Search results for: financial reporting quality

Authors: Senthilkumar S, Vijayakumar R M , Soorianathasundaram K, Durga Devi D

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A study was conducted to assess the influence of brassinosteroid and other bioregulators as pre-harvest sprays on yield and quality of newly introduced Californian grape cv. Italia. The vines were exposed to standardized pruning level of pruning 50% of the canes to 5-6 bud level for fruiting and 50% of the canes to two bud level for vegetative growth. The influence of brassinosteroid was assessed using BR (1 ppm) alone and in combination with GA3 and CPPU, sprayed at three different stages over the control (water spray) were given as treatments. The results revealed that the bunches treated with Brassinosteroid (1 ppm) + GA3 (10 ppm) at pea stage i.e., 7-8 mm berry size, recorded the maximum values on yield characters like bunch weight (719.94 g), yield per vine (12.70 kg/vine) and yield per hectare (15.88 t). The berry characters and quality traits were also significantly influenced by the application of bioregulators. The maximum value for all those characters was registered under bunch sprays of Brassinosteroid (1 ppm) + GA3 (10 ppm) at pea stage. The economic feasibility indicated that the treatment combination Brassinosteroid (1 ppm) + GA3 (10 ppm) at pea stage (7-8 mm berry size) had registered the maximum benefit cost ratio of 3.13, as compared to 1.89 in control (water spray). Overall, it was observed that a combined bunch spray of Brassinosteroid (1 ppm) + GA3 (10 ppm) at pea stage (7-8 mm berry size) was adjudged as the best treatment for promoting the crop for better the bunch quality and yield.

Keywords: bioregulators, brassinosteroid, CPPU, GA3, Italia grape cultivar

Procedia PDF Downloads 241

Authors: Chiu-Wen Chang, I-Yun Chang, Wei-Ting Chen, Hui-Ping Ho, Ruei-Hun Chang, Joh-Jong Huang

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Kaohsiung City is located in the tropical region where has Aedes aegypti and Aedes albopictus distributed; once the virus invades, it’s can easily trigger local epidemic. Besides, Kaohsiung City has a world-class airport and harbor, trade and tourism are close and frequently with every country, especially with the Southeast Asian countries which also suffer from dengue. Therefore, Kaohsiung City faces the difficult challenge of dengue every year. The objectives of this study was to enhance dengue clinical care, border management and vector surveillance in Kaohsiung City by establishing an larger scale, innovatively and more coordinated dengue prevention and control strategies in 2016, including (1) Integrated medical programs: facilitated 657 contract medical institutions, widely set up NS1 rapid test in clinics, enhanced triage and referrals system, dengue case daily-monitoring management (2) Border quarantine: comprehensive NS1 screening for foreign workers and fisheries when immigration, hospitalization and isolation for suspected cases, health education for high risk groups (foreign students, other tourists) (3) Mosquito control: Widely use Gravitrap to monitor mosquito density in environment, use NS1 rapid screening test to detect community dengue virus (4) Health education: create a dengue app for people to immediately inquire the risk map and nearby medical resources, routine health education to all districts to strengthen public’s dengue knowledge, neighborhood cleaning awards program. The results showed that after new integration of dengue prevention and control strategies fully implemented in Kaohsiung City, the number of confirmed cases in 2016 declined to 342 cases, the majority of these cases are the continuation epidemic in 2015; in fact, only two cases confirmed after the 2016 summer. Besides, the dengue mortality rate successfully decreased to 0% in 2016. Moreover, according to the reporting rate from medical institutions in 2014 and 2016, it dropped from 27.07% to 19.45% from medical center, and it decreased from 36.55% to 29.79% from regional hospital; however, the reporting rate of district hospital increased from 11.88% to 15.87% and also increased from 24.51% to 34.89% in general practice clinics. Obviously, it showed that under the action of strengthening medical management, it reduced the medical center’s notification ratio and improved the notification ratio of general clinics which achieved the great effect of dengue clinical management and dengue control.

Keywords: dengue control, integrated control strategies, clinical management, NS1

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Authors: Nino Pailodze, Malkhaz Sulashvili, Vladimer Kekenadze, Tea Khutsishvili, Irma Makharashvili, Aleksandre Kekenadze

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In the nearest future among the important problems which Georgia has solve the most important is economic stability, that bases on fiscal policy and the proper definition of the its directions. The main source of the Budget revenue is the national income. The State uses taxes, loans and emission in order to create national income, were the principal weapon are taxes. As well as fiscal function of the fulfillment of the budget, tax systems successfully implement economic and social development and the regulatory functions of foreign economic relations. A tax is a mandatory, unconditional monetary payment to the budget made by a taxpayer in accordance with this Code, based on the necessary, nonequivalent and gratuitous character of the payment. Taxes shall be national and local. National taxes shall be the taxes provided for under this Code, the payment of which is mandatory across the whole territory of Georgia. Local taxes shall be the taxes provided for under this Code, introduced by normative acts of local self-government representative authorities (within marginal rates), the payment of which is mandatory within the territory of the relevant self-governing unit. National taxes have the leading role in tax systems, but also the local taxes have an importance role in tax systems. Exactly in the means of local taxes, the most part of the budget is formatted. National taxes shall be: income tax, profit tax, value added tax (VAT), excise tax, import duty, property tax shall be a local tax The property tax is one of the significant taxes in Georgia. The paper deals with the taxation mechanism that has been operated in Georgia. The above mention has the great influence in financial accounting. While comparing foreign legislation towards Georgian legislation we discuss the opportunity of using their experience. Also, we suggested recommendations in order to improve the tax system in financial accounting. In addition to accounting, which is regulated according the International Accounting Standards we have tax accounting, which is regulated by the Tax Code, various legal orders / regulations of the Minister of Finance. The rules are controlled by the tax authority, Revenue Service. The tax burden from the tax values are directly related to expenditures of the state from the emergence of the first day. Fiscal policy of the state is as well as expenditure of the state and decisions of taxation. In order to get the best and the most effective mobilization of funds, Government’s primary task is to decide the kind of taxation rules. Tax function is to reveal the substance of the act. Taxes have the following functions: distribution or the fiscal function; Control and regulatory functions. Foreign tax systems evolved in the different economic, political and social conditions influence. The tax systems differ greatly from each other: taxes, their structure, typing means, rates, the different levels of fiscal authority, the tax base, the tax sphere of action, the tax breaks.

Keywords: international accounting standards, financial accounting, tax systems, financial obligations

Procedia PDF Downloads 243

Authors: Tatjana Rakcejeva, Jelena Zagorska, Elina Zvezdina

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The aim of the current research was to investigate the gassy ozone effect on quality parameters of flaxes made form whole biologically activated wheat grains. The research was accomplished on in year 2012 harvested wheat grains variety ′Zentos′. Grains were washed, wetted; grain biological activation was performed in the climatic chamber up to 24 hours. After biological activation grains was compressed; than flaxes was dried in convective drier till constant moisture content 9±1%. For grain treatment gassy ozone concentration as 0.0002% and treatment time – 6 min was used. In the processed flaxes the content of A and G tocopherol decrease by 23% and by 9%; content of B2 and B6 vitamins – by 11% and by 10%; elaidic acid – by 46%, oleic acid – by 29%; arginine (by 80%), glutamine (by 74%), asparagine and serine (by 68%), valine (by 62%), cysteine (by 54%) and tyrosine (by 47%).

Keywords: gassy ozone, flaxes, biologically activated grains, quality parameters, treatment

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Authors: Ana Paula Cavalcanti Furtado, Silvio Meira

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Context: The quality of a software product can be directly influenced by the quality of its development process. Therefore, immature or ad-hoc test processes are means that are unsuited for introducing systematic test automation, and should not be used to support improving the quality of software. Objective: In order to conduct this research, the benefits and limitations of and gaps in automating software testing had to be assessed in order to identify the best practices and to propose a strategy for systematically introducing test automation into software development processes. Method: To conduct this research, an exploratory bibliographical survey was undertaken so as to underpin the search by theory and the recent literature. After defining the proposal, two case studies were conducted so as to analyze the proposal in a real-world environment. In addition, the proposal was also assessed through a focus group with specialists in the field. Results: The proposal of a Framework for Automating Software Testing (FAST), which is a theoretical framework consisting of a hierarchical structure to introduce test automation. Conclusion: The findings of this research showed that the absence of systematic processes is one of the factors that hinder the introduction of test automation. Based on the results of the case studies, FAST can be considered as a satisfactory alternative that lies within the scope of introducing and maintaining test automation in software development.

Keywords: software process improvement, software quality, software testing, test automation

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Authors: Mansur Lubabah Kwanbo

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Existing literatures have demonstrated the importance of executive duality (ED) and audit committee (AC) in the financial growth of companies. To some extent this points to corporate governance mechanism aiming at addressing makers and implementers of company policies to be centered on promoting only company objectives. However, furthering organizational objectives needs an adequate structure of control to realize that. Recent development in the various industries in Nigeria have indicated the internal control system (ICS)has not been able to adequately address most of the activities that results in ills of sustaining growth for these industries. It is from this premise the study has as one of its objective to determine the extent to which ICS significantly relates to ED and AC in listed Nigerian corporation. Data were sourced from 308 financial statements and accounts of the corporations that made the sample of the study. Logistic regression aided the test of the hypothesis formulated for the study. Findings revealed a significant relationship between the study variables. The study concludes that the internal control system (ICS) is effective despite the bifurcation of executive duality (ED) and the presence of the Audit Committee (AC) to the extent of preventing ills that encourage lack of sustainability of company’s growth. Sustaining legitimate policies that translate into huge earnings, and create value to stake holders should be pursued.

Keywords: audit committee (AC), executive duality (ED), internal control system (ICS), Nigeria

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Authors: Silvija Šiljeg, Ante Šiljeg, Branko Cavrić

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Housing is considered as a basic human need and important component of the quality of life (QoL) in urban areas worldwide. In contemporary housing studies, the concept of the quality of housing (QoH) is considered as a multi-dimensional and multi-disciplinary field. It emphasizes connection between various aspects of the QoL which could be measured by quantitative and qualitative indicators at different spatial levels (e.g. local, city, metropolitan, regional). The main goal of this paper is to examine the QoH and compare results of quantitative analysis with the clutter land use categories derived for selected local communities in Croatian Coastal City of Zadar. The qualitative housing analysis based on the four housing indicators (out of total 24 QoL indicators) has provided identification of the three Zadar’s local communities with the highest estimated QoH ranking. Furthermore, by using GIS overlay techniques, the QoH was merged with the urban environment analysis and introduction of spatial metrics based on the three categories: the element, class and environment as a whole. In terms of semantic-content analysis, the research has also generated a set of indexes suitable for evaluation of “housing state of affairs” and future decision making aiming at improvement of the QoH in selected local communities.

Keywords: housing, quality, indicators, indexes, urban environment, GIS, element, class

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Authors: Zakieh Piri, Shahla Damanabi, Peyman Rezaii Hachesoo

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Introduction: Healthcare organizations like other organizations suffer from a number of disorders such as Business Sponsor Disorder, Business Acceptance Disorder, Cultural/Political Disorder, Data Disorder, etc. As quality in healthcare care mostly depends on the quality of data, we aimed to identify data disorders and its symptoms in two teaching hospitals. Methods: Using a self-constructed questionnaire, we asked 20 questions in related to quality and usability of patient data stored in patient records. Research population consisted of 150 managers, physicians, nurses, medical record staff who were working at the time of study. We also asked their views about the symptoms and treatments for any data disorders they mentioned in the questionnaire. Using qualitative methods we analyzed the answers. Results: After classifying the answers, we found six main data disorders: incomplete data, missed data, late data, blurred data, manipulated data, illegible data. The majority of participants believed in their important roles in treatment of data disorders while others believed in health system problems. Discussion: As clinicians have important roles in producing of data, they can easily identify symptoms and disorders of patient data. Health information managers can also play important roles in early detection of data disorders by proactively monitoring and periodic check-ups of data.

Keywords: data disorders, quality, healthcare, treatment

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Authors: Qiying Zhang, Panpan Xu, Hui Qian

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Groundwater is an important water resource in the world, especially in arid and semi-arid regions. In the present study, 141 groundwater samples were collected and analyzed for various physicochemical parameters to assess the irrigation water quality using six indicators (sodium percentage (Na%), sodium adsorption ratio (SAR), magnesium hazard (MH), residual sodium carbonate (RSC), permeability index (PI), and potential salinity (PS)). The results show that the patterns for the average cation and anion concentrations were in decreasing orders of Na^＋ > Mg^2＋ > Ca^2＋ > K^＋and SO₄^2－ > HCO₃^－ > Cl^－ > NO₃^－ > CO₃^2－ > F^－, respectively. The values of Na%, MH, and PS show that most of the groundwater samples are not suitable for irrigation. The same conclusion is drawn from the USSL and Wilcox diagrams. PS values indicate that Cl^－and SO₄^2－have a great influence on irrigation water in Jiaokou Irrigation District. RSC and PI values indicate that more than half of groundwater samples are suitable for irrigation. The finding is beneficial for the policymakers for future water management schemes to achieve a sustainable development goal.

Keywords: groundwater chemistry, Guanzhong Basin, irrigation water quality evaluation, Jiaokou Irrigation District

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Authors: Lise Paule Labéjof, Raíza Sales Pereira Bizerra, Galileu Barbosa Costa, Thaísa Barros dos Santos

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Since the beginning of the microscopy, improving the image quality has always been a concern of its users. Especially for transmission electron microscopy (TEM), the problem is even more important due to the complexity of the sample preparation technique and the many variables that can affect the conservation of structures, proper operation of the equipment used and then the quality of the images obtained. Animal tissues being transparent it is necessary to apply a contrast agent in order to identify the elements of their ultrastructural morphology. Several methods of contrastation of tissues for TEM imaging have already been developed. The most used are the “in block” contrastation and “in situ” contrastation. This report presents an alternative technique of application of contrast agent in vivo, i.e. before sampling. By this new method the electromicrographies of the tissue sections have better contrast compared to that in situ and present no artefact of precipitation of contrast agent. Another advantage is that a small amount of contrast is needed to get a good result given that most of them are expensive and extremely toxic.

Keywords: image quality, microscopy research, staining technique, ultra thin section

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Authors: Hui-Ling Yang, Kuei-Ru Chou

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Background: Studies show that cognitive training can effectively delay cognitive failure. However, there are several gaps in the previous studies of cognitive training in mild cognitive impairment: 1) previous studies enrolled mostly healthy older adults, with few recruiting older adults with cognitive impairment; 2) they also had limited generalizability and lacked long-term follow-up data and measurements of the activities of daily living functional impact. Moreover, only 37% were randomized controlled trials (RCT). 3) Limited cognitive training has been specifically developed for mild cognitive impairment. Objective: This study sought to investigate the changes in cognitive function, activities of daily living and degree of depressive symptoms in older adults with mild cognitive impairment after cognitive training. Methods: This double-blind randomized controlled study has a 2-arm parallel group design. Study subjects are older adults diagnosed with mild cognitive impairment in residential care facilities. 124 subjects will be randomized by the permuted block randomization, into intervention group (Cognitive training, CT), or active control group (Passive information activities, PIA). Therapeutic adherence, sample attrition rate, medication compliance and adverse events will be monitored during the study period, and missing data analyzed using intent-to-treat analysis (ITT). Results: Training sessions of the CT group are 45 minutes/day, 3 days/week, for 12 weeks (36 sessions each). The training of active control group is the same as CT group (45min/day, 3days/week, for 12 weeks, for a total of 36 sessions). The primary outcome is cognitive function, using the Mini-Mental Status Examination (MMSE); the secondary outcome indicators are: 1) activities of daily living, using the Lawton’s Instrumental Activities of Daily Living (IADLs) and 2) degree of depressive symptoms, using the Geriatric Depression Scale-Short form (GDS-SF). Latent growth curve modeling will be used in the repeated measures statistical analysis to estimate the trajectory of improvement by examining the rate and pattern of change in cognitive functions, activities of daily living and degree of depressive symptoms for intervention efficacy over time, and the effects will be evaluated immediate post-test, 3 months, 6 months and one year after the last session. Conclusions: We constructed a rigorous CT program adhering to the Consolidated Standards of Reporting Trials (CONSORT) reporting guidelines. We expect to determine the improvement in cognitive function, activities of daily living and degree of depressive symptoms of older adults with mild cognitive impairment after using the CT.

Keywords: mild cognitive impairment, cognitive training, randomized controlled study

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Authors: Vibha Kriti

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Background: Polycystic ovary syndrome (PCOS) is a common endocrine disorder generally found in reproductive women. It is associated with significant reproductive, metabolic, cosmetic, and psychological consequences. Objective: There is a high prevalence of PCOS found among reproductive-age women, therefore, the major objective of the present study is to identify the illness perception of PCOS women and to explore the relationship between illness perception and health-related quality of life (HRQoL). Material and Method: A cross-sectional study was conducted in a university tertiary-care center, Sir Sunder Lal Hospital, Banaras Hindu University (B.H.U). Tools used for data collection were self-structured, which included socio-demographic status, illness perception questionnaire (revised version), and short-form 36 for assessing illness perception and health-related quality of life, respectively. Statistical analysis was done by SPSS version ‘24’. Results: The results of correlation analyses indicated that there is a strong relationship between strong illness perception and HRQoL. Stepwise regression indicated that illness identity, long illness duration, and severe consequences were associated with the worse outcome on emotional functioning and on social functioning. A high score on the controllability of the disease and seeking social support was significantly related to better functioning. Conclusion: Illness perception is an important factor in self-care behaviors in PCOS females and has a strong association with health-related quality of life and has a profound effect on it.

Keywords: polycystic ovary syndrome, illness perception, quality of life, young females, mental health

Procedia PDF Downloads 93

Authors: Amanda de Oliveira Ferreira Leite, Ana Luiza del Pino Ferreira, Bruna Garcez Correa, Janaíne de Souza Mello, Marla Manquevich, Mirna Wetters Portuguez

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Objective: We sought to investigate a neuropsychological intervention focused on improving cognition, psychological aspects, and quality of life of elderly people with mild cognitive impairment. Method: A controlled and randomized study, blind to the evaluator, was executed. We evaluated 78 elderly people, divided into the neuropsychological and control groups, through a semi-structured interview, Addenbrooke’s Cognitive Examination, Katz Index, Lawton and Brody Scale, Geriatric Depression Scale, Beck Anxiety Inventory, Personal Development Scale, WHOQOL-bref and WHOQOL--old. Results: After the intervention, the neuropsychological group showed improvement in the cognitive subtests and in the total score, reduction in the frequency of symptoms associated with anxiety and depression, better psychological well-being, and quality of life. The research highlights useful intervention strategies for improving the general condition of these patients and rehabilitating damaged areas. Conclusion: We concluded that there is a relationship between neuropsychological intervention and improvement in cognitive and psychological performance, as well as in the quality of life in elderly people with mild cognitive impairment.

Keywords: aging, mild cognitive impairment, neuropsychology, quality of life

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Authors: Misuk Kim, Seokho Kang, Jehyuk Lee, Hyunchang Cho, Sungzoon Cho

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In semiconductor manufacturing, virtual metrology (VM) refers to methods to predict properties of a wafer based on machine parameters and sensor data of the production equipment, without performing the (costly) physical measurement of the wafer properties (Wikipedia). Additional benefits include avoidance of human bias and identification of important factors affecting the quality of the process which allow improving the process quality in the future. It is however rare to find VM applied to other areas of manufacturing. In this work, we propose to use VM to copper clad laminate (CCL) manufacturing. CCL is a core element of a printed circuit board (PCB) which is used in smartphones, tablets, digital cameras, and laptop computers. The manufacturing of CCL consists of three processes: Treating, lay-up, and pressing. Treating, the most important process among the three, puts resin on glass cloth, heat up in a drying oven, then produces prepreg for lay-up process. In this process, three important quality factors are inspected: Treated weight (T/W), Minimum Viscosity (M/V), and Gel Time (G/T). They are manually inspected, incurring heavy cost in terms of time and money, which makes it a good candidate for VM application. We developed prediction models of the three quality factors T/W, M/V, and G/T, respectively, with process variables, raw material, and environment variables. The actual process data was obtained from a CCL manufacturer. A variety of variable selection methods and learning algorithms were employed to find the best prediction model. We obtained prediction models of M/V and G/T with a high enough accuracy. They also provided us with information on “important” predictor variables, some of which the process engineers had been already aware and the rest of which they had not. They were quite excited to find new insights that the model revealed and set out to do further analysis on them to gain process control implications. T/W did not turn out to be possible to predict with a reasonable accuracy with given factors. The very fact indicates that the factors currently monitored may not affect T/W, thus an effort has to be made to find other factors which are not currently monitored in order to understand the process better and improve the quality of it. In conclusion, VM application to CCL’s treating process was quite successful. The newly built quality prediction model allowed one to reduce the cost associated with actual metrology as well as reveal some insights on the factors affecting the important quality factors and on the level of our less than perfect understanding of the treating process.

Keywords: copper clad laminate, predictive modeling, quality control, virtual metrology

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Authors: Simbiat O. Ayilara-Akande, Soji Fakoya

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Quality and yield are always the target of farmers, including mushroom farmers. This study investigated how better Pleurotus pulmonarius can be obtained with the induction of mutagens into the process of spawn production in order to improve both the quality and the yield. Mushroom spawns were treated with ultraviolet radiation (UV) and hydroxylamine hydrochloride (HA) at different exposure times (2, 6, and 10 minutes) and different concentrations (10, 30, and 50Mm), respectively. The treated spawns were used to cultivate mushrooms on five substrates in the family of Gramineae viz: sorghum, rice, bamboo, sugarcane, and corn straws. Matured fruit bodies were harvested after a few weeks, and their parameters were taken and recorded. This study reveals a significant yield increase in mushroom grown on all the substrates when treated with ultraviolet radiation (UV) for 10 minutes and 6 minutes, respectively. Mushroom spawns treated with hydroxylamine hydrochloride showed a negative correlation in the yield with an increased in mutagen concentration. Hence, Ultraviolet light could be employed to enhance the quality and yield of mushroom production.

Keywords: mushroom, protein, mutagens, yield

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Authors: Osayande Pascal Omondiagbe, Sherlock a Licorish

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Stack Overflow is a popular community question and answer portal which is used by practitioners to solve technology-related challenges during software development. Previous studies have shown that this forum is becoming a substitute for official software programming languages documentation. While tools have looked to aid developers by presenting interfaces to explore Stack Overflow, developers often face challenges searching through many possible answers to their questions, and this extends the development time. To this end, researchers have provided ways of predicting acceptable Stack Overflow answers by using various modeling techniques. However, less interest is dedicated to examining the performance and quality of typically used modeling methods, and especially in relation to models’ and features’ complexity. Such insights could be of practical significance to the many practitioners that use Stack Overflow. This study examines the performance and quality of various modeling methods that are used for predicting acceptable answers on Stack Overflow, drawn from 2014, 2015 and 2016. Our findings reveal significant differences in models’ performance and quality given the type of features and complexity of models used. Researchers examining classifiers’ performance and quality and features’ complexity may leverage these findings in selecting suitable techniques when developing prediction models.

Keywords: feature selection, modeling and prediction, neural network, random forest, stack overflow

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Authors: A. J. Francisco, K. C. Gallosa, R. J. Gasacao, J. R. Ros, B. J. Viado

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The study focuses on the use of quality indicators (QI)s based on the standards made by the (IFCC), that could effectively identify and minimize errors occurring throughout the total testing process (TTP), in order to improve patient safety. The study was conducted through a survey questionnaire that was given to a random sample of 19 respondents (eight privately-owned and eleven government-owned hospitals), mainly CMTs, MTs, and Supervisors from UST-affiliated hospitals. The pre-analytical laboratory errors, which include misidentification errors, transcription errors, sample collection errors and sample handling and transportation errors, were considered as variables according to the IFCC WG-LEPS. Data gathered were analyzed using the Mann-Whitney U test, Percentile, Linear Regression, Percentage, and Frequency. The laboratory performance of both hospitals is High level. There is no significant difference between the laboratory performance between the two stated variables. Moreover, among the four QIs, sample handling and transportation errors contributed most to the difference between the two variables. Outcomes indicate satisfactory performance between both variables. However, in order to ensure high-quality and efficient laboratory operation, constant vigilance and improvements in pre-analytical QI are still needed. Expanding the coverage of the study, the inclusion of other phases, utilization of parametric tests are recommended.

Keywords: pre-analytical phase, quality indicators, laboratory performance, pre-analytical error

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Authors: Cristina Galván-Fernández, Elena Barberà, Jingjing Zhang

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In recent years, MOOCs have been in the spotlight for its high drop-out rates, which potentially impact on the quality of the learning experience. This study attempts to explore how learning support can be used to keep student retention, and in turn to improve the quality of learning in MOOCs. In this study, the patterns of learning support were identified from a total of 4202592 units of video sessions, clickstream data of 25600 students, and 382 threads generated in 10 forums (optional and mandatory) in five different types of MOOCs (e.g. conventional MOOCs, professional MOOCs, and informal MOOCs). The results of this study have shown a clear correlation between the types of MOOCs, the design framework of the MOOCs, and the learning support. The patterns of tutor-peer interaction are identified, and are found to be highly correlated with student retention in all five types of MOOCs. In addition, different patterns of ‘good’ students were identified, which could potentially inform the instruction design of MOOCs.

Keywords: higher education, learning support, MOOC, retention

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Authors: Anwar Hasan Abdullah Othman, Ahamed Kameel, Hasanuddeen Abdul Aziz

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In this study, an attempt has been made to investigate the relationship specifically the causal relation between fund unit prices of Islamic equity unit trust fund which measure by fund NAV and the selected macro-economic variables of Malaysian economy by using VECM causality test and Granger causality test. Monthly data has been used from Jan, 2006 to Dec, 2012 for all the variables. The findings of the study showed that industrial production index, political election and financial crisis are the only variables having unidirectional causal relationship with fund unit price. However, the global oil prices is having bidirectional causality with fund NAV. Thus, it is concluded that the equity unit trust fund industry in Malaysia is an inefficient market with respect to the industrial production index, global oil prices, political election and financial crisis. However, the market is approaching towards informational efficiency at least with respect to four macroeconomic variables, treasury bill rate, money supply, foreign exchange rate and corruption index.

Keywords: fund unit price, unit trust industry, Malaysia, macroeconomic variables, causality

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Authors: Jin Sheng

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This paper addresses a promising area of insurance sector to develop in Asia. Captive insurance, which provides risk-mitigation services for its parent company, has great potentials to develop in energy, infrastructure, agriculture, logistics, catastrophe, and alternative risk transfer (ART), and will greatly affect the framework of insurance industry. However, the Asian captive insurance market only takes a small proportion in the global market. The recent supply chain interruption case of Hanjin Shipping indicates the significance of risk management for an Asian company’s sustainability and resilience. China has substantial needs and great potentials to develop captive insurance, on account of the currency volatility, enterprises’ credit risks, and legal and operational risks of the Belt and Road initiative. Up to date, Mainland Chinese enterprises only have four offshore captives incorporated by CNOOC, Sinopec, Lenovo and CGN Power), three onshore captive insurance companies incorporated by CNPC, China Railway, and COSCO, as well as one industrial captive insurance organization - China Ship-owners Mutual Assurance Association. Its captive market grows slowly with one or two captive insurers licensed yearly after September 2011. As an international financial center, Hong Kong has comparative advantages in taxation, professionals, market access and well-established financial infrastructure to develop a functional captive insurance market. For example, Hong Kong’s income tax for an insurance company is 16.5%; while China's income tax for an insurance company is 25% plus business tax of 5%. Furthermore, restrictions on market entry and operations of China’s onshore captives make establishing offshore captives in international or regional captive insurance centers such as Singapore, Hong Kong, and other overseas jurisdictions to become attractive options. Thus, there are abundant business opportunities in this area. Using methodology of comparative studies and case analysis, this paper discusses the incorporation, regulatory issues, taxation and prospect of captive insurance market in Hong Kong, China and Singapore. Hong Kong and Singapore are both international financial centers with prominent advantages in tax concessions, technology, implementation, professional services, and well-functioning legal system. Singapore, as the domicile of 71 active captives, has been the largest captive insurance hub in Asia, as well as an established reinsurance hub. Hong Kong is an emerging captive insurance hub with 5 to 10 newly licensed captives each year, according to the Hong Kong Financial Services Development Council. It is predicted that Hong Kong will become a domicile for 50 captive insurers by 2025. This paper also compares the formation of a captive in Singapore with other jurisdictions such as Bermuda and Vermont.

Keywords: Alternative Risk Transfer (ART), captive insurance company, offshore captives, risk management, reinsurance, self-insurance fund

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Authors: Reyhaneh Saeedi

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Iran is one of the regions which are most prone for earthquakes annually having a large number of financial and mortality and financial losses. Every year around the world, a large number of people lose their home and life due to natural disasters such as earthquakes. It is necessary to provide and specify some suitable places for settling the homeless people before the occurrence of the earthquake, one of the most important factors in crisis planning and management. Some of the natural disasters can be Modeling and shown by Geospatial Information System (GIS). By using GIS, it would be possible to manage the spatial data and reach several goals by making use of the analyses existing in it. GIS has a determining role in disaster management because it can determine the best places for temporary resettling after such a disaster. In this research QuantumGIS software is used that It is an OpenSource software so that easy to access codes and It is also free. In this system, AHP method is used as decision model and to locate the best places for temporary resettling, is done based on the related organizations criteria with their weights and buffers. Also in this research are made the buffer layers of criteria and change them to the raster layers. Later on, the raster layers are multiplied on desired weights then, the results are added together. Eventually, there are suitable places for resettling of victims by desired criteria by different colors with their optimum rate in QuantumGIS platform.

Keywords: disaster management, temporary resettlement, earthquake, QuantumGIS

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Authors: Norhanizan U., S. H. Ahmad, N. A. P. Abdullah, G. B. Saleh

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Physalis minima from the family of Solanaceae is one of the promising fruits which contains the high amount of vitamin C and other antioxidants as well. However, it is a perishable fruit where the deterioration process will commence if the fruits are not stored in proper conditions. There is not much work has been carried out to study the effects of storage durations on Physalis fruit. Therefore, this study was conducted to determine the effects of 0, 3, 6, and 9 days of storage on postharvest quality of Physalis minima fruits. Total of 120g of uniform sizes of fruits (2.3 to 2.5g) were used for each replication and the experiment was repeated thrice. The fruits were divided equally into four groups with each group labeled according to the days of storage. The fruits were then stored in the cool room for nine days with temperature maintain at 12 ° C. The fruits were analyzed for weight loss, firmness, color (L*, C* and hue angle), titratable acidity (TA), soluble solids concentrations (SSC), pH and ascorbic acids. Data were analyzed using analysis of variance and means was separated using least significant difference (LSD). The storage durations affect the quality characteristics of the fruits. On the day 9, the average of fruit weight loss and fruit firmness decreased about 21 and 24% respectively. The level of ascorbic acids and titrable acidity were also decreased while the soluble solids concentration increased during storage. Thus, in order to retain the quality of the fruits, it is recommended that the Physalis fruit can be stored only up to 6 days at 12 ° C.

Keywords: fruit quality, Physalis minima, Solanaceae, storage durations

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Authors: Paolo Biancone, Silvana Secinaro, Davide Calandra

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This study explores the integration of Islamic finance principles with environmental, social, and governance (ESG) criteria, focusing on the contribution of Islamic financial instruments to achieving sustainable development goals (SDGs). Through a systematic literature review (SLR) and bibliometric analysis of 66 documents from 2019 to 2024, the research addresses critical gaps by examining the alignment between Islamic finance and ESG, identifying emerging trends, and assessing operational challenges and opportunities. Findings indicate that Islamic finance, mainly through instruments such as green sukuk and Islamic microfinance, demonstrates substantial alignment with ESG objectives, anchored in its ethical principles of risk-sharing, fairness, and avoidance of harmful investments. Nevertheless, scalability and regulatory structures pose significant challenges to broader ESG adoption within Islamic finance. This study offers theoretical and practical implications, proposing that Islamic finance provides a solid framework to address sustainability shortcomings in conventional finance. Furthermore, it highlights future research directions, emphasizing the need for empirical studies on the long-term impact of Islamic financial products on sustainability outcomes and exploring the role of fintech in ESG integration.

Keywords: Islamic finance, ESG, SDGs, bibliometric analysis, Shariah-compliant investments

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Authors: Jehad Al Dallal

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The design of the internal relationships among object-oriented class members (i.e., attributes and methods) and the external relationships among classes affects the overall quality of the object-oriented software. The degree of relatedness among class members is referred to as class cohesion and the degree to which a class is related to other classes is called class coupling. Well designed classes are expected to exhibit high cohesion and low coupling values. In this paper, using classes of three open-source Java systems, we empirically investigate the relation between class cohesion and coupling. In the empirical study, five lack-of-cohesion metrics and eight coupling metrics are considered. The empirical study results show that class cohesion and coupling internal quality attributes are inversely correlated. The strength of the correlation highly depends on the cohesion and coupling measurement approaches.

Keywords: class cohesion measure, class coupling measure, object-oriented class, software quality

Procedia PDF Downloads 236

Authors: Gail Joseph

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In the United States, to advance the quality and education requirements of PreK teachers, there are concerns regarding barriers for existing early childhood educators to access formal degrees and ongoing professional development. Barriers exist related to affordability and access. Affordability is a key factor that impacts teachers access to degree programs. The lack of financial resources makes it difficult for many qualified candidates to begin, and complete, degree programs. Even if funding was not an issue, accessibility remains a pressing issue in higher education. Some common barriers include geography, long work hours, lack of professional community, childcare, and clear articulation agreements. Greater flexibility is needed to allow all early childhood professionals to pursue college coursework that takes into consideration the many competing demands on their schedules. For these busy professionals, it is particularly important that professional development opportunities are available “on demand” and are seen as relevant to their work. Courses that are available during non-traditional hours make attendance more accessible, and professional development that is relevant to what they need to know and be able to do to be effective in their current positions increase access to and the impact of ongoing professional education. EarlyEdU at the University of Washington provides institutes of higher education and state professional development systems with free comprehensive, competency based college courses based on the latest science of how to optimize child learning and outcomes across developmental domains. The coursework embeds an intentional teaching framework which requires teachers to know what to do in the moment, see effective teaching in themselves and others, enact these practices in the classroom, reflect on what works and what does not, and improve with thoughtful practices. Reinforcing the Intentional Teaching Framework in EarlyEdU courses is the Coaching Companion, an open source, web-based video annotation learning tool that supports coaching in higher education by enabling students to view and refine their teaching practices. The tool is integrated throughout EarlyEdU courses. With the Coaching Companion, students see upload teaching interactions on video and then reflect on the degree to which they incorporate evidence-based practices. Coaching Companion eliminates the traditional separation of theory and practice in college-based teacher preparation. Together, the Intentional Teaching Framework and the Coaching Companion transform the course instructor into a job-embedded coach. The instructor watches student interactions with children on video using the Coaching Companion and looks specifically for interactions defined in course assignments, readings, and lectures. Based on these observations, the instructor offers feedback and proposes next steps. Developed on federal and philanthropic funds, all EarlyEdU courses and the Coaching Companion are available for free to 2= and 4-year colleges and universities with early childhood degrees, as well as to state early learning and education departments to increase access to high quality professional development. We studied the impact of the Coaching Companion in two courses and demonstrated a significant increase in the quality of teacher-child interactions as measured by the PreK CLASS quality teaching assessment. Implications are discussed related to policy and practice.

Keywords: education technology, distance education, early childhood education, professional development

Procedia PDF Downloads 132

Authors: Pedro Esteban

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Today’s electrical networks, including microgrids, are evolving into smart grids. The smart grid concept brings the idea that the power comes from various sources (continuous or intermittent), in various forms (AC or DC, high, medium or low voltage, etc.), and it must be integrated into the electric power system in a smart way to guarantee a continuous and reliable supply that complies with power quality and energy efficiency standards and grid code requirements. This idea brings questions for the different players like how the required power will be generated, what kind of power will be more suitable, how to store exceeding levels for short or long-term usage, and how to combine and distribute all the different generation power sources in an efficient way. To address these issues, there has been lots of development in recent years on the field of on-grid and off-grid hybrid power systems (HPS). These systems usually combine one or more modes of electricity generation together with energy storage to ensure optimal supply reliability and high level of energy security. Hybrid power systems combine power generation and energy storage technologies together with real-time energy management and innovative power quality and energy efficiency improvement functionalities. These systems help customers achieve targets for clean energy generation, they add flexibility to the electrical grid, and they optimize the installation by improving its power quality and energy efficiency.

Keywords: microgrids, hybrid power systems, energy storage, power quality improvement

Procedia PDF Downloads 143

Authors: Baskar Kotte

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Many organizations are constantly striving to implement numerous techniques for long-term sustainability, for food related organizations it is imperative to conceptualize the critical concepts which constitute food safety sustainability. This presentation provides three critical pillars to develop a sustainable organization. Financial sustainability, regulatory sustainability and excellence standards sustainability are the three components which practiced and implemented effectively with process performance metrics defined objectives and targets lead to sustainable and safe food organizations. The participants take away a well-developed concept diagram with all elements impacting sustainability. Proven disciplined path which worked to achieve desired results is presented for effective implementation. Effective implementation of this proven disciplined path positions organizations to achieve world class status with bottomline improvement. Additionally, this presentation highlights critical terms, principles and implementation difficulties related to using the proven disciplined path. This presentation is beneficial for business leaders, food safety compliance managers, food safety practitioners, financial managers, Lean & Six sigma continual improvement managers, BRC/SQF/ IFS / FSSC 22000 practitioners and food manufacturing personnel.

Keywords: food safety, sustainability, regulatory, lean, six sigma, bottom-line improvement disciplined path

Procedia PDF Downloads 278

Authors: George Bibileishvili, Manana Mamulashvili, Zaza Javashvili, Liana Ebanoidze

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Economic Approaches to Obtaining and Maintaining Quality, Sterile Drinking Water from Natural Waters Through the Use of Nanotechnological Membrane Systems

Keywords: membrane, filter, ultrafiltration, water

Procedia PDF Downloads 75

Authors: Abootaleb Shirvani, Svetlozar Rachev

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ESG stands for Environmental, Social, and Governance and is a non-financial factor that investors use to specify material risks and growth opportunities in their analysis process. ESG ratings provide a quantitative measure of socially responsible investment, and it is essential to incorporate ESG ratings when modeling the dynamics of asset returns. In this article, we propose a triple subordinated Lévy process for incorporating numeric ESG ratings into dynamic asset pricing theory to model the time series properties of the stock returns. The motivation for introducing three layers of subordinator is twofold. The first two layers of subordinator capture the skew and fat-tailed properties of the stock return distribution that cannot be explained well by the existing Lévy subordinated model. The third layer of the subordinator introduces ESG valuation and incorporates numeric ESG ratings into dynamic asset pricing theory and option pricing. We employ the triple subordinator Lévy model for developing the ESG-valued stock return model, derive the implied ESG score surfaces for Microsoft, Apple, and Amazon stock returns, and compare the shape of the ESG implied surface scores for these stocks.

Keywords: ESG scores, dynamic asset pricing theory, multiple subordinated modeling, Lévy processes, option pricing

Procedia PDF Downloads 81

Authors: John Olav Bjornestad, Bjorn Tore Johansen

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The number of people suffering from mental illnesses is increasing, and such illness is currently one of the major causes of disability and poor health. The reason for this is most likely a lack of physical activity. The purpose of this study was to discover if physical activity was an effective mode of treatment for psychiatric patients at an out-patient treatment facility. The study included an exploration of whether or not patients having physical activity included as an integral part of their treatment (to a greater degree than do patients who are physically inactive) would achieve 1) an improvement in their physical condition 2) a reduction in symptomatic pressure and 3) an increase in their health-related quality of life. The intervention period lasted a total of 12 weeks. The training group completed a minimum of 2 training sessions per week with an intensity of 60-75% of maximum heart rate. The participants’ health-related quality of life (SF-36), symptomatic pressure (SCL-90-R) and physical condition (UKK-walking test) were measured before and after intervention. Twenty participants were pre-tested, and out of this initial group, nine patients completed the intervention program and participated thereafter in post-testing. The results showed that participants on average improved their physical condition, reduced their symptomatic pressure and increased their health-related quality of life over the course of the intervention period. The training group experienced significant changes in their symptomatic pressure (the anxiety dimension) and health-related quality of life (the mental health dimension) from the pre-testing stage to the post-testing one. Furthermore, there was a significant connection between symptomatic pressure and health-related quality of life. The patients who were admitted to the psychiatric out-patient clinic were in a physical condition that was significantly poorer than that of persons of the same age in the remainder of the population. Experiences from the study and the relatively large defection from it demonstrate that there is a great need for close follow-up of psychiatric patients’ physical activity levels when physical activity and lifestyle changes are included as part of their treatment program.

Keywords: health-related quality, mental health, physical activity, physical condition

Procedia PDF Downloads 278