Search results for: satellite imagery analysis
9609 Determinants of Successful Accounting Information System Outsourcing for the Egyptian Small and Medium Enterprises: An Empirical Study
Authors: Maram Elkady
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Purpose: The purpose behind this study is to determine the impact of some factors on achieving successful accounting information systems (AIS) outsourcing in Egypt, taking into account two factors: the selection of an effective accounting service provider and the quality relationships between the client firm and the accounting service provider. The researcher measured outsourcing success through the perceived benefits, including (strategic, technological, and economic benefits). Design/Methodology/Approach: A survey was carried out by means of questionnaires answered by 152 small and medium Egyptian firms outsourcing their accounting activities. The researcher targeted the personnel in the client firms who were in direct contact with the accounting outsourcer. The hypotheses were tested through multiple regression analysis using SPSS 24 and AMOS 22. Findings: Building a quality relationship with the provider is found to have more impact than the effective selection of the AIS provider on the success of the AIS outsourcing process. Originality/Value: The researcher found that some proxies of each success determinant can be more influential than others based on type of benefits perceived from AIS outsourcing (strategic, technological, and economic).Keywords: accounting information system, AIS, outsourcing, successful outsourcing, AIS service provider selection, relationship with the accounting service provider
Procedia PDF Downloads 1499608 Impact of Wind Energy on Cost and Balancing Reserves
Authors: Anil Khanal, Ali Osareh, Gary Lebby
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Wind energy offers a significant advantage such as no fuel costs and no emissions from generation. However, wind energy sources are variable and non-dispatchable. The utility grid is able to accommodate the variability of wind in smaller proportion along with the daily load. However, at high penetration levels, the variability can severely impact the utility reserve requirements and the cost associated with it. In this paper, the impact of wind energy is evaluated in detail in formulating the total utility cost. The objective is to minimize the overall cost of generation while ensuring the proper management of the load. Overall cost includes the curtailment cost, reserve cost and the reliability cost as well as any other penalty imposed by the regulatory authority. Different levels of wind penetrations are explored and the cost impacts are evaluated. As the penetration level increases significantly, the reliability becomes a critical question to be answered. Here, we increase the penetration from the wind yet keep the reliability factor within the acceptable limit provided by NERC. This paper uses an economic dispatch (ED) model to incorporate wind generation into the power grid. Power system costs are analyzed at various wind penetration levels using Linear Programming. The goal of this study shows how the increases in wind generation will affect power system economics.Keywords: wind power generation, wind power penetration, cost analysis, economic dispatch (ED) model
Procedia PDF Downloads 5609607 Mapping QTLs Associated with Salinity Tolerance in Maize at Seedling Stage
Authors: Mohammad Muhebbullah Ibne Hoque, Zheng Jun, Wang Guoying
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Salinity stress is one of the most important abiotic factors contributing to crop growth and yield loss. Exploring the genetic basis is necessary to develop maize varieties with salinity tolerance. In order to discover the inherent basis for salinity tolerance traits in maize, 121 polymorphic SSR markers were used to analyze 163 F2 individuals derived from a single cross of inbred line B73 (a salt susceptible inbred line) and CZ-7 (a salt tolerant inbred line). A linkage map was constructed and the map covered 1195.2 cM of maize genome with an average distance of 9.88 cM between marker loci. Ten salt tolerance traits at seedling stage were evaluated for QTL analysis in maize seedlings. A total of 41 QTLs associated with seedling shoot and root traits were detected, with 16 and 25 QTLs under non-salinity and salinity condition, respectively. And only 4 major stable QTLs were detected in two environments. The detected QTLs were distributed on chromosomes 1, 2, 4, 5, 6, 7, 8, 9, and chromosome 10. Phenotypic variability for the identified QTLs for all the traits was in the range from 6.27 to 21.97%. Fourteen QTLs with more than 10% contributions were observed. Our results and the markers associated with the major QTL detected in this study have the potential application for genetic improvement of salt tolerance in maize through marker-assisted selection.Keywords: salt tolerance, seedling stage, root shoot traits, quantitative trait loci, simple sequence repeat, maize
Procedia PDF Downloads 3099606 Locating Speed Limit Signs for Highway Tunnel Entrance and Exit
Authors: Han Bai, Lemei Yu, Tong Zhang, Doudou Xie, Liang Zhao
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The brightness changes at highway tunnel entrance and exit have an effect on the physical and psychological conditions of drivers. It is more conducive for examining driving safety with quantitative analysis of the physical and psychological characteristics of drivers to determine the speed limit sign locations at the tunnel entrance and exit sections. In this study, the physical and psychological effects of tunnels on traffic sign recognition of drivers are analyzed; subsequently, experiments with the assistant of Eyelink-II Type eye movement monitoring system are conducted in the typical tunnels in Ji-Qing freeway and Xi-Zha freeway, to collect the data of eye movement indexes “Fixation Duration” and “Eyeball Rotating Speed”, which typically represent drivers' mental load and visual characteristics. On this basis, the paper establishes a visual recognition model for the speed limit signs at the highway tunnel entrances and exits. In combination with related standards and regulations, it further presents the recommended values for locating speed limit signs under different tunnel conditions. A case application on Panlong tunnel in Ji-Qing freeway is given to generate the helpful improvement suggestions.Keywords: driver psychological load, eye movement index, speed limit sign location, tunnel entrance and exit
Procedia PDF Downloads 2859605 Same-Day Detection Method of Salmonella Spp., Shigella Spp. and Listeria Monocytogenes with Fluorescence-Based Triplex Real-Time PCR
Authors: Ergun Sakalar, Kubra Bilgic
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Faster detection and characterization of pathogens are the basis of the evoid from foodborne pathogens. Salmonella spp., Shigella spp. and Listeria monocytogenes are common foodborne bacteria that are among the most life-threatining. It is important to rapid and accurate detection of these pathogens to prevent food poisoning and outbreaks or to manage food chains. The present work promise to develop a sensitive, species specific and reliable PCR based detection system for simultaneous detection of Salmonella spp., Shigella spp. and Listeria monocytogenes. For this purpose, three genes were picked out, ompC for Salmonella spp., ipaH for Shigella spp. and hlyA for L. monocytogenes. After short pre-enrichment of milk was passed through a vacuum filter and bacterial DNA was exracted using commercially available kit GIDAGEN®(Turkey, İstanbul). Detection of amplicons was verified by examination of the melting temperature (Tm) that are 72° C, 78° C, 82° C for Salmonella spp., Shigella spp. and L. monocytogenes, respectively. The method specificity was checked against a group of bacteria strains, and also carried out sensitivity test resulting in under 10² CFU mL⁻¹ of milk for each bacteria strain. Our results show that the flourescence based triplex qPCR method can be used routinely to detect Salmonella spp., Shigella spp. and L. monocytogenes during the milk processing procedures in order to reduce cost, time of analysis and the risk of foodborne disease outbreaks.Keywords: evagreen, food-born bacteria, pathogen detection, real-time pcr
Procedia PDF Downloads 2409604 Identification of Rainfall Trends in Qatar
Authors: Abdullah Al Mamoon, Ataur Rahman
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Due to climate change, future rainfall will change at many locations on earth; however, the spatial and temporal patterns of this change are not easy to predict. One approach of predicting such future changes is to examine the trends in the historical rainfall data at a given region and use the identified trends to make future prediction. For this, a statistical trend test is commonly applied to the historical data. This paper examines the trends of daily extreme rainfall events from 30 rain gauges located in the State of Qatar. Rainfall data covering from 1962 to 2011 were used in the analysis. A combination of four non-parametric and parametric tests was applied to identify trends at 10%, 5%, and 1% significance levels. These tests are Mann-Kendall (MK), Spearman’s Rho (SR), Linear Regression (LR) and CUSUM tests. These tests showed both positive and negative trends throughout the country. Only eight stations showed positive (upward) trend, which were however not statistically significant. In contrast, significant negative (downward) trends were found at the 5% and 10% levels of significance in six stations. The MK, SR and LR tests exhibited very similar results. This finding has important implications in the derivation/upgrade of design rainfall for Qatar, which will affect design and operation of future urban drainage infrastructure in Qatar.Keywords: trends, extreme rainfall, daily rainfall, Mann-Kendall test, climate change, Qatar
Procedia PDF Downloads 5519603 Examination of Contaminations in Fabricated Cadmium Selenide Quantum Dots Using Laser Induced Plasma Spectroscopy
Authors: Walid Tawfik, W. Askam Farooq, Sultan F. Alqhtani
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Quantum dots (QDots) are nanometer-sized crystals, less than 10 nm, comprise a semiconductor or metallic materials and contain from 100 - 100,000 atoms in each crystal. QDots play an important role in many applications; light emitting devices (LEDs), solar cells, drug delivery, and optical computers. In the current research, a fundamental wavelength of Nd:YAG laser was applied to analyse the impurities in homemade cadmium selenide (CdSe) QDots through laser-induced plasma (LIPS) technique. The CdSe QDots were fabricated by using hot-solution decomposition method where a mixture of Cd precursor and trioctylphosphine oxide (TOPO) is prepared at concentrations of TOPO under controlled temperatures 200-350ºC. By applying laser energy of 15 mJ, at frequency 10 Hz, and delay time 500 ns, LIPS spectra of CdSe QDots samples were observed. The qualitative LIPS analysis for CdSe QDs revealed that the sample contains Cd, Te, Se, H, P, Ar, O, Ni, C, Al and He impurities. These observed results gave precise details of the impurities present in the QDs sample. These impurities are important for future work at which controlling the impurity contents in the QDs samples may improve the physical, optical and electrical properties of the QDs used for solar cell application.Keywords: cadmium selenide, TOPO, LIPS spectroscopy, quantum dots
Procedia PDF Downloads 1379602 A Comparative Analysis of the Psychological Well-Being of Teenage Fathers and Teenage Mothers
Authors: Maria Francesca Maunes
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Life is never the same when an adolescent becomes a teenage parent. Living in a developing country with the highest rate of teenage pregnancy in the Asia-Pacific region, it is necessary to address the psychological well-being of Filipino teenage parents and be put into consideration. Thus, this quantitative study used both descriptive statistics and quantitative techniques on a total of 70 participants, consisting of 32 teenage fathers and 38 teenage mothers to describe the level of psychological well-being among teenage parents according to the six domains of Ryff’s eudaimonic well-being—autonomy, environmental mastery, personal growth, positive relations with others, purpose in life, and self-acceptance, and to determine the difference between the psychological well-being of teenage fathers and teenage mothers. Results show that there is no significant difference in the overall psychological well-being between the two groups of participants, yet, when compared by each domain, it is found that there is a significant difference between their purpose in life. While both teenage fathers and teenage mothers are high scorers across all the domains, this does not serve as an assurance that the sustained increase in the number of teenage pregnancies in the Philippines does not anymore pose as a national issue. This could only signify that despite dire circumstances, Filipino teenage parents are able to continue make meaning in their lives and strive to keep living in comfort and contentment, not only for themselves but for their children as well. Additional findings as well as its implications are further discussed. Recommendations and suggestions for further study are presented.Keywords: adolescence, adolescent psychology, eudaimonic psychological well-being, positive psychology, teenage fathers, teenage mothers, teenage parents, teenage pregnancy in the Philippines
Procedia PDF Downloads 2919601 An Analysis of the Efficacy of Criminal Sanctions in Combating Cartel Conduct: The Case of South Africa
Authors: S. Tavuyanago
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Cartels within the international competition law framework have been dubbed the most egregious of competition law violations; this is because they entail a concerted effort by two or more competitor firms to knowingly ‘rob’ consumers of their welfare through their cooperation instead of competition. The net effect of cartel conduct is that the market is distorted as the colluding firms gain enough market power to constrain the supply of goods or services, ultimately driving up prices. As a result, consumers end up paying inflated prices for goods and services, which eventually affects their welfare. It is against this backdrop that competition authorities worldwide have mounted a robust fight against the proliferation of cartels. In South Africa, the fight against cartels saw an amendment to the Competition Act to allow for criminal prosecution of individuals who cause their firms to take part in cartels. The Competition Amendment Act 1 of 2009 introduced section 73A into the principal Competition Act, making it a criminal offence to engage in cartel conduct. This paper assesses the rationale for criminalisation of cartel conduct, discusses the challenges or potential challenges associated with criminalisation, and provides an evaluation of the efficacy of criminalisation of cartel conduct. It questions whether criminal sanctions for cartel conduct as a competition enforcement tool aimed at deterring such conduct are generally effective and whether they have been effective in South Africa specifically. It concludes by offering recommendations on how to effectively root out cartels.Keywords: cartels, criminalisation, competition, deterrence, South Africa
Procedia PDF Downloads 949600 Analysis of a Self-Acting Air Journal Bearing: Effect of Dynamic Deformation of Bump Foil
Authors: H. Bensouilah, H. Boucherit, M. Lahmar
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A theoretical investigation on the effects of both steady-state and dynamic deformations of the foils on the dynamic performance characteristics of a self-acting air foil journal bearing operating under small harmonic vibrations is proposed. To take into account the dynamic deformations of foils, the perturbation method is used for determining the gas-film stiffness and damping coefficients for given values of excitation frequency, compressibility number, and compliance factor of the bump foil. The nonlinear stationary Reynolds’ equation is solved by means of the Galerkins’ finite element formulation while the finite differences method are used to solve the first order complex dynamic equations resulting from the perturbation of the nonlinear transient compressible Reynolds’ equation. The stiffness of a bump is uniformly distributed throughout the bearing surface (generation I bearing). It was found that the dynamic properties of the compliant finite length journal bearing are significantly affected by the compliance of foils especially when the dynamic deformation of foils is considered in addition to the static one by applying the principle of superposition.Keywords: elasto-aerodynamic lubrication, air foil bearing, steady-state deformation, dynamic deformation, stiffness and damping coefficients, perturbation method, fluid-structure interaction, Galerk infinite element method, finite difference method
Procedia PDF Downloads 3899599 Comparative Analysis of Three Types of Recycled Aggregates and its Use in Masonry Mortar Fabrication
Authors: Mariano Gonzalez Cortina, Pablo Saiz Martinez, Francisco Fernandez Martinez, Antonio Rodriguez Sanchez
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Construction sector incessant activity of the last years preceding the crisis has originated a high waste generation and an increased use of raw materials. The main aim of this research is to compare three types of recycled aggregates and the feasibility to incorporate them into masonry mortar fabrication. The tests were developed using two types of binders: CEM II/B-L 32.5 N and CEM IV/B (V) 32.5 N. 50%, 75% and 100% of natural sand were replaced with three types of recycled aggregates. Cement-to-aggregate by dry weight proportions were 1:3 and 1:4. Physical and chemical characterization of recycled aggregates showed continues particle size distribution curve, lower density and higher absorption, which was the reason to use additive to obtain required mortar consistency. Main crystalline phases determined in the X-Ray diffraction test were calcite, quartz, and gypsum. Performed tests show that cement-based mortars fabricated with CEM IV/B (V) 32. 5 N can incorporate recycled aggregates coming from ceramic, concrete and mixed recycling processes, using 1:3 and 1:4 cement-to-aggregate proportions, complying with the limits established by the Spanish standards. It was concluded that recycled mortar coming from concrete recycling process is the one which presents better characteristics.Keywords: construction and demolition waste, masonry mortar, mechanical properties, recycled aggregate, waste treatment
Procedia PDF Downloads 4169598 Mediating Role of Social Responsibility on the Relationship between Consumer Awareness of Green Marketing and Purchase Intentions
Authors: Norazah Mohd Suki, Norbayah Mohd Suki
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This research aims to examine the influence of mediating effect of corporate social responsibility on the relationship between consumer awareness of green marketing and purchase intentions in the retail setting. Data from 200 valid questionnaires was analyzed using the partial least squares (PLS) approach for the analysis of structural equation models with SmartPLS computer program version 2.0 as research data does not necessarily have a multivariate normal distribution and is less sensitive to sample size than other covariance approaches. PLS results revealed that corporate social responsibility partially mediated the link between consumer awareness of green marketing and purchase intentions of the product in the retail setting. Marketing managers should allocate a sufficient portion of their budget to appropriate corporate social responsibility activities by engaging in voluntary programs for positive return on investment leading to increased business profitability and long run business sustainability. The outcomes of the mediating effects of corporate social responsibility add a new impetus to the growing literature and preceding discoveries on consumer green marketing awareness, which is inadequately researched in the Malaysian setting. Direction for future research is also presented.Keywords: green marketing awareness, social responsibility, partial least squares, purchase intention
Procedia PDF Downloads 5969597 Integrating Sustainable Construction Principles into Curriculum Design for Built Environment Professional Programs in Nigeria
Authors: M. Yakubu, M. B. Isah, S. Bako
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This paper presents the findings of a research which sought to investigate the readiness to integrate sustainable construction principles into curriculum design for built environment professional programs in the Nigerian Universities. Developing the knowledge and understanding that construction professionals acquire of sustainable construction practice leads to considerable improvement in the environmental performance of the construction sector. Integrating sustainable environmental issues within the built environment education curricula provide the basis of this research. An integration of sustainable development principles into the universities built environment professional programmes are carried out with a view of finding solutions to the key issues identified. The perspectives of academia have been assessed and findings tested for validity through the analysis of primary quantitative data that has been collected. The secondary data generated has shown that there are significant differences in the approach to curriculum design within the built environment professional programmes, and this reveals that there is no ‘best practice’ that is clearly identifiable. Sequel to the above, this research reveals that engaging all stakeholders would be a useful component of built environment curriculum development, and that the curriculum be negotiated with interested parties. These parties have been identified as academia, government, construction industry and built environment professionals.Keywords: built environment, curriculum development, sustainable construction, sustainable development
Procedia PDF Downloads 4139596 Oral Toxicity of Low Doses of Fungicides, Propinebe, Propiconazole and Their Mixtures in the Male Rat
Authors: Mallem Leila, Aiche Mohamed Amine, Boulakoud Mohamed Salah
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A number of chemical compounds are being used to protect agricultural crops from diseases. Residues of these chemicals lead to environmental pollution and pose some threat to non target organisms, human and animal. The aim of this study is to detect the toxicity of these fungicides and their mixtures in the fertility and biochemical’s parameters in the rat. The male of rats (28) were used, they were divided in four groups (7 rats of each group) and one group was used as control. Rats were dosed orally with propiconazole (60 mg/kg body weight/day), propinebe (100 mg/Kg body weight/day) and their mixture (50:50) for 4 weeks. Animals were observed for clinical toxicity. At the end of treatment period, animals of all groups were scarified and samples of different organs were fixed in the formol 10% for histopathological study, and blood was collected for hematological and biochemical’s analysis. The results indicated that the fungicide and their mixture of fungicides were toxic in the treated animals. The semen study showed a decrease in the count, mobility and speed of spermatozoa in all treated group especially those dosed with the mixture and Propiconazole, it was also a decrease in the weight of the testis and epidydimis in the treated group as compared with control. Remarquable histological changes were observed in the testis and epidydimis and liver in the group treated with mixture.Keywords: fungicides, mixture, fertility, hematological, biochemical's parameters
Procedia PDF Downloads 5639595 Demotivation-Reducing Strategies Employed by Turkish EFL Learners in L2 Writing
Authors: kaveh Jalilzadeh, Maryam Rastgari
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Motivation for learning a foreign language is needed for learners of any foreign language to effectively learn language skills. However, there are some factors that lead to the learners’ demotivation. Therefore, teachers of foreign languages, most notably English language which turned out to be an international language for academic and business purposes, need to be well aware of the demotivation sources and know how to reduce learners’ demotivation. This study is an attempt to explore demotivation-reducing strategies employed by Turkish EFL learners in L2 writing. The researchers used a qualitative case study and employed semi-structured interviews to collect data. The informants recruited in this study were 20 English writing lecturers who were selected through purposive sampling among university lecturers/instructors at the state and non-state universities in Istanbul and Ankara. Interviews were transcribed verbatim, and MAXQDA software (version 2022) was used for performing coding and thematic analysis of the data. Findings revealed that Turkish EFL teachers use 18 strategies to reduce language learners’ demotivation. The most frequently reported strategies were: writing in a group, writing about interesting topics, writing about new topics, writing about familiar topics, writing about simple topics, and writing about relevant topics. The findings have practical implications for writing teachers and learners of the English language.Keywords: phenomenological study, emotional vulnerability, motivation, digital Settings
Procedia PDF Downloads 619594 Validity and Reliability of Lifestyle Measurement of the LSAS among Recurrent Stroke Patients in Selected Hospital, Central Java, Indonesia
Authors: Meida Laely Ramdani, Earmporn Thongkrajai, Dedy Purwito
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Lifestyle is one of the most important factors affecting health. Measurement of lifestyle behaviors is necessary for the identification of causal associations between unhealthy lifestyle and health outcomes. There was many instruments have been measured for lifestyle, but not specific for stroke recurrence. This study aimed to develop a new questionnaire of Lifestyle Adjustment Scale (LSAS) among recurrent stroke patients in Indonesia and to measure the reliability and validity of LSAS. The instrument consist of 33 items was developed from the responses of 30 recurrent stroke patients with the maximum age 60 years. Data was collected during October to November 2015. The properties of the instrument were evaluated by validity assessment and reliability measures. The content validity was judged adequate by a panel of five experts, with the result of I-CVI was 0.97. The Cronbach’s alpha analysis was carried out to measure the reliability of LSAS. The result showed that Cronbach’s alpha coefficient was 0.819. LSAS were classified under the domains of dietary habit, smoking habit, physical activity, and stress management. The results of Cronbach’s alpha coefficient for each subscale were 0.60, 0.39, 0.67, 0.65 and 0.76 respectively. LSAS instrument was valid and reliable therefore can be used as research tool among recurrent stroke patients. The development of this questionnaire has been adapted to the socio-cultural context in Indonesia.Keywords: LSAS, recurrent stroke patients, lifestyle, Indonesia
Procedia PDF Downloads 2399593 Effects of National Policy on Montana Medicaid Coverage and Enrollment
Authors: Ryan J. Trefethen, Vincent H. Smith
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This study explores the relationship between national spending on the Medicaid program, and total Medicaid spending and enrollment in Montana, a state that ranks thirty-third in per capita income and thirty-seventh in median household income in the United States. The purpose of the research is to estimate the potential effects that specific changes to national healthcare policy would likely have on funding for the Montana Medicaid Program and enrollees in the program, members of families in poverty whose incomes are low, even though in many cases they have steady jobs. A particular concern is the effect on access to care for children in poverty who tend to be food insecure and, therefore, especially in need of access to health care. The research uses data collected from a variety of government publications, including the Medicaid Financial Management Report, the Medicaid Managed Care Enrollment Report, and the Centers for Medicare and Medicaid Services MSIS State Summaries for fiscal years 2000-2015. These data were examined using econometric analysis, to assess these impacts. The evidence indicates that the changes included in recent congressional legislative initiatives would potentially leave an additional 50,000 to 60,000 Montana residents, five to six percent of the state’s population, in poverty without access to health care. Impacts on children in poverty would potentially be substantial.Keywords: children, healthcare, medicaid, montana, poverty
Procedia PDF Downloads 2489592 Offender Rehabilitation: The Middle Way of Maimonides to Mental and Social Health
Authors: Liron Hoch
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Traditional religious and spiritual texts offer a surprising wealth of relevant theoretical and practical knowledge about human behavior. This wellspring may contribute significantly to expanding our current body of knowledge in the social sciences and criminology in particular. In Jewish religious texts, specifically by Maimonides, we can find profound analyses of human traits and guidelines for a normative way of life. Among other things, modern criminological literature attempts to link certain character traits and divergent behaviors. Using the hermeneutic phenomenological approach, we analyzed the writings of Maimonides, mainly Laws of Human Dispositions, in order to understand Moses ben Maimon's (1138–1204) view of character traits. The analysis yielded four themes: (1) Human personality between nature and nurture; (2) The complexity of human personality, imbalance and criminality; (3) Extremism as a way to achieve balance; and (4) The Middle Way, flexibility and common sense. These themes can serve therapeutic purposes, as well as inform a rehabilitation model. Grounded in a theoretical rationale about the nature of humans, this model is designed to direct individuals to balance their traits by self-reflection and constant practice of the Middle Way. The proposal we will present is that implementing this model may promote normative behavior and thus contribute to rehabilitating offenders.Keywords: rehabilitation, traits, offenders, maimonides, middle way
Procedia PDF Downloads 639591 Environment-Specific Political Risk Discourse, Environmental Reputation, and Stock Price Crash Risk
Authors: Sohanur Rahman, Elisabeth Sinnewe, Larelle (Ellie) Chapple, Sarah Osborne
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Greater political attention to global climate change exposes firms to a higher level of political uncertainty, which can lead to adverse capital market consequences. However, a higher level of discourse on environment-specific political risk (EPR) between management and investors can mitigate information asymmetry, followed by less stock price crash risk. This study examines whether EPR discourse in discourse in the earnings conference calls (ECC) reduces firm-level stock price crash risk in the US market. This research also explores if adverse disclosures via media channels further moderates the association between EPR on crash risk. Employing a dataset of 28,933 firm-year observations from 2002 to 2020, the empirical analysis reveals that EPR discourse in ECC reduces future stock price crash risk. However, adverse disclosures via media channels can offset the favourable effect of EPR discourse on crash risk. The results are robust to the potential endogeneity concern in a quasi-natural experiment setting.Keywords: earnings conference calls, environment, environment-specific political risk discourse, environmental disclosures, information asymmetry, reputation risk, stock price crash risk
Procedia PDF Downloads 1289590 A Method for Consensus Building between Teachers and Learners in a Value Co-Creative Learning Service
Authors: Ryota Sugino, Satoshi Mizoguchi, Koji Kimita, Keiichi Muramatsu, Tatsunori Matsui, Yoshiki Shimomura
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Improving added value and productivity of services entails improving both value-in-exchange and value-in-use. Value-in-use is realized by value co-creation, where providers and receivers create value together. In higher education services, value-in-use comes from learners achieving learning outcomes (e.g., knowledge and skills) that are consistent with their learning goals. To enhance the learning outcomes of a learner, it is necessary to enhance and utilize the abilities of the teacher along with the abilities of the learner. To do this, however, the learner and the teacher need to build a consensus about their respective roles. Teachers need to provide effective learning content; learners need to choose the appropriate learning strategies by using the learning content through consensus building. This makes consensus building an important factor in value co-creation. However, methods to build a consensus about their respective roles may not be clearly established, making such consensus difficult. In this paper, we propose some strategies for consensus building between a teacher and a learner in value co-creation. We focus on a teacher and learner co-design and propose an analysis method to clarify a collaborative design process to realize value co-creation. We then analyze some counseling data obtained from a university class. This counseling aimed to build a consensus for value-in-use, learning outcomes, and learning strategies between the teacher and the learner.Keywords: consensus building, value co-creation, higher education, learning service
Procedia PDF Downloads 2959589 Legal Regulation of Personal Information Data Transmission Risk Assessment: A Case Study of the EU’s DPIA
Authors: Cai Qianyi
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In the midst of global digital revolution, the flow of data poses security threats that call China's existing legislative framework for protecting personal information into question. As a preliminary procedure for risk analysis and prevention, the risk assessment of personal data transmission lacks detailed guidelines for support. Existing provisions reveal unclear responsibilities for network operators and weakened rights for data subjects. Furthermore, the regulatory system's weak operability and a lack of industry self-regulation heighten data transmission hazards. This paper aims to compare the regulatory pathways for data information transmission risks between China and Europe from a legal framework and content perspective. It draws on the “Data Protection Impact Assessment Guidelines” to empower multiple stakeholders, including data processors, controllers, and subjects, while also defining obligations. In conclusion, this paper intends to solve China's digital security shortcomings by developing a more mature regulatory framework and industry self-regulation mechanisms, resulting in a win-win situation for personal data protection and the development of the digital economy.Keywords: personal information data transmission, risk assessment, DPIA, internet service provider, personal information data transimission, risk assessment
Procedia PDF Downloads 529588 Craniopharyngiomas: Surgical Techniques: The Combined Interhemispheric Sub-Commissural Translaminaterminalis Approach to Tumors in and Around the Third Ventricle: Neurological and Functional Outcome
Authors: Pietro Mortini, Marco Losa
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Objective: Resection of large lesions growing into the third ventricle remains a demanding surgery, sometimes at risk of severe post-operative complications. Transcallosal and transcortical routes were considered as approaches of choice to access the third ventricle, however neurological consequences like memory loss have been reported. We report clinical results of the previously described combined interhemispheric sub-commissural translaminaterminalis approach (CISTA) for the resection of large lesions located in the third ventricle. Methods: Authors conducted a retrospective analysis on 10 patients, who were operated through the CISTA, for the resection of lesions growing into the third ventricle. Results: Total resection was achieved in all cases. Cognitive worsening occurred only in one case. No perioperative deaths were recorded and, at last follow-up, all patients were alive. One year after surgery 80% of patients had an excellent outcome with a KPS 100 and Glasgow Outcome score (GOS) Conclusion: The CISTA represents a safe and effective alternative to transcallosal and transcortical routes to resect lesions growing into the third ventricle. It allows for a multiangle trajectory to access the third ventricle with a wide working area free from critical neurovascular structures, without any section of the corpus callosum, the anterior commissure and the fornix.Keywords: craniopharingioma, surgery, sub-commissural translaminaterminalis approach (CISTA),
Procedia PDF Downloads 2899587 Implementing Search-Based Activities in Mathematics Instruction, Grounded in Intuitive Reasoning
Authors: Zhanna Dedovets
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Fostering a mathematical style of thinking is crucial for cultivating intellectual personalities capable of thriving in modern society. Intuitive thinking stands as a cornerstone among the components of mathematical cognition, playing a pivotal role in grasping mathematical truths across various disciplines. This article delves into the exploration of leveraging search activities rooted in students' intuitive thinking, particularly when tackling geometric problems. Emphasizing both student engagement with the task and their active involvement in the search process, the study underscores the importance of heuristic procedures and the freedom for students to chart their own problem-solving paths. Spanning several years (2019-2023) at the Physics and Mathematics Lyceum of Dushanbe, the research engaged 17 teachers and 78 high school students. After assessing the initial levels of intuitive thinking in both control and experimental groups, the experimental group underwent training following the authors' methodology. Subsequent analysis revealed a significant advancement in thinking levels among the experimental group students. The methodological approaches and teaching materials developed through this process offer valuable resources for mathematics educators seeking to enhance their students' learning experiences effectively.Keywords: teaching of mathematics, intuitive thinking, heuristic procedures, geometric problem, students.
Procedia PDF Downloads 369586 Automated Multisensory Data Collection System for Continuous Monitoring of Refrigerating Appliances Recycling Plants
Authors: Georgii Emelianov, Mikhail Polikarpov, Fabian Hübner, Jochen Deuse, Jochen Schiemann
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Recycling refrigerating appliances plays a major role in protecting the Earth's atmosphere from ozone depletion and emissions of greenhouse gases. The performance of refrigerator recycling plants in terms of material retention is the subject of strict environmental certifications and is reviewed periodically through specialized audits. The continuous collection of Refrigerator data required for the input-output analysis is still mostly manual, error-prone, and not digitalized. In this paper, we propose an automated data collection system for recycling plants in order to deduce expected material contents in individual end-of-life refrigerating appliances. The system utilizes laser scanner measurements and optical data to extract attributes of individual refrigerators by applying transfer learning with pre-trained vision models and optical character recognition. Based on Recognized features, the system automatically provides material categories and target values of contained material masses, especially foaming and cooling agents. The presented data collection system paves the way for continuous performance monitoring and efficient control of refrigerator recycling plants.Keywords: automation, data collection, performance monitoring, recycling, refrigerators
Procedia PDF Downloads 1589585 The Evaluation of Current Pile Driving Prediction Methods for Driven Monopile Foundations in London Clay
Authors: John Davidson, Matteo Castelletti, Ismael Torres, Victor Terente, Jamie Irvine, Sylvie Raymackers
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The current industry approach to pile driving predictions consists of developing a model of the hammer-pile-soil system which simulates the relationship between soil resistance to driving (SRD) and blow counts (or pile penetration per blow). The SRD methods traditionally used are broadly based on static pile capacity calculations. The SRD is used in combination with the one-dimensional wave equation model to indicate the anticipated blowcounts with depth for specific hammer energy settings. This approach has predominantly been calibrated on relatively long slender piles used in the oil and gas industry but is now being extended to allow calculations to be undertaken for relatively short rigid large diameter monopile foundations. This paper evaluates the accuracy of current industry practice when applied to a site where large diameter monopiles were installed in predominantly stiff fissured clay. Actual geotechnical and pile installation data, including pile driving records and signal matching analysis (based upon pile driving monitoring techniques), were used for the assessment on the case study site.Keywords: driven piles, fissured clay, London clay, monopiles, offshore foundations
Procedia PDF Downloads 2189584 Effect of Management Compensation and Auditor Reputation on Tax Management in the Listed Banking Companies in Indonesia
Authors: Fahreza, Yudhi Herliansyah, Harnovinsah
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This study aims to examine how management compensation and auditor reputation effect on corporate tax management in banking using a sample banking companies listed in Indonesia Stock Exchange. At first, this study examines how the influence of management compensation on the implementation of tax management that may be made by management in order to improve the performance of the company. Second, this study also examines the effect of auditor reputation conducting audit on the implementation of the tax management. The population used in this study is the banking companies listed in Indonesia Stock Exchange. The method used was purposive sampling because the samples of this study have certain criteria that are tailored to the purpose of the study. Based on purposive sampling method, the number of samples in this study is 28 samples. Hypothesis tested using multiple regression analysis. The results of this study indicate that on the 5 % significance level, management compensation significantly influenced tax management as measured using the proxy book tax gap. Other result is management compensation does not significantly affect the tax management that measured using a proxy GAAP effective tax rate. In addition the auditor's reputation does significantly influence tax management as measured using the proxy book tax gap and GAAP effective tax rate.Keywords: tax management, management compensation, auditor reputation, corporate characteristic
Procedia PDF Downloads 2979583 Two-Dimensional Seismic Response of Concrete Gravity Dams Including Base Sliding
Authors: Djamel Ouzandja, Boualem Tiliouine
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The safety evaluation of the concrete gravity dams subjected to seismic excitations is really very complex as the earthquake response of the concrete gravity dam depends upon its contraction joints with foundation soil. This paper presents the seismic response of concrete gravity dams considering friction contact and welded contact. Friction contact is provided using contact elements. Two-dimensional (2D) finite element model of Oued Fodda concrete gravity dam, located in Chlef at the west of Algeria, is used for this purpose. Linear and nonlinear analyses considering dam-foundation soil interaction are performed using ANSYS software. The reservoir water is modeled as added mass using the Westergaard approach. The Drucker-Prager model is preferred for dam and foundation rock in nonlinear analyses. The surface-to-surface contact elements based on the Coulomb's friction law are used to describe the friction. These contact elements use a target surface and a contact surface to form a contact pair. According to this study, the seismic analysis of concrete gravity dams including base sliding. When the friction contact is considered in joints, the base sliding displacement occurs along the dam-foundation soil contact interface. Besides, the base sliding may generally decrease the principal stresses in the dam.Keywords: concrete gravity dam, dynamic soil-structure interaction, friction contact, sliding
Procedia PDF Downloads 4029582 Finding a Paraguayan Voice: The Indigenous Language Guarani in Performances of Paraguayan Female Singers
Authors: Romy Martinez
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This paper focuses on the use of the indigenous language Guarani in Paraguayan popular song and on some key interpreters born between the 1930s and 1980s. It analyses two representative musical genres of Paraguay, the Polka Paraguaya and Guarania. The lyrics of these genres follow one of four poetic-linguistic forms: to be entirely in Guarani, entirely in Spanish, bilingual (alternating verses in Guarani and Spanish), or in Jopará; the last being a form where words of both languages may be mixed in a single verse. Through these forms, the lyrics alternate and combine the indigenous voice with the one introduced with colonisation, in turn reflecting how Guarani seems to constantly transit, to and from, between a position of disdain and of value within Paraguayan society. Through analysing recordings of Polkas, Paraguayas, and Guaranias, it identifies three styles of singing adopted by female singers who include these genres in their repertoires, namely Paraguayan classical folk, Paraguayan folk, and Paraguayan pop-folk. This analysis is informed by a pilot study which consisted of online interviews with several Paraguayan artists, revealing significant aspects of their backgrounds and musical influences. In addition, it draws on autoethnographic approaches, building on the experience of the music researcher and singer. From a decolonising perspective, the paper brings together the distinctive voices and sounds expressed in popular songs from a marginalised country, language, and gender.Keywords: female singers, Guarani, Paraguayan song, performance
Procedia PDF Downloads 1949581 Premalignant and Malignant Lesions of Uterine Polyps: Analysis at a University Hospital
Authors: Manjunath A. P., Al-Ajmi G. M., Al Shukri M., Girija S
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Introduction: This study aimed to compare the ability of hysteroscopy and ultrasonography to diagnose uterine polyps. To correlate the ultrasonography and hystroscopic findings with various clinical factors and histopathology of uterine polyps. Methods: This is a retrospective study conducted at the Department of Obstetrics and Gynaecology at Sultan Qaboos University Hospital from 2014 to 2019. All women undergoing hysteroscopy for suspected uterine polyps were included. All relevant data were obtained from the electronic patient record and analysed using SPSS. Results: A total of 77 eligible women were analysed. The mean age of the patients was 40 years. The clinical risk factors; obesity, hypertension, and diabetes mellitus, showed no significant statistical association with the presence of uterine polyps (p-value>0.005). Although 20 women (52.6%) with uterine polyps had thickened endometrium (>11 mm), however, there is no statistical association (p-value>0.005). The sensitivity and specificity of ultrasonography in the detection of uterine polyp were 39% and 65%, respectively. Whereas for hysteroscopy, it was 89% and 20%, respectively. The prevalence of malignant and premalignant lesions were 1.85% and 7.4%, respectively. Conclusion: This study found that obesity, hypertension, and diabetes mellitus were not associated with the presence of uterine polyps. There was no association between thick endometrium and uterine polyps. The sensitivity is higher for hysteroscopy, whereas the specificity is higher for sonography in detecting uterine polyps. The prevalence of malignancy was very low in uterine polyps.Keywords: endometrial polyps, hysteroscopy, ultrasonography, premalignant, malignant
Procedia PDF Downloads 1269580 Analyzing Sociocultural Factors Shaping Architects’ Construction Material Choices: The Case of Jordan
Authors: Maiss Razem
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The construction sector is considered a major consumer of materials that undergoes processes of extraction, processing, transportation, and maintaining when used in buildings. Several metrics have been devised to capture the environmental impact of the materials consumed during construction using lifecycle thinking. Rarely has the materiality of this sector been explored qualitatively and systemically. This paper aims to explore socio-cultural forces that drive the use of certain materials in the Jordanian construction industry, using practice theory as a heuristic method of analysis, more specifically Shove et al. three-element model. By conducting semi-structured interviews with architects, the results unravel contextually embedded routines when determining qualities of three materialities highlighted herein; stone, glass and spatial openness. The study highlights the inadequacy of only using efficiency as a quantitative metric of sustainable materials and argues for the need to link material consumption with socio-economic, cultural, and aesthetic driving forces. The operationalization of practice theory by tracing materials’ lifetimes as they integrate with competencies and meanings captures dynamic engagements through the analyzed routines of actors in the construction practice. This study can offer policymakers better-nuanced representation to green this sector beyond efficiency rhetoric and quantitative metrics.Keywords: architects' practices, construction materials, Jordan, practice theory
Procedia PDF Downloads 163