Search results for: commonwealth literature
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 6951

Search results for: commonwealth literature

5091 Investigating Perception of Iranian Organizations on Internet of Things Solutions and Applications

Authors: Changiz Valmohammadi

Abstract:

The main purpose of this study is to explore the perception of Iranian experts and executive managers of sample organizations on the benefits and barriers of Internet of Things (IoT) solutions implementation. Based on the review of the related literature and web sites, benefits and barriers of successful implementation to IoT solutions were identified. Through a self-administered questionnaire which was collected from 67 Iranian organizations the ranking and importance of benefits and barriers of IoT solutions implementation were determined based on the perception of the experts of the surveyed organizations. Analysis of data and the obtained results revealed that “improved customer experience” and “Supply chain optimization and responsiveness” are the most important benefits that the survey organizations expect to reap as a result of IoT solutions implementation. Also,” Integration challenges" and “cannot find right suppliers” were ranked as the most challenging barriers to IoT solutions implementation.

Keywords: internet of things (IoT), exploratory study, benefits, barriers, Iran

Procedia PDF Downloads 519
5090 Modification of Newton Method in Two Point Block Backward Differentiation Formulas

Authors: Khairil I. Othman, Nur N. Kamal, Zarina B. Ibrahim

Abstract:

In this paper, we present modified Newton method as a new strategy for improving the efficiency of Two Point Block Backward Differentiation Formulas (BBDF) when solving stiff systems of ordinary differential equations (ODEs). These methods are constructed to produce two approximate solutions simultaneously at each iteration The detailed implementation of the predictor corrector BBDF with PE(CE)2 with modified Newton are discussed. The proposed modification of BBDF is validated through numerical results on some standard problems found in the literature and comparisons are made with the existing Block Backward Differentiation Formula. Numerical results show the advantage of using the new strategy for solving stiff ODEs in improving the accuracy of the solution.

Keywords: newton method, two point, block, accuracy

Procedia PDF Downloads 357
5089 Evaluation of the Effectiveness of Crisis Management Support Bases in Tehran

Authors: Sima Hajiazizi

Abstract:

Tehran is a capital of Iran, with the capitals of the world to natural disasters such as earthquake and flood vulnerable has known. City has stated on three faults, Ray, Mosha, and north according to report of JICA in 2000, the most casualties and destruction was the result of active fault Ray. In 2003, the prevention and management of crisis in Tehran to conduct prevention and rehabilitation of the city, under the Ministry has active. Given the breadth and lack of appropriate access in the city, was considered decentralized management for crisis management support, in each region, in order to position the crisis management headquarters at the time of crises and implementation of programs for prevention and education of the citizens and also to position the bases given in some areas of the neighboring provinces at the time of the accident for help and a number of databases to store food and equipment needed at the time of the disaster. In this study, the bases for one, six, nine and eleven regions of Tehran in the field of management and training are evaluated. Selected areas had local accident and experience of practice for disaster management and local training has been experiencing challenges. The research approach was used qualitative research methods underlying Ground theory. At first, the information obtained through the study of documents and Semi-structured interviews by administrators, officials of training and participant observation in the classroom, line by line, and then it was coded in two stages, by comparing and questioning concepts, categories and extract according to the indicators is obtained from literature studies, subjects were been central. Main articles according to the frequency and importance of the phenomenon were called and they were drawn diagram paradigm and at the end with the intersections phenomena and their causes with indicators extracted from the texts, approach each phenomenon and the effectiveness of the bases was measured. There are two phenomenons in management; 1. The inability to manage the vast and complex crisis events and to resolve minor incidents due to the mismatch between managers. 2. Weaknesses in the implementation of preventive measures and preparedness to manage crisis is causal of situations, fields and intervening. There are five phenomenons in the field of education; 1. In the six-region participation and interest is high. 2. In eleven-region training partnerships for crisis management were to low that next by maneuver in schools and local initiatives such as advertising and use of aid groups have increased. 3. In nine-region, contributions to education in the area of crisis management at the beginning were low that initiatives like maneuver in schools and communities to stimulate and increase participation have increased sensitivity. 4. Managers have been disagreement with the same training in all areas. Finally for the issues that are causing the main issues, with the help of concepts extracted from the literature, recommendations are provided.

Keywords: crises management, crisis management support bases, vulnerability, crisis management headquarters, prevention

Procedia PDF Downloads 174
5088 Laparoscopic Resection Shows Comparable Outcomes to Open Thoracotomy for Thoracoabdominal Neuroblastomas: A Meta-Analysis and Systematic Review

Authors: Peter J. Fusco, Dave M. Mathew, Chris Mathew, Kenneth H. Levy, Kathryn S. Varghese, Stephanie Salazar-Restrepo, Serena M. Mathew, Sofia Khaja, Eamon Vega, Mia Polizzi, Alyssa Mullane, Adham Ahmed

Abstract:

Background: Laparoscopic (LS) removal of neuroblastomas in children has been reported to offer favorable outcomes compared to the conventional open thoracotomy (OT) procedure. Critical perioperative measures such as blood loss, operative time, length of stay, and time to postoperative chemotherapy have all supported laparoscopic use rather than its more invasive counterpart. Herein, a pairwise meta-analysis was performed comparing perioperative outcomes between LS and OT in thoracoabdominal neuroblastoma cases. Methods: A comprehensive literature search was performed on PubMed, Ovid EMBASE, and Scopus databases to identify studies comparing the outcomes of pediatric patients with thoracoabdominal neuroblastomas undergoing resection via OT or LS. After deduplication, 4,227 studies were identified and subjected to initial title screening with exclusion and inclusion criteria to ensure relevance. When studies contained overlapping cohorts, only the larger series were included. Primary outcomes include estimated blood loss (EBL), hospital length of stay (LOS), and mortality, while secondary outcomes were tumor recurrence, post-operative complications, and operation length. The “meta” and “metafor” packages were used in R, version 4.0.2, to pool risk ratios (RR) or standardized mean differences (SMD) in addition to their 95% confidence intervals in the random effects model via the Mantel-Haenszel method. Heterogeneity between studies was assessed using the I² test, while publication bias was assessed via funnel plot. Results: The pooled analysis included 209 patients from 5 studies (141 OT, 68 LS). Of the included studies, 2 originated from the United States, 1 from Toronto, 1 from China, and 1was from a Japanese center. Mean age between study cohorts ranged from 2.4 to 5.3 years old, with female patients occupying between 30.8% to 50% of the study populations. No statistically significant difference was found between the two groups for LOS (SMD -1.02; p=0.083), mortality (RR 0.30; p=0.251), recurrence(RR 0.31; p=0.162), post-operative complications (RR 0.73; p=0.732), or operation length (SMD -0.07; p=0.648). Of note, LS appeared to be protective in the analysis for EBL, although it did not reach statistical significance (SMD -0.4174; p= 0.051). Conclusion: Despite promising literature assessing LS removal of pediatric neuroblastomas, results showed it was non-superior to OT for any explored perioperative outcomes. Given the limited comparative data on the subject, it is evident that randomized trials are necessary to further the efficacy of the conclusions reached.

Keywords: laparoscopy, neuroblastoma, thoracoabdominal, thoracotomy

Procedia PDF Downloads 132
5087 A Cultural-Sensitive Approach to Counseling a Samoan Sex Offender

Authors: Byron Malaela Sotiata Seiuli

Abstract:

Sexual violation is any form of sexual violence, including rape, child molestation, incest, and similar forms of non-consensual sexual contact. Much of these acts of violation are perpetuated, but not entirely, by men against women and children. Moetolo is a Samoan term that is used to describe a person who sexually violates another while they or their family are asleep. This paper presents and discusses sexual abuse from a Samoan viewpoint. Insights are drawn from the authors’ counseling engagement with a Samoan sex offender as part of his probation review process. Relevant literature is also engaged to inform and provide interpretation to the therapeutic work carried out. This article seeks to contribute new understanding to patterned responses of some Samoan people to sexual abuse behaviors, and steps to remedy arising concerns with perpetrators seeking reintegration back into their communities.

Keywords: Fa'asamoa, Samoan identity, sexual abuse counseling, Uputaua therapeutic approach

Procedia PDF Downloads 301
5086 Digital Twins: Towards an Overarching Framework for the Built Environment

Authors: Astrid Bagireanu, Julio Bros-Williamson, Mila Duncheva, John Currie

Abstract:

Digital Twins (DTs) have entered the built environment from more established industries like aviation and manufacturing, although there has never been a common goal for utilising DTs at scale. Defined as the cyber-physical integration of data between an asset and its virtual counterpart, DT has been identified in literature from an operational standpoint – in addition to monitoring the performance of a built asset. However, this has never been translated into how DTs should be implemented into a project and what responsibilities each project stakeholder holds in the realisation of a DT. What is needed is an approach to translate these requirements into actionable DT dimensions. This paper presents a foundation for an overarching framework specific to the built environment. For the purposes of this research, the UK widely used the Royal Institute of British Architects (RIBA) Plan of Work from 2020 is used as a basis for itemising project stages. The RIBA Plan of Work consists of eight stages designed to inform on the definition, briefing, design, coordination, construction, handover, and use of a built asset. Similar project stages are utilised in other countries; therefore, the recommendations from the interviews presented in this paper are applicable internationally. Simultaneously, there is not a single mainstream software resource that leverages DT abilities. This ambiguity meets an unparalleled ambition from governments and industries worldwide to achieve a national grid of interconnected DTs. For the construction industry to access these benefits, it necessitates a defined starting point. This research aims to provide a comprehensive understanding of the potential applications and ramifications of DT in the context of the built environment. This paper is an integral part of a larger research aimed at developing a conceptual framework for the Architecture, Engineering, and Construction (AEC) sector following a conventional project timeline. Therefore, this paper plays a pivotal role in providing practical insights and a tangible foundation for developing a stage-by-stage approach to assimilate the potential of DT within the built environment. First, the research focuses on a review of relevant literature, albeit acknowledging the inherent constraint of limited sources available. Secondly, a qualitative study compiling the views of 14 DT experts is presented, concluding with an inductive analysis of the interview findings - ultimately highlighting the barriers and strengths of DT in the context of framework development. As parallel developments aim to progress net-zero-centred design and improve project efficiencies across the built environment, the limited resources available to support DTs should be leveraged to propel the industry to reach its digitalisation era, in which AEC stakeholders have a fundamental role in understanding this, from the earliest stages of a project.

Keywords: digital twins, decision-making, design, net-zero, built environment

Procedia PDF Downloads 123
5085 Numerical Analysis of Swirling Chamber Using Improved Delayed Detached Eddy Simulation Turbulence Model

Authors: Hamad M. Alhajeri

Abstract:

Swirling chamber is a promising cooling method for heavily thermally loaded parts like turbine blades due to the additional circumferential velocity and therefore improved turbulent mixing of the fluid. This paper investigates numerically the effect of turbulence model on the heat convection of the swirling chamber. Grid independence analysis is conducted to obtain the proper grid dimension. The work validated with experimental data available in the literature. Flow analysis using improved delayed detached eddy simulation turbulence model and Reynolds averaged Navier-Stokes k-ɛ turbulence model is carried. The flow characteristic near the exit is reformed when improved delayed detached eddy simulation model used.

Keywords: gas turbine, Nusselt number, flow characteristics, heat transfer

Procedia PDF Downloads 202
5084 Key Factors for a Smart City

Authors: Marta Christina Suciu, Cristina Andreea Florea

Abstract:

The purpose of this paper is to highlight the relevance of building smart cities in the context of regional development and to analyze the important factors that make a city smart. These cities could be analyzed through the perspective of environment quality, the socio-cultural condition, technological applications and innovations, the vitality of the economic environment and public policies. Starting with these five sustainability domains, we will demonstrate the hypothesis that smart cities are the engine of the regional development. The aim of this paper is to assess the implications of smart cities, in the context of sustainable development, analyzing the benefits of developing creative and innovative cities. Regarding the methodology, it is used the systemic, logical and comparative analysis of important literature and data, also descriptive statistics and correlation analysis. In conclusion, we will define a direction on the regional development and competitiveness increasing.

Keywords: creativity, innovation, regional development, smart city, sustainability, triple helix

Procedia PDF Downloads 492
5083 The Role of European Union in Global Governance

Authors: Yrfet Shkreli

Abstract:

Despite all the wide research and literature on the subject, changing and challenging times often present themselves with new objectives, fluid politics and everlasting point of views. Much is said about the subject and the trend nowadays is watching every EU intervention as a form of neo colonialism or a form of establishing new markets. The paper will try to establish a new perspective on EU influences, policies and impacts analyzed from multidimensional point of view, not limiting itself on a narrow external dimension, focusing on a broader understanding of it diverse contribution to global governance and peace keeping. Tending to be critical, this paper, tend to fall out of extremes, nether holding a Eurocentric position, nor falling for cheap critic to the whole failures and impact of EU policies. The ambition is to show EU as a contributing factor while keeping in mind its nature as a multi layered actor and with not necessarily coinciding interests among its member states.

Keywords: European Union, global governance, globalization, normative power

Procedia PDF Downloads 303
5082 Development and Validation of a Turbidimetric Bioassay to Determine the Potency of Ertapenem Sodium

Authors: Tahisa M. Pedroso, Hérida R. N. Salgado

Abstract:

The microbiological turbidimetric assay allows the determination of potency of the drug, by measuring the turbidity (absorbance), caused by inhibition of microorganisms by ertapenem sodium. Ertapenem sodium (ERTM), a synthetic antimicrobial agent of the class of carbapenems, shows action against Gram-negative, Gram-positive, aerobic and anaerobic microorganisms. Turbidimetric assays are described in the literature for some antibiotics, but this method is not described for ertapenem. The objective of the present study was to develop and validate a simple, sensitive, precise and accurate microbiological assay by turbidimetry to quantify ertapenem sodium injectable as an alternative to the physicochemical methods described in the literature. Several preliminary tests were performed to choose the following parameters: Staphylococcus aureus ATCC 25923, IAL 1851, 8 % of inoculum, BHI culture medium, and aqueous solution of ertapenem sodium. 10.0 mL of sterile BHI culture medium were distributed in 20 tubes. 0.2 mL of solutions (standard and test), were added in tube, respectively S1, S2 and S3, and T1, T2 and T3, 0.8 mL of culture medium inoculated were transferred to each tube, according parallel lines 3 x 3 test. The tubes were incubated in shaker Marconi MA 420 at a temperature of 35.0 °C ± 2.0 °C for 4 hours. After this period, the growth of microorganisms was inhibited by addition of 0.5 mL of 12% formaldehyde solution in each tube. The absorbance was determined in Quimis Q-798DRM spectrophotometer at a wavelength of 530 nm. An analytical curve was constructed to obtain the equation of the line by the least-squares method and the linearity and parallelism was detected by ANOVA. The specificity of the method was proven by comparing the response obtained for the standard and the finished product. The precision was checked by testing the determination of ertapenem sodium in three days. The accuracy was determined by recovery test. The robustness was determined by comparing the results obtained by varying wavelength, brand of culture medium and volume of culture medium in the tubes. Statistical analysis showed that there is no deviation from linearity in the analytical curves of standard and test samples. The correlation coefficients were 0.9996 and 0.9998 for the standard and test samples, respectively. The specificity was confirmed by comparing the absorbance of the reference substance and test samples. The values obtained for intraday, interday and between analyst precision were 1.25%; 0.26%, 0.15% respectively. The amount of ertapenem sodium present in the samples analyzed, 99.87%, is consistent. The accuracy was proven by the recovery test, with value of 98.20%. The parameters varied did not affect the analysis of ertapenem sodium, confirming the robustness of this method. The turbidimetric assay is more versatile, faster and easier to apply than agar diffusion assay. The method is simple, rapid and accurate and can be used in routine analysis of quality control of formulations containing ertapenem sodium.

Keywords: ertapenem sodium, turbidimetric assay, quality control, validation

Procedia PDF Downloads 393
5081 A Psychoanalytical Approach to Edgar A. Poe’s Short Story ‘The Tell-Tale Heart’

Authors: José Antonio Núñez

Abstract:

Sigmund Freud’s Theory of Psychoanalysis was a groundbreaking contribution to the province of the human psyche and behavior. Nowadays, psychoanalytic theory is applied to numerous fields. One of them is literature. Literary criticism has put into practice the basis of Freud’s idea to analyze literary works. This essay is about the analysis of Edgar A. Poe’s short story ‘The Tell-Tale Heart,’ under the lens of Freud’s psychoanalytical perspective. In 1919, it was published ‘Das Unheimliche’ (The Uncanny) by Freud. On this article, the famous Austrian psychoanalyst showed his explanations about what he called ‘the uncanny,’ and its relation to the human unconscious. In this paper, Freud’s famous article has been used to analyze Poe’s short story ‘The Tell-Tale Heart,’ and to find the analogies that exist between Poe’s macabre short story and Freud’s theory of ‘the uncanny.’

Keywords: psychoanalysis, theory of the unconscious, the uncanny, unheimlich

Procedia PDF Downloads 645
5080 Integrating Cultures in Institutions of Higher Learning in South Africa

Authors: N. Mesatywa

Abstract:

The aim of the article is to emphasize and motivate for the role of integrating cultures in institutions of learning. The article has used a literature review methodology. Findings indicate that cultures espouse immense social capital that can: facilitate and strengthen moral education that will help learners in mitigating moral decadence and HIV/AIDS; embrace and strengthen the tenets of peace and tranquility among learners from different backgrounds; can form education against xenophobia; can facilitate the process of cultural paradigm shift that will slow down cultural attrition and decadence; can bring back cultural strength, cultural revival, cultural reawakening and cultural emancipation, etc. The article recommends governments to finance cultural activities in institutions of learning; to allow cultural practitioners to be part and parcel of cultural education; and challenge people to pride in the social capital of their indigenous cultures.

Keywords: cultures, cultural practitioners, integration, traditional healers

Procedia PDF Downloads 459
5079 A Preliminary Study for Design of Automatic Block Reallocation Algorithm with Genetic Algorithm Method in the Land Consolidation Projects

Authors: Tayfun Çay, Yasar İnceyol, Abdurrahman Özbeyaz

Abstract:

Land reallocation is one of the most important steps in land consolidation projects. Many different models were proposed for land reallocation in the literature such as Fuzzy Logic, block priority based land reallocation and Spatial Decision Support Systems. A model including four parts is considered for automatic block reallocation with genetic algorithm method in land consolidation projects. These stages are preparing data tables for a project land, determining conditions and constraints of land reallocation, designing command steps and logical flow chart of reallocation algorithm and finally writing program codes of Genetic Algorithm respectively. In this study, we designed the first three steps of the considered model comprising four steps.

Keywords: land consolidation, landholding, land reallocation, optimization, genetic algorithm

Procedia PDF Downloads 431
5078 Intracommunity Attitudes Toward the Gatekeeping of Asexuality in the LGBTQ+ Community on Tumblr

Authors: A.D. Fredline, Beverly Stiles

Abstract:

This is a qualitative investigation that examines the social media site, Tumblr, for the goal of analyzing the controversy regarding the inclusion of asexuality in the LGBTQ+ community. As platforms such as Tumblr permit the development of communities for marginalized groups, social media serves as a core component to exclusionary practices and boundary negotiations for community membership. This research is important because there is a paucity of research on the topic and a significant gap in the literature with regards to intracommunity gatekeeping. However, discourse on the topic is blatantly apparent on social media platforms. The objectives are to begin to bridge the gap in the literature by examining attitudes towards the inclusion of asexuality within the LGBTQ+ community. In order to analyze the attitudes developed towards the inclusion of asexuality in the LGBTQ+ community, eight publicly available blogs on Tumblr.com were selected from both the “inclusionist” and “exclusionist” perspectives. Blogs selected were found through a basic search for “inclusionist” and “exclusionist” on the Tumblr website. Out of the first twenty blogs listed for each set of results, those centrally focused on asexuality discourse were selected. For each blog, the fifty most recent postings were collected. Analysis of the collected postings exposed three central themes from the exclusionist perspective as well as for the inclusionist perspective. Findings indicate that from the inclusionist perspective, asexuality belongs to the LGBTQ+ community. One primary argument from this perspective is that asexual individuals face opposition for their identity just as do other identities included in the community. This opposition is said to take a variety of forms, such as verbal shaming, assumption of illness and corrective rape. Another argument is that the LGBTQ+ community and asexuals face a common opponent in cisheterosexism as asexuals struggle with the assumed and expected sexualization. A final central theme is that denying asexual inclusion leads to the assumption of heteronormativity. Findings also indicate that from the exclusionist perspective, asexuality does not belong to the LGBTQ+ community. One central theme from this perspective is the equivalization of cisgender heteroromantic asexuals with cisgender heterosexuals. As straight individuals are not allowed in the community, exclusionists argue that asexuals engaged in opposite gender partnerships should not be included. Another debate is that including asexuality in the community sexualizes all other identities by assuming sexual orientation is inherently sexual rather than romantic. Finally, exclusionists also argue that asexuality encourages childhood labeling and forces sexual identities on children, something not promoted by the LGBTQ+ community. Conclusions drawn from analyzing both perspectives is that integration may be a possibility, but complexities add another layer of discourse. For example, both inclusionists and exclusionists agree that privileged identities do not belong to the LGBTQ+ community. The focus of discourse is whether or not asexuals are privileged. Clearly, both sides of the debate have the same vision of what binds the community together. The question that remains is who belongs to that community.

Keywords: asexuality, exclusionists, inclusionists, Tumblr

Procedia PDF Downloads 187
5077 Impact of Normative Institutional Factors on Sustainability Reporting

Authors: Lina Dagilienė

Abstract:

The article explores the impact of normative institutional factors on the development of sustainability reporting. The vast majority of research in the scientific literature focuses on mandatory institutional factors, i.e. how public institutions and market regulators affect sustainability reporting. Meanwhile, there is lack of empirical data for the impact of normative institutional factors. The effect of normative factors in this paper is based on the role of non-governmental organizations (NGO) and institutional theory. The case of Global Compact Local Network in the developing country was examined. The research results revealed that in the absence of regulated factors, companies were not active with regard to social disclosures; they presented non-systemized social information of a descriptive nature. Only 10% of sustainability reports were prepared using the GRI methodology. None of the reports were assured by third parties.

Keywords: institutional theory, normative, sustainability reporting, Global Compact Local Network

Procedia PDF Downloads 382
5076 Taxonomy of Threats and Vulnerabilities in Smart Grid Networks

Authors: Faisal Al Yahmadi, Muhammad R. Ahmed

Abstract:

Electric power is a fundamental necessity in the 21st century. Consequently, any break in electric power is probably going to affect the general activity. To make the power supply smooth and efficient, a smart grid network is introduced which uses communication technology. In any communication network, security is essential. It has been observed from several recent incidents that adversary causes an interruption to the operation of networks. In order to resolve the issues, it is vital to understand the threats and vulnerabilities associated with the smart grid networks. In this paper, we have investigated the threats and vulnerabilities in Smart Grid Networks (SGN) and the few solutions in the literature. Proposed solutions showed developments in electricity theft countermeasures, Denial of services attacks (DoS) and malicious injection attacks detection model, as well as malicious nodes detection using watchdog like techniques and other solutions.

Keywords: smart grid network, security, threats, vulnerabilities

Procedia PDF Downloads 139
5075 Research Opportunities in Business Process Management and Performance Measurement from a Constructivist View

Authors: R.T.O. Lacerda, L. Ensslin., S.R. Ensslin, L. Knoff

Abstract:

This research paper aims to discover research opportunities in business process management and performance measurement from a constructivist view. The nature of this research is exploratory and descriptive and the research method was performed in a qualitative way. The process narrowed down 2142 articles, gathered after a search in scientific databases, and identified 16 articles that were relevant to the research and highly cited. The analysis found that most of the articles uses realistic approach and there is a need to analyze the decision making process in a singular manner. The measurement criteria are identified from scientific literature searching, in most cases, using ordinal scale without any integration process to present the results to the decision maker. Regarding management aspects, most of the articles do not have a structured process to measure the current situation and generate improvements opportunities.

Keywords: performance measurement, BPM, decision, research opportunities

Procedia PDF Downloads 312
5074 Modeling the Relation between Discretionary Accrual Earnings Management, International Financial Reporting Standards and Corporate Governance

Authors: Ikechukwu Ndu

Abstract:

This study examines the econometric modeling of the relation between discretionary accrual earnings management, International Financial Reporting Standards (IFRS), and certain corporate governance factors with regard to listed Nigerian non-financial firms. Although discretionary accrual earnings management is a well-known and global problem that has an adverse impact on users of the financial statements, its relationship with IFRS and corporate governance is neither adequately researched nor properly systematically investigated in Nigeria. The dearth of research in the relation between discretionary accrual earnings management, IFRS and corporate governance in Nigeria has made it difficult for academics, practitioners, government setting bodies, regulators and international bodies to achieve a clearer understanding of how discretionary accrual earnings management relates to IFRS and certain corporate governance characteristics. This is the first study to the author’s best knowledge to date that makes interesting research contributions that significantly add to the literature of discretionary accrual earnings management and its relation with corporate governance and IFRS pertaining to the Nigerian context. A comprehensive review is undertaken of the literature of discretionary total accrual earnings management, IFRS, and certain corporate governance characteristics as well as the data, models, methodologies, and different estimators used in the study. Secondary financial statement, IFRS, and corporate governance data are sourced from Bloomberg database and published financial statements of Nigerian non-financial firms for the period 2004 to 2016. The methodology uses both the total and working capital accrual basis. This study has a number of interesting preliminary findings. First, there is a negative relationship between the level of discretionary accrual earnings management and the adoption of IFRS. However, this relationship does not appear to be statistically significant. Second, there is a significant negative relationship between the size of the board of directors and discretionary accrual earnings management. Third, CEO Separation of roles does not constrain earnings management, indicating the need to preserve relationships, personal connections, and maintain bonded friendships between the CEO, Chairman, and executive directors. Fourth, there is a significant negative relationship between discretionary accrual earnings management and the use of a Big Four firm as an auditor. Fifth, including shareholders in the audit committee, leads to a reduction in discretionary accrual earnings management. Sixth, the debt and return on assets (ROA) variables are significant and positively related to discretionary accrual earnings management. Finally, the company size variable indicated by the log of assets is surprisingly not found to be statistically significant and indicates that all Nigerian companies irrespective of size engage in discretionary accrual management. In conclusion, this study provides key insights that enable a better understanding of the relationship between discretionary accrual earnings management, IFRS, and corporate governance in the Nigerian context. It is expected that the results of this study will be of interest to academics, practitioners, regulators, governments, international bodies and other parties involved in policy setting and economic development in areas of financial reporting, securities regulation, accounting harmonization, and corporate governance.

Keywords: discretionary accrual earnings management, earnings manipulation, IFRS, corporate governance

Procedia PDF Downloads 144
5073 Durable Phantom Production Identical to Breast Tissue for Use in Breast Cancer Detection Research Studies

Authors: Hayrettin Eroglu, Adem Kara

Abstract:

Recently there has been significant attention given to imaging of the biological tissues via microwave imaging techniques. In this study, a phantom for the test and calibration of Microwave imaging used in detecting unhealthy breast structure or tumors was produced by using sol gel method. The liquid and gel phantoms being used nowadays are not durable due to evaporation and their organic ingredients, hence a new design was proposed. This phantom was fabricated from materials that were widely available (water, salt, gelatin, and glycerol) and was easy to make. This phantom was aimed to be better from the ones already proposed in the literature in terms of its durability and stability. S Parameters of phantom was measured with 1-18 GHz Probe Kit and permittivity was calculated via Debye method in “85070” commercial software. One, three, and five-week measurements were taken for this phantom. Finally, it was verified that measurement results were very close to the real biological tissue measurement results.

Keywords: phantom, breast tissue, cancer, microwave imaging

Procedia PDF Downloads 355
5072 Imprecise Vector: The Case of Subnormality

Authors: Dhruba Das

Abstract:

In this article, the author has put forward the actual mathematical explanation of subnormal imprecise vector. Every subnormal imprecise vector has to be defined with reference to a membership surface. The membership surface of normal imprecise vector has already defined based on Randomness-Impreciseness Consistency Principle. The Randomness- Impreciseness Consistency Principle leads to defining a normal law of impreciseness using two different laws of randomness. A normal imprecise vector is a special case of subnormal imprecise vector. Nothing however is available in the literature about the membership surface when a subnormal imprecise vector is defined. The author has shown here how to construct the membership surface of a subnormal imprecise vector.

Keywords: imprecise vector, membership surface, subnormal imprecise number, subnormal imprecise vector

Procedia PDF Downloads 320
5071 Employee Perception of Corporate Social Responsibility and Its Impact on Organizational Performance: Evidence from the UAE

Authors: Sherine Farouk, Fauzia Jabeen

Abstract:

The purpose of this study is to examine the role played by ethical climate and CSR on organizational performance in public sector organizations. In particular, the research will shed light on the link between formalized ethical procedures and employee responses including corporate social responsibility, and organizational performance among public sector employees. Data was collected from 425 employees working in public sector organizations in Abu Dhabi, the capital of United Arab Emirates. Structural Equation Modeling will be used to test the proposed hypotheses. The paper contributes to the literature by being one of the first to study CSR and ethical climate within a Middle Eastern context, and will offer important implications for theory and practice.

Keywords: corporate social responsibility, ethical climate, organizational performance, United Arab Emirates

Procedia PDF Downloads 344
5070 Effect of Prandtl Number on Flow and Heat Transfer Across a Confined Equilateral Triangular Cylinder

Authors: Tanveer Rasool, A. K. Dhiman

Abstract:

The paper reports 2-D numerical study used to investigate the effect of changing working fluids with Prandtl numbers 0.71, 10 and 50 on the flow and convective heat transfer across an equilateral triangular cylinder placed in a horizontal channel with its apex facing the flow. Numerical results have been generated for fixed blockage ratio of 50% and for three Reynolds numbers of 50, 75, and 100 for each Prandtl numbers respectively. The studies show that for above range of Reynolds numbers, the overall drag coefficient is insensitive to the Prandtl number changes while as the heat transfer characteristics change drastically with changing Prandtl number of the working fluid. The results generated are in complete agreement with the previous literature available.

Keywords: Prandtl number, Reynolds number, drag coefficient, flow and isothermal patterns

Procedia PDF Downloads 398
5069 Computational Quantum Mechanics Study of Oxygen as Substitutional Atom in Diamond

Authors: K. M. Etmimi, A. A. Sghayer, A. M. Gsiea, A. M. Abutruma

Abstract:

Relatively few chemical species can be incorporated into diamond during CVD growth, and until recently the uptake of oxygen was thought to be low perhaps as a consequence of a short surface residence time. Within the literature, there is speculation regarding spectroscopic evidence for O in diamond, but no direct evidence. For example, the N3 and OK1 EPR centres have been tentatively assigned models made up from complexes of substitutional N and substitutional oxygen. In this study, we report density-functional calculations regarding the stability, electronic structures, geometry and hyperfine interaction of substitutional oxygen in diamond and show that the C2v, S=1 configuration very slightly lower in energy than the other configurations (C3v, Td, and C2v with S=0). The electronic structure of O in diamond generally gives rise to two defect-related energy states in the band gap one a non-degenerate a1 state lying near the middle of the energy gap and the other a threefold-degenerate t2 state located close to the conduction band edges. The anti-bonding a1 and t2 states will be occupied by one to three electrons for O+, O and O− respectively.

Keywords: DFT, oxygen, diamond, hyperfine

Procedia PDF Downloads 376
5068 Numerical Simulation of Rayleigh Benard Convection and Radiation Heat Transfer in Two-Dimensional Enclosure

Authors: Raoudha Chaabane, Faouzi Askri, Sassi Ben Nasrallah

Abstract:

A new numerical algorithm is developed to solve coupled convection-radiation heat transfer in a two dimensional enclosure. Radiative heat transfer in participating medium has been carried out using the control volume finite element method (CVFEM). The radiative transfer equations (RTE) are formulated for absorbing, emitting and scattering medium. The density, velocity and temperature fields are calculated using the two double population lattice Boltzmann equation (LBE). In order to test the efficiency of the developed method the Rayleigh Benard convection with and without radiative heat transfer is analyzed. The obtained results are validated against available works in literature and the proposed method is found to be efficient, accurate and numerically stable.

Keywords: participating media, LBM, CVFEM- radiation coupled with convection

Procedia PDF Downloads 407
5067 Numerical Analysis of Laminar Mixed Convection within a Complex Geometry

Authors: Y. Lasbet, A. L. Boukhalkhal, K. Loubar

Abstract:

The study of mixed convection is, usually, focused on the straight channels in which the onset of the mixed convection is well defined as function of the ratio between Grashof number and Reynolds number, Gr/Re. This is not the case for a complex channel wherein the mixed convection is not sufficiently examined in the literature. Our paper focuses on the study of the mixed convection in a complex geometry in which our main contribution reveals that the critical value of the ratio Gr/Re for the onset of the mixed convection increases highly in the type of geometry contrary to the straight channel. Furthermore, the accentuated secondary flow in this geometry prevents the thermal stratification in the flow and consequently the buoyancy driven becomes negligible. To perform these objectives, a numerical study in complex geometry for several values of the ratio Gr/Re with prescribed wall heat flux (H2), was realized by using the CFD code.

Keywords: complex geometry, heat transfer, laminar flow, mixed convection, Nusselt number

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5066 The Effect of Improvement Programs in the Mean Time to Repair and in the Mean Time between Failures on Overall Lead Time: A Simulation Using the System Dynamics-Factory Physics Model

Authors: Marcel Heimar Ribeiro Utiyama, Fernanda Caveiro Correia, Dario Henrique Alliprandini

Abstract:

The importance of the correct allocation of improvement programs is of growing interest in recent years. Due to their limited resources, companies must ensure that their financial resources are directed to the correct workstations in order to be the most effective and survive facing the strong competition. However, to our best knowledge, the literature about allocation of improvement programs does not analyze in depth this problem when the flow shop process has two capacity constrained resources. This is a research gap which is deeply studied in this work. The purpose of this work is to identify the best strategy to allocate improvement programs in a flow shop with two capacity constrained resources. Data were collected from a flow shop process with seven workstations in an industrial control and automation company, which process 13.690 units on average per month. The data were used to conduct a simulation with the System Dynamics-Factory Physics model. The main variables considered, due to their importance on lead time reduction, were the mean time between failures and the mean time to repair. The lead time reduction was the output measure of the simulations. Ten different strategies were created: (i) focused time to repair improvement, (ii) focused time between failures improvement, (iii) distributed time to repair improvement, (iv) distributed time between failures improvement, (v) focused time to repair and time between failures improvement, (vi) distributed time to repair and between failures improvement, (vii) hybrid time to repair improvement, (viii) hybrid time between failures improvements, (ix) time to repair improvement strategy towards the two capacity constrained resources, (x) time between failures improvement strategy towards the two capacity constrained resources. The ten strategies tested are variations of the three main strategies for improvement programs named focused, distributed and hybrid. Several comparisons among the effect of the ten strategies in lead time reduction were performed. The results indicated that for the flow shop analyzed, the focused strategies delivered the best results. When it is not possible to perform a large investment on the capacity constrained resources, companies should use hybrid approaches. An important contribution to the academy is the hybrid approach, which proposes a new way to direct the efforts of improvements. In addition, the study in a flow shop with two strong capacity constrained resources (more than 95% of utilization) is an important contribution to the literature. Another important contribution is the problem of allocation with two CCRs and the possibility of having floating capacity constrained resources. The results provided the best improvement strategies considering the different strategies of allocation of improvement programs and different positions of the capacity constrained resources. Finally, it is possible to state that both strategies, hybrid time to repair improvement and hybrid time between failures improvement, delivered best results compared to the respective distributed strategies. The main limitations of this study are mainly regarding the flow shop analyzed. Future work can further investigate different flow shop configurations like a varying number of workstations, different number of products or even different positions of the two capacity constrained resources.

Keywords: allocation of improvement programs, capacity constrained resource, hybrid strategy, lead time, mean time to repair, mean time between failures

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5065 Item Response Calibration/Estimation: An Approach to Adaptive E-Learning System Development

Authors: Adeniran Adetunji, Babalola M. Florence, Akande Ademola

Abstract:

In this paper, we made an overview on the concept of adaptive e-Learning system, enumerates the elements of adaptive learning concepts e.g. A pedagogical framework, multiple learning strategies and pathways, continuous monitoring and feedback on student performance, statistical inference to reach final learning strategy that works for an individual learner by “mass-customization”. Briefly highlights the motivation of this new system proposed for effective learning teaching. E-Review literature on the concept of adaptive e-learning system and emphasises on the Item Response Calibration, which is an important approach to developing an adaptive e-Learning system. This paper write-up is concluded on the justification of item response calibration/estimation towards designing a successful and effective adaptive e-Learning system.

Keywords: adaptive e-learning system, pedagogical framework, item response, computer applications

Procedia PDF Downloads 596
5064 When Change Is the Only Constant: The Impact of Change Frequency and Diversity on Change Appraisal

Authors: Danika Pieters

Abstract:

Due to changing societal and economic demands, organizational change has become increasingly prevalent in work life. While a long time change research has focused on the effects of single discrete change events on different employee outcomes such as job satisfaction and organizational commitment, a nascent research stream has begun to look into the potential cumulative effects of change in the context of continuous intense reforms. This case study of a large Belgian public organization aims to add to this growing literature by examining how the frequency and diversity of past changes impact employees’ appraisals of a newly introduced change. Twelve hundred survey results were analyzed using standard ordinary least squares regression. Results showed a correlation between high past change frequency and diversity and a negative appraisal of the new change. Implications for practitioners and future research are discussed.

Keywords: change frequency, change diversity, organizational changes, change appraisal, change evaluation

Procedia PDF Downloads 135
5063 Extended Constraint Mask Based One-Bit Transform for Low-Complexity Fast Motion Estimation

Authors: Oğuzhan Urhan

Abstract:

In this paper, an improved motion estimation (ME) approach based on weighted constrained one-bit transform is proposed for block-based ME employed in video encoders. Binary ME approaches utilize low bit-depth representation of the original image frames with a Boolean exclusive-OR based hardware efficient matching criterion to decrease computational burden of the ME stage. Weighted constrained one-bit transform (WC‑1BT) based approach improves the performance of conventional C-1BT based ME employing 2-bit depth constraint mask instead of a 1-bit depth mask. In this work, the range of constraint mask is further extended to increase ME performance of WC-1BT approach. Experiments reveal that the proposed method provides better ME accuracy compared existing similar ME methods in the literature.

Keywords: fast motion estimation; low-complexity motion estimation, video coding

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5062 Translation, Cultural Adaptation and Validation of the Hungarian Version of Self- Determination Scale

Authors: E. E. Marschalko, K. Kalcza-Janosi, I. Kotta, B. Bibok

Abstract:

Cultural moderation aspects have been highlighted in the literature on self-determination behavior in some cultures, including in the Hungarian population. There is a lack of validated instruments in Hungarian for the assessment of self-determination related behaviors. In order to fill in this gap, the aim of this study was the translation, cultural adaptation and validation of Self Determination Scale (Sheldon, 1995) for the Hungarian population. A total of 4335 adults participated in the study. The mean age of the participants was 27.97 (SD=9.60). The sample consisted mostly from females, less than 20% were males. Exploratory and confirmatory factor analyses were performed for adequacy checking. Cronbach’s alpha was used to examine the reliability of the factors. Our results revealed that the Hungarian version of SDS has good psychometric properties and it is a reliable tool for psychologist who would like to study or assess self-determination in their clients. The final, adapted and validated SDS items are presented in this paper.

Keywords: self-determination scale, Hungarian, adaptation, validation, reliability

Procedia PDF Downloads 254