Search results for: dominant period
5021 An Assessment of the Performance of Local Government in Ondo State Nigeria: A Capital Budgeting Approach
Authors: Olurankinse Felix
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Local governments in Ondo State Nigeria are the third tier of government saddled with the responsibility of providing governance and economic services at the grassroots. To be able to do this, the Constitution of the Federal Republic of Nigeria provided that a proportion of Federation Account be allocated to them in addition to their internally generated revenue. From the allocation and other incidental sources of revenue, the local governments are expected to provide basic infrastructures and other social amenities to better the lots of the rural dwellers. Nevertheless, local governments’ performances in terms of provision of social amenities are without questioning and quite not encouraging. Assessing the performance of local governments in this period of dearth and scarcity of resources is highly indispensable more so that the activities of local governments’ staff are bedeviled and characterized with fraud, corruption and mismanagement. Considering the direct impact of the consequences of their action on the living standard of the rural dwellers therefore calls for the need to evaluate their level of performances using capital budgeting approach. The paper being a time series study adopts the survey design. Data were obtained through secondary source mainly from the Annual financial statements and publication of approved budgets estimates covering the period of study (2008-2012). The use of ratio analysis was employed in analyzing the comparative level of performances of the local governments under study. The result of the study shows that less than 30% of the local governments were able to harness the budgetary allocation to provide amenities to the beneficiaries while majority of the local governments were involved in unethical conduct ranging from theft of fund, corruption, diversion of funds and extra-budgetary activities. Also, there is poor internally generated revenue to complement the statutory allocation and besides, the monthly withholding of larger portions of local government share by the state in the name of joint account were also seen as contributory factors. The study recommends the need for transparency and accountability in public fund management through the oversight function of the state house of assembly. Also local government should be made to be autonomous and independent of the state by jettisoning the idea of joint account.Keywords: performance, transparency and accountability, capital budgeting, joint account, local government autonomy
Procedia PDF Downloads 3325020 Social Ties and Integration of the Offenders
Authors: C. Chaillou
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The dominant theoretical approaches in Criminology are interested in the phenomenon of delinquency from the question of the management of the risks incurred by the population. Thus, this research advocate prevention of this phenomenon by a tracking of early disorders in children. Treatments offered to rely on medical research (genetics and biology are cited as a reference) and assuming a high naturalization of delinquent behaviour. Programs that are offered also reduce to a recovery of the deviant behaviour, and rely readily on behavioral guidelines, with an educational grant. Public policy then rely on these programs to prevent unwanted behaviour within a given population and to reduce the risk for the company. This is the case in France, with national institutes making (juvenile) violence a public health problem. We consider that other approaches, issues of sociology, are more relevant to the treatment of offenders. These approaches are moving, not on its prevention, but from its inputs and its outputs. Several modalities of entries and exits of delinquency can find and analyze in terms of process. We assume that there is a dynamic inherent in the individual and it is important to take into account the environment of the offender. These different types of processes can illuminate from the derived work of the Psychoanalytical psychopathology and lead to more effective treatment of delinquent acts. Psychoanalytic concepts have enabled us to offer a new look means to treat delinquency, placing several types of relationship with the other and relating to the clinical structure and the uniqueness of the case, we have been able to enter subjective and unconscious logics at work in delinquent acts. This research has facilitated the reduction of these types of subjective responses and proposed others, opening to a reintegration of offenders in a social link them being more favourable and in a longer term.Keywords: delinquency, insertion, social link, unconscious
Procedia PDF Downloads 3935019 An Overview of the Wind and Wave Climate in the Romanian Nearshore
Authors: Liliana Rusu
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The goal of the proposed work is to provide a more comprehensive picture of the wind and wave climate in the Romanian nearshore, using the results provided by numerical models. The Romanian coastal environment is located in the western side of the Black Sea, the more energetic part of the sea, an area with heavy maritime traffic and various offshore operations. Information about the wind and wave climate in the Romanian waters is mainly based on observations at Gloria drilling platform (70 km from the coast). As regards the waves, the measurements of the wave characteristics are not so accurate due to the method used, being also available for a limited period. For this reason, the wave simulations that cover large temporal and spatial scales represent an option to describe better the wave climate. To assess the wind climate in the target area spanning 1992–2016, data provided by the NCEP-CFSR (U.S. National Centers for Environmental Prediction - Climate Forecast System Reanalysis) and consisting in wind fields at 10m above the sea level are used. The high spatial and temporal resolution of the wind fields is good enough to represent the wind variability over the area. For the same 25-year period, as considered for the wind climate, this study characterizes the wave climate from a wave hindcast data set that uses NCEP-CFSR winds as input for a model system SWAN (Simulating WAves Nearshore) based. The wave simulation results with a two-level modelling scale have been validated against both in situ measurements and remotely sensed data. The second level of the system, with a higher resolution in the geographical space (0.02°×0.02°), is focused on the Romanian coastal environment. The main wave parameters simulated at this level are used to analyse the wave climate. The spatial distributions of the wind speed, wind direction and the mean significant wave height have been computed as the average of the total data. As resulted from the amount of data, the target area presents a generally moderate wave climate that is affected by the storm events developed in the Black Sea basin. Both wind and wave climate presents high seasonal variability. All the results are computed as maps that help to find the more dangerous areas. A local analysis has been also employed in some key locations corresponding to highly sensitive areas, as for example the main Romanian harbors.Keywords: numerical simulations, Romanian nearshore, waves, wind
Procedia PDF Downloads 3455018 Assessment of Physical Activity Levels in Qatar: A Pedometer-Based Study
Authors: Souzan Al Sayegh, Izzeldin Ibrahim, Mercia Van Der Walt, Mohamed Al-Kuwari
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Background: Walking is the most common form of physical activity which can promote a healthy well-being among people of different age groups. In this regard, pedometers are becoming more popular within research and are considered useful tools in monitoring physical activity levels based on individuals’ daily steps. A value of ˂5,000 steps/day is identified as a sedentary lifestyle index where individuals are physically inactive. Those achieving 5,000-7,499 steps/day have a low active lifestyle as they do not meet the moderate-to-vigorous physical activity (MVPA) recommendations. Moreover, individuals achieving ≥7,500 steps/day are classified as physically active. The objective of this study is to assess the physical activity levels of adult population in Qatar through a pedometer-based program over a one-year period. Methods: A cross-sectional analysis, as part of a longitudinal study, was carried out over one year to assess the daily step count. 'Step into Health' is a community-based program launched by Aspire as an approach for the purpose of improving physical activity across the population of Qatar. The program involves the distribution of pedometers to registered members which is supported by a self-monitoring online account and linked to a web database. Daily habitual physical activity (daily total step count) was assessed through Omron HJ-324U pedometer. Analyses were done on data extracted from the web database. Results: A total of 1,988 members were included in this study (males: n=1,143, 57%; females: n=845, 43%). Average age was 37.8±10.9 years distributed as 60% of age between age 25-54 (n=1,186), 27% of age 45-64 (n=546), and 13% of age 18-24 years (n=256). Majority were non-Qataris, 81% (n=1,609) compared with 19% of the Qatari nationality (n=379). Average body mass index (BMI) was 27.8±6.1 (kg/m2) where most of them (41%, n=809) were found to be overweight, between 25-30 kg/m2. Total average step count was 5,469±3,884. Majority were found to be sedentary (n=1110, 55.8%). Middle aged individuals were more active than the other two age groups. Males were seen as more active than females. Those who were less active had a higher BMI. Older individuals were more active. There was a variation in the physical activity level throughout the year period. Conclusion: It is essential to further develop the available intervention programs and increase their physical activity behavior. Planning such physical activity interventions for female population should involve aspects such as time, environmental variables and aerobic steps.Keywords: adults, pedometer, physical activity, step-count
Procedia PDF Downloads 3075017 Reservoir Potential, Net Pay Zone and 3D Modeling of Cretaceous Clastic Reservoir in Eastern Sulieman Belt Pakistan
Authors: Hadayat Ullah, Pervez Khalid, Saad Ahmed Mashwani, Zaheer Abbasi, Mubashir Mehmood, Muhammad Jahangir, Ehsan ul Haq
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The aim of the study is to explore subsurface structures through data that is acquired from the seismic survey to delineate the characteristics of the reservoir through petrophysical analysis. Ghazij Shale of Eocene age is regional seal rock in this field. In this research work, 3D property models of subsurface were prepared by applying Petrel software to identify various lithologies and reservoir fluids distribution throughout the field. The 3D static modeling shows a better distribution of the discrete and continuous properties in the field. This model helped to understand the reservoir properties and enhance production by selecting the best location for future drilling. A complete workflow is proposed for formation evaluation, electrofacies modeling, and structural interpretation of the subsurface geology. Based on the wireline logs, it is interpreted that the thickness of the Pab Sandstone varies from 250 m to 350 m in the entire study area. The sandstone is massive with high porosity and intercalated layers of shales. Faulted anticlinal structures are present in the study area, which are favorable for the accumulation of hydrocarbon. 3D structural models and various seismic attribute models were prepared to analyze the reservoir character of this clastic reservoir. Based on wireline logs and seismic data, clean sand, shaly sand, and shale are marked as dominant facies in the study area. However, clean sand facies are more favorable to act as a potential net pay zone.Keywords: cretaceous, pab sandstone, petrophysics, electrofacies, hydrocarbon
Procedia PDF Downloads 1445016 Impacts of Present and Future Climate Variability on Forest Ecosystem in Mediterranean Region
Authors: Orkan Ozcan, Nebiye Musaoglu, Murat Turkes
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Climate change is largely recognized as one of the real, pressing and significant global problems. The concept of ‘climate change vulnerability’ helps us to better comprehend the cause/effect relationships behind climate change and its impact on human societies, socioeconomic sectors, physiographical and ecological systems. In this study, multifactorial spatial modeling was applied to evaluate the vulnerability of a Mediterranean forest ecosystem to climate change. As a result, the geographical distribution of the final Environmental Vulnerability Areas (EVAs) of the forest ecosystem is based on the estimated final Environmental Vulnerability Index (EVI) values. This revealed that at current levels of environmental degradation, physical, geographical, policy enforcement and socioeconomic conditions, the area with a ‘very low’ vulnerability degree covered mainly the town, its surrounding settlements and the agricultural lands found mainly over the low and flat travertine plateau and the plains at the east and southeast of the district. The spatial magnitude of the EVAs over the forest ecosystem under the current environmental degradation was also determined. This revealed that the EVAs classed as ‘very low’ account for 21% of the total area of the forest ecosystem, those classed as ‘low’ account for 36%, those classed as ‘medium’ account for 20%, and those classed as ‘high’ account for 24%. Based on regionally averaged future climate assessments and projected future climate indicators, both the study site and the western Mediterranean sub-region of Turkey will probably become associated with a drier, hotter, more continental and more water-deficient climate. This analysis holds true for all future scenarios, with the exception of RCP4.5 for the period from 2015 to 2030. However, the present dry-sub humid climate dominating this sub-region and the study area shows a potential for change towards more dry climatology and for it to become a semiarid climate in the period between 2031 and 2050 according to the RCP8.5 high emission scenario. All the observed and estimated results and assessments summarized in the study show clearly that the densest forest ecosystem in the southern part of the study site, which is characterized by mainly Mediterranean coniferous and some mixed forest and the maquis vegetation, will very likely be influenced by medium and high degrees of vulnerability to future environmental degradation, climate change and variability.Keywords: forest ecosystem, Mediterranean climate, RCP scenarios, vulnerability analysis
Procedia PDF Downloads 3535015 Urban Design and Social Capital in Spontaneous Settlements
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Rapid urbanization have made of spontaneous settlements one of the dominant´s social subjects of the XXIst century. Currently, it´s recognized that these territories cannot easily be eradicated and are a way of life to many populations of emergent countries. Since late 90s, there is an urgent concern in finding planning and efficient urban design strategies to poverty reduction, spatial integration and social inclusion of low-income communities. The article aims to identify, understand and evaluate the social inclusion´s processes through the urban transformation that has been undertaken in Moravia and how they affected the community´s social capital. To achieve this objective, we start to analyse the PPMIM´s planning discourse in which prevails the sustainability´s concept, to further identify, through the analysis of the project carried out, the urban design strategies implemented and their impact on the perception and on the community´s experience, and, finally, how these focused on the social capital. It relies on concepts such as urban design, social capital, local development and sustainability. At the urban design level it starts on the current principles of “making places”, on the new urbanism concepts and on the practices on the ground carried out by a new generation of architects/planners whose have the main ethical approach in order to create more opportunities and greater social impact to these territories. At the social capital´s level and on the development´s theory, relies on authors such as Coleman, Putman Kliksberg and Amartya Sen. Finally, it aims to address a general discussion about the positive and negative implications of slum upgrading programmes and some necessary recommendations for urban design and social capital can really be translated into real resources for the self sustainable development of low-income communities and their future generations.Keywords: local and sustainable development, social capital, spontaneous settlements, urban design
Procedia PDF Downloads 4925014 Application of Continuum Damage Concept to Simulation of the Interaction between Hydraulic Fractures and Natural Fractures
Authors: Anny Zambrano, German Gonzalez, Yair Quintero
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The continuum damage concept is used to study the interaction between hydraulic fractures and natural fractures, the objective is representing the path and relation among this two fractures types and predict its complex behavior without the need to pre-define their direction as occurs in other finite element applications, providing results more consistent with the physical behavior of the phenomenon. The approach uses finite element simulations through Abaqus software to model damage fracturing, the fracturing process by damage propagation in a rock. The modeling the phenomenon develops in two dimensional (2D) so that the fracture will be represented by a line and the crack front by a point. It considers nonlinear constitutive behavior, finite strain, time-dependent deformation, complex boundary conditions, strain hardening and softening, and strain based damage evolution in compression and tension. The complete governing equations are provided and the method is described in detail to permit readers to replicate all results. The model is compared to models that are published and available. Comparisons are focused in five interactions between natural fractures (NF) and hydraulic fractures: Fractured arrested at NF, crossing NF with or without offset, branching at intersecting NFs, branching at end of NF and NF dilation due to shear slippage. The most significant new finding is, that is not necessary to use pre-defined addresses propagation and stress condition can be evaluated as a dominant factor in the process. This is important because it can model in a more real way the generated complex hydraulic fractures, and be a valuable tool to predict potential problems and different geometries of the fracture network in the process of fracturing due to fluid injection.Keywords: continuum damage, hydraulic fractures, natural fractures, complex fracture network, stiffness
Procedia PDF Downloads 3435013 The Relationships between Carbon Dioxide (CO2) Emissions, Energy Consumption and GDP for Iran: Time Series Analysis, 1980-2010
Authors: Jinhoa Lee
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The relationships between environmental quality, energy use and economic output have created growing attention over the past decades among researchers and policy makers. Focusing on the empirical aspects of the role of carbon dioxide (CO2) emissions and energy use in affecting the economic output, this paper is an effort to fulfill the gap in a comprehensive case study at a country level using modern econometric techniques. To achieve the goal, this country-specific study examines the short-run and long-run relationships among energy consumption (using disaggregated energy sources: Crude oil, coal, natural gas, and electricity), CO2 emissions and gross domestic product (GDP) for Iran using time series analysis from the year 1980-2010. To investigate the relationships between the variables, this paper employs the Augmented Dickey-Fuller (ADF) test for stationarity, Johansen’s maximum likelihood method for cointegration and a Vector Error Correction Model (VECM) for both short- and long-run causality among the research variables for the sample. All the variables in this study show very strong significant effects on GDP in the country for the long term. The long-run equilibrium in VECM suggests that all energy consumption variables in this study have significant impacts on GDP in the long term. The consumption of petroleum products and the direct combustion of crude oil and natural gas decrease GDP, while the coal and electricity use enhanced the GDP between 1980-2010 in Iran. In the short term, only electricity use enhances the GDP as well as its long-run effects. All variables of this study, except the CO2 emissions, show significant effects on the GDP in the country for the long term. The long-run equilibrium in VECM suggests that the consumption of petroleum products and the direct combustion of crude oil and natural gas use have positive impacts on the GDP while the consumptions of electricity and coal have adverse impacts on the GDP in the long term. In the short run, electricity use enhances the GDP over period of 1980-2010 in Iran. Overall, the results partly support arguments that there are relationships between energy use and economic output, but the associations can be differed by the sources of energy in the case of Iran over period of 1980-2010. However, there is no significant relationship between the CO2 emissions and the GDP and between the CO2 emissions and the energy use both in the short term and long term.Keywords: CO2 emissions, energy consumption, GDP, Iran, time series analysis
Procedia PDF Downloads 5925012 Managing Construction and Demolition Wastes - A Case Study of Multi Triagem, Lda
Authors: Cláudia Moço, Maria Santos, Carlos Arsénio, Débora Mendes, Miguel Oliveira. José Paulo Da Silva
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Construction industry generates large amounts of waste all over the world. About 450 million tons of construction and demolition wastes (C&DW) are produced annually in the European Union. C&DW are highly heterogeneous materials in size and composition, which imposes strong difficulties on their management. Directive n.º 2008/98/CE, of the European Parliament and of the Council of 6 November establishes that 70 % of the C&DW have to be recycled by 2020. To evaluate possible applications of these materials, a detailed physical, chemical and environmental characterization is necessary. Multi Triagem, Lda. is a company located in Algarve (Portugal) and was supported by the European Regional Development Fund (grant QREN 30307 Multivalor) to quantify and characterize the received C&DW, in order to evaluate their possible applications. This evaluation, performed in collaboration with the University of Algarve, involves a physical, chemical and environmental detailed characterization of the received C&DW. In this work we report on the amounts, trial procedures and properties of the C&DW received over a period of fifteen month. In this period the company received C&DW coming from 393 different origins. The total amount was 32.458 tons, mostly mixtures containing concrete, masonry/mortar and soil/rock. Most of C&DW came from demodulation constructions and diggings. The organic/inert component, namely metal, glass, wood and plastics, were screened first and account for about 3 % of the received materials. The remaining materials were screened and grouped according to their origin and contents, the latter evaluated by visual inspection. Twenty five samples were prepared and submitted to a detailed physical, chemical and environmental analysis. The C&DW aggregates show lower quality properties than natural aggregates for concrete preparation and unbound layers of road pavements. However, chemical analyzes indicated that most samples are environmentally safe. A continuous monitoring of the presence of heavy metals and organic compounds is needed in order to perform a proper screening of the C&DW. C&DW aggregates provide a good alternative to natural aggregates.Keywords: construction and demolition wastes, waste classification, waste composition, waste screening
Procedia PDF Downloads 3525011 Postoperative Wound Infections Following Caesarean Section in Obese Patients
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Introduction: Obesity, defined as a Body Mass Index (BMI) of more than or equal to 30kg/m, is associated with an increased risk of complications during pregnancy and delivery. During labour, obese mothers often require greater intervention and have higher rates of caesarean section. Despite a low overall rate of serious complications following caesarean section, a high BMI predisposes to a higher risk of postoperative complications. Our study, therefore, aimed to investigate the impact of antenatal obesity on adverse outcomes following caesarean section, particularly wound-related infections. Materials and Methods: A retrospective cohort study of all caesarean deliveries during the first quarter of a chosen year was undertaken in our hospital, which is a tertiary referral centre with > 12,000 deliveries per year. Patients’ health records and data from our hospital’s electronic labour and delivery database were reviewed. Data analysis was performed using the Statistical Package for the Social Sciences (SPSS), and odds ratios plus adjusted odd ratios were calculated with 95% confidence intervals (CI). Results: A total of 1829 deliveries were reviewed during our study period. Of these, 180 (9.8%) patients were obese. The rate of caesarean delivery was 48.9% in obese patients versus 28.1% in non-obese patients. Post-operatively, 17% of obese patients experienced wound infection versus 0.2% of non-obese patients. Obese patients were also more likely to experience major postpartum haemorrhage (4.6% vs. 0.2%) and postpartum pyrexia (18.2% vs. 5.0%) in comparison to non-obese patients. Conclusions: Obesity is a significant risk factor in the development of postoperative complications following caesarean section. Wound infection remains a major concern for obese patients undergoing major surgery and results in extensive morbidity during the postnatal period. Postpartum infection can prolong recovery and affect maternal mental health, leading to reduced perinatal bonding with long-term implications on breastfeeding and parenting confidence. This study supports the need for the development of standardized protocols specifically for obese patients undergoing caesarean section. Multidisciplinary team care, in conjunction with anaesthesia, family physicians, and plastic surgery counterparts, early on in the antenatal journey, may be beneficial where wound complications are anticipated and to minimize the burden of postoperative infection in obese mothers.Keywords: pregnancy, obesity, caesarean, infection
Procedia PDF Downloads 825010 Stop Forced Child Marriage: A Comparative Global Law Analysis
Authors: Michelle J. Miller
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Millions of girls are forcibly married during the transitional period between puberty and adulthood. At a stage of vulnerability; cultural practices, religious rights, and social standards place girls in a position where they are catapult into womanhood. An advocate against forced child marriage could argue that child rights, cultural rights, religious rights, right to marry, right to life, right to health, right to education, right to be free from slavery, right to be free from torture, right to consent to marriage are all violated by the practice of child marriage. This paper will present how some of these rights are violated and how they establish the need for change.Keywords: child marriage, forced child marriage, children's rights, religious rights, cultural rights
Procedia PDF Downloads 4375009 A Deleuzean Feminist Analysis of the Everyday, Gendered Performances of Teen Femininity: A Case Study on Snaps and Selfies in East London
Authors: Christine Redmond
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This paper contributes to research on gendered, digital identities by exploring how selfies offer scope for disrupting and moving through gendered and racial ideals of feminine beauty. The selfie involves self-presentation, filters, captions, hashtags, online publishing, likes and more, constituting the relationship between subjectivity, practice and social use of selfies a complex process. Employing qualitative research methods on youth selfies in the UK, the author investigates interdisciplinary entangling between studies of social media and fields within gender, media and cultural studies, providing a material discursive treatment of the selfie as an embodied practice. Drawing on data collected from focus groups with teenage girls in East London, the study explores how girls experience and relate to selfies and snaps in their everyday lives. The author’s Deleuzean feminist approach suggests that bodies and selfies are not individual, disembodied entities between which there is a mediating inter-action. Instead, bodies and selfies are positioned as entangled to a point where it becomes unclear as to where a selfie ends and a body begins. Recognising selfies not just as images but as material and social assemblages opens up possibilities for unpacking the selfie in ways that move beyond the representational model in some studies of socially mediated digital images. The study reveals how the selfie functions to enable moments of empowerment within limiting, dominant ideologies of Euro-centrism, patriarchy and heteronormativity.Keywords: affect theory, femininity, gender, heteronormativity, photography, selfie, snapchat
Procedia PDF Downloads 2485008 Attitudes of Secondary School Students towards Science and Technical Education in Yauri Metropolis Kebbi State, Nigeria
Authors: Ibrahim Alhassan Libata
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This study was carried out to assess attitude of secondary school students towards science and technical education in Yauri metropolis, Kebbi State, Nigeria. The population of the study was 200. Proportionate random sampling method was used in selecting 132 as sample size. Science and technical education is the most powerful forces for change in the world today, and students who hope to have a hand in shaping a better future must participate for their advancements. Four Null hypotheses were generated to guide the conduct of the study, questionnaire was the only instrument used in the study; the instrument was subjected to test-retest reliability. The reliability index of the instrument was 0.69. Overall scores of the Students were analyzed and a mean score was determined, the mean score of students was 85. There were no significant differences between the attitudes of male and female students towards science and technical education. The results also revealed that there was significant difference between the attitude of boding and day school students towards science and technical education, personality constraints of students is one factor militating against the participation of students in science and technical education, socio-economic status of the parents over the years have been the dominant factor of student’s inadequate representation in the field of science and technical education. Based on the findings of this study, the researcher recommended that teachers should motivate students, which they can do through their teaching styles and by showing them the relevance of the learning topics to their everyday lives. Government and the school management should create the learning environment that helps motivate students not only to come to classes but also want to learn and enjoy learning science and technical education, establishment of more Science and Technical Colleges education, more Public enlightenment campaigns to motivate parents and the entire community to support their children in studying science and technical education.Keywords: attitude, students, science, Yauri
Procedia PDF Downloads 2585007 Calls for a Multi-Stakeholder Funding Strategy for Live Births Registration: A Case Study of Rivers State, Nigeria
Authors: Moses Obenade, Francis I. Okpiliya, Gordon T. Amangabara
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According to the 2006 Census of Nigeria, there are 2,525,690 females out of the total population of 5,198,716 of Rivers State. Of that figure, about 90 percent are still within the reproductive age of (0-49). With an annual growth rate of 3.4 percent, the population of Rivers State is estimated to grow to 7,262,755 by 2016. This means an increase of 2,064,039 within a ten year period. From a projected population increase of 182,766 in 2007 only 30,394 live births were registered while an astronomical increase of 543,275 live births were registered in 2008 as against the anticipated increase of 188,980. Preliminary investigations revealed that this exceptional figure in 2008 was occasioned by manpower and logistics support provided by the Rivers State Government for the Port Harcourt office of the National Population Commission (NPC). The mop-up exercise of 2008 by NPC that was engineered from the support provided by the Rivers State Government indicates that the agency needs the co-operation and partnership of the three tiers of government and the communities in performing its statutory duties that is pertinent to national planning, growth and development. Because the incentives received from Rivers State Government did not continue in 2009, live births registration noise-dived to only 60,546 from the expected increase of 195,405. It was further observed that Port Harcourt City and Obio/Akpor Local Government Areas which constitute the state capital have the highest number of live births registration during the period of 2007 to 2014 covered by this paper. This trend of not adequately accounting for or registering all live births in the state has continued till date without being addressed by the authorities concerned. The current situation if left unchecked portend serious danger for the state and indeed Nigeria, as paucity of data could hamper sound economic planning as well as proper allocation of resources to targeted sectors. This paper therefore recommends an innovative multi-stakeholder funding strategy comprising the federal, state, local government and communities. Their participation in an integrated manner will aid the achievement of comprehensive live births registration in the state. It is hoped that investments in education, health and social sectors could help in addressing most of the problems bedeviling the nation as such as lowering of fertility and improving lives.Keywords: live births registration, population, rivers state, national population commission, Nigeria
Procedia PDF Downloads 2985006 Assesment of Genetic Fidelity of Micro-Clones of an Aromatic Medicinal Plant Murraya koenigii (L.) Spreng
Authors: Ramesh Joshi, Nisha Khatik
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Murraya koenigii (L.) Spreng locally known as “Curry patta” or “Meetha neem” belonging to the family Rutaceae that grows wildly in Southern Asia. Its aromatic leaves are commonly used as the raw material for traditional medicinal formulations in India. The leaves contain essential oil and also used as a condiment. Several monomeric and binary carbazol alkaloids present in the various plant parts. These alkaloids have been reported to possess anti-microbial, mosquitocidal, topo-isomerase inhibition and antioxidant properties. Some of the alkaloids reported in this plant have showed anti carcinogenic and anti-diabetic properties. The conventional method of propagation of this tree is limited to seeds only, which retain their viability for only a short period. Hence, a biotechnological approach might have an advantage edging over traditional breeding as well as the genetic improvement of M. koenigii within a short period. The development of a reproducible regeneration protocol is the prerequisite for ex situ conservation and micropropagation. An efficient protocol for high frequency regeneration of in vitro plants of Murraya koenigii via different explants such as- nodal segments, intermodal segments, leaf, root segments, hypocotyle, cotyledons and cotyledonary node explants is described. In the present investigation, assessment of clonal fidelity in the micropropagated plantlets of Murraya koenigii was attempted using RAPD and ISSR markers at different pathways of plant tissue culture technique. About 20 ISSR and 40 RAPD primers were used for all the samples. Genomic DNA was extracted by CTAB method. ISSR primer were found to be more suitable as compared to RAPD for the analysis of clonal fidelity of M. koenigii. The amplifications however, were finally performed using RAPD, ISSR markers owing to their better performance in terms of generation of amplification products. In RAPD primer maximum 75% polymorphism was recorded in OPU-2 series which exhibited out of 04 scorable bands, three bands were polymorphic with a band range of size 600-1500 bp. In ISSR primers the UBC 857 showed 50% polymorphism with 02 band were polymorphic of band range size between 400-1000 bp.Keywords: genetic fidelity, Murraya koenigii, aromatic plants, ISSR primers
Procedia PDF Downloads 5035005 Relationships between Emotion Regulation Strategies and Well-Being Outcomes among the Elderly and Their Caregivers: A Dyadic Modeling Approach
Authors: Sakkaphat T. Ngamake, Arunya Tuicomepee, Panrapee Suttiwan, Rewadee Watakakosol, Sompoch Iamsupasit
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Generally, 'positive' emotion regulation strategies such as cognitive reappraisal have linked to desirable outcomes while 'negative' strategies such as behavioral suppression have linked to undesirable outcomes. These trends have been found in both the elderly and professional practitioners. Hence, this study sought to investigate these trends further by examining the relationship between two dominant emotion regulation strategies in the literature (i.e., cognitive reappraisal and behavioral suppression) and well-being outcomes among the elderly (i.e., successful aging) and their caregivers (i.e., satisfaction with life), using the actor-partner interdependence model. A total of 150 elderly-caregiver dyads participated in the study. The elderly responded to two measures assessing the two emotion regulation strategies and successful aging while their caregivers responded to the same emotion regulation measure and a measure of satisfaction with life. Two criterion variables (i.e., successful aging and satisfaction with life) were specified as latent variables whereas four predictors (i.e., two strategies for the elderly and two strategies for their caregivers) were specified as observed variables in the model. Results have shown that, for the actor effect, the cognitive reappraisal strategy yielded positive relationships with the well-being outcomes for both the elderly and their caregivers. For the partner effect, a positive relationship between caregivers’ cognitive reappraisal strategy and the elderly’s successful aging was observed. The behavioral suppression strategy has not related to any well-being outcomes, within and across individual agents. This study has contributed to the literature by empirically showing that the mental activity of the elderly’s immediate environment such as their family members or close friends could affect their quality of life.Keywords: emotion regulation, caregiver, older adult, well-being
Procedia PDF Downloads 4265004 Survey of Potato Viral Infection Using Das-Elisa Method in Georgia
Authors: Maia Kukhaleishvili, Ekaterine Bulauri, Iveta Megrelishvili, Tamar Shamatava, Tamar Chipashvili
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Plant viruses can cause loss of yield and quality in a lot of important crops. Symptoms of pathogens are variable depending on the cultivars and virus strain. Selection of resistant potato varieties would reduce the risk of virus transmission and significant economic impact. Other way to avoid reduced harvest yields is regular potato seed production sampling and testing for viral infection. The aim of this study was to determine the occurrence and distribution of viral diseases according potato cultivars for further selection of virus-free material in Georgia. During the summer 2015- 2016, 5 potato cultivars (Sante, Laura, Jelly, Red Sonia, Anushka) at 5 different farms located in Akhalkalaki were tested for 6 different potato viruses: Potato virus A (PVA), Potato virus M (PVM), Potato virus S (PVS), Potato virus X (PVX), Potato virus Y (PVY) and potato leaf roll virus (PLRV). A serological method, Double Antibody Sandwich-Enzyme linked Immunosorbent Assay (DASELISA) was used at the laboratory to analyze the results. The result showed that PVY (21.4%) and PLRV (19.7%) virus presence in collected samples was relatively high compared to others. Researched potato cultivars except Jelly and Laura were infected by PVY with different concentrations. PLRV was found only in three potato cultivars (Sante, Jelly, Red Sonia) and PVM virus (3.12%) was characterized with low prevalence. PVX, PVA and PVS virus infection was not reported. It would be noted that 7.9% of samples were containing PVY/PLRV mix infection. Based on the results it can be concluded that PVY and PLRV infections are dominant in all research cultivars. Therefore significant yield losses are expected. Systematic, long-term control of potato viral infection, especially seed-potatoes, must be regarded as the most important factor to increase seed productivity.Keywords: virus, potato, infection, diseases
Procedia PDF Downloads 2935003 Performance Comparison of Cooperative Banks in the EU, USA and Canada
Authors: Matěj Kuc
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This paper compares different types of profitability measures of cooperative banks from two developed regions: the European Union and the United States of America together with Canada. We created balanced dataset of more than 200 cooperative banks covering 2011-2016 period. We made series of tests and run Random Effects estimation on panel data. We found that American and Canadian cooperatives are more profitable in terms of return on assets (ROA) and return on equity (ROE). There is no significant difference in net interest margin (NIM). Our results show that the North American cooperative banks accommodated better to the current market environment.Keywords: cooperative banking, panel data, profitability measures, random effects
Procedia PDF Downloads 1145002 Integrating Molecular Approaches to Understand Diatom Assemblages in Marine Environment
Authors: Shruti Malviya, Chris Bowler
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Environmental processes acting at multiple spatial scales control marine diatom community structure. However, the contribution of local factors (e.g., temperature, salinity, etc.) in these highly complex systems is poorly understood. We, therefore, investigated the diatom community organization as a function of environmental predictors and determined the relative contribution of various environmental factors on the structure of marine diatoms assemblages in the world’s ocean. The dataset for this study was derived from the Tara Oceans expedition, constituting 46 sampling stations from diverse oceanic provinces. The V9 hypervariable region of 18s rDNA was organized into assemblages based on their distributional co-occurrence. Using Ward’s hierarchical clustering, nine clusters were defined. The number of ribotypes and reads varied within each cluster-three clusters (II, VIII and IX) contained only a few reads whereas two of them (I and IV) were highly abundant. Of the nine clusters, seven can be divided into two categories defined by a positive correlation with phosphate and nitrate and a negative correlation with longitude and, the other by a negative correlation with salinity, temperature, latitude and positive correlation with Lyapunov exponent. All the clusters were found to be remarkably dominant in South Pacific Ocean and can be placed into three classes, namely Southern Ocean-South Pacific Ocean clusters (I, II, V, VIII, IX), South Pacific Ocean clusters (IV and VII), and cosmopolitan clusters (III and VI). Our findings showed that co-occurring ribotypes can be significantly associated into recognizable clusters which exhibit a distinct response to environmental variables. This study, thus, demonstrated distinct behavior of each recognized assemblage displaying a taxonomic and environmental signature.Keywords: assemblage, diatoms, hierarchical clustering, Tara Oceans
Procedia PDF Downloads 2025001 Recovery of Physical Performance in Postpartum Women: An Effective Physical Education Program
Authors: Julia A. Ermakova
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This study aimed to investigate the efficacy of a physical rehabilitation program for postpartum women. The program was developed with the purpose of restoring physical performance in women during the postpartum period. The research employed a variety of methods, including an analysis of scientific literature, pedagogical testing and experimentation, mathematical processing of study results, and physical performance assessment using a range of tests. The program recommends refraining from abdominal exercises during the first 6-8 months following a cesarean section and avoiding exercises with weights. Instead, a feasible training regimen that gradually increases in intensity several times a week is recommended, along with moderate cardio exercises such as walking, bodyweight training, and a separate workout component that targets posture improvement. Stretching after strength training is also encouraged. The necessary equipment includes comfortable sports attire with a chest support top, mat, push-ups, resistance band, timer, and clock. The motivational aspect of the program is paramount, and the mentee's positive experience with the workout regimen includes feelings of lightness in the body, increased energy, and positive emotions. The gradual reduction of body size and weight loss due to an improved metabolism also serves as positive reinforcement. The mentee's progress can be measured through various means, including an external assessment of her form, body measurements, weight, BMI, and the presence or absence of slouching in everyday life. The findings of this study reveal that the program is effective in restoring physical performance in postpartum women. The mentee achieved weight loss and almost regained her pre-pregnancy shape while her self-esteem improved. Her waist, shoulder, and hip measurements decreased, and she displayed less slouching in her daily life. In conclusion, the developed physical rehabilitation program for postpartum women is an effective means of restoring physical performance. It is crucial to follow the recommended training regimen and equipment to avoid limitations and ensure safety during the postpartum period. The motivational component of the program is also fundamental in encouraging positive reinforcement and improving self-esteem.Keywords: physical rehabilitation, postpartum, methodology, postpartum recovery, rehabilitation
Procedia PDF Downloads 765000 Effect of Amount of Crude Fiber in Grass or Silage to the Digestibility of Organic Matter in Suckler Cow Feeding Systems
Authors: Scholz Heiko, Kuhne Petra, Heckenberger Gerd
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Problems during the calving period (December to May) often result in a high body condition score (BCS) at this time. At the end of the grazing period (frequently after early weaning), however, an increase of BCS can often be observed under German conditions. In the last eight weeks before calving, the body condition should be reduced or at least not increased. Rations with a higher amount of crude fiber can be used (rations with straw or late mowed grass silage). Fermentative digestion of fiber is slow and incomplete; that’s why the fermentative process in the rumen can be reduced over a long feeding time. Viewed in this context, feed intake of suckler cows (8 weeks before calving) in different rations and fermentation in the rumen should be checked by taking rumen fluid. Eight suckler cows (Charolais) were feeding a Total Mixed Ration (TMR) in the last eight weeks before calving and grass silage after calving. By the addition of straw (30 % [TMR1] vs. 60 % [TMR2] of dry matter) was varied the amount of crude fiber in the TMR (grass silage, straw, mineral) before calving. After calving of the cow's grass, silage [GS] was fed ad libitum, and the last measurement of rumen fluid took place on the pasture [PS]. Rumen fluid, plasma, body weight, and backfat thickness were collected. Rumen fluid pH was assessed using an electronic pH meter. Volatile fatty acids (VFA), sedimentation, methylene-blue and amount of infusorians were measured. From these 4 parameters, an “index of rumen fermentation” [IRF] in the rumen was formed. Fixed effects of treatment (TMR1, TMR2, GS and PS) and a number of lactations (3-7 lactations) were analyzed by ANOVA using SPSS Version 25.0 (significant by p ≤ 5 %). Rumen fluid pH was significant influenced by variants (TMR 1 by 6.6; TMR 2 by 6.9; GS by 6.6 and PS by 6.9) but was not affected by other effects. The IRF showed disturbed fermentation in the rumen by feeding the TMR 1+2 with a high amount of crude fiber (Score: > 10.0 points) and a very good environment for fermentation during grazing the pasture (Score: 6.9 points). Furthermore, significant differences were found for VFA, methylene blue and the number of infusorians. The use of rations with the high amount of crude fiber from weaning to calving may cause deviations from undisturbed fermentation in the rumen and adversely affect the utilization of the feed in the rumen.Keywords: suckler cow, feeding systems, crude fiber, digestibilty of organic matter
Procedia PDF Downloads 1464999 Association of Antibiotics Resistance with Efflux Pumps Genes among Multidrug-Resistant Klebsiella pneumonia Recovered from Hospital Waste Water Effluents in Eastern Cape, South Africa
Authors: Okafor Joan, Nwodo Uchechukwu
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Klebsiella pneumoniae (K. pneumoniae) is a significant pathogen responsible for opportunistic and nosocomial infection. One of the most significant antibiotic resistance mechanisms in K. pneumoniae isolates is efflux pumps. Our current study identified efflux genes (AcrAB, OqxAB, MacAB, and TolC) and regulatory genes (RamR and RarA) in multidrug-resistant (MDR) K. pneumoniae isolated from hospital effluents and investigated their relationship with antibiotic resistance. The sum of 145 K. pneumoniae isolates was established by PCR and screened for antibiotic susceptibility. PCR detected efflux pump genes, and their link with antibiotic resistance was statistically examined. However, 120 (83%) of the confirmed isolated were multidrug-resistant, with the largest percentage of resistance to ampicillin (88.3%) and the weakest rate of resistance to imipenem (5.5%). Resistance to the other antibiotics ranged from 11% to 76.6%. Molecular distribution tests show that AcrA, AcrB, MacA, oqxB oqxA, TolC, MacB were detected in 96.7%, 85%, 76.7%, 70.8%, 55.8%, 39.1%, and 29.1% respectively. However, 14.3% of the isolates harboured all seven genes screened. Efflux pump system AcrAB (83.2%) was the most commonly detected in K. pneumonia isolated across all the antibiotics class-tested. In addition, the frequencies of RamR and RarA were 46.2% and 31.4%, respectively. AcrAB and OqxAB efflux pump genes were significantly associated with fluoroquinolone, beta-lactam, carbapenem, and tetracycline resistance (p<0.05). The high rate of efflux genes in this study demonstrated that this resistance mechanism is the dominant way in K. pneumoniae isolates. Appropriate treatment must be used to reduce and tackle the burden of resistant Klebsiella pneumonia in hospital wastewater effluents.Keywords: Klebsiella pneumonia, efflux pumps, regulatory genes, multidrug-resistant, hospital, PCR
Procedia PDF Downloads 864998 Hole Characteristics of Percussion and Single Pulse Laser-Incised Radiata Pine and the Effects of Wood Anatomy on Laser-Incision
Authors: Subhasisa Nath, David Waugh, Graham Ormondroyd, Morwenna Spear, Andy Pitman, Paul Mason
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Wood is one of the most sustainable and environmentally favourable materials and is chemically treated in timber industries to maximise durability. To increase the chemical preservative uptake and retention by the wood, current limiting incision technologies are commonly used. This work reports the effects of single pulse CO2 laser-incision and frequency tripled Nd:YAG percussion laser-incision on the characteristics of laser-incised holes in the Radiata Pine. The laser-incision studies were based on changing laser wavelengths, energies and focal planes to conclude on an optimised combination for the laser-incision of Radiata Pine. The laser pulse duration had a dominant effect over laser power in controlling hole aspect ratio in CO2 laser-incision. A maximum depth of ~ 30 mm was measured with a laser power output of 170 W and a pulse duration of 80 ms. However, increased laser power led to increased carbonisation of holes. The carbonisation effect was reduced during laser-incision in the ultra-violet (UV) regime. Deposition of a foamy phase on the laser-incised hole wall was evident irrespective of laser radiation wavelength and energy. A maximum hole depth of ~20 mm was measured in the percussion laser-incision in the UV regime (355 nm) with a pulse energy of 320 mJ. The radial and tangential faces had a significant effect on laser-incision efficiency for all laser wavelengths. The laser-incised hole shapes and circularities were affected by the wood anatomy (earlywoods and latewoods in the structure). Subsequently, the mechanism of laser-incision is proposed by analysing the internal structure of laser-incised holes.Keywords: CO2 Laser, Nd: YAG laser, incision, drilling, wood, hole characteristics
Procedia PDF Downloads 2434997 The Measurement of the Multi-Period Efficiency of the Turkish Health Care Sector
Authors: Erhan Berk
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The purpose of this study is to examine the efficiency and productivity of the health care sector in Turkey based on four years of health care cross-sectional data. Efficiency measures are calculated by a nonparametric approach known as Data Envelopment Analysis (DEA). Productivity is measured by the Malmquist index. The research shows how DEA-based Malmquist productivity index can be operated to appraise the technology and productivity changes resulted in the Turkish hospitals which are located all across the country.Keywords: data envelopment analysis, efficiency, health care, Malmquist Index
Procedia PDF Downloads 3364996 Malaria Vector Situation in Tanjung Subdistrict, West Lombok Regency, West Nusa Tenggara Province, Indonesia
Authors: Subagyo Yotopranoto, Sri Wijayanti Sulistyawati, Sukmawati Basuki, Budi Armika, Yoes Prijatna Dachlan
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Malaria is a parasitic infectious disease that still remains a health problem in the world, including Indonesia. There is an outbreak happen at West Nusa Tenggara in 2007. A tourist spot in West Nusa Tenggara called West Lombok is mesoendemic area for malaria. Tanjung is the highest malaria morbidity subdistrict in West Lombok. Thus, the research conducted for the presence of a new species of malaria vectors, that are suspected of one factors which caused high morbidity of malaria in this region. The study was conducted in coastal and highland areas. We collected and identified Anopheles larvae from their breeding places. We also collected and identified Anopheles adult mosquitoes with outdoor cow net, indoor and outdoor human bait. In coastal area (Tembobor village), we found Anopheles vagus larvae from rivers as its breeding places. In highland area (Dasan Tengah village), we found An. subpictus from pool, lagoon, and river as its breeding places. In coastal area, with outdoor human bait, we collected An. vagus and An. subpictus adult mosquitoes. With indoor human bait, we collected An. subpictus adult mosquitoes. Whereas with outdoor cow net, we collected An. subpictus and An. maculatus, the first was more dominant. Furthermore, An subpictus strong suspected as malaria vector in coastal area. Anopheles subpictus was an anthropozoophylic mosquitoes, because it was found at indoor and outdoor places.Keywords: malaria, vector, Tanjung, West Nusa Tenggara
Procedia PDF Downloads 3664995 Antioxidant Activity and Microbiological Quality of Functional Bread Enriched with Morus Alba Leaf Extract during Storage
Authors: Joanna Kobus-Cisowska, Daria Szymanowska, Piotr Szulc, Oskar Szczepaniak, Marcin Dziedzinski, Szymon Byczkiewicz
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A wide range of food products is offered on the market. However, increasing consumer awareness of the impact of food on health causes a growing interest in enriched products. Cereal products are an important element of the daily diet of man. In the literature, no data was found on the impact of Morus alba preparations on the content of active ingredients and properties of wholemeal bread. Mulberry leaves (Morus alba L) are a rich source of bioactive compounds with multidirectional antioxidant activity, which means that they can be a component of new foods that prevent disease or support therapy and improve the patient's health. The aim of the study was to assess the impact of the addition of white mulberry leaf extract on the antioxidant activity of bread. It has been shown that bread can be a carrier of biologically active substances from mulberry leaves, because the addition of mulberry at a sensory acceptable level and meeting microbiological requirements significantly influenced the increase in the content of bioactive ingredients and the antioxidant activity of bread. The addition of mulberry leaf water extract to bread increased the level of flavonols and phenolic acids, in particular protocatechic, chlorogenic gallic and caffeic acid and isoquercetin and rutine, and also increased the antioxidant potential, which were microbiological stable during 5 days storage. It has been shown also that the addition of Morus alba preparations has a statistically significant effect on anti-radical activity. In addition, there were no differences in activity in DPPH · and ABTS · + tests between post-storage samples. This means that the compounds responsible for the anti-radical activity present in the bread were not inactivated during storage. It was found that the tested bread was characterized by high microbiological purity, which is indicated by the obtained results of analyzes performed for the titers of indicator microorganisms and the absence of pathogens. In the tested products from the moment of production throughout the entire storage period, no undesirable microflora was found, which proves their safety and guarantees microbiological stability during the storage period.Keywords: antioxidants, bread, extract, quality
Procedia PDF Downloads 1784994 Variation in Orbital Elements of Mars and Jupiter Due to the Sun Oblateness by Using Secular Theory
Authors: Avaneesh Vaishwar, Badam Singh Kushvah, Devi Prasad Mishra
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We studied the variation in orbital elements of Mars and Jupiter for a time span of 200 thousand years by using secular theory. Here we took Sun oblateness into account and considered the first two zonal gravity constants (J2 and J4) for showing the effect of Sun oblateness on the orbital elements of Mars and Jupiter. We found that in both cases (with and without Sun oblateness) the variation in orbital elements of Mars and Jupiter is periodic moreover in case of the Sun oblateness, the period of variation in orbital elements is decreasing for both the planets.Keywords: lagrange's planetary equation, orbital elements, planetary system, secular theory
Procedia PDF Downloads 2294993 Assessing the Actual Status and Farmer’s Attitude towards Agroforestry in Chiniot, Pakistan
Authors: M. F. Nawaz, S. Gul, T. H. Farooq, M. T. Siddiqui, M. Asif, I. Ahmad, N. K. Niazi
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In Pakistan, major demands of fuel wood and timber wood are fulfilled by agroforestry. However, the information regarding economic significance of agroforestry and its productivity in Pakistan is still insufficient and unreliable. Survey of field conditions to examine the agroforestry status at local level helps us to know the future trends and to formulate the policies for sustainable wood supply. The objectives of this research were to examine the actual status and potential of agroforestry and to point out the barriers that are faced by farmers in the adoption of agroforestry. Research was carried out in Chiniot district, Pakistan because it is the famous city for furniture industry that is largely dependent on farm trees. A detailed survey of district Chiniot was carried out from 150 randomly selected farmer respondents using multi-objective oriented and pre-tested questionnaire. It was found that linear tree planting method was more adopted (45%) as compared to linear + interplanting (42%) and/or compact planting (12.6%). Chi-square values at P-value <0.5 showed that age (11.35) and education (17.09) were two more important factors in the quick adoption of agroforestry as compared to land holdings (P-value of 0.7). The major reason of agroforestry adoption was to obtain income, fodder and fuelwood. The most dominant species in farmlands was shisham (Dalbergia sissoo) but since last five years, mostly farmers were growing Sufeida (Eucalyptus camaldulensis), kikar (Acacia nilotica) and popular (Populus deltoides) on their fields due to “Shisham die-back” problem. It was found that agro-forestry can be increased by providing good quality planting material to farmers and improving wood markets.Keywords: agroforestry, trees, services, agriculture, farmers
Procedia PDF Downloads 4514992 Driven Force of Integrated Reporting in Thailand
Authors: Nuttha Kirdsinsap, Watchaneeporn Setthasakko
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This paper aims to gain opinions and perspectives of Certified Public Accountants (CPA) in Thailand regarding the driven force of Integrated Reporting. It employs in-depth interviews with CPA from different big 4 audits firms in Thailand, including PWC, Ernst and Young, Deloitte, and KPMG. It is found that the driven force of Integrated Reporting made CPA in Thailand awaken to the big change that is coming in the future, and it is said to be another big learning and integrating period between certified public accountants and other professionals (for example, engineers, environmentalists and lawyers), which, certified public accountants in Thailand will have to push themselves so hard to catch up.Keywords: integrated reporting, learning, knowledge, certified public accountants, Thailand
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