Search results for: prediction model accuracy
2582 International Financial Reporting Standards and the Quality of Banks Financial Statement Information: Evidence from an Emerging Market-Nigeria
Authors: Ugbede Onalo, Mohd Lizam, Ahmad Kaseri, Otache Innocent
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Giving the paucity of studies on IFRS adoption and quality of banks accounting quality, particularly in emerging economies, this study is motivated to investigate whether the Nigeria decision to adopt IFRS beginning from 1 January 2012 is associated with high quality accounting measures. Consistent with prior literatures, this study measure quality of financial statement information using earnings measurement, timeliness of loss recognition and value relevance. A total of twenty Nigeria banks covering a period of six years (2008-2013) divided equally into three years each (2008, 2009, 2010) pre adoption period and (2011, 2012, 2013) post adoption period were investigated. Following prior studies eight models were in all employed to investigate earnings management, timeliness of loss recognition and value relevance of Nigeria bank accounting quality for the different reporting regimes. Results suggest that IFRS adoption is associated with minimal earnings management, timely recognition of losses and high value relevance of accounting information. Summarily, IFRS adoption engenders higher quality of banks financial statement information compared to local GAAP. Hence, this study recommends the global adoption of IFRS and that Nigeria banks should embrace good corporate governance practices.Keywords: IFRS, SAS, quality of accounting information, earnings measurement, discretionary accruals, non-discretionary accruals, total accruals, Jones model, timeliness of loss recognition, value relevance
Procedia PDF Downloads 4662581 Thermal Performance of an Air Heating Storing System
Authors: Mohammed A. Elhaj, Jamal S. Yassin
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Owing to the lack of synchronization between the solar energy availability and the heat demands in a specific application, the energy storing sub-system is necessary to maintain the continuity of thermal process. The present work is dealing with an active solar heating storing system in which an air solar collector is connected to storing unit where this energy is distributed and provided to the heated space in a controlled manner. The solar collector is a box type absorber where the air flows between a number of vanes attached between the collector absorber and the bottom plate. This design can improve the efficiency due to increasing the heat transfer area exposed to the flowing air, as well as the heat conduction through the metal vanes from the top absorbing surface. The storing unit is a packed bed type where the air is coming from the air collector and circulated through the bed in order to add/remove the energy through the charging / discharging processes, respectively. The major advantage of the packed bed storage is its high degree of thermal stratification. Numerical solution of the packed bed energy storage is considered through dividing the bed into a number of equal segments for the bed particles and solved the energy equation for each segment depending on the neighbor ones. The studied design and performance parameters in the developed simulation model including, particle size, void fraction, etc. The final results showed that the collector efficiency was fluctuated between 55%-61% in winter season (January) under the climatic conditions of Misurata in Libya. Maximum temperature of 52ºC is attained at the top of the bed while the lower one is 25ºC at the end of the charging process of hot air into the bed. This distribution can satisfy the required load for the most house heating in Libya.Keywords: solar energy, thermal process, performance, collector, packed bed, numerical analysis, simulation
Procedia PDF Downloads 3332580 Development of Competitive Advantage for the Apparel Manufacturing Industry of South Africa
Authors: Sipho Mbatha, Anne Mastament-Mason
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The Multi-Fibre Arrangement (MFA) which regulated all trade in the Apparel Manufacturing Industries (AMI) for four decades was dissolved in 2005. Since 2005, the Apparel Manufacturing Industry of South Africa (AMISA) has been battling to adjust to an environment of liberalised trade, mainly due to strategic, infrastructural and skills factors. In developing competitive advantage strategy for the AMISA, the study aimed to do the following (1) to apply Porter’s diamond model’s determinant “Factor Condition” as framework to develop competitive advantage strategies. (2) Examine the effectiveness of government policy Industrial Policy Action Plan (IPAP 2007) in supporting AMISA. (3) Examine chance events that could be used as bases for competitive advantage strategies for the AMISA. This study found that the lack of advanced skills and poor infrastructure are affecting the competitive advantage of AMISA. The then Clothing, Textiles, Leather and Footwear Sector Education and Training Authority (CTLF-SETA) has also fallen short of addressing the skills gap within the apparel manufacturing industries. The only time that AMISA have shown signs of competitive advantage was when they made use of government grants and incentives available to only compliant AMISA. The findings have shown that the apparel retail groups have shown support for the AMISA by shouldering raw material costs, making it easier to manufacture the required apparel at acceptable lead times. AMISA can compete in low end apparel, provided quick response is intensified, the development of local textiles and raw materials is expedited.Keywords: compliance rule, apparel manufacturing idustry, factor conditions, advance skills, industrial policy action plan of South Africa
Procedia PDF Downloads 6082579 Analyzing the Climate Change Impact and Farmer's Adaptability Strategies in Khyber Pakhtunkhwa, Pakistan
Authors: Khuram Nawaz Sadozai, Sonia
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The agriculture sector is deemed more vulnerable to climate change as its variation can directly affect the crop’s productivity, but farmers’ adaptation strategies play a vital role in climate change-agriculture relationship. Therefore, this research has been undertaken to assess the Climate Change impact on wheat productivity and farmers’ adaptability strategies in Khyber Pakhtunkhwa province, Pakistan. The panel dataset was analyzed to gauge the impact of changing climate variables (i.e., temperature, rainfall, and humidity) on wheat productivity from 1985 to 2015. Amid the study period, the fixed effect estimates confirmed an inverse relationship of temperature and rainfall on the wheat yield. The impact of temperature is observed to be detrimental as compared to the rainfall, causing 0.07 units reduction in the production of wheat with 1C upsurge in temperature. On the flip side, humidity revealed a positive association with the wheat productivity by confirming that high humidity could be beneficial to the production of the crop over time. Thus, this study ensures significant nexus between agricultural production and climatic parameters. However, the farming community in the underlying study area has limited knowledge about the adaptation strategies to lessen the detrimental impact of changing climate on crop yield. It is recommended that farmers should be well equipped with training and advanced agricultural management practices under the realm of climate change. Moreover, innovative technologies pertinent to the agriculture system should be encouraged to handle the challenges arising due to variations in climate factors.Keywords: climate change, fixed effect model, panel data, wheat productivity
Procedia PDF Downloads 1242578 A Qualitative Evidence of the Markedness of Code Switching during Commercial Bank Service Encounters in Ìbàdàn Metropolis
Authors: A. Robbin
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In a multilingual setting like Nigeria, the success of service encounters is enhanced by the use of a language that ensures the linguistic and persuasive demands of the interlocutors. This study examined motivations for code switching as a negotiation strategy in bank-hall desk service encounters in Ìbàdàn metropolis using Myers-Scotton’s exploration on markedness in language use. The data consisted of transcribed audio recording of bank-hall service encounters, and direct observation of bank interactions in two purposively sampled commercial banks in Ìbàdàn metropolis. The data was subjected to descriptive linguistic analysis using Myers Scotton’s Markedness Model. Findings reveal that code switching is frequently employed during different stages of service encounter: greeting, transaction and closing to fulfil relational, bargaining and referential functions. Bank staff and customers code switch to make unmarked, marked and explanatory choices. A strategy used to identify with customer’s cultural affiliation, close status gap, and appeal to begrudged customer; or as an explanatory choice with non-literate customers for ease of communication. Bankers select English to maintain customers’ perceptions of prestige which is retained or diverged from depending on their linguistic preference or ability. Yoruba is seen as an efficient negotiation strategy with both bankers and their customers, making choices within conversation to achieve desired conversational and functional aims.Keywords: banking, bilingualism, code-switching, markedness, service encounter
Procedia PDF Downloads 2072577 3D Human Face Reconstruction in Unstable Conditions
Authors: Xiaoyuan Suo
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3D object reconstruction is a broad research area within the computer vision field involving many stages and still open problems. One of the existing challenges in this field lies with micromotion, such as the facial expressions on the appearance of the human or animal face. Similar literatures in this field focuses on 3D reconstruction in stable conditions such as an existing image or photos taken in a rather static environment, while the purpose of this work is to discuss a flexible scan system using multiple cameras that can correctly reconstruct 3D stable and moving objects -- human face with expression in particular. Further, a mathematical model is proposed at the end of this literature to automate the 3D object reconstruction process. The reconstruction process takes several stages. Firstly, a set of simple 2D lines would be projected onto the object and hence a set of uneven curvy lines can be obtained, which represents the 3D numerical data of the surface. The lines and their shapes will help to identify object’s 3D construction in pixels. With the two-recorded angles and their distance from the camera, a simple mathematical calculation would give the resulting coordinate of each projected line in an absolute 3D space. This proposed research will benefit many practical areas, including but not limited to biometric identification, authentications, cybersecurity, preservation of cultural heritage, drama acting especially those with rapid and complex facial gestures, and many others. Specifically, this will (I) provide a brief survey of comparable techniques existing in this field. (II) discuss a set of specialized methodologies or algorithms for effective reconstruction of 3D objects. (III)implement, and testing the developed methodologies. (IV) verify findings with data collected from experiments. (V) conclude with lessons learned and final thoughts.Keywords: 3D photogrammetry, 3D object reconstruction, facial expression recognition, facial recognition
Procedia PDF Downloads 1522576 Association Between Advanced Parental Age and Implantation Failure: A Prospective Cohort Study in Anhui, China
Authors: Jiaqian Yin, Ruoling Chen, David Churchill, Huijuan Zou, Peipei Guo, Chunmei Liang, Xiaoqing Peng, Zhikang Zhang, Weiju Zhou, Yunxia Cao
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Purpose: This study aimed to explore the interaction of male and female age on implantation failure from in vitro fertilisation (IVF)/ intracytoplasmic sperm injection (ICSI) treatments in couples following their first cycles using the Anhui Maternal-Child Health Study (AMCHS). Methods: The AMCHS recruited 2042 infertile couples who were physically fit for in vitro fertilisation (IVF) or intracytoplasmic sperm injection (ICSI) treatment at the Reproductive Centre of the First Affiliated Hospital of Anhui Medical University between May 2017 to April 2021. This prospective cohort study analysed the data from 1910 cohort couples for the current paper data analysis. The multivariate logistic regression model was used to identify the effect of male and female age on implantation failure after controlling for confounding factors. Male age and female age were examined as continuous and categorical (male age: 20-<25, 25-<30, 30-<35, 35-<40, ≥40; female age: 20-<25, 25-<30, 30-<35, 35-<40, ≥40) predictors. Results: Logistic regression indicated that advanced maternal age was associated with increased implantation failure (P<0.001). There was evidence of an interaction between maternal age (30-<35 and ≥ 35) and paternal age (≥35) on implantation failure. (p<0.05). Only when the male was ≥35 years of increased maternal age was associated with the risk of implantation failure. Conclusion: In conclusion, there was an additive effect on implantation failure with advanced parental age. The impact of advanced maternal age was only seen in the older paternal age group. The delay of childbearing in both men and women will be a serious public issue that may contribute to a higher risk of implantation failure in patients needing assisted reproductive technology (ART).Keywords: parental age, infertility, cohort study, IVF
Procedia PDF Downloads 1562575 Mathematical Modelling of Blood Flow with Magnetic Nanoparticles as Carrier for Targeted Drug Delivery in a Stenosed Artery
Authors: Sreeparna Majee, G. C. Shit
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A study on targeted drug delivery is carried out in an unsteady flow of blood infused with magnetic NPs (nanoparticles) with an aim to understand the flow pattern and nanoparticle aggregation in a diseased arterial segment having stenosis. The magnetic NPs are supervised by the magnetic field which is significant for therapeutic treatment of arterial diseases, tumor and cancer cells and removing blood clots. Coupled thermal energy have also been analyzed by considering dissipation of energy because of the application of the magnetic field and the viscosity of blood. Simulation technique used to solve the mathematical model is vorticity-stream function formulations in the diseased artery. An elevation in SLP (Specific loss power) is noted in the aortic bloodstream when the agglomeration of nanoparticles is higher. This phenomenon has potential application in the treatment of hyperthermia. The study focuses on the lowering of WSS (Wall Shear Stress) with increasing particle concentration at the downstream of the stenosis which depicts the vigorous flow circulation zone. These low shear stress regions prolong the residing time of the nanoparticles carrying drugs which soaks up the LDL (Low Density Lipoprotein) deposition. Moreover, an increase in NP concentration enhances the Nusselt number which marks the increase of heat transfer from the arterial wall to the surrounding tissues to destroy tumor and cancer cells without affecting the healthy cells. The results have a significant influence in the study of medicine, to treat arterial diseases such as atherosclerosis without the need for surgery which can minimize the expenditures on cardiovascular treatments.Keywords: magnetic nanoparticles, blood flow, atherosclerosis, hyperthermia
Procedia PDF Downloads 1422574 Land Suitability Scaling and Modeling for Assessing Crop Suitability in Some New Reclaimed Areas, Egypt
Authors: W. A. M. Abdel Kawy, Kh. M. Darwish
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Adequate land use selection is an essential step towards achieving sustainable development. The main object of this study is to develop a new scale for land suitability system, which can be compatible with the local conditions. Furthermore, it aims to adapt the conventional land suitability systems to match the actual environmental status in term of soil types, climate and other conditions to evaluate land suitability for newly reclaimed areas. The new system suggests calculation of land suitability considering 20 factors affecting crop selection grouping into five categories; crop-agronomic, land management, development, environmental conditions and socio – economic status. Each factor is summed by each other to calculate the total points. The highest rating for each factor indicates the highest preference for the evaluated crop. The highest rated crops for each group are those with the highest points for the actual suitability. This study was conducted to assess the application efficiency of the new land suitability scale in recently reclaimed sites in Egypt. Moreover, 35 representative soil profiles were examined, and soil samples were subjected to some physical and chemical analysis. Actual and potential suitabilities were calculated by using the new land suitability scale. Finally, the obtained results confirmed the applicability of a new land suitability system to recommend the most promising crop rotation that can be applied in the study areas. The outputs of this research revealed that the integration of different aspects for modeling and adapting a proposed model provides an effective and flexible technique, which contribute to improve land suitability assessment for several crops to be more accurate and reliable.Keywords: analytic hierarchy process, land suitability, multi-criteria analysis, new reclaimed areas, soil parameters
Procedia PDF Downloads 1402573 Didactics of Literature within the Brechtian Theatre in Edward Albee's Who's Afraid of Virginia Woolf? and Ernest Lehman's Screenplay Adaptation from an Audiovisual Perspective
Authors: Angel Mauricio Castillo
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The background to the way theatrical performances and music dramas- as they were known in the mid-nineteenth century, provided the audience with a complete immersion into the feelings of the characters through poetry, music and other artistic representations which create a false sense of reality. However, a novel representation on stage some eighty years later, which is non-cathartic, is significant because it represents the antithesis to the common creations of the period and is originated by the separation of the elements as a dominant. A succinct description of the basic methodologies includes the sense of defamiliarization that results as a near translation of the German word Verfremdung will be referred to along this work as the V-effect (also known as the ‘alienation effect’) and will embody the representation of the performing techniques that enables the audience to watch a play being fully aware of its nature. A play might sometimes present the audience with a constant reminder that it is only a play; therefore, all elements will be introduced to provoke dissimilar reactions and opinions. A clear indication of the major findings of the study is that there is a strong correlation between Hegel, Marx and Brecht as it is disclosed how the didactics of Literature have been influencing not only Brecht’s productions but also every educational context in which these ideas are intertwined. The result is a new dialectical process that is to say, a new thesis that creates independent thinking skills on the part of the audience. Therefore, this model opposes to the Hegelian formula thesis-antithesis-synthesis in that the synthesis in the Brechtian theatre will inevitably fall into the category of a different thesis within an enlightening type of discourse. The confronting ideas of illusion versus reality will create a new dialectical thesis instead of resulting into a synthesis.Keywords: Brechtian theatre, didactics, literature, education
Procedia PDF Downloads 1822572 The Effects of Orientation on Energy and Plasticity of Metallic Crystalline-Amorphous Interface
Authors: Ehsan Alishahi, Chuang Deng
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Commercial applications of bulk metallic glasses (BMGs) were restricted due to the sudden brittle failure mode which was the main drawback in these new class of materials. Therefore, crystalline-amorphous (C-A) composites were introduced as a toughening strategy in BMGs. In spite of numerous researches in the area of metallic C-A composites, the fundamental structure-property relation in these composites that are not exactly known yet. In this study, it is aimed to investigate the fundamental properties of crystalline-amorphous interface in a model system of Cu/CuZr by using molecular dynamics simulations. Several parameters including interface energy and mechanical properties were investigated by means of atomic models and employing Embedded Atom Method (EAM) potential function. It is found that the crystalline-amorphous interfacial energy weakly depends on the orientation of the crystalline layer, which is in stark contrast to that in a regular crystalline grain boundary. Additionally, the results showed that the interface controls the yielding of the crystalline-amorphous composites during uniaxial tension either by serving as sources for dislocation nucleation in the crystalline layer or triggering local shear transformation zones in amorphous layer. The critical resolved shear stress required to nucleate the first dislocation is also found to strongly depend on the crystalline orientation. Furthermore, it is found that the interaction between dislocations and shear localization at the crystalline-amorphous interface oriented in different directions can lead to a change in the deformation mode. For instance, while the dislocation and shear banding are aligned to each other in {0 0 1} interface plane, the misorientation angle between these failure mechanisms causing more homogeneous deformation in {1 1 0} and {1 1 1} crystalline-amorphous interfaces. These results should help clarify the failure mechanism of crystalline-amorphous composites under various loading conditions.Keywords: crystalline-amorphous, composites, orientation, plasticity
Procedia PDF Downloads 2932571 Impact of Nanoparticles in Enhancement of Thermal Conductivity of Phase Change Materials in Thermal Energy Storage and Cooling of Concentrated Photovoltaics
Authors: Ismaila H. Zarma, Mahmoud Ahmed, Shinichi Ookawara, Hamdi Abo-Ali
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Phase change materials (PCM) are an ideal thermal storage medium. They are characterized by a high latent heat, which allows them to store large amounts of energy when the material transitions into different physical states. Concentrated photovoltaic (CPV) systems are widely recognized as the most efficient form of Photovoltaic (PV) for thermal energy which can be stored in Phase Change Materials (PCM). However, PCMs often have a low thermal conductivity which leads to a slow transient response. This makes it difficult to quickly store and access the energy stored within the PCM based systems, so there is need to improve transient responses and increase the thermal conductivity. The present study aims to investigate and analyze the melting and solidification process of phase change materials (PCMs) enhanced by nanoparticle contained in a container. Heat flux from concentrated photovoltaic is applied in an attempt to analyze the thermal performance and the impact of nanoparticles. The work will be realized by using a two dimensional model which take into account the phase change phenomena based on the principle of enthalpy method. Numerical simulations have been performed to investigate heat and flow characteristics by using governing equations, to ascertain the impacts of the nanoparticle loading. The Rayleigh number, sub-cooling as well as the unsteady evolution of the melting front and the velocity and temperature fields were also observed. The predicted results exhibited a good agreement, showing thermal enhancement due to present of nanoparticle which leads to decreasing the melting time.Keywords: thermal energy storage, phase-change material, nanoparticle, concentrated photovoltaic
Procedia PDF Downloads 2032570 In Vitro Effect of Cobalt(II) Chloride (CoCl₂)-Induced Hypoxia on Cytokine Production by Human Breast Cancer Cells
Authors: Radoslav Stojchevski, Leonid Poretsky, Dimiter Avtanski
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Proinflammatory cytokines play an important role in cancer initiation and progression by mediating the intracellular communication between the cancer cells and tumor microenvironment. Increased tumor growth causing reduced oxygen concentration and oxygen pressure commonly result in hypoxia. Mechanistically, hypoxia is characterized by stabilization and nuclear translocation of hypoxia-inducible factor 1 alpha (HIF-1α) followed by propagation of molecular pathway cascade involving multiple downstream targets. Cobalt(II) chloride (CoCl₂) is commonly used to mimic hypoxia in experimental conditions since it directly induces the expression of HIF-1α. The aim of the present study was to investigate the in vitro effects and the molecular mechanisms by which hypoxia regulates the cytokine secretory profile of breast cancer cells. As a model for this study, we used several breast cancer cell lines bearing various molecular characteristics and metastatic potential (MDA-MB-231 (clauding low, ER-/PR-/HER²⁻), MCF-7 (luminal A, ER⁺/PR⁺/HER²⁻), and BT-474 (liminal B, ER⁺/PR⁺/HER²⁺)). We demonstrated that breast cancer cells secrete numerous cytokines and cytokine ligands, including interleukins, chemokines, and growth factors. Treatment with CoCl₂significantly modulated the breast cancer cells' cytokine expression in a concentration- and time-dependent manner. These effects were mediated via activation of several signaling pathways (JNK/SAPK1, NF-κB, STAT5A/B, and Erk/MAPK1/2). Taken together, the present data define some of the molecular mechanisms by which hypoxia affects the breast cancer cells' cytokine secretory profile, thus contributing to the development of novel therapies for metastatic breast cancer.Keywords: breast cancer, cytokines, cobalt(II) chloride (CoCl₂), hypoxia
Procedia PDF Downloads 2122569 Assessing and Identifying Factors Affecting Customers Satisfaction of Commercial Bank of Ethiopia: The Case of West Shoa Zone (Bako, Gedo, Ambo, Ginchi and Holeta), Ethiopia
Authors: Habte Tadesse Likassa, Bacha Edosa
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Customer’s satisfaction was very important thing that is required for the existence of banks to be more productive and success in any organization and business area. The main goal of the study is assessing and identifying factors that influence customer’s satisfaction in West Shoa Zone of Commercial Bank of Ethiopia (Holeta, Ginchi, Ambo, Gedo and Bako). Stratified random sampling procedure was used in the study and by using simple random sampling (lottery method) 520 customers were drawn from the target population. By using Probability Proportional Size Techniques sample size for each branch of banks were allocated. Both descriptive and inferential statistics methods were used in the study. A binary logistic regression model was fitted to see the significance of factors affecting customer’s satisfaction in this study. SPSS statistical package was used for data analysis. The result of the study reveals that the overall level of customer’s satisfaction in the study area is low (38.85%) as compared those who were not satisfied (61.15%). The result of study showed that all most all factors included in the study were significantly associated with customer’s satisfaction. Therefore, it can be concluded that based on the comparison of branches on their customers satisfaction by using odd ratio customers who were using Ambo and Bako are less satisfied as compared to customers who were in Holeta branch. Additionally, customers who were in Ginchi and Gedo were more satisfied than that of customers who were in Holeta. Since the level of customers satisfaction was low in the study area, it is more advisable and recommended for concerned body works cooperatively more in maximizing satisfaction of their customers.Keywords: customers, satisfaction, binary logistic, complain handling process, waiting time
Procedia PDF Downloads 4662568 The Fefe Indices: The Direction of Donal Trump’s Tweets Effect on the Stock Market
Authors: Sergio Andres Rojas, Julian Benavides Franco, Juan Tomas Sayago
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An increasing amount of research demonstrates how market mood affects financial markets, but their primary goal is to demonstrate how Trump's tweets impacted US interest rate volatility. Following that lead, this work evaluates the effect that Trump's tweets had during his presidency on local and international stock markets, considering not just volatility but the direction of the movement. Three indexes for Trump's tweets were created relating his activity with movements in the S&P500 using natural language analysis and machine learning algorithms. The indexes consider Trump's tweet activity and the positive or negative market sentiment they might inspire. The first explores the relationship between tweets generating negative movements in the S&P500; the second explores positive movements, while the third explores the difference between up and down movements. A pseudo-investment strategy using the indexes produced statistically significant above-average abnormal returns. The findings also showed that the pseudo strategy generated a higher return in the local market if applied to intraday data. However, only a negative market sentiment caused this effect on daily data. These results suggest that the market reacted primarily to a negative idea reflected in the negative index. In the international market, it is not possible to identify a pervasive effect. A rolling window regression model was also performed. The result shows that the impact on the local and international markets is heterogeneous, time-changing, and differentiated for the market sentiment. However, the negative sentiment was more prone to have a significant correlation most of the time.Keywords: market sentiment, Twitter market sentiment, machine learning, natural dialect analysis
Procedia PDF Downloads 642567 Characteristics of Inclusive Circular Business Models in Social Entrepreneurship
Authors: Svitlana Yermak, Olubukola Aluko
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The purpose of this study was a literature review on the topic of social entrepreneurship, a review of new trends and best practices, the study of existing inclusive business models and their interaction with the principles of the circular economy for possible implementation in the practice of Ukraine in war and post-war times in conditions of scarce resources. Thus, three research questions were identified and substantiated: to determine the characteristics of social entrepreneurship, consider the features in Ukraine and the UK; highlight the criteria for inclusion in social entrepreneurship and its legal support; explore examples of existing inclusive circular business models to illustrate how the two concepts may be combined. A detailed review of the literature selected from the Scopus and Web of Science databases was carried out. The study revealed signs of social entrepreneurship, the main of which are doing business and making a profit, as well as the social orientation of the business, which is prescribed in the constituent documents of the enterprise immediately upon its creation. Considered are the characteristics of social entrepreneurship in the UK and Ukraine. It has been established that in the UK, social entrepreneurship is clearly regulated by the state; there are special legislative norms and support programs, in contrast to Ukraine, where these processes are only partially regulated. The study identified the main criteria for inclusion in inclusive circular business models: economic (sustainability and efficiency, job creation and economic growth, promotion of local development), social (accessibility, equity and fairness, inclusion and participation), and resources in their interconnection. It is substantiated that the resource criterion is especially important for this type of business model. It provides for the efficient and sustainable use of resources, as well as the cyclical nature of resources. And it was concluded that the principles of the circular economy not only do not contradict but, on the contrary, complement and expand the inclusive business models on which social entrepreneurship is based.Keywords: social entrepreneurship, inclusive business models, circular economy, inclusion criteria
Procedia PDF Downloads 1022566 Nutritionists' Perspective on the Conception of a Telenutrition Platform for Diabetes Care: Qualitative Study
Authors: Choumous Mannoubi, Dahlia Kairy, Brigitte Vachon
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The use of technology allows clinicians to provide an individualized approach in a cost-effective manner and to reach a broader client base more easily. Such interventions can be effective in ensuring self-management and follow-up of people with diabetes, reducing the risk of complications by improving accessibility to care services, and better adherence to health recommendations. Consideration of users' opinions and fears to inform the design and implementation stages of these telehealth services seems to be essential to improve their acceptance and usability. The objective of this study is to describe the telepractice of nutritionists supporting the therapeutic management of diabetic patients and document the functional requirements of nutritionists for the design of a tele-nutrition platform. To best identify the requirements and constraints of nutritionists, we conducted individual semi-structured interviews with 10 nutritionists who offered tele-nutrition services. Using a qualitative design with a descriptive approach based on the Nutrition Care Process Model (mNCP) framework, we explored in depth the state of nutritionists' telepractice in public and private health care settings, as well as their requirements for teleconsultation. Qualitative analyses revealed that nutritionists primarily used telephone calls during the COVID 19 pandemic to provide teleconsultations. Nutritionists identified the following important features for the design of a tele-nutrition platform: it should support interprofessional collaboration, allow for the development and monitoring of a care plan, integrate with the existing IT environment, be easy to use, accommodate different levels of patient literacy, and allow for easy sharing of educational materials to support nutrition education.Keywords: telehealth, nutrition, diabetes, telenutrition, teleconsultation, telemonitoring
Procedia PDF Downloads 1362565 Electrical Conductivity as Pedotransfer Function in the Determination of Sodium Adsorption Ratio in Soil System in Managing Micro Level Farming Practices in India: An Effective Low Cost Technology
Authors: Usha Loganathan, Haresh Pandya
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Analysis and correlation of soil properties represent an important outset for precision agriculture and is currently promoted and implemented in the developed world. Establishing relationships among indices of soil salinity has always been a challenging task in salt affected soils necessitating unique approaches for their reclamation and management to sustain long term productivity of Soil. Soil salinity indices like Electrical Conductivity (EC) and Sodium Adsorption Ratio (SAR) are normally used to characterize soils as either sodic or saline sodic. Currently, Determination of Soil sodium adsorption ratio is a more accepted and reliable measure of soil salinity. However, it involves arduous and protracted laboratory investigations which demand evolving new and economical methods to determine SAR based on simple soil salinity index. A linear regression model to predict soil SAR from soil electrical conductivity has been developed and presented in this paper as per which, soil SAR could very well be worked out as a pedotransfer function of soil EC. The present study was carried out in Orathupalayam (11.09-11.11 N latitude and 74.54-77.59 E longitude) in the vicinity of Orathupalayam Reservoir of Noyyal River Basin, India, over a period of 3 consecutive years from September 2013 through February 2016 in different locations chosen randomly through different seasons. The research findings are discussed in the light of micro level farming practices in India and recommend determination of SAR as a low cost technology aiding in the effective management of salt affected agricultural land.Keywords: electrical conductivity, orathupalayam, pedotranfer function, sodium adsorption ratio
Procedia PDF Downloads 2552564 Driving Forces of Bank Liquidity: Evidence from Selected Ethiopian Private Commercial Banks
Authors: Tadele Tesfay Teame, Tsegaye Abrehame, Hágen István Zsombor
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Liquidity is one of the main concerns for banks, and thus achieving the optimum level of liquidity is critical. The main objective of this study is to discover the driving force of selected private commercial banks’ liquidity. In order to achieve the objective explanatory research design and quantitative research approach were used. Data has been collected from a secondary source of the sampled Ethiopian private commercial banks’ financial statements, the National Bank of Ethiopia, and the Minister of Finance, the sample covering the period from 2011 to 2022. Bank-specific and macroeconomic variables were analyzed by using the balanced panel fixed effect regression model. Bank’s liquidity ratio is measured by the total liquid asset to total deposits. The findings of the study revealed that bank size, capital adequacy, loan growth rate, and non-performing loan had a statistically significant impact on private commercial banks’ liquidity, and annual inflation rate and interest rate margin had a statistically significant impact on the liquidity of Ethiopian private commercial banks measured by L1 (bank liquidity). Thus, banks in Ethiopia should not only be concerned about internal structures and policies/procedures, but they must consider both the internal environment and the macroeconomic environment together in developing their strategies to efficiently manage their liquidity position and private commercial banks to maintain their financial proficiency shall have bank liquidity management policy by assimilating both bank-specific and macro-economic variables.Keywords: liquidity, Ethiopian private commercial banks, liquidity ratio, panel data regression analysis
Procedia PDF Downloads 1012563 CP-96345 Rregulates Hydrogen Sulphide Induced TLR4 Signaling Pathway Adhesion Molecules in Caerulein Treated Pancreatic Acinar Cells
Authors: Ramasamy Tamizhselvi, Leema George, Madhav Bhatia
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We have earlier shown that mouse pancreatic acinar cells produce hydrogen sulfide (H2S) and play a role in the pathogenesis of acute pancreatitis. This study is to determine the effect of H2S on TLR4 mediated innate immune signaling in acute pancreatitis via substance P (SP). Male Swiss mice were treated with hourly intraperitoneal injection of caerulein (50μg/kg) for 10 hour. DL-propargylglycine (PAG) (100 mg/kg i.p.), an inhibitor of H2S formation was administered 1h after the induction of acute pancreatitis. Pancreatic acinar cells from male Swiss mice were incubated with or without caerulein (10–7 M for 60 min) and CP-96345 (NK1R inhibitor). To better understand the effect of H2S in inflammation, acinar cells were stimulated with caerulein after addition of H2S donor, NaHS. In addition, caerulein treated pancreatic acinar cells were pretreated with PAG (30 µM), for 1h. H2S inhibitor, PAG, eliminated TLR4, IRAK4, TRAF6 and NF-kB levels in an in vitro and in vivo model of caerulein-induced acute pancreatitis. PPTA gene deletion reduced TLR4, MyD88, IRAK4, TRAF6, adhesion molecules and NF-kB in caerulein treated pancreatic acinar cells whereas administration of NaHS resulted in further rise in TLR4 and NF-kB levels in caerulein treated pancreatic acinar cells. In addition, acini isolated from mice and treated with PPTA gene receptor NK1R antagonist CP96345 did not exhibit further increase in TLR4, IRAK4, TRAF6, adhesion molecules and NF-kB levels after NaHS pretreatment. The present findings show for the first time that in acute pancreatitis, H2S up-regulates TLR4 pathway and NF-kB via substance P.Keywords: preprotachykinin-A gene, H2S, TLR4, acute pancreatitis
Procedia PDF Downloads 2792562 Numerical Investigation of the Integration of a Micro-Combustor with a Free Piston Stirling Engine in an Energy Recovery System
Authors: Ayodeji Sowale, Athanasios Kolios, Beatriz Fidalgo, Tosin Somorin, Aikaterini Anastasopoulou, Alison Parker, Leon Williams, Ewan McAdam, Sean Tyrrel
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Recently, energy recovery systems are thriving and raising attention in the power generation sector, due to the request for cleaner forms of energy that are friendly and safe for the environment. This has created an avenue for cogeneration, where Combined Heat and Power (CHP) technologies have been recognised for their feasibility, and use in homes and small-scale businesses. The efficiency of combustors and the advantages of the free piston Stirling engines over other conventional engines in terms of output power and efficiency, have been observed and considered. This study presents the numerical analysis of a micro-combustor with a free piston Stirling engine in an integrated model of a Nano Membrane Toilet (NMT) unit. The NMT unit will use the micro-combustor to produce waste heat of high energy content from the combustion of human waste and the heat generated will power the free piston Stirling engine which will be connected to a linear alternator for electricity production. The thermodynamic influence of the combustor on the free piston Stirling engine was observed, based on the heat transfer from the flue gas to working gas of the free piston Stirling engine. The results showed that with an input of 25 MJ/kg of faecal matter, and flue gas temperature of 773 K from the micro-combustor, the free piston Stirling engine generates a daily output power of 428 W, at thermal efficiency of 10.7% with engine speed of 1800 rpm. An experimental investigation into the integration of the micro-combustor and free piston Stirling engine with the NMT unit is currently underway.Keywords: free piston stirling engine, micro-combustor, nano membrane toilet, thermodynamics
Procedia PDF Downloads 2612561 The Design Method of Artificial Intelligence Learning Picture: A Case Study of DCAI's New Teaching
Authors: Weichen Chang
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To create a guided teaching method for AI generative drawing design, this paper develops a set of teaching models for AI generative drawing (DCAI), which combines learning modes such as problem-solving, thematic inquiry, phenomenon-based, task-oriented, and DFC . Through the information security AI picture book learning guided programs and content, the application of participatory action research (PAR) and interview methods to explore the dual knowledge of Context and ChatGPT (DCAI) for AI to guide the development of students' AI learning skills. In the interviews, the students highlighted five main learning outcomes (self-study, critical thinking, knowledge generation, cognitive development, and presentation of work) as well as the challenges of implementing the model. Through the use of DCAI, students will enhance their consensus awareness of generative mapping analysis and group cooperation, and they will have knowledge that can enhance AI capabilities in DCAI inquiry and future life. From this paper, it is found that the conclusions are (1) The good use of DCAI can assist students in exploring the value of their knowledge through the power of stories and finding the meaning of knowledge communication; (2) Analyze the transformation power of the integrity and coherence of the story through the context so as to achieve the tension of ‘starting and ending’; (3) Use ChatGPT to extract inspiration, arrange story compositions, and make prompts that can communicate with people and convey emotions. Therefore, new knowledge construction methods will be one of the effective methods for AI learning in the face of artificial intelligence, providing new thinking and new expressions for interdisciplinary design and design education practice.Keywords: artificial intelligence, task-oriented, contextualization, design education
Procedia PDF Downloads 342560 Understanding Profit Shifting by Multinationals in the Context of Cross-Border M&A: A Methodological Exploration
Authors: Michal Friedrich
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Cross-border investment has never been easier than in today’s global economy. Despite recent initiatives tightening the international tax landscape, profit shifting and tax optimization by multinational entities (MNEs) in the context of cross-border M&A remain persistent and complex phenomena that warrant in-depth exploration. By synthesizing the outcomes of existing research, this study aims to first provide a methodological framework for identifying MNEs’ profit-shifting behavior and quantifying its fiscal impacts via various macroeconomic and microeconomic approaches. The study also proposes additional methods and qualitative/quantitative measures for extracting insight into the profit shifting behavior of MNEs in the context of their M&A activities at industry and entity levels. To develop the proposed methods, this study applies the knowledge of international tax laws and known profit shifting conduits (incl. dividends, interest, and royalties) on several model cases/types of cross-border acquisitions and post-acquisition integration activities by MNEs and highlights important factors that encourage or discourage tax optimization. Follow-up research is envisaged to apply the methods outlined in this study on published data on real-world M&A transactions to gain practical country-by-country, industry and entity-level insights. In conclusion, this study seeks to contribute to the ongoing discourse on profit shifting by providing a methodological toolkit for exploring profit shifting tendencies MNEs in connection with their M&A activities and to serve as a backbone for further research. The study is expected to provide valuable insight to policymakers, tax authorities, and tax professionals alike.Keywords: BEPS, cross-border M&A, international taxation, profit shifting, tax optimization
Procedia PDF Downloads 702559 Structural Health Monitoring of the 9-Story Torre Central Building Using Recorded Data and Wave Method
Authors: Tzong-Ying Hao, Mohammad T. Rahmani
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The Torre Central building is a 9-story shear wall structure located in Santiago, Chile, and has been instrumented since 2009. Events of different intensity (ambient vibrations, weak and strong earthquake motions) have been recorded, and thus the building can serve as a full-scale benchmark to evaluate the structural health monitoring method developed. The first part of this article presents an analysis of inter-story drifts, and of changes in the first system frequencies (estimated from the relative displacement response of the 8th-floor with respect to the basement from recorded data) as baseline indicators of the occurrence of damage. During 2010 Chile earthquake the system frequencies were detected decreasing approximately 24% in the EW and 27% in NS motions. Near the end of shaking, an increase of about 17% in the EW motion was detected. The structural health monitoring (SHM) method based on changes in wave traveling time (wave method) within a layered shear beam model of structure is presented in the second part of this article. If structural damage occurs the velocity of wave propagated through the structure changes. The wave method measures the velocities of shear wave propagation from the impulse responses generated by recorded data at various locations inside the building. Our analysis and results show that the detected changes in wave velocities are consistent with the observed damages. On this basis, the wave method is proven for actual implementation in structural health monitoring systems.Keywords: Chile earthquake, damage detection, earthquake response, impulse response, layered shear beam, structural health monitoring, Torre Central building, wave method, wave travel time
Procedia PDF Downloads 3652558 Modeling and Simulation of Honeycomb Steel Sandwich Panels under Blast Loading
Authors: Sayed M. Soleimani, Nader H. Ghareeb, Nourhan H. Shaker, Muhammad B. Siddiqui
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Honeycomb sandwich panels have been widely used as protective structural elements against blast loading. The main advantages of these panels include their light weight due to the presence of voids, as well as their energy absorption capability. Terrorist activities have imposed new challenges to structural engineers to design protective measures for vital structures. Since blast loading is not usually considered in the load combinations during the design process of a structure, researchers around the world have been motivated to study the behavior of potential elements capable of resisting sudden loads imposed by the detonation of explosive materials. One of the best candidates for this objective is the honeycomb sandwich panel. Studying the effects of explosive materials on the panels requires costly and time-consuming experiments. Moreover, these type of experiments need permission from defense organizations which can become a hurdle. As a result, modeling and simulation using an appropriate tool can be considered as a good alternative. In this research work, the finite element package ABAQUS® is used to study the behavior of hexagonal and squared honeycomb steel sandwich panels under the explosive effects of different amounts of trinitrotoluene (TNT). The results of finite element modeling of a specific honeycomb configuration are initially validated by comparing them with the experimental results from literature. Afterwards, several configurations including different geometrical properties of the honeycomb wall are investigated and the results are compared with the original model. Finally, the effectiveness of the core shape and wall thickness are discussed, and conclusions are made.Keywords: Abaqus, blast loading, finite element modeling, steel honeycomb sandwich panel
Procedia PDF Downloads 3542557 Trauma Informed Healthy Lifestyle Program for Young Adults
Authors: Alicia Carranza, Hildemar Dos Santos, W. Lawrence Beeson, R. Patti Herring, Kimberly R. Freeman, Adam Arechiga
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Early exposure to trauma can impact health-related behaviors later in life, which poses a considerable challenge for young adults transitioning into independence when they are lacking the necessary skills and support to live a healthy life. The study will be a non-experimental, mixed methods pre- and post-test (where subjects will serve as their own controls) to determine the impact of an eight-week trauma-informed healthy lifestyle program on self-efficacy for adopting health-promoting behaviors and health outcomes among young adults. Forty-two adults, ages 18-24 who are living in Orange County, CA will be recruited to participate in the eight-week trauma-informed healthy living program. Baseline and post-intervention assessments will be conducted to assess changes in self-efficacy for nutrition and physical exercise, sleep quality and quantity, body mass index (kg/m2), and coping skills used by comparing pre- to post-intervention. Some of the planned activities include cooking demonstrations, mindful eating activities and media literacy using Instagram. Frequencies analyses, paired t-test, and multiple regression will be used to determine if there was a change in coping skills. The results of this study can serve to assess the potential for mitigating the effects of Adverse Childhood Experiences (ACEs), or other toxic stress, experienced during adolescence across the lifespan. Young adults who learn how to cope with stress in a healthy way and engage in a healthy lifestyle can be better prepared to role model that behavior to their children.Keywords: nutrition, healthy lifestyle, trauma-informed, stress management
Procedia PDF Downloads 1072556 Development of an Integrated Criminogenic Intervention Programme for High Risk Offenders
Authors: Yunfan Jiang
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In response to an identified gap in available treatment programmes for high-risk offenders with multiple criminogenic needs and guided by emerging literature in the field of correctional rehabilitation, Singapore Prison Service (SPS) developed the Integrated Criminogenic Programme (ICP) in 2012. This evidence-informed psychological programme was designed to address all seven dynamic criminogenic needs (from the Central 8) of high-risk offenders by applying concepts from rehabilitation and psychological theories such as Risk-Need-Responsivity, Good Lives Model, narrative identity, and motivational interviewing. This programme also encompasses a 6-month community maintenance component for the purpose of providing structured step-down support in the aftercare setting. These sessions provide participants the opportunity for knowledge reinforcement and application of skills attained in-care. A quantitative evaluation of the ICP showed that the intervention group had statistically significant improvements across time in most self-report measures of criminal attitudes, substance use attitudes, and psychosocial functioning. This was congruent with qualitative data from participants saying that the ICP had the most impact on their criminal thinking patterns and management of behaviours in high-risk situations. Results from the comparison group showed no difference in their criminal attitudes, even though they reported statistically significant improvements across time in their substance use attitudes and some self-report measures of psychosocial functioning. The programme’s efficacy was also apparent in the lower rates of recidivism and relapse within 12 months for the intervention group. The management of staff issues arising from the development and implementation of an innovative high-intensity psychological programme such as the ICP will also be discussed.Keywords: evaluation, forensic psychology, intervention programme, offender rehabilitation
Procedia PDF Downloads 5932555 Developing Soil Accumulation Effect Correction Factor for Solar Photovoltaic Module
Authors: Kelebaone Tsamaase, Rapelang Kemoabe, Japhet Sakala, Edward Rakgati, Ishmael Zibani
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Increasing demand for energy, depletion of non-renewable energy, effects of climate change, the abundance of renewable energy such as solar energy have increased the interest in investing in renewable energies, in particular solar photovoltaic (PV) energy. Solar photovoltaic energy systems as part of clean technology are considered to be environmentally friendly, freely available, offer clean production systems, long term costs benefits as opposed to conventional sources, and are the attractive power source for a wide range of applications in remote areas where there is no easy access to the national grid. To get maximum electrical power, maximum solar power should penetrate the module and be converted accordingly. However, some environmental and other geographical related factors reduce the electrical power. One of them is dust which accumulates on the surface of the module and forming a dust layer and in the process obstructing the solar power from penetrating PV module. This study intends to improve the performance of solar photovoltaic (PV) energy modules by establishing soil accumulation effects correction factor from dust characteristics and properties, and also from dust accumulation and retention pattern on PV module surface. The non-urban dry deposition flux model was adapted to determine monthly and yearly dust accumulation pattern. Consideration was done on prevailing environmental and other geographical conditions. Preliminary results showed that cumulative dust settlement increased during the months of July to October leading to a higher drop in module electrical output power.Keywords: dust, electrical power output, PV module, soil correction factor
Procedia PDF Downloads 1352554 The Study of Implications on Modern Businesses Performances by Digital Communities: Case of Data Leak
Authors: Asim Majeed, Anwar Ul Haq, Ayesha Asim, Mike Lloyd-Williams, Arshad Jamal, Usman Butt
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This study aims to investigate the impact of data leak of M&S customers on digital communities. Modern businesses are using digital communities as an important public relations tool for marketing purposes. This form of communication helps companies to build better relationship with their customers which also act as another source of information. The communication between the customers and the organizations is not regulated so users may post positive and negative comments. There are new platforms being developed on a daily basis and it is very crucial for the businesses to not only get themselves familiar with those but also know how to reach their existing and perspective consumers. The driving force of marketing and communication in modern businesses is the digital communities and these are continuously increasing and developing. This phenomenon is changing the way marketing is conducted. The current research has discussed the implications on M&S business performance since the data was exploited on digital communities; users contacted M&S and raised the security concerns. M&S closed down its website for few hours to try to resolve the issue. The next day M&S made a public apology about this incidence. This information was proliferated on various digital communities and it has impacted negatively on M&S brand name, sales and customers. The content analysis approach is being used to collect qualitative data from 100 digital bloggers including social media communities such as Facebook and Twitter. The results and finding provide useful new insights into the nature and form of security concerns of digital users. Findings have theoretical and practical implications. This research will showcase a large corporation utilizing various digital community platforms and can serve as a model for future organizations.Keywords: Digital, communities, performance, dissemination, implications, data, exploitation
Procedia PDF Downloads 4032553 Analysis of Factors Affecting the Number of Infant and Maternal Mortality in East Java with Geographically Weighted Bivariate Generalized Poisson Regression Method
Authors: Luh Eka Suryani, Purhadi
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Poisson regression is a non-linear regression model with response variable in the form of count data that follows Poisson distribution. Modeling for a pair of count data that show high correlation can be analyzed by Poisson Bivariate Regression. Data, the number of infant mortality and maternal mortality, are count data that can be analyzed by Poisson Bivariate Regression. The Poisson regression assumption is an equidispersion where the mean and variance values are equal. However, the actual count data has a variance value which can be greater or less than the mean value (overdispersion and underdispersion). Violations of this assumption can be overcome by applying Generalized Poisson Regression. Characteristics of each regency can affect the number of cases occurred. This issue can be overcome by spatial analysis called geographically weighted regression. This study analyzes the number of infant mortality and maternal mortality based on conditions in East Java in 2016 using Geographically Weighted Bivariate Generalized Poisson Regression (GWBGPR) method. Modeling is done with adaptive bisquare Kernel weighting which produces 3 regency groups based on infant mortality rate and 5 regency groups based on maternal mortality rate. Variables that significantly influence the number of infant and maternal mortality are the percentages of pregnant women visit health workers at least 4 times during pregnancy, pregnant women get Fe3 tablets, obstetric complication handled, clean household and healthy behavior, and married women with the first marriage age under 18 years.Keywords: adaptive bisquare kernel, GWBGPR, infant mortality, maternal mortality, overdispersion
Procedia PDF Downloads 163