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4785 Environmental Accounting Practice: Analyzing the Extent and Qualification of Environmental Disclosures of Turkish Companies Located in BIST-XKURY Index
Authors: Raif Parlakkaya, Mustafa Nihat Demirci, Mehmet Nuri Salur
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Environmental pollution has detrimental effects on the quality of our life and its scope has reached such an extent that measures are being taken both at the national and international levels to reduce, prevent and mitigate its impact on social, economic and political spheres. Therefore, awareness of environmental problems has been increasing among stakeholders and accordingly among companies. It is seen that corporate reporting is expanding beyond environmental performance. Primary purpose of publishing an environmental report is to provide specific audiences with useful, meaningful information. This paper is intended to analyze the extent and qualification of environmental disclosures of Turkish publicly quoted firms and see how it varies from one sector to another. The data for the study were collected from annual activity reports of companies, listed on the corporate governance index (BIST-XKURY) of Istanbul Stock Exchange. Content analysis was the research methodology used to measure the extent of environmental disclosure. Accordingly, 2015 annual activity reports of companies that carry out business in some particular fields were acquired from Capital Market Board, websites of Public Disclosure Platform and companies’ own websites. These reports were categorized into five main aspects: Environmental policies, environmental management systems, environmental protection and conservation activities, environmental awareness and information on environmental lawsuits. Subsequently, each component was divided into several variables related to what each firm is supposed to disclose about environmental information. In this context, the nature and scope of the information disclosed on each item were assessed according to five different ways (N.I: No Information; G.E.: General Explanations; Q.E.: Qualitative Detailed Explanations; N.E.: Quantitative (numerical) Detailed Explanations; Q.&N.E.: Both Qualitative and Quantitative Explanations).Keywords: environmental accounting, disclosure, corporate governance, content analysis
Procedia PDF Downloads 2644784 Intensive Intercultural English Language Pedagogy among Parents from Culturally and Linguistically Diverse Backgrounds (CALD)
Authors: Ann Dashwood
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Using Standard Australian English with confidence is a cultural expectation of parents of primary school aged children who want to engage effectively with their children’s teachers and school administration. That confidence in support of their children’s learning at school is seldom experienced by parents whose first language is not English. Sharing language with competence in an intercultural environment is the common denominator for meaningful communication and engagement to occur in a school community. Experience in relevant, interactive sessions is known to enhance engagement and participation. The purpose of this paper is to identify a pedagogy for parents otherwise isolated from daily use of functional Australian cultural language learned to engage effectively in their children’s learning at school. The outcomes measure parents’ intercultural engagement with classroom teachers and attention to the school’s administrative procedures using quantitative and qualitative methods. A principled communicative task-based language learning approach, combined with intercultural communication strategies provide the theoretical base for intensive English inquiry-based learning and engagement. The quantitative analysis examines data samples collected by classroom teachers and administrators and parents’ writing samples. Interviews and observations qualitatively inform the study. Currently, significant numbers of projects are active in community centers and schools to enhance English language knowledge of parents from Language Backgrounds Other Than English (LBOTE). The study is significant to explore the effects of an intensive English pedagogy with parents of varied English language backgrounds, by targeting inquiry-based language use for social interactions in the school and wider community, specific engagement and cultural interaction with teachers and school activities and procedures.Keywords: engagement, intercultural communication, language teaching pedagogy, LBOTE, school community
Procedia PDF Downloads 1204783 Exploring Gender-Base Salary Disparities and Equities Among University Presidents
Authors: Daniel Barkley, Jianyi Zhu
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This study investigates base salary differentials and gender equity among university presidents across 427 U.S. colleges and universities. While endowments typically do not directly determine university presidents' base salaries, our analysis reveals a noteworthy pattern: endowments explain more than half of the variance in female university presidents' base salaries, compared to a mere 0.69 percent for males. Moreover, female presidents' base salaries tend to rise much faster than male base salaries with increasing university endowments. This disparate impact of endowments on base salaries implies an endowment threshold for achieving gender pay equity. We develop an analytical model predicting an endowment threshold for achieving gender equality and empirically estimate this equity threshold using data from over 427 institutions. Surprisingly, the fields of science and athletics have emerged as sources of gender-neutral base pay. Both male and female university presidents with STEM backgrounds command higher base salaries than those without such qualifications. Additionally, presidents of universities affiliated with Power 5 conferences consistently receive higher base salaries regardless of gender. Consistent with the theory of human capital accumulation, the duration of the university presidency incrementally raises base salaries for both genders but at a diminishing rate. Curiously, prior administrative leadership experience as a vice president, provost, dean, or department chair does not significantly influence base salaries for either gender. By providing empirical evidence and analytical models predicting an endowment threshold for achieving gender equality in base salaries, the study offers valuable insights for policymakers, university administrators, and other stakeholders. These findings hold crucial policy implications, informing strategies to promote gender equality in executive compensation within higher education institutions.Keywords: higher education, endowments, base salaries, university presidents
Procedia PDF Downloads 574782 Engineering Education for Sustainable Development in China: Perceptions Bias between Experienced Engineers and Engineering Students
Authors: Liang Wang, Wei Zhang
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Nowadays, sustainable development has increasingly become an important research topic of engineering education. Existing research on Engineering Education for Sustainable Development (EESD) has highlighted the importance of perceptions for ethical responsibility to address sustainable development in practice. However, whether and how the professional engineering experience affects those perceptions has not been proved, especially in a Chinese context. Our study fills this gap by investigating the perceptions bias of EESD between experienced engineers and engineering students. We specifically examined what EESD means for experienced engineers and engineering students using a triple-dimensional model to understand if there are obvious differences between the two groups. Our goal is to make the benefits of these experiences more accessible in school context. The data (n=438) came from a questionnaire created and adapted from previously published studies containing 288 students from mechanical or civil engineering and 150 civil engineers with rich working experience, and the questionnaire was distributed during Fall 2020. T-test was used to find the difference in different dimensions between the two groups. The statistical results show that there is a significant difference in the perceptions of EESD between experienced engineers and inexperienced engineering students in China. Experienced engineers tend to consider sustainable development from ecological, economic, and social perspectives, while engineering students' answers focus more on ecology and ignore economic and social dimensions to some extend. The findings provide empirical evidence that professional experience is helpful to cultivate the cognition and ability of sustainable development in engineering education. The results of this work indicate that more practical content should be added to engineering education to promote sustainable development. In addition, for the design of engineering courses and professional practice systems for sustainable development, we should not only pay attention to the ecological aspects but also emphasize the coordination of ecological, economic, and socially sustainable development (e.g., engineer's ethical responsibility).Keywords: engineering education, sustainable development, experienced engineers, engineering students
Procedia PDF Downloads 1024781 Dynamics of Soil Fertility Management in India: An Empirical Analysis
Authors: B. Suresh Reddy
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The over dependence on chemical fertilizers for nutrient management in crop production for the last few decades has led to several problems affecting soil health, environment and farmers themselves. Based on the field work done in 2012-13 with 1080 farmers of different size-classes in semi-arid regions of Uttar Pradesh, Jharkhand and Madhya Pradesh states of India, this paper reveals that the farmers in semi-arid regions of India are actively managing soil fertility and other soil properties through a wide range of practices that are based on local resources and knowledge. It also highlights the socio-economic web woven around these soil fertility management practices. This study highlights the contribution of organic matter by traditional soil fertility management practices in maintaining the soil health. Livestock has profound influence on the soil fertility enhancement through supply of organic manure. Empirical data of this study has clearly revealed how farmers’ soil fertility management options are being undermined by government policies that give more priority to chemical fertiliser-based strategies. Based on the findings it is argued that there should be a 'level playing field' for both organic and inorganic soil fertility management methods by promoting and supporting farmers in using organic methods. There is a need to provide credit to farmers for adopting his choice of soil fertility management methods which suits his socio-economic conditions and that best suits the long term productivity of soils. The study suggests that the government policies related to soil fertility management must be enabling, creating the conditions for development based more on locally available resources and local skills and knowledge. This will not only keep Indian soils in healthy condition but also support the livelihoods of millions of people, especially the small and marginal farmers.Keywords: livestock, organic matter, small farmers, soil fertility
Procedia PDF Downloads 1744780 The Issues of Irrigation and Drainage in Kebbi State and Their Effective Solution for a Sustainable Agriculture in Kebbi State, Nigeria
Authors: Mumtaz Ahmed Sohag, Ishaq Ahmed Sohag
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Kebbi State, located in the Nort-West of Nigeria, is rich in water resources as the major rivers viz. Niger and Rima irrigate a vast majority of land. Besides, there is significant amount of groundwater, which farmers use for agriculture purpose. The groundwater is also a major source of agricultural and domestic water as wells are installed in almost all parts of the region. Although Kebbi State is rich in water, however, there are some pertinent issues which are hampering its agricultural productivity. The low lands (locally called Fadama), has spread out to a vast area. It is inundated every year during the rainy season which lasts from June to September every year. The farmers grow rice during the rainy season when water is standing. They cannot do further agricultural activity for almost two months due to high standing water. This has resulted in widespread waterlogging problem. Besides, the impact of climate change is resulting in rapid variation in river/stream flows. The information about water bodies regarding the availability of water for agricultural and other uses and the behavior of rivers at different flows is seldom available. Furthermore, sediment load (suspended and bedload) is not measured due to which land erosion cannot be countered effectively. This study, carried out in seven different irrigation regions of Kebbi state, found that diversion structures need to be constructed at some strategic locations for the supply of surface water to the farmers. The water table needs to be lowered through an effective drainage system. The monitoring of water bodies is crucial for sound data to help efficient regulation and management of water. Construction of embankments is necessary to control frequent floods in the rivers of Niger and Rima. Furthermore, farmers need capacity and awareness for participatory irrigation management.Keywords: water bodies, floods, agriculture, waterlogging
Procedia PDF Downloads 2384779 The Impact of Selected Personality Skills on Intercultural Interaction and Communication of Students of Social Pedagogy in the Czech Republic
Authors: Irena Balaban Cakirpaloglu, Karla Hrbackova
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This paper focuses on the issue of intercultural competencies of university students who are preparing to work in assisting professions. In recent years, the Czech Republic has become a major destination for many people from different cultural environments, and there is a growing need for workers in assisting professions to be able to respond flexibly and adequately to the changing living conditions of multicultural coexistence. The main objective of this study is to analyse the preparedness of students in assisting professions in relation to intercultural competencies. Intercultural competences include several essential skills for working successfully with diversity. Taking into account the main objective of this research, a pilot study was conducted among students of Social Pedagogy at the Faculty of Humanities at Tomas Bata University in Zlin in the academic year 2017/2018. The research sample consisted of 116 students. To obtain the data, we used the Cross-Cultural Adaptability Inventory (CCAI) by Kelley and Meyers. The inventory maps strengths and weaknesses in 4 skill areas: Emotional Resilience, Flexibility/Openness, Perceptual Acuity and Personal Autonomy. This inventory also examines individual ability to succeed in intercultural interaction and communication. The results obtained from the survey were statistically processed and analysed using the relevant statistical methods. The results of the survey point to the fact that students of social pedagogy achieve average to below average results in individual skill areas. At the same time, significant differences have been detected among the students with work experience in multicultural environment and those with no experience.Keywords: cross–cultural adaptability inventory, diversity, intercultural competences, students of social pedagogy
Procedia PDF Downloads 1304778 The Prevalence and Associated Factors of Frailty and Its Relationship with Falls in Patients with Schizophrenia
Authors: Bo-Jian Wu, Si-Heng Wu
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Objectives: Frailty is a condition of a person who has chronic health problems complicated by a loss of physiological reserve and deteriorating functional abilities. The frailty syndrome was defined by Fried and colleagues, i.e., weight loss, fatigue, decreased grip strength, slow gait speed, and low physical activity. However, to our best knowledge, there have been rare studies exploring the prevalence of frailty and its association with falls in patients with schizophrenia. Methods: A total of 559 hospitalized patients were recruited from a public psychiatric hospital in 2013. The majority of the subjects were males (361, 64.6%). The average age was 53.5 years. All patients received the assessment of frailty status defined by Fried and colleagues. The status of a fall within one year after the assessment of frailty, clinical and demographic data was collected from medical records. Logistic regression was used to calculate the odds ratio of associated factors. Results : A total of 9.2% of the participants met the criteria of frailty. The percentage of patients having a fall was 7.2%. Age were significantly associated with frailty (odds ratio = 1.057, 95% confidence interval = 1.025-1.091); however, sex was not associated with frailty (p = 0.17). After adjustment for age and sex, frailty status was associated with a fall (odds ratio = 3.62, 95% confidence interval = 1.58-8.28). Concerning the components of frailty, decreased grip strength (odds ratio = 2.44, 95% confidence interval = 1.16-5.14), slow gait speed (odds ratio = 2.82, 95% confidence interval = 1.21-6.53), and low physical activity (odds ratio = 2.64, 95% confidence interval = 1.21-5.78) were found to be associated with a fall. Conclusions: Our findings suggest the prevalence of frailty was about 10% in hospitalized patients with chronic patients with schizophrenia, and frailty status was significant with a fall in this group. By using the status of frailty, it may be beneficial to potential target candidates having fallen in the future as early as possible. The effective intervention of prevention of further falls may be given in advance. Our results bridge this gap and open a potential avenue for the prevention of falls in patients with schizophrenia. Frailty is certainly an important factor for maintaining wellbeing among these patients.Keywords: fall, frailty, schizophrenia, Taiwan
Procedia PDF Downloads 1654777 Experience of Intimate Partner Violence and Mental Health Status of Women of Reproductive Age Group in a Rural Community in Southwest Nigeria
Authors: Ayodeji Adebayo, Tolulope Soyannwo, Oluwakemi A. Sigbeku
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Intimate Partner Violence (IPV) is a significant public health problem with adverse health consequences. There is increasing evidence of association of IPV with mental health problems. Understanding the association between IPV and mental health status of women of reproductive aged group in the rural communities in Nigeria can provide information to improve maternal health status. Therefore, this study was conducted to examine the relationship between experience of IPV and mental health status of women of reproductive aged group in a rural community in Southwest Nigeria. A community based cross-sectional survey was conducted using a cluster sampling technique to select 283 non-pregnant women of reproductive age group (15-49 years Mental health was assessed based on respondents’ experience of any symptoms of depression, anxiety and/or low self-esteem. IPV was assessed over a period of 12 months and the forms of IPV assessed were emotional, physical and sexual. An interviewer administered questionnaire was used to collect information on experience of IPV, reproductive history and factors influencing mental health. Data was analyzed using descriptive statistics, Chi-square and multivariate logistic regression at 5% level of significance. The mean age of respondents was 26.1± 7.8 with 57.1% aged 15-24years. More than half (58.0%) were married. Overall, 60.7% of respondents had mental health problems while 84.8% experienced all categories of violence. The pattern of IPV includes physical violence (10.7%), emotional violence (82.7%) and sexual violence (20.8%). Women who experienced sexual violence by a partner are most likely to suffer from all mental issues. Also, gynaecological morbidities are associated with increasing risk of mental health problems. The research demonstrates an urgent need for mental health policies to recognize the relationship between intimate partner violence, gynaecological morbidities and mental health problems in women in Nigeria.Keywords: intimate partner violence, mental health, reproductive age group, women
Procedia PDF Downloads 3324776 Swahili Codification of Emotions: A Cognitive Linguistic Analysis
Authors: Rosanna Tramutoli
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Studies on several languages have demonstrated how different emotions are categorized in various linguistic constructions. It exists in several writings on the codification of emotions in Western African languages. A recent study on the semantic description of Swahili body terminology has demonstrated that body part terms, such as moyo (heart), uso (face) and jicho (eye) are involved in several metaphorical expressions describing emotions. However, so far hardly anything has been written on the linguistic description of emotions in Swahili. Thus, this study describes how emotional concepts, such as ‘love’ and ‘anger’ are codified in Swahili, in order to highlight common semantic and syntactic patterns, etymological sources and metaphorical expressions. The research seeks to answer a number of questions, such as which are the Swahili terms for ‘emotions’? Is there a distinction between ‘emotions’ and ‘feelings’? Which emotional lexical items have Bantu origin and which come from Arabic? Which metaphorical expressions/cognitive schemas are used to codify emotions? (e.g. kumpanda mtu kichwani, lit. ‘to climb on somebody’s head’, to make somebody feel angry, kushuka moyo, lit. ‘to be down the heart’, to feel discouraged, kumpa mtu moyo lit. ‘to give someone heart’, to encourage someone). Which body terms are involved as ‘containers/locus of emotions’? For instance, it has been shown that moyo (‘heart’) occurs as container of ‘love’ (e.g. kumtia mtu moyoni, lit. ‘to put somebody in the heart’, to love somebody very much) and ‘kindness’ (moyo wake ulijaa hisani, ‘his heart was filled with kindness’). The study also takes into account the syntactic patterns used to code emotions. For instance, when does the experiencer occur in subject position? (e.g. nina furaha, nimefurahi, ‘I am happy’) and when in object position (e.g. Huruma iliniingia moyoni, lit. ‘Pity entered me inside my heart’, ‘I felt pity’)? Data have been collected mostly through the analysis of Swahili digital corpora, containing different kinds of Swahili texts (e.g. novels, drama, political essays).Keywords: emotions, cognitive linguistics, metaphors, Swahili
Procedia PDF Downloads 5664775 Experience of Hydatid Disease of Liver at a Tertiary Care Center 7 Years Experience
Authors: Jibran Abbasy, Rizwan Sultan, Ammar Humayun, Tabish Chawla
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Background: Hydatid disease caused by Echinococcus Granulosus affects liver in 70-90% of cases. Dogs are the definitive host while humans are the accidental host. Modalities used for its treatment are especially important for our population as the disease is endemic in many Asian countries. The aim of the study was to perform an audit of the various modalities used for treatment of hydatid disease of liver and the response to each modality in tertiary care center of Pakistan. Materials and Methods: Retrospective audit of patients diagnosed and treated for Hydatid disease of the liver at Aga Khan University Hospital from 1st January 2007 to 31st December 2014 was completed. All patients aged 16 and above were included. Patients who had extra hepatic disease and missing records were excluded. Outcome measures were morbidity, mortality and recurrence of the disease. Results: During the study period 56 patients were treated for isolated hepatic hydatid disease and were included. Mean age was 39 years with 48% being females and 52% males. Most common presenting complaint was abdominal pain seen in 53% of patients(n=41). Duration of symptoms was less than 6 months in 74% (n=38). Mostly right lobe was involved in 69% (n=38).Most common treatment modality used was surgery in 34 patients followed by PAIR in 14 patients while 8 patients were treated medically. At a median follow up of 34 months recurrence was seen in 2 patients treated with PAIR while no patient treated with surgery had recurrence with the median follow up of 20 months. While no morbidity and mortality were observed in PAIR, but in surgery 5 patients had morbidity while 1 patient had mortality. Conclusion: Our data is comparative to other studies in terms of morbidity, mortality, and recurrence. We had adequate follow up. In our study PAIR and surgery both are effective and have less complications and recurrence rate. Surgery is still the gold standard in terms of recurrence.Keywords: echinococcous granulosus, puncture aspiration irrigation reaspiration (PAIR), surgery, hydatid disease
Procedia PDF Downloads 2664774 Static Test Pad for Solid Rocket Motors
Authors: Svanik Garg
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Static Test Pads are stationary mechanisms that hold a solid rocket motor, measuring the different parameters of its operation including thrust and temperature to better calibrate it for launch. This paper outlines a specific STP designed to test high powered rocket motors with a thrust upwards of 4000N and limited to 6500N. The design includes a specific portable mechanism with cost an integral part of the design process to make it accessible to small scale rocket developers with limited resources. Using curved surfaces and an ergonomic design, the STP has a delicately engineered façade/case with a focus on stability and axial calibration of thrust. This paper describes the design, operation and working of the STP and its widescale uses given the growing market of aviation enthusiasts. Simulations on the CAD model in Fusion 360 provided promising results with a safety factor of 2 established and stress limited along with the load coefficient A PCB was also designed as part of the test pad design process to help obtain results, with visual output and various virtual terminals to collect data of different parameters. The circuitry was simulated using ‘proteus’ and a special virtual interface with auditory commands was also created for accessibility and wide-scale implementation. Along with this description of the design, the paper also emphasizes the design principle behind the STP including a description of its vertical orientation to maximize thrust accuracy along with a stable base to prevent micromovements. Given the rise of students and professionals alike building high powered rockets, the STP described in this paper is an appropriate option, with limited cost, portability, accuracy, and versatility. There are two types of STP’s vertical or horizontal, the one discussed in this paper is vertical to utilize the axial component of thrust.Keywords: static test pad, rocket motor, thrust, load, circuit, avionics, drag
Procedia PDF Downloads 3804773 Bridge Damage Detection and Stiffness Reduction Using Vibration Data: Experimental Investigation on a Small Scale Steel Bridge
Authors: Mirco Tarozzi, Giacomo Pignagnoli, Andrea Benedetti
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The design of planning maintenance of civil structures often requires the evaluation of their level of safety in order to be able to choose which structure, and in which measure, it needs a structural retrofit. This work deals with the evaluation of the stiffness reduction of a scaled steel deck due to the presence of localized damages. The dynamic tests performed on it have shown the variability of its main frequencies linked to the gradual reduction of its rigidity. This deck consists in a steel grillage of four secondary beams and three main beams linked to a concrete slab. This steel deck is 6 m long and 3 m wide and it rests on two abutments made of concrete. By processing the signals of the accelerations due to a random excitation of the deck, the main natural frequencies of this bridge have been extracted. In order to assign more reliable parameters to the numerical model of the deck, some load tests have been performed and the mechanical property of the materials and the supports have been obtained. The two external beams have been cut at one third of their length and the structural strength has been restored by the design of a bolted plate. The gradual loss of the bolts and the plates removal have made the simulation of localized damage possible. In order to define the relationship between frequency variation and loss in stiffness, the identification of its natural frequencies has been performed, before and after the occurrence of the damage, corresponding to each step. The study of the relationship between stiffness losses and frequency shifts has been reported in this paper: the square of the frequency variation due to the presence of the damage is proportional to the ratio between the rigidities. This relationship can be used to quantify the loss in stiffness of a real scale bridge in an efficient way.Keywords: damage detection, dynamic test, frequency shifts, operational modal analysis, steel bridge
Procedia PDF Downloads 1604772 Women Doing Leadership in Higher Education: Drawing on Individual Experiences to Analyse On-Going Gender Inequality in the Sector
Authors: Sarah Barnard, John Arnold, Fehmidah Munir, Sara Bosley
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Gender issues in higher education continue to represent a complex issue as institutions grapple with the role that organisations can play in combatting inequality. Schemes like Athena SWAN and the Aurora leadership programme in the UK context are attempting to tackle some of the issues around representation and the recognition of women in the sector. This paper is the first of its kind in reporting findings from a mixed-methods longitudinal study on both professional services and academic women in higher education in the UK. Online surveys have been completed by over 2,000 women in the sector. The qualitative elements include interviews with women and their mentors, and diaries with a select group of women. So far results have shown that contrary to the stereotype of women lacking leadership skills or having no desire to go into higher roles, women in the sector consistently assessed their leadership abilities positively, especially but not only regarding interpersonal interaction and facilitation. Over 80% of women agreed that they felt confident about putting themselves forward for positions of responsibility at work. However, qualitative data shows that confidence remains a salient term for how women talk about the challenges they have faced at work. This suggests that the work needed to challenge systemic gender issues requires action to be driven above the individual level. Overall, academics reported more negative experiences than professional services staff. Similarly BAME women’s responses are more negative. Therefore, the study offers some information on the differential experiences of women. In conclusion, women in higher education are undertaking considerable ‘below the radar’ leadership activities in what they perceive to be a somewhat inhospitable hostile workplace culture. The significant amount of effort expended in the sector is affecting slow, partial impacts on gender inequalities.Keywords: gender, higher education, leadership, longitudinal research
Procedia PDF Downloads 2444771 Economic Assessment of the Fish Solar Tent Dryers
Authors: Collen Kawiya
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In an effort of reducing post-harvest losses and improving the supply of quality fish products in Malawi, the fish solar tent dryers have been designed in the southern part of Lake Malawi for processing small fish species under the project of Cultivate Africa’s Future (CultiAF). This study was done to promote the adoption of the fish solar tent dryers by the many small scale fish processors in Malawi through the assessment of the economic viability of these dryers. With the use of the project’s baseline survey data, a business model for a constructed ‘ready for use’ solar tent dryer was developed where investment appraisal techniques were calculated in addition with the sensitivity analysis. The study also conducted a risk analysis through the use of the Monte Carlo simulation technique and a probabilistic net present value was found. The investment appraisal results showed that the net present value was US$8,756.85, the internal rate of return was 62% higher than the 16.32% cost of capital and the payback period was 1.64 years. The sensitivity analysis results showed that only two input variables influenced the fish solar dryer investment’s net present value. These are the dried fish selling prices that were correlating positively with the net present value and the fresh fish buying prices that were negatively correlating with the net present value. Risk analysis results showed that the chances that fish processors will make a loss from this type of investment are 17.56%. It was also observed that there exist only a 0.20 probability of experiencing a negative net present value from this type of investment. Lastly, the study found that the net present value of the fish solar tent dryer’s investment is still robust in spite of any changes in the levels of investors risk preferences. With these results, it is concluded that the fish solar tent dryers in Malawi are an economically viable investment because they are able to improve the returns in the fish processing activity. As such, fish processors need to adopt them by investing their money to construct and use them.Keywords: investment appraisal, risk analysis, sensitivity analysis, solar tent drying
Procedia PDF Downloads 2784770 Building a Composite Approach to Employees' Motivational Needs by Combining Cognitive Needs
Authors: Alexis Akinyemi, Laurene Houtin
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Measures of employee motivation at work are often based on the theory of self-determined motivation, which implies that human resources departments and managers seek to motivate employees in the most self-determined way possible and use strategies to achieve this goal. In practice, they often tend to assess employee motivation and then adapt management to the most important source of motivation for their employees, for example by financially rewarding an employee who is extrinsically motivated, and by rewarding an intrinsically motivated employee with congratulations and recognition. Thus, the use of motivation measures contradicts theoretical positioning: theory does not provide for the promotion of extrinsically motivated behaviour. In addition, a corpus of social psychology linked to fundamental needs makes it possible to personally address a person’s different sources of motivation (need for cognition, need for uniqueness, need for effects and need for closure). By developing a composite measure of motivation based on these needs, we provide human resources professionals, and in particular occupational psychologists, with a tool that complements the assessment of self-determined motivation, making it possible to precisely address the objective of adapting work not to the self-determination of behaviours, but to the motivational traits of employees. To develop such a model, we gathered the French versions of the cognitive needs scales (need for cognition, need for uniqueness, need for effects, need for closure) and conducted a study with 645 employees of several French companies. On the basis of the data collected, we conducted a confirmatory factor analysis to validate the model, studied the correlations between the various needs, and highlighted the different reference groups that could be used to use these needs as a basis for interviews with employees (career, recruitment, etc.). The results showed a coherent model and the expected links between the different needs. Taken together, these results make it possible to propose a valid and theoretically adjusted tool to managers who wish to adapt their management to their employees’ current motivations, whether or not these motivations are self-determined.Keywords: motivation, personality, work commitment, cognitive needs
Procedia PDF Downloads 1234769 The Potential of Kepulauan Seribu as Marine-Based Eco-Geotourism Site: The Study of Carbonate Platform as Geotourism Object in Kepulauan Seribu, Jakarta
Authors: Barry Majeed, Eka Febriana, Seto Julianto
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Kepulauan Seribu National Parks is a marine preservation region in Indonesia. It is located in 5°23' - 5°40' LS, 106°25' - 106°37' BT North of Jakarta City. Covered with area 107,489 ha, Kepulauan Seribu has a lot of tourism spots such as cluster islands, fringing reef and many more. Kepulauan Seribu is also nominated as Strategic Tourism Region In Indonesia (KSPN). So, these islands have a lot of potential sides more than preservation function as a national park, hence the development of sustainable geotourism. The aim of this study is for enhancing the development of eco-geotourism in Kepulauan Seribu. This study concern for three main aspect of eco-geotourism such as tourism, form and process. Study for the tourism aspect includes attractions, accommodations, tours, activities, interpretation, and planning & management in Kepulauan Seribu. Study for the form aspect focused on the carbonate platform situated between two islands. Primarily in carbonate reef such as head coral, branchy coral, platy coral that created the carbonate sequence in Kepulauan Seribu. Study for the process aspect primarily discussed the process of forming of carbonate from carbonate factory later becomes Kepulauan Seribu. Study for the regional geology of Kepulauan Seribu has been conducted and suggested that Kepulauan Seribu lithologies are mainly quarternary limestone. In this study, primary data was taken from an observation of quarternary carbonate platform between two islands from Hati Island, Macan Island, Bulat Island, Ubi Island and Kelapa Island. From this observation, the best routes for tourist have been made from Island to Island. Qualitative methods such as depth interview to the local people in purposive sampling also have been made. Finally, this study also giving education about geological site – carbonate sequence - in Kepulauan Seribu for the local wisdom so that this study can support the development of sustainable eco-geotourism in Kepulauan Seribu.Keywords: carbonate factory, carbonate platform, geotourism, Kepulauan Seribu
Procedia PDF Downloads 1864768 Building a Comprehensive Repository for Montreal Gamelan Archives
Authors: Laurent Bellemare
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After the showcase of traditional Indonesian performing arts at the Vancouver Expo 1986, Canadian universities inherited sets of Indonesian gamelan orchestras and soon began offering courses for music students interested in learning these diverse traditions. Among them, Université de Montréal was offered two sets of Balinese orchestras, a novelty that allowed a community of Montreal gamelan enthusiasts to form and engage with this music. A few generations later, a large body of archives have amassed, framing the history of this niche community’s achievements. This data, scattered in public and private archive collections, comes in various formats: Digital Audio Tape, audio cassettes, Video Home System videotape, digital files, photos, reel-to-reel audiotape, posters, concert programs, letters, TV shows, reports and more. Attempting to study these documents in order to unearth a chronology of gamelan in Montreal has proven to be challenging since no suitable platform for preservation, storage, and research currently exists. These files are, therefore, hard to find due to their decentralized locations. Additionally, most of the documents in older formats have yet to be digitized. In the case of recent digital files, such as pictures or rehearsal recordings, their locations can be even messier and their quantity overwhelming. Aside from the basic issue of choosing a suitable repository platform, questions of legal rights and methodology arise. For posterity, these documents should nonetheless be digitized, organized, and stored in an easily accessible online repository. This paper aims to underline the various challenges encountered in the early stages of such a project as well as to suggest ways of overcoming the obstacles to a thorough archival investigation.Keywords: archival work, archives, Balinese gamelan, Canada, Gamelan, Indonesia, Javanese gamelan, Montreal
Procedia PDF Downloads 1194767 Making Food Science Education and Research Activities More Attractive for University Students and Food Enterprises by Utilizing Open Innovative Space-Approach
Authors: Anna-Maria Saarela
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At the Savonia University of Applied Sciences (UAS), curriculum and studies have been improved by applying an Open Innovation Space approach (OIS). It is based on multidisciplinary action learning. The key elements of OIS-ideology are work-life orientation, and student-centric communal learning. In this approach, every participant can learn from each other and innovations will be created. In this social innovation educational approach, all practices are carried out in close collaboration with enterprises in real-life settings, not in classrooms. As an example, in this paper, Savonia UAS’s Future Food RDI hub (FF) shows how OIS practices are implemented by providing food product development and consumer research services for enterprises in close collaboration with academicians, students and consumers. In particular one example of OIS experimentation in the field is provided by a consumer research carried out utilizing verbal analysis protocol combined with audio-visual observation (VAP-WAVO). In this case, all co-learners were acting together in supermarket settings to collect the relevant data for a product development and the marketing department of a company. The company benefitted from the results obtained, students were more satisfied with their studies, educators and academicians were able to obtain good evidence for further collaboration as well as renewing curriculum contents based on the requirements of working life. In addition, society will benefit over time as young university adults find careers more easily through their OIS related food science studies. Also this knowledge interaction model re-news education practices and brings working-life closer to educational research institutes.Keywords: collaboration, education, food science, industry, knowledge transfer, RDI, student
Procedia PDF Downloads 3734766 A Comparative Study of Black Carbon Emission Characteristics from Marine Diesel Engines Using Light Absorption Method
Authors: Dongguk Im, Gunfeel Moon, Younwoo Nam, Kangwoo Chun
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Recognition of the needs about protecting environment throughout worldwide is widespread. In the shipping industry, International Maritime Organization (IMO) has been regulating pollutants emitted from ships by MARPOL 73/78. Recently, the Marine Environment Protection Committee (MEPC) of IMO, at its 68th session, approved the definition of Black Carbon (BC) specified by the following physical properties (light absorption, refractory, insolubility and morphology). The committee also agreed to the need for a protocol for any voluntary measurement studies to identify the most appropriate measurement methods. Filter Smoke Number (FSN) based on light absorption is categorized as one of the IMO relevant BC measurement methods. EUROMOT provided a FSN measurement data (measured by smoke meter) of 31 different engines (low, medium and high speed marine engines) of member companies at the 3rd International Council on Clean Transportation (ICCT) workshop on marine BC. From the comparison of FSN, the results indicated that BC emission from low speed marine diesel engines was ranged from 0.009 to 0.179 FSN and it from medium and high speed marine diesel engine was ranged 0.012 to 3.2 FSN. In consideration of measured the low FSN from low speed engine, an experimental study was conducted using both a low speed marine diesel engine (2 stroke, power of 7,400 kW at 129 rpm) and a high speed marine diesel engine (4 stroke, power of 403 kW at 1,800 rpm) under E3 test cycle. The results revealed that FSN was ranged from 0.01 to 0.16 and 1.09 to 1.35 for low and high speed engines, respectively. The measurement equipment (smoke meter) ranges from 0 to 10 FSN. Considering measurement range of it, FSN values from low speed engines are near the detection limit (0.002 FSN or ~0.02 mg/m3). From these results, it seems to be modulated the measurement range of the measurement equipment (smoke meter) for enhancing measurement accuracy of marine BC and evaluation on performance of BC abatement technologies.Keywords: black carbon, filter smoke number, international maritime organization, marine diesel engine (two and four stroke), particulate matter
Procedia PDF Downloads 2764765 Batch and Fixed-Bed Studies of Ammonia Treated Coconut Shell Activated Carbon for Adsorption of Benzene and Toluene
Authors: Jibril Mohammed, Usman Dadum Hamza, Muhammad Idris Misau, Baba Yahya Danjuma, Yusuf Bode Raji, Abdulsalam Surajudeen
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Volatile organic compounds (VOCs) have been reported to be responsible for many acute and chronic health effects and environmental degradations such as global warming. In this study, a renewable and low-cost coconut shell activated carbon (PHAC) was synthesized and treated with ammonia (PHAC-AM) to improve its hydrophobicity and affinity towards VOCs. Removal efficiencies and adsorption capacities of the ammonia treated activated carbon (PHAC-AM) for benzene and toluene were carried out through batch and fixed-bed studies respectively. Langmuir, Freundlich and Tempkin adsorption isotherms were tested for the adsorption process and the experimental data were best fitted by Langmuir model and least fitted by Tempkin model; the favourability and suitability of fitness were validated by equilibrium parameter (RL) and the root square mean deviation (RSMD). Judging by the deviation of the predicted values from the experimental values, pseudo-second-order kinetic model best described the adsorption kinetics than the pseudo-first-order kinetic model for the two VOCs on PHAC and PHAC-AM. In the fixed-bed study, the effect of initial VOC concentration, bed height and flow rate on benzene and toluene adsorption were studied. The highest bed capacities of 77.30 and 69.40 mg/g were recorded for benzene and toluene respectively; at 250 mg/l initial VOC concentration, 2.5 cm bed height and 4.5 ml/min flow rate. The results of this study revealed that ammonia treated activate carbon (PHAC-AM) is a sustainable adsorbent for treatment of VOCs in polluted waters.Keywords: volatile organic compounds, equilibrium and kinetics studies, batch and fixed bed study, bio-based activated carbon
Procedia PDF Downloads 2254764 Performance, Yolk and Serum Cholesterol of Shaver-Brown Layers Fed Moringa Leaf Meal and Sun Dried Garlic Powder
Authors: Anselm Onyimonyi, A. Abaponitus
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One hundred and ninety two Shaver-Brown layers aged 40 weeks were used in a 10 weeks feeding trial to investigate the effect of supplementary moringa leaf meal and sun-dried garlic powder (MOGA) on the performance, egg yolk and serum cholesterol profiles of the birds. The birds were randomly assigned to four treatments in a 2 x 2 factorial in a Completely Randomized Design with 48 birds per treatment. Each treatment had 24 replicates with 2 birds, each separately housed in a cell in a battery cage. Birds on treatment 1 received a standard layers mash (16.5% CP and 3000 kcalME/kg) without any MOGA. Treatment 2 birds received the control diet with 5 g moringa leaf meal/kg of feed, treatment 3 received the control diet with 5 g sun-dried garlic powder/kg of feed, treatment 4 had a combination of 5 g each of moringa leaf meal and sun dried garlic powder/kg of feed. Data were kept on daily egg production, egg weight and feed intake. 10 eggs were collected per treatment at the end of the study for yolk cholesterol determination. Blood samples from four birds per treatment were collected and used for the serum cholesterol and triglycerides determination. Results showed that bird on treatment 3 (5% moringa leaf meal/kg of feed) had significantly higher (P < 0.05) Hen Day Egg Production record of 83.3% as against 78.75%, 65.05% and 66.67% recorded for the control, T2 and T4 birds, respectively. Egg weight of 56.39 g recorded for the same birds on treatment 3 was significantly (P< 0.05) lower than the values of 62.61 g, 60.99 g and 59.33 g recorded for birds on T4, T1 and T2, respectively. Yolk and serum cholesterol profiles of the moringa leaf meal fed birds were significantly (P<0.05) lowered when compared to those of the other treatments. Comparatively, the birds on the MOGA diets had significantly reduced yolk and serum cholesterol than the control. It is concluded that supplementation of moringa leaf meal and sun dried garlic powder at the levels used in this study will result in the production of nutritionally healthier eggs with less yolk and serum cholesterol.Keywords: performance, cholesterol, moringa, garlic
Procedia PDF Downloads 5204763 Sizing and Thermal Analysis of Mechanically Pumped Fluid Loop Thermal Control Technique for Small Satellite Scientific Applications
Authors: Shanmugasundaram Selvadurai, Amal Chandran
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Small satellites have become an alternative low-cost solution for several missions to accomplish specific missions such as Earth imaging, Technology demonstration, Education, and other commercial purposes. Small satellite missions focusing on Infrared imaging applications require lower temperature for scientific instruments and such low temperature can be achieved only using external cryocoolers but the disadvantage is that they generate a large amount of waste heat. Existing passive thermal control techniques are not capable to handle such large thermal loads and hence one of the traditional active Thermal Control System (TCS) is studied for a small satellite configuration. This work aims to downscale the existing Mechanically Pumped Fluid Loop (MPFL) TCS to a 27U CubeSat platform for an imaginary scientific instrument. The temperature-sensitive detector in the instrument considered to be maintained between 130K and 150K to reduce dark current noise and increase the data quality. A Single-Phase fluid based MPFL is chosen for this system-level study and this TCS consists of a microfluid pump, a micro-cryocooler, a fluid accumulator, external heaters, flow regulators, and sensors. This work also explains the thermal control system architecture with a conceptual design, arrangement of all the components, and thermal analysis for different low orbit conditions. Sizing and extensive trade studies for the components are conducted and the results have shown that the Single-phase MPFL system is able to handle the given thermal loads and maintain the satellite’s interface temperature within the desired limit.Keywords: active thermal control system, satellite thermal, mechanically pumped fluid loop system, cryogenics, cryocooler
Procedia PDF Downloads 2614762 The Role of Art and Music in Enriching Adult Learning in Maltese as a Second Language
Authors: Jacqueline Zammit
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Currently, a considerable number of individuals from different backgrounds are being drawn to Malta due to its favourable environment for business, investment, and employment. This influx has led to a growing interest among expats in learning Maltese as a second language (ML2) to enrich their experience of working and residing in Malta. However, the intricacies of Maltese grammar, particularly challenging for second language (L2) learners unfamiliar with Arabic, can pose difficulties in the learning process. Furthermore, it's worth noting that the teaching of ML2 is an emerging field with limited existing research on effective pedagogical strategies. The realm of second language acquisition (SLA) can be notably demanding for adults, requiring well-founded interventions to facilitate learning. Among these interventions, approaches grounded in empirical evidence have incorporated artistic and musical elements to augment SLA. Both art and music have proven roles in facilitating L2 communication, aiding vocabulary retention, and improving comprehension skills. This study aims to delve into the utilization of music and art as catalysts for enhancing the progress of adult learners in mastering ML2. The research employs a qualitative methodology, employing a sample selected through convenience sampling, which encompassed 37 adult learners of ML2. These participants engaged in individual interviews. The data derived from these interviews were subjected to thorough analysis. The outcomes of the study underscore the substantial positive influence exerted by art and music on the academic advancement of adult ML2 learners. Notably, it emerged from the participants' accounts that the current ML2 curricula lack the integration of art and music. Therefore, this study advocates for the incorporation of art and music components within both traditional classroom settings and online ML2 courses. The intention is to bolster the academic accomplishments of adult learners in the realm of Maltese as a second language, bridging the current gap between theory and practice.Keywords: academic accomplishment, mature learners, visual art, learning Maltese as a second language, musical involvement, acquiring a second language
Procedia PDF Downloads 884761 Thriving Private-Community Partnerships in Ecotourism: Perspectives from Fiji’s Upper Navua Conservation Area
Authors: Jeremy Schultz, Kelly Bricker
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Ecotourism has proven itself to be a forerunner in the advancement of environmental conservation all the while supporting cultural tradition, uniqueness, and pride among indigenous communities. Successful private-community partnerships associated with ecotourism operations are vital to the overall prosperity of both the businesses and the local communities. Such accomplishments can be seen through numerous livelihood goals including income, food security, health, reduced vulnerability, governance, and empowerment. Private-community partnerships also support global initiatives such as the sustainable development goals and sustainable development frameworks including those proposed by the United Nations World Tourism Organization (WTO). Understanding such partnerships assists not only large organizations such as the WTO, but it also benefits smaller ecotourism operators and entrepreneurs who are trying to achieve their sustainable tourism development goals. This study examined the partnership between an ecotourism company (Rivers Fiji) and two rural villages located in Fiji’s Upper Navua Conservation Area. Focus groups were conducted in each village. Observation journals were also used to record conversations outside of the focus groups. Data were thematically organized and analyzed to offer researcher interpretations and understandings. This research supported the notion that respectful and emboldening partnerships between communities and private enterprise are vital to the composition of successful ecotourism operations that support sustainable development protocol. Understanding these partnerships can assist in shaping future ecotourism development and re-molding existing businesses. This study has offered an example of a thriving partnership through community input and critical researcher analysis. Research has identified six contributing factors to successful ecotourism partnerships, and this study provides additional support to that framework.Keywords: community partnerships, conservation areas, ecotourism, Fiji, sustainability
Procedia PDF Downloads 1354760 Climate Variability and Its Impacts on Rice (Oryza sativa) Productivity in Dass Local Government Area of Bauchi State, Nigeria
Authors: Auwal Garba, Rabiu Maijama’a, Abdullahi Muhammad Jalam
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Variability in climate has affected the agricultural production all over the globe. This concern has motivated important changes in the field of research during the last decade. Climate variability is believed to have declining effects towards rice production in Nigeria. This study examined climate variability and its impact on rice productivity in Dass Local Government Area, Bauchi State, by employing Linear Trend Model (LTM), analysis of variance (ANOVA) and regression analysis. Annual seasonal data of the climatic variables for temperature (min. and max), rainfall, and solar radiation from 1990 to 2015 were used. Results confirmed that 74.4% of the total variation in rice yield in the study area was explained by the changes in the independent variables. That is to say, temperature (minimum and maximum), rainfall, and solar radiation explained rice yield with 74.4% in the study area. Rising mean maximum temperature would lead to reduction in rice production while moderate increase in mean minimum temperature would be advantageous towards rice production, and the persistent rise in the mean maximum temperature, in the long run, will have more negatively affect rice production in the future. It is, therefore, important to promote agro-meteorological advisory services, which will be useful in farm planning and yield sustainability. Closer collaboration among the meteorologist and agricultural scientist is needed to increase the awareness about the existing database, crop weather models among others, with a view to reaping the full benefits of research on specific problems and sustainable yield management and also there should be a special initiative by the ADPs (State Agricultural Development Programme) towards promoting best agricultural practices that are resilient to climate variability in rice production and yield sustainability.Keywords: climate variability, impact, productivity, rice
Procedia PDF Downloads 1024759 Finite Element Modeling of a Lower Limb Based on the East Asian Body Characteristics for Pedestrian Protection
Authors: Xianping Du, Runlu Miao, Guanjun Zhang, Libo Cao, Feng Zhu
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Current vehicle safety standards and human body injury criteria were established based on the biomechanical response of Euro-American human body, without considering the difference in the body anthropometry and injury characteristics among different races, particularly the East Asian people with smaller body size. Absence of such race specific design considerations will negatively influence the protective performance of safety products for these populations, and weaken the accuracy of injury thresholds derived. To resolve these issues, in this study, we aim to develop a race specific finite element model to simulate the impact response of the lower extremity of a 50th percentile East Asian (Chinese) male. The model was built based on medical images for the leg of an average size Chinese male and slightly adjusted based on the statistical data. The model includes detailed anatomic features and is able to simulate the muscle active force. Thirteen biomechanical tests available in the literature were used to validate its biofidelity. Using the validated model, a pedestrian-car impact accident taking place in China was re-constructed computationally. The results show that the newly developed lower leg model has a good performance in predicting dynamic response and tibia fracture pattern. An additional comparison on the fracture tolerance of the East Asian and Euro-American lower limb suggests that the current injury criterion underestimates the degree of injury of East Asian human body.Keywords: lower limb, East Asian body characteristics, traffic accident reconstruction, finite element analysis, injury tolerance
Procedia PDF Downloads 2884758 Optimization and Kinetic Analysis of the Enzymatic Hydrolysis of Oil Palm Empty Fruit Bunch To Xylose Using Crude Xylanase from Trichoderma Viride ITB CC L.67
Authors: Efri Mardawati, Ronny Purwadi, Made Tri Ari Penia Kresnowati, Tjandra Setiadi
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EFB are mainly composed of cellulose (≈ 43%), hemicellulose (≈ 23%) and lignin (≈20%). The palm oil empty fruit bunches (EFB) is the lignosellulosic waste from crude palm oil industries mainly compose of (≈ 43%), hemicellulose (≈ 23%) and lignin (≈20%). Xylan, a polymer made of pentose sugar xylose and the most abundant component of hemicellulose in plant cell wall. Further xylose can be used as a raw material for production of a wide variety of chemicals such as xylitol, which is extensively used in food, pharmaceutical and thin coating applications. Currently, xylose is mostly produced from xylan via chemical hydrolysis processes. However, these processes are normally conducted at a high temperature and pressure, which is costly, and the required downstream processes are relatively complex. As an alternative method, enzymatic hydrolysis of xylan to xylose offers an environmentally friendly biotechnological process, which is performed at ambient temperature and pressure with high specificity and at low cost. This process is catalysed by xylanolytic enzymes that can be produced by some fungal species such as Aspergillus niger, Penicillium crysogenum, Tricoderma reseei, etc. Fungal that will be used to produce crude xylanase enzyme in this study is T. Viride ITB CC L.67. It is the purposes of this research to study the influence of pretreatment of EFB for the enzymatic hydrolysis process, optimation of temperature and pH of the hydrolysis process, the influence of substrate and enzyme concentration to the enzymatic hydrolysis process, the dynamics of hydrolysis process and followingly to study the kinetics of this process. Xylose as the product of enzymatic hydrolysis process analyzed by HPLC. The results show that the thermal pretreatment of EFB enhance the enzymatic hydrolysis process. The enzymatic hydrolysis can be well approached by the Michaelis Menten kinetic model, and kinetic parameters are obtained from experimental data.Keywords: oil palm empty fruit bunches (EFB), xylose, enzymatic hydrolysis, kinetic modelling
Procedia PDF Downloads 3894757 A Comparative Analysis of the Private and Social Benefit-Cost Ratios of Organic and Inorganic Rice Farming: Case Study of Smallholder Farmers in the Aveyime Community, Ghana
Authors: Jerome E. Abiemo, Takeshi Mizunoya
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The Aveyime community in the Volta region of Ghana is one of the major hubs for rice production. In the past, rice farmers applied organic pesticides to control pests, and compost as a soil amendment to improve fertility and productivity. However, the introduction of chemical pesticides and fertilizers have led many farmers to convert to inorganic system of rice production, without considering the social costs (e.g. groundwater contamination and health costs) related to the use of pesticides. The study estimates and compares the private and social BCRs of organic and inorganic systems of rice production. Both stratified and simple random sampling techniques were employed to select 300 organic and inorganic rice farmers and 50 pesticide applicators. The respondents were interviewed with pre-tested questionnaires. The Contingent Valuation Method (CVM) which elucidates organic farmers` Willingness-to-Pay (WTP) was employed to estimate the cost of groundwater contamination. The Cost of Illness (COI) analysis was used to estimate the health cost of pesticide-induced poisoning of applicators. The data collated, was analyzed with the aid of Microsoft excel. The study found that high private benefit (e.g. increase in farm yield and income) was the most influential factor for the rapid adoption of pesticides among rice farmers. The study also shows that the social costs of inorganic rice production were high. As such the social BCR of inorganic farming (0.2) was low as compared to organic farming (0.7). Based on the results, it was recommended that government should impose pesticide environmental tax, review current agricultural policies to favour organic farming and promote extension education to farmers on pesticide risk, to ensure agricultural and environmental sustainability.Keywords: benefit-cost-ratio (BCR), inorganic farming, pesticides, social cost
Procedia PDF Downloads 4774756 The Determinants of Financial Ratio Disclosures and Quality: Evidence from an Emerging Market
Authors: Ben Kwame Agyei-Mensah
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This study investigated the influence of firm-specific characteristics which include proportion of Non-Executive Directors, ownership concentration, firm size, profitability, debt equity ratio, liquidity and leverage on the extent and quality of financial ratios disclosed by firms listed on the Ghana Stock Exchange. The research was conducted through detailed analysis of the 2012 financial statements of the listed firms. Descriptive analysis was performed to provide the background statistics of the variables examined. This was followed by regression analysis which forms the main data analysis. The results of the extent of financial ratio disclosure level, mean of 62.78%, indicate that most of the firms listed on the Ghana Stock Exchange did not overwhelmingly disclose such ratios in their annual reports. The results of the low quality of financial ratio disclosure mean of 6.64% indicate that the disclosures failed woefully to meet the International Accounting Standards Board's qualitative characteristics of relevance, reliability, comparability and understandability. The results of the multiple regression analysis show that leverage (gearing ratio) and return on investment (dividend per share) are associated on a statistically significant level as far as the extent of financial ratio disclosure is concerned. Board ownership concentration and proportion of (independent) non-executive directors, on the other hand were found to be statistically associated with the quality of financial ratio disclosed. There is a significant negative relationship between ownership concentration and the quality of financial ratio disclosure. This means that under a higher level of ownership concentration less quality financial ratios are disclosed. The findings also show that there is a significant positive relationship between board composition (proportion of non-executive directors) and the quality of financial ratio disclosure.Keywords: voluntary disclosure, firm-specific characteristics, financial reporting, financial ratio disclosure, Ghana stock exchange
Procedia PDF Downloads 593