Search results for: meaning in life
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 8268

Search results for: meaning in life

6318 Biology and Life Fertility of the Cabbage Aphid, Brevicoryne brassicae (L) on Cauliflower Cultivars

Authors: Mandeep Kaur, K. C. Sharma, P. L. Sharma, R. S. Chandel

Abstract:

Cauliflower is an important vegetable crop grown throughout the world and is attacked by a large number of insect pests at various stages of the crop growth. Amongst them, the cabbage aphid, Brevicoryne brassicae (Linnaeus) (Hemiptera: Aphididae) is an important insect pest. Continued feeding by both nymphs and adults of this aphid causes yellowing, wilting and stunting of plants. Amongst various management practices, the use of resistant cultivars is important and can be an effective method of reducing the population of this aphid. So it is imperative to know the complete record on various biological parameters and life table on specific cultivars. The biology and life fertility of the cabbage aphid were studied on five cauliflower cultivars viz. Megha, Shweta, K-1, PSB-1 and PSBK-25 under controlled temperature conditions of 20 ± 2°C, 70 ± 5% relative humidity and 16:8 h (Light: Dark) photoperiods. For studying biology; apterous viviparous adults were picked up from the laboratory culture of all five cauliflower cultivars after rearing them at least for two generations and placed individually on the desired plants of cauliflower cultivars grown in pots with ten replicates of each. Daily record on the duration of nymphal period, adult longevity, mortality in each stage and the total number of progeny produced per female was made. This biological data were further used to construct life fertility table on each cultivar. Statistical analysis showed that there was a significant difference ( P  < 0.05) between the different growth stages and the mean number of laid nymphs. The maximum and minimum growth periods were observed on Shweta and Megha (at par with K-1) cultivars, respectively. The maximum number of nymphs were laid on Shweta cultivar (26.40 nymphs per female) and minimum on Megha (at par with K-1) cultivar (15.20 nymphs per female). The true intrinsic rate of increase (rm) was found to be maximum on Shweta (0.233 nymphs/female/day) followed by PSB K-25 (0.207 nymphs/female/day), PSB-1 (0.203 nymphs/female/day), Megha (0.166 nymphs/female/day) and K-1 (0.153 nymphs/female/day). The finite rate of natural increase (λ) was also found to be in the order: K-1 < Megha < PSB-1 < PSBK-25 < Shweta whereas the doubling time (DT) was in the order of K-1 >Megha> PSB-1 >PSBk-25> Shweta. The aphids reared on the K-1 cultivar had the lowest values of rm & λ and the highest value of DT whereas on Shweta cultivar the values of rm & λ were the highest and the lowest value of DT. So on the basis of these studies, K-1 cultivar was found to be the least suitable and the Shweta cultivar was the most suitable for the cabbage aphid population growth. Although the cauliflower cultivars used in different parts of the world may be different yet the results of the present studies indicated that the application of cultivars affecting multiplication rate and reproductive parameters could be a good solution for the management of the cabbage aphid.

Keywords: biology, cauliflower, cultivars, fertility

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6317 A Life Cycle Assessment of Greenhouse Gas Emissions from the Traditional and Climate-smart Farming: A Case of Dhanusha District, Nepal

Authors: Arun Dhakal, Geoff Cockfield

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This paper examines the emission potential of different farming practices that the farmers have adopted in Dhanusha District of Nepal and scope of these practices in climate change mitigation. Which practice is more climate-smarter is the question that this aims to address through a life cycle assessment (LCA) of greenhouse gas (GHG) emissions. The LCA was performed to assess if there is difference in emission potential of broadly two farming systems (agroforestry–based and traditional agriculture) but specifically four farming systems. The required data for this was collected through household survey of randomly selected households of 200. The sources of emissions across the farming systems were paddy cultivation, livestock, chemical fertilizer, fossil fuels and biomass (fuel-wood and crop residue) burning. However, the amount of emission from these sources varied with farming system adopted. Emissions from biomass burning appeared to be the highest while the source ‘fossil fuel’ caused the lowest emission in all systems. The emissions decreased gradually from agriculture towards the highly integrated agroforestry-based farming system (HIS), indicating that integrating trees into farming system not only sequester more carbon but also help in reducing emissions from the system. The annual emissions for HIS, Medium integrated agroforestry-based farming system (MIS), LIS (less integrated agroforestry-based farming system and subsistence agricultural system (SAS) were 6.67 t ha-1, 8.62 t ha-1, 10.75 t ha-1 and 17.85 t ha-1 respectively. In one agroforestry cycle, the HIS, MIS and LIS released 64%, 52% and 40% less GHG emission than that of SAS. Within agroforestry-based farming systems, the HIS produced 25% and 50% less emissions than those of MIS and LIS respectively. Our finding suggests that a tree-based farming system is more climate-smarter than a traditional farming. If other two benefits (carbon sequestered within the farm and in the natural forest because of agroforestry) are to be considered, a considerable amount of emissions is reduced from a climate-smart farming. Some policy intervention is required to motivate farmers towards adopting such climate-friendly farming practices in developing countries.

Keywords: life cycle assessment, greenhouse gas, climate change, farming systems, Nepal

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6316 An Ontological Approach to Existentialist Theatre and Theatre of the Absurd in the Works of Jean-Paul Sartre and Samuel Beckett

Authors: Gülten Silindir Keretli

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The aim of this study is to analyse the works of playwrights within the framework of existential philosophy. It is to observe the ontological existence in the plays of No Exit and Endgame. Literary works will be discussed separately in each section of this study. The despair of post-war generation of Europe problematized the ‘human condition’ in every field of literature which is the very product of social upheaval. With this concern in his mind, Sartre’s creative works portrayed man as a lonely being, burdened with terrifying freedom to choose and create his own meaning in an apparently meaningless world. The traces of the existential thought are to be found throughout the history of philosophy and literature. On the other hand, the theatre of the absurd is a form of drama showing the absurdity of the human condition and it is heavily influenced by the existential philosophy. Beckett is the most influential playwright of the theatre of the absurd. The themes and thoughts in his plays share many tenets of the existential philosophy. The existential philosophy posits the meaninglessness of existence and it regards man as being thrown into the universe and into desolate isolation. To overcome loneliness and isolation, the human ego needs recognition from the other people. Sartre calls this need of recognition as the need for ‘the Look’ (Le regard) from the Other. In this paper, existentialist philosophy and existentialist angst will be elaborated and then the works of existentialist theatre and theatre of absurd will be discussed within the framework of existential philosophy.

Keywords: consciousness, existentialism, the notion of the absurd, the other

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6315 Building Children's Capacity towards Sustainable Future: Making a Case for a Socio-Cultural Approach to Understanding Sustainability

Authors: Taiwo Frances Gbadegesin

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Children’s capacity to contribute to social and economic status of a nation has been given more recognition than ever. Global policy priority aimed at ensuring sustainable development has been extended to the developing nations of the world. However, many developing countries have continued to puzzle out the extent and possibilities of exploring sustainability within their socio-economic environment. This paper considers ways in which the theoretical framework of Dahlberg, Moss and Pence (1999; 2007) and Moss (2007; 2012) that embraces meaning-making, social construction of childhood experiences and democratic perspectives can be used to understand children’s capacity for building a sustainable future. This paper presents data collected through interviews and observations from ECCE teachers and children in Lagos, Nigeria. A distinct finding is that children’s participation in building sustainable future is a consequence of the knowledge of the workings of their social, economic and cultural nuances and not a matter of economic wealth per se. It further argues that sustainability is situated within a complex network of local and global contexts. It thus challenges the present neo-liberal approach and advocates a democratic approach to preparing children for a sustainable society. It concludes that sustainability cannot be built on what may be seen as decontextualized responses by relevant stakeholders to the needs and experiences of the “whole child”.

Keywords: children, ECCE, sustainable development, Nigeria

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6314 The Quranic Case for Resurrection

Authors: Maira Farooq Maneka

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Death has increasingly caused humans to investigate its reality and what lies after it, if something at all, with personal conviction and concern. Till date it remains a matter of speculation. We do not encounter arguments other than ‘faith’ from major world religions when justifying claims about life after death (LAD) as it is an unseen phenomenon. This paper attempts to analyse the Islamic idea of resurrection (after death) and its justification that is distinct from faith but instead contemplative in nature. To do this a legal lens was adopted which allowed the categorisation of selected Quranic arguments under the heading of direct evidence, indirect evidence and intuitive reasoning. Results: Four kinds of direct evidences are discussed under the themes of sleep, droughts, predictions and Quranic challenge. The section of indirect evidences narrows its scope only to two, out of many, broad possible signs that pointed towards the reality of resurrection. These include the signs found in nature such as sun and water as well as signs one finds within the human body such as the creation and function of human fingertips. Finally the last section tries to amalgamate Quran’s appeal to human rationality that facilitates the reader in accepting the possibility of resurrection and hence a final Day of Judgement. These include the notion of accountability, pleasure, pain and human agency.

Keywords: Islam, life after death, Quran, resurrection

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6313 Islamic Art and Architecture on Religious Buildings of Dagestan, Russia

Authors: Anahita Shahrokhi, Hamed Kazemzadeh

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Various issues are included in cultural relations between societies. Art styles along with architectural similarities are by far one of the most noticeable cultural-historic relations. The Dagestan Republic located in the south of Russia Federation in the North Caucasus has had cultural relations with historical Iran since long ago and is considered as a part of the Islamic world. From Sassanid era and Islamic Empire prior to Tsars’ government, such relations had been maintained largely due to Iran and Islam’s political and social dominance over the region. The presence of the Iranians, mostly for business and commerce, is evident through not only written documents but also other cultural elements including architecture and art. Southern Dagestan and northern provinces of Iran, not distant from each other by sea, have a lot of artistic and cultural aspects in common. The architecture used in some structures such as religious centers, Tekie and Saqa Nafars strongly resembles religious centers in the south of Dagestan. The majority of these similarities lie in the wooden carvings, engravings, and paintings of the interior decorations on the pillars, capitals, walls, and ceilings, as well as the similarity of the plans. Such designs were formed in Safavid dynasty first in Mazandaran and later in Dagestan so that this style is currently named Persiski, meaning Persian, in the Dagestan Republic. These similarities indicate the relationship between the artists and educated people from Iran and Dagestan and the Iranians’ role on the religious and cultural development of Dagestan from the 17th and 18th centuries.

Keywords: wooden works, Mazandaran, Dagestan, Saqa Nafar, ritual and Islamic architecture

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6312 Role of Music in the Mainstream Educational Curriculum: A Study in the Light of Noble Laureate Rabindranath Tagore's Educational Philosophy

Authors: Tripti Watwe

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Music or art of any country is its national heritage and represents the cultural personality of that region. Noble Laureate Rabindranath Tagore through his international educational endeavour called ‘Visva-Bharati’ established this concept that music can very much be a part of the mainstream education of a country because the purpose of both music and education is to bring in transformation in an individual. An individual with musical veins is more focused and meditative towards his or her goal in life. That is why in Tagore’s Visva-Bharati, one can observe even the brightest brains from various fields of economics, science, social sciences or literature equally verbal and efficient in Rabindra songs which the poet created under his own name.Tagore established this phenomenon that music if made a part of education and life, brings in profound transformation in the character and over-all personality of a person giving better and responsible citizens to a nation. It is expected that this hypothesis that music and education can be a nectarine combination can be established and proved with the help of various recorded observations containing Tagore’s educational philosophy, his experiments in his own institution ‘Visva-Bharati’ and through recorded research materials which have been gathered during the author’s field work in Visva-Bharati.

Keywords: Rabindranath Tagore, Visva-Bharati, education, music, philosophy

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6311 A Perspective of Digital Formation in the Solar Community as a Prototype for Finding Sustainable Algorithmic Conditions on Earth

Authors: Kunihisa Kakumoto

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“Purpose”: Global environmental issues are now being raised in a global dimension. By predicting sprawl phenomena beyond the limits of nature with algorithms, we can expect to protect our social life within the limits of nature. It turns out that the sustainable state of the planet now consists in maintaining a balance between the capabilities of nature and the possibilities of our social life. The amount of water on earth is finite. Sustainability is therefore highly dependent on water capacity. A certain amount of water is stored in the forest by planting and green space, and the amount of water can be considered in relation to the green space. CO2 is also absorbed by green plants. "Possible measurements and methods": The concept of the solar community has been introduced in technical papers on the occasion of many international conferences. The solar community concept is based on data collected from one solar model house. This algorithmic study simulates the amount of water stored by lush green vegetation. In addition, we calculated and compared the amount of CO2 emissions from the Taiyo Community and the amount of CO2 reduction from greening. Based on the trial calculation results of these solar communities, we are simulating the sustainable state of the earth as an algorithm trial calculation result. We believe that we should also consider the composition of this solar community group using digital technology as control technology. "Conclusion": We consider the solar community as a prototype for finding sustainable conditions for the planet. The role of water is very important as the supply capacity of water is limited. However, the circulation of social life is not constructed according to the mechanism of nature. This simulation trial calculation is explained using the total water supply volume as an example. According to this process, algorithmic calculations consider the total capacity of the water supply and the population and habitable numbers of the area. Green vegetated land is very important to keep enough water. Green vegetation is also very important to maintain CO2 balance. A simulation trial calculation is possible from the relationship between the CO2 emissions of the solar community and the amount of CO2 reduction due to greening. In order to find this total balance and sustainable conditions, the algorithmic simulation calculation takes into account lush vegetation and total water supply. Research to find sustainable conditions is done by simulating an algorithmic model of the solar community as a prototype. In this one prototype example, it's balanced. The activities of our social life must take place within the permissive limits of natural mechanisms. Of course, we aim for a more ideal balance by utilizing auxiliary digital control technology such as AI.

Keywords: solar community, sustainability, prototype, algorithmic simulation

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6310 Mirrors and Lenses: Multiple Views on Recognition in Holocaust Literature

Authors: Kirsten A. Bartels

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There are a number of similarities between survivor literature and Holocaust fiction for children and young adults. The paper explores three facets of the parallels of recognition found specifically between Livia Bitton-Jackson’s memoir of her experience during the Holocaust as an inmate in Auschwitz, I Have Lived a Thousand Years (1999) and Morris Glietzman series of Holocaust fiction. While Bitton-Jackson reflects on her past and Glietzman designs a fictive character, both are judicious with what they are willing to impart, only providing information about their appearance or themselves when it impacts others or when it serves a necessary purpose to the story. Another similarity lies in another critical aspect of many works of Holocaust literature – the idea of being ‘representatively Jewish’. The authors come to this idea from different angles, perhaps best explained as the difference between showing and telling, for Bitton-Jackson provides personal details, and Gleitzman constructed Felix arguably with this idea in mind. Interwoven through their journeys is a shift in perspectives on being recognized -- from wanting to be seen as individuals to being seen as Jew. With this, being Jewish takes on different meaning, both youths struggle with being labeled as something they do not truly understand, and may have not truly identified with, from a label, to a death warrant. With survivor literature viewed as the most credible and worthwhile type of Holocaust literature and Holocaust fiction is often seen as the least (with children’s and young-adult being the lowest form) the similarities in approaches to telling the stories may go overlooked or be undervalued. This paper serves as an exploration in the some of parallel messages shared between the two.

Keywords: holocaust fiction, Holocaust literature, representatively Jewish, survivor literature

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6309 Situated Urban Rituals: Rethinking the Meaning and Practice of Micro Culture in Cities in East Asia

Authors: Heide Imai

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Contemporary cities, especially in Japan, have reached an indescribable complexity and excessive, global investments blur formal, rooted structures. Modern urban agglomerations blindly trust a macro understanding, whereas everyday activities which portray the human degree of living space are being suppressed and erased. The paper will draw upon the approach ‘Micro-Urbanism’ which focus on the sensitive and indigenous side of contemporary cities, which in fact can hold the authentic qualities of a city. Related to this approach is the term ‘Micro-Culture’ which is used to clarify the inner realities of the everyday living space on the example of the Japanese urban backstreet. The paper identifies an example of a ‘micro-zone’ in terms of ‘street space’, originally embedded in the landscape of the Japanese city. And although the approach ‘Micro-Urbanism’ is more complex, the understanding of the term can be tackled by a social analysis of the street, as shown on the backstreet called roji and closely linked examples of ‘situated’ urban rituals like (1) urban festivities, (2) local markets/ street vendors and (3) artistic, intellectual tactics. Likewise, the paper offers insights in a ‘community of streets’ which boundaries are specially shaped by cultural activity and social networks.

Keywords: urban rituals, community, streets as micro-zone, everyday space

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6308 Effects of Transformational Leadership and Political Competition on Corporate Performance of Nigeria National Petroleum Corporation

Authors: Justine Ugochukwu Osuagwu, Sazali Abd Wahab

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The performance and operation of NNPC have faced series of attacks by all stakeholders as many have observed lots of inefficiency not only on the part of the management but the staff. This has raised questions of whether their operations and performance are being seriously affected by lack of transformational leadership, and the political competition prevalent in the country. The author has applied the administrative leadership theory and institutional theory as a guide to this study and empirically relates such theories to the study. The study also has utilized the quantitative approach where questionnaires were distributed to 370 participants, and the correctly filled and returned questionnaires were used for the analysis using structural equation modeling. The path coefficient of transformational leadership to performance is strong and positive with β = 0.672; t-value = 14.245; p-value = 0.000. Also, the result found that political competition does not mediate the relationship between transformational leadership and performance of NNPC. (β = -0.008; t-value = -0.600; p- value > 0.05). However, the indirect path is all insignificant, meaning that transformational leadership has relationship with corporate performance.The study found that,while political competition does not serve as a mediator in the relationship between transformational leadership and corporate performance, these styles of leadership have a direct and positive impact on corporate performance. The direct relationship between transformational leadership and political competition was not discovered, despite the fact that political competition has a direct and significant impact, both positive and negative, on corporate performance. As a result, both political competition and transformational leadership have the potential to significantly alter corporate performance.

Keywords: performance, transformational leadership, political competition, corporation performance, Nigeria national petroleum corporation

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6307 Liminality in Early Career Academic Identities: A Life History Approach

Authors: C. Morris, W. Ashall, K. Telling, L. Kadiwal, J. Kirby, S. Mwale

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This paper addresses experiences of liminality in the early career phase of academia. Liminality is understood as a process moving from one state (in this case of being non-academic) to another (of being academic), caught between or moving in and out these modes of being. Drawing on life-history methods, a group of academics jointly reflected on experiences of the early career. Primarily focused on the theme of imposter syndrome at this career stage, the authors identified feelings of non-belonging and lack of fit with the academy, tracing the biographical, political, and affective dimensions of such responses. Uncertainty around status within seemingly impermeable hierarchies and barriers to progression in combination with our intersectional positionings shaped by sexism, racism, ableism, and classism, led to experiences of liminality, having not yet fully achieved the desired and potentially illusionary status of established academic. Findings are contextualised within the authors’ contrasting disciplinary, departmental, and institutional settings against a backdrop of neoliberalised academia. The paper thereby contributes nuanced understandings of early-career academic identities at a time when this career stage is ever more ill-defined, extended, precarious and uncertain, exposing ongoing impacts of inequities in the contemporary academic milieu.

Keywords: early career, identities, intersectionality, liminality

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6306 Eco-Products in Day-to-Day Life: A Catalyst for Achieving Sustainability

Authors: Rani Fernandez

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As global concerns regarding environmental degradation and climate change intensify, the imperative for sustainable living has never been more critical. This research delves into the role of eco-products in everyday life as a pivotal strategy for achieving sustainability. The study investigates the awareness, adoption, and impact of eco-friendly products on individual and community levels. The research employs a mixed-methods approach, combining surveys, interviews, and case studies to explore consumer perceptions, behaviours, and motivations surrounding the use of eco-products. Additionally, life cycle assessments are conducted to evaluate the environmental footprint of selected eco-products, shedding light on their tangible contributions to sustainability. The findings reveal the diverse range of eco-products available in the market, from biodegradable packaging to energy-efficient appliances, and the extent to which consumers integrate these products into their daily routines. Moreover, the research examines the challenges and opportunities associated with widespread adoption, considering factors such as cost, accessibility, and efficacy. In addition to individual consumption patterns, the study investigates the broader societal impact of eco-product integration. It explores the potential for eco-products to drive systemic change by influencing supply chains, corporate practices, and government policies. The research highlights successful case studies of communities or businesses that have effectively incorporated eco-products, providing valuable insights into scalable models for sustainability. Ultimately, this research contributes to the discourse on sustainable living by elucidating the pivotal role of eco-products in shaping environmentally conscious behaviours. By understanding the dynamics of eco-product adoption, policymakers, businesses, and individuals can collaboratively work towards a more sustainable future. The implications of this study extend beyond academia, informing practical strategies for fostering a global shift towards sustainable consumption and production.

Keywords: eco-friendly, sustainablity, environment, climate change

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6305 Endoscopic Pituitary Surgery: Learning Curve and Nasal Quality of Life

Authors: Martin Dupuy, Solange Grunenwald, Pierre-Louis Colombo, Laurence Mahieu, Pomone Richard, Philippe Bartoli

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Endonasal endoscopic trans-sphenoidal surgery for pituitary tumours has become a mainstay of treatment over the last two decades. Although it is generally accepted that there is no significant difference between endoscopic versus microscopic approach for surgical outcomes (endocrine and ophthalmologic status), nasal morbidity seems to the benefit of endoscopic procedures. Minimally invasive endoscopic surgery needs an operative learning curve to achieve surgeon’s efficiency. This learning curve is now well known for surgical outcomes and complications rate, however, few data are available for nasal morbidity. The aim of our series is to document operative experience and nasal quality of life after (NQOL) endoscopic trans-sphenoidal surgery. The prospective pituitary surgical cohort consisted of 525 consecutives patients referred to our Skull Base Diseases Department. Endoscopic procedures were performed by a single neurosurgeon using an uninostril approach. NQOL was evaluated using the Sino-Nasal Test (SNOT-22), the Anterior Base Nasal Inventory (ASBNI) and the Skull Base Inventory Score (SBIS). Data were collected before surgery during hospital stay and 3 months after the surgery. The seventy first patients were compared to the latest 70 patients. There was no significant difference between comparison score before versus after surgery for SNOT-22, ASBNI and SBIS during the single surgeon’s learning curve. Our series demonstrates that in our institution there is no statistically significant learning curve for NQOL after uninostril endoscopic pituitary surgery. A careful progression through sinonasal structures with very limited mucosal incision is associated with minimal morbidity and preserves nasal function. Conservative and minimal invasive approach could be achieved early during learning curve.

Keywords: pituitary surgery, quality of life, minimal invasive surgery, learning curve, pituitary tumours, skull base surgery, endoscopic surgery

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6304 Factors Affecting Treatment Resilience in Patients with Oesophago-Gastric Cancers Undergoing Palliative Chemotherapy: A Literature Review

Authors: Kiran Datta, Daniella Holland-Hart, Anthony Byrne

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Introduction: Oesophago-gastric (OG) cancers are the fifth commonest in the UK, accounting for over 12,000 deaths each year. Most patients will present at later stages of the disease, with only 21% of patients with stage 4 disease surviving longer than a year. As a result, many patients are unsuitable for curative surgery and instead receive palliative treatment to improve prognosis and symptom burden. However, palliative chemotherapy can result in significant toxicity: almost half of the patients are unable to complete their chemotherapy regimen, with this proportion rising significantly in older and frailer patients. In addition, clinical trials often exclude older and frailer patients due to strict inclusion criteria, meaning there is limited evidence to guide which patients are most likely to benefit from palliative chemotherapy. Inappropriate chemotherapy administration is at odds with the goals of palliative treatment and care, which are to improve quality of life, and this also represents a significant resource expenditure. This literature review aimed to examine and appraise evidence regarding treatment resilience in order to guide clinicians in identifying the most suitable candidates for palliative chemotherapy. Factors influencing treatment resilience were assessed, as measured by completion rates, dose reductions, and toxicities. Methods: This literature review was conducted using rapid review methodology, utilising modified systematic methods. A literature search was performed across the MEDLINE, EMBASE, and Cochrane Library databases, with results limited to papers within the last 15 years and available in English. Key inclusion criteria included: 1) participants with either oesophageal, gastro-oesophageal junction, or gastric cancers; 2) patients treated with palliative chemotherapy; 3) available data evaluating the association between baseline participant characteristics and treatment resilience. Results: Of the 2326 papers returned, 11 reports of 10 studies were included in this review after excluding duplicates and irrelevant papers. Treatment resilience factors that were assessed included: age, performance status, frailty, inflammatory markers, and sarcopenia. Age was generally a poor predictor for how well patients would tolerate chemotherapy, while poor performance status was a better indicator of the need for dose reduction and treatment non-completion. Frailty was assessed across one cohort using multiple screening tools and was an effective marker of the risk of toxicity and the requirement for dose reduction. Inflammatory markers included lymphopenia and the Glasgow Prognostic Score, which assessed inflammation and hypoalbuminaemia. Although quick to obtain and interpret, these findings appeared less reliable due to the inclusion of patients treated with palliative radiotherapy. Sarcopenia and body composition were often associated with chemotherapy toxicity but not the rate of regimen completion. Conclusion: This review demonstrates that there are numerous measures that can estimate the ability of patients with oesophago-gastric cancer to tolerate palliative chemotherapy, and these should be incorporated into clinical assessments to promote personalised decision-making around treatment. Age should not be a barrier to receiving chemotherapy and older and frailer patients should be included in future clinical trials to better represent typical patients with oesophago-gastric cancers. Decisions regarding palliative treatment should be guided by these factors identified as well as patient preference.

Keywords: frailty, oesophago-gastric cancer, palliative chemotherapy, treatment resilience

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6303 The Semiosis of 'We' Narrative: Examining Collectivity in Tahrir Memoir

Authors: May Al Sahib

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This paper draws together an analysis of two autobiographical writings; Ahdaf Soueif’s Cairo: My City, Our Revolution (2012), Radwa Ashour’s Heavier than Radwa (2013), and Revolution is My Name: An Egyptian Woman’s Diary from Eighteen Days in Tahrir (2015). Soueif, Ashour, and Prince are Egyptian authors, activists, and cultural commentators who are fully aware that being a ‘third world’ citizen constrains the writer into taking a specific pattern in writing. However, this paper will analyze the choice of literary form in writing the 2011 January revolution. All texts give factual accounts of the revolution with all its contesting powers lingering with mixed references of anxiety and merriment that accentuates their sense of communal solidarity against social corruption and political positioning. Through shifting between the pronouns ‘I’ and ‘we’, these narratives do not solely engage with the personal life of the memorialist; but rather give an account of the collective. Both writers take us to the heart of high-spirited Tahrir Square in 2011 while millions are ranting to oust Hosni Mubarak, the 30 years ruling dictator. By utilizing the instrumentality of collective memory for expressing textual collectivity in their non-fictional writings, these writers are depicting the people power of Egyptians and the historical civil-resistance against governmental unfairness and establishing a certain type of patriotism that elevates and priorities itself from minor conflicts. Their de-individualizing type of life narrative represents the Arabic nation through vital socio-political situations that perpetuate the politics of resistance and collectivity with a constant fear of betraying it and erupts historical moments aiming for an improved future. The texts incorporate an explicit set of reported political series of thought that shape an overall public argument and representational ideas.

Keywords: resistance narrative, life-writing, Tahrir memoir, Middle Eastern literature

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6302 The Innovative Leadership in Air Forces

Authors: Ahmet Emre Yonder

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The concept of present time is inevitably and rapidly changing. That provokes unbalanced, uncertain and elusive platform in the world order. Keeping up with this fluctuation requires a willingness to step beyond the comfort zones and to take a step through unknown. That is the perspectives of organizations in which the shareholders persistently create and then they share their creation. Moreover they are adapted to the unpredictable shifts and they establish vision. These are the meaning of innovation which is a process that converts new ideas to invaluable outcomes and that process can be ensured via innovative leaders. Leaders’ creativity is needed when challenging against countless complicated and unsteady situations in the battlefield. However, little attention has been paid to the importance of being innovative leader apart from innovating new technologies so far. Additionally, in most situation militarist organizations are hesitant to welcome different attitudes and that may discourage new ideas. Furthermore military leaders may complain about the lack of sources in today's world where the sources are very rare. In that point military leaders should change the strategies they apply from conventional views to the innovation of different point of views. But the constant occupation in Air Forces can be counted as a huge obstacle for innovative thinking. An organizational structure is needed to be developed for solutions of the problems which the creative leaders will encounter.This article focuses on how to raise innovative military leaders with innovative thinking skills and the need for a change from conventional to the innovative leadership in Air Forces. It also gives important suggestions to encourage raising innovative military leaders.

Keywords: air force, creativity, leadership, military, innovation

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6301 Personalizing Human Physical Life Routines Recognition over Cloud-based Sensor Data via AI and Machine Learning

Authors: Kaushik Sathupadi, Sandesh Achar

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Pervasive computing is a growing research field that aims to acknowledge human physical life routines (HPLR) based on body-worn sensors such as MEMS sensors-based technologies. The use of these technologies for human activity recognition is progressively increasing. On the other hand, personalizing human life routines using numerous machine-learning techniques has always been an intriguing topic. In contrast, various methods have demonstrated the ability to recognize basic movement patterns. However, it still needs to be improved to anticipate the dynamics of human living patterns. This study introduces state-of-the-art techniques for recognizing static and dy-namic patterns and forecasting those challenging activities from multi-fused sensors. Further-more, numerous MEMS signals are extracted from one self-annotated IM-WSHA dataset and two benchmarked datasets. First, we acquired raw data is filtered with z-normalization and denoiser methods. Then, we adopted statistical, local binary pattern, auto-regressive model, and intrinsic time scale decomposition major features for feature extraction from different domains. Next, the acquired features are optimized using maximum relevance and minimum redundancy (mRMR). Finally, the artificial neural network is applied to analyze the whole system's performance. As a result, we attained a 90.27% recognition rate for the self-annotated dataset, while the HARTH and KU-HAR achieved 83% on nine living activities and 90.94% on 18 static and dynamic routines. Thus, the proposed HPLR system outperformed other state-of-the-art systems when evaluated with other methods in the literature.

Keywords: artificial intelligence, machine learning, gait analysis, local binary pattern (LBP), statistical features, micro-electro-mechanical systems (MEMS), maximum relevance and minimum re-dundancy (MRMR)

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6300 Effect of Using Different Packaging Materials on Quality of Minimally Process (Fresh-Cut) Banana (Musa acuminata balbisiana) Cultivar 'Nipah'

Authors: Nur Allisha Othman, Rosnah Shamsudin, Zaulia Othman, Siti Hajar Othman

Abstract:

Mitigating short storage life of fruit like banana uses minimally process or known as fresh cut can contribute to the growing demand especially in South East Asian countries. The effect of different types of packaging material on fresh-cut Nipah (Musa acuminata balbisiana) were studied. Fresh cut banana cultivar (cv) Nipah are packed in polypropylene plastic (PP), low density polypropylene plastic (LDPE), polymer plastic film (shrink wrap) and polypropylene container as control for 12 days at low temperature (4ᵒC). Quality of physical and chemical evaluation such as colour, texture, pH, TA, TSS, and vitamin C were examined every 2 days interval for 12 days at 4ᵒC. Result shows that the PP is the most suitable packaging for banana cv Nipah because it can reduce respiration and physicochemical quality changes of banana cv Nipah. Different types of packaging significantly affected quality of fresh-cut banana cv Nipah. PP bag was the most suitable packaging to maintain quality and prolong storage life of fresh-cut banana cv Nipah for 12 days at 4ᵒC.

Keywords: physicochemical, PP, LDPE, shrink wrap, browning, respiration

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6299 Men's Relationships in D. H. Lawrence's 'Sons and Lovers'

Authors: Chaich Hamza Walid

Abstract:

The primary goal of this paper is to question the situation of men’s place in D.H Lawrence’s Sons and Lovers. Our question is what is the role of each man in the novel? And how a mother’s possessiveness had changed the life of all men in the family? David Herbert Lawrence was an important and controversial English writer of the 20th century. He wrote many great works, one of his most popular novels, Sons and Loves, is an autobiographical account of his youth. This novel is about the life of the Morels. The author develops the story by portraying the relationships between many characters, especially the male ones we focus on. ‘Sons and Lovers’ seems to be written especially to women, all what Lawrence wrote is about women but when we go deeper, we see that Lawrence was also interested in men. This work will approach the question in two ways. The first chapter will deal with men’s place in D.H Lawrence’s Sons and Lovers, more exactly with Paul and his father Walter Morel, and with Baxter Dawes. We will focus on each man’s behavior with one another. In the second chapter, we will analyze possessiveness, that is to say, the desire of holding or having someone as one’s own or under one’s control. We will try to prove this view from the spiritual and symbolic possession of different relationships. Our study will be through an intensive psychological analysis of a wife’s possessiveness to her husband, and a mother’s possessiveness to her son’s; William and Paul. The conclusion will review all the important aspects of this analysis. It is very important to know about men’s relationships in D.H Lawrence’s Sons and Lovers this will give us another vision of the novel, and where we can situate Paul’s true relationships, that is to say, his relationships with his father and the other men in the novel.

Keywords: language, literature, English, civilisation

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6298 Fabrication of All-Cellulose Composites from End-of-Life Textiles

Authors: Behnaz Baghaei, Mikael Skrifvars

Abstract:

Sustainability is today a trend that is seen everywhere, with no exception for the textiles 31 industry. However, there is a rather significant downside regarding how the textile industry currently operates, namely the huge amount of end-of-life textiles coming along with it. Approximately 73% of the 53 million tonnes of fibres used annually for textile production is landfilled or incinerated, while only 12% is recycled as secondary products. Mechanical recycling of end-of-life textile fabrics into yarns and fabrics was before very common, but due to the low costs for virgin man-made fibres, the current textile material composition diversity, the fibre material quality variations and the high recycling costs this route is not feasible. Another way to decrease the ever-growing pile of textile waste is to repurpose the textile. If a feasible methodology can be found to reuse end-of life textiles as secondary market products including a manufacturing process that requires rather low investment costs, then this can be highly beneficial to counteract the increasing textile waste volumes. In structural composites, glass fibre textiles are used as reinforcements, but today there is a growing interest in biocomposites where the reinforcement and/or the resin are from a biomass resource. All-cellulose composites (ACCs) are monocomponent or single polymer composites, and they are entirely made from cellulose, ideally leading to a homogeneous biocomposite. Since the matrix and the reinforcement are both made from cellulose, and therefore chemically identical, they are fully compatible with each other which allow efficient stress transfer and adhesion at their interface. Apart from improving the mechanical performance of the final products, the recycling of the composites will be facilitated. This paper reports the recycling of end-of-life cellulose containing textiles by fabrication of all-cellulose composites (ACCs). Composite laminates were prepared by using an ionic liquid (IL) in a hot process, involving a partial dissolving of the cellulose fibres. Discharged denim fabrics were used as the reinforcement while dissolved cellulose from two different cellulose resources was used as the matrix phase. Virgin cotton staple fibres and recovered cotton from polyester/cotton (polycotton) waste fabrics were used to form the matrix phase. The process comprises the dissolving 6 wt.% cellulose solution in the ionic liquid 1-butyl-3-methyl imidazolium acetate ([BMIM][Ac]), this solution acted as a precursor for the matrix component. The denim fabrics were embedded in the cellulose/IL solution after which laminates were formed, which also involved removal of the IL by washing. The effect of reuse of the recovered IL was also investigated. The mechanical properties of the obtained ACCs were determined regarding tensile, impact and flexural properties. Mechanical testing revealed that there are no clear differences between the values measured for mechanical strength and modulus of the manufactured ACCs from denim/cotton-fresh IL, denim/recovered cotton-fresh IL and denim/cotton-recycled IL. This could be due to the low weight fraction of the cellulose matrix in the final ACC laminates and presumably the denim as cellulose reinforcement strongly influences and dominates the mechanical properties. Fabricated ACC composite laminates were further characterized regarding scanning electron microscopy.

Keywords: all-cellulose composites, denim fabrics, ionic liquid, mechanical properties

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6297 Cultural Adaptation of Foreign Students in Vienna, A Sociolinguistic Case Study of Iranian Students in Vienna

Authors: Roshanak Nouralian

Abstract:

The primary focus of my Ph.D. dissertation revolves around the interconnection between language and culture, as well as the crucial role that language plays in facilitating communication and fostering integration within the host society for immigrants. This research specifically focuses on Iranian students studying at various universities in Vienna. Throughout this study, I have attempted to examine and analyze their challenges in various life situations in Austria. The broad dimensions of the research question led the research process to apply a constructivist grounded theory strategy. I have also used critical discourse analysis that is in line with constructivist GT's point of view to look closely at the borders, contradictions, and inequalities that came up in the participants' real-life experiences. Data from individual interviews and group discussions have expanded the research trajectory beyond disciplinary boundaries toward a transdisciplinary approach. The research findings indicate how the language policy of the host society leads to the establishment of power relationships and the arousal of a sense of cultural dominance among the research participants. This study investigates the problems experienced by participants in their daily interactions within the host society. Additionally, the results illustrate the development of a dependency relationship between participants and their host society despite linguistic policies that cause a sense of cultural hegemony. Conversely, the obtained data allowed me to examine the participants' language ideologies. The findings of this study show that social linguistics has the potential to go beyond the boundaries of its field. This is possible by using a variety of research strategies and analyzing people's real-life experiences to find out how language affects different parts of their daily lives. Therefore, in this conference, discussing the logic of employing a constructivist GT strategy along with critical discourse analysis (CDA) in this research, I intend to discuss the achieved results.

Keywords: cultural adapttaion, language policy, language ideology, cultural hegemony, transdisciplinary research, constructivist grounded theory, critical discourse analysis

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6296 Exploring Management Strategies Used by Grade 1 Educators in the Classroom Working with Learners Presenting with ADHD Symptoms in the Western Cape

Authors: Athena Pedro, Gina Stockingt

Abstract:

This study aimed to explore current management strategies used by Grade 1 educators working with learners presenting with Attention Deficit Hyperactivity Disorder (ADHD) symptoms in mainstream schools in the Western Cape. A sample of grade 1 educators were selected for the study. The sample comprised of twelve grades 1 educators from four local schools in the Western Cape. All twelve educators were individually interviewed and discussed the management strategies used in the classroom when working with learner presenting with ADHD symptoms. The data was analysed qualitatively with a focus in identifying, sorting and analyse meaning according to the subjective perception, understanding and behaviour of the grade 1 educators within their context. Furthermore, the social, cultural, political and physical environment of the participants were taken into consideration to explore and interpret the link between these elements. The findings were as follows: many educators felt that they did not receive enough training on Attention Deficit Hyperactivity Disorder, therefore lacking knowledge on how to apply management strategies to address this. Managing a diverse range of learners, lack of resources, lack of parental involvement, lack of assistance in the classroom, as well as distracted and disorganised children posed as challenges for educators working with learners presenting with Attention Deficit Hyperactivity Disorder symptoms.

Keywords: ADHD, Grade 1 educators, Learners, Management strategies

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6295 Spectacles of the City: An Analysis of the Effects of Festivals in the Formation of New Urban Identities

Authors: Anusmita Das

Abstract:

In the post-industrial scenario, cities in India have become critical sites of negotiation and are expected to become some of the largest urban agglomeration of the twenty-first century. This has created a pluralist identity resulting in a new multifarious urbanism pervading throughout the entire urban landscape. There is an ambiguity regarding the character of present day Indian cities with new meanings emerging and no methodical study to understand them. More than an abstract diagram, the present day cities can be looked at as an ensemble of meanings. One of the ways in which the meaning is reflected is through events. Festivals such as Diwali, Dussera, Durga Puja, Ganesh Chaturthi, etc have transpired as the phenomenon of the city, and their presence in the everyday landscape weaves itself through the urban fabric dominating the popular visual culture of Indian cities. Festivals influence people’s idea of a city. Ritual, festival, celebrations are important in shaping of the urban environment and in their influence on the intangible aspect of the urban setting. These festivals pertaining to the city in motion have emerged as the symbolic image of the emerging urban Indian condition giving birth to new urban identities. The study undertaken to understand the present context of temporality of Indian cities is important in analyzing the process of its formation and transformation. This study aims to review the evolution of new dimensions of urbanism in India as well as its implication on the identity of cities.

Keywords: urban identities, urban design, festivals, rituals, celebrations, inter-disciplinary study

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6294 Verbal Prefix Selection in Old Japanese: A Corpus-Based Study

Authors: Zixi You

Abstract:

There are a number of verbal prefixes in Old Japanese. However, the selection or the compatibility of verbs and verbal prefixes is among the least investigated topics on Old Japanese language. Unlike other types of prefixes, verbal prefixes in dictionaries are more often than not listed with very brief information such as ‘unknown meaning’ or ‘rhythmic function only’. To fill in a part of this knowledge gap, this paper presents an exhaustive investigation based on the newly developed ‘Oxford Corpus of Old Japanese’ (OCOJ), which included nearly all existing resource of Old Japanese language, with detailed linguistics information in TEI-XML tags. In this paper, we propose the possibility that the following three prefixes, i-, sa-, ta- (with ta- being considered as a variation of sa-), are relevant to split intransitivity in Old Japanese, with evidence that unergative verbs favor i- and that unergative verbs favor sa-(ta-). This might be undermined by the fact that transitives are also found to follow i-. However, with several manifestations of split intransitivity in Old Japanese discussed, the behavior of transitives in verbal prefix selection is no longer as surprising as it may seem to be when one look at the selection of verbal prefix in isolation. It is possible that there are one or more features that played essential roles in determining the selection of i-, and the attested transitive verbs happen to have these features. The data suggest that this feature is a sense of ‘change’ of location or state involved in the event donated by the verb, which is a feature of typical unaccusatives. This is further discussed in the ‘affectedness’ hierarchy. The presentation of this paper, which includes a brief demonstration of the OCOJ, is expected to be of the interest of both specialists and general audiences.

Keywords: old Japanese, split intransitivity, unaccusatives, unergatives, verbal prefix selection

Procedia PDF Downloads 409
6293 Pregnancy and Women's Subjectivity Represented in Ali's Brick Lane, Cusk's Arlington Park, and Mcgregor's If Nobody Speaks of Remarkable Things

Authors: Nurul Imansari

Abstract:

The study object in this research is 'pregnancy and women’s subjectivity represented in Ali’s Brick Lane, Cusk’s Arlington Park, and McGregor’s If Nobody Speaks of Remarkable Things'. Pregnancy is invested with both figurative and literal significance in the novels. Being a symbol of domesticity of the woman in the novels, pregnancy conveys the relationship of the women due to their role as a mother and wife in a family and their subjectivity as a woman. The aim of this study is to examine to what extent pregnancy affects the subjectivity of woman in Ali’s 'Brick Lane', Cusk’s 'Arlington Park', and McGregor’s 'If Nobody Speaks of Remarkable Things'. It also discusses on how pregnancy can be seen as a symbolic sense and the things that symbolise it. The study uses theoretical ideas of female subjectivity proposed by Julia Kristeva. She stated that in patriarchal culture, the meaning of a woman is always being reduced to the function of reproduction. She has emphasized a new discourse about pregnancy that recognizes the importance of maternal function in the development of subjectivity and in culture. The result shows that the three novels represent pregnancy as something which can affect women’s subjectivity but the way in representing the pregnancy are different from each other. Kristeva’s idea about pregnancy and women’s subjectivity can be applied in both Cusk’s Arlington Park, and McGregor’s If Nobody Speaks of Remarkable Things as the characters in the texts come from the same background as her. However, it can hardly be applied to Ali’s Brick Lane because this idea can justify the women to choose their own way and South Asian culture still bound to the strong patriarchal system.

Keywords: culture, pregnancy, subjectivity, women

Procedia PDF Downloads 332
6292 Nutraceutical Potential of Mushroom Bioactive Metabolites and Their Food Functionality

Authors: Jackson Ishara, Ariel Buzera, Gustave N. Mushagalusa, Ahmed R. A. Hammam, Judith Munga, Paul Karanja, John Kinyuru

Abstract:

Numerous mushroom bioactive metabolites, including polysaccharides, eritadenine, lignin, chitosan, mevinolin, and astrakurkurone have been studied in life-threatening conditions and diseases such as diabetes, cardiovascular, hypertension, cancer, DNA damage, hypercholesterolemia, and obesity attempting to identify natural therapies. These bioactive metabolites have shown potential as antiviral and immune system strengthener natural agents through diverse cellular and physiological pathways modulation with no toxicity evidence, widely available, and affordable. In light of the emerging literature, this paper compiles the most recent information describing the molecular mechanisms that underlie the nutraceutical potentials of these mushroom metabolites suggesting their effectiveness if combined with existing drug therapies. The findings raise hope that these mushroom bioactive metabolites may be utilized as natural therapies considering their therapeutic potential while anticipating further research designing clinical trials and developing new drug therapies while encouraging their consumption as a natural adjuvant in preventing and controlling life-threatening conditions and diseases.

Keywords: bioactive metabolites, food functionality, health-threatening conditions, mushrooms, nutraceutical

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6291 An Analysis of the Movie “Sunset Boulevard” through the Transactional Analysis Paradigm

Authors: Borislava Dimitrova, Didem Kepir Savoly

Abstract:

The movie analysis offers a dynamic and multifaceted lens in order to explore and understand various aspects of human behavior and relationship, emotion, and cognition. Cinema therapy can be an important tool for counselor education and counselors in therapy. Therefore, this paper aims to delve deeper into human relationships and individual behavior patterns and analyze some of their most vivid aspects in light of the transactional analysis and its main components. While describing certain human behaviors and emotional states in real life, sometimes it can be difficult even for mental health practitioners to become aware of the subtle social cues and hints that are being transmitted, often in a rushed and swift manner. To address this challenge, the current paper focuses on the relationship dynamics as conveyed through the plot of the movie “Sunset Boulevard”, and examines slightly exaggerated yet true-to-life examples. The movie was directed by Billy Wilder and written by Charles Brackett, Billy Wilder, and D.M. Marshman Jr. The scenes of interest were examined through Transactional Analysis concepts: the different ego states, strokes, the various kinds of transactions, the paradigm of games in transactional analysis, and lastly, with the help of the drama triangle. The addressed themes comprised mainly the way the main characters engaged in game playing, which eventually had a negative outcome on the sequences of interactions between the individuals and the desired payoffs that they craved as a result. Furthermore, counselor educators can use the result of this paper for educational purposes, such as for teaching theoretical knowledge about Transactional Analysis, and for utilizing characters’ interactions and behaviors as real-life situations that can serve as case studies and role-playing activities. Finally, the paper aims to foster the use of movies as materials for psychological analysis which can assist the teaching of new mental health professionals in the field.

Keywords: transactional analysis, movie analysis, drama triangle, games, ego-state

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6290 Lack of Regulation Leads to Complexity: A Case Study of the Free Range Chicken Meat Sector in the Western Cape, South Africa

Authors: A. Coetzee, C. F. Kelly, E. Even-Zahav

Abstract:

Dominant approaches to livestock production are harmful to the environment, human health and animal welfare, yet global meat consumption is rising. Sustainable alternative production approaches are therefore urgently required, and ‘free range’ is the main alternative for chicken meat offered in South Africa (and globally). Although the South African Poultry Association provides non-binding guidelines, there is a lack of formal definition and regulation of free range chicken production, meaning it is unclear what this alternative entails and if it is consistently practised (a trend observed globally). The objective of this exploratory qualitative case study is therefore to investigate who and what determines free range chicken. The case study, conducted from a social constructivist worldview, uses semi-structured interviews, photographs and document analysis to collect data. Interviews are conducted with those involved with bringing free range chicken to the market - farmers, chefs, retailers, and regulators. Data is analysed using thematic analysis to establish dominant patterns in the data. The five major themes identified (based on prevalence in data and on achieving the research objective) are: 1) free range means a bird reared with good animal welfare in mind, 2) free range means quality meat, 3) free range means a profitable business, 4) free range is determined by decision makers or by access to markets, and 5) free range is coupled with concerns about the lack of regulation. Unpacking the findings in the context of the literature reveals who and what determines free range. The research uncovers wide-ranging interpretations of ‘free range’, driven by the absence of formal regulation for free range chicken practices and the lack of independent private certification. This means that the term ‘free range’ is socially constructed, thus varied and complex. The case study also shows that whether chicken meat is free range is generally determined by those who have access to markets. Large retailers claim adherence to the internationally recognised Five Freedoms, also include in the South African Poultry Association Code of Good Practice, which others in the sector say are too broad to be meaningful. Producers describe animal welfare concerns as the main driver for how they practice/view free range production, yet these interpretations vary. An additional driver is a focus on human health, which participants achieve mainly through the use of antibiotic-free feed, resulting in what participants regard as higher quality meat. The participants are also strongly driven by business imperatives, with most stating that free range chicken should carry a higher price than conventionally-reared chicken due to increased production costs. Recommendations from this study focus on, inter alia, a need to understand consumers’ perspectives on free range chicken, given that those in the sector claim they are responding to consumer demand, and conducting environmental research such as life cycle assessment studies to establish the true (environmental) sustainability of free range production. At present, it seems the sector mostly responds to social sustainability: human health and animal welfare.

Keywords: chicken meat production, free range, socially constructed, sustainability

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6289 Empirical Evidence on the Need for Harmonization of Audit Criteria for Small Enterprises in India

Authors: Satinder Bhatia

Abstract:

Limited Liability Partnerships (LLPs) was a concept introduced in India in 2009. Ever since then, there has been a fierce growth in the number of organizations registered as LLPs outpacing the number of registrations as private companies. Among other benefits extended to LLPs, the audit being mandated only for LLPs having a turnover of at least Rs 40 lakhs or capital contribution of Rs 25 lakhs, has been a major attraction. This has resulted in only about 10 per cent of LLPs coming under mandatory audit. Even for such companies, the accounting standards to be followed in the preparation of financial statements have not been specified. The Revised Indian Accounting Standards (Revised IndAS) which are aligned with IFRS to a great extent, may apply to LLPs only under limited conditions. Thus, the veracity of even the audited financial statements of LLPs can be questioned. If in future, these LLPs would like to list on a stock exchange to raise capital, there can be serious hurdles if investors do not find the financial statements to be reliable and consistent. LLPs are generally governed by country-specific rules in the area of accounts and audit. Thus, such rules vary across UK, EU and the USA. Some countries have adopted the IFRS for SMEs and since LLPs can be referred to as SMEs; they would come under the ambit of these IFRS provisions. Besides, as the scope of audit widens to cover qualitative information in addition to quantitative data, audit of LLPs has now acquired a new meaning and a new urgency as demands for at least limited purpose audits are arising from different stakeholders including lenders, suppliers, customers and joint venture partners.

Keywords: audit disclosures, audit quality, guidance for SMEs, non-audit services

Procedia PDF Downloads 152