Search results for: annual report
3178 Korean Men’s Interest in Gonzo Pornography and Use of Condoms
Authors: Chyng Sun
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This brief report examines correlations between Korean men’s interest in gonzo pornography, perceptions of pornography’s functional value, and use of condoms. The report found that, neither a higher interest in gonzo or the perception that pornography is a source of sexual information was directly related to condom utilization. However, interest in gonzo pornography interacted with pornography perceptions to predict condomless sex. The findings suggest that Korean men who 1) had higher interest in viewing gonzo pornography, and 2) had a tendency to view pornography as a source of sexual information, are more likely to have sex without condoms. That is, when viewers consider pornography to be a form of sexual education, they are more likely to use the learned pornographic script to inform their sexual behavior.Keywords: Korean, male, pornography, sexuality
Procedia PDF Downloads 1543177 Cross-Sectional Association between Socio-Demographic Factors and Paid Blood Donation in Half Million Chinese Population
Authors: Jiashu Shen, Guoting Zhang, Zhicheng Wang, Yu Wang, Yun Liang, Siyu Zou, Fan Yang, Kun Tang
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Objectives: This study aims to enhance the understanding of paid blood donors’ characteristics in Chinese population and devise strategies to protect these paid donors. Background: Paid blood donation was the predominant mode of blood donation in China from the 1970s to 1998 and caused several health and social problems including largely increased the risk of infectious diseases with nonstandard operation in unhygienic conditions. Methods: This study utilized the cross-sectional data from the China Kadoorie Biobank with about 0.5 million people from 10 regions of China from 2004 to 2008. Multivariable logistic regression was performed to examine the associations between socio-demographic factors and paid blood donation. Furthermore, a stratified analysis was applied in education level and annual household income by rural and urban areas. Results: The prevalence of paid blood donation was 0.50% in China and males were more likely to donate blood than females (Adjusted odds ratio (AOR) =0.81, 95%Confident Intervals (CI): 0.75-0.88). Urban people had much lower odds than rural people (AOR =0.24, 95%CI: 0.21-0.27). People with a high annual household income had lower odds of paid blood donation compared with that of people with low income (AOR=0.37, 95%CI: 0.31-0.44). Compared with people who didn’t receive school education, people in a higher level of education had increased odds of paid blood donation (AOR=2.31, 95%CI: 1.94-2.74). Conclusion: Paid blood donors in China were associated with those who were males, living in rural areas, with low annual household income and educational background.Keywords: China Kadoorie Biobank, Chinese population, paid blood donation, socio-demographic factors
Procedia PDF Downloads 1523176 KPI and Tool for the Evaluation of Competency in Warehouse Management for Furniture Business
Authors: Kritchakhris Na-Wattanaprasert
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The objective of this research is to design and develop a prototype of a key performance indicator system this is suitable for warehouse management in a case study and use requirement. In this study, we design a prototype of key performance indicator system (KPI) for warehouse case study of furniture business by methodology in step of identify scope of the research and study related papers, gather necessary data and users requirement, develop key performance indicator base on balance scorecard, design pro and database for key performance indicator, coding the program and set relationship of database and finally testing and debugging each module. This study use Balance Scorecard (BSC) for selecting and grouping key performance indicator. The system developed by using Microsoft SQL Server 2010 is used to create the system database. In regard to visual-programming language, Microsoft Visual C# 2010 is chosen as the graphic user interface development tool. This system consists of six main menus: menu login, menu main data, menu financial perspective, menu customer perspective, menu internal, and menu learning and growth perspective. Each menu consists of key performance indicator form. Each form contains a data import section, a data input section, a data searches – edit section, and a report section. The system generates outputs in 5 main reports, the KPI detail reports, KPI summary report, KPI graph report, benchmarking summary report and benchmarking graph report. The user will select the condition of the report and period time. As the system has been developed and tested, discovers that it is one of the ways to judging the extent to warehouse objectives had been achieved. Moreover, it encourages the warehouse functional proceed with more efficiency. In order to be useful propose for other industries, can adjust this system appropriately. To increase the usefulness of the key performance indicator system, the recommendations for further development are as follows: -The warehouse should review the target value and set the better suitable target periodically under the situation fluctuated in the future. -The warehouse should review the key performance indicators and set the better suitable key performance indicators periodically under the situation fluctuated in the future for increasing competitiveness and take advantage of new opportunities.Keywords: key performance indicator, warehouse management, warehouse operation, logistics management
Procedia PDF Downloads 4313175 International Financial Reporting Standard Adoption and Value Relevance of Earnings in Listed Consumer Goods Companies in Nigerian
Authors: Muktar Haruna
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This research work examines the International Financial Reporting Standard (IFRS) adoption and value relevance of earnings of listed consumer goods companies in the Nigerian. The population of the study comprises 22 listed consumer goods companies, out of which 15 were selected as sample size of the study. The scope of the study is a 12-year period covering from 2006 to 2018. Secondary data from the annual report of sampled companies were used, which consists of earnings per share (EPS), the book value of equity per share (BVE) as independent variables; firm size (FSZ) as a control variable, and market share price of sampled companies from Nigerian stock exchange as dependent variable. Multiple regressions were used to analyze the data. The results of the study showed that IFRS did not improve the value relevance of earnings after the adoption, which translates to a decrease in value relevance of accounting numbers in the post-adoption period. The major recommendation is that the Nigerian Reporting Council should ensure full compliance to all provisions of IFRS and provide uniformity in the presentation of non-current assets in the statement of financial position, where some present only net current assets leaving individual figures for current assets and liabilities invisible.Keywords: IFRS, adoption, value relevance, earning per share, book value of equity per share
Procedia PDF Downloads 1483174 Linking Temporal Changes of Climate Factors with Staple Cereal Yields in Southern Burkina Faso
Authors: Pius Borona, Cheikh Mbow, Issa Ouedraogo
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In the Sahel, climate variability has been associated with a complex web of direct and indirect impacts. This natural phenomenon has been an impediment to agro-pastoral communities who experience uncertainty while involving in farming activities which is also their key source of livelihood. In this scenario, the role of climate variability in influencing the performance, quantity and quality of staple cereals yields, vital for food and nutrition security has been a topic of importance. This response of crops and subsequent yield variability is also a subject of immense debate due to the complexity of crop development at different stages. This complexity is further compounded by influence of slowly changing non-climatic factors. With these challenges in mind, the present paper initially explores the occurrence of climate variability at an inter annual and inter decadal level in South Burkina Faso. This is evidenced by variation of the total annual rainfall and the number of rainy days among other climatic descriptors. Further, it is shown how district-scale cereal yields in the study area including maize, sorghum and millet casually associate variably to the inter-annual variation of selected climate variables. Statistical models show that the three cereals widely depict sensitivity to the length of the growing period and total dry days in the growing season. Maize yields on the other hand relate strongly to the rainfall amount variation (R2=51.8%) showing high moisture dependence during critical growth stages. Our conclusions emphasize on adoption of efficient water utilization platforms especially those that have evidently increased yields and strengthening of forecasts dissemination.Keywords: climate variability, cereal yields, seasonality, rain fed farming, Burkina Faso, rainfall
Procedia PDF Downloads 2023173 Hydraulic Resources Management under Imperfect Competition with Thermal Plants in the Wholesale Electricity Market
Authors: Abdessalem Abbassi, Ahlem Dakhlaoui, Lota D. Tamini
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In this paper, we analyze infinite discrete-time games between hydraulic and thermal power operators in the wholesale electricity market under Cournot competition. We consider a deregulated electrical industry where certain demand is satisfied by hydraulic and thermal technologies. The hydraulic operator decides the production in each season of each period that maximizes the sum of expected profits from power generation with respect to the stochastic dynamic constraint on the water stored in the dam, the environmental constraint and the non-negative output constraint. In contrast, the thermal plant is operated with quadratic cost function, with respect to the capacity production constraint and the non-negativity output constraint. We show that under imperfect competition, the hydraulic operator has a strategic storage of water in the peak season. Then, we quantify the strategic inter-annual and intra-annual water transfer and compare the numerical results. Finally, we show that the thermal operator can restrict the hydraulic output without compensation.Keywords: asymmetric risk aversion, electricity wholesale market, hydropower dams, imperfect competition
Procedia PDF Downloads 3593172 Comparison of Selected Behavioural Patterns of German Shepherd Puppies in Open-Field Test by Practical Assessment Report
Authors: Igor Miňo, Lenka Lešková
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Over the past 80 years, open-field method has evolved as a commonly used tool for the analysis of animal behaviour. The study was carried out using 50 kennel-reared purebred puppies of the German Shepherd dog breed. All dogs were tested in 5th, 7th, and 9th week of age. For the purpose of behavioural analysis, an open-field evaluation report was designed prior to testing to ensure the most convenient, rapid, and suitable way to assess selected behavioural patterns in field conditions. Onset of vocalisation, intensity of vocalisation, level of physical activity, response to sound, and overall behaviour was monitored in the study. Correlations between measures of height, weight and chest circumference, and behavioural characteristics in the 5th, 7th, and 9th week of age were not statistically significant. Onset of vocalisation, intensity of vocalisation, level of physical activity and response to sound differed on statistically significant level between 5th, 7th, and 9th week of age. Results suggest that our practical assessment report may be used as an applicable method to evaluate the suitability of service dog puppies for future working roles.Keywords: dog, behaviour, open-field, testing
Procedia PDF Downloads 2183171 The Relationship between Organizations' Acquired Skills, Knowledge, Abilities and Shareholders (SKAS) Wealth Maximization: The Mediating Role of Training Investment
Authors: Gabriel Dwomoh, Williams Kwasi Boachie, Kofi Kwarteng
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The study looked at the relationship between organizations’ acquired knowledge, skills, abilities, and shareholders wealth with training playing the mediating role. The sample of the study consisted of organizations that spent 10% or more of its annual budget on training and those whose training budget is less than 10% of the organization’s annual budget. A total of 620 questionnaires were distributed to employees working in various organizations out of which 580 representing 93.5% were retrieved. The respondents that constitute the sample were drawn using convenience sampling. The researchers used regression models for their analyses with the help of SPSS 16.0. Analyzing multiple models, it was discovered that organizations training investment plays a considerable indirect and direct effect with partial mediation between organizations acquired skills, knowledge, abilities, and shareholders wealth. Shareholders should allow their agents to invest part of their holdings to develop the human capital of the organization but this should be done with caution since shareholders returns do not depend much on how much organizations spend in developing its human resource capital.Keywords: skills, knowledge, abilities, shareholders wealth, training investment
Procedia PDF Downloads 2403170 Information Technology and Occupational Safety and Health
Authors: Muhammad Afiq Anaqi Bin Baharudin, Muhammad Izamuddin Bin Mohd Nasir, Syarifuddin Bin Sujuanda, Muhammad Syahmi Rusyaidi Bin Sham Suddin, Danish Hakimi Bin Kamaruzaman, Muhammad Haqimi Nazim Bin Hasmanizam, Mohammad Akmal Zakwan Bin Amran, Muhammad Alparizi Bin Latif
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By improving efficiency and production, information technology (IT) has transformed working environments, but it has also created new threats to occupational safety and health (OSH). This study evaluates the literature that has already been written on the subject of IT and OSH, identifies major findings and discussion points, and highlights gaps in the material that call for additional research. The study's findings, which look at how IT affects OSH in a sizable multinational organization, are also presented in the report. According to the report, IT poses a number of OSH problems, such as ergonomic dangers, eye strain, dangers related to cybersecurity, and psychological hazards. The report suggests using tactics like providing comfortable workstations, encouraging a healthy balance between work and life, and putting strong cybersecurity safeguards in place to reduce these dangers. The implications of these findings for OSH and IT are discussed in the paper's conclusion, and it emphasizes the need for more study and action to address these dangers and promote healthy and secure working environments in the age of digitization.Keywords: information technology, occupational safety and health (OSH), ergonomic, hazards, workplace.
Procedia PDF Downloads 1283169 A Study of Indoor Radon, Thoron, Their Progeny Concentration Levels and Inhalation Dose in Dwellings of Different Districts of Punjab State, India
Authors: Komal Saini, B. K. Sahoo, B.S. Bajwa
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In the present study, indoor radon and thoron concentrations have been estimated using newly developed twin cup based pin hole dosimeter with single entry face in some areas of Punjab state, India. The equilibrium equivalent concentration (EEC) of radon and thoron has also been estimated directly by using progeny sensors, fabricated by BARC, India. Observed radon and thoron concentrations varied from 38.7±5.79 to 98.7±13.11 Bq/m3 and 25.38±6.56 to 126.56±14.23 Bq/m3 with an average value of 61.59±8.11 & 70.89±9.52 Bq/m3 respectively. Average equilibrium equivalent concentration of radon and thoron was 27.98±4.66 & 2.24±0.61 Bq/m3. Calculated equilibrium factor for radon and thoron was 0.467 and 0.034 in the present study. Annual inhalation dose calculated from the present observed concentrations, varied from 1.80 to 3.60 mSv/year with an average value of 2.52 mSv/year, which is well within reference level. It has been observed from the present study that thoron is a significant contributor to the inhalation dose which is about 25% of the total inhalation dose.Keywords: radon, thoron, pin hole cup dosimeter, DTPS/DRPS, annual inhalation dose
Procedia PDF Downloads 2483168 Long Term Variability of Temperature in Armenia in the Context of Climate Change
Authors: Hrachuhi Galstyan, Lucian Sfîcă, Pavel Ichim
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The purpose of this study is to analyze the temporal and spatial variability of thermal conditions in the Republic of Armenia. The paper describes annual fluctuations in air temperature. Research has been focused on case study region of Armenia and surrounding areas, where long–term measurements and observations of weather conditions have been performed within the National Meteorological Service of Armenia and its surrounding areas. The study contains yearly air temperature data recorded between 1961-2012. Mann-Kendal test and the autocorrelation function were applied to detect the change trend of annual mean temperature, as well as other parametric and non-parametric tests searching to find the presence of some breaks in the long term evolution of temperature. The analysis of all records reveals a tendency mostly towards warmer years, with increased temperatures especially in valleys and inner basins. The maximum temperature increase is up to 1,5 °C. Negative results have not been observed in Armenia. The patterns of temperature change have been observed since the 1990’s over much of the Armenian territory. The climate in Armenia was influenced by global change in the last 2 decades, as results from the methods employed within the study.Keywords: air temperature, long-term variability, trend, climate change
Procedia PDF Downloads 2983167 Bullous Pyoderma Gangrenosum in a Patient with Anti-Phospholipid Syndrome: A Case Report and Literature Review
Authors: Yousef Alwashahi, Ahmed Almoqbali, Mayar Albahrani, Asma Alajmi
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We report a rare case of a 49-year-old Omani woman who is a known case of primary anti-phospholipid syndrome, glucose-6-phosphate dehydrogenase deficiency, and iron deficiency anaemia. During cannulation, she was found to develop bulla that progressed to ulcerations. With chronicity and recurrent abscess formation that usually increase after surgical intervention, a pathergy phenomenon was postulated. High suspicion of pyoderma gangrenosum was considered. Fortunately, the rapid progression of the disease was slowed down with corticosteroids, cyclosporin, and biological agents.Keywords: anti-phospholipid syndrome, pyoderma gangrenosum, bullous pyoderma gangrenosum, pathergy, pathergy phenomenon
Procedia PDF Downloads 913166 The Comparative Analysis of International Financial Reporting Standart Adoption through Earnings Response Coefficient and Conservatism Principle: Case Study in Jakarta Islamic Index 2010 – 2014
Authors: Dwi Wijiastutik, Tarjo, Yuni Rimawati
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The purpose of this empirical study is to analyse how to the market reaction and the conservative degree changes on the adoption of International Financial Reporting Standart (IFRS) through Jakarta Islamic Index. The study also has given others additional analysis on the profitability, capital structure and size company toward IFRS adoption. The data collection methods used in this study reveals as secondary data and deep analysis to the company’s annual report and daily price stock at yahoo finance. We analyse 40 companies listed on Jakarta Islamic Index from 2010 to 2014. The result of the study concluded that IFRS has given a different on the depth analysis to the two of variance analysis: Moderated Regression Analysis and Wilcoxon Signed Rank to test developed hypotheses. Our result on the regression analysis shows that market response and conservatism principle is not significantly after IFRS Adoption in Jakarta Islamic Index. Furthermore, in addition, analysis on profitability, capital structure, and company size show that significantly after IFRS adoption. The findings of our study help investor by showing the impact of IFRS for making decided investment.Keywords: IFRS, earnings response coefficient, conservatism principle
Procedia PDF Downloads 2733165 Board Composition and Performance of Listed Deposit Money Banks in Nigeria
Authors: Mary David, Denis Basila
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This study assessed the Impact of Board Composition on the Performance of Listed Deposit Money Banks in Nigeria. A sample of ten (10) deposit money banks formed the sample of this study. Board size, gender diversity, and board independence were used as the independent variables, and firm size as a control variable, whiles the bank performance was proxy with Tobin’s Q (TQ) as the dependent variable. Secondary data was collected from secondary source through the annual report and account of the banks and was analyzed through the support of STATA 14 versions. Descriptive statistics, correlation matrix, and OLS multiple regression model were adopted for the study. Breusch and pagan lagrangian multiplier test for random effect was conducted. The findings of the study reveal that board size has positive and significant impact on Tobin’s Q, gender diversity has positive and significant impact on Tobin’s Q, while board independent had a negative and nonsignificant influence on the Tobin’s Q, Similarly, firm size was found to have a negative and nonsignificant impact on Tobin’s Q of the study banks. This study recommended that policy makers, stakeholders, and corporate managers of deposit money banks of Nigeria and related industries are encouraged to adopt board sizes and gender diversity that impact positively on bank performance.Keywords: board composition, performance, deposit money banks, nigeria
Procedia PDF Downloads 733164 Corporate Cautionary Statement: A Genre of Professional Communication
Authors: Chie Urawa
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Cautionary statements or disclaimers in corporate annual reports need to be carefully designed because clear cautionary statements may protect a company in the case of legal disputes and may undermine positive impressions. This study compares the language of cautionary statements using two corpora, Sony’s cautionary statement corpus (S-corpus) and Panasonic’s cautionary statement corpus (P-corpus), illustrating the differences and similarities in relation to the use of meaningful cautionary statements and critically analyzing why practitioners use the way. The findings describe the distinct differences between the two companies in the presentation of the risk factors and the way how they make the statements. The word ability is used more for legal protection in S-corpus whereas the word possibility is used more to convey a better impression in P-corpus. The main similarities are identified in the use of lexical words and pronouns, and almost the same wordings for eight years. The findings show how they make the statements unique to the company in the presentation of risk factors, and the characteristics of specific genre of professional communication. Important implications of this study are that more comprehensive approach can be applied in other contexts, and be used by companies to reflect upon their cautionary statements.Keywords: cautionary statements, corporate annual reports, corpus, risk factors
Procedia PDF Downloads 1713163 A Drawing Software for Designers: AutoCAD
Authors: Mayar Almasri, Rosa Helmi, Rayana Enany
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This report describes the features of AutoCAD software released by Adobe. It explains how the program makes it easier for engineers and designers and reduces their time and effort spent using AutoCAD. Moreover, it highlights how AutoCAD works, how some of the commands used in it, such as Shortcut, make it easy to use, and features that make it accurate in measurements. The results of the report show that most users of this program are designers and engineers, but few people know about it and find it easy to use. They prefer to use it because it is easy to use, and the shortcut commands shorten a lot of time for them. The feature got a high rate and some suggestions for improving AutoCAD in Aperture, but it was a small percentage, and the highest percentage was that they didn't need to improve the program, and it was good.Keywords: artificial intelligence, design, planning, commands, autodesk, dimensions
Procedia PDF Downloads 1313162 Microbial and Meiofaunal Dynamics in the Intertidal Sediments of the Northern Red Sea
Authors: Hamed A. El-Serehy, Khaled A. Al-Rasheid, Fahad A Al-Misned
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The meiofaunal population fluctuation, microbial dynamic and the composition of the sedimentary organic matter were investigated seasonally in the Egyptian shores along the northern part of Red Sea. Total meiofaunal population densities were extremely low with an annual average of 109 ±26 ind./10 cm2 and largely dominated by nematodes (on annual average from 52% to 94% of total meiofaunal density). The benthic microbial population densities ranged from 0.26±0.02 x 108 to 102.67±18.62 x 108/g dry sediment. Total sedimentary organic matter concentrations varied between 5.8 and 11.6 mg/g and the organic carbon, which was measured as summation of the carbohydrates, proteins and lipids, accounted for only a small fraction of being 32 % of the total organic matter. Chlorophyll a attained very low values and fluctuated between 2 and 11 µg/g. The very low chlorophyll a concentration in the Egyptian coasts along the Red Sea can suggest that the sedimentary organic matter along the Egyptian coasts is dominated by organic detrital and heterotrophic bacteria on one hand, and do not promote carbon transfer towards the higher trophic level on the other hand. However, the present study indicates that the existing of well diversified meiofaunal group, with a total of ten meiofaunal taxa, can serve as food for higher trophic levels in the Red Sea marine ecosystem.Keywords: bacteria, meiofauna, intertidal sediments, Red Sea
Procedia PDF Downloads 4243161 Analysis of Weather Variability Impact on Yields of Some Crops in Southwest, Nigeria
Authors: Olumuyiwa Idowu Ojo, Oluwatobi Peter Olowo
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The study developed a Geographical Information Systems (GIS) database and mapped inter-annual changes in crop yields of cassava, cowpea, maize, rice, melon and yam as a response to inter-annual rainfall and temperature variability in Southwest, Nigeria. The aim of this project is to study the comparative analysis of the weather variability impact of six crops yield (Rice, melon, yam, cassava, Maize and cowpea) in South Western States of Nigeria (Oyo, Osun, Ekiti, Ondo, Ogun and Lagos) from 1991 – 2007. The data was imported and analysed in the Arch GIS 9 – 3 software environment. The various parameters (temperature, rainfall, crop yields) were interpolated using the kriging method. The results generated through interpolation were clipped to the study area. Geographically weighted regression was chosen from the spatial statistics toolbox in Arch GIS 9.3 software to analyse and predict the relationship between temperature, rainfall and the different crops (Cowpea, maize, rice, melon, yam, and cassava).Keywords: GIS, crop yields, comparative analysis, temperature, rainfall, weather variability
Procedia PDF Downloads 3263160 Assessment of Environmental Implications of Rapid Population Growth on Land Use Dynamics: A Case Study of Eleme Local Government Area, Rivers State, Nigeria
Authors: Moses Obenade, Henry U. Okeke, Francis I. Okpiliya, Eugene J. Aniah
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Population growth in Eleme has been rapid over the past 75 years with its attendant pressure on the natural resources of the area. Between 1937 and 2006 the population of Eleme grew from 2,528 to 190,194 and is projected to be above 265,707 in 2016 based on an annual growth rate of 3.4%. Using the combined technologies of Geographic Information Systems (GIS), remote sensing (RS) and Demography techniques as its methodology, this paper examines the environmental implications of rapid population growth on land use dynamics in Eleme between 1986 and 2015. The study reveals that between 1986 and 2006, Built-up area and Farmland increased by 72.67 and 12.77% respectively, while light and thick vegetation recorded a decrease of -6.92 and -61.64% respectively. Water body remains fairly constant with minimal changes. Also, between 2006 and 2015 covering a period of 9 years, Built-up area further increased by 53% with an annual growth rate of 2.32 km2 gaining more land area on the detriment of other land uses. Built-up area has an annual growth rate of 2.32km2 and is expected to increase from 18.67km2 in 2006 to 41.87km2 in 2016.The observed Land used/Land cover dynamics is derived by the demographic characteristics of the Study area. Eleme has a total area of 138km2 out of which the Federal Government of Nigeria compulsorily acquired an estimated area of 59.34km2 for industrial purposes excluding acquisitions by the Rivers State Government. It is evident from the findings of this study that the carrying capacity of Eleme ecosystem is under threat due to the current population growth and land consumption rates. Therefore, measures such as use of appropriate technologies in farming techniques, waste management; investment in family planning and female empowerment, maternal health and education, afforestation programs; and amendment of Land Use Act of 1978 are recommended.Keywords: population growth, Eleme, land use, GIS and remote sensing
Procedia PDF Downloads 3803159 The Voluntary Audit of Semi-Annual Consolidated Financial Statements Decision and Accounting Conservatism
Authors: Shuofen Hsu, Ya-Yi Chao, Chao-Wei Li
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This paper investigates the relationship between voluntary audit (hereafter, VA) of semi-annual consolidated financial statements decision and accounting conservatism. In general, there are four kinds of auditors' assurance services, which include audit, review, agreed-upon procedure and compliance engagements base on degree of assurance. The VA work by auditors may not only have the higher audit quality but an important signal of more reliable information than the review work. In Taiwan, The listed companies must prepare the semi-annual consolidated financial statements and with auditors' review before 2012, but some of the listed companies choose the assurance work from review to audit voluntarily. Due to the adoption of International Financial Reporting Standards, the listed companies were required to prepare the second quarterly consolidated financial statements which should be reviewed by auditors since 2013. This rule will change some of the assurance work from audit to review by auditors, and the information asymmetry maybe increased. To control the selection bias, we use two-stage model to test the relationship between VA decision and accounting conservatism. Our empirical results indicate that the VA decision and accounting conservatism have a significant positive relationship in firms with family-controlled. That is, firms with family-controlled are more likely to do VA and to prepare more conservative consolidated financial statements to reduce the information asymmetry, meaning that there is a complementary effect between VA and accounting conservatism for firms with more information asymmetry. But on the contrary, we find that the VA decision and accounting conservatism have a significant negative relationship in firms with professional managers-controlled, meaning that there is a substitution effect between VA and accounting conservatism for firms with less information asymmetry. Finally, the accounting conservatism of consolidated financial statements decrease after the adoption of IFRSs (International Financial Reporting Standards) in Taiwan. It means that the disclosure and transparency of consolidated financial statements had be improved.Keywords: voluntary audit, accounting conservatism, audit quality, information asymmetry
Procedia PDF Downloads 2263158 Cellular Degradation Activity is Activated by Ambient Temperature Reduction in an Annual Fish (Nothobranchius rachovii)
Authors: Cheng-Yen Lu, Chin-Yuan Hsu
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Ambient temperature reduction (ATR) can extend the lifespan of an annual fish (Nothobranchius rachovii), but the underlying mechanism is unknown. In this study, the expression, concentration, and activity of cellular-degraded molecules were evaluated in the muscle of N. rachovii reared under high (30 °C), moderate (25 °C), and low (20 °C) ambient temperatures by biochemical techniques. The results showed that (i) the activity of the 20S proteasome, the expression of microtubule-associated protein 1 light chain 3-II (LC3-II), the expression of lysosome-associated membrane protein type 2a (Lamp 2a), and lysosome activity increased with ATR; (ii) the expression of the 70 kD heat shock cognate protein (Hsc 70) decreased with ATR; (iii) the expression of the 20S proteasome, the expression of lysosome-associated membrane protein type 1 (Lamp 1), the expression of molecular target of rapamycin (mTOR), the expression of phosphorylated mTOR (p-mTOR), and the p-mTOR/mTOR ratio did not change with ATR. These findings indicated that ATR activated the activity of proteasome, macroautophagy, and chaperone-mediated autophagy. Taken together these data reveal that ATR likely activates cellular degradation activity to extend the lifespan of N. rachovii.Keywords: ambient temperature reduction, autophagy, degradation activity, lifespan, proteasome
Procedia PDF Downloads 4593157 An Unusual Case of Extensive, Unilateral, Idiopathic Dental Resorption
Authors: Ceri McIntosh
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A 25-year-old male was referred to the Maxillofacial department by his general dental practitioner with a complaint of mobile teeth. Medically he was well though he took mirtazapine for anxiety. He was found to have had previous extractions of the lower right second premolar and first molar, with grade 2 mobility of the upper right first and second molars and lower right lateral incisor. Radiographically there was significant external root resorption of these teeth, which were subsequently extracted. Over the next 18 months, the resorption continued around multiple teeth on the right side, and when the mobile teeth were removed, they showed no remaining root, including loss of coronal dentine, leaving only an enamel shell. No cause has been identified either histologically or in the patient’s blood work. A review of relevant literature will be included in this case report.Keywords: case report, idiopathic resorption, idiopathic root resorption, external resorption
Procedia PDF Downloads 793156 A Saudi Woman with Tokophobia: A Case Report
Authors: Wid Kattan, Rahaf Albarraq
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Background: Tokophobia is a pathological fear of pregnancy that can lead to the avoidance of childbirth. It is classified as primary or secondary. This report describes a patient with tokophobia, as well as her presentation, risk factors, comorbidities, and treatment. Case Presentation: A 43-year-old Saudi woman experienced tokophobia upon becoming pregnant for the fifth time. She was assessed in two clinical interviews by a consultant psychiatrist specializing in women’s mental health. In addition, she completed several questionnaires for assessment of different aspects of her mental health: overall depression, perinatal depression, generalized anxiety, maternal functioning, and fear of childbirth (FOC). Several risk factors and comorbidities that may have contributed to the development of tokophobia in this patient were discussed, including traumatic experiences in previous deliveries, the unplanned nature of the pregnancy, perinatal depression, and pronounced symptoms of anxiety. A collaborative decision to perform a C-section was made, in line with obstetric guidelines and good mental health practice. Full symptomatic recovery was achieved immediately after delivery. Conclusions: We hope to increase clinical awareness of the assessment and management of tokophobia, which is a relatively new concept and, as yet, understudied.Keywords: tokophobia, fear of childbirth, mental health, anxiety, case report, depression, fear of delivery, psychiatry, cesarean section, perinatal depression
Procedia PDF Downloads 1433155 School and Family Impairment Associated with Childhood Anxiety Disorders: Examining Differences in Parent and Child Report
Authors: Melissa K. Hord, Stephen P. Whiteside
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Impairment in functioning is a requirement for diagnosing psychopathology, identifying individuals in need of treatment, and documenting improvement with treatment. Further, identifying different types of functional impairment can guide educators and treatment providers. However, most assessment tools focus on symptom severity and few measures assess impairment associated with childhood anxiety disorders. The child- and parent-report versions of the Child Sheehan Disability Scale (CSDS) are measures that may provide useful information regarding impairment. The purpose of the present study is to examine whether children diagnosed with different anxiety disorders have greater impairment in school or home functioning based on self or parent report. The sample consisted of 844 children ages 5 to 19 years of age (mean 13.43, 61% female, 90.9% Caucasian), including 281 children diagnosed with obsessive compulsive disorder (OCD), 200 with generalized anxiety disorder (GAD), 176 with social phobia, 83 with separation anxiety, 61 with anxiety not otherwise specified (NOS), 30 with panic disorder, and 13 with panic with agoraphobia. To assess whether children and parents reported greater impairment in school or home functioning, a multivariate analysis of variance was conducted. (The assumptions of independence and homogeneity of variance were checked and met). A significant difference was found, Pillai's trace = .143, F (4, 28) = 4.19, p < .001, partial eta squared = .04. Post hoc comparisons using the Tukey HSD test indicated that children report significantly greater impairment in school with panic disorder (M=5.18, SD=3.28), social phobia (M=4.95, SD=3.20), and OCD (M=4.62, SD=3.32) compared to other diagnoses; whereas parents endorse significantly greater school impairment when their child has a social phobia (M=5.70, SD=3.39) diagnosis. Interestingly, both children and parents reported greater impairment in family functioning for an OCD (child report M=5.37, SD=3.20; parent report M=5.59, SD=3.38) diagnosis compared to other anxiety diagnoses. (Additional findings for the anxiety disorders associated with less impairment will also be presented). The results of the current study have important implications for educators and treatment providers who are working with anxious children. First, understanding that differences exist in how children and parents view impairment related to childhood anxiety can help those working with these families to be more sensitive during interactions. Second, evidence suggests that difficulties in one environment do not necessarily translate to another environment, thus caregivers may benefit from careful explanation of observations obtained by educators. Third, results support the use of the CSDS measure by treatment providers to identify impairment across environments in order to more effectively target interventions.Keywords: anxiety, childhood, impairment, school functioning
Procedia PDF Downloads 2783154 Islamic Corporate Social Responsibility Disclosure and Financial Performance on Islamic Banking in Indonesia
Authors: Yasmin Umar Assegaf, Falikhatun, Salamah Wahyuni
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This study aims to provide empirical evidence about the influence of Islamic Corporate Social Responsibility Disclosures of the financial performance of Islamic banking with the characteristics of the company, as a control variable in Islamic banking in Indonesia. ICSR disclosures are an independent variable, while the Financial Performance is the dependent variable (proxied by Return on Assets (ROA), Return on Equity (ROE), Income Expense Ratio (IER), and Non-net Interest Margin (NIM). The control variables used are firm size, firm age and the type of audit. The population of the study was all Islamic Banks (BUS) operate in Indonesia. The research sample is Islamic Commercial Bank which has existed in Indonesia since 2002 and publishes financial statements between the years of 2007-2011. The sample of the study were include 31 Annual Report published. The results of this study concluded that there are significant influences between the ICSR Disclosures and financial performance. The disclosure is partially effect on ROA, IER and NIM, whereas there is no influence on ROE. Further result shows that all control variables (Firm Size, Age, and Type of Audit Companies) does not have any influence on ICSR Disclosures in Indonesia. This research gives a suggestion for further research to compare these ICSR disclosures in Indonesia with ICSR disclosures in other countries that have Islamic banking, by using other measure variables of financial performance, to get more comprehensive model and real picture.Keywords: ROA, ROE, IER, NIM, company size, age of the company, audit type, Islamic banking
Procedia PDF Downloads 3493153 Carbon Emission Reduction by Compact City Construction in Toyama, Japan
Authors: Benyan Jiang, Dawei Xia, Yong Li
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Compact city construction is considered as an effective measure to reduce carbon emission in city lives. Toyama City started its compact city strategy in 2000 and was selected as a Japanese Environmental Model City in 2008 for its achievement. This paper takes Toyama as a study case, aiming to find how city polices affected people’s life styles and reduced carbon emission. The main materials used in this study are first-hand documents, like urban planning materials, government annual report and statistic data from transportation association. It is found that the main measures taken by Toyama City include the construction of light rail transit, increasing the frequency of buses, building park and ride parking lots. In addition to hardware facilities, it also offers flexible policies like passengers' coupons for the senior citizens and free use of parking lots by buying shopping vouchers. Besides, Toyama City encourages citizens to live within 500 meters of public transportation. People who buy an apartment near public transportation will receive 500,000 Japanese Yen. These measures have proven to their effects. Compared with 2005, in 2014, the transportation sector reduced emissions of 2.35 million tons of CO₂, 13.6%. This aspect is related to the increase in the number of cars in public transport and also related to fuel improvement.Keywords: Toyama, compact city, public transportation, CO₂ reduction
Procedia PDF Downloads 1423152 Potential of Rice Husk Ash as a Partial Cement Replacement in Concrete for Highways Application
Authors: Ash Ahmed, Fraser Hyndman, Heni Fitriani, John Kamau
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The highway pavement is the biggest structural asset a government can construct and maintain. Concrete rigid pavements are used to carry traffic in large volumes across countries safely and efficiently. Pavement quality concrete mixes have high levels of cement which contribute to up to 10% of global CO₂ emissions. Currently the UK specifies (ground granulated blastfurnace slag) GGBS and (pulverised fuel ash) PFA to reduce the quantity of cement used in pavement construction. GGBS and PFA come from heavy industry that should not be relied upon to improve the sustainability of construction materials. This report shows that cement in pavement quality concrete can be replaced with rice husk ash (RHA) without causing adverse effects to the mechanical properties required for highways. RHA comes from the food production industry and is vital for the growing global population. It is thus a socially responsible objective to use a pozzolan in highway pavement construction that is sourced from an environmentally friendly industry. The report investigates the properties of RHA mixes and compares them to existing pavement quality mixes already used and specified. The report found that sieving RHA and not grinding it gives the best performance. Due to the low density of RHA the investigation found that replacing cement by volume rather than weight provided the best results. Findings showed that CEM II mixed with 20% RHA meets the required specification for pavement quality concrete and mitigates using the comparative CEM I. The investigation also notes that RHA is observed to be more reactive with CEM II rather than CEM I and suits early strength gains required for pavement construction. The report concludes that RHA is a sustainable material that reduces the embodied CO₂ of pavement quality concrete, which is well suited for UK highway specifications and has the potential to improve the lives of people living in the developing countries.Keywords: pavement, pozzolan, rice husk ash, sustainable concrete
Procedia PDF Downloads 1723151 Multi-Scale Spatial Difference Analysis Based on Nighttime Lighting Data
Authors: Qinke Sun, Liang Zhou
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The ‘Dragon-Elephant Debate’ between China and India is an important manifestation of global multipolarity in the 21st century. The two rising powers have carried out economic reforms one after another in the interval of more than ten years, becoming the fastest growing developing country and emerging economy in the world. At the same time, the development differences between China and India have gradually attracted wide attention of scholars. Based on the continuous annual night light data (DMSP-OLS) from 1992 to 2012, this paper systematically compares and analyses the regional development differences between China and India by Gini coefficient, coefficient of variation, comprehensive night light index (CNLI) and hot spot analysis. The results show that: (1) China's overall expansion from 1992 to 2012 is 1.84 times that of India, in which China's change is 2.6 times and India's change is 2 times. The percentage of lights in unlighted areas in China dropped from 92% to 82%, while that in India from 71% to 50%. (2) China's new growth-oriented cities appear in Hohhot, Inner Mongolia, Ordos, and Urumqi in the west, and the declining cities are concentrated in Liaoning Province and Jilin Province in the northeast; India's new growth-oriented cities are concentrated in Chhattisgarh in the north, while the declining areas are distributed in Uttar Pradesh. (3) China's differences on different scales are lower than India's, and regional inequality of development is gradually narrowing. Gini coefficients at the regional and provincial levels have decreased from 0.29, 0.44 to 0.24 and 0.38, respectively, while regional inequality in India has slowly improved and regional differences are gradually widening, with Gini coefficients rising from 0.28 to 0.32. The provincial Gini coefficient decreased slightly from 0.64 to 0.63. (4) The spatial pattern of China's regional development is mainly east-west difference, which shows the difference between coastal and inland areas; while the spatial pattern of India's regional development is mainly north-south difference, but because the southern states are sea-dependent, it also reflects the coastal inland difference to a certain extent. (5) Beijing and Shanghai present a multi-core outward expansion model, with an average annual CNLI higher than 0.01, while New Delhi and Mumbai present the main core enhancement expansion model, with an average annual CNLI lower than 0.01, of which the average annual CNLI in Shanghai is about five times that in Mumbai.Keywords: spatial pattern, spatial difference, DMSP-OLS, China, India
Procedia PDF Downloads 1553150 Copy Effect Myopic Anisometropia in a Pair of Monozygotic Twins: A Case Report
Authors: Fatma Sümer
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Introduction: This case report aims to report myopic anisometropia with copy-image in monozygotic twins. Methods: In February 2021, a 6-year-old identical twin was seen, who was referred to us with the diagnosis of amblyopia in their left eye from an external center. Both twins had a full ophthalmic examination, which included visual acuity testing, ocular motility testing, cycloplegic refraction, and fundus examination. Results: On examination, “copy image” myopic anisometropia was discovered. Twin 1 had anisometropia with myopic astigmatism in the left eye. His cycloplegic refraction was +1.00 (-0.75x 75) in the right eye and -8.0 (-1.50x175) in the left eye. Similarly, twin 2 had anisometropia with myopic astigmatism in the left eye. His cycloplegic refraction was -7.75 (-1.50x180) in the left eye and +1.25 (-0.75x90 ) in the right eye. The best-corrected visual acuity was 20/60 in the amblyopic eyes and 20/20 in the unaffected eyes. There was no ocular deviation. In either patient, a slit-lamp microscopic examination revealed no abnormalities in the anterior parts of either eye. Fundoscopic examination revealed no abnormalities. No abnormal ocular movements were demonstrated. Conclusion: As far as we have reviewed in the literature, previous studies with twins were mostly concerned with mirror-effect myopic anisometropia and myopic anisometropia, whereas ipsilateral amblyopia and anisometropia were not reported in monozygotic twins. This case underscores the possible genetic basis of myopic anisometropia.Keywords: amblyopia, anisometropia, myopia, twins
Procedia PDF Downloads 1573149 Biostimulation Effect of Ozone Therapy and Superficial Peeling on Facial Rejuvenation: A Case Report and Literature Review
Authors: Ferreira R., Rocha K.
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Ozone therapy is indicated for improving skin aesthetics, adjusting oxidative tissue levels, increasing collagen production, and even skin volumizing. This paper aims to carry out a case report that demonstrates the positive results of ozone therapy in association with superficial peeling. The application in association showed positive results for bio-stimulating activities in the reported case demonstrating to be a viable clinical technique. The bio-stimulating effect of ozone therapy in association with peeling is a promising aesthetic therapeutic modality with fast and safe results as an aesthetic therapeutic option.Keywords: bio-stimulating effect, ozone therapy, neocollagenesis, peeling
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