Search results for: DNA evidence
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3850

Search results for: DNA evidence

2110 Social Studies Teachers’ Sustained, Collaborative Professional Development Centered Round Innovative Curriculum Materials

Authors: Cory Callahan

Abstract:

Here the author synthesizes findings and implications from two research studies that comprise a continuing line of inquiry into the potential of an innovative professional development program to help in-service teachers understand and implement a complex model of social studies instruction. The paper specifically explores the question: To what degree can a collaborative professional development program centered around innovative curriculum materials help social studies teachers understand and implement a powerful social studies approach? Findings suggest the teachers increasingly incorporated substantive thinking (i.e., second-order historical domain knowledge) into their respective practice and they facilitated students’ use of historical photographs as evidence to begin to answer a compelling question. The teachers also began to effectively support students’ abilities to make claims about the past. Implications include the foregrounding of high-quality questions during planning and the need for explicit guidance in the form of structures and procedures (i.e., scaffolds) to help teachers systematically review students’ work products. The work shared here may contribute to scholarship that posits explanations for why teacher-support is routinely ineffectual and suggests ways to provide substantive collaborative support for in-service social studies teachers.

Keywords: educative curriculum, social studies, professional development, lesson study

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2109 Targeting Calcium Dysregulation for Treatment of Dementia in Alzheimer's Disease

Authors: Huafeng Wei

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Dementia in Alzheimer’s Disease (AD) is the number one cause of dementia internationally, without effective treatments. Increasing evidence suggest that disruption of intracellular calcium homeostasis, primarily pathological elevation of cytosol and mitochondria but reduction of endoplasmic reticulum (ER) calcium concentrations, play critical upstream roles on multiple pathologies and associated neurodegeneration, impaired neurogenesis, synapse, and cognitive dysfunction in various AD preclinical studies. The last federal drug agency (FDA) approved drug for AD dementia treatment, memantine, exert its therapeutic effects by ameliorating N-methyl-D-aspartate (NMDA) glutamate receptor overactivation and subsequent calcium dysregulation. More research works are needed to develop other drugs targeting calcium dysregulation at multiple pharmacological acting sites for future effective AD dementia treatment. Particularly, calcium channel blockers for the treatment of hypertension and dantrolene for the treatment of muscle spasm and malignant hyperthermia can be repurposed for this purpose. In our own research work, intranasal administration of dantrolene significantly increased its brain concentrations and durations, rendering it a more effective therapeutic drug with less side effects for chronic AD dementia treatment. This review summarizesthe progress of various studies repurposing drugs targeting calcium dysregulation for future effective AD dementia treatment as potentially disease-modifying drugs.

Keywords: alzheimer, calcium, cognitive dysfunction, dementia, neurodegeneration, neurogenesis

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2108 Constraints and Opportunities of Wood Production Value Chain: Evidence from Southwest Ethiopia

Authors: Abduselam Faris, Rijalu Negash, Zera Kedir

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This study was initiated to identify constraints and opportunities of the wood production value chain in Southwest Ethiopia. About 385 wood trees growing farmers were randomly interviewed. Similarly, about 30 small-scale wood processors, 30 retailers, 15 local collectors and 5 wholesalers were purposively included in the study. The results of the study indicated that 98.96 % of the smallholder farmers that engaged in the production of wood trees which is used for wood were male-headed, with an average age of 46.88 years. The main activity that the household engaged was agriculture (crop and livestock) which accounts for about 61.56% of the sample respondents. Through value chain mapping of actors, the major value chain participant and supporting actors were identified. On average, the tree-growing farmers generated gross income of 9385.926 Ethiopian birr during the survey year. Among the critical constraints identified along the wood production value chain was limited supply of credit, poor market information dissemination, high interference of brokers, and shortage of machines, inadequate working area and electricity. The availability of forest resources is the leading opportunity in the wood production value chain. Reinforcing the linkage among wood production value chain actors, providing skill training for small-scale processors, and developing suitable policy for wood tree wise use is key recommendations forward.

Keywords: value chain analysis, wood production, southwest Ethiopia, constraints and opportunities

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2107 Inappropriate Job Behaviour and Performance of Employees

Authors: Prakash Singh

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The focus of this paper is on the impact of internal organizational factors on the inappropriate job performance and behaviour of employees. The Buffalo City Metropolitan Municipality (BCMM) in South Africa has been experiencing inappropriate job behaviour and performance of some of its workers. They include misappropriation of resources, maladministration, mismanagement, lack of service delivery, fraud, and corruption. Since many workers in this organization have various levels of formal education, such practices are not expected, because the structural-functionalist assumption is that formal education is a solution to societal challenges. Since inappropriate job behaviour and performance continue to be reported in spite of the formal education of BCMM workers, this study seeks to investigate how the two phenomena co-exist. It thus seeks to put into perspective the paradoxical co-existence of formal education with inappropriate job behaviour and performance, by focusing on the BCMM as a case-study. For data collection, this study used the mixed method approach; that is, a combination of qualitative and quantitative methods. The findings revealed structural, systemic and human impediments to labour productivity in the organization. By and large, the unquestioning acceptance of the assumption that the skills shortage is responsible for inappropriate workers’ job performance and behaviour is discredited by the evidence of skilled personnel who exercise their responsibilities in a manner that undermines their occupational requirements. Therefore, this exploratory study affirms that the narrow conception of skills, that privileges job-specific capabilities, is not enough for cultivating a workforce with appropriate job behaviour and performance practices.

Keywords: inappropriate job behaviour, labour productivity, mismanagement, skills shortage

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2106 Sustainable Investing and Corporate Performance: Evidence from Shariah Compliant Companies in Southeast Asia

Authors: Norashikin Ismail, Nadia Anridho

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Sustainable investing is a responsible investment that focuses on Environmental, Social, and Governance (ESG) elements. ESG integration is essential in the investment process as it provides a positive contribution to the corporate performance for stakeholders, specifically investors. Sustainable investing is in line with the objectives of Shariah (Maqasid of Shariah), such as social inclusion as well as environmental preservation. This study attempts to evaluate the impact of ESG elements to the corporate financial performance among Shariah compliant stocks listed in two countries, namely Malaysia and Indonesia. The motivation of this study is to provide a further understanding in corporate sustainability for two different Islamic capital markets. The existence of the FTSE4Good Asean Index has played a vital role for ESG practices and eventually encouraged specific index for ESG and Shariah Compliant stocks. Our sample consists of 60 companies over the period 2010-2020 from two Southeast countries. We employ System Generalized Method of Moments (GMM) to reduce bias and more specific parameter estimation. Shariah Compliant companies tend to have higher ESG scores and are positively correlated to corporate financial performance. ESG integration with Shariah based investing would provide higher returns and lower risks for Muslim investors. Essentially, integrating ESG and Shariah, compliant companies lead to better financial performance.

Keywords: shariah compliant, southeast asia, corporate performance, sustainable investing

Procedia PDF Downloads 189
2105 Mindfulness, Reinvestment, and Rowing under Pressure: Evidence for Moderated Moderation of the Anxiety-Performance Relationship

Authors: Katherine Sparks, Christopher Ring

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This study aimed to investigate whether dispositional sport-specific mindfulness moderated the moderation effect of conscious processing on the relationship between anxiety and rowing race performance. Using a sport-specific (Rowing-Specific) Reinvestment Scale (RSRS) to measure state conscious processing, we examined the effects of trait sport-related mindfulness on the conscious processes of rowers under competitive racing pressure at a number of UK regattas. 276 rowers completed a survey post competitive race. The survey included the RSRS, mindfulness, a perceived performance rating scale, demographic and race information to identify and record the rower’s actual race performance. Results from the research demonstrated that high levels of dispositional mindfulness are associated with a superior performance under pressure. In relation to the moderating moderation effect, conscious processing amplifies the detrimental effects of anxiety on performance. However, mindfulness, mindful awareness, and mindful non-judgement all proved to attenuate this amplification effect by moderating the conscious processing moderation on the anxiety-performance relationship. Therefore, this study provides initial support for the speculation that dispositional mindfulness can help prevent the deleterious effects of rowing-specific reinvestment under pressure.

Keywords: mindful, reinvestment, under pressure, performance, rowing

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2104 The Function of Polycomb Repressive Complex 2 (PRC2) In Plant Retrograde Signaling Pathway

Authors: Mingxi Zhou, Jiří Kubásek, Iva Mozgová

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In Arabidopsis thaliana, histone 3 lysine 27 tri-methylation catalysed byPRC2 is playing essential functions in the regulation of plant development, growth, and reproduction[1-2]. Despite numerous studies related to the role of PRC2 in developmental control, how PRC2 works in the operational control in plants is unknown. In the present, the evidence that PRC2 probably participates in the regulation of retrograde singalling pathway in Arabidopsisis found. Firstly, we observed that the rosette size and biomass in PRC2-depletion mutants (clf-29 and swn-3) is significantly higher than WTunder medium light condition (ML: 125 µmol m⁻² s⁻²), while under medium high light condition (MHL: 300 µmol m⁻² s-2), the increase was reverse. Under ML condition, the photosynthesis related parameters determined by fluorCam did not show significant differences between WT and mutants, while the pigments concentration increased in the leaf of PRC2-depletion mutants, especially in swn. The dynamic of light-responsive genes and circadian clock genes expression by RT-qPCRwithin 24 hours in the mutants were comparable to WT. However, we observed upregulation of photosynthesis-associated nuclear genes in the PRC2-depletion mutants under chloroplast damaging condition (treated by lincomycin), corresponding to the so-called genome uncoupled (gun) phenotype. Here, we will present our results describing these phenotypes and our suggestion and outlook for studying the involvement of PRC2 in chloroplast-to-nucleus retrograde signalling.

Keywords: PRC2, retrograde signalling, light acclimation, photosyntheis

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2103 Requirements Management in Agile

Authors: Ravneet Kaur

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The concept of Agile Requirements Engineering and Management is not new. However, the struggle to figure out how traditional Requirements Management Process fits within an Agile framework remains complex. This paper talks about a process that can merge the organization’s traditional Requirements Management Process nicely into the Agile Software Development Process. This process provides Traceability of the Product Backlog to the external documents on one hand and User Stories on the other hand. It also gives sufficient evidence that the system will deliver the right functionality with good quality in the form of various statistics and reports. In the nutshell, by overlaying a process on top of Agile, without disturbing the Agility, we are able to get synergic benefits in terms of productivity, profitability, its reporting, and end to end visibility to all Stakeholders. The framework can be used for just-in-time requirements definition or to build a repository of requirements for future use. The goal is to make sure that the business (specifically, the product owner) can clearly articulate what needs to be built and define what is of high quality. To accomplish this, the requirements cycle follows a Scrum-like process that mirrors the development cycle but stays two to three steps ahead. The goal is to create a process by which requirements can be thoroughly vetted, organized, and communicated in a manner that is iterative, timely, and quality-focused. Agile is quickly becoming the most popular way of developing software because it fosters continuous improvement, time-boxed development cycles, and more quickly delivering value to the end users. That value will be driven to a large extent by the quality and clarity of requirements that feed the software development process. An agile, lean, and timely approach to requirements as the starting point will help to ensure that the process is optimized.

Keywords: requirements management, Agile

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2102 The Effect of Artificial Intelligence on Communication and Information Systems

Authors: Sameh Ibrahim Ghali Hanna

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Information system (IS) are fairly crucial in the operation of private and public establishments in growing and developed international locations. Growing countries are saddled with many project failures throughout the implementation of records systems. However, successful information systems are greatly wished for in developing nations in an effort to decorate their economies. This paper is extraordinarily critical in view of the high failure fee of data structures in growing nations, which desire to be decreased to minimal proper levels by means of advocated interventions. This paper centers on a review of IS development in developing international locations. The paper gives evidence of the IS successes and screw-ups in developing nations and posits a version to deal with the IS failures. The proposed model can then be utilized by means of growing nations to lessen their IS mission implementation failure fee. A contrast is drawn between IS improvement in growing international locations and evolved international locations. The paper affords valuable records to assist in decreasing IS failure, and growing IS models and theories on IS development for developing countries.

Keywords: research information systems (RIS), research information, heterogeneous sources, data quality, data cleansing, science system, standardization artificial intelligence, AI, enterprise information system, EIS, integration developing countries, information systems, IS development, information systems failure, information systems success, information systems success model

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2101 Airbnb, Hotel Industry and Optimum Strategies: Evidence from European Cities, Barcelona, London and Paris

Authors: Juan Pedro Aznar Alarcon, Josep Maria Sayeras Maspera

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Airbnb and other similar platforms are offering a near substitute to the traditional accommodation service supplied by the hotel sector. In this context, hotels can try to compete by offering higher quality and additional services, which imply the need for new investments or try to compete by reducing prices. The theoretical model presented in this paper analyzes the best response using a sequential game theory model. The main conclusion is that due to the financial constraints that small and medium hotels have these hotels have reduced prices whereas hotels that belong to international groups or have an easy access to financial resources have increased their investment to increase the quality of the service provided. To check the validity of the theoretical model financial data from Barcelona, London and Paris hotels have been used analyzing profitability, quality of the service provided, the investment propensity and the evolution of the gross profit. The model and the empirical data provide the base for some industrial policy in the hospitality industry. To address the extra cost that small hotels in Europe have to face compared by bigger firms would help to improve the level of quality provided and to some extent have positive externalities in terms of job creation and an increasing added value for the industry.

Keywords: Airbnb, profitability, hospitality industry, game theory

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2100 Analysis of Osmotin as Transcription Factor/Cell Signaling Modulator Using Bioinformatic Tools

Authors: Usha Kiran, M. Z. Abdin

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Osmotin is an abundant cationic multifunctional protein discovered in cells of tobacco (Nicotiana tabacum L. var Wisconsin 38) adapted to an environment of low osmotic potential. It provides plants protection from pathogens, hence placed in the PRP family of proteins. The osmotin induced proline accumulation has been reported in plants including transgenic tomato and strawberry conferring tolerance against both biotic and abiotic stresses. The exact mechanism of induction of proline by osmotin is however, not known till date. These observations have led us to hypothesize that osmotin induced proline accumulation could be due to its involvement as transcription factor and/or cell signal pathway modulator in proline biosynthesis. The present investigation was therefore, undertaken to analyze the osmotin protein as transcription factor /cell signalling modulator using bioinformatics tools. The results of available online DNA binding motif search programs revealed that osmotin does not contain DNA-binding motifs. The alignment results of osmotin protein with the protein sequence from DATF showed the homology in the range of 0-20%, suggesting that it might not contain a DNA binding motif. Further to find unique DNA-binding domain, the superimposition of osmotin 3D structure on modeled Arabidopsis transcription factors using Chimera also suggested absence of the same. We, however, found evidence implicating osmotin in cell signaling. With these results, we concluded that osmotin is not a transcription factor but regulating proline biosynthesis and accumulation through cell signaling during abiotic stresses.

Keywords: osmotin, cell signaling modulator, bioinformatic tools, protein

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2099 First Experimental Evidence on Feasibility of Molecular Magnetic Particle Imaging of Tumor Marker Alpha-1-Fetoprotein Using Antibody Conjugated Nanoparticles

Authors: Kolja Them, Priyal Chikhaliwala, Sudeshna Chandra

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Purpose: The purpose of this work is to examine possibilities for noninvasive imaging and identification of tumor markers for cancer diagnosis. The proposed method uses antibody conjugated iron oxide nanoparticles and multicolor Magnetic Particle Imaging (mMPI). The method has the potential for radiation exposure free real-time estimation of local tumor marker concentrations in vivo. In this study, the method is applied to human Alpha-1-Fetoprotein. Materials and Methods: As tracer material AFP antibody-conjugated Dendrimer-Fe3O4 nanoparticles were used. The nanoparticle bioconjugates were then incubated with bovine serum albumin (BSA) to block any possible nonspecific binding sites. Parts of the resulting solution were then incubated with AFP antigen. MPI measurements were done using the preclinical MPI scanner (Bruker Biospin MRI GmbH) and the multicolor method was used for image reconstruction. Results: In multicolor MPI images the nanoparticles incubated only with BSA were clearly distinguished from nanoparticles incubated with BSA and AFP antigens. Conclusion: Tomographic imaging of human tumor marker Alpha-1-Fetoprotein is possible using AFP antibody conjugated iron oxide nanoparticles in presence of BSA. This opens interesting perspectives for cancer diagnosis.

Keywords: noninvasive imaging, tumor antigens, antibody conjugated iron oxide nanoparticles, multicolor magnetic particle imaging, cancer diagnosis

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2098 Hospital Workers’ Psychological Resilience after 2015 Middle East Respiratory Syndrome Outbreak

Authors: Myoungsoon You, Heejung Son

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During a pandemic, hospital workers should protect not only their vulnerable patients but also themselves from the consequences of rapidly spreading infection. However, the evidence on the psychological impact of an outbreak on hospital workers is limited. In this study, we aim to assess hospital workers’ psychological well-being and function at the workplace after an outbreak, by focusing on ‘psychological resilience’. Specifically, the effects of risk appraisal, emotional experience, and coping ability on resilience indicated by the likelihood of post-traumatic syndrome disorder and willingness to work were investigated. Such role and position of each factor were analyzed using a path model, and the result was compared between the healthcare worker and non-healthcare worker groups. In the investigation, 280 hospital workers who experienced the 2015 Middle East Respiratory Syndrome outbreak in South Korea have participated. The result presented, in both groups, the role of the appraisal of risk and coping ability appeared consistent with a previous research, that was, the former interrupted resilience while the latter facilitated it. In addition, the role of emotional experience was highlighted as, in both groups, emotional disruption not only directly associated with low resilience but mediated the effect of perceived risk on resilience. The differences between the groups were also identified, which were, the role of emotional experience and coping ability was more prominent in the non-HCW group in explaining resilience. From the results, implications on how to support hospital personnel during an outbreak in a way to facilitate their resilience after the outbreak were drawn.

Keywords: hospital workers, emotions, infectious disease outbreak, psychological resilience

Procedia PDF Downloads 245
2097 An Experimental Study of the Influence of Particle Breakage on the Interface Friction Angle and Shear Strength of Carbonate Sands

Authors: Ruben Dario Tovar-Valencia, Eshan Ganju, Fei Han, Monica Prezzi, Rodrigo Salgado

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Particle breakage occurs even in strong silica sand particles. There is compelling evidence that suggests that particle breakage causes changes in several properties such as permeability, peak strength, dilatancy and critical state friction angle. Current pile design methods that are based on soil properties do not account for particle breakage that occurs during driving or jacking of displacement piles. This may lead to significant overestimation of pile capacity in sands dominated by particles susceptible to breakage, such as carbonate sands. The objective of this paper is to study the influence of shear displacement on particle breakage and friction angle of carbonate sands, and to furthermore quantify the change in friction angle observed with different levels of particle breakage. To study the phenomenon of particle breakage, multiple ring shear tests have been performed at different levels of vertical confinement on a thoroughly characterized carbonate sand to find i) the shear displacement necessary to reach stable friction angles and ii) the effect of particle breakage on the mobilized friction angle of the tested sand. The findings of this study can potentially be used to update the current pile design methods by developing a friction angle which is a function of shear displacement and breakage characteristics of the sand instead of being a constant value.

Keywords: breakage, carbonate sand, friction angle, pile design, ring shear test

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2096 Developing a South African Model of Neuropsychological Rehabilitation for Adults After Acquired Brain Injury

Authors: Noorjehan Joosub-Vawda

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Objectives: The aim of this poster presentation is to examine cultural contextual understandings of ABI that could aid conceptualisation and the development of a model for neuropsychological rehabilitation in this context. Characteristics of the South African context that make the implementation of international NR practices difficult include socioeconomic disparities, sociocultural influences, lack of accessibility to healthcare services, and poverty and unemployment levels. NR services in the developed world have characteristics such as low staff-to-patient ratios and interdisciplinary teams that make them unsuitable for the resource-constrained South African context. Methods: An exploratory, descriptive research design based on programme theory is being followed in the development of a South African model of neuropsychological rehabilitation. Results: The incorporation of African traditional understandings and practices, such as beliefs about ancestral spirits in the etiology of Acquired Brain Injury are relevant to the planning of rehabilitation interventions. Community-Based Rehabilitation workers, psychoeducation, and cooperation among the different systemic levels especially in rural settings is also needed to improve services offered to patients living with ABI. Conclusions. The preliminary model demonstrated in this poster will attempt to build on the strengths of South African communities, incorporating valuable evidence from international models to serve those affected with brain injury in this context.

Keywords: neuropsychological rehabilitation, South Africa, acquired brain injury, developing context

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2095 The Disruptive Effect of COVID-19 on the Informativeness of Dividend Increases: Some Evidence from Johannesburg Stock Exchange-Listed Companies

Authors: Faustina Masocha

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This study sought to determine if the Covid-19 pandemic played a disruptive role in the signalling effect of dividend increases for the Top 40 companies listed on the Johannesburg Stock Exchange. With the use of Event Study Methodologies, it was found that dividend increases that were announced in the 2018 and 2019 financial years resulted in Cumulative Abnormal Returns (CARs) that were significantly different from zero, as confirmed by a p-value of 0,0300. This resulted in the conclusion that, under normal circumstances, dividend increases follow the precepts outlined in signalling theories which indicate that the announcement of dividend increases sent positive signals about the expected financial performance of a company. To prove the notion that Covid-19 plays a disruptive role on the signalling hypothesis, it was found from both parametric and non-parametric tests of significance that CARs related to dividend increases that were announced during the 2020 and 2021 financial years, when the Covid-19 pandemic was at its peak, were not significantly different from zero. Therefore, although the dividend increases still resulted in some CARs, such CARs were not statistically different from zero to confirm the signalling hypothesis. A p-value of 0.9830 from parametric t-tests and a p-value of 0.8971 from the Wilcoxon signed-rank test were used as a gauge that led to the conclusion that Covid-19 plays a disruptive effect on the signalling process of dividend increases.

Keywords: cumulative abnormal returns, dividend increases, event study methodology, signalling

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2094 Vegan Low Glycemic Index Diet in Appetite Reduction Among Polycystic Ovarian Syndrome (PCOS) Patients Carrying Melanocortin 4 Receptor (MC4R) Variants of (rs12970134), and (rs17782313): A Mini Review

Authors: Jumanah S. Alawfi

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Polycystic ovary syndrome (PCOS) is a common endocrinopathy among females in their reproductive years. The incidence cases are nearly 1.55 million among females across the globe, with 0.43 million associated disability-adjusted life-years (DALYs). This syndrome is associated with intricate mechanisms typically characterized by insulin resistance (IR), infertility, overweight and/or obesity. Lifestyle interventions are often prescribed as an adjective treatment. Nonetheless, obesity is a complex disease that encompasses multiple dimensions, such as excessive energy intake and genetics. The melanocortin 4 receptor mutation (MC4R) is an important mediator in appetite. There is emerging evidence that suggests its role in the Body Mass Index (BMI) among PCOS subjects, which poses the question of obesity and/or overweight among the PCOS patients who carry the MC4R variants may be caused by overconsumption. Thereby, using other satiety techniques may be beneficial as a part of personalized nutrition. Therefore, the aim of the current mini-review is to discuss the effect of the vegan low glycemic diet on reducing appetite among PCOS patients. The review shows that there is a gap in the knowledge of the effect of the vegan diet on PCOS patients who carry MC4R variants which need further research.

Keywords: polycystic ovarian syndrome (PCOS), Appetite, Melanocortin 4 Receptor Mutation (MC4R)., Obesity

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2093 Comparison Between Vegans and Omnivores on the Recovery of Delayed Onset Muscle Soreness in Young Females

Authors: Njeim Pressila, Hajj-Boutros Guy, Antony D. Karelis

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Background: Acute resistance exercise is associated with an elevated inflammation response, which could lead to delayed onset muscle soreness (DOMS). There is evidence that suggests that ingesting foods that have anti-inflammation properties may help reduce DOMS. A vegan diet has also been shown to be an anti-inflammatory diet which could, in turn, decrease DOMS. Objective and hypothesis: The purpose of the present study will be to compare markers of DOMS between vegans and omnivores after acute resistance exercise in young females. We hypothesize that vegans will have a better recovery of DOMS markers after a resistance exercise session compared to omnivores. Methods: Population: We will recruit30 vegans and 30 omnivores to participate in this study. Allvolunteers will follow either a vegan or an omnivore diet for at least 2 years. Anthropometric measurements, body composition, musclestrength (leg and chest press), markers of DOMS (swelling, pain, and stiffness), and dietary factors, as well as a wellness and anxiety questionnaire will be measured. All participants will also perform an acute resistance exercise session in order to induce DOMS. Pertinence: This project will give us a better understanding on the recovery process of vegans after a resistance training session and, as such, provide useful information to health professionals and athletes/coaches (kinesiologists and nutritionists)

Keywords: vgeans, omnivores, delayed onset muscle soreness, pain, stifness

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2092 Empirical Evidence on the Need for Harmonization of Audit Criteria for Small Enterprises in India

Authors: Satinder Bhatia

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Limited Liability Partnerships (LLPs) was a concept introduced in India in 2009. Ever since then, there has been a fierce growth in the number of organizations registered as LLPs outpacing the number of registrations as private companies. Among other benefits extended to LLPs, the audit being mandated only for LLPs having a turnover of at least Rs 40 lakhs or capital contribution of Rs 25 lakhs, has been a major attraction. This has resulted in only about 10 per cent of LLPs coming under mandatory audit. Even for such companies, the accounting standards to be followed in the preparation of financial statements have not been specified. The Revised Indian Accounting Standards (Revised IndAS) which are aligned with IFRS to a great extent, may apply to LLPs only under limited conditions. Thus, the veracity of even the audited financial statements of LLPs can be questioned. If in future, these LLPs would like to list on a stock exchange to raise capital, there can be serious hurdles if investors do not find the financial statements to be reliable and consistent. LLPs are generally governed by country-specific rules in the area of accounts and audit. Thus, such rules vary across UK, EU and the USA. Some countries have adopted the IFRS for SMEs and since LLPs can be referred to as SMEs; they would come under the ambit of these IFRS provisions. Besides, as the scope of audit widens to cover qualitative information in addition to quantitative data, audit of LLPs has now acquired a new meaning and a new urgency as demands for at least limited purpose audits are arising from different stakeholders including lenders, suppliers, customers and joint venture partners.

Keywords: audit disclosures, audit quality, guidance for SMEs, non-audit services

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2091 Vertical Electrical Sounding and Seismic Refraction Techniques in Resolving Groundwater Problems at Kujama Prison Farm, Kaduna, Nigeria

Authors: M. D. Dogara, C. G, Afuwai, O. O. Esther, A. M. Dawai

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For two decades, the inhabitants of Kujama Prison Farm faced problems of water for domestic and agricultural purposes, even after the drilling of three deep boreholes. The scarcity of this groundwater resource led to the geophysical investigation of the basement complex of the prison farm. Two geophysical techniques, vertical electrical sounding and seismic refraction methods were deployed to unravel the cause(s) of the non-productivity of the three boreholes. The area of investigation covered was 400,000 m2 of ten profiles with six investigative points. In all, 60 vertical electrical points were sounded, and sixty sets of seismic refraction data were collected using the forward and reverse approach. From the geoelectric sections, it is suggestive that the area is underlain by three to five geoelectric layers of varying thicknesses and resistivities. The result of the interpreted seismic data revealed two geovelocity layers, with velocities ranging between 478m/s to 1666m/s for the first layer and 1166m/s to 7141m/s for the second layer. From the combined results of the two techniques, it was suggestive that all the three unproductive boreholes were drilled at points that were neither weathered nor fractured. It was, therefore, suggested that new boreholes should be drilled at areas identified with depressed bedrock topography having geophysical evidence of intense weathering and fracturing within the fresh basement.

Keywords: groundwater, Kujama prison farm, kaduna, nigeria, seismic refraction, vertical electrical sounding

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2090 Size, Shape, and Compositional Effects on the Order-Disorder Phase Transitions in Au-Cu and Pt-M (M = Fe, Co, and Ni) Nanocluster Alloys

Authors: Forrest Kaatz, Adhemar Bultheel

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Au-Cu and Pt-M (M = Fe, Co, and Ni) nanocluster alloys are currently being investigated worldwide by many researchers for their interesting catalytic and nanophase properties. The low-temperature behavior of the phase diagrams is not well understood for alloys with nanometer sizes and shapes. These systems have similar bulk phase diagrams with the L12 (Au3Cu, Pt3M, AuCu3, and PtM3) structurally ordered intermetallics and the L10 structure for the AuCu and PtM intermetallics. We consider three models for low temperature ordering in the phase diagrams of Au–Cu and Pt–M nanocluster alloys. These models are valid for sizes ~ 5 nm and approach bulk values for sizes ~ 20 nm. We study the phase transition in nanoclusters with cubic, octahedral, and cuboctahedral shapes, covering the compositions of interest. These models are based on studying the melting temperatures in nanoclusters using the regular solution, mixing model for alloys. Experimentally, it is extremely challenging to determine thermodynamic data on nano–sized alloys. Reasonable agreement is found between these models and recent experimental data on nanometer clusters in the Au–Cu and Pt–M nanophase systems. From our data, experiments on nanocubes about 5 nm in size, of stoichiometric AuCu and PtM composition, could help differentiate between the models. Some available evidence indicates that ordered intermetallic nanoclusters have better catalytic properties than disordered ones. We conclude with a discussion of physical mechanisms whereby ordering could improve the catalytic properties of nanocluster alloys.

Keywords: catalytic reactions, gold nanoalloys, phase transitions, platinum nanoalloys

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2089 Child of the Dark by Carolina Maria De Jesus in a Fundamental Rights Perspective

Authors: Eliziane Navarro, Aparecida Citta

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Child of the dark is the work of the Brazilian author Carolina Maria de Jesus published at the first time by Ática & Francisco Alves in 1960. It is, mostly, a story of lack of rights. It lacks to men who live in the slums what is essential in order to take advantage of the privilege of rationality to develop themselves as civilized humans. It is, therefore, in the withholding of the basic rights that inequality finds space to build itself to be the main misery on Earth. Antonio Candido, a Brazilian sociologist, claims that it is the right to literature has the ability to humanize men, once the aptitude to create fiction and fable is essential to the social balance. Hence, for the forming role that literature holds, it must be thought as the number of rights that assure human dignity, such as housing, education, health, freedom, etc. When talking about her routine, Carolina puts in evidence something that has great influence over the formation of human beings, contributing to the way they live: the slum. Even though it happens in a distinct way and using her linguistics variation, Carolina writes about something that will only be discussed later on Brazil’s Cities Statute and Ermia Maricato: the right to the city, and how the slums are, although inserted in the city, an attachment, an illegal city, a dismissing room. It interests ourselves, for that matter, in this work, to analyse how the deprivation of the rights to the city and literature, detailed in Carolina’s journal, conditions human beings to a life where the instincts overcome the social values.

Keywords: Child of the dark, slum, Brazil, architecture and literature

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2088 The Beneficial Effects of Hydrotherapy for Recovery from Team Sport – A Meta-Analysis

Authors: Trevor R. Higgins

Abstract:

To speed/enhance recovery from sport, cold water immersion (CWI) and contrast water therapy (CWT) have become common practice within the high-level team sport. Initially, research into CWI and CWT protocols and recovery was sparse; athletes relied solely upon an anecdotal support. However, an increase into recovery research has occurred. A number of reviews have subsequently been conducted to clarify scientific evidence. However, as the nature of physiological stress and training status of participants will impact on results, an opportunity existed to narrow the focus to a more exacting review evaluating hydrotherapy for recovery in a team sport. A Boolean logic [AND] keyword search of databases was conducted: SPORTDiscus; AMED; CINAHL; MEDLINE. Data was extracted and the standardized mean differences were calculated with 95% CI. The analysis of pooled data was conducted using a random-effect model, with Heterogeneity assessed using I2. 23 peer reviewed papers (n=606) met the criteria. Meta-analyses results indicated CWI was likely beneficial for recovery at 24h (Countermovement Jump (CMJ): p= 0.05, CI -0.004 to 0.578; All-out sprint: p=0.02, -0.056 to 0.801; DOMS: p=0.08, CI -0.092 to 1.936) and at 72h (accumulated sprinting: p=0.07, CI -0.062 to 1.209; DOMS: p=0.09, CI -0.121 to 1.555) following team sport. Whereas CWT was likely beneficial for recovery at 1h (CMJ: p= 0.07, CI -0.004 to 0.863) and at 48h (fatigue: p=0.04, CI 0.013 to 0.942) following team sport. Athlete’s perceptions of muscle soreness and fatigue are enhanced with CWI and/or CWT, however even though CWI and CWT were beneficial in attenuating decrements in neuromuscular performance 24 hours following team sport, indications are those benefits were no longer Sydney evident 48 hours following team sport.

Keywords: cold water immersion, contrast water therapy, recovery, team sport

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2087 Nurse's Use of Power to Standardize Nursing Terminology in Electronic Health Record

Authors: Samira Ali

Abstract:

Aim: The purpose of this study was to describe nurses’ potential use of power levels to influence the standardization of nursing terminology (SNT) in electronic health records. Also, to examine the relationship between nurses’ use of power levels and variables such as position, communication and the potential goal of achieving SNT in electronic health records. Background: In an era of evidence-based nursing care, with an emphasis on nursing’s ability to measure the care rendered and improve outcomes of care, little is known about the nurse’s potential use of their power to SNT in electronic health records and lack of use of an SNT in electronic health records. Method: This descriptive, correlational, and cross-sectional study was conducted using survey methodology to assess the nurse’s use of power to influence the SNT in electronic health records. The Theory of Group Power within Organizations (TGPO) provided the conceptual framework for this study. A total of (n=232) nurses responded to the survey, posted on three nursing organizations’ websites. Results revealed the mean Cronbach’s alpha of the subscales was .94, suggesting high internal consistency. The mean power capability score was moderately high, at 134.22 (SD = 18.49). Power Capacity was significantly correlated with Power Capability (r = .96, p < .001). Power Capacity subscales were significantly correlated with Power Capacity and Power Capability. Conclusion: The mean Cronbach’s alpha of the subscales was .94 suggestive of reliability of the instrument. Nurses could potentially use power to achieve their goals, such as the implementation of SNT in electronic health records.

Keywords: nurses, power, actualized power, nursing terminology, electronic health records

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2086 Use of Technology Based Intervention for Continuous Professional Development of Teachers in Pakistan

Authors: Rabia Aslam

Abstract:

Overwhelming evidence from all around the world suggests that high-quality teacher professional development facilitates the improvement of teaching practices which in turn could improve student learning outcomes. The new Continuous Professional Development (CPD) model for primary school teachers in Punjab uses a blended approach in which pedagogical content knowledge is delivered through technology (high-quality instructional videos and lesson plans delivered to school tablets or mobile phones) with face-to-face support by Assistant Education Officers (AEOs). The model also develops Communities of Practice operationalized through formal meetings led by the AEOs and informal interactions through social media groups to provide opportunities for teachers to engage with each other and share their ideas, reflect on learning, and come up with solutions to issues they experience. Using Kirkpatrick’s 4 levels of the learning evaluation model, this paper investigates how school tablets and teacher mobile phones may act as transformational cultural tools to potentially expand perceptions and access to teaching and learning resources and explore some of the affordances of social media (Facebook, WhatsApp groups) in learning in an informal context. The results will be used to inform policy-level decisions on what shape could CPD of all teachers take in the context of a developing country like Pakistan.

Keywords: CPD, teaching & learning, blended learning, learning technologies

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2085 Poverty Dynamics in Thailand: Evidence from Household Panel Data

Authors: Nattabhorn Leamcharaskul

Abstract:

This study aims to examine determining factors of the dynamics of poverty in Thailand by using panel data of 3,567 households in 2007-2017. Four techniques of estimation are employed to analyze the situation of poverty across households and time periods: the multinomial logit model, the sequential logit model, the quantile regression model, and the difference in difference model. Households are categorized based on their experiences into 5 groups, namely chronically poor, falling into poverty, re-entering into poverty, exiting from poverty and never poor households. Estimation results emphasize the effects of demographic and socioeconomic factors as well as unexpected events on the economic status of a household. It is found that remittances have positive impact on household’s economic status in that they are likely to lower the probability of falling into poverty or trapping in poverty while they tend to increase the probability of exiting from poverty. In addition, not only receiving a secondary source of household income can raise the probability of being a never poor household, but it also significantly increases household income per capita of the chronically poor and falling into poverty households. Public work programs are recommended as an important tool to relieve household financial burden and uncertainty and thus consequently increase a chance for households to escape from poverty.

Keywords: difference in difference, dynamic, multinomial logit model, panel data, poverty, quantile regression, remittance, sequential logit model, Thailand, transfer

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2084 Benefits of Social Justice Pedagogy and Ecofeminist Discourse for Engineering Education

Authors: Hollie M. Lewis

Abstract:

A large body of corroborating research provides evidence that traditional undergraduate engineering education fails to provide students with a role and identity that requires social concern and moral reasoning. Engineering students demonstrate a low level of engagement with social and political contexts, which further declines over the course of engineering education. This detachment is thought to stem from beliefs that the role of the engineer is purely to design machines, systems, and structures. In effect, engineers objectify the world. The purpose of this paper is to provide an ecofeminist critique of engineering education and pose the benefits of social justice pedagogies incorporating ecofeminist discourse. The challenges currently facing the world stem from anthropocentric industrialization, an agenda that is historically absent of Environmental, Feminist, People of Color, and Indigenous voices. A future in which the global collective achieves its Sustainable Development Goals requires its engineers to have a solid understanding of the broader social and political contexts in which they manage projects. Engineering education must convey the influence of the professional role of engineer and encourage the practice of critical reflection and social perspective-taking, priming students with the skills to engage with varying perspectives and discourses. There will be discussed the facets of social justice pedagogies that aid students in surpassing threshold concepts in social justice.

Keywords: feminism in engineering, sustainable development, engineering education, social justice pedagogies

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2083 The Influence of Hydrogen Addition to Natural Gas Networks on Gas Appliances

Authors: Yitong Xie, Chaokui Qin, Zhiguang Chen, Shuangqian Guo

Abstract:

Injecting hydrogen, a competitive carbon-free energy carrier, into existing natural gas networks has become a promising step toward alleviating global warming. Considering the differences in properties of hydrogen and natural gas, there is very little evidence showing how many degrees of hydrogen admixture can be accepted and how to adjust appliances to adapt to gas constituents' variation. The lack of this type of analysis provides more uncertainty in injecting hydrogen into networks because of the short the basis of burner design and adjustment. First, the properties of methane and hydrogen were compared for a comprehensive analysis of the impact of hydrogen addition to methane. As the main determinant of flame stability, the burning velocity was adopted for hydrogen addition analysis. Burning velocities for hydrogen-enriched natural gas with different hydrogen percentages and equivalence ratios were calculated by the software CHEMKIN. Interchangeability methods, including single index methods, multi indices methods, and diagram methods, were adopted to determine the limit of hydrogen percentage. Cooktops and water heaters were experimentally tested in the laboratory. Flame structures of different hydrogen percentages and equivalence ratios were observed and photographed. Besides, the change in heat efficiency, burner temperature, emission by hydrogen percentage, and equivalence ratio was studied. The experiment methodologies and results in this paper provide an important basis for the introduction of hydrogen into gas pipelines and the adjustment of gas appliances.

Keywords: hydrogen, methane, combustion, appliances, interchangeability

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2082 Topical Negative Pressure for Autologous Fat Grafting in Breast Augmentation

Authors: Mohamed Eftal Bin Mohamed Ebrahim, Alexander Varey

Abstract:

Aim: Topical negative pressure has been shown to enhance angiogenesis during wound healing, both for open and closed wounds. Since angiogenesis is a key requirement for successful fat grafting, there may be a role for topical negative pressure as a means of enhancing the take rate during autologous fat grafting to breasts. Here we present a systematic review of the literature on this topic. Methods: Ovid and Embase were utilized, with searches ranging between 1960 – 2019. Terms (“Liposculpting” OR “Fat grafting” OR “Lipofilling” OR “Lipograft” OR “Fat transfer”) AND (“Negative Pressure” OR “Brava” OR “Kiwi”) AND (“Breast”) were merged as keywords. Inclusion criteria were females, autologous fat graft to breast with topical negative pressure prior to the procedure. Studies were excluded if there was no primary endpoint or non-original article. Results: Upon reviewing 219 articles, 2 met inclusion criteria. A total of 565 and 46 breasts in each article were treated respectively using the negative pressure device BRAVA®, with each cohort having different pre-and post-operative pressure settings. Khouri et al. cohort had higher graft survival (79%) compared to Del Vecchio et al. cohort (64%); however, the latter had fewer complications compared to Khouri’s cohort, e.g., fat necrosis, pneumothorax and infection. Conclusion: There is limited evidence regarding the use of topical negative pressure for fat grafting to the breasts. However, in the two studies published, the reported rates of success are high, suggesting there may be a benefit. Consequently, a randomized controlled trial on this area is required.

Keywords: fat grafting, lipograft, negative pressure, breast, breast augmentation, brava

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2081 Prevalent Affective-Cognitive Functioning of Intimate Partner Offenders: A study with Inmates

Authors: Alexandra Serra, Nair Torrão, Rui G. Serôdio, José A. Lima

Abstract:

The present study aimed to evaluate the incidence and the prevalence of domestic violence legitimatory beliefs, emotional regulation difficulties and, early maladaptive schemas regarding intimidate partner violence in a sample of 50 Portuguese inmates. As expected, results show high levels of legitimatory beliefs, significant difficulties of emotional regulation and a set of high levels of early maladaptive schemas that clearly compromise the inmates affective-cognitive functioning. The most prevalent set of maladaptive schemas are associated with depression, anxiety, hostility, reduced ability to empathize and, dependence on the approval of others, which, combined, may trigger aggressive responses towards the intimate’s partner. Being victimized in their childhood and having committing murder are not differentiating factors on the measures we analyzed, but alcohol consumption may be associated with an intensification of domestic violence legitimatory beliefs. In the discussion of our findings, we compare the pattern of the psychosocial measures we used with the equivalent results obtained with convicted individuals that attend a community compulsory program, specifically designed for domestic violence perpetrators. We also highlight the importance of implementing specialized interventions in prison settings focusing on an evidence-based-practice.

Keywords: domestic violence, intimate partner offenders, incidence and prevalence of legitimatory beliefs, Portuguese inmates

Procedia PDF Downloads 531