Search results for: comparative linguistics
971 The Impact of Academic Support Practices on Two-Year College Students’ Achievement in Science, Technology, Engineering, and Math Education: An Exploration of Factors
Authors: Gisele Ragusa, Lilian Leung
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There are essential needs for science, technology, engineering, and math (STEM) workforces nationally. This important need underscores the necessity of increasing numbers of students attending both two-year community colleges and universities, thereby enabling and supporting a larger pool of students to enter the workforce. The greatest number of students in STEM programs attend public higher education institutions, with an even larger majority beginning their academic experiences enrolled in two-year public colleges. Accordingly, this research explores the impact of experiences and academic support practices on two-year (community) college students’ academic achievement in STEM majors with a focus on supporting students who are the first in their families to attend college. This research is a result of three years of iterative trials of differing supports to improve such students’ academic success with a cross-student comparative research methodological structure involving peer-to-peer and faculty academic supports. Results of this research indicate that background experiences and a combination of peer-to-peer and faculty-led academic support practices, including supplementary instruction, peer mentoring, and study skills support, significantly improve students’ academic success in STEM majors. These results confirm the needs that first-generation students have in navigating their college careers and what can be effective in supporting them.Keywords: higher education policy, student support, two-year colleges, STEM achievement
Procedia PDF Downloads 96970 Improvisation Transformation: An Exploration of Musical Influence between the Cuban Descarga and American Jazz Movements
Authors: Alissa Settembrino
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Improvisation, one of the most expressive qualities of the performing arts, has allowed for entire compositions to be created through descargas. A topic relatively understudied, these combo-inspired jam sessions originated in Cuba and intrigued jazz musicians in the United States to experiment with their improvisation after the Cool Jazz era. Through the exploration of prominent improvisation-based Cuban dance styles, the crucial jazz musicians that contributed to the progression of the descarga movement and comparing such facets to that of jazz in the United States, this paper offers a critical comparative analysis to suggest how the descarga influenced American jazz. This paper specifically focuses on harmonic construction, form and rhythmic qualities, as well as how these recorded jam sessions started to change the way people listened to and enjoyed this style of music. Examining the harmonic intricacies of descargas offers the likelihood of having influenced the construction of the blues scale in American jazz. Since these recorded jam sessions originally stemmed from Cuban dance styles (the cumbia, guaracha, rumba, etc.), descarga compositions changed the way musicians structured their improvisation to meet recording guidelines as well as their audiences’ listening needs. The ways in which the descarga inspired harmonic and rhythmic change led to the movement’s influence on the jazz culture as it progressed from Cuba to New York during the 1950s. Exploring the descarga provides insight into a movement that is not commonly studied and encourages further discussion about how certain aspects of Latin American culture have influenced the United States socially and creatively.Keywords: descarga, harmony, improvisation, jam session, jazz
Procedia PDF Downloads 165969 Comparative Study between Angiotensin Converting Enzyme Inhibitors and Angiotensin Receptor Blockers on Ulcerative Colitis Induced Experimentally in Rats
Authors: Azza H. El-Medany, Hanan H. Hagar, Jamila H. El-Medany
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Ulcerative colitis (UC) is one of chronic inflammatory diseases primarily affecting colon with unknown etiology. Some researches papers mentioned the possibility of the use of drugs that affect the angiotensin II in reducing the complication of ulcerative colitis. The aim of the present study is to evaluate the potential protective and therapeutic effects of captopril and valsartan on ulcerative colitis induced experimentally in rats using acetic acid. The results were assessed by histological assessment of colonic tissues and measurement of malondialdehyde (MDA), tumor necrosis factor (TNF-α), transforming growth factor (TGF-1B), angiotensin converting enzyme (ACE), reduced glutathione (GSH) and platelet activating factor (PAF) levels in colonic tissues. Oral pre-treatment with captopril or valsartan in a dose of 30 mgkg-1 body weight for 2 weeks before induction of colitis (prophylactic groups) and continuously for 2 weeks after induction (therapeutic groups) significantly reduce MDA, TNF-α, PAF, TGF-1B and ACE levels in colonic tissues as compared to acetic acid control group. Also, a significant increase in GSH level was observed in colonic tissues. Captopril and valsartan attenuated the macroscopic and microscopic colonic damage induced by acetic acid. These results suggest that either captopril or valsartan may be effective as prophylactic or treatment of UC through inhibition of ACE and scavenging effect on oxygen-derived free radicals.Keywords: captopril, valsartan, angiotensin converting enzyme, reduced glutathione, tumor necrosis factor
Procedia PDF Downloads 269968 The Effect of Potassium Hydroxide on Fine Soil Treated with Olivine
Authors: Abdelmaoula Mahamoud Tahir, Sedat Sert
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The possibility of improving the shear strength of unsaturated clayey soil with the addition of olivine was investigated in this paper. Unconsolidated undrained triaxial tests (UU), under different cell pressures (namely: 100 kPa and 200 kPa), with varying percentages of olivine (10% and 20% by weight) and with one day, 28 days, and 56 days curing times, were performed to determine the shear strength of the soil. The increase in strength was observed as a function of the increase in olivine content. An olivine content of 25% was determined as the optimum value to achieve the targeted improvement for both cure times. A comparative study was also conducted between clay samples treated with only olivine and others in the presence of potassium hydroxide (KOH). Clay samples treated with olivine and activated with potassium hydroxide (KOH) had higher shear strength than non-activated olivine-treated samples. It was determined that the strength of the clay samples treated with only olivine did not increase over time and added resistance only with the high specific gravity of olivine. On the other hand, the samples activated with potassium hydroxide (KOH) added to the resistance with high specific gravity and the chemical bonds of olivine. Morphological and mineralogical analyzes were carried out in this study to see and analyze the chemical bonds formed after the reaction. The main components of this improvement were the formation of magnesium-aluminate-hydrate and magnesium-silicate-hydrate. Compared to older methods such as cement addition, these results show that in stabilizing clayey soils, olivine additive offers an energy-efficient alternative for reducing carbon dioxide emissions.Keywords: ground stabilization, clay, olivine additive, KOH, microstructure
Procedia PDF Downloads 117967 Salinity Reduction from Saharan Brackish Water by Fluoride Removal on Activated Natural Materials: A Comparative Study
Authors: Amina Ramadni, Safia Taleb, André Dératani
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The present study presents, firstly, to characterize the physicochemical quality of brackish groundwater of the Terminal Complex (TC) from the region of Eloued-souf and to investigate the presence of fluoride, and secondly, to study the comparison of adsorbing power of three materials, such as (activated alumina AA, sodium clay SC and hydroxyapatite HAP) against the groundwater in the region of Eloued-souf. To do this, a sampling campaign over 16 wells and consumer taps was undertaken. The results show that the groundwater can be characterized by very high fluoride content and excessive mineralization that require in some cases, specific treatment before supply. The study of adsorption revealed removal efficiencies fluoride by three adsorbents, maximum adsorption is achieved after 45 minutes at 90%, 83.4% and 73.95%, and with an adsorbed fluoride content of 0.22 mg/L, 0.318 mg/L and 0.52 mg/L for AA, HAP and SC, respectively. The acidity of the medium significantly affects the removal fluoride. Results deducted from the adsorption isotherms also showed that the retention follows the Langmuir model. The adsorption tests by adsorbent materials show that the physicochemical characteristics of brackish water are changed after treatment. The adsorption mechanism is an exchange between the OH- ions and fluoride ions. Three materials are proving to be effective adsorbents for fluoride removal that could be developed into a viable technology to help reduce the salinity of the Saharan hyper-fluorinated waters. Finally, a comparison between the results obtained from the different adsorbents allowed us to conclude that the defluoridation by AA is the process of choice for many waters of the region of Eloued-souf, because it was shown to be a very interesting and promising technique.Keywords: fluoride removal, hydrochemical characterization of groundwater, natural materials, nanofiltration
Procedia PDF Downloads 218966 The Effect of Education on Nurses' Knowledge Level for Ventrogluteal Site Injection: Pilot Study
Authors: Emel Bayraktar, Gulengun Turk
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Introduction and Objective: Safe administration of medicines is one of the main responsibilities of nurses. Intramuscular drug administration is among the most common methods used by nurses among all drug applications. This study was carried out in order to determine determine the effect of education given on injection in ventrogluteal area on the level of knowledge of nurses on this subject. Methods: The sample of the study consisted of 20 nurses who agreed to participate in the study between 01 October and 31 December 2019. The research is a pretest-posttest comparative, quasi-experimental type pilot study. The nurses were given a 4-hour training prepared on injection into the ventrogluteal area. The training consisted of two hours of theoretical and two hours of laboratory practice. Before the training and 4 weeks after the training, a questionnaire form containing questions about their knowledge and practices regarding the injection of the ventrogluteal region was applied to the nurses. Results: The average age of the nurses is 26.55 ± 7.60, 35% (n = 7) of them are undergraduate and 30% (n = 6) of them work in intensive care units. Before the training, 35% (n = 7) of the nurses stated that the most frequently used intramuscular injection site was the ventrogluteal area, and 75% (n = 15) stated that the safest area was the rectus femoris muscle. After the training, 55% (n = 11) of the nurses stated that they most frequently used the ventrogluteal area and 100% (n = 20) of them stated that the ventrogluteal area was the safest area. The average score the nurses got from the premises before the training is 14.15 ± 6.63 (min = 0, max = 20), the total score is 184. The average score obtained after the training was determined as 18.69 ± 2.35 (min = 12, max = 20), and the total score was 243. Conclusion: As a result of the research, it was determined that the training given on the injection of ventrogluteal area increased the knowledge level of the nurses. It is recommended to organize in-service trainings for all nurses on the injection of ventrogluteal area.Keywords: safe injection, knowledge level, nurse, intramuscular injection, ventrogluteal area
Procedia PDF Downloads 212965 Mudlogging, a Key Tool in Effective Well Delivery: A Case Study of Bisas Field Niger Delta, Nigeria
Authors: Segun Steven Bodunde
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Mudlogging is the continuous analysis of rock cuttings and drilling fluids to ascertain the presence or absence of oil and gas from the formation penetrated by the drilling bit. This research highlighted a case study of Well BSS-99ST from ‘Bisas Field’, Niger Delta, with depth extending from 1950m to 3640m (Measured Depth). It was focused on identifying the lithologies encountered at specified depth intervals and to accurately delineate the targeted potential reservoir on the field and prepare the lithology and Master log. Equipment such as the Microscope, Fluoroscope, spin drier, oven, and chemicals, which includes: hydrochloric acid, chloroethene, and phenolphthalein, were used to check the cuttings for their calcareous nature, for oil show and for the presence of Cement respectively. Gas analysis was done using the gas chromatograph and the Flame Ionization Detector, which was connected to the Total Hydrocarbon Analyzer (THA). Drilling Parameters and Gas concentration logs were used alongside the lithology log to predict and accurately delineate the targeted reservoir on the field. The result showed continuous intercalation of sand and shale, with the presence of small quantities of siltstone at a depth of 2300m. The lithology log was generated using Log Plot software. The targeted reservoir was identified between 3478m to 3510m after inspection of the gas analysis, lithology log, electric logs, and the drilling parameters. Total gas of about 345 units and five Alkane Gas components were identified in the specific depth range. A comparative check with the Gamma ray log from the well further confirmed the lithologic sequence and the accurate delineation of the targeted potential reservoir using mudlogging.Keywords: mudlogging, chromatograph, drilling fluids, calcareous
Procedia PDF Downloads 150964 A Comparative Study of Environment Risk Assessment Guidelines of Developing and Developed Countries Including Bangladesh
Authors: Syeda Fahria Hoque Mimmi, Aparna Islam
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Genetically engineered (GE) plants are the need of time for increased demand for food. A complete set of regulations need to be followed from the development of a GE plant to its release into the environment. The whole regulation system is categorized into separate stages for maintaining the proper biosafety. Environmental risk assessment (ERA) is one of such crucial stages in the whole process. ERA identifies potential risks and their impacts through science-based evaluation where it is done in a case-by-case study. All the countries which deal with GE plants follow specific guidelines to conduct a successful ERA. In this study, ERA guidelines of 4 developing and 4 developed countries, including Bangladesh, were compared. ERA guidelines of countries such as India, Canada, Australia, the European Union, Argentina, Brazil, and the US were considered as a model to conduct the comparison study with Bangladesh. Initially, ten parameters were detected to compare the required data and information among all the guidelines. Surprisingly, an adequate amount of data and information requirements (e.g., if the intended modification/new traits of interest has been achieved or not, the growth habit of GE plants, consequences of any potential gene flow upon the cultivation of GE plants to sexually compatible plant species, potential adverse effects on the human health, etc.) matched between all the countries. However, a few differences in data requirement (e.g., agronomic conventions of non-transformed plants, applicants should clearly describe experimental procedures followed, etc.) were also observed in the study. Moreover, it was found that only a few countries provide instructions on the quality of the data used for ERA. If these similarities are recognized in a more framed manner, then the approval pathway of GE plants can be shared.Keywords: GE plants, ERA, harmonization, ERA guidelines, Information and data requirements
Procedia PDF Downloads 187963 Urban Transport Demand Management Multi-Criteria Decision Using AHP and SERVQUAL Models: Case Study of Nigerian Cities
Authors: Suleiman Hassan Otuoze, Dexter Vernon Lloyd Hunt, Ian Jefferson
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Urbanization has continued to widen the gap between demand and resources available to provide resilient and sustainable transport services in many fast-growing developing countries' cities. Transport demand management is a decision-based optimization concept for both benchmarking and ensuring efficient use of transport resources. This study assesses the service quality of infrastructure and mobility services in the Nigerian cities of Kano and Lagos through five dimensions of quality (i.e., Tangibility, Reliability, Responsibility, Safety Assurance and Empathy). The methodology adopts a hybrid AHP-SERVQUAL model applied on questionnaire surveys to gauge the quality of satisfaction and the views of experts in the field. The AHP results prioritize tangibility, which defines the state of transportation infrastructure and services in terms of satisfaction qualities and intervention decision weights in the two cities. The results recorded ‘unsatisfactory’ indices of quality of performance and satisfaction rating values of 48% and 49% for Kano and Lagos, respectively. The satisfaction indices are identified as indicators of low performances of transportation demand management (TDM) measures and the necessity to re-order priorities and take proactive steps towards infrastructure. The findings pilot a framework for comparative assessment of recognizable standards in transport services, best ethics of management and a necessity of quality infrastructure to guarantee both resilient and sustainable urban mobility.Keywords: transportation demand management, multi-criteria decision support, transport infrastructure, service quality, sustainable transport
Procedia PDF Downloads 224962 Time Series Analysis the Case of China and USA Trade Examining during Covid-19 Trade Enormity of Abnormal Pricing with the Exchange rate
Authors: Md. Mahadi Hasan Sany, Mumenunnessa Keya, Sharun Khushbu, Sheikh Abujar
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Since the beginning of China's economic reform, trade between the U.S. and China has grown rapidly, and has increased since China's accession to the World Trade Organization in 2001. The US imports more than it exports from China, reducing the trade war between China and the U.S. for the 2019 trade deficit, but in 2020, the opposite happens. In international and U.S. trade, Washington launched a full-scale trade war against China in March 2016, which occurred a catastrophic epidemic. The main goal of our study is to measure and predict trade relations between China and the U.S., before and after the arrival of the COVID epidemic. The ML model uses different data as input but has no time dimension that is present in the time series models and is only able to predict the future from previously observed data. The LSTM (a well-known Recurrent Neural Network) model is applied as the best time series model for trading forecasting. We have been able to create a sustainable forecasting system in trade between China and the US by closely monitoring a dataset published by the State Website NZ Tatauranga Aotearoa from January 1, 2015, to April 30, 2021. Throughout the survey, we provided a 180-day forecast that outlined what would happen to trade between China and the US during COVID-19. In addition, we have illustrated that the LSTM model provides outstanding outcome in time series data analysis rather than RFR and SVR (e.g., both ML models). The study looks at how the current Covid outbreak affects China-US trade. As a comparative study, RMSE transmission rate is calculated for LSTM, RFR and SVR. From our time series analysis, it can be said that the LSTM model has given very favorable thoughts in terms of China-US trade on the future export situation.Keywords: RFR, China-U.S. trade war, SVR, LSTM, deep learning, Covid-19, export value, forecasting, time series analysis
Procedia PDF Downloads 198961 Effect of Dietary Melissa officinalis Leaves Supplementation on Lipid Oxidation of Broiler Breast Fillets During Refrigerated Storage
Authors: Khosro Ghazvinian, Touba Khodaeian
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To improve the oxidative stability of meat products, the use of dietary form of antioxidants can extend the shelf life and acceptability of muscle food during exposition or storage condition. As shown, this method is more effective than adding direct preservatives due to uniform incorporation of dietary additives into sub cellular membrane and therefore, they can properly inhibit the oxidative reaction at their localized sites. Furthermore, postmortem addition of antioxidants to meat cannot directly inhibit the oxidation in membrane phospholipids. Therefore, this study was designed to evaluate the effects of feed supplementation with Melissa officinalis leaves on lipid peroxidation of chicken breast fillets during refrigerated storage. In this study, 72 one-day old Ross 308 broilers distributed in four groups with six replicates (3 chickens each) were fed a basal diet (CONT) or basal diet supplemented with 5, 10, and 15 gr/Kg M.officinalis, for 6 weeks. Following slaughter, fillets from breast were stored at 4 °C in the dark for 12 days, and lipid oxidation was assessed on the basis of thiobarbituric acid reactive substances (TBARS) formed. Results showed that incorporation of M.officinalis in broiler diets delayed lipid oxidation in raw breast meat during refrigerated storage comparative with CONT(p<0.05). In this regard, TBARS levels of breast samples containing higher concentrations (10 and 15 gr/Kg) of M. officinalis (625.43 and 504.32 µg/kg MDA equivalents, respectively )were significantly lower than those of control and 5g/kg samples (872.75 and 841.32 µg/kg MDA equivalents, respectively) (p<0.05). Therefore, M. officinalis might be utilized in novel applications as a nutritional supplement or a functional food component.Keywords: breast fillet, lipid oxidation, Melissa officinalis, TBARS assay
Procedia PDF Downloads 270960 Differences in Assessing Hand-Written and Typed Student Exams: A Corpus-Linguistic Study
Authors: Jutta Ransmayr
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The digital age has long arrived at Austrian schools, so both society and educationalists demand that digital means should be integrated accordingly to day-to-day school routines. Therefore, the Austrian school-leaving exam (A-levels) can now be written either by hand or by using a computer. However, the choice of writing medium (pen and paper or computer) for written examination papers, which are considered 'high-stakes' exams, raises a number of questions that have not yet been adequately investigated and answered until recently, such as: What effects do the different conditions of text production in the written German A-levels have on the component of normative linguistic accuracy? How do the spelling skills of German A-level papers written with a pen differ from those that the students wrote on the computer? And how is the teacher's assessment related to this? Which practical desiderata for German didactics can be derived from this? In a trilateral pilot project of the Austrian Center for Digital Humanities (ACDH) of the Austrian Academy of Sciences and the University of Vienna in cooperation with the Austrian Ministry of Education and the Council for German Orthography, these questions were investigated. A representative Austrian learner corpus, consisting of around 530 German A-level papers from all over Austria (pen and computer written), was set up in order to subject it to a quantitative (corpus-linguistic and statistical) and qualitative investigation with regard to the spelling and punctuation performance of the high school graduates and the differences between pen- and computer-written papers and their assessments. Relevant studies are currently available mainly from the Anglophone world. These have shown that writing on the computer increases the motivation to write, has positive effects on the length of the text, and, in some cases, also on the quality of the text. Depending on the writing situation and other technical aids, better results in terms of spelling and punctuation could also be found in the computer-written texts as compared to the handwritten ones. Studies also point towards a tendency among teachers to rate handwritten texts better than computer-written texts. In this paper, the first comparable results from the German-speaking area are to be presented. Research results have shown that, on the one hand, there are significant differences between handwritten and computer-written work with regard to performance in orthography and punctuation. On the other hand, the corpus linguistic investigation and the subsequent statistical analysis made it clear that not only the teachers' assessments of the students’ spelling performance vary enormously but also the overall assessments of the exam papers – the factor of the production medium (pen and paper or computer) also seems to play a decisive role.Keywords: exam paper assessment, pen and paper or computer, learner corpora, linguistics
Procedia PDF Downloads 170959 Automatic Detection and Filtering of Negative Emotion-Bearing Contents from Social Media in Amharic Using Sentiment Analysis and Deep Learning Methods
Authors: Derejaw Lake Melie, Alemu Kumlachew Tegegne
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The increasing prevalence of social media in Ethiopia has exacerbated societal challenges by fostering the proliferation of negative emotional posts and comments. Illicit use of social media has further exacerbated divisions among the population. Addressing these issues through manual identification and aggregation of emotions from millions of users for swift decision-making poses significant challenges, particularly given the rapid growth of Amharic language usage on social platforms. Consequently, there is a critical need to develop an intelligent system capable of automatically detecting and categorizing negative emotional content into social, religious, and political categories while also filtering out toxic online content. This paper aims to leverage sentiment analysis techniques to achieve automatic detection and filtering of negative emotional content from Amharic social media texts, employing a comparative study of deep learning algorithms. The study utilized a dataset comprising 29,962 comments collected from social media platforms using comment exporter software. Data pre-processing techniques were applied to enhance data quality, followed by the implementation of deep learning methods for training, testing, and evaluation. The results showed that CNN, GRU, LSTM, and Bi-LSTM classification models achieved accuracies of 83%, 50%, 84%, and 86%, respectively. Among these models, Bi-LSTM demonstrated the highest accuracy of 86% in the experiment.Keywords: negative emotion, emotion detection, social media filtering sentiment analysis, deep learning.
Procedia PDF Downloads 23958 Microplastic Migration from Food Packaging on Cured Meat Products
Authors: Klytaimnistra Katsara, George Kenanakis, Eleftherios Alissandrakis, Vassilis M. Papadakis
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In recent decades, microplastics (MPs) attracted the interest of the research community as the level of environmental plastic pollution has increased over the years. Through air inhalation and food consumption, MPs enter the human body, creating a series of possible health issues. The majority of MPs enter through the digestive tract; they migrate from the plastic packaging of the foodstuffs. Several plastics, such as Polyethylene (PE), are commonly used as food packaging material due to their preservation and storage capabilities. In this work, the surfaces of three different cured meat products with varied fat compositions were studied (bacon, mortadella, and salami) to determine the migration of MPs from plastic packaging. Micro-Raman spectroscopic measurements were performed in an experimental set lasting 28 days, where the meat samples were stored in vacuum-sealed low-density polyethylene (LDPE) pouches under refrigeration conditions at 4°C. Specific measurement days (0, 3, 9, 12, 15, and 28 days of storage) were chosen to obtain comparative results. Raman micro-spectroscopy was used to monitor the MPs migration, where the Raman spectral profile of LDPE first appeared on day 9 in Bacon, day 15 in Salami, and finally, on day 28 in Mortadella. All the meat samples on day 28 were tainted because a layer of bacterial outgrowth had developed on their surface. In conclusion, MP migration from food packaging to the surface of the cured meat samples was proven. To minimize the consumption of MPs in cured meat products that are stored in plastic packaging, a short period of storage time under refrigeration conditions is advised.Keywords: cured meat, food packaging, low-density polyethylene, microplastic migration, micro-Raman spectroscopy
Procedia PDF Downloads 74957 Single Fly Over as a Solution to Congestion of Intersection Junction: Case Study of Jalan Jatingaleh Semarang
Authors: Rachmat Mudiyono, Siti Sumiati
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In the next few years, traffic will happen most of the time. This was triggered by the growing rate of vehicles againts the road capacity which is not balance. All the time the congestion in the city of Semarang has been occured at peak hours. Congestion also occured in between Teuku Umar and Setia Budi road Jatingaleh because of a plot intersection (Kesatrian intersection, PLN intersection and Jatingaleh intersection) with the Toll Road. Jatingaleh is located in the southern city of Semarang which is a central meeting point between the upper and lower Semarang where the vehicle flows in through a combination of local current and regional traffic, and the flow of vehicles coming in and out from highway. The main cause of the problems that occurred in the area of Jatingaleh is due to the numbers of vehicles movement that occurs at the intersections. With the above issues, it is necessary to analyse the existing conditions and look into some solutions. Before carrying out an analysis of field surveys at peak hours for example morning (06:00 to 08:00 am) and for the afternoon (04:00 to 06:00 pm)should be conducted, then the number of vehicles is counted manually with “short-breakcounting” according to types of vehicles. From the analysis we found that the degree of saturation (DS) is 1.61 between Teuku Umar and Setia Budi road during the morning peak hours and 1.56 during the afternoon peak hours. This means that the capacity of the existing road is no longer able to accommodate the traffic flow. One of the solutions for the congestion that occurs at the intersection of Jatingaleh is to apply the efficiency of the intersection that is not in a plot with a Fly over, Underpass and the combination of Fly Over-Underpass. Base on the flow reduction calculation with 3 comparative modeling it shows that the Fly Over is the most technically efficient to be applied in this research.Keywords: single fly over, congestion, intersection, interchange
Procedia PDF Downloads 392956 IoT and Deep Learning approach for Growth Stage Segregation and Harvest Time Prediction of Aquaponic and Vermiponic Swiss Chards
Authors: Praveen Chandramenon, Andrew Gascoyne, Fideline Tchuenbou-Magaia
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Aquaponics offers a simple conclusive solution to the food and environmental crisis of the world. This approach combines the idea of Aquaculture (growing fish) to Hydroponics (growing vegetables and plants in a soilless method). Smart Aquaponics explores the use of smart technology including artificial intelligence and IoT, to assist farmers with better decision making and online monitoring and control of the system. Identification of different growth stages of Swiss Chard plants and predicting its harvest time is found to be important in Aquaponic yield management. This paper brings out the comparative analysis of a standard Aquaponics with a Vermiponics (Aquaponics with worms), which was grown in the controlled environment, by implementing IoT and deep learning-based growth stage segregation and harvest time prediction of Swiss Chards before and after applying an optimal freshwater replenishment. Data collection, Growth stage classification and Harvest Time prediction has been performed with and without water replenishment. The paper discusses the experimental design, IoT and sensor communication with architecture, data collection process, image segmentation, various regression and classification models and error estimation used in the project. The paper concludes with the results comparison, including best models that performs growth stage segregation and harvest time prediction of the Aquaponic and Vermiponic testbed with and without freshwater replenishment.Keywords: aquaponics, deep learning, internet of things, vermiponics
Procedia PDF Downloads 71955 Assessment of Breeding Soundness by Comparative Radiography and Ultrasonography of Rabbit Testes
Authors: Adenike O. Olatunji-Akioye, Emmanual B Farayola
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In order to improve the animal protein recommended daily intake of Nigerians, there is an upsurge in breeding of hitherto shunned food animals one of which is the rabbit. Radiography and ultrasonography are tools for diagnosing disease and evaluating the anatomical architecture of parts of the body non-invasively. As the rabbit is becoming a more important food animal, to achieve improved breeding of these animals, the best of the species form a breeding stock and will usually depend on breeding soundness which may be evaluated by assessment of the male reproductive organs by these tools. Four male intact rabbits weighing between 1.2 to 1.5 kg were acquired and acclimatized for 2 weeks. Dorsoventral views of the testes were acquired using a digital radiographic machine and a 5 MHz portable ultrasound scanner was used to acquire images of the testes in longitudinal, sagittal and transverse planes. Radiographic images acquired revealed soft tissue images of the testes in all rabbits. The testes lie in individual scrotal sacs sides on both sides of the midline at the level of the caudal vertebrae and thus are superimposed by caudal vertebrae and the caudal limits of the pelvic girdle. The ultrasonographic images revealed mostly homogenously hypoechogenic testes and a hyperechogenic mediastinum testis. The dorsal and ventral poles of the testes were heterogeneously hypoechogenic and correspond to the epididymis and spermatic cord. The rabbit is unique in the ability to retract the testes particularly when stressed and so careful and stressless handling during the procedures is of paramount importance. The imaging of rabbit testes can be safely done using both imaging methods but ultrasonography is a better method of assessment and evaluation of soundness for breeding.Keywords: breeding soundness, rabbit, radiography, ultrasonography
Procedia PDF Downloads 132954 Bio-Surfactant Production and Its Application in Microbial EOR
Authors: A. Rajesh Kanna, G. Suresh Kumar, Sathyanaryana N. Gummadi
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There are various sources of energies available worldwide and among them, crude oil plays a vital role. Oil recovery is achieved using conventional primary and secondary recovery methods. In-order to recover the remaining residual oil, technologies like Enhanced Oil Recovery (EOR) are utilized which is also known as tertiary recovery. Among EOR, Microbial enhanced oil recovery (MEOR) is a technique which enables the improvement of oil recovery by injection of bio-surfactant produced by microorganisms. Bio-surfactant can retrieve unrecoverable oil from the cap rock which is held by high capillary force. Bio-surfactant is a surface active agent which can reduce the interfacial tension and reduce viscosity of oil and thereby oil can be recovered to the surface as the mobility of the oil is increased. Research in this area has shown promising results besides the method is echo-friendly and cost effective compared with other EOR techniques. In our research, on laboratory scale we produced bio-surfactant using the strain Pseudomonas putida (MTCC 2467) and injected into designed simple sand packed column which resembles actual petroleum reservoir. The experiment was conducted in order to determine the efficiency of produced bio-surfactant in oil recovery. The column was made of plastic material with 10 cm in length. The diameter was 2.5 cm. The column was packed with fine sand material. Sand was saturated with brine initially followed by oil saturation. Water flooding followed by bio-surfactant injection was done to determine the amount of oil recovered. Further, the injection of bio-surfactant volume was varied and checked how effectively oil recovery can be achieved. A comparative study was also done by injecting Triton X 100 which is one of the chemical surfactant. Since, bio-surfactant reduced surface and interfacial tension oil can be easily recovered from the porous sand packed column.Keywords: bio-surfactant, bacteria, interfacial tension, sand column
Procedia PDF Downloads 402953 Reactivity of Clay Minerals of the Hydrocarbon Reservoir Rocks and the Effect of Zeolites on Operation and Production Costs That the Oil Industry in the World Assumes
Authors: Carlos Alberto Ríos Reyes
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Traditionally, clays have been considered as one of the main problems in the flow of fluids in hydrocarbon reservoirs. However, there is not known the significance of zeolites formed from the reactivity of clays and their effect not only on the costs of operations carried out by the oil industry in the world but also on production. The present work focused on understanding the interaction between clay minerals with brines and alkaline solutions used in the oil industry. For this, a comparative study was conducted where the reaction of sedimentary rocks under laboratory conditions was examined. Original and treated rocks were examined by X-ray powder diffraction (XRPD) and Scanning Electron Microscopy (SEM) to determine the changes that these rocks underwent upon contact with fluids of variable chemical composition. As a result, zeolite Linde Type A (LTA), sodalite (SOD), and cancrinite (CAN) can be formed after experimental work, which coincided with the dissolution of kaolinite and smectite. Results reveal that the Oil Industry should invest efforts and focus its gaze to understand at the pore scale the problem that could arise as a consequence of the clay-fluid interaction in hydrocarbon reservoir rocks due to the presence of clays in their porous system, as well as the formation of zeolites, which are better hydrocarbon absorbents. These issues could be generating losses in world production. We conclude that there is a critical situation that may be occurring in the stimulation of hydrocarbon reservoirs, where real solutions are necessary not only for the formulation of more efficient and effective injection fluids but also to contribute to the improvement of production and avoid considerable losses in operating costs.Keywords: clay minerals, zeolites, rock-fluid interaction, experimental work, reactivity
Procedia PDF Downloads 85952 Time-Domain Analysis Approaches of Soil-Structure Interaction: A Comparative Study
Authors: Abdelrahman Taha, Niloofar Malekghaini, Hamed Ebrahimian, Ramin Motamed
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This paper compares the substructure and direct methods for soil-structure interaction (SSI) analysis in the time domain. In the substructure SSI method, the soil domain is replaced by a set of springs and dashpots, also referred to as the impedance function, derived through the study of the behavior of a massless rigid foundation. The impedance function is inherently frequency dependent, i.e., it varies as a function of the frequency content of the structural response. To use the frequency-dependent impedance function for time-domain SSI analysis, the impedance function is approximated at the fundamental frequency of the structure-soil system. To explore the potential limitations of the substructure modeling process, a two-dimensional reinforced concrete frame structure is modeled using substructure and direct methods in this study. The results show discrepancies between the simulated responses of the substructure and the direct approaches. To isolate the effects of higher modal responses, the same study is repeated using a harmonic input motion, in which a similar discrepancy is still observed between the substructure and direct approaches. It is concluded that the main source of discrepancy between the substructure and direct SSI approaches is likely attributed to the way the impedance functions are calculated, i.e., assuming a massless rigid foundation without considering the presence of the superstructure. Hence, a refined impedance function, considering the presence of the superstructure, shall be developed. This refined impedance function is expected to significantly improve the simulation accuracy of the substructure approach for structural systems whose behavior is dominated by the fundamental mode response.Keywords: direct approach, impedance function, soil-structure interaction, substructure approach
Procedia PDF Downloads 117951 Twenty-Five Polymorphic Microsatellite Loci Used To Genotype Some Camel Types and Subtypes From Sudan, Qatar, Chad, And Somalia
Authors: Wathig Hashim Mohamed Ibrahim
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Twenty Five polymorphic microsatellite out of 50 Loci were used to genotype some camel (Camelus dromedarius) types and subtypes in Sudan (Naylawi, Shanapla, Lahawi, Kinani, Rashaydi, Bani-Aamir, Annafi, Bishari Shallagyai and Bishari Arririt) and that from Qatar (OmmaniHJ, OmmaniKH, Majaheem, Pakistani Sindi, Pakistani Punjabi and Pakistani) and for comparative; one type from Somalia (Aarhou) and another from Chad (Spotted) were investigated. The highest number of alleles were 23 in Locus CVRL 01, and lowest were 2 in YWLL 59. The observed heterozygosity (Hobs) were 0.950 and 0.049 for VOLP08 and YWLL09, respectively, while the expected heterozygosity (HExp) were 0.915 and 0.362 for Locus VOLP67 and YWLL58, respectively, and the HExp mean was 0.7378. Polymorphic Information Content (PIC) ranged between 0.907 - 0.345 in Locus VOLP67 and YWLL58, and the PIC mean was 0.7002. The genetic distance ranged between 0.545 – 0.098 for Shallagyai (Bishari subtype) – Pakistani Sindi subtype and between Annafi - Rashaydi, respectively. The genetic distance between spotted and all types ranged between 0.223 with Arririt (Bishari subtype) and 0.463 with Punjabi (Pakistani subtype) that found in Qatar, while all types with Aarhou ranged between 0.215 for Arririt and 0.469 with Punjabi (Pakistani subtype). The dondrogram shows that there is a relationship between the genetic makeup and geographical distributions and also between the genetic makeup and phenotypic characteristic. Individual assignment was calculated, 46.62% correctly assigned and 46.87% quality index. Hardy Weinberg Equivalent (HWE) was also calculated. Key words: Camel, genotype, polymorphic microsatelliteKeywords: camel, genotype, polymorphic microsatellite, types and subtypes
Procedia PDF Downloads 82950 Windphil Poetic in Architecture: Energy Efficient Strategies in Modern Buildings of Iran
Authors: Sepideh Samadzadehyazdi, Mohammad Javad Khalili, Sarvenaz Samadzadehyazdi, Mohammad Javad Mahdavinejad
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The term ‘Windphil Architecture’ refers to the building that facilitates natural ventilation by architectural elements. Natural ventilation uses the natural forces of wind pressure and stacks effect to direct the movement of air through buildings. Natural ventilation is increasingly being used in contemporary buildings to minimize the consumption of non-renewable energy and it is an effective way to improve indoor air quality. The main objective of this paper is to identify the strategies of using natural ventilation in Iranian modern buildings. In this regard, the research method is ‘descriptive-analytical’ that is based on comparative techniques. To simulate wind flow in the interior spaces of case studies, FLUENT software has been used. Research achievements show that it is possible to use natural ventilation to create a thermally comfortable indoor environment. The natural ventilation strategies could be classified into two groups of environmental characteristics such as public space structure, and architectural characteristics including building form and orientation, openings, central courtyards, wind catchers, roof, wall wings, semi-open spaces and the heat capacity of materials. Having investigated modern buildings of Iran, innovative elements like wind catchers and wall wings are less used than the traditional architecture. Instead, passive ventilation strategies have been more considered in the building design as for the roof structure and openings.Keywords: natural ventilation strategies, wind catchers, wind flow, Iranian modern buildings
Procedia PDF Downloads 346949 Topic-Specific Differences and Lexical Variations in the Use of Violence Metaphors: A Cognitive Linguistic Study of YouTube Breast Cancer Discourse in New Zealand and Pakistan
Authors: Sara Malik, Andreea. S. Calude, Joseph Ulatowski
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This paper explores how speakers from New Zealand and Pakistan with breast cancer use violence metaphors to communicate the intensity of their experiences during various stages of illness. With the theoretical foundation in Conceptual Metaphor Theory and the use of Metaphor Identification Procedure for metaphor analysis, this study investigates how speakers with breast cancer use violence metaphors in different cultural contexts. it collected a corpus of forty-six personal narratives from New Zealand and thirty-six from Pakistan, posted between 2011 and 2023 on YouTube by breast cancer organisations, such as ‘NZ Breast Cancer Foundation’ and ‘Pink Ribbon Pakistan’. The data was transcribed using the Whisper AI tool and then curated to include only patients’ discourse, further organised into eight narrative topics: testing phase, treatment phase, remission phase, family support, campaigns and awareness efforts, government support and funding, general information and religious discourse. In this talk, it discuss two aspects of the use of violence metaphors, a) differences in the use of violence metaphors across various narrative topics, and b) lexical variations in the choice of such metaphors. The findings suggest that violence metaphors were used differently across various stages of illness experience. For instance, during the ‘testing phase,’ violence metaphors were employed to convey a sense of punishment as reflected in statements like, ‘Feeling like it was a death sentence, an immediate death sentence’ (NZ Example) and ‘Jese hi aap ko na breast cancer ka pata chalta hai logon ko yeh hona shuru ho jata hai ke oh bas ab to moat ka parwana mil gaya hai’ (Because as soon as you find out you have breast cancer people start to feel that you have received a death warrant) (PK Example). On the other hand, violence metaphor during the ‘treatment phase’ highlighted negative experiences related to chemotherapy as seen in statements like ‘The first lot of chemo I had was disastrous’ (NZ Example) and ‘...chemotherapy ke to, it's the worst of all, it's like a healing poison’ (chemotherapy, it's the worst of all, it's like a healing poison) (PK Example). Second, lexical variations revealed how ‘sunburn’ (a common phenomenon in the NZ) was used as a metaphor to describe the effects of radiotherapy, whereas in the discourse from Pakistan, a more general term, 'burn,' was used instead. In this talk, we will explore the possible reasons behind the different word choices made by speakers from both countries to describe the same process. This study contributes to understanding the use of violence metaphors across various narrative topics of the illness experience and explains how and why speakers from two different countries use lexical variations to describe the same process.Keywords: metaphors, breast cancer discourse, cognitive linguistics, lexical variations, New zealand english, pakistani urdu
Procedia PDF Downloads 31948 Investigating the Acquisition of English Emotion Terms by Moroccan EFL Learners
Authors: Khalid El Asri
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Culture influences lexicalization of salient concepts in a society. Hence, languages often have different degrees of equivalence regarding lexical items of different fields. The present study focuses on the field of emotions in English and Moroccan Arabic. Findings of a comparative study that involved fifty English emotions revealed that Moroccan Arabic has equivalence of some English emotion terms, partial equivalence of some emotion terms, and no equivalence for some other terms. It is hypothesized then that emotion terms that have near equivalence in Moroccan Arabic will be easier to acquire for EFL learners, while partially equivalent terms will be difficult to acquire, and those that have no equivalence will be even more difficult to acquire. In order to test these hypotheses, the participants (104 advanced Moroccan EFL learners and 104 native speakers of English) were given two tests: the first is a receptive one in which the participants were asked to choose, among four emotion terms, the term that is appropriate to fill in the blanks for a given situation indicating certain kind of feelings. The second test is a productive one in which the participants were asked to give the emotion term that best described the feelings of the people in the situations given. The results showed that conceptually equivalent terms do not pose any problems for Moroccan EFL learners since they can link the concept to an already existing linguistic category; whereas the results concerning the acquisition of partially equivalent terms indicated that this type of emotion terms were difficult for Moroccan EFL learners to acquire, because they need to restructure the boundaries of the target linguistic categories by expanding them when the term includes other range of meanings that are not subsumed in the L1 term. Surprisingly however, the results concerning the case of non-equivalence revealed that Moroccan EFL learners could internalize the target L2 concepts that have no equivalence in their L1. Thus, it is the category of emotion terms that have partial equivalence in the learners’ L1 that pose problems for them.Keywords: acquisition, culture, emotion terms, lexical equivalence
Procedia PDF Downloads 227947 Robotic Assisted vs Traditional Laparoscopic Partial Nephrectomy Peri-Operative Outcomes: A Comparative Single Surgeon Study
Authors: Gerard Bray, Derek Mao, Arya Bahadori, Sachinka Ranasinghe
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The EAU currently recommends partial nephrectomy as the preferred management for localised cT1 renal tumours, irrespective of surgical approach. With the advent of robotic assisted partial nephrectomy, there is growing evidence that warm ischaemia time may be reduced compared to the traditional laparoscopic approach. There is still no clear differences between the two approaches with regards to other peri-operative and oncological outcomes. Current limitations in the field denote the lack of single surgeon series to compare the two approaches as other studies often include multiple operators of different experience levels. To the best of our knowledge, this study is the first single surgeon series comparing peri-operative outcomes of robotic assisted and laparoscopic PN. The current study aims to reduce intra-operator bias while maintaining an adequate sample size to assess the differences in outcomes between the two approaches. We retrospectively compared patient demographics, peri-operative outcomes, and renal function derangements of all partial nephrectomies undertaken by a single surgeon with experience in both laparoscopic and robotic surgery. Warm ischaemia time, length of stay, and acute renal function deterioration were all significantly reduced with robotic partial nephrectomy, compared to laparoscopic nephrectomy. This study highlights the benefits of robotic partial nephrectomy. Further prospective studies with larger sample sizes would be valuable additions to the current literature.Keywords: partial nephrectomy, robotic assisted partial nephrectomy, warm ischaemia time, peri-operative outcomes
Procedia PDF Downloads 141946 Overview Studies of High Strength Self-Consolidating Concrete
Authors: Raya Harkouss, Bilal Hamad
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Self-Consolidating Concrete (SCC) is considered as a relatively new technology created as an effective solution to problems associated with low quality consolidation. A SCC mix is defined as successful if it flows freely and cohesively without the intervention of mechanical compaction. The construction industry is showing high tendency to use SCC in many contemporary projects to benefit from the various advantages offered by this technology. At this point, a main question is raised regarding the effect of enhanced fluidity of SCC on the structural behavior of high strength self-consolidating reinforced concrete. A three phase research program was conducted at the American University of Beirut (AUB) to address this concern. The first two phases consisted of comparative studies conducted on concrete and mortar mixes prepared with second generation Sulphonated Naphtalene-based superplasticizer (SNF) or third generation Polycarboxylate Ethers-based superplasticizer (PCE). The third phase of the research program investigates and compares the structural performance of high strength reinforced concrete beam specimens prepared with two different generations of superplasticizers that formed the unique variable between the concrete mixes. The beams were designed to test and exhibit flexure, shear, or bond splitting failure. The outcomes of the experimental work revealed comparable resistance of beam specimens cast using self-compacting concrete and conventional vibrated concrete. The dissimilarities in the experimental values between the SCC and the control VC beams were minimal, leading to a conclusion, that the high consistency of SCC has little effect on the flexural, shear and bond strengths of concrete members.Keywords: self-consolidating concrete (SCC), high-strength concrete, concrete admixtures, mechanical properties of hardened SCC, structural behavior of reinforced concrete beams
Procedia PDF Downloads 255945 Comparative Analysis of the Third Generation of Research Data for Evaluation of Solar Energy Potential
Authors: Claudineia Brazil, Elison Eduardo Jardim Bierhals, Luciane Teresa Salvi, Rafael Haag
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Renewable energy sources are dependent on climatic variability, so for adequate energy planning, observations of the meteorological variables are required, preferably representing long-period series. Despite the scientific and technological advances that meteorological measurement systems have undergone in the last decades, there is still a considerable lack of meteorological observations that form series of long periods. The reanalysis is a system of assimilation of data prepared using general atmospheric circulation models, based on the combination of data collected at surface stations, ocean buoys, satellites and radiosondes, allowing the production of long period data, for a wide gamma. The third generation of reanalysis data emerged in 2010, among them is the Climate Forecast System Reanalysis (CFSR) developed by the National Centers for Environmental Prediction (NCEP), these data have a spatial resolution of 0.50 x 0.50. In order to overcome these difficulties, it aims to evaluate the performance of solar radiation estimation through alternative data bases, such as data from Reanalysis and from meteorological satellites that satisfactorily meet the absence of observations of solar radiation at global and/or regional level. The results of the analysis of the solar radiation data indicated that the reanalysis data of the CFSR model presented a good performance in relation to the observed data, with determination coefficient around 0.90. Therefore, it is concluded that these data have the potential to be used as an alternative source in locations with no seasons or long series of solar radiation, important for the evaluation of solar energy potential.Keywords: climate, reanalysis, renewable energy, solar radiation
Procedia PDF Downloads 209944 Environment-Friendly Biogas Technology: Comparative Analysis of Benefits as Perceived by Biogas Users and Non-User Livestock Farmers of Tehsil Jhang
Authors: Anees Raza, Liu Chunyan
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Renewable energy technologies are need of the time and are already making the big impact in the climatic outlook of the world. Biogas technology is one of those, and it has a lot of benefits for its users. It is cost effective because it is produced from the raw material which is available free of cost to the livestock farmers. Bio-slurry, a by-product of biogas, is being used as fertilizer for the crops production and increasing soil fertility. There are many other household benefits of technology. Research paper discusses the benefits of biogas as perceived by the biogas users as well as non-users of Tehsil Jhang. Data were collected from 60 respondents (30 users and 30 non-users) selected purposively through validated and pre-tested interview schedule from the respondents. Collected data were analyzed by using Statistical Package for Social Sciences (SPSS). Household benefits like ‘makes cooking easy,’ ‘Less breathing issues for working women in kitchens’ and ‘Use of bio-slurry as organic fertilizer’ had the highly significant relationship between them with t-values of 3.24, 4.39 and 2.80 respectively. Responses of the respondents about environmental benefits of biogas technology showed that ‘less air pollution’ had a significant relationship between them while ‘less temperature rise up than due to the burning of wood /dung’ had the non-significant relationship in the responses of interviewed respondents. It was clear from the research that biogas users were becoming influential in convincing non-users to adopt this technology due to its noticeable benefits. Research area where people were depending on wood to be used as fire fuel could be helped in reduction of cutting of trees which will help in controlling deforestation and saving the environment.People should be encouraged in using of biogas technology through providing them subsidies and low mark up loans.Keywords: biogas technology, deforestation, environmental benefits, renewable energy
Procedia PDF Downloads 265943 Comparative Study of Stability of Crude and Purified Red Pigments of Pokeberry (Phytolacca Americana L.) Fruits
Authors: Nani Mchedlishvili, Nino Omiadze, Marine Abutidze, Jose Neptuno Rodriguez-Lopez, Tinatin Sadunishvili, Nikoloz Pruidze, Giorgi Kvesitadze
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Recently, there is an increased interest in the development of food natural colorants as alternatives to synthetic dyes because of both legislative action and consumer concern. Betalains are widely used in the food industry as an alternative of synthetic colorants. The interest of betalains are caused not only by their coloring effect but also by their beneficial properties. The aim of the work was to study of stability of crude and purified red pigments of pokeberry (Phytolacca america L.). The pokeberry fruit juice was filtrated and concentrated by rotary vacuum evaporator up to 25% and the concentrated juice was passed through the Sepadex-25(fine) column (20×1.1 cm). From the column the pigment elution rate was 18 ml/hr. 1.5ml fractions of pigment were collected. In the fractions the coloring substances were determined using CuS04 x 7 H2O as a standard. From the Sephadex G-25 column only one fraction of the betalain red pigment was eluted with the absorption maximum at 538 nm. The degree of pigment purification was 1.6 and pigment yield from the column was 15 %. It was shown that thermostability of pokeberry fruit red pigment was significantly decreased after the purification. For example, during incubation at 100C for 10 min crude pigment retained 98 % of its color while under the same conditions only 72% of the color of purified pigment was retained. The purified pigment was found to be characterized by less storage stability too. The storage of the initial crude juice and the pigment fraction obtained after the gelfiltration for 10 days at 4°C showed the lost of color by 29 and 74 % respectively. From the results obtained, it can be concluded that during the gelfiltration the pokeberry fruit red pigment gets separated from such substances that cause its stabilization in the crude juice.Keywords: betalains, gelfiltration, pokeberry fruit, stability
Procedia PDF Downloads 289942 The Effects of Changes in Accounting Standards on Loan Loss Provisions (LLP) as Earnings Management Device: Evidence from Malaysia and Nigeria Banks (Part I)
Authors: Ugbede Onalo, Mohd Lizam, Ahmad Kaseri
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In view of dearth of studies on changes in accounting standards and banks’ earnings management particularly in the context of emerging economies, and the recent Malaysia and Nigeria change from their respective local GAAP to IFRS, this study deemed it overwhelming to investigate the effects of the switch on banks’ earnings management focusing on LLP as the manipulative device. This study employed judgmental sampling to select twenty eight banks- eight Malaysia and twenty Nigeria banks as sample covering period 2008-2013. To provide an empirical research setting in pursuant of the objective of this study, the study period is further partitioned into pre (2008, 2009, 2010) and post (2011, 2012, 2013) IFRS adoption periods. This study consistent with previous studies models a LLP regression model to investigate specific discretionary accruals of banks. Findings suggest that Malaysia and Nigeria banks individually use LLP to manage reported earnings more prior to IFRS implementation. Comparative overall results evidenced that the pre IFRS adoption or domestic GAAP era for both Malaysia and Nigeria sample banks is associated with higher prevalent earnings management through LLP than the corresponding post IFRS adoption era in diverse magnitude but in favour of Malaysia banks for both periods. With results demonstrating that IFRS adoption is linked to lower earnings management via LLP, this study therefore recommends the global adoption of IFRS as reporting framework. This study also endorses that Nigeria banks embrace and borrow a leaf from Malaysia banks good corporate governance practices.Keywords: accounting standards, IFRS, FRS, SAS, LLP, earnings management
Procedia PDF Downloads 402