Search results for: transparent conducting oxide
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2722

Search results for: transparent conducting oxide

892 Making of Alloy Steel by Direct Alloying with Mineral Oxides during Electro-Slag Remelting

Authors: Vishwas Goel, Kapil Surve, Somnath Basu

Abstract:

In-situ alloying in steel during the electro-slag remelting (ESR) process has already been achieved by the addition of necessary ferroalloys into the electro-slag remelting mold. However, the use of commercially available ferroalloys during ESR processing is often found to be financially less favorable, in comparison with the conventional alloying techniques. However, a process of alloying steel with elements like chromium and manganese using the electro-slag remelting route is under development without any ferrochrome addition. The process utilizes in-situ reduction of refined mineral chromite (Cr₂O₃) and resultant enrichment of chromium in the steel ingot produced. It was established in course of this work that this process can become more advantageous over conventional alloying techniques, both economically and environmentally, for applications which inherently demand the use of the electro-slag remelting process, such as manufacturing of superalloys. A key advantage is the lower overall CO₂ footprint of this process relative to the conventional route of production, storage, and the addition of ferrochrome. In addition to experimentally validating the feasibility of the envisaged reactions, a mathematical model to simulate the reduction of chromium (III) oxide and transfer to chromium to the molten steel droplets was also developed as part of the current work. The developed model helps to correlate the amount of chromite input and the magnitude of chromium alloying that can be achieved through this process. Experiments are in progress to validate the predictions made by this model and to fine-tune its parameters.

Keywords: alloying element, chromite, electro-slag remelting, ferrochrome

Procedia PDF Downloads 205
891 Transferring Cultural Meanings: A Case of Translation Classroom

Authors: Ramune Kasperaviciene, Jurgita Motiejuniene, Dalia Venckiene

Abstract:

Familiarising students with strategies for transferring cultural meanings (intertextual units, culture-specific idioms, culture-specific items, etc.) should be part of a comprehensive translator training programme. The present paper focuses on strategies for transferring such meanings into other languages and explores possibilities for introducing these methods and practice to translation students. The authors (university translation teachers) analyse the means of transferring cultural meanings from English into Lithuanian in a specific travel book, attribute these means to theoretically grounded strategies, and make calculations related to the frequency of adoption of specific strategies; translation students are familiarised with concepts and methods related to transferring cultural meanings and asked to put their theoretical knowledge into practice, i.e. interpret and translate certain culture-specific items from the same source text, and ground their decisions on theory; the comparison of the strategies employed by the professional translator of the source text (as identified by the authors of this study) and by the students is made. As a result, both students and teachers gain valuable experience, and new practices of conducting translation classes for a specific purpose evolve. Conclusions highlight the differences and similarities of non-professional and professional choices, summarise the possibilities for introducing methods of transferring cultural meanings to students, and round up with specific considerations of the impact of theoretical knowledge and the degree of experience on decisions made in the translation process.

Keywords: cultural meanings, culture-specific items, strategies for transferring cultural meanings, translator training

Procedia PDF Downloads 323
890 Mineral Chemistry of Barium and Titanium-Bearing Biotite in Alkaline Trachyte from Upper Benue Valley (Northern Cameroon)

Authors: Fadimatou Ngounouno Yamgouota, Isaac Bertrand Gbambié Mbowoub, Ismaila Ngounounob

Abstract:

Barium and titanium bearing biotite from alkaline trachyte of Upper Benue valley, Northern Cameroon is studied. The iron enrichment index of mica (average I.E.=0.40) is intermediate between annite and phlogopite. The biotite phenocrysts contain up to 6.2 wt. % BaO and 9.8 wt. % TiO2. The BaO content of electron-microprobe mica is positively correlated with the Al2O3, TiO2, and FeO contents, and negatively correlated with the SiO2, K2O, and MgO contents. Ba and Ti rich micas are generally found in in SiO2 deficient rocks, whereas Ba and Ti bearing mica in this study occur in silica-saturated rocks. Most of the phenocrysts analysed have deficiencies in their octahedral and interlayer sites. Deficiencies in the octahedral sites may arise from the Ti vacancy and partly the Ti tschermakite substitution. On the other hand, deficiencies in the interlayer-site are due to the replacement of K by Ba. The substitution mechanism in the Upper Benue valley mica is characterized by Ba + 2Ti + 3Al =(K + Na + Ca) + 3(Mg + Fe + Mn) + 3Si, with an excellent correlation coefficient. Biotite compositions from the Upper Benue valley area fall between the quartz-fayalite-magnetite (QFM) and nickel-nickel-oxide (NNO) oxygen fugacity buffers. All these show that Upper Benue valley mica with high Ba and Ti contents may be formed from magmas rich in these elements.

Keywords: Benue valley, trachyte, biotite, mineral chemistry, enrichment

Procedia PDF Downloads 282
889 Key Challenges Facing the Management of Archaeological and Tourism Sites in Jordan

Authors: Muna Slehat

Abstract:

Jordan is endowed with over 14,500 productive archaeological sites and also a wealth of heritage sites that need to be protected from the pressing threat of destruction and damage. Archaeological sites in Jordan face significant threats, including insensitive development, urbanization, pollution, tourism, and vandalism, therefore an effective management plan is a key element, not only for the conservation of this heritage, but also to address issues such as tourism and sustainable development. This study highlights the obstacles that confront the management of the archaeological and tourism sites in Jordan, prior to and after the launch of the Strategies for Management of Jordan’s Archaeological Heritage by the Department of Antiquities (DoA) 2007-2010 and 2014-2018, as well as the establishment of the Directorate of the Management of Archaeological Sites in 2010, and instructions for the proper use of tourism sites, 2014, by the Ministry of Tourism and Antiquities (MoTA). The study has revealed that the management of the archaeological and tourism sites under the pretext of improvement of services for tourists and visitors to Jordan would allow access to so-called polarization tourism and facilitate tourism development that would be sustainable economically and provide attractive returns. The data required have been collected through conducting interviews with 18 specialists. The main findings of the study are that management is new in Jordan, and has become a vital and dynamic force in Jordan after 2000 but that there have also been many mistakes, with sustainability of the sites being ignored and a lack of awareness among local communities surrounding these sites. Management of the sites has also suffered from a lack of organizational vision, with no instructions for practical application and no legislative provisions which cater for the efficient management of the sites. All of this needs to be amended to remove gaps, overlaps and ambiguities, so that the authorities responsible for the rehabilitation and promotion, development and management of these sites can overcome the problems, such as lack of human resources (specialists) and financial resources.

Keywords: Jordan, management, archaeological sites, tourism, challenges

Procedia PDF Downloads 282
888 Malachite Ore Treatment with Typical Ammonium Salts and Its Mechanism to Promote the Flotation Performance

Authors: Ayman M. Ibrahim, Jinpeng Cai, Peilun Shen, Dianwen Liu

Abstract:

The difference in promoting sulfurization between different ammonium salts and its anion's effect on the sulfurization of the malachite surface was systematically studied. Therefore, this study takes malachite, a typical copper oxide mineral, as the research object, field emission scanning electron microscopy and energy-dispersive X-ray analysis (FESEM‒EDS), X-ray photoelectron spectroscopy (XPS), and other analytical and testing methods, as well as pure mineral flotation experiments, were carried out to examine the superiority of the ammonium salts as the sulfurizing reagent of malachite at the microscopic level. Additionally, the promoting effects of ammonium sulfate and ammonium phosphate on the malachite sulfurization of xanthate-flotation were compared systematically from the microstructure of sulfurized products, elemental composition, chemical state of characteristic elements, and hydrophobicity surface evolution. The FESEM and AFM results presented that after being pre-treated with ammonium salts, the adhesion of sulfurized products formed on the mineral surface was denser; thus, the flake radial dimension product was significantly greater. For malachite sulfurization flotation, the impact of ammonium phosphate in promoting sulfurization is weaker than ammonium sulfate. The reason may be that hydrolyzing phosphate consumes a substantial quantity of H+ in the solution, which hastens the formation of the copper-sulfur products, decreasing the adhesion stability of copper-sulfur species on the malachite surface.

Keywords: sulfurization flotation, adsorption characteristics, malachite, hydrophobicity

Procedia PDF Downloads 52
887 Zingiberofficinale Potential Effect on Nephrin mRNA Expression in Cisplatin Induced Nephrotoxicity

Authors: Nadia A. Mohamed, Mehrevan M. Abdel-Moniem

Abstract:

Zingiber officinale (ginger) has been cultivated for medicinal purposes due to their various proprieties both in vitro and in vivo, so we designed to evaluate the ginger’s potential effect on nephrin m RNA expression in cisplatin-induced nephrotoxic rats. Method: Forty male albino rats were divided into group I was injected (IP) with one ml saline, group II(cisplatin) injected (IP) with a single dose of 12 mg/kg cisplatin, group III (ginger) received (PO) 310 mg/kg for 30 successive days, and group IV(cisplatin and ginger) rats received ginger extract (310 mg/kg) daily for 20 successive days (PO), and then on day 20 of ginger extract administration each rat was injected(IP) with a single dose of 12 mg/kg cisplatin. The blood was sampled to assess urea, creatinine (SC), while the levels of malondialdehyde (MDA), nitric oxide (NO) and paraoxonase (PON1) were measured in kidney tissue homogenate. Expression of urinary nephrin gene (nephrin mRNA) was detected using qRT-PCR. Results: Treatment with ginger significantly decreased the levels of kidney function parameters as well as MDA and NO elevated by cisplatin injection, while PON1 was significantly reduced in the cisplatin group. However, the protection of male rats with ginger significantly increased the levels of nephrin gene expression and PON1 compared with the cisplatin-treated group. Our results generated a proposal on the ameliorating effect of ginger on nephrin mRNA gene expression reduction in cisplatin-induced nephrotoxicity.

Keywords: nephrin mRNA, ginger, cisplatin, nephrotoxicity

Procedia PDF Downloads 132
886 Application of the Building Information Modeling Planning Approach to the Factory Planning

Authors: Peggy Näser

Abstract:

Factory planning is a systematic, objective-oriented process for planning a factory, structured into a sequence of phases, each of which is dependent on the preceding phase and makes use of particular methods and tools, and extending from the setting of objectives to the start of production. The digital factory, on the other hand, is the generic term for a comprehensive network of digital models, methods, and tools – including simulation and 3D visualisation – integrated by a continuous data management system. Its aim is the holistic planning, evaluation and ongoing improvement of all the main structures, processes and resources of the real factory in conjunction with the product. Digital factory planning has already become established in factory planning. The application of Building Information Modeling has not yet been established in factory planning but has been used predominantly in the planning of public buildings. Furthermore, this concept is limited to the planning of the buildings and does not include the planning of equipment of the factory (machines, technical equipment) and their interfaces to the building. BIM is a cooperative method of working, in which the information and data relevant to its lifecycle are consistently recorded, managed and exchanged in a transparent communication between the involved parties on the basis of digital models of a building. Both approaches, the planning approach of Building Information Modeling and the methodical approach of the Digital Factory, are based on the use of a comprehensive data model. Therefore it is necessary to examine how the approach of Building Information Modeling can be extended in the context of factory planning in such a way that an integration of the equipment planning, as well as the building planning, can take place in a common digital model. For this, a number of different perspectives have to be investigated: the equipment perspective including the tools used to implement a comprehensive digital planning process, the communication perspective between the planners of different fields, the legal perspective, that the legal certainty in each country and the quality perspective, on which the quality criteria are defined and the planning will be evaluated. The individual perspectives are examined and illustrated in the article. An approach model for the integration of factory planning into the BIM approach, in particular for the integrated planning of equipment and buildings and the continuous digital planning is developed. For this purpose, the individual factory planning phases are detailed in the sense of the integration of the BIM approach. A comprehensive software concept is shown on the tool. In addition, the prerequisites required for this integrated planning are presented. With the help of the newly developed approach, a better coordination between equipment and buildings is to be achieved, the continuity of the digital factory planning is improved, the data quality is improved and expensive implementation errors are avoided in the implementation.

Keywords: building information modeling, digital factory, digital planning, factory planning

Procedia PDF Downloads 247
885 Markers for Predicting Overweight or Obesity of Riding Egyptian Broodmares Mares

Authors: Amal Abo El-Maaty, Amira Mohamed, Nashwa Abu-Aita, Hisham Morgan

Abstract:

For estimating markers of overweight or obesity of brood mares used for riding and training, 17 mares of different body conditions were subjected to blood sampling and ultrasound examination to measure rump fat thickness and monitor ovulation for six consecutive weeks. Also length (L), heart girth (G) and withers height (H) were measured to estimate body weight (BW), body fat %, body fat mass (BFM) and body mass index (BMI). Mares were classified into three groups according to both body condition score (BCS) and rump back fat (BF). Overweight mares (O) were having BCS > 7 and BF thickness >7mm, moderate body condition (M) mares were having BCS >3and ≤7and BF <3and <7mm, and emaciated mares (E) were having BCS ≤3 and BF ≤3mm. glucose, triglycerides, nitric oxide, ovarian, thyroid, insulin, insulin like growth factor-I (IGF-1), and leptin hormones were measured. Results revealed that BCS, G, L, L*G*H, BW, BF, fat %, BFM were significantly (P<0.0001) decreasing linearly from O to E. T4 concentrations of E were significantly high (P=0.04) compared to M and O but T3 concentrations tended to decrease in E (P>0.05). Insulin and IGF-1 concentrations tended to be high in O (P>0.05) and decrease with the decrease of body condition. M had (P=0.007) the highest leptin, but E mares had the lowest P4 concentrations (P=0.01). Concentrations of glucose and NO decreased with the decrease of BCS and BF but triglycerides of O were insignificantly high. In conclusion, exercise could prevent the development of metabolic syndrome in horses and back fat and morphometric measurements were the easiest and simple assessment of overweight and deviation to obesity.

Keywords: body condition score, insulin, leptin, mares, rump fat

Procedia PDF Downloads 309
884 Sports in the Contemporary Society; Its Role in the Economic Development of a Country

Authors: C. K. Kishore Kumar, B. P. Aruna

Abstract:

We have made an attempt to analyze the role of sports in the contemporary society. This paper critically analyses how developed as well as developing countries spend huge amount of money every year in conducting various sports and games, development of sports infrastructure, manufacturing of sports equipment and get into bidding to organize international events like Olympic, World Cup games like foot ball, soccer, tennis etc., Throughout the world, Sports and Commerce have joined together. Sports in today’s world has become a large profit making industry. An attempt is further made to understand that the players or sports persons are only a small part of this huge industry, more than the players, there are various other people, corporations, Nation as a whole who are making huge profits from the sports industry. This industrialization has indeed changed the whole scenario of sports. Top level sports are purely a business nowadays and so fans are sucked into believing they are part of their club. In reality they are merely cash cows to be milked by a greedy, grasping and corrupt business that cares nothing but making money. In no previous time period have we seen the type of growth in the commercialization of sports that we have seen in the last 3 decades. Athletes are leveled with prize money and/or appearances fees so much so, that injuries may be ignored, educational opportunities are put aside in the quest for success which is ultimately money. Industrialization and commercialization of sports has taken a key role in the economic development of the country. The purpose of this paper is to explore as to how sports once considered as a leisure time activity has become an activity for money and in turn has taken a lead role in the economic development of a country.

Keywords: contemporary society, economic development, industrialization of sports, commercialization of sports, leisure time activity

Procedia PDF Downloads 422
883 Executive Function Assessment with Aboriginal Australians

Authors: T. Keiller, E. Hindman, P. Hassmen, K. Radford, L. Lavrencic

Abstract:

Background: Psychosocial disadvantage is associated with impaired cognitive abilities, with executive functioning (EF) abilities particularly vulnerable. EF abilities strongly predict general daily functioning, educational and career prospects, and health choices. A reliable and valid assessment of EF is important to support appropriate care and intervention strategies. However, evidence-based EF assessment tools for use with Aboriginal Australians are limited. Aim and Method: This research aims to develop and validate a culturally appropriate EF tool for use with indigenous Australians. To this end, Study One aims to review current literature examining the benefits and disadvantages of current EF assessment tools for use with Indigenous Australians. Study Two aims to collate expert opinion on the strengths and weaknesses of various current EF assessment tools for use with Indigenous Australians using Delphi methodology with experienced psychologists (n = 10). The initial two studies will inform the development of a culturally appropriate assessment tool. Study Three aims to evaluate the psychometric properties of the tool with an Indigenous sample living in the New South Wales Mid-North Coast. The study aims to quantify the predictive validity of this tool via comparison to functionality predictors and neuropsychological assessment scores. Study Four aims to collect qualitative data surrounding the feasibility and acceptability of the tool among indigenous Australians and health professionals. Expected Results: Findings from this research are likely to inform cognitive assessment practices and tool selection for health professionals conducting cognitive assessments with Indigenous Australians. Improved assessment of EF will inform appropriate care and intervention strategies for individuals with EF deficits.

Keywords: aboriginal Australians, assessment tool, cognition, executive functioning

Procedia PDF Downloads 251
882 The Effect of 8 Weeks Aerobic Training and Nitro-L-Arginine-Methyl Ester (L-NAME) on Plasma apelin in Male’s Rats

Authors: Abbassi Daloii Asieh, Yazdani Hoda

Abstract:

Background and Objective: evidence supports systemic inflammation in obesity and insulin resistance. Apelin that is secreted by adipose tissue plays an important role in the inflammation process and appear act as an anti-inflammatory cytokines. The aim of this study was the effect of eight weeks aerobic training and nitro-L-arginine-methyl ester (L-NAME) on plasma apelin in male’s rats. Materials and Methods: For this purpose, 24 male Wistar rats aged 20 months were randomly assigned into four groups: Control, training, training and L-NAME and L-NAME. Training intervention was eight weeks aerobic exercise (5 time/weekly) at 75-80 (%) of maximal oxygen consumption. All rats were killed 72 hours after lasted exercise session; blood samples collected and plasma were stored. Data was analyzed by one way ANOVA and Tucky Test. A p value less than 0.05 was considered statistically signigcant. Results: The results showed that after eight weeks of endurance training exercise Apelin plasma compared to the control group did not change significantly. Also, the results showed that there was significant difference in plasma Apelin between groups(P > 0/05). Also, the results showed no significant difference between the insulin levels and glucose of four groups (P > 0/05). Conclusion: It seems that aerobic exercise plasma Apelin levels in male rats is not affected. On the other hand, nitric oxide inhibitors can reduce levels of plasma Apelin.

Keywords: aerobic training, L-NAME, plasma Apelin, male’s rats

Procedia PDF Downloads 420
881 The Role of Dialogue in Shared Leadership and Team Innovative Behavior Relationship

Authors: Ander Pomposo

Abstract:

Purpose: The aim of this study was to investigate the impact that dialogue has on the relationship between shared leadership and innovative behavior and the importance of dialogue in innovation. This study wants to contribute to the literature by providing theorists and researchers a better understanding of how to move forward in the studies of moderator variables in the relationship between shared leadership and team outcomes such as innovation. Methodology: A systematic review of the literature, originally adopted from the medical sciences but also used in management and leadership studies, was conducted to synthesize research in a systematic, transparent and reproducible manner. A final sample of 48 empirical studies was scientifically synthesized. Findings: Shared leadership gives a better solution to team management challenges and goes beyond the classical, hierarchical, or vertical leadership models based on the individual leader approach. One of the outcomes that emerge from shared leadership is team innovative behavior. To intensify the relationship between shared leadership and team innovative behavior, and understand when is more effective, the moderating effects of other variables in this relationship should be examined. This synthesis of the empirical studies revealed that dialogue is a moderator variable that has an impact on the relationship between shared leadership and team innovative behavior when leadership is understood as a relational process. Dialogue is an activity between at least two speech partners trying to fulfill a collective goal and is a way of living open to people and ideas through interaction. Dialogue is productive when team members engage relationally with one another. When this happens, participants are more likely to take responsibility for the tasks they are involved and for the relationships they have with others. In this relational engagement, participants are likely to establish high-quality connections with a high degree of generativity. This study suggests that organizations should facilitate the dialogue of team members in shared leadership which has a positive impact on innovation and offers a more adaptive framework for the leadership that is needed in teams working in complex work tasks. These results uncover the necessity of more research on the role that dialogue plays in contributing to important organizational outcomes such as innovation. Case studies describing both best practices and obstacles of dialogue in team innovative behavior are necessary to gain a more detailed insight into the field. It will be interesting to see how all these fields of research evolve and are implemented in dialogue practices in the organizations that use team-based structures to deal with uncertainty, fast-changing environments, globalization and increasingly complex work.

Keywords: dialogue, innovation, leadership, shared leadership, team innovative behavior

Procedia PDF Downloads 163
880 Removal of Nickel and Vanadium from Crude Oil by Using Solvent Extraction and Electrochemical Process

Authors: Aliya Kurbanova, Nurlan Akhmetov, Abilmansur Yeshmuratov, Yerzhigit Sugurbekov, Ramiz Zulkharnay, Gulzat Demeuova, Murat Baisariyev, Gulnar Sugurbekova

Abstract:

Last decades crude oils have tended to become more challenge to process due to increasing amounts of sour and heavy crude oils. Some crude oils contain high vanadium and nickel content, for example Pavlodar LLP crude oil, which contains more than 23.09 g/t nickel and 58.59 g/t vanadium. In this study, we used two types of metal removing methods such as solvent extraction and electrochemical. The present research is conducted for comparative analysis of the deasphalting with organic solvents (cyclohexane, carbon tetrachloride, chloroform) and electrochemical method. Applying the cyclic voltametric analysis (CVA) and Inductively coupled plasma mass spectrometry (ICP MS), these mentioned types of metal extraction methods were compared in this paper. Maximum efficiency of deasphalting, with cyclohexane as the solvent, in Soxhlet extractor was 66.4% for nickel and 51.2% for vanadium content from crude oil. Percentage of Ni extraction reached maximum of approximately 55% by using the electrochemical method in electrolysis cell, which was developed for this research and consists of three sections: oil and protonating agent (EtOH) solution between two conducting membranes which divides it from two capsules of 10% sulfuric acid and two graphite electrodes which cover all three parts in electrical circuit. Ions of metals pass through membranes and remain in acid solutions. The best result was obtained in 60 minutes with ethanol to oil ratio 25% to 75% respectively, current fits into the range from 0.3A to 0.4A, voltage changed from 12.8V to 17.3V.

Keywords: demetallization, deasphalting, electrochemical removal, heavy metals, petroleum engineering, solvent extraction

Procedia PDF Downloads 290
879 A Study of Heavy Hydrocarbons Upgrading by Microwave Pyrolysis

Authors: Thanida Sritangthong, Suksun Amornraksa

Abstract:

By-product upgrading is crucial in hydrocarbon industries as it can increase overall profit margin of the business. Microwave-assisted pyrolysis is relatively new technique which induces heat directly to raw materials. This results in a more energy saving and more energy-efficient process. It is also a promising method to enhance and accelerate chemical reactions, thus reducing the pyrolysis reaction time and increasing the quality of value-added products from different kinds of feedstocks. In this study, upgrading opportunity of fuel oil by-product from an olefins plant is investigated by means of microwave pyrolysis. The experiment was conducted in a lab-scale quartz reactor placed inside a 1,100 watts household microwave oven. Operating temperature was varied from 500 to 900C to observe the consequence on the quality of pyrolysis products. Several microwave receptors i.e. activated carbon, silicon carbide (SiC) and copper oxide (CuO) were used as a material to enhance the heating and reaction in the reactor. The effect of residence time was determined by adjusting flow rate of N2 carrier gas. The chemical composition and product yield were analyzed by using gas chromatography (GC) and gas chromatography/mass spectrometry (GC/MS). The results showed that hydrogen, methane, ethylene, and ethane were obtained as the main gaseous products from all operating temperatures while the main liquid products were alkane, cycloalkane and polycyclic aromatic groups. The results indicated that microwave pyrolysis has a potential to upgrade low value hydrocarbons to high value products.

Keywords: fuel oil, heavy hydrocarbons, microwave pyrolysis, pyrolysis

Procedia PDF Downloads 300
878 Effect of Barium Doping on Structural, Morphological, Optical and Photocatalytic Properties of Sprayed ZnO Thin Films

Authors: H. Djaaboube, I. Loucif, Y. Bouachiba, R. Aouati, A. Maameri, A. Taabouche, A. Bouabellou

Abstract:

Thin films of pure and barium-doped zinc oxide (ZnO) were prepared using a spray pyrolysis process. The films were deposited on glass substrates at 450°C. The different samples are characterized by X-ray diffraction (XRD) and UV-Vis spectroscopy. X-ray diffraction patterns reveal the formation of a single ZnO Wurtzite structure and the good crystallinity of the films. The substitution of Ba ions influences the texture of the layers and makes the (002) plane a preferential growth plane. At concentrations below 6% Ba, the hexagonal structure of ZnO undergoes compressive stresses due to barium ions which have a radius twice of the Zn ions. This result leads to the decrees of a and c parameters and, therefore, the volume of the unit cell. This result is confirmed by the decrease in the number of crystallites and the increase in the size of the crystallites. At concentrations above 6%, barium substitutes the zinc atom and modifies the structural parameters of the thin layers. The bandgap of ZnO films decreased with increasing doping; this decrease is probably due to the 4d orbitals of the Ba atom due to the sp-d spin-exchange interactions between the band electrons and the localized d-electrons of the substituted Ba ion. Although, the Urbache energy undergoes an increase which implies the creation of energy levels below the conduction band and decreases the band gap width. The photocatalytic activity of ZnO doped 9% Ba was evaluated by the photodegradation of methylene blue under UV irradiation.

Keywords: barium, doping, photodegradation, spray pyrolysis, ZnO

Procedia PDF Downloads 63
877 Vibration Damping Properties of Electrorheological Materials Based on Chitosan/Perlite Composite

Authors: M. Cabuk, M. Yavuz, T. A. Yesil, H. I. Unal

Abstract:

Electrorheological (ER) fluids are a class of smart materials exhibiting reversible changes in their rheological and mechanical properties under an applied electric field (E). ER fluids generally are composed of polarisable solid particles dispersed in non-conducting oil. ER fluids are fluids which exhibit. The resistance to motion of the ER fluid can be controlled by adjusting the applied E, due to their fast and reversible changes in their rheological properties presence of E. In this study, a series of chitosan/expanded perlite (CS/EP) composites with different chitosan mass fractions (10%, 20%, and 50%) was used. Characterizations of the composites were carried out by Fourier Transform Infrared (FTIR), X-ray diffraction (XRD) and Scanning electron microscopy with energy dispersive X-ray spectroscopy (SEM-EDX) techniques. Antisedimentation stability and dielectric properties of the composites were also determined. The effects of volume fraction, electric field strength, shear rate, shear stress, and temperature onto ER properties of the CS/EP composite particles dispersed in silicone oil (SO) were investigated in detail. Vibration damping behavior of the CS/EP composites were determined as a function of frequence, storage (Gʹ) and loss (Gʹ ʹ) moduli. It was observed that ER response of the CS/EP/SO ER fluids increased with increasing electric field strength and exhibited the typical shear thinning non-Newtonian viscoelastic behaviors with increasing shear rate. The maximum yield stress was obtained with 1250 Pa under E = 3 kV/mm. Further, the CS/EP/SO ER fluids were observed to sensitive to vibration control by showing reversible viscosity enhancements (Gʹ > Gʹ ʹ). Acknowledgements: The authors thank the TÜBİTAK (214Z199) for the financial support of this work.

Keywords: chitosan, electrorheology, perlite, vibration control

Procedia PDF Downloads 218
876 Factors Impacting Technology Integration in EFL Classrooms: A Study of Qatari Independent Schools

Authors: Youmen Chaaban, Maha Ellili-Cherif

Abstract:

The purpose of this study was to examine the effects of teachers’ individual characteristics and perceptions of environmental factors that impact their technology integration into their EFL (English as a Foreign Language) classrooms. To this end, a national survey examining EFL teachers’ perceptions was conducted at Qatari Independent schools. 263 EFL teachers responded to the survey which investigated several factors known to impact technology integration. These factors included technology availability and support, EFL teachers’ perceptions of importance, obstacles facing technology integration, competency with technology use, and formal technology preparation. The impact of these factors on teachers’ and students’ educational technology use was further measured. The analysis of the data included descriptive statistics and a chi-square analysis test in order to examine the relationship between these factors. The results revealed important cultural factors that impact teachers’ practices and attitudes towards technology in the Qatari context. EFL teachers were found to integrate technology most prominently for instructional delivery and preparation. The use of technology as a learning tool received less emphasis. Teachers further revealed consistent perceptions about obstacles to integration, high levels of confidence in using technology, and consistent beliefs about the importance of using technology as a learning tool. Further analyses of the factors impacting technology integration can assist with Qatar’s technology advancement and development efforts by indicating the areas of strength and areas where additional efforts are needed. The results will lay the foundation for conducting context-specific professional development suitable for the needs of EFL teachers in Qatari Independent Schools.

Keywords: educational technology integration, Qatar, EFL, independent schools, ICT

Procedia PDF Downloads 367
875 Health Hazards Among Health Care Workers and Associated Factors in Public Hospitals, Sana'a-Yemen

Authors: Makkia Ahmad Ali Al-Falahi, Abdullah Abdelaziz Muharram

Abstract:

Background: Healthcare workers (HCWs) in Yemen are exposed to a myriad of occupational health hazards, including biological, physical, ergonomic, chemical and psychosocial hazards. HCWs operate in an environment that is considered to be one of the most hazardous occupational settings. Objective: To assess the prevalence of occupational health hazards among healthcare workers and associated risk factors in public hospitals in Sana'a City, Yemen. Method: Descriptive cross-sectional design was utilized; out of 5443 totals of HCWs 396 were selected by multistage sampling technique was carried out in the public hospitals in Sana'a city, Yemen. Results: More the half (60.6%) of HCWs aged between 20-30 years, (50.8%) were males, (56.3%) were married, and (45.5%) had a diploma qualification, while (65.2%) of HCWs had less than 6 years of experience. The result showed that the highest prevalence of occupational hazards was (99%), (ergonomic hazards (93.4%), biological hazards (87.6%), psychosocial (86.65%), physical hazards (83.3%), and chemical hazards (73.5%). There were no statistically significant differences between demographic characteristics and the prevalence of occupational hazards (p >0.05). Conclusion and recommendations: The study showed the highest prevalence of occupational hazards; regarding the prevalence of biological hazards exposure to sharp-related injury, the most prevalent physical hazards were slip/trip/and fall. Ergonomic hazards had back or neck pain during work. Chemical hazards were allergic to medical gloves powder. On psychosocial hazards was suffered from verbal and physical harassment. The study concluded by raising awareness among HCWs by conducting training courses to prevent occupational hazards.

Keywords: health workers, occupational hazards, risk factors, the prevalence

Procedia PDF Downloads 59
874 Hot Corrosion and Oxidation Degradation Mechanism of Turbine Materials in a Water Vapor Environment at a Higher Temperature

Authors: Mairaj Ahmad, L. Paglia, F. Marra, V. Genova, G. Pulci

Abstract:

This study employed Rene N4 and FSX 414 superalloys, which are used in numerous turbine engine components due of their high strength, outstanding fatigue, creep, thermal, and corrosion-resistant properties. An in-depth examination of corrosion mechanisms with vapor present at high temperature is necessary given the industrial trend toward introducing increasing amounts of hydrogen into combustion chambers in order to boost power generation and minimize pollution in contrast to conventional fuels. These superalloys were oxidized in recent tests for 500, 1000, 2000, 3000 and 4000 hours at 982±5°C temperatures with a steady airflow at a flow rate of 10L/min and 1.5 bar pressure. These superalloys were also examined for wet corrosion for 500, 1000, 2000, 3000, and 4000 hours in a combination of air and water vapor flowing at a 10L/min rate. Weight gain, X-ray diffraction (XRD), scanning electron microscopy (SEM), and energy dispersive x-ray spectroscopy (EDS) were used to assess the oxidation and heat corrosion resistance capabilities of these alloys before and after 500, 1000, and 2000 hours. The oxidation/corrosion processes that accompany the formation of these oxide scales are shown in the graph of mass gain vs time. In both dry and wet oxidation, oxides like Al2O3, TiO2, NiCo2O4, Ni3Al, Ni3Ti, Cr2O3, MnCr2O4, CoCr2O4, and certain volatile compounds notably CrO2(OH)2, Cr(OH)3, Fe(OH)2, and Si(OH)4 are formed.

Keywords: hot corrosion, oxidation, turbine materials, high temperature corrosion, super alloys

Procedia PDF Downloads 67
873 Optimizing Oxidation Process Parameters of Al-Li Base Alloys Using Taguchi Method

Authors: Muna K. Abbass, Laith A. Mohammed, Muntaha K. Abbas

Abstract:

The oxidation of Al-Li base alloy containing small amounts of rare earth (RE) oxides such as 0.2 wt% Y2O3 and 0.2wt% Nd2O3 particles have been studied at temperatures: 400ºC, 500ºC and 550°C for 60hr in a dry air. Alloys used in this study were prepared by melting and casting in a permanent steel mould under controlled atmosphere. Identification of oxidation kinetics was carried out by using weight gain/surface area (∆W/A) measurements while scanning electron microscopy (SEM) and x-ray diffraction analysis were used for micro structural morphologies and phase identification of the oxide scales. It was observed that the oxidation kinetic for all studied alloys follows the parabolic law in most experimental tests under the different oxidation temperatures. It was also found that the alloy containing 0.2 wt %Y 2O3 particles possess the lowest oxidation rate and shows great improvements in oxidation resistance compared to the alloy containing 0.2 wt % Nd2O3 particles and Al-Li base alloy. In this work, Taguchi method is performed to estimate the optimum weight gain /area (∆W/A) parameter in oxidation process of Al-Li base alloys to obtain a minimum thickness of oxidation layer. Taguchi method is used to formulate the experimental layout, to analyses the effect of each parameter (time, temperature and alloy type) on the oxidation generation and to predict the optimal choice for each parameter and analyzed the effect of these parameters on the weight gain /area (∆W/A) parameter. The analysis shows that, the temperature significantly affects on the (∆W/A) parameter.

Keywords: Al-Li base alloy, oxidation, Taguchi method, temperature

Procedia PDF Downloads 356
872 The Role of Phase Morphology on the Corrosion Fatigue Mechanism in Marine Steel

Authors: Victor Igwemezie, Ali Mehmanparast

Abstract:

The correct knowledge of corrosion fatigue mechanism in marine steel is very important. This is because it enables the design, selection, and use of steels for offshore applications. It also supports realistic corrosion fatigue life prediction of marine structures. A study has been conducted to increase the understanding of corrosion fatigue mechanism in marine steels. The materials investigated are normalized and advanced S355 Thermomechanical control process (TMCP) steels commonly used in the design of offshore wind turbine support structures. The experimental study was carried out by conducting corrosion fatigue tests under conditions pertinent to offshore wind turbine operations, using the state of the art facilities. A careful microstructural study of the crack growth path was conducted using metallurgical optical microscope (OM), scanning electron microscope (SEM) and Energy Dispersive X-Ray Spectroscopy (EDX). The test was conducted on three subgrades of S355 steel: S355J2+N, S355G8+M and S355G10+M and the data compared with similar studies in the literature. The result shows that the ferrite-pearlite morphology primarily controls the corrosion-fatigue crack growth path in marine steels. A corrosion fatigue mechanism which relies on the hydrogen embrittlement of the grain boundaries and pearlite phase is used to explain the crack propagation behaviour. The crack growth trend in the Paris region of the da/dN vs. ΔK curve is used to explain the dependency of the corrosion-fatigue crack growth rate on the ferrite-pearlite morphology.

Keywords: corrosion-fatigue mechanism, fatigue crack growth rate, ferritic-pearlitic steel, microstructure, phase morphology

Procedia PDF Downloads 141
871 Removal Efficiency of Some Heavy Metals from Aqueous Solution on Magnetic Nanoparticles

Authors: Gehan El-Sayed Sharaf El-Deen

Abstract:

In this study, super paramagnetic iron-oxide nano- materials (SPMIN) were investigated for removal of toxic heavy metals from aqueous solution. The magnetic nanoparticles of 12 nm were synthesized using a co-precipitation method and characterized by transmission electron microscopy (TEM), transform infrared spectroscopy (FTIR), x-ray diffraction (XRD) and vibrating sample magnetometer (VSM). Batch experiments carried out to investigate the influence of different parameters such as contact time, initial concentration of metal ions, the dosage of SPMIN, desorption,pH value of solutions. The adsorption process was found to be highly pH dependent, which made the nanoparticles selectively adsorb these three metals from wastewater. Maximum sorption for all the studies cations obtained at the first half hour and reached equilibrium at one hour. The adsorption data of heavy metals studied were well fitted with the Langmuir isotherm and the equilibrium data show the percent removal of Ni2+, Zn2+ and Cd2+ were 96.5%, 80% and 75%, respectively. Desorption studies in acidic medium indicate that Zn2+, Ni2+ and Cd2+ were removed by 89%, 2% and 18% from the first cycle. Regeneration studies indicated that SPMIN nanoparticles undergoing successive adsorption–desorption processes for Zn2+ ions retained original metal removal capacity. The results revealed that the most prominent advantage of the prepared SPMIN adsorbent consisted in their separation convenience compared to the other adsorbents and SPMIN has high efficiency for removal the investigated metals from aqueous solution.

Keywords: heavy metals, magnetic nanoparticles, removal efficiency, Batch technique

Procedia PDF Downloads 231
870 Oxidative Status and Some Serum Macro Minerals during Estrus, Anestrous and Repeat Breeding in Cholistani Cattle

Authors: Farah Ali, Laeeq Akbar Lodhi, Riaz Hussain, Muhammad Sufyan

Abstract:

The present study was conducted to determine the macro mineral profile and biomarkers of oxidative stress in Cholistani cattle kept at a public farm and various villages in district Bahawalpur. For this purpose 90 blood samples were collected each from estrual, anestrous and repeat breeding cattle having different age and lactation number. Reproductive tract examination of all the cattle was carried out to determine the reproductive status. Blood samples without EDTA were collected for serum separation at day of estrus (normal cyclic), repeat breeder and anestrous cows. The serum calcium levels were significantly decreased (P<0.05) in anestrous (7.31±0.02 mg/dl) cattle as compared to estrus. However, these values were non-significantly different between repeat breeder and cattle having estrus phase. The concentrations of serum phosphorus were significantly higher (P<0.01) in normal estrual (4.99±0.08 mg/dl) as compared torepeat breeder (3.90±0.06 mg/dl) and anestrous (3.82±0.04 mg/dl) Cholistani cattle. Mean serum MDA (nmol/ml) levels of repeat breeder (2.68±0.18) and anestrous (2.54±0.22) were significantly(P<0.01) higher than the estrous (1.71±0.03) cattle. Moreover, the serum nitric oxide levels(µmol/L) were also increased significantly (P<0.01) in repeat breeder(58.28±4.01)and anestrous (61.40±9.40) than the normalestrous (31.67±6.71) cattle. The ratio of Ca: P in normal cyclic animals was lower (1.73:1) as compared to the anestrous animals (1.92:1). It can be concluded from the present study that the level of Ca: P should also be near to 1.5:1 for better reproductive performance.

Keywords: anestrus, cholistani cattle, minerals, oxidative stress, repeat breeder

Procedia PDF Downloads 578
869 Effects of Training on Self-Efficacy, Competence, and Target Complaints of Dementia Family Support Program Facilitators

Authors: Myonghwa Park, Eun Jeong Choi

Abstract:

Persons with dementia living at home have complex caregiving demands, which can be significant sources of stress for the family caregivers. Thus, the dementia family support program facilitators struggle to provide various health and social services, facing diverse challenges. The purpose of this study was to research the effects of training program for the dementia family support program facilitators on self-efficacy, competence, and target complaints concerning operating their program. We created a training program with systematic contents, which was composed of 10 sessions and we provided the program for the facilitators. The participants were 32 people at 28 community dementia support centers who manage dementia family support programs and they completed quantitative and qualitative self-report questionnaire before and after participating in the training program. For analyzing the data, descriptive statistics were used and with a paired t-test, pretest and posttest scores of self-efficacy, competence, and target complaints were analyzed. We used Statistical Package for the Social Sciences (SPSS) statistics (Version 21) to analyze the data. The average age of the participants was 39.6 years old and the 84.4% of participants were nurses. There were statistically meaningful increases in facilitators’ self-efficacy scores (t = -4.45, p < .001) and competence scores (t = -2.133, p = 0.041) after participating in training program and operating their own dementia family support program. Also, the facilitators’ difficulties in conducting their dementia family support program were decreased which was assessed with target complaints. Especially, the facilitators’ lack of dementia expertise and experience was decreased statistically significantly (t = 3.520, p = 0.002). Findings provided evidence of the benefits of the training program for facilitators to enhance managing dementia family support program by improving the facilitators’ self-efficacy and competence and decreasing their difficulties regarding operating their program.

Keywords: competence, dementia, facilitator, family, self-efficacy, training

Procedia PDF Downloads 195
868 Investigating the Effect of Brand Equity on Competitive Advantage in the Banking Industry

Authors: Rohollah Asadian Kohestani, Nazanin Sedghi

Abstract:

As the number of banks and financial institutions working in Iran has been significantly increased, the attracting and retaining customers and encouraging them to continually use the modern banking services have been important and vital issues. Therefore, there would be a serious competition without a deep perception of consumers and fitness of banking services with their needs in the current economic conditions of Iran. It should be noted that concepts such as 'brand equity' is defined based on the view of consumers; however, it is also focused by shareholders, competitors and other beneficiaries of a firm in addition to bank and its consumers. This study examines the impact of brand equity on the competitive advantage in the banking industry as intensive competition between brands of different banks leads to pay more attention to the brands. This research is based on the Aaker’s model examining the impact of four dimensions of brand equity on the competitive advantage of private banks in Behshahr city. Moreover, conducting an applied research and data analysis has been carried out by a descriptive method. Data collection was done using literature review and questionnaire. A 'simple random' methodology was selected for sampling staff of banks while sampling methodology to select consumers of banks was the distribution of questionnaire between staff and consumers of five private banks including Tejarat, Mellat, Refah K., Ghavamin and, Tose’e Ta’avon banks. Results show that there is a significant relationship between brand equity and their competitive advantage. In this research, software of SPSS 16 and LISREL 8.5, as well as different methods of descriptive inferential statistics for analyzing data and test hypotheses, were employed.

Keywords: brand awareness, brand loyalty, brand equity, competitive advantage

Procedia PDF Downloads 118
867 Hybrid Materials Obtained via Sol-Gel Way, by the Action of Teraethylorthosilicate with 1, 3, 4-Thiadiazole 2,5-Bifunctional Compounds

Authors: Afifa Hafidh, Fathi Touati, Ahmed Hichem Hamzaoui, Sayda Somrani

Abstract:

The objective of the present study has been to synthesize and to characterize silica hybrid materials using sol-gel technic and to investigate their properties. Silica materials were successfully fabricated using various bi-functional 1,3,4-thiadiazoles and tetraethoxysilane (TEOS) as co-precursors via a facile one-pot sol-gel pathway. TEOS was introduced at room temperature with 1,3,4-thiadiazole 2,5-difunctiunal adducts, in ethanol as solvent and using HCl acid as catalyst. The sol-gel process lead to the formation of monolithic, coloured and transparent gels. TEOS was used as a principal network forming agent. The incorporation of 1,3,4-thiadiazole molecules was realized by attachment of these later onto a silica matrix. This allowed covalent linkage between organic and inorganic phases and lead to the formation of Si-N and Si-S bonds. The prepared hybrid materials were characterized by Fourier transform infrared, NMR ²⁹Si and ¹³C, scanning electron microscopy and nitrogen absorption-desorption measurements. The optic and magnetic properties of hybrids are studied respectively by ultra violet-visible spectroscopy and electron paramagnetic resonance. It was shown in this work, that heterocyclic moieties were successfully attached in the hybrid skeleton. The formation of the Si-network composed of cyclic units (Q3 structures) connected by oxygen bridges (Q4 structures) was proved by ²⁹Si NMR spectroscopy. The Brunauer-Elmet-Teller nitrogen adsorption-desorption method shows that all the prepared xerogels have isotherms type IV and are mesoporous solids. The specific surface area and pore volume of these materials are important. The obtained results show that all materials are paramagnetic semiconductors. The data obtained by Nuclear magnetic resonance ²⁹Si and Fourier transform infrared spectroscopy, show that Si-OH and Si-NH groups existing in silica hybrids can participate in adsorption interactions. The obtained materials containing reactive centers could exhibit adsorption properties of metal ions due to the presence of OH and NH functionality in the mesoporous frame work. Our design of a simple method to prepare hybrid materials may give interest of the development of mesoporous hybrid systems and their use within the domain of environment in the future.

Keywords: hybrid materials, sol-gel process, 1, 3, 4-thiadaizole, TEOS

Procedia PDF Downloads 159
866 Protective Role of CoQ10 or L-Carnitine on the Integrity of the Myocardium in Doxorubicin Induced Toxicity

Authors: Gehan A. Hegazy, Hesham N. Mustafa, Sally A. El Awdan, Marawan AbdelBaset

Abstract:

Doxorubicin (DOX) is a chemotherapeutic agent used for the treatment of different cancers and its clinical usage is hindered by the oxidative injury-related cardiotoxicity. This work aims to declare if the harmful effects of DOX on the heart can be alleviated with the use of Coenzyme Q10 (CoQ10) or L-carnitine. The study was performed on seventy-two female Wistar albino rats divided into six groups, 12 animals each: Control group; DOX group (10 mg/kg); CoQ10 group (200 mg/kg); L-carnitine group (100 mg/kg); DOX + CoQ10 group; DOX + L-carnitine group. CoQ10 and L-carnitine treatment orally started five days before a single dose of 10 mg/kg DOX that injected intraperitoneally (IP) then the treatment continued for ten days. At the end of the study, serum biochemical parameters of cardiac damage, oxidative stress indices, and histopathological changes were investigated. CoQ10 or L-carnitine showed noticeable effects in improving cardiac functions evidenced reducing serum enzymes as serum interleukin-1 beta (IL-1), tumor necrosis factor alpha (TNF-), leptin, lactate dehydrogenase (LDH), Cardiotrophin-1, Troponin-I and Troponin-T. Also, alleviate oxidative stress, decrease of cardiac Malondialdehyde (MDA), Nitric oxide (NO) and restoring cardiac reduced glutathione levels to normal levels. Both corrected the cardiac alterations histologically and ultrastructurally. With visible improvements in -SMA, vimentin and eNOS immunohistochemical markers. CoQ10 or L-carnitine supplementation improves the functional and structural integrity of the myocardium.

Keywords: CoQ10, doxorubicin, L-Carnitine, cardiotoxicity

Procedia PDF Downloads 149
865 Gender Equality at Workplace in Iran - Strategies and Successes Against Systematic Bias

Authors: Leila Sadeghi

Abstract:

Gender equality is a critical concern in the workplace, particularly in Iran, where legal and social barriers contribute to significant disparities. This abstract presents a case study of Dahi Bondad Co., a company based in Tehran, Iran that recognized the urgency of addressing the gender gap within its organization. Through a comprehensive investigation, the company identified issues related to biased recruitment, pay disparities, promotion biases, internal barriers, and everyday boundaries. This abstract highlights the strategies implemented by Dahi Bondad Co. to combat these challenges and foster gender equality. The company revised its recruitment policies, eliminated gender-specific language in job advertisements, and implemented blind resume screening to ensure equal opportunities for all applicants. Comprehensive pay equity analyses were conducted, leading to salary adjustments based on qualifications and experience to rectify pay disparities. Clear and transparent promotion criteria were established, and training programs were provided to decision-makers to raise awareness about unconscious biases. Additionally, mentorship and coaching programs were introduced to support female employees in overcoming self-limiting beliefs and imposter syndrome. At the same time, practical workshops and gamification techniques were employed to boost confidence and encourage women to step out of their comfort zones. The company also recognized the importance of dress codes and allowed optional hijab-wearing, respecting local traditions while promoting individual freedom. As a result of these strategies, Dahi Bondad Co. successfully fostered a more equitable and empowering work environment, leading to increased job satisfaction for both male and female employees within a short timeframe. This case study serves as an example of practical approaches that human resource managers can adopt to address gender inequality in the workplace, providing valuable insights for organizations seeking to promote gender equality in similar contexts.

Keywords: gender equality, human resource strategies, legal barrier, social barrier, successful result, successful strategies, workplace in Iran

Procedia PDF Downloads 57
864 An Investigation of the Determinants of Discount Rate Manipulation in Swedish and Finnish Listed Companies

Authors: Fredrik Hartwig, Peter Lindberg

Abstract:

In 2004, the International Accounting Standards Board (IASB) issued new accounting standards for impairment testing of goodwill. IFRS 3 Business Combinations and IAS 36 Impairment of Assets prohibited amortization of acquired goodwill and instead required companies to test goodwill for impairment annually or more often if necessary. The goodwill impairment test is based on management’s judgement and estimations, making the impairment-only-approach subjective and unreliable. Management can use the discretion opportunistically by managing goodwill impairments. The IASB’s remedy to the reliability problem has been to demand transparent financial reports. IAS 36 paragraph 134 requires detailed disclosures regarding the impairment test in order to make potentially unreasonable assumptions and estimations visible. The disclosure requirements should thus (in theory) make it more difficult for management to ‘choose’ assumptions and estimations that suit an agenda. Whether the requirement to disclose detailed disclosures regarding the impairment test leads to less opportunism is however an empirical question. This work analyses whether one of the required disclosures in IAS 36 paragraph 134, the reported discount rate, differs from an independently estimated risk-adjusted discount rate. Estimates of discount rates that are either lower or higher than the independently estimated discount rate are here defined as opportunism. In the former case - i.e. when the reported discount rate is lower - the objective may be to avoid profit reducing impairment charges. In the latter case - i.e. when the reported discount rate is higher - the objective may be to reduce profits or take ‘big baths’. This paper differs in one important respect from previous similar studies, the majority of which are based on purely descriptive statistics; we use multivariate regression analysis to analyze what factors affect deviations between disclosed discount rates and independently estimated discount rates. The sample consists of Swedish and Finnish listed companies. Swedish and Finnish listed companies are analysed since the accounting oversight bodies differ between the two countries. The results show that discount rate deviations in Swedish and Finnish listed companies are significantly related to accounting oversight, size and industry but not financial risk, business risk and goodwill intensity.

Keywords: discount rate, manipulation, goodwill impairment test, disclosures

Procedia PDF Downloads 109
863 Heritage Impact Assessment Policy within Western Balkans, Albania

Authors: Anisa Duraj

Abstract:

As usually acknowledged, cultural heritage is the weakest component in EIA studies. The role of heritage impact assessment (HIA) in development projects is not often accounted for, and in those cases where it is, HIA is considered as a reactive response and not as a solutions provider. Because of continuous development projects, in most cases, heritage is unconsidered and often put under threat. Cultural protection and development challenges ask for prudent legal regulation and appropriate policy implementation. The challenges become even more peculiar in underdeveloped countries or endangered areas, which are generally characterized by numerous legal constraints. Therefore, the need for strategic proposals for HIA is of high importance. In order to trigger HIA as a proactive operation in the IA process and make sure to cover cultural heritage in the whole EIA framework, an appropriate system of evaluation of impacts should be provided. To obtain the required results for HIA, this last must be part of a regional policy, which will address and guide development projects toward a proper evaluation of their impacts affecting heritage. In order to get a clearer picture of existing gabs but also new possibilities for HIA, this paper will focus on the Western Balkans region and the undergoing changes that it faces. Concerning continuous development pressure in the region and within the aspiration of the Western Balkans countries to join the European Union (EU) as member states, attention should be paid to new development policies under the EU directives for conducting EIAs, and accurate support is required for the restructuration of existing policies as well as for the implementation of the UN Agenda for SDGs. In the framework of new emerging needs, if HIA is taken into account, the outcome would be an inclusive regional program that would help to overcome marginality issues of spaces and people.

Keywords: cultural heritage, impact assessment, SDGs, urban development, western Balkans, regional policy, HIA, EIA

Procedia PDF Downloads 78