Search results for: residential area model
2936 Factors Affecting of Musculoskeletal Disorders in Nurses from a Taiwan Hospital
Authors: Hsien Hua Kuo, Wen Chun Lin, Chia Chi Hsu, Hsien Wen Kuo
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Objective: Despite the high prevalence of musculoskeletal disorders (MSDs) among nurses, which has been consistently observed in the studies of Western countries, very little information regarding intensity of workload and work-related quality of life (WRQOL) related to MSDs among nurses is available in Taiwan. The objective of this study is to investigate the factors affecting musculoskeletal disorders in nurses from a hospital. Methods: 550 nurses from a hospital in Taoyuan were interviewed using a modified standardized Nordic Musculoskeletal (NMQ) questionnaire which contained the demographic information, workplace condition and musculoskeletal disorders. Results: Response rate of nurses were 92.5% from a teaching hospital. Based on medical diagnosis by physician, neck of musculoskeletal disorders had the highest percentage in nine body portions. The higher percentage of musculoskeletal disorders in nurses found from wards of internal and surgery. Severity and symptoms of musculoskeletal disorders diagnosed by self-reported questionnaire significantly correlated with WRQOL, job satisfaction and intensity of workload among nurses based on the logistic regression model. Conclusion: The severity and symptoms of musculoskeletal disorders among nurses showed a dose-dependent with WRQOL and workload. When work characteristics in hospital were modified, the severity of musculoskeletal disorders among nurses will be decreased and alleviated. Comment: Multifaceted ergonomic intervention programme to reduce the prevalence of MSDs among nurses was by encouraging nurses to do more physical activity which will make them more flexible and increase their strength. Therefore, the head nurse should encourage nurses to regularly physical activity and to modify unfitting ergonomic environment in order to reduce the prevalence of MSDs.Keywords: musculoskeletal disorders, nurse, WRQOL, job satisfaction
Procedia PDF Downloads 3332935 Seismic Evaluation of Connected and Disconnected Piled Raft Foundations
Authors: Ali Fallah Yeznabad, Mohammad H. Baziar, Alireza Saedi Azizkandi
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Rafts may be used when a low bearing capacity exists underneath the foundation and may be combined by piles in some special circumstances; such as to reduce settlements or high groundwater to control buoyancy. From structural point of view, these piles could be both connected or disconnected from the raft and are to be classified as Piled Rafts (PR) or Disconnected Piled Rafts (DPR). Although the researches about the behavior of piled rafts subjected to vertical loading is really extensive, in the context of dynamic load and earthquake loading, the studies are very limited. In this study, to clarify these foundations’ performance under dynamic loading, series of Shaking Table tests have been performed. The square raft and four piles in connected and disconnected configurations were used in dry silica sand and the model was experimented using a shaking table under 1-g conditions. Moreover, numerical investigation using finite element software have been conducted to better understand the differences and advantages. Our observations demonstrates that in connected Piled Rafts piles have to bear greater amount of moment in their upper parts, however this moments are approximately 40% lower in disconnected piled rafts in the same conditions and loading. Considering the Rafts’ lateral movement which be of crucial importance in foundations performance evaluation, connected piled rafts show much better performance with about 30% less lateral movement. Further, it was observed on confirmed both through laboratory tests and numerical analysis, that adding the superstructure over the piled raft foundation the raft separates from the soil and it significantly increases rocking of the raft which was observed to be the main reason of increase in piles’ moments under superstructure interaction with the foundation.Keywords: Piled Rafts (PR), Disconnected Piled Rafts (DPR), dynamic loading, shaking table, seismic performance
Procedia PDF Downloads 4312934 The Effect of Electrical Discharge Plasma on Inactivation of Escherichia Coli MG 1655 in Pure Culture
Authors: Zoran Herceg, Višnja Stulić, Anet Režek Jambrak, Tomislava Vukušić
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Electrical discharge plasma is a new non-thermal processing technique which is used for the inactivation of contaminating and hazardous microbes in liquids. Plasma is a source of different antimicrobial species including UV photons, charged particles, and reactive species such as superoxide, hydroxyl radicals, nitric oxide and ozone. Escherichia coli was studied as foodborne pathogen. The aim of this work was to examine inactivation effects of electrical discharge plasma treatment on the Escherichia coli MG 1655 in pure culture. Two types of plasma configuration and polarity were used. First configuration was with titanium wire as high voltage needle and another with medical stainless steel needle used to form bubbles in treated volume and titanium wire as high voltage needle. Model solution samples were inoculated with Escerichia coli MG 1655 and treated by electrical discharge plasma at treatment time of 5 and 10 min, and frequency of 60, 90 and 120 Hz. With the first configuration after 5 minutes of treatment at frequency of 120 Hz the inactivation rate was 1.3 log₁₀ reduction and after 10 minutes of treatment the inactivation rate was 3.0 log₁₀ reduction. At the frequency of 90 Hz after 10 minutes inactivation rate was 1.3 log₁₀ reduction. With the second configuration after 5 minutes of treatment at frequency of 120 Hz the inactivation rate was 1.2 log₁₀ reduction and after 10 minutes of treatment the inactivation rate was also 3.0 log₁₀ reduction. In this work it was also examined the formation of biofilm, nucleotide and protein leakage at 260/280 nm, before and after treatment and recuperation of treated samples. Further optimization of method is needed to understand mechanism of inactivation.Keywords: electrical discharge plasma, escherichia coli MG 1655, inactivation, point-to-plate electrode configuration
Procedia PDF Downloads 4322933 Performance Comparison of Microcontroller-Based Optimum Controller for Fruit Drying System
Authors: Umar Salisu
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This research presents the development of a hot air tomatoes drying system. To provide a more efficient and continuous temperature control, microcontroller-based optimal controller was developed. The system is based on a power control principle to achieve smooth power variations depending on a feedback temperature signal of the process. An LM35 temperature sensor and LM399 differential comparator were used to measure the temperature. The mathematical model of the system was developed and the optimal controller was designed and simulated and compared with the PID controller transient response. A controlled environment suitable for fruit drying is developed within a closed chamber and is a three step process. First, the infrared light is used internally to preheated the fruit to speedily remove the water content inside the fruit for fast drying. Second, hot air of a specified temperature is blown inside the chamber to maintain the humidity below a specified level and exhaust the humid air of the chamber. Third, the microcontroller disconnects the power to the chamber after the moisture content of the fruits is removed to minimal. Experiments were conducted with 1kg of fresh tomatoes at three different temperatures (40, 50 and 60 °C) at constant relative humidity of 30%RH. The results obtained indicate that the system is significantly reducing the drying time without affecting the quality of the fruits. In the context of temperature control, the results obtained showed that the response of the optimal controller has zero overshoot whereas the PID controller response overshoots to about 30% of the set-point. Another performance metric used is the rising time; the optimal controller rose without any delay while the PID controller delayed for more than 50s. It can be argued that the optimal controller performance is preferable than that of the PID controller since it does not overshoot and it starts in good time.Keywords: drying, microcontroller, optimum controller, PID controller
Procedia PDF Downloads 3012932 Disaster Management Approach for Planning an Early Response to Earthquakes in Urban Areas
Authors: Luis Reynaldo Mota-Santiago, Angélica Lozano
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Determining appropriate measures to face earthquakesarea challenge for practitioners. In the literature, some analyses consider disaster scenarios, disregarding some important field characteristics. Sometimes, software that allows estimating the number of victims and infrastructure damages is used. Other times historical information of previous events is used, or the scenarios’informationis assumed to be available even if it isnot usual in practice. Humanitarian operations start immediately after an earthquake strikes, and the first hours in relief efforts are important; local efforts are critical to assess the situation and deliver relief supplies to the victims. A preparation action is prepositioning stockpiles, most of them at central warehouses placed away from damage-prone areas, which requires large size facilities and budget. Usually, decisions in the first 12 hours (standard relief time (SRT)) after the disaster are the location of temporary depots and the design of distribution paths. The motivation for this research was the delay in the reaction time of the early relief efforts generating the late arrival of aid to some areas after the Mexico City 7.1 magnitude earthquake in 2017. Hence, a preparation approach for planning the immediate response to earthquake disasters is proposed, intended for local governments, considering their capabilities for planning and for responding during the SRT, in order to reduce the start-up time of immediate response operations in urban areas. The first steps are the generation and analysis of disaster scenarios, which allow estimatethe relief demand before and in the early hours after an earthquake. The scenarios can be based on historical data and/or the seismic hazard analysis of an Atlas of Natural Hazards and Risk as a way to address the limited or null available information.The following steps include the decision processes for: a) locating local depots (places to prepositioning stockpiles)and aid-giving facilities at closer places as possible to risk areas; and b) designing the vehicle paths for aid distribution (from local depots to the aid-giving facilities), which can be used at the beginning of the response actions. This approach allows speeding up the delivery of aid in the early moments of the emergency, which could reduce the suffering of the victims allowing additional time to integrate a broader and more streamlined response (according to new information)from national and international organizations into these efforts. The proposed approachis applied to two case studies in Mexico City. These areas were affectedby the 2017’s earthquake, having limited aid response. The approach generates disaster scenarios in an easy way and plans a faster early response with a short quantity of stockpiles which can be managed in the early hours of the emergency by local governments. Considering long-term storage, the estimated quantities of stockpiles require a limited budget to maintain and a small storage space. These stockpiles are useful also to address a different kind of emergencies in the area.Keywords: disaster logistics, early response, generation of disaster scenarios, preparation phase
Procedia PDF Downloads 1102931 Audit Committee Characteristics and Earnings Quality of Listed Food and Beverages Firms in Nigeria
Authors: Hussaini Bala
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There are different opinions in the literature on the relationship between Audit Committee characteristics and earnings management. The mix of opinions makes the direction of their relationship ambiguous. This study investigated the relationship between Audit Committee characteristics and earnings management of listed food and beverages Firms in Nigeria. The study covered the period of six years from 2007 to 2012. Data for the study were extracted from the Firms’ annual reports and accounts. After running the OLS regression, a robustness test was conducted for the validity of statistical inferences. The dependent variable was generated using two steps regression in order to determine the discretionary accrual of the sample Firms. Multiple regression was employed to run the data of the study using Random Model. The results from the analysis revealed a significant association between audit committee characteristics and earnings management of the Firms. While audit committee size and committees’ financial expertise showed an inverse relationship with earnings management, committee’s independence, and frequency of meetings are positively and significantly related to earnings management. In line with the findings, the study recommended among others that listed food and beverages Firms in Nigeria should strictly comply with the provision of Companies and Allied Matters Act (CAMA) and SEC Code of Corporate Governance on the issues regarding Audit Committees. Regulators such as SEC should increase the minimum number of Audit Committee members with financial expertise and also have a statutory position on the maximum number of Audit Committees meetings, which should not be greater than four meetings in a year as SEC code of corporate governance is silent on this.Keywords: audit committee, earnings management, listed Food and beverages size, leverage, Nigeria
Procedia PDF Downloads 2722930 A West Coast Estuarine Case Study: A Predictive Approach to Monitor Estuarine Eutrophication
Authors: Vedant Janapaty
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Estuaries are wetlands where fresh water from streams mixes with salt water from the sea. Also known as “kidneys of our planet”- they are extremely productive environments that filter pollutants, absorb floods from sea level rise, and shelter a unique ecosystem. However, eutrophication and loss of native species are ailing our wetlands. There is a lack of uniform data collection and sparse research on correlations between satellite data and in situ measurements. Remote sensing (RS) has shown great promise in environmental monitoring. This project attempts to use satellite data and correlate metrics with in situ observations collected at five estuaries. Images for satellite data were processed to calculate 7 bands (SIs) using Python. Average SI values were calculated per month for 23 years. Publicly available data from 6 sites at ELK was used to obtain 10 parameters (OPs). Average OP values were calculated per month for 23 years. Linear correlations between the 7 SIs and 10 OPs were made and found to be inadequate (correlation = 1 to 64%). Fourier transform analysis on 7 SIs was performed. Dominant frequencies and amplitudes were extracted for 7 SIs, and a machine learning(ML) model was trained, validated, and tested for 10 OPs. Better correlations were observed between SIs and OPs, with certain time delays (0, 3, 4, 6 month delay), and ML was again performed. The OPs saw improved R² values in the range of 0.2 to 0.93. This approach can be used to get periodic analyses of overall wetland health with satellite indices. It proves that remote sensing can be used to develop correlations with critical parameters that measure eutrophication in situ data and can be used by practitioners to easily monitor wetland health.Keywords: estuary, remote sensing, machine learning, Fourier transform
Procedia PDF Downloads 1042929 Sustainable Land Use Evaluation Based on Preservative Approach: Neighborhoods of Susa City
Authors: Somaye Khademi, Elahe Zoghi Hoseini, Mostafa Norouzi
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Determining the manner of land-use and the spatial structure of cities on the one hand, and the economic value of each piece of land, on the other hand, land-use planning is always considered as the main part of urban planning. In this regard, emphasizing the efficient use of land, the sustainable development approach has presented a new perspective on urban planning and consequently on its most important pillar, i.e. land-use planning. In order to evaluate urban land-use, it has been attempted in this paper to select the most significant indicators affecting urban land-use and matching sustainable development indicators. Due to the significance of preserving ancient monuments and the surroundings as one of the main pillars of achieving sustainability, in this research, sustainability indicators have been selected emphasizing the preservation of ancient monuments and historical observance of the city of Susa as one of the historical cities of Iran. It has also been attempted to integrate these criteria with other land-use sustainability indicators. For this purpose, Kernel Density Estimation (KDE) and the AHP model have been used for providing maps displaying spatial density and combining layers as well as providing final maps respectively. Moreover, the rating of sustainability will be studied in different districts of the city of Shush so as to evaluate the status of land sustainability in different parts of the city. The results of the study show that different neighborhoods of Shush do not have the same sustainability in land-use such that neighborhoods located in the eastern half of the city, i.e. the new neighborhoods, have a higher sustainability than those of the western half. It seems that the allocation of a high percentage of these areas to arid lands and historical areas is one of the main reasons for their sustainability.Keywords: city of Susa, historical heritage, land-use evaluation, urban sustainable development
Procedia PDF Downloads 3792928 Development of a Self-Retractable Front Spoilers Suitable for Indian Road Conditions to Reduce Aerodynamic Drag
Authors: G. Sivaraj, K. M. Parammasivam, R. Veeramanikandan, S. Nithish
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Reduction of ground clearance or (ride height) is a vital factor in minimizing aerodynamic drag force and improving vehicle performance. But in India, minimization of ground clearance is limited because of the road conditions. Due to this problem, reduction of aerodynamic drag and performance are not fully improved. In this view, this paper deals with the development of self-retractable front spoilers which are most suitable for Indian road conditions. These retractable spoilers are fitted in the front portion of the car and in speed below 60 km/hr these spoilers are in retracted positions. But, when the car crosses a speed above 60 km/hr, using electronic circuit the spoilers are activated. Thus, using this technique aerodynamic performance can be improved at a speed above 60 km/hr. Also, when the car speed is reduced below the 60 km/hr mark, the front spoiler are retracted which makes it as a normal car. This is because, in Indian roads, speed breakers are installed to cut off speed at particular places. Thus, in these circumstances there are chances of damaging front spoilers. Since, when the driver sees the speed breaker, he will automatically apply break to prevent damage, at this time using electronic circuit the front spoiler is retracted. However, accidentally when the driver fails to apply brakes there are chances for the front spoilers to get a hit. But as the front spoilers are made of Kevlar composite, it can withstand high impact loads and using a spring mechanism the spoilers are retracted immediately. By using CFD analysis and low-speed wind tunnel testing drag coefficient of the 1:10 scaled car model with and without self-retractable spoilers are calculated and validated. Also, using wind tunnel, proper working of self-retractable at car speed below and above 60 km/hr are validated.Keywords: aerodynamic drag, CFD analysis, kevlar composite, self-retractable spoilers, wind tunnel
Procedia PDF Downloads 3422927 Accessible Facilities in Home Environment for Elderly Family Members in Sri Lanka
Authors: M. A. N. Rasanjalee Perera
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The world is facing several problems due to increasing elderly population. In Sri Lanka, along with the complexity of the modern society and structural and functional changes of the family, “caring for elders” seems as an emerging social problem. This situation may intensify as the county is moving into a middle income society. Seeking higher education and related career opportunities, and urban living in modern housing are new trends, through which several problems are generated. Among many issues related with elders, “lack of accessible and appropriate facilities in their houses as well as public buildings” can be identified as a major problem. This study argues that welfare facilities provided for the elderly people, particularly in the home environment, in the country are not adequate. Modern housing features such as bathrooms, pantries, lobbies, and leisure areas etc. are questionable as to whether they match with elders’ physical and mental needs. Consequently, elders have to face domestic accidents and many other difficulties within their living environments. Records of hospitals in the country also proved this fact. Therefore, this study tries to identify how far modern houses are suited with elders’ needs. The study further questioned whether “aging” is a considerable matter when people are buying, planning and renovating houses. A randomly selected sample of 50 houses were observed and 50 persons were interviewed around the Maharagama urban area in Colombo district to obtain primary data, while relevant secondary data and information were used to have a depth analysis. The study clearly found that none of the houses included to the sample are considering elders’ needs in planning, renovating, or arranging the home. Instead, most of the families were giving priority to the rich and elegant appearance and modern facilities of the houses. Particularly, to the bathrooms, pantry, large setting areas, balcony, parking slots for two vehicles, ad parapet walls with roller-gates are the main concerns. A significant factor found here is that even though, many children of the aged are in middle age and reaching their older years at present, they do not plan their future living within a safe and comfortable home, despite that they are hoping to spent the latter part of their lives in the their current homes. This fact highlights that not only the other responsible parts of the society, but also those who are reaching their older ages are ignoring the problems of the aged. At the same time, it was found that more than 80% of old parents do not like to stay at their children’s homes as the living environments in such modern homes are not familiar or convenient for them. Due to this context, the aged in Sri Lanka may have to be alone in their own homes due to current trend of society of migrating to urban living in modern houses. At the same time, current urban families who live in modern houses may have to face adding accessible facilities in their home environment, as current modern housing facilities may not be appropriate them for a better life in their latter part of life.Keywords: aging population, elderly care, home environment, housing facilities
Procedia PDF Downloads 1262926 An Adiabatic Quantum Optimization Approach for the Mixed Integer Nonlinear Programming Problem
Authors: Maxwell Henderson, Tristan Cook, Justin Chan Jin Le, Mark Hodson, YoungJung Chang, John Novak, Daniel Padilha, Nishan Kulatilaka, Ansu Bagchi, Sanjoy Ray, John Kelly
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We present a method of using adiabatic quantum optimization (AQO) to solve a mixed integer nonlinear programming (MINLP) problem instance. The MINLP problem is a general form of a set of NP-hard optimization problems that are critical to many business applications. It requires optimizing a set of discrete and continuous variables with nonlinear and potentially nonconvex constraints. Obtaining an exact, optimal solution for MINLP problem instances of non-trivial size using classical computation methods is currently intractable. Current leading algorithms leverage heuristic and divide-and-conquer methods to determine approximate solutions. Creating more accurate and efficient algorithms is an active area of research. Quantum computing (QC) has several theoretical benefits compared to classical computing, through which QC algorithms could obtain MINLP solutions that are superior to current algorithms. AQO is a particular form of QC that could offer more near-term benefits compared to other forms of QC, as hardware development is in a more mature state and devices are currently commercially available from D-Wave Systems Inc. It is also designed for optimization problems: it uses an effect called quantum tunneling to explore all lowest points of an energy landscape where classical approaches could become stuck in local minima. Our work used a novel algorithm formulated for AQO to solve a special type of MINLP problem. The research focused on determining: 1) if the problem is possible to solve using AQO, 2) if it can be solved by current hardware, 3) what the currently achievable performance is, 4) what the performance will be on projected future hardware, and 5) when AQO is likely to provide a benefit over classical computing methods. Two different methods, integer range and 1-hot encoding, were investigated for transforming the MINLP problem instance constraints into a mathematical structure that can be embedded directly onto the current D-Wave architecture. For testing and validation a D-Wave 2X device was used, as well as QxBranch’s QxLib software library, which includes a QC simulator based on simulated annealing. Our results indicate that it is mathematically possible to formulate the MINLP problem for AQO, but that currently available hardware is unable to solve problems of useful size. Classical general-purpose simulated annealing is currently able to solve larger problem sizes, but does not scale well and such methods would likely be outperformed in the future by improved AQO hardware with higher qubit connectivity and lower temperatures. If larger AQO devices are able to show improvements that trend in this direction, commercially viable solutions to the MINLP for particular applications could be implemented on hardware projected to be available in 5-10 years. Continued investigation into optimal AQO hardware architectures and novel methods for embedding MINLP problem constraints on to those architectures is needed to realize those commercial benefits.Keywords: adiabatic quantum optimization, mixed integer nonlinear programming, quantum computing, NP-hard
Procedia PDF Downloads 5262925 Study on the Effects of Geometrical Parameters of Helical Fins on Heat Transfer Enhancement of Finned Tube Heat Exchangers
Authors: H. Asadi, H. Naderan Tahan
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The aim of this paper is to investigate the effect of geometrical properties of helical fins in double pipe heat exchangers. On the other hand, the purpose of this project is to derive the hydraulic and thermal design tables and equations of double heat exchangers with helical fins. The numerical modeling is implemented to calculate the considered parameters. Design tables and correlated equations are generated by repeating the parametric numerical procedure for different fin geometries. Friction factor coefficient and Nusselt number are calculated for different amounts of Reynolds, fluid Prantle and fin twist angles for the range of laminar fluid flow in annular tube with helical fins. Results showed that friction factor coefficient and Nusselt number will be increased for higher Reynolds numbers and fins’ twist angles in general. These two parameters follow different patterns in response to Reynolds number increment. Thermal performance factor is defined to analyze these different patterns. Temperature and velocity contours are plotted against twist angle and number of fins to describe the changes in flow patterns in different geometries of twisted finned annulus. Finally twisted finned annulus friction factor coefficient, Nusselt Number and thermal performance factor are correlated by simulating the model in different design points.Keywords: double pipe heat exchangers, heat exchanger performance, twisted fins, computational fluid dynamics
Procedia PDF Downloads 2892924 European Union Health Policy and the Response to COVID-19 Pandemic: Building a European Health Union
Authors: Aikaterini Tsalampouni
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The European Union has long been the most developed model of economic and political integration that has brought a common market, a common currency and a standardization of national policies in certain areas in consistent with EU values and principles. To this direction, there is a parallel process of social integration that effect public policy decisions of member states. Even though social policy, i.e. social protection and moreover healthcare policy, still remains in state's responsibility to develop, EU applies different mechanisms in order to influence health policy systems, since from a more federalist point of view, EU ought to expand its regulatory and legislative roles in as many policy areas as possible. Recently, the pandemic has become a turning point for health care provision and at the same time has also highlighted the need to strengthen the EU’s role in coordinating health care. This paper analyses the EU health policy in general, as well as the response to COVID-19 pandemic with an attempt to identify indications of interaction between EU policies and the promotion of sustainable and resilient health systems. More analytically, the paper investigates the EU binding legal instruments, non-binding legal instruments, monitoring and assessment instruments and instruments for co-financing concerning health care provision in member states and records the evolution of health policies before and during the COVID-19 pandemic. The paper concludes by articulating some remarks regarding the improvement of health policy in EU. Since the ability to deal with a pandemic depends on continuous and increased investment in health systems, the involvement of the EU can lead to a policy convergence, necessary for the resilience of the systems, maintaining at the same time, a strong health policy framework in Europe.Keywords: EU health policy, EU response to COVID-19, European Health Union, health systems in Europe
Procedia PDF Downloads 1142923 Biomass and Lipid Enhancement by Response Surface Methodology in High Lipid Accumulating Indigenous Strain Rhodococcus opacus and Biodiesel Study
Authors: Kulvinder Bajwa, Narsi R. Bishnoi
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Finding a sustainable alternative for today’s petrochemical industry is a major challenge facing by researchers, scientists, chemical engineers, and society at the global level. Microorganisms are considered to be sustainable feedstock for 3rd generation biofuel production. In this study, we have investigated the potential of a native bacterial strain isolated from a petrol contaminated site for the production of biodiesel. The bacterium was identified to be Rhodococcus opacus by biochemical test and 16S rRNA. Compositional analysis of bacterial biomass has been carried out by Fourier transform infrared spectroscopy (FTIR) in order to confirm lipid profile. Lipid and biomass were optimized by combination with Box Behnken design (BBD) of response surface methodology. The factors selected for the optimization of growth condition were glucose, yeast extract, and ammonium nitrate concentration. The experimental model developed through RSM in terms of effective operational factors (BBD) was found to be suitable to describe the lipid and biomass production, which indicated higher lipid and biomass with a minimum concentration of ammonium nitrate, yeast extract, and quite higher dose of glucose supplementation. Optimum results of the experiments were found to be 2.88 gL⁻¹ biomass and lipid content 38.75% at glucose 20 gL⁻¹, ammonium nitrate 0.5 gL⁻¹ and yeast extract 1.25 gL⁻¹. Furthermore, GCMS study revealed that Rhodococcus opacus has favorable fatty acid profile for biodiesel production.Keywords: biofuel, Oleaginious bacteria, Rhodococcus opacus, FTIR, BBD, free fatty acids
Procedia PDF Downloads 1362922 Empirical Examination of High Performance Work System, Organizational Commitment and Organizational Citizen Behavior: A Mediation of Model of Vietnam Organizations
Authors: Giang Vu, Duong Nguyen, Yuan-Ling Chen
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Vietnam is a fast developing country with highly economic growth, and Vietnam organizations strive to utilize high performance work system (HPWS) in reinforcing employee in-role performance. HPWS, a bundle of human resource (HR) practices, are composed of eight sets of HR practices, namely selective staffing, extensive training, internal mobility, employment security, clear job description, result-oriented appraisal, incentive reward, and participation. However, whether HPWS stimulate employee extra-role behaviors remains understudied in a booming economic context. In this study, we aim to investigate organizational citizenship behavior (OCB) in a Vietnam context and, as a central issue, disentangle how HPWS elicits in employee OCB. On the other hand, recently, a deliberation of so-called 'black-box' HPWS issue has explored the role of employee commitment, suggesting that organizational commitment is a compelling source of employee OCB. We draw upon social exchange theory to predict that when employees perceive the organizational investment, like HPWS, in heightening their abilities, knowledge, and motivation, they are more likely to pay back with commitment; consequently, they will take initiatives in OCB. Hence, we hypothesize an individual level framework, in which organizational commitment mediates the positive relationship between HPWS and OCB. We collected data on HPWS, organizational commitment, OCB, and demographic variables, all at line managers of Vietnamese firms in Hanoi and Hochiminh. We conclude with research findings, implications, and future research suggestions.Keywords: high performance work system, organizational citizenship behavior, organizational commitment, Vietnam
Procedia PDF Downloads 3102921 An Investigation into Why Very Few Small Start-Ups Business Survive for Longer Than Three Years: An Explanatory Study in the Context of Saudi Arabia
Authors: Motaz Alsolaim
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Nowadays, the challenges of running a start-up can be very complex and are perhaps more difficult than at any other time in the past. Changes in technology, manufacturing innovation, and product development, combined with intense competition and market regulations are factors that have put pressure on classic ways of managing firms, thereby forcing change. As a result, the rate of closure, exit or discontinuation of start-ups and young businesses is very high. Despite the essential role of small firms in an economy, they still tend to face obstacles that exert a negative influence on their performance and rate of survival. In fact, it is not easy to determine with any certainty the reasons why small firms fail. For this reason, failure itself is not clearly defined, and its exact causes are hard to diagnose. In this current study, therefore, the barriers to survival will be covered more broadly, especially personal/entrepreneurial, enterprise and environmental factors with regard to various possible reasons for this failure, in order to determine the best solutions and make appropriate recommendations. Methodology: It could be argued that mixed methods might help to improve entrepreneurship research addressing challenges emphasis in previous studies and to achieve the triangulation. Calls for the combined use of quantitative and qualitative research were also made in the entrepreneurship field since entrepreneurship is a multi-faceted area of research. Therefore, explanatory sequential mixed method was used, using questionnaire online survey for entrepreneurs, followed by semi-structure interview. Collecting over 750 surveys and accepting 296 valid surveys, after that 13 interviews from government official seniors, businessmen successful entrepreneurs, and non-successful entrepreneurs. Findings: The first phase findings ( quantitative) shows the obstacles to survive; starting from the personal/ entrepreneurial factors such as; past work experience, lack of skills and interest, are positive factors, while; gender, age and education level of the owner are negative factors. Internal factors such as lack of marketing research and weak business planning are positive. The environmental factors; in economic perspectives; difficulty to find labors, in socio-cultural perspectives; Social restriction and traditions found to be a negative factors. In other hand, from the political perspective; cost of compliance and insufficient government plans found to be a positive factors for small business failure. From infrastructure perspective; lack of skills labor, high level of bureaucracy and lack of information are positive factors. Conclusion: This paper serves to enrich the understanding of failure factors in MENA region more precisely in SA, by minimizing the probability of failure in small-micro entrepreneurial start-up in SA, in the light of the Saudi government’s Vision 2030 plan.Keywords: small business barriers, start-up business, entrepreneurship, Saudi Arabia
Procedia PDF Downloads 1772920 Sugarcane Trash Biochar: Effect of the Temperature in the Porosity
Authors: Gabriela T. Nakashima, Elias R. D. Padilla, Joao L. Barros, Gabriela B. Belini, Hiroyuki Yamamoto, Fabio M. Yamaji
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Biochar can be an alternative to use sugarcane trash. Biochar is a solid material obtained from pyrolysis, that is a biomass thermal degradation with low or no O₂ concentration. Pyrolysis transforms the carbon that is commonly found in other organic structures into a carbon with more stability that can resist microbial decomposition. Biochar has a versatility of uses such as soil fertility, carbon sequestration, energy generation, ecological restoration, and soil remediation. Biochar has a great ability to retain water and nutrients in the soil so that this material can improve the efficiency of irrigation and fertilization. The aim of this study was to characterize biochar produced from sugarcane trash in three different pyrolysis temperatures and determine the lowest temperature with the high yield and carbon content. Physical characterization of this biochar was performed to help the evaluation for the best production conditions. Sugarcane (Saccharum officinarum) trash was collected at Corredeira Farm, located in Ibaté, São Paulo State, Brazil. The farm has 800 hectares of planted area with an average yield of 87 t·ha⁻¹. The sugarcane varieties planted on the farm are: RB 855453, RB 867515, RB 855536, SP 803280, SP 813250. Sugarcane trash was dried and crushed into 50 mm pieces. Crucibles and lids were used to settle the sugarcane trash samples. The higher amount of sugarcane trash was added to the crucible to avoid the O₂ concentration. Biochar production was performed in three different pyrolysis temperatures (200°C, 325°C, 450°C) in 2 hours residence time in the muffle furnace. Gravimetric yield of biochar was obtained. Proximate analysis of biochar was done using ASTM E-872 and ABNT NBR 8112. Volatile matter and ash content were calculated by direct weight loss and fixed carbon content calculated by difference. Porosity measurement was evaluated using an automatic gas adsorption device, Autosorb-1, with CO₂ described by Nakatani. Approximately 0.5 g of biochar in 2 mm particle sizes were used for each measurement. Vacuum outgassing was performed as a pre-treatment in different conditions for each biochar temperature. The pore size distribution of micropores was determined using Horváth-Kawazoe method. Biochar presented different colors for each treatment. Biochar - 200°C presented a higher number of pieces with 10mm or more and did not present the dark black color like other treatments after 2 h residence time in muffle furnace. Also, this treatment had the higher content of volatiles and the lower amount of fixed carbon. In porosity analysis, while the temperature treatments increase, the amount of pores also increase. The increase in temperature resulted in a biochar with a better quality. The pores in biochar can help in the soil aeration, adsorption, water retention. Acknowledgment: This study was financed in part by the Coordenação de Aperfeiçoamento de Pessoal de Nível Superior – Brazil – PROAP-CAPES, PDSE and CAPES - Finance Code 001.Keywords: proximate analysis, pyrolysis, soil amendment, sugarcane straw
Procedia PDF Downloads 2142919 A Corporate Social Responsibility View on Bribery Control in Business Relationships
Authors: Irfan Ameer
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Bribery control in developing countries is the biggest challenge for multinational enterprises (MNEs). Bribery practices are socially embedded and institutionalized, and therefore may achieve collective legitimacy in the society. MNEs often have better and strict norms, codes and standards about such corrupt practices. Bribery in B2B sales relationships has been researched but studies focusing on the role of firm in controlling bribery are scarce. The main objective of this paper is to explore MNEs strategies to control bribery in an environment where bribery is institutionalized. This qualitative study uses narrative approach and focuses on key events, actors and their role in controlling bribery in B2B sales relationships. The context of this study is pharmaceutical industry of Pakistan and data is collected through 23 episodic interviews supported by secondary data. The Corporate social responsibility (CSR) literature e.g. CSR three domain model and CSR pyramid is used to make sense of MNEs strategies to control bribery in developing countries. Results show that MNEs’ bribery control strategies are rather emerging based on the role of some key stakeholders and events which shape bribery strategies. Five key bribery control strategies were found through which MNEs can control both demand and supply side of bribery: bribery related codes development; bribery related codes implementation; focusing on competitive advantage; find mutually beneficial ethical solution; and collaboration with ethical stakeholders. The results also highlight the problems associated with each strategy. Study is unique in a sense that it focuses on stakeholders having unethical interests and provides guidelines to MNEs in controlling bribery practices in B2B sales relationships.Keywords: bribery, developing countries, CSR, narrative research, B2B sales, MNEs
Procedia PDF Downloads 3752918 The role of Financial Development and Institutional Quality in Promoting Sustainable Development through Tourism Management
Authors: Hashim Zameer
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Effective tourism management plays a vital role in promoting sustainability and supporting ecosystems. A common principle that has been in practice over the years is “first pollute and then clean,” indicating countries need financial resources to promote sustainability. Financial development and the tourism management both seems very important to promoting sustainable development. However, without institutional support, it is very difficult to succeed. In this context, it seems prominently significant to explore how institutional quality, tourism development, and financial development could promote sustainable development. In the past, no research explored the role of tourism development in sustainable development. Moreover, the role of financial development, natural resources, and institutional quality in sustainable development is also ignored. In this regard, this paper aims to investigate the role of tourism development, natural resources, financial development, and institutional quality in sustainable development in China. The study used time-series data from 2000–2021 and employed the Bayesian linear regression model because it is suitable for small data sets. The robustness of the findings was checked using a quantile regression approach. The results reveal that an increase in tourism expenditures stimulates the economy, creates jobs, encourages cultural exchange, and supports sustainability initiatives. Moreover, financial development and institution quality have a positive effect on sustainable development. However, reliance on natural resources can result in negative economic, social, and environmental outcomes, highlighting the need for resource diversification and management to reinforce sustainable development. These results highlight the significance of financial development, strong institutions, sustainable tourism, and careful utilization of natural resources for long-term sustainability. The study holds vital insights for policy formulation to promote sustainable tourism.Keywords: sustainability, tourism development, financial development, institutional quality
Procedia PDF Downloads 832917 Network Pharmacological Evaluation of Holy Basil Bioactive Phytochemicals for Identifying Novel Potential Inhibitors Against Neurodegenerative Disorder
Authors: Bhuvanesh Baniya
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Alzheimer disease is illnesses that are responsible for neuronal cell death and resulting in lifelong cognitive problems. Due to their unclear mechanism, there are no effective drugs available for the treatment. For a long time, herbal drugs have been used as a role model in the field of the drug discovery process. Holy basil in the Indian medicinal system (Ayurveda) is used for several neuronal disorders like insomnia and memory loss for decades. This study aims to identify active components of holy basil as potential inhibitors for the treatment of Alzheimer disease. To fulfill this objective, the Network pharmacology approach, gene ontology, pharmacokinetics analysis, molecular docking, and molecular dynamics simulation (MDS) studies were performed. A total of 7 active components in holy basil, 12 predicted neurodegenerative targets of holy basil, and 8063 Alzheimer-related targets were identified from different databases. The network analysis showed that the top ten targets APP, EGFR, MAPK1, ESR1, HSPA4, PRKCD, MAPK3, ABL1, JUN, and GSK3B were found as significant target related to Alzheimer disease. On the basis of gene ontology and topology analysis results, APP was found as a significant target related to Alzheimer’s disease pathways. Further, the molecular docking results to found that various compounds showed the best binding affinities. Further, MDS top results suggested could be used as potential inhibitors against APP protein and could be useful for the treatment of Alzheimer’s disease.Keywords: holy basil, network pharmacology, neurodegeneration, active phytochemicals, molecular docking and simulation
Procedia PDF Downloads 1012916 Intensity-Enhanced Super-Resolution Amplitude Apodization Effect on the Non-Spherical Near-Field Particle-Lenses
Authors: Liyang Yue, Bing Yan, James N. Monks, Rakesh Dhama, Zengbo Wang, Oleg V. Minin, Igor V. Minin
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A particle can function as a refractive lens to focus a plane wave, generating a narrow, high intensive, weak-diverging beam within a sub-wavelength volume, known as the ‘photonic jet’. Refractive index contrast (particle to background media) and scaling effect of the dielectric particle (relative-to-wavelength size) play key roles in photonic jet formation, rather than the shape of particle-lens. Waist (full width of half maximum, FWHM) of a photonic jet could be beyond the diffraction limit and smaller than the Airy disk, which defines the minimum distance between two objects to be imaged as two instead of one. Many important applications for imaging and sensing have been afforded based upon the super-resolution characteristic of the photonic jet. It is known that apodization method, in the form of an amplitude pupil-mask centrally situated on a particle-lens, can further reduce the waist of a photonic nanojet, however, usually lower its intensity at the focus due to blocking of the incident light. In this paper, the anomalously intensity-enhanced apodization effect was discovered in the near-field via numerical simulation. It was also experimentally verified by a scale model using a copper-masked Teflon cuboid solid immersion lens (SIL) with 22 mm side length under radiation of a plane wave with 8 mm wavelength. Peak intensity enhancement and the lateral resolution of the produced photonic jet increased by about 36.0 % and 36.4 % in this approach, respectively. This phenomenon may possess the scale effect and would be valid in multiple frequency bands.Keywords: apodization, particle-lens, scattering, near-field optics
Procedia PDF Downloads 1922915 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 2092914 The Investigation on the Relationship between Religion and Development: By Focusing on Islam
Authors: Dalal Benboutrif
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Religion and Development relation is one of the most arguable phrases amongst politicians, philosophers, clerics, scientists, sociologists and even the public. The main objective of this research is to clarify the relations, contrasts and interactions between religion and the major types of development including social, political, economic and scientific developments, by focusing on Islam religion. A review of the literature was performed concerning religion and development relations and conflicts, by focusing on Islam religion and then the unprocessed tips of the review were characterized. Regarding clarification of the key points of the literature, three main sectors were considered in the research. The first sector of the research mainly focused on the philosophical views on religion, which were analyzed by main evaluation of three famous philosophers’ ideas: ‘Kant’, ‘Hegel’ and ‘Weber’, and then a critical discussion on Weber’s idea about Islam and development was applied. The second sector was specified to ‘Religion and Development’ and mainly discussed the role of religion in development through poverty reduction, the interconnection of religion, spirituality and social development, religious education effects on social development, and the relation of religion with political development. The third sector was specified to ‘Islam and Development’ and mainly discussed the Islamic golden age of science, major reasons of today’s backwardness (non-development) of most Islamic countries, and Quranic instructions regarding adaptability of Islam with development. The findings of the current research approved the research hypothesis as: ‘Religious instructions (included Islam) are not in conflict with development’, rather, it could have positive effects mainly on social development and it can pave the way for society to develop. Turkey was considered as a study model, as a successful developed Islamic country demonstrating the non-conflicting relation of Islam and development.Keywords: development, Islam, philosophy, religion
Procedia PDF Downloads 1462913 Causes and Consequences of Unauthorized Use of Books: Readers, Authors, and Publishers' Perspective
Authors: Arūnas Gudinavičius, Vincas Grigas
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Purpose: The current study aims to identify and explore causes and consequences of unauthorized use of books from readers’, publishers’, and authors’ points of view. The case of Lithuania also assessed, especially historical background (banned alphabet, book smuggling, theft as the social norm in Soviet times) of the country. Design/methodology/approach: Aiming for more understanding why readers, authors and publishers are using or not using technology for unauthorized access of books, technology acceptance model approach was used, a total of 30 respondents (publishers, authors and readers) were interviewed in semi-structured face-to-face interviews and thematic analysis of collected qualitative data was conducted. Interviews were coded in English with coding software for further analysis. Findings: Findings indicate that the main cause for the unauthorized use of books is a lack of legal e-book titles and acquisition options. This mainly points at publishers, however, instead of using unauthorized sources as opportunities for author promotion or marketing, they rather concentrate on the causes of unauthorized use of books which they are not in control of, including access to unauthorized sources, habits, and economic causes. Some publishers believe that the lack of legal e-book titles is the consequence of unauthorized use of book rather than its cause. Originality: This research contributed to the body of knowledge by investigating unauthorized use of books from readers’, publishers’, and authors’ points of view which renders to have a better understanding of the causes and consequences of such behavior, as well as differences between these roles. We suggest that these causes lead to the intention to use and actual use of technology which is easier to use and which gives more perceived advantages – technology for unauthorized downloading and reading of books vs legal e-book acquisition options.Keywords: digital piracy, unauthorized access, publishing industry, book reader, intellectual property rights
Procedia PDF Downloads 1722912 Evaluation of Magnificent Event of India with Special Reference to Maha Kumbha Mela (Fair) 2013-A Congregation of Millions
Authors: Sharad Kumar Kulshreshtha
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India is a great land of cultural and traditional diversity. Its spectrums create a unique ambiance in all over the country. Specially, fairs and festivals are ancient phenomena in Indian culture. In India, there are thousands of such religious, spiritual, cultural fairs organized on auspicious occasions. These fairs reflect the effective and efficient role of social governance and responsibility of Indian society. In this context a mega event known as ‘Kumbha Mela’ literally mean ‘Kumbha Fair’ which is organize after every twelve years at (Prayaag) Allahabad an ancient city of India, now is in the state of Uttar Pradesh. Kumbh Mela is one of the largest human congregations on the Earth. The Kumbha Mela that is held here is considered to be the largest and holiest city among the four cities where Kubha fair organize. According to the Hindu religious scripture a dip for possessing the holy confluence, known as Triveni Sangam, which is a meeting point of the three sacred rivers of India i.e., –Ganges, Yamuna and Saraswati (mythical). During the Kumbha fair the River Ganges is believed to turn to nectar, bringing great blessing to everyone who bathes in it. Other activities include religious discussions, devotional singings and mass feedings pilgrims and poor. The venue for Kumbh Mela (fair) depends on the position Sun, Moon, and Jupiter which holds in that period in different zodiac signs. More than 120 Millions (12 Crore) people visited in the Kumbha Fair-2013 in Allahabad. A temporary tented city was set up for the pilgrims over an area of 2 hectares of the land along the river of Ganges. As many as 5 power substations, temporary police stations, hospitals, bus terminals, stalls were set up for providing various facilities to the visitors and thousands of volunteers participated for assistance of this event. All efforts made by fair administration to provide facility to visitors, such security and sanitation, medical care and frequent water and power supply. The efficient and timely arrangement at the Kumbha Mela attracted the attention of many government and institutions. The Harvard University of USA conducted research to find out how it was made possible. This paper will focuses on effective and efficient planning and preparation of Kumbha Fair which includes facilitation process, role of various coordinating agencies. risk management crisis management strategies Prevention, Preparedness, Response, and Recovery (PPRR Approach), emergency response plan (ERP), safety and security issues, various environmental aspects along with health hazards and hygiene crowd management, evacuation, monitoring, control and evaluation.Keywords: event planning and facility arrangement, risk management, crowd management, India
Procedia PDF Downloads 3062911 Research the Causes of Defects and Injuries of Reinforced Concrete and Stone Construction
Authors: Akaki Qatamidze
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Implementation of the project will be a step forward in terms of reliability in Georgia and the improvement of the construction and the development of construction. Completion of the project is expected to result in a complete knowledge, which is expressed in concrete and stone structures of assessing the technical condition of the processing. This method is based on a detailed examination of the structure, in order to establish the injuries and the elimination of the possibility of changing the structural scheme of the new requirements and architectural preservationists. Reinforced concrete and stone structures research project carried out in a systematic analysis of the important approach is to optimize the process of research and development of new knowledge in the neighboring areas. In addition, the problem of physical and mathematical models of rational consent, the main pillar of the physical (in-situ) data and mathematical calculation models and physical experiments are used only for the calculation model specification and verification. Reinforced concrete and stone construction defects and failures the causes of the proposed research to enhance the effectiveness of their maximum automation capabilities and expenditure of resources to reduce the recommended system analysis of the methodological concept-based approach, as modern science and technology major particularity of one, it will allow all family structures to be identified for the same work stages and procedures, which makes it possible to exclude subjectivity and addresses the problem of the optimal direction. It discussed the methodology of the project and to establish a major step forward in the construction trades and practical assistance to engineers, supervisors, and technical experts in the construction of the settlement of the problem.Keywords: building, reinforced concrete, expertise, stone structures
Procedia PDF Downloads 3362910 Cytotoxicity and Androgenic Potential of Antifungal Drug Substances on MDA-KB2 Cells
Authors: Benchouala Amira, Bojic Clement, Poupin Pascal, Cossu Leguille-carole
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The objective of this study is to evaluate in vitro the cytotoxic and androgenic potential of several antifungal molecules (amphotericin B, econazole, ketoconazole and miconazole) on MDA-Kb2 cell lines. This biological model is an effective tool for the detection of endocrine disruptors because it responds well to the main agonist of the androgen receptor (testosterone) and also to an antagonist: flutamide. The cytotoxicity of each chemical compound tested was measured using an MTT assay (tetrazolium salt, 3-(4,5-dimethylthiazol-2-yl)-2,5-diphenyltetrazolium bromide) which measures the activity of the reductase function of mitochondrial succinate dehydrogenase enzymes of cultured cells. This complementary cytotoxicity test is essential to ensure that the effects of reduction in luminescence intensity observed during androgenic tests are only attributable to the anti-androgenic action of the compounds tested and not to their possible cytotoxic properties. Tests of the androgenic activity of antifungals show that these compounds do not have the capacity to induce transcription of the luciferase gene. These compounds do not exert an androgenic effect on MDA-Kb2 cells in culture for the environmental concentrations tested. The addition of flutamide for the same tested concentrations of antifungal molecules reduces the luminescence induced by amphotericin B, econazole and miconazole, which is explained by a strong interaction of these molecules with flutamide which may have a greater toxic effect than when tested alone. The cytotoxicity test shows that econazole and ketoconazole can cause cell death at certain concentrations tested. This cell mortality is perhaps induced by a direct or indirect action on deoxyribonucleic acid (DNA), ribonucleic acid (RNA) or proteins necessary for cell division.Keywords: cytotoxicity, androgenic potential, antifungals, MDA-Kb2
Procedia PDF Downloads 482909 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 4022908 Metal Contents in Bird Feathers (Columba livia) from Mt Etna Volcano: Volcanic Plume Contribution and Biological Fractionation
Authors: Edda E. Falcone, Cinzia Federico, Sergio Bellomo, Lorenzo Brusca, Manfredi Longo, Walter D’Alessandro
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Although trace metals are an essential element for living beings, they can become toxic at high concentrations. Their potential toxicity is related not only to the total content in the environment but mostly upon their bioavailability. Volcanoes are important natural metal emitters and they can deeply affect the quality of air, water and soils, as well as the human health. Trace metals tend to accumulate in the tissues of living organisms, depending on the metal contents in food, air and water and on the exposure time. Birds are considered as bioindicators of interest, because their feathers directly reflects the metals uptake from the blood. Birds are exposed to the atmospheric pollution through the contact with rainfall, dust, and aerosol, and they accumulate metals over the whole life cycle. We report on the first data combining the rainfall metal content in three different areas of Mt Etna, variably fumigated by the volcanic plume, and the metal contents in the feathers of pigeons, collected in the same areas. Rainfall samples were collected from three rain gauges placed at different elevation on the Eastern flank of the volcano, the most exposed to airborne plume, filtered, treated with HNO₃ Suprapur-grade and analyzed for Fe, Cr, Co, Ni, Se, Zn, Cu, Sr, Ba, Cd and As by ICP-MS technique, and major ions by ion chromatography. Feathers were collected from single individuals, in the same areas where the rain gauges were installed. Additionally, some samples were collected in an urban area, poorly interested by the volcanic plume. The samples were rinsed in MilliQ water and acetone, dried at 50°C until constant weight and digested in a mixture of 2:1 HNO₃ (65%) - H₂O₂ (30%) Suprapur-grade for 25-50 mg of sample, in a bath at near-to-boiling temperature. The solutions were diluted up to 20 ml prior to be analyzed by ICP-MS. The rainfall samples most contaminated by the plume were collected at close distance from the summit craters (less than 6 km), and show lower pH values and higher concentrations for all analyzed metals relative to those from the sites at lower elevation. Analyzed samples are enriched in both metals directly emitted by the volcanic plume and transported by acidic gases (SO₂, HCl, HF), and metals leached from the airborne volcanic ash. Feathers show different patterns in the different sites related to the exposure to natural or anthropogenic pollutants. They show abundance ratios similar to rainfall for lithophile elements (Ba, Sr), whereas are enriched in Zn and Se, known for their antioxidant properties, probably as adaptive response to oxidative stress induced by toxic metal exposure. The pigeons revealed a clear heterogeneity of metal uptake in the different parts of the volcano, as an effect of volcanic plume impact. Additionally, some physiological processes can modify the fate of some metals after uptake and this offer some insights for translational studies.Keywords: bioindicators, environmental pollution, feathers, trace metals, volcanic plume
Procedia PDF Downloads 1432907 Analysis of Key Factors Influencing Muslim Women’s Buying Intentions of Clothes: A Study of UK’s Ethnic Minorities and Modest Fashion Industry
Authors: Nargis Ali
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Since the modest fashion market is growing in the UK, there is still little understanding and more concerns found among researchers and marketers about Muslim consumers. Therefore, the present study is designed to explore critical factors influencing Muslim women’s intention to purchase clothing and to identify the differences in the purchase intention of ethnic minority groups in the UK. The conceptual framework is designed using the theory of planned behavior and social identity theory. In order to satisfy the research objectives, a structured online questionnaire was published on Facebook from 20 November to 21 March. As a result, 1087 usable questionnaires were received and used to assess the proposed model fit through structural equation modeling. Results revealed that social media does influence the purchase intention of Muslim women. Muslim women search for stylish clothes that provide comfort during summer while they prefer soft and subdued colors. Furthermore, religious knowledge and religious practice, and fashion uniqueness strongly influence their purchase intention, while hybrid identity is negatively related to the purchase intention of Muslim women. This research contributes to the literature linked to Muslim consumers at a time when the UK's large retailers were seeking to attract Muslim consumers through modestly designed outfits. Besides, it will be helpful to formulate or revise product and marketing strategies according to UK’s Muslim women’s tastes and needs.Keywords: fashion uniqueness, hybrid identity, religiosity, social media, social identity theory, structural equation modeling, theory of planned behavior
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