Search results for: financial reporting quality

Authors: Mohamed Saad Ahmed Hussien

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This paper discusses the risk management in Islamic banks and aims to determine the difference in the practices and methods of risk management in those banks compared to the conventional banks, and to make a case study of the biggest Islamic bank in Egypt (Faisal Islamic Bank of Egypt) to identify the most important financial risks faced and how to manage those risks. It was found that Islamic banks face two types of risks. The first type is similar to the risks in conventional banks; the second type is the additional risks which facing the Islamic banks only as a result of some Islamic modes of financing. With regard to the risk management, Islamic banks such as conventional banks applied the regulatory rules issued by the Central Banks and the Basel Committee; Islamic banks also applied the instructions and procedures issued by the Islamic Financial Services Board (IFSB). Also, Islamic banks are similar to the conventional banks in the practices and methods which they use to manage the risks. And there are some factors that may affect the risk management in Islamic banks, such as the size of the bank and the efficiency of the administration and the staff of the bank.

Keywords: conventional banks, Faisal Islamic Bank of Egypt, Islamic banks, risk management

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Authors: Tuji Jemal Ahmed

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Food quality and safety challenges are prevalent in Ethiopia's food processing industry, which can have adverse effects on consumers' health and wellbeing. The country is known for its diverse range of agricultural products, which are essential to its economy. However, poor food quality and safety policies and management systems in the food processing industry have led to several health problems, foodborne illnesses, and economic losses. This paper aims to highlight the causes and effects of food safety and quality issues in the food processing industry of Ethiopia and discuss potential solutions to address these issues. One of the main causes of poor food quality and safety in Ethiopia's food processing industry is the lack of adequate regulations and enforcement mechanisms. The absence of comprehensive food safety and quality policies and guidelines has led to substandard practices in the food manufacturing process. Moreover, the lack of monitoring and enforcement of existing regulations has created a conducive environment for unscrupulous businesses to engage in unsafe practices that endanger the public's health. The effects of poor food quality and safety are significant, ranging from the loss of human lives, increased healthcare costs, and loss of consumer confidence in the food processing industry. Foodborne illnesses, such as diarrhea, typhoid fever, and cholera, are prevalent in Ethiopia, and poor food quality and safety practices contribute significantly to their prevalence. Additionally, food recalls due to contamination or mislabeling often result in significant economic losses for businesses in the food processing industry. To address these challenges, the Ethiopian government has begun to take steps to improve food quality and safety in the food processing industry. One of the most notable initiatives is the Ethiopian Food and Drug Administration (EFDA), which was established in 2010 to regulate and monitor the quality and safety of food and drug products in the country. The EFDA has implemented several measures to enhance food safety, such as conducting routine inspections, monitoring the importation of food products, and enforcing strict labeling requirements. Another potential solution to improve food quality and safety in Ethiopia's food processing industry is the implementation of food safety management systems (FSMS). An FSMS is a set of procedures and policies designed to identify, assess, and control food safety hazards throughout the food manufacturing process. Implementing an FSMS can help businesses in the food processing industry identify and address potential hazards before they cause harm to consumers. Additionally, the implementation of an FSMS can help businesses comply with existing food safety regulations and guidelines. In conclusion, improving food quality and safety policies and management systems in Ethiopia's food processing industry is critical to protecting public health and enhancing the country's economy. Addressing the root causes of poor food quality and safety and implementing effective solutions, such as the establishment of regulatory agencies and the implementation of food safety management systems, can help to improve the overall safety and quality of the country's food supply.

Keywords: food quality, food safety, policy, management system, food processing industry

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Authors: Mohammad Javad Seddighi, Avar Almukhtar

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Sustainable urban planning and design (SUPD) play a critical role in achieving the United Nations Sustainable Development Goals (UN SDGs). While there are many rating systems and standards available to assess the sustainability of the built environment, there is still a lack of a comprehensive framework that can assess the quality of SUPD in a specific context. In this paper, we present a framework for assessing the quality of SUPD in Iranian cities, considering their unique cultural, social, and environmental contexts. The aim of this study is to develop a framework for assessing the quality of SUPD in Iranian cities. To achieve this aim, the following objectives are pursued review and synthesis of relevant literature on SUPD, identification of key indicators and criteria for assessing the quality of SUPD in Iranian cities application of the framework to case studies of Iranian cities and evaluation and refinement of the framework based on the results of the case studies. The framework is developed based on a review and synthesis of relevant literature on SUPD, and the identification of key indicators and criteria for assessing the quality of SUPD in Iranian cities. The framework is then applied to case studies of Iranian cities and the results are evaluated and refined. The data for this study are collected through a review of relevant literature on SUPD, including academic journals, conference proceedings, and books. The case studies of Iranian cities are selected based on their relevance and availability of data. The data are collected through interviews, site visits, and document analysis. This paper presents a framework for assessing the quality of SUPD in Iranian cities. The framework is developed based on a review and synthesis of relevant literature, identification of key indicators and criteria, application to case studies, and evaluation and refinement. The framework provides a comprehensive and context-specific approach to assessing the quality of SUPD in Iranian cities. It can be used by urban planners, designers, and policymakers to improve the sustainability and liveability of Iranian cities, and it can be adapted for use in other contexts.

Keywords: sustainable urban planning and design, framework, quality assessment, Iranian cities, case studies

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Authors: Siti Aminatu Zuhria

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On wet coffee processing can improve the quality of coffee, but the coffee liquid waste that can pollute the environment. Liquid waste a lot of coffee resulting from the stripping and washing the coffee. This research will be carried out the process of handling liquid waste stripping coffee from the coffee skin with media phytoremediation using plants kiambang. The purpose of this study was to determine the characteristics of the coffee liquid waste and plant phytoremediation kiambang as agent in various concentrations of liquid waste coffee as well as determining the most optimal concentration in the improved quality of waste water quality standard approach. This research will be conducted through two stages, namely the preliminary study and the main study. In a preliminary study aims to determine the ability of the plant life kiambang as phytoremediation agent in the media well water, distilled water and liquid waste coffee. The main study will be conducted wastewater dilution and coffee will be obtained COD concentration variations. Results are expected at this research that can determine the ability of plants kiambang as an agent for phytoremediation in wastewater treatment with various concentrations of waste and the most optimal concentration in the improved quality of waste water quality standard approach.

Keywords: wet coffee processing, phytoremediation, Kiambang plant, variation concentration liquid waste

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Authors: Wuqi Yang, Sufeng Li, Linda Zhai, Zhizhong Yuan, Shengli Wang

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How to assess and evaluate a not-for-profit (NFP) organisation’s performance should be of concern to all stakeholders because, amongst other things, without correctly evaluating its performance might affect an NFP being not able to continue to meet its service objectives. Given the growing importance of this sector in China, more and more existing and potential donors, governments and others are starting to take an increased interest in the financial conditions and performance of NFPs. However, when these various groups look for ways (methods) to assess the performance of NFPs, they find there has been relatively little research conducted into methods for assessing the performance of NFPs in China. Furthermore, there does not appear to have been any research to date into the performance evaluation of Chinese NFPs. The focus of this paper is to investigate how the Chinese government manages and evaluates not-for-profit (NFP) organisations' performances in China. Through examining and evaluating the NFPs in China from different aspects such as business development, mission fulfillment, financial position and other status, this paper finds some institutional constraints currently facing by the NFPs in China. At the end of this paper, a new regulatory framework is proposed for regulators’ considerations. The research methods are based on a combination of a literature review; using Balanced Scorecard to assess NFPs in China; Case Study method is employed to analyse a charity foundation’s performance in Hebei Province and proposing solutions to resolve the current issues and challenges facing by the NFPs. These solutions include: formulating laws and regulations on NFPs; simplifying management procedures, introducing tax incentives, providing financial support and other incentives to support the development of non-profit organizations in China. This study provides the first step towards a greater understanding of the NFP performance evaluation in China. It is expected that the findings and solutions from this study will be useful to anyone involved with the China NFP sector; particularly CEOs, managers, bankers, independent auditors and government agencies.

Keywords: Chinese non-profit organizations, evaluation, management, supervision

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Authors: Deepak Jugran, Rajesh Gill

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Purpose: To study the demographic, sociological, gender and clinical profile of the children presented for childhood cataract at a public sector tertiary eye care centre in India. Methodology: The design of the study is retrospective, and hospital-based data is available with the Central Registration Department of the PGIMER, Chandigarh. The majority of the childhood cataract cases are being reported in this hospital, yet not each and every case of childhood cataract approaches PGI, Chandigarh. Nevertheless, this study is going to be pioneering research in India, covering five-year data of the childhood cataract patients who visited the Advanced Eye Centre, PGIMER, Chandigarh, from 1.1.2015 to 31.12.2019. The SPSS version 23 was used for all statistical calculations. Results: A Total of 354 children were presented for childhood cataract from 1.1.2015 to 31.12.2019. Out of 354 children, 248 (70%) were male, and 106 (30%) were female. In-spite of 2 flagship programmes, namely the National Programme for Control of Blindness (NPCB) and Aayushman Bharat (PM JAY) for eradication of cataract, no children received any financial assistance from these two programmes. A whopping 99% of these children belong to the poor families. In most of these families, the mothers were house-wives and did not employ anywhere. These interim results will soon be conveyed to the Govt. of India so that a suitable mechanism can be evolved to address this pertinent issue. Further, the disproportionate ratio of male and female children in this study is an area of concern as we don’t know whether the prevalence of childhood cataract is lower in female children or they are not being presented on time in the hospital by the families. Conclusion: The World Health Organization (WHO) has categorized Childhood blindness resulting from cataract as a priority area and urged all member countries to develop institutionalized mechanisms for its early detection, diagnosis and management. The childhood cataract is an emerging and major cause of preventable and avoidable childhood blindness, especially in low and middle-income countries. In the formative years, the children require a sound physical, mental and emotional state, and in the absence of either one of them, it can severely dent their future growth. The recent estimate suggests that India could suffer an economic loss of US$12 billion (Rs. 88,000 Crores) due to blindness, and almost 35% of cases of blindness are preventable and avoidable if detected at an early age. Besides reporting these results to the policy makers, synchronized efforts are needed for early detection and management of avoidable causes of childhood blindness such as childhood cataract.

Keywords: childhood blindness, cataract, Who, Npcb

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Authors: Pradeep Kulshrestha, Maulana Ayoub Ali

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The level of penetration of Islamic banking products and services has recorded a reasonable growth at an exponential rate in many parts of the world. There are many factors which have contributed to this growth including, but not limited to the rapid growth of number of Muslims who are uncomfortable with the conventional ways of banking, interest and higher interest rates scheduled by conventional banks and financial institutions as well as the financial inclusion campaign conducted in many countries. The system is facing legal challenges which open the research fdoor for practitioners and academicians for the sake of finding out solutions to those challenges. This paper tries to investigate the development of the Islamic banking system in the United Kingdom (UK), Saudi Arabia, Malaysia, Iran, Kenya, Nigeria and Uganda in order to understand the modalities which have been employed to run an Islamic banking system in the aforementioned countries. The methodology which has been employed in doing this research paper is Doctrinal, of which legislations, policies and other legal tools have been carefully studied and analysed. Again, papers from academic journals, books and financial reports have been deeply analysed for the purpose of enriching the paper and come up with a tangible results. The paper found that in Asia, Malaysia has created the smoothest legal platform for Islamic banking system to work properly in the country. The United Kingdom has tried harder to smooth the banking system without affecting the conventional banking methods and without favouring the operations of Islamic banks. It also tries harder to make UK as an Islamic banking and finance hub in Europe. The entire banking system in Iran is Islamic, while Nigeria has undergone several legal reforms to suit Islamic banking system in the country. Kenya and Uganda are at a different pace in making Islamic Banking system work alongside the conventional banking system.  

Keywords: shariah, Islamic banking, law, alternative banking

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Authors: Kimberly Tasha Jiayi Tang, Changqing Lin, Zhe Wang, Tze-Wai Wong, Md. Shakhaoat Hossain, Jian Yu, Alexis Lau

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Hong Kong has practiced a risk-based Air Quality Health Index (AQHI) system that sums hospitalization risks associated with short-term exposure to air pollu-tants. As an air pollution risk communication tool, it informs the public about the current air quality, anchoring around the World Health Organization's (WHO) 2005 Air Quality Guidelines (AQGs). Given the WHO's recent update in 2021, assessing how Hong Kong’s air quality risk communication can be en-hanced using these updated guidelines is essential. Hong Kong’s AQHI is lim-ited by solely focusing on short-term health risks, which could lead the public to underestimate cumulative health impacts. Therefore, we propose the intro-duction of a composite AQHI that reports both long-term and short-term health risks. Additionally, the WHO interim targets will be considered as anchor points for various health risk categories. Furthermore, with the increasing ozone levels in Hong Kong and Southern China due to improved NOx mitigation measures, it has been a challenging task in balancing health protection against climate mitigation. However, our findings present a promising outlook. Despite the rise in ozone levels, the combined health risks in Hong Kong and Guang-dong have seen a decline, largely due to reductions in NO2 and PM concentra-tions, both having significant health implications. By shifting from a concentra-tion-based approach to a health risk-based system like the AQHI, our study highlights the prospective of harmonizing health protection and climate mitiga-tion goals. This health-focused framework suggests that rigorous NOx controls can effective-ly serve both objectives in parallel.

Keywords: air quality management, air quality health index, health risk management, air pollution

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Authors: Yosra Makni Fourati, Sana Masmoudi Mardassi

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This paper investigates the effect of Book-tax conformity on audit quality regarding the proxies of audit fees, auditors’ industry specialization and audit report lag. Using a sample of Canadian firms listed on the Toronto Stock Exchange spanning the years 2006- 2016, we applied an Ordinary Least Squares (OLS) regression to test hypotheses of this research. The authors find that higher Book-tax conformity leads to lower audit fees. They also provide evidence that there is a negative association between Book-tax conformity and auditors’ industry specialization, whereas there is a positive association between Book-tax conformity and audit report lag. Overall, the findings are prominent to better understanding the effect of Book-tax conformity on audit quality and are relevant for academic researchers, practitioners, and regulators. As the paper investigates the relationship of Book-tax conformity and audit quality using a sample of Canadian firms, it brings original insights regarding the importance of audit fees and Book-tax conformity. In addition, it considers the role of auditor’s industry specialization in the relation between audit quality and Book-tax conformity by considering a sample listed on the Toronto Stock Exchange. This paper contributes to the existing literature by highlighting the Canadian setting, to our best knowledge. In addition, our results are prominent to the auditing literature as they introduce a different determinant of auditors’ industry specialization and audit report lag.

Keywords: audit fees, auditors' industry specialization, audit report lag, book-tax conformity

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Authors: Abdelrasoul, Khalid Ahmed Elrabie

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The study was conducted on Sahiwal cattle bulls maintained at the Artificial Breeding Complex, NDRI, Karnal, Hayana, India, to determine the effect of exercise on the sexual behavior and semen quality. Fourteen Sahiwal bulls were classified into two groups of seven each. Group-1, bulls were exercised by walking in a bull exerciser once a week one hour before semen collection, whereas bulls in group-2 were exercised daily. Sexual behavior and semen quality traits studied were: Reaction time (RT), Dismounting time (DMT), Total time taken in mounts (TTTM), Flehmen response (FR), Erection Score (ES), Protrusion Score (PS), Intensity of thrust (ITS), Temperament Score (TS), Libido Score (LS), Semen volume, Physical appearance, Mass activity, Initial progressive motility, Non-eosinophilic spermatozoa count (NESC) and post thaw motility percent. Data were analyzed by least squares technique. Group-2 showed significantly (p < 0.01) higher value in RT (sec), DMT (sec), TTTM (sec), ES, PS, ITS, LS, semen volume, semen color density and mass activity.

Keywords: exercise, Sahiwal bulls, semen quality, sexual behavior

Procedia PDF Downloads 327

Authors: Cruz, G. P., Nagamatsu, R. N., Scacchetti, F. A. P., Merlin, F. K.

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This study aims to assess a set of technical parameters that provide quality products to the companies that produce caps, APL Apucarana / PR, the city that produces most Brazilian caps, in order to verify the potential of Brazilian caps to compete with international brands, recognized by the standard of excellence when it comes to quality of its products. The determination of the technical parameters was arbitrated from textile ABNT, a total of six technical parameters, providing eight tests for cotton caps. For the evaluation, we used as reference a leading brand recognized worldwide (based on their sales volume in $) for comparison with 3 companies of the APL Apucarana. The results showed that, of the 8 tests, of 8 tests, the companies Apucarana did not obtain better performance than the competitor. They obtained the same results in three tests and lower performance in 5. Given these values, it is concluded that local caps are not far from reaching the quality of leading brand. It is recommended that the APL companies use the parameters to evaluate their products, using this information to support decision-making that seek to improve both the product design and its production process, enabling the feasibility for faster international recognition . Thus, they may have an edge over its main competitor.

Keywords: technical parameters, making caps, quality, evaluation

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Authors: R. R. Billones, N. Lukkahatai, L. N. Saligan

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Mindfulness based interventions (MBIs) have been used in medically unexplained symptoms (MUS). This systematic review describes the literature investigating the general effect of MBIs on MUS and identifies the effects of specific MBIs on specific MUS conditions. The preferred reporting items for systematic reviews and meta-analysis guidelines (PRISMA) and the modified Oxford quality scoring system (JADAD) were applied to the review, yielding an initial 1,556 articles. The search engines included PubMed, ScienceDirect, Web of Science, Scopus, EMBASE, and PsychINFO using the search terms: mindfulness, or mediations, or mindful or MBCT or MBSR and medically unexplained symptoms or MUS or fibromyalgia or FMS. A total of 24 articles were included in the final systematic review. MBIs showed large effects on socialization skills for chronic fatigue syndrome (d=0.65), anger in fibromyalgia (d=0.61), improvement of somatic symptoms (d=1.6) and sleep (d=1.12) for painful conditions, physical health for chronic back pain (d=0.51), and disease intensity for irritable bowel disease/syndrome (d=1.13). A manualized MBI that applies the four fundamental elements present in all types of interventions were critical to efficacy. These elements were psycho-education sessions specific to better understand the medical symptoms, the practice of awareness, the non-judgmental observance of the experience at the moment, and the compassion to ones’ self. The effectiveness of different mindfulness interventions necessitates giving attention to improve the gaps that were identified related to home-based practice monitoring, competency training of mindfulness teachers, and sound psychometric properties to measure the mindfulness practice.

Keywords: mindfulness-based interventions, medically unexplained symptoms, mindfulness-based cognitive therapy, mindfulness-based stress reduction, fibromyalgia, irritable bowel syndrome

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Authors: Violina R. Angelova, Sava G. Tabakov, Aleksander B. Peltekov, Krasimir I. Ivanov

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A field study was conducted to evaluate the chemical composition and quality of the Aronia fruits, as well as the possibilities of Aronia cultivation on soils contaminated with heavy metals. The experiment was performed on an agricultural field contaminated by the Non-Ferrous-Metal Works (NFMW) near Plovdiv, Bulgaria. The study included four varieties of Aronia; Aron variety, Hugin variety, Viking variety and Nero variety. The Aronia was cultivated according to the conventional technology on areas at a different distance from the source of pollution NFMW- Plovdiv (1 km, 3.5 km, and 15 km). The concentrations of macroelements, microelements, and heavy metals in Aronia fruits were determined. The dry matter content, ash, sugars, proteins, and fats were also determined. Aronia is a crop that is tolerant to heavy metals and can successfully be grown on soils contaminated with heavy metals. The increased content of heavy metals in the soil leads to less absorption of the nutrients (Ca, Mg and P) in the fruit of the Aronia. Soil pollution with heavy metals does not affect the quality of the Aronia fruit varieties.

Keywords: aronia, chemical composition, fruits, quality

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Authors: Alemaw Kefale, Aramde Fetene, Hayal Desta

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This study analyzed the users' and experts' views on the green space quality and planning models in Debre Berhan (DB) and Debre Markos (DM) cities in Ethiopia. A questionnaire survey was conducted on 350 park users (148 from DB and 202 from DM) to rate the accessibility, size, shape, vegetation cover, social and cultural context, conservation and heritage, community participation, attractiveness, comfort, safety, inclusiveness, and maintenance of green spaces using a Likert scale. A key informant interview was held with 13 experts in DB and 12 in DM. Descriptive statistics and tests of independence of variables using the chi-square test were done. A statistically significant association existed between the perception of green space quality attributes and users' occupation (χ² (160, N = 350) = 224.463, p < 0.001), age (χ² (128, N = 350) = 212.812, p < 0.001), gender (χ² (32, N = 350) = 68.443, p < 0.001), and education level (χ² (192, N = 350) = 293.396, p < 0.001). 61.7 % of park users were unsatisfied with the quality of urban green spaces. The users perceived dense vegetation cover as "good," with a mean value of 3.41, while the remaining were perceived as "medium with a mean value of 2.62 – 3.32". Only quantitative space standards are practiced as a green space planning model, while other models are unfamiliar and never used in either city. Therefore, experts need to be aware of and practice urban green models during urban planning to ensure that new developments include green spaces to accommodate the community's and the environment's needs.

Keywords: urban green space, quality, users and experts, green space planning models, Ethiopia

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Authors: Jan Stodt, Christoph Reich

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The usage of machine learning models for prediction is growing rapidly and proof that the intended requirements are met is essential. Audits are a proven method to determine whether requirements or guidelines are met. However, machine learning models have intrinsic characteristics, such as the quality of training data, that make it difficult to demonstrate the required behavior and make audits more challenging. This paper describes an ML audit framework that evaluates and reviews the risks of machine learning applications, the quality of the training data, and the machine learning model. We evaluate and demonstrate the functionality of the proposed framework by auditing an steel plate fault prediction model.

Keywords: audit, machine learning, assessment, metrics

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Authors: Tabassum Husain, Shen Peng Li, Zhaolin Chen

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This paper evaluates the usability of 3D Guided Image Filtering to enhance the quality of short-time binned dynamic PET images by using MRI images. Guided image filtering is an edge-preserving filter proposed to enhance 2D images. The 3D filter is applied on 1 and 5-minute binned images. The results are compared with 15-minute binned images and the Gaussian filtering. The guided image filter enhances the quality of dynamic PET images while also preserving important information of the voxels.

Keywords: dynamic PET images, guided image filter, image enhancement, information preservation filtering

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Authors: Muhammad Imran, Faheem Khadija, Zahoor Hussain, Raheel Anwar, M. Nawaz Khan, M. Raza Salik

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Amongst citrus species, sweet orange (Citrus sinensis L. Osbeck) occupies a dominant position in the orange producing countries in the world. Sweet orange is widely consumed both as fresh fruit as well as juice and its global demand is attributed due to higher vitamin C and antioxidants. Fruit quality is most important for the external appearance and marketability of sweet orange fruit, especially for fresh consumption. There are so many factors affecting fruit quality, tree age is the most important one, but remains unexplored so far. The present study, we investigated the role of tree age on fruit quality of different cultivars of sweet oranges. The difference between fruit quality of 5-year young and 15-year old trees was discussed in the current study. In case of fruit weight, maximum fruit weight (238g) was recorded in 15-year old sweet orange cv. Sallustiana cultivar while minimum fruit weight (142g) was recorded in 5-year young tree of Succari sweet orange fruit. The results of the fruit diameter showed that the maximum fruit diameter (77.142mm) was recorded in 15-year old Sallustiana orange but the minimum fruit diameter (66.046mm) was observed in 5-year young tree of sweet orange cv. Succari. The minimum value of rind thickness (4.142mm) was noted in 15-year old tree of cv. Red blood. On the other hand maximum value of rind thickness was observed in 5-year young tree of cv. Sallustiana. The data regarding total soluble solids (TSS), acidity (TA), TSS/TA, juice content, rind, flavedo thickness, pH and fruit diameter have also been discussed.

Keywords: age, cultivars, fruit, quality, sweet orange (Citrus Sinensis L. Osbeck)

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Authors: Raif Parlakkaya, Mustafa Nihat Demirci, Mehmet Nuri Salur

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Environmental pollution has detrimental effects on the quality of our life and its scope has reached such an extent that measures are being taken both at the national and international levels to reduce, prevent and mitigate its impact on social, economic and political spheres. Therefore, awareness of environmental problems has been increasing among stakeholders and accordingly among companies. It is seen that corporate reporting is expanding beyond environmental performance. Primary purpose of publishing an environmental report is to provide specific audiences with useful, meaningful information. This paper is intended to analyze the extent and qualification of environmental disclosures of Turkish publicly quoted firms and see how it varies from one sector to another. The data for the study were collected from annual activity reports of companies, listed on the corporate governance index (BIST-XKURY) of Istanbul Stock Exchange. Content analysis was the research methodology used to measure the extent of environmental disclosure. Accordingly, 2015 annual activity reports of companies that carry out business in some particular fields were acquired from Capital Market Board, websites of Public Disclosure Platform and companies’ own websites. These reports were categorized into five main aspects: Environmental policies, environmental management systems, environmental protection and conservation activities, environmental awareness and information on environmental lawsuits. Subsequently, each component was divided into several variables related to what each firm is supposed to disclose about environmental information. In this context, the nature and scope of the information disclosed on each item were assessed according to five different ways (N.I: No Information; G.E.: General Explanations; Q.E.: Qualitative Detailed Explanations; N.E.: Quantitative (numerical) Detailed Explanations; Q.&N.E.: Both Qualitative and Quantitative Explanations).

Keywords: environmental accounting, disclosure, corporate governance, content analysis

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Authors: Abdulaziz Fageeh

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In the bustling digital landscape of Saudi Arabia, a chilling wave of cybercrime has swept across the nation. Among the most nefarious acts are financial blackmail schemes, perpetrated by anonymous actors lurking within the shadows of social media platforms. This chilling reality necessitates the utilization of forensic linguistic techniques to unravel the identities of these virtual villains. This research delves into the complex world of authorship profiling, investigating the effectiveness of various linguistic features in identifying the perpetrators of malicious messages within the Saudi social media environment. By meticulously analyzing patterns of language, vocabulary choice, and stylistic nuances, the study endeavors to uncover the hidden characteristics of the individuals responsible for these heinous acts. Through this linguistic detective work, the research aims to provide valuable insights to investigators and policymakers in the ongoing battle against cybercrime and to shed light on the evolution of malicious online behavior within the Saudi context.

Keywords: authorship profiling, arabic linguistics, saudi social media, cybercrime, financial blackmail, linguistic features, forensic linguistics, online threats

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Authors: Salma Akter, Md. Kamal Uddin

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Quality of life is a vast and comprehensive concept refers overall well-being of society. Current research and efforts of policymakers and planners are concerned to increase the urban quality of life through the sustainable development of city and country. While such efforts effectively improve the quality of life of urban dwellers through improved social, economic and housing infrastructures, very little has been paid to improve low-income settlement users more specifically government provided shelter projects. The top-down shelter policies and its objective indicators (physical design elements and physical environmental elements) indicators on low-income groups merely can ensure grassroots needs, aspiration and well-being refer as subjective qualities obliged to compromise with the quality of life. This research, therefore, aims to measure the quality of life of such government-provided low-income settlements. To do so, a conceptual framework has been developed to measure quality of life with arguing that quality of life depends on both objective and subjective indicators and needs to measure across three scales of living environment refers to macro (community), meso (neighborhood or shelter/built environment), and micro (family). The top-down shelter project, Dakshin Chandani Mahal Ashrayan Prakalpa is a resettlement/housing project of Government of Bangladesh for providing shelters and human resources development activities like education, microcredit, and training programme to landless, homeless and rootless people has been taken as case study. The study area is located at Dighalia Upazila, Khulna Bangladesh. In terms of methodology, this research is primarily exploratory and adopts a case study method and deductive approach for evaluating the quality of life. Data have been obtained from relevant literature review, key informant interview, focus group discussion, necessary drawings, photographs and participant observation across dwelling, neighborhood, and community level. Findings have revealed that Shelter users mostly compromise the quality of life at community level due to insufficient physical design elements and facilities while neighborhood and dwelling level have been manifested similar result like former ones. Thus, the outcome of this study can be beneficial for a global-level understating of the compromising the ‘quality of life’ under top-down shelter policy. Locally, for instance, in the context of Bangladesh, it can help policymakers and concerned authorities to formulate the shelter policies and take initiatives to improve the well-being of marginalized.

Keywords: Ashrayan Prakalpa, compromise, displaced people, quality of life

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Authors: Jodie Bradnam, Mark Edwards, Bruce Watt

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Mobile technologies have emerged as tools to create and sustain social and romantic relationships. The integration of technologies in close relationships has been of particular research interest with findings supporting the positive role of mobile phones in nurturing feelings of closeness and connection. More recently, the use of text messaging to manage conflict has become a focus of research attention. Four hundred and eleven adults in committed romantic relationships completed a series of questionnaires measuring attachment orientation, relationship quality, texting frequencies, attitudes, and response expectations. Attachment orientation, relationship length, texting for connection and disconnection were significant predictors of relationship quality, specifically relationship intimacy. Text frequency varied as a function of attachment orientation, with high attachment anxiety associated with high texting frequencies and with low relationship quality. Sending text messages of love and support was related to higher intimacy and relationship satisfaction scores, while sending critical or impersonal texts was associated with significantly lower intimacy and relationship satisfaction scores. The use of texting to manage relational conflict was a stronger negative predictor of relationship satisfaction than was the use of texting to express love and affection. Consistent with research on face-to-face communication in couples, the expression of negative sentiments via text were related to lower relationship quality, and these negative sentiments had a stronger and more enduring impact on relationship quality than did the expression of positive sentiments. Attachment orientation, relationship length and relationship status emerged as variables of interest in understanding the use of mobile technologies in romantic relationships.

Keywords: attachment, destructive conflict, intimacy, mobile communication, relationship quality, relationship satisfaction, texting

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Authors: Melike Orhan

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Along with impetuous physical change, configuration and increase in the density of cities, urban public spaces have started to become a transition area rather than spaces to inhabit. The insufficiency of public spaces, one of the most significant components of a city, where communal life is maintained and the decrease in the quality of urban spaces have led to an increase in the use of semi-public spaces as urban space. Semi-public spaces are those that ensure transition between private and public spaces and can be seen, observed, reached and used by urban-dwellers. Humans are in a constant relation to their surroundings and care for integration as part of their surroundings. Semi-public spaces providing balance for the individual between private spaces (structures) and urban-public spaces make this integration easier. Spaces with a semi-public characteristic serve for a particular neighboring unit and the user (i.e. common use areas in residential spaces and dwellings, common outdoor areas situated between office buildings, and etc.) These spaces, whose density of usage is increased with distinctive functions and activities, gain different attributions according to the characteristics of the urban space they are located in (commercial, residential, touristic, and etc.) and to the functions of the structures with which they are in relation. At the same time, they begin to serve other neighboring units along with an increase in public usage. As a result, the interaction between environment-space-structure-humans changes, which directly affects the urban space quality. The aim of this study is to determine how and depending on what characteristics the public usage density of semi-public spaces change and to put forth the effects of this change on the urban environment it is located in and to designate its role in terms of 'urban space quality'. In conclusion, within the scope of this study, semi-public spaces located in urban spaces with distinctive functions will be explored through examples, and the effects of these spaces with altered public usage and density on urban space and quality of life will be put forward. Accordingly, applicable criteria will be determined by means of semi-public spaces oriented at increasing and sustaining the quality of urban space.

Keywords: semi-public spaces, urban public spaces, urban space quality, public usage

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Authors: Ufuk Cebeci, Onur Doğan

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New product becomes critical in competitive environment shortening a product's lifecycle due to the rapidly changing technology and increasing consumer requirements. Quality Function Deployment is one of the first steps of NPD process. The study presents an intelligent QFD application in metal plating industry. For application, an intelligent decision support system was developed. By intelligent system, house of quality was drawn and some calculations were shown. According to the results, some recommendations are given to end user. One of the purposes of this system is to give some advices to firms which do not know technical details of QFD and guide them about first steps of the new product development process.

Keywords: intelligent decision support systems, metal plating, quality function deployment, QFD software, new product development

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Authors: Myles Frederick McLellan

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When errors in the criminal justice process lead to wrongful convictions and miscarriages of justice, it falls upon the State to make reparation for the egregious harms brought to innocent individuals. Of all the remedies available to seek compensation, private and public law litigation against the police and prosecution services is the most widely used. Unfortunately, all levels of court including the Supreme Court of Canada have explicitly endorsed the prospect of striking out or dismissing these claims at the outset on an expedited basis. The burden on agents of the State as defendants to succeed on motions for such relief is so low that very few actions will survive to give an innocent accused his or her day in court. This paper will be a quantitative and qualitative analysis on the occurrence and success of motions to strike and dismiss to forestall financial recovery for the damage caused when a criminal investigation and prosecution goes wrong. This paper will also include a comparative component on the private law systems at common law (e.g. USA, UK, Australia and New Zealand) with respect to the availability of a similar process to pre-emptively terminate litigation for the recovery of compensation to an innocent individual.

Keywords: compensation, innocence, miscarriages of justice, wrongful convictions

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Authors: Sarieh Poortaghi, Zakiyeh Jafaryparvar, Marzieh Hasanpour, Reza Negarandeh

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Aim: This article aims to discuss how violence against health care workers especially nurses affects health care systems and the quality of care of the patients. In this paper causes of violence and strategies to reduce it have been discussed. Methods: Discourse of the literature considering the violence against nurses during the COVID-19 pandemic and its reasons and outcomes. Results: The COVID-19 pandemic has led to a significant increase in violence against healthcare providers. The attacker against nurses may be among patients, companions, visitors, colleagues such as doctors and other nurses, supervisors, and managers. Many individuals who experience violence in healthcare environments refrain from reporting it. The causes of violence against nurses include spending long periods with patients, perceiving nursing as a low-status profession, gender of nurses, direct and frequent contact with patients and their companions, inadequate facilities and high workload, weak healthcare delivery systems in public hospitals and inequality in health, nature of the department and shift type of personnel, work shifts and staff shortages, forcing nurses to work in non-standard conditions during the COVID-19 pandemic, prohibition of patient visits during the pandemic, patient death and nurses' sense of incompetence, and expressing stress through aggression. Workplace violence leads to a decrease in job satisfaction and an increase in continuous psychological stress, which has a negative impact on the personal and professional lives of nurses. Potential strategies for reducing workplace violence include protecting healthcare workers through laws, improving communication with patients and their families, critically analyzing information in social media, facilitating patient access through remote medical strategies, and improving access to primary healthcare services.

Keywords: nurses, health care workers, Covid-19, nursing

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Authors: Sonja Giese, Tess N. Peacock

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South African based Innovation Edge is experimenting with technology to drive positive behavior change, enable data-driven decision making, and scale quality early years services. This paper uses five case studies to illustrate how technology can be used in resource-constrained environments to first, encourage parenting practices that build early language development (using a stage-based mobile messaging pilot, ChildConnect), secondly, to improve the quality of ECD programs (using a mobile application, CareUp), thirdly, how to affordably scale services for the early detection of visual and hearing impairments (using a mobile tool, HearX), fourthly, how to build a transparent and accountable system for the registration and funding of ECD (using a blockchain enabled platform, Amply), and finally enable rapid data collection and feedback to facilitate quality enhancement of programs at scale (the Early Learning Outcomes Measure). ChildConnect and CareUp were both developed using a design based iterative research approach. The usage and uptake of ChildConnect and CareUp was evaluated with qualitative and quantitative methods. Actual child outcomes were not measured in the initial pilots. Although parents who used and engaged on either platform felt more supported and informed, parent engagement and usage remains a challenge. This is contrast to ECD practitioners whose usage and knowledge with CareUp showed both sustained engagement and knowledge improvement. HearX is an easy-to-use tool to identify hearing loss and visual impairment. The tool was tested with 10000 children in an informal settlement. The feasibility of cost-effectively decentralising screening services was demonstrated. Practical and financial barriers remain with respect to parental consent and for successful referrals. Amply uses mobile and blockchain technology to increase impact and accountability of public services. In the pilot project, Amply is being used to replace an existing paper-based system to register children for a government-funded pre-school subsidy in South Africa. Early Learning Outcomes Measure defines what it means for a child to be developmentally ‘on track’ at aged 50-69 months. ELOM administration is enabled via a tablet which allows for easy and accurate data collection, transfer, analysis, and feedback. ELOM is being used extensively to drive quality enhancement of ECD programs across multiple modalities. The nature of ECD services in South Africa is that they are in large part provided by disconnected private individuals or Non-Governmental Organizations (in contrast to basic education which is publicly provided by the government). It is a disparate sector which means that scaling successful interventions is that much harder. All five interventions show the potential of technology to support and enhance a range of ECD services, but pathways to scale are still being tested.

Keywords: assessment, behavior change, communication, data, disabilities, mobile, scale, technology, quality

Procedia PDF Downloads 133

Authors: Bin Mu, Site Li, Shijin Yuan

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Under the circumstance of environment deterioration, people are increasingly concerned about the quality of the environment, especially air quality. As a result, it is of great value to give accurate and timely forecast of AQI (air quality index). In order to simplify influencing factors of air quality in a city, and forecast the city’s AQI tomorrow, this study used MATLAB software and adopted the method of constructing a mathematic model of PCA-GABP to provide a solution. To be specific, this study firstly made principal component analysis (PCA) of influencing factors of AQI tomorrow including aspects of weather, industry waste gas and IAQI data today. Then, we used the back propagation neural network model (BP), which is optimized by genetic algorithm (GA), to give forecast of AQI tomorrow. In order to verify validity and accuracy of PCA-GABP model’s forecast capability. The study uses two statistical indices to evaluate AQI forecast results (normalized mean square error and fractional bias). Eventually, this study reduces mean square error by optimizing individual gene structure in genetic algorithm and adjusting the parameters of back propagation model. To conclude, the performance of the model to forecast AQI is comparatively convincing and the model is expected to take positive effect in AQI forecast in the future.

Keywords: AQI forecast, principal component analysis, genetic algorithm, back propagation neural network model

Procedia PDF Downloads 229

Authors: Magdeline Pakeng Mohlala, R. L. Molatudi, M. A. Mofokeng

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Cowpea (Vigna unguiculata (L.) Walp) is an important annual leguminous crop in semi-arid and tropics. Most of cowpea grain production in South Africa is mainly used for domestic consumption, as seed planting and little or none gets to be used in industrial processing; thus, there is a need to expand the utilization of cowpea through industrial processing. Agronomic traits contribute to the understanding of the association between yield and its component traits to facilitate effective selection for yield improvement. The aim of this study was to evaluate cowpea genotypes using grain yield and canning quality traits. The field experiment was conducted in two locations in Limpopo Province, namely Syferkuil Agricultural Experimental farm and Ga-Molepo village during 2017/2018 growing season and canning took place at ARC-Grain Crops Potchefstroom. The experiment comprised of 100 cowpea genotypes laid out in a Randomized Complete Block Designs (RCBD). The grain yield, yield components, and canning quality traits were analysed using Genstat software. About 62 genotypes were suitable for canning, 38 were not due to their seed coat texture, and water uptake was less than 80% resulting in too soft (mushy) seeds. Grain yield for RV115, 99k-494-6, ITOOK1263, RV111, RV353 and 53 other genotypes recorded high positive association with number of branches, pods per plant, and number of seeds per pod, unshelled weight and shelled weight for Syferkuil than at Ga-Molepo are therefore recommended for canning quality.

Keywords: agronomic traits, canning quality, genotypes, yield

Procedia PDF Downloads 152

Authors: Lazhar Belkhiri, Ammar Tiri, Lotfi Mouni, Fatma Elhadj Lakouas

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This research aims to present a surface water quality assessment of hydrochemical parameters in the Kebir Rhumel Basin, Algeria. The water quality index (WQI), Mann–Kendall (MK) test, and hierarchical cluster analysis (HCA) were used in oder to understand the spatio-temporal distribution of the surface water quality in the study area. Eleven hydrochemical parameters were measured monthly at eight stations from January 2016 to December 2020. The dominant cation in the surface water was found to be calcium, followed by sodium, and the dominant anion was sulfate, followed by chloride. In terms of WQI, a significant percentage of surface water samples at stations Ain Smara (AS), Beni Haroune (BH), Grarem (GR), and Sidi Khlifa (SK) exhibited poor water quality, with approximately 89.5%, 90.6%, 78.2%, and 62.7%, respectively, falling into this category. Mann–Kendall trend analysis revealed a significantly increasing trend in WQI values at stations Oued Boumerzoug (ON) and SK, indicating that the temporal variation of WQI in these stations is significant. Hierarchical clustering analysis classified the data into three clusters. The first cluster contained approximately 22% of the total number of months, the second cluster included about 30%, and the third cluster had the highest representation, approximately 48% of the total number of months. Within these clusters, certain stations exhibited higher WQI values. In the first cluster, stations GR and ON had the highest WQI values. In the second cluster, stations Oued Boumerzoug (OB) and SK showed the highest WQI values, while in the last cluster, stations AS, BH, El Milia (EM), and Hammam Grouz (HG) had the highest mean WQI values. Also, approximately 38%, 41%, and 38% of the total water samples in the first, second, and third clusters, respectively, were classified as having poor water quality. The findings of this study can serve as a scientific basis for decision-makers to formulate strategies for surface water quality restoration and management in the region.

Keywords: surface water, water quality index (WQI), Mann Kendall (MK) test, hierarchical cluster analysis (HCA), spatial-temporal distribution, Kebir Rhumel Basin

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Authors: Elhussaien Elshiekh

Abstract:

A study was performed to management and compare radiation doses and image quality during Lumbar spine PA and Lumbar spine LAT, x- ray radiography using Computed Radiography (CR) and Digital Radiography (DR). Standard exposure factors such as kV, mAs and FFD used for imaging the Lumbar spine anthropomorphic phantom obtained from average exposure factors that were used with CR in five radiology centres. Lumbar spine phantom was imaged using CR and DR systems. Entrance surface air kerma (ESAK) was calculated X-ray tube output and patient exposure factor. Images were evaluated using visual grading system based on the European Guidelines on Quality Criteria for diagnostic radiographic images. The ESAK corresponding to each image was measured at the surface of the phantom. Six experienced specialists evaluated hard copies of all the images, the image score (IS) was calculated for each image by finding the average score of the Six evaluators. The IS value also was used to determine whether an image was diagnostically acceptable. The optimum recommended exposure factors founded here for Lumbar spine PA and Lumbar spine LAT, with respectively (80 kVp,25 mAs at 100 cm FFD) and (75 kVp,15 mAs at 100 cm FFD) for CR system, and (80 kVp,15 mAs at100 cm FFD) and (75 kVp,10 mAs at 100 cm FFD) for DR system. For Lumbar spine PA, the lowest ESAK value required to obtain a diagnostically acceptable image were 0.80 mGy for DR and 1.20 mGy for CR systems. Similarly for Lumbar spine LAT projection, the lowest ESAK values to obtain a diagnostically acceptable image were 0.62 mGy for DR and 0.76 mGy for CR systems. At standard kVp and mAs values, the image quality did not vary significantly between the CR and the DR system, but at higher kVp and mAs values, the DR images were found to be of better quality than CR images. In addition, the lower limit of entrance skin dose consistent with diagnostically acceptable DR images was 40% lower than that for CR images.

Keywords: image quality, dosimetry, radiation protection, optimization, digital radiography, computed radiography

Procedia PDF Downloads 51