Search results for: negative area compressibility
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 13055

Search results for: negative area compressibility

10865 The Impact of Nonverbal Communication Between Restaurant Staff and Customers on Customer Attraction in Restaurants: A Case Study of Food Courts in Tehran City

Authors: Mahshid Asadollahi, Mohammad Akbari Asl

Abstract:

The restaurant industry is highly competitive, and restaurants are constantly looking for ways to attract new customers and retain their existing ones. Nonverbal communication is an important factor in creating a positive customer experience and can play a significant role in attracting customers to restaurants. Nonverbal communication can include body language, facial expressions, tone of voice, and physical proximity, among other things. The present study aimed to investigate the impact of nonverbal communication between restaurant employees and customers on attracting customers in food courts in Tehran. The research method was descriptive-correlational, and the statistical population of this study included all customers of food court restaurants in Tehran, which was about 30 restaurants. The research sample was selected through probability sampling, and 440 customers completed emotional response, customer satisfaction, and nonverbal communication questionnaires in person. The data obtained were analyzed using multiple regression analysis. The results showed that vocal language, employee proximity, physical appearance, and speech movements, as components of nonverbal communication of restaurant employees, had an impact on attracting customers. Additionally, positive and negative emotions of customers have a significant relationship with customer attraction in Food Court restaurants. The study shows that various nonverbal communication factors can play a significant role in attracting customers, and that positive and negative customer emotions can affect customer satisfaction. Therefore, restaurant owners and managers should pay attention to nonverbal communication and train their employees accordingly to create a positive and welcoming atmosphere for customers.

Keywords: verbal language, proximity of employees, physical appearance, speech gestures, nonverbal communication, customer emotions, customer attraction

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10864 Managing and Marketing a Modern Art Museum in a Small Town: A Case Study on Odunpazarı Modern Museum

Authors: Mehmet Sinan Erguven

Abstract:

Modern art is relatively new but a popular area in Turkish art society. Modern art museums are mainly located in big cities like Istanbul and Ankara where cultural life is more dynamic. Odunpazarı Modern Museum (OMM) will open its doors on September 2019 and be the only modern art museum located in a small town in Turkey. OMM executives declare the mission of the museum as; art must go beyond the metropolises of the world, give a new lease of life to cities that make a difference with their cultural texture, and reach a greater audience through that expansion. So OMM will not only serve as a museum but a landmark for regenerating the city brand of Eskişehir like the Guggenheim in Bilbao. OMM is located in the Odunpazarı area, the heart of Eskişehir. Named after the historical timber market it once hosted, Odunpazarı is a nominated site for the UNESCO Intangible Cultural Heritage List, and is Eskişehir’s first area of settlement. This study focuses on the complex nature of opening a modern art museum in a small town. The management and marketing dynamics of OMM are discussed in the study. Content analysis technique is used on local and national news to display the perception differences before and after the opening of OMM. In depth interviews with the executives of the museum are conducted in order to enlighten the insights of opening a modern art museum in a small town. Early findings of the content analysis point out that, the comments on the national press are mostly positive. On the other hand, different views occur on the local press. The location OMM is constructed and grandness of the museum building are criticized by some of the local newspapers. OMM’s potential as a tourist attraction is agreed by most of the media. OMM executives stated the most challenging task as reaching the different target audiences on international, national and local levels. These early findings will be improved and compared shortly before and after the opening of the museum.

Keywords: management, marketing, Odunpazarı modern museum, small town

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10863 Influence of Dynamic Loads in the Structural Integrity of Underground Rooms

Authors: M. Inmaculada Alvarez-Fernández, Celestino González-Nicieza, M. Belén Prendes-Gero, Fernando López-Gayarre

Abstract:

Among many factors affecting the stability of mining excavations, rock-bursts and tremors play a special role. These dynamic loads occur practically always and have different sources of generation. The most important of them is the commonly used mining technique, which disintegrates a certain area of the rock mass not only in the area of the planned mining, but also creates waves that significantly exceed this area affecting the structural elements. In this work it is analysed the consequences of dynamic loads over the structural elements in an underground room and pillar mine to avoid roof instabilities. With this end, dynamic loads were evaluated through in situ and laboratory tests and simulated with numerical modelling. Initially, the geotechnical characterization of all materials was carried out by mean of large-scale tests. Then, drill holes were done on the roof of the mine and were monitored to determine possible discontinuities in it. Three seismic stations and a triaxial accelerometer were employed to measure the vibrations from blasting tests, establish the dynamic behaviour of roof and pillars and develop the transmission laws. At last, computer simulations by FLAC3D software were done to check the effect of vibrations on the stability of the roofs. The study shows that in-situ tests have a greater reliability than laboratory samples because of eliminating the effect of heterogeneities, that the pillars work decreasing the amplitude of the vibration around them, and that the tensile strength of a beam and depending on its span is overcome with waves in phase and delayed. The obtained transmission law allows designing a blasting which guarantees safety and prevents the risk of future failures.

Keywords: dynamic modelling, long term instability risks, room and pillar, seismic collapse

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10862 Redefining Urban Sports Facilities Through Vertical Growth: An Analytical Study And Possible Solutions For Gulshan, Dhaka

Authors: Rakibul Islam Sagor, Sadia Ibnat Raisa

Abstract:

Many nations across the globe, including Dhaka, are facing challenges in meeting the needs for a satisfactory quality of life due to the combination of a growing population and limited land resources. As a result, maximum spaces in modern cities are engulfed by concrete infrastructure, and there are hardly any open spaces in the urban neighborhoods. Although vertical movement has predominantly been employed for residential and commercial applications, the notion of vertical recreational and sports facilities remains unsettled. The primary objective of this study is to explore the feasibility of implementing vertical adaptations in urban recreational spaces, drawing upon the principles of high-rise theory. This article presents an analysis of the open spaces in Gulshan, Dhaka, focusing on the evaluation of the demand for open recreational and sports facilities that adequately cater to the existing population of the region. Initially, the study tried to identify and examine all potential open spaces within the designated area. Following that, an acceptable place is selected utilizing space syntax analysis, which takes into account the most conveniently accessible space for social interactions in the neighborhood. In addition, socioeconomic conditions of the area have been studied in order to determine the feasibility of the area. Finally, the study presented viable options for vertical urban sports facilities in the context of Dhaka, Bangladesh. Additionally, it seeks to develop strategies for maximizing the use of vertical expansions, thereby promoting a healthier and more active lifestyle among the city's residents. This approach aims to effectively handle the issue of limited land availability and enhance the efficiency of recreational areas around the globe.

Keywords: vertical sports, urban open spaces, social interaction, recreational activities

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10861 Positioning of Lesbian and Gay Workers within the Corporate Sector in Sri Lanka: The Case of Residents in the Colombo District

Authors: Pramoda Karunarathna, Hemamalie Gunatilaka

Abstract:

This study is based on experiences of Sri Lankan lesbian and gay workers’ career in the corporate sector, which include both manufacturing and service sectors. The study has started with the intention of shedding light on a grey area to observe the negative effects on lesbian and gay workers and their experiences while they are employed in the Sri Lankan corporate sector. In order to understand the experiences of lesbian and gay workers while they are at work within the corporate sector, the study seeks to address four questions. First research question is about the challenges faced by lesbian and gay workers while they are at work, and the second research question looks at their career patterns. Third research question seeks to address the behavior at work, and the fourth research question looks at the influence of class, religion, and cultural aspects on the career of lesbian and gay workers. Methodologically, the research was based on semi-structured interviews with nine participants (five gay men and four lesbian women) having work experience in the corporate sector and residing in Colombo, the capital city of Sri Lanka. The research found that the participants have gone through the process of developing sexual identity; gay men possess more feminine characteristics, while lesbian women possess more masculine characteristics. Further, their identity gets revealed in different ways, such as through the curriculum vitae, at the interviews, through the attire and behavior, and with the use of social media. The study also found that lesbian and gay workers experience discrimination due to violation of hierarchical power difference by other employees and marginalization, verbal and nonverbal abuse by other men at work are common experiences. Another finding is that lesbian and gay workers adopt strategies for survival at work, and they prefer the NGO sector to the corporate sector. In contrast, even within the corporate sector, advertising is preferred by lesbian and gay workers. Some of the Sri Lankan corporate sector organizations, especially multinational organizations, have initiated diversity training, and it might lead to making these organisations lesbian and gay-friendly workplaces in the future. It is also found that nearly 44 percent of the participants do not have a religion, and it is due to the rejection of deviant behaviours by most of the religions. In conclusion, lesbian and gay workers experience discrimination at work in the Sri Lankan corporate sector with an exception to the companies relating to advertising and non-governmental organisations is the sector that these workers prefer the most.

Keywords: lesbian workers, gay workers, Sri Lankan corporate sector, discrimination

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10860 Study on the Electrochemical Performance of Graphene Effect on Cadmium Oxide in Lithium Battery

Authors: Atef Y. Shenouda, Anton A. Momchilov

Abstract:

Graphene and CdO with different stoichiometric ratios of Cd(CH₃COO)₂ and graphene samples were prepared by hydrothermal reaction. The crystalline phases of pure CdO and 3CdO:1graphene were identified by X-ray diffraction (XRD). The particle morphology was studied with SEM. Furthermore, impedance measurements were applied. Galvanostatic measurements for the cells were carried out using potential limits between 0.01 and 3 V vs. Li/Li⁺. The current cycling intensity was 10⁻⁴ A. The specific discharge capacity of 3CdO-1G cell was about 450 Ah.Kg⁻¹ up to more than 100 cycles.

Keywords: CdO, graphene, negative electrode, lithium battery

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10859 A Comparative Analysis of Residential Quality of Public and Private Estates in Lagos

Authors: S. Akinde, Jubril Olatunbosun

Abstract:

In recent years, most of the urban centers in Nigeria are fast experiencing housing problems such as unaffordable housing and environmental challenges, all of which determine the nature of housing quality. The population continues to increase and the demand for quality housing increases probably at the same rate. Several kinds of houses serve various purposes; the objectives of the low cost housing schemes as the name suggests is to make houses quality to both the middle and lower classes of people in Lagos. A casual look into the study area of Iba Low Cost Housing Estate and the Unity Low Cost Housing Estate, Ojo and Alimosho respectively in Lagos State have shown a huge demands for houses. The study area boasts of a large population all engaged in various commercial activities with income at various levels. It would be fair to say that these people are mainly of the middle class and lower class. This means the low cost housing scheme truly serves these purposes. A Low Cost Housing Scheme of Iba which is publicly owned and Low Cost Housing Scheme of Unity Estate (UE) is privately owned.  

Keywords: housing, residential quality, low cost housing scheme, public, private estates

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10858 Thread Lift: Classification, Technique, and How to Approach to the Patient

Authors: Panprapa Yongtrakul, Punyaphat Sirithanabadeekul, Pakjira Siriphan

Abstract:

Background: The thread lift technique has become popular because it is less invasive, requires a shorter operation, less downtime, and results in fewer postoperative complications. The advantage of the technique is that the thread can be inserted under the skin without the need for long incisions. Currently, there are a lot of thread lift techniques with respect to the specific types of thread used on specific areas, such as the mid-face, lower face, or neck area. Objective: To review the thread lift technique for specific areas according to type of thread, patient selection, and how to match the most appropriate to the patient. Materials and Methods: A literature review technique was conducted by searching PubMed and MEDLINE, then compiled and summarized. Result: We have divided our protocols into two sections: Protocols for short suture, and protocols for long suture techniques. We also created 3D pictures for each technique to enhance understanding and application in a clinical setting. Conclusion: There are advantages and disadvantages to short suture and long suture techniques. The best outcome for each patient depends on appropriate patient selection and determining the most suitable technique for the defect and area of patient concern.

Keywords: thread lift, thread lift method, thread lift technique, thread lift procedure, threading

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10857 A Study of Industrial Symbiosis and Implementation of Indigenous Circular Economy Technique on an Indian Industrial Area

Authors: A. Gokulram

Abstract:

Industrial waste is often categorized as commercial and non-commercial waste by market value. In many Indian industries and other industrialized countries, the commercial value waste is capitalized and non-commercial waste is dumped to landfill. A lack of adequate research on industrial waste leads to the failure of effective resource management and the non-commercial waste are being considered as commercially non-viable residues. The term Industrial symbiosis refers to the direct inter-firm reuse or exchange of material and energy resource. The resource efficiency of commercial waste is mainly followed by an informal symbiosis in our research area. Some Industrial residues are reused within the facility where they are generated, others are reused directly nearby industrial facilities and some are recycled via the formal and informal market. The act of using industrial waste as a resource for another product faces challenges in India. This research study has observed a major negligence of trust and communication among several bodies to implement effective circular economy in India. This study applies interviewing process across researchers, government bodies, industrialist and designers to understand the challenges of circular economy in India. The study area encompasses an industrial estate in Ahmedabad in the state of Gujarat which comprises of 1200 industries. The research study primarily focuses on making industrial waste as commercial ready resource and implementing Indigenous sustainable practice in modern context to improve resource efficiency. This study attempted to initiate waste exchange platform among several industrialist and used varied methodologies from mail questionnaire to telephone survey. This study makes key suggestions to policy change and sustainable finance to improve circular economy in India.

Keywords: effective resource management, environmental policy, indigenous technique, industrial symbiosis, sustainable finance

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10856 Strategies for Urban-Architectural Design for the Sustainable Recovery of the Huayla Stuary in Puerto Bolivar, Machala-Ecuador

Authors: Soledad Coronel Poma, Lorena Alvarado Rodriguez

Abstract:

The purpose of this project is to design public space through urban-architectural strategies that help to the sustainable recovery of the Huayla estuary and the revival of tourism in this area. This design considers other sustainable and architectural ideas used in similar cases, along with national and international regulations for saving shorelines in danger. To understand the situation of this location, Puerto Bolivar is the main port of the Province of El Oro and of the south of the country, where 90,000 national and foreign tourists pass through all year round. For that reason, a physical-urban, social, and environmental analysis of the area was carried out through surveys and conversations with the community. This analysis showed that around 70% of people feel unsatisfied and concerned about the estuary and its surroundings. Crime, absence of green areas, bad conservation of shorelines, lack of tourists, poor commercial infrastructure, and the spread of informal commerce are the main issues to be solved. As an intervention project whose main goal is that residents and tourists have contact with native nature and enjoy doing local activities, three main strategies: mobility, ecology, and urban –architectural are proposed to recover the estuary and its surroundings. First of all, the design of this public space is based on turning the estuary location into a linear promenade that could be seen as a tourist corridor, which would help to reduce pollution, increase green spaces and improve tourism. Another strategy aims to improve the economy of the community through some local activities like fishing and sailing and the commerce of fresh seafood, both raw products and in restaurants. Furthermore, in support of the environmental approach, some houses are rebuilt as sustainable houses using local materials and rearranged into blocks closer to the commercial area. Finally, the planning incorporates the use of many plants such as palms, sameness trees, and mangroves around the area to encourage people to get in touch with nature. The results of designing this space showed an increase in the green area per inhabitant index. It went from 1.69 m²/room to 10.48 m²/room, with 12 096 m² of green corridors and the incorporation of 5000 m² of mangroves at the shoreline. Additionally, living zones also increased with the creation of green areas taking advantage of the existing nature and implementing restaurants and recreational spaces. Moreover, the relocation of houses and buildings helped to free estuary's shoreline, so people are now in more comfortable places closer to their workplaces. Finally, dock spaces are increased, reaching the capacity of the boats and canoes, helping to organize the area in the estuary. To sum up, this project searches the improvement of the estuary environment with its shoreline and surroundings that include the vegetation, infrastructure and people with their local activities, achieving a better quality of life, attraction of tourism, reduction of pollution and finally getting a full recovered estuary as a natural ecosystem.

Keywords: recover, public space, stuary, sustainable

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10855 Reducing Flood Risk through Value Capture and Risk Communication: A Case Study in Cocody-Abidjan

Authors: Dedjo Yao Simon, Takahiro Saito, Norikazu Inuzuka, Ikuo Sugiyama

Abstract:

Abidjan city (Republic of Ivory Coast) is an emerging megacity and an urban coastal area where the number of floods reported is on a rapid increase due to climate change and unplanned urbanization. However, comprehensive disaster mitigation plans, policies, and financial resources are still lacking as the population ignores the extent and location of the flood zones; making them unprepared to mitigate the damages. Considering the existing condition, this paper aims to discuss an approach for flood risk reduction in Cocody Commune through value capture strategy and flood risk communication. Using geospatial techniques and hydrological simulation, we start our study by delineating flood zones and depths under several return periods in the study area. Then, through a questionnaire a field survey is conducted in order to validate the flood maps, to estimate the flood risk and to collect some sample of the opinion of residents on how the flood risk information disclosure could affect the values of property located inside and outside the flood zones. The results indicate that the study area is highly vulnerable to 5-year floods and more, which can cause serious harm to human lives and to properties as demonstrated by the extent of the 5-year flood of 2014. Also, it is revealed there is a high probability that the values of property located within flood zones could decline, and the values of surrounding property in the safe area could increase when risk information disclosure commences. However in order to raise public awareness of flood disaster and to prevent future housing promotion in high-risk prospective areas, flood risk information should be disseminated through the establishment of an early warning system. In order to reduce the effect of risk information disclosure and to protect the values of property within the high-risk zone, we propose that property tax increments in flood free zones should be captured and be utilized for infrastructure development and to maintain the early warning system that will benefit people living in flood prone areas. Through this case study, it is shown that combination of value capture strategy and risk communication could be an effective tool to educate citizen and to invest in flood risk reduction in emerging countries.

Keywords: Cocody-Abidjan, flood, geospatial techniques, risk communication, value capture

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10854 Monitoring Public Attitudes Towards Tourism Valorisation of the Dinara Nature Park’s Dry Grasslands

Authors: Sven Ratković

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The survey of public attitudes and knowledge was conducted as part of the Dinara back to LIFE project during June and July 2020. The aim of the research was to collect public opinions and knowledge on the topics of the biodiversity of Dinara, perception of tourist potential, sustainable development, and acceptance of the project. The research was conducted using the survey method in the cities of Sinj, Knin, Vrlika, and Trilj, and the municipalities of Hrvace, Otok, Kijevo, and Civljane, where a total of 404 people were surveyed. The respondents perceive the cultural and recreational potential of Dinara and recognize it as a potential for agriculture and tourism. According to respondents, the biological diversity of Dinara is most affected by fires and human activity. When it comes to nature protection, the majority of respondents don’t trust local self-government units and relevant ministries. The obtained results indicate the need for informing and educating the community, and they serve to adjust the project activities and better guide the touristic development of the project area. The examination will be repeated in the last project year (2023).

Keywords: protected area tourism, Dinara Nature Park, dry grasslands, touristic infrastructure

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10853 Isolation and Characterization of an Ethanol Resistant Bacterium from Sap of Saccharum officinarum for Efficient Fermentation

Authors: Rukshika S Hewawasam, Sisira K. Weliwegamage, Sanath Rajapakse, Subramanium Sotheeswaran

Abstract:

Bio fuel is one of the emerging industries around the world due to arise of crisis in petroleum fuel. Fermentation is a cost effective and eco-friendly process in production of bio-fuel. So inventions in microbes, substrates, technologies in fermentation cause new modifications in fermentation. One major problem in microbial ethanol fermentation is the low resistance of conventional microorganisms to the high ethanol concentrations, which ultimately lead to decrease in the efficiency of the process. In the present investigation, an ethanol resistant bacterium was isolated from sap of Saccharum officinarum (sugar cane). The optimal cultural conditions such as pH, temperature, incubation period, and microbiological characteristics, morphological characteristics, biochemical characteristics, ethanol tolerance, sugar tolerance, growth curve assay were investigated. Isolated microorganism was tolerated to 18% (V/V) of ethanol concentration in the medium and 40% (V/V) glucose concentration in the medium. Biochemical characteristics have revealed as Gram negative, non-motile, negative for Indole test ,Methyl Red test, Voges- Proskauer`s test, Citrate Utilization test, and Urease test. Positive results for Oxidase test was shown by isolated bacterium. Sucrose, Glucose, Fructose, Maltose, Dextrose, Arabinose, Raffinose, Lactose, and Sachcharose can be utilized by this particular bacterium. It is a significant feature in effective fermentation. The fermentation process was carried out in glucose medium under optimum conditions; pH 4, temperature 30˚C, and incubated for 72 hours. Maximum ethanol production was recorded as 12.0±0.6% (V/V). Methanol was not detected in the final product of the fermentation process. This bacterium is especially useful in bio-fuel production due to high ethanol tolerance of this microorganism; it can be used to enhance the fermentation process over conventional microorganisms. Investigations are currently conducted on establishing the identity of the bacterium

Keywords: bacterium, bio-fuel, ethanol tolerance, fermentation

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10852 A Five–Year Review Study of Epidemiology of Ocular and Adnexal Injuries Requiring Surgical Intervention in a Middle Eastern Area: Al Ain, UAE

Authors: Tahra AlMahmoud, Sameeha Mohamed Al Hadhrami, Mohamed Elhanan, Hanan Naser Alshamsi, Fikri Abu-Zidan

Abstract:

Background: To the best of the author(s)’ knowledge there are no epidemiological studies for traumatic eye injuries in UAE, neither data on groups at risk or mechanisms for ocular trauma. Purpose: To report the epidemiology of eye injuries that required hospital admission and surgery at a referral center at the eastern part of Abu Dhabi. Method: Retrospective charts review of all patients who had suffered an eye injury that required surgical intervention between 2012 and 2017 at Al Ain Hospital. Demographic data, place of occurrence, the cause of injury, visual acuity (VA) before and after treatment, number of admission days and follow up were extracted. Data were tabulated and presented as number (%), mean (SD), or median (range) as appropriate. Wilcoxon signed rank test was used for VA outcome. Results: One hundred forty-one patients were identified, 96 eyes with open-globe and 48 other types of injuries. The mean age of the patients was 26±15.5 years, and 89% were male. Majority of injuries occurred at the workplace (50.4%) followed by home (31.2%). Trauma with a sharp object (24.1%), blunt object (16.3%), nail (11.3%), and hammer on metal (7.8%) were the most common etiologies of injury. Corneas injuries (48.2%) was the most frequent cause for visual acuity limitation followed by lens/cataract (23.4%). Among the traumatized eyes, 30 eyes (21.3%) retained intraocular foreign body, Mean admission days was 3.16± 2.81days (1-16) and a number of follow up visit was 3.17± 4.11times (0-26). Conclusion: Ocular trauma requiring surgical intervention is an area of concern in particular for occupations involving work with metals. This work may give insight into the value and necessity of implementing preventive measures.

Keywords: epidemiology, Middle Eastern area, occupational injury, ocular traumas

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10851 Peat Resources, Paleo-Environmental Interpretation as well as Their Utilization, Hakaluki Haor, Moulvibazar and Sylhet District, Bangladesh

Authors: Mohammed Masum, Mohammad Omer Faruk Khan, Md. Nazwanul Haque, Anwar Sadat Md. Sayem, Md. Azhar Hossain

Abstract:

The study area is the Hakaluki Haor which is the second largest wet land of Bangladesh. It spans over the districts of Moulvibazar and Sylhet in southeast Bangladesh. The study was focused in the exploration of peat reserve, reconstruction of the paleo-environment as well as the utilization of the peat resources. Peat is found randomly from 0.5 m to 7 m below the surface and 1 m to 11 m thickness at over 40 beels as well as small plain lands of 90 km2 area of Hakaluki Haor. The total reserve of peat is 282 million ton in wet condition and 112 million ton in dry condition. The peat deposits of Hakaluki Haor area is the largest peat reserves of the Bangladesh. Peat bearing Hakaluki Haor is a low-lying wet land which geological term is synclinal depression. It may be a syncline between two anticlines which was filled with sediments as well as various plant materials derived from the hilly region (anticline) on both sides (west and east) of the Haor. The transportation may be triggered by large natural disasters or any tectonic reason. On the other hand vegetation occurred in this depression as aquatic plants which might have been destroyed by large natural disasters or any tectonic reason. As environment dictates the characteristics and the source of sediments, various aspects of the sediment are indicators of the environment. Peat has mainly industrial importance as a fuel for power production, traditionally used for cooking, domestic heating and in brick fields, also used as insulator in many industries, agricultural purposes, retaining moisture in soil, raw material in horticulture and colour industries etc. Power plants of about 100 MW capacities may be established in this region based on peat of Hakaluki Haor which may be continued more than one hundred years.

Keywords: peat, pale environment, Hakaluki Haor, beel, syncline, anticline

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10850 Utility of CK7, CK20 and CDX-2 as a Potential Panel in Differentiating Primary Ovarian Surface Epithelial Tumors from Metastatic Adenocarcinoma to the Ovary

Authors: Ghada Esheba, Ghadeer Aldoobi, Salwa Almalk, Abrar Alshareef, Eman Al-khairi, Eman Yaseen

Abstract:

Background: In Saudi Arabia, ovarian cancer ranked seventh among female population and is the most common female genital tract malignancy after endometrial cancer. A slight increase in the incidence of ovarian cancer was observed from 2001–2008. Makkah, Riyadh, and the eastern region of Saudi Arabia had the highest incidence rate ratio for the number of ovarian cancer cases (1). Differentiating metastatic adenocarcinomas from primary ovarian carcinomas, especially those of endometrioid and mucinous type is clinically significant and a challenge for clinicians and pathologists, yet the distinction has important therapeutic and prognostic implications. Aim: To clarify the most important histopathological criteria to differentiate between primary ovarian surface epithelial tumors especially mucinous and endometrioid subtypes, and metastatic adenocarcinoma and to evaluate the value of a panel of antibodies consisting of CK7, CK20, and CDX-2 in the distinction between primary ovarian surface epithelial tumors and metastatic adenocarcinoma. Material and methods: This study was carried out on 26 cases of primary ovarian surface epithelial neoplasms and 14 cases of metastatic ovarian adenocarcinoma. All cases were studied immunohistochemically using CK7, CK20, and CDX-2. Results: All cases of primary ovarian adenocarcinoma were positive for CK7. 25% and 58% of mucinous borderline mucinous tumor and mucinous carcinoma respectively were positive for CK20. Only 42% of mucinous carcinoma were positive for CDX-2. All cases of endometrioid carcinomas were negative for both CK20 and CDX-2. All cases of metastatic adenocarcinoma from the colon were negative for CK7 and positive for CK20 and CDX-2. Conclusions: CK7 is an important positive marker for primary ovarian tumors, while CK20 and CDX-2 are useful markers for colorectal carcinoma metastatic to the ovary. Caution should be taken as primary ovarian mucinous tumors may stain positive for CK20, CDX-2, or both, however, they usually exhibit a focal pattern of reactivity.

Keywords: adenoma, endometrioid, malignancy, ovarian

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10849 Strategic Shear Wall Arrangement in Buildings under Seismic Loads

Authors: Akram Khelaifia, Salah Guettala, Nesreddine Djafar Henni, Rachid Chebili

Abstract:

Reinforced concrete shear walls are pivotal in protecting buildings from seismic forces by providing strength and stiffness. This study highlights the importance of strategically placing shear walls and optimizing the shear wall-to-floor area ratio in building design. Nonlinear analyses were conducted on an eight-story building situated in a high seismic zone, exploring various scenarios of shear wall positioning and ratios to floor area. Employing the performance-based seismic design (PBSD) approach, the study aims to meet acceptance criteria such as inter-story drift ratio and damage levels. The results indicate that concentrating shear walls in the middle of the structure during the design phase yields superior performance compared to peripheral distributions. Utilizing shear walls that fully infill the frame and adopting compound shapes (e.g., Box, U, and L) enhances reliability in terms of inter-story drift. Conversely, the absence of complete shear walls within the frame leads to decreased stiffness and degradation of shorter beams. Increasing the shear wall-to-floor area ratio in building design enhances structural rigidity and reliability regarding inter-story drift, facilitating the attainment of desired performance levels. The study suggests that a shear wall ratio of 1.0% is necessary to meet validation criteria for inter-story drift and structural damage, as exceeding this percentage leads to excessive performance levels, proving uneconomical as structural elements operate near the elastic range.

Keywords: nonlinear analyses, pushover analysis, shear wall, plastic hinge, performance level

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10848 A Decadal Flood Assessment Using Time-Series Satellite Data in Cambodia

Authors: Nguyen-Thanh Son

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Flood is among the most frequent and costliest natural hazards. The flood disasters especially affect the poor people in rural areas, who are heavily dependent on agriculture and have lower incomes. Cambodia is identified as one of the most climate-vulnerable countries in the world, ranked 13th out of 181 countries most affected by the impacts of climate change. Flood monitoring is thus a strategic priority at national and regional levels because policymakers need reliable spatial and temporal information on flood-prone areas to form successful monitoring programs to reduce possible impacts on the country’s economy and people’s likelihood. This study aims to develop methods for flood mapping and assessment from MODIS data in Cambodia. We processed the data for the period from 2000 to 2017, following three main steps: (1) data pre-processing to construct smooth time-series vegetation and water surface indices, (2) delineation of flood-prone areas, and (3) accuracy assessment. The results of flood mapping were verified with the ground reference data, indicating the overall accuracy of 88.7% and a Kappa coefficient of 0.77, respectively. These results were reaffirmed by close agreement between the flood-mapping area and ground reference data, with the correlation coefficient of determination (R²) of 0.94. The seasonally flooded areas observed for 2010, 2015, and 2016 were remarkably smaller than other years, mainly attributed to the El Niño weather phenomenon exacerbated by impacts of climate change. Eventually, although several sources potentially lowered the mapping accuracy of flood-prone areas, including image cloud contamination, mixed-pixel issues, and low-resolution bias between the mapping results and ground reference data, our methods indicated the satisfactory results for delineating spatiotemporal evolutions of floods. The results in the form of quantitative information on spatiotemporal flood distributions could be beneficial to policymakers in evaluating their management strategies for mitigating the negative effects of floods on agriculture and people’s likelihood in the country.

Keywords: MODIS, flood, mapping, Cambodia

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10847 Catalytic Pyrolysis of Sewage Sludge for Upgrading Bio-Oil Quality Using Sludge-Based Activated Char as an Alternative to HZSM5

Authors: Ali Zaker, Zhi Chen

Abstract:

Due to the concerns about the depletion of fossil fuel sources and the deteriorating environment, the attempt to investigate the production of renewable energy will play a crucial role as a potential to alleviate the dependency on mineral fuels. In this respect, biofuels are measured as a vital nominee for national energy security and energy sustainability. Sewage sludge (SS), as an alternative source of renewable energy with a complex composition, is a major waste generated during wastewater treatment. Stricter legislation is continuously refining the requirements for the level of removal of various pollutants in treated water, causing continuous growth of sludge production, which has become a global challenge. In general, there are two main procedures for dealing with SS: incineration and landfill. However, there are a variety of limitations in these options (e.g., production of greenhouse gases and restrictive environmental regulations) in regard to negative social and economic impacts. Pyrolysis is a feasible and cost-effective technology that can simultaneously tackle boundaries concerning the current disposal routes while retrieving bioenergy. Pyrolysis of SS has drawn vigorous interest in research due to the ability of high mass yield of pyrolytic liquid production. Nonetheless, the presence of high molecular weight hydrocarbons and oxygenated- and nitrogenated compounds poses a considerable challenge. In this context, catalytic pyrolysis is another attainable route in order to upgrade the bio-oil quality. Among different catalysts (i.e., zeolites) studied for sewage sludge pyrolysis, activated chars are eco-friendly and low-cost alternatives. The beneficial features comprise comparatively large surface area, long-term stability, and enriched surface functional groups. In light of these premises, this research attempts to investigate the catalytic pyrolysis of sewage sludge with a high-performance sludge-based activated char in contrast to HZSM5 from a theoretical and experimental point of view.

Keywords: catalytic pyrolysis, sewage sludge, char, HZSM5, bio-oil.

Procedia PDF Downloads 36
10846 Applications of Greenhouse Data in Guatemala in the Analysis of Sustainability Indicators

Authors: Maria A. Castillo H., Andres R. Leandro, Jose F. Bienvenido B.

Abstract:

In 2015, Guatemala officially adopted the Sustainable Development Goals (SDG) according to the 2030 Agenda agreed by the United Nations Organization. In 2016, these objectives and goals were reviewed, and the National Priorities were established within the K'atún 2032 National Development Plan. In 2019 and 2021, progress was evaluated with 120 defined indicators, and the need to improve quality and availability of statistical data necessary for the analysis of sustainability indicators was detected, so the values to be reached in 2024 and 2032 were adjusted. The need for greater agricultural technology is one of the priorities established within SDG 2 "Zero Hunger". Within this area, protected agricultural production provides greater productivity throughout the year, reduces the use of chemical products to control pests and diseases, reduces the negative impact of climate and improves product quality. During the crisis caused by Covid-19, there was an increase in exports of fruits and vegetables produced in greenhouses from Guatemala. However, this information has not been considered in the 2021 revision of the Plan. The objective of this study is to evaluate the information available on Greenhouse Agricultural Production and its integration into the Sustainability Indicators for Guatemala. This study was carried out in four phases: 1. Analysis of the Goals established for SDG 2 and the indicators included in the K'atún Plan. 2. Analysis of Environmental, Social and Economic Indicator Models. 3. Definition of territorial levels in 2 geographic scales: Departments and Municipalities. 4. Diagnosis of the available data on technological agricultural production with emphasis on Greenhouses at the 2 geographical scales. A summary of the results is presented for each phase and finally some recommendations for future research are added. The main contribution of this work is to improve the available data that allow the incorporation of some agricultural technology indicators in the established goals, to evaluate their impact on Food Security and Nutrition, Employment and Investment, Poverty, the use of Water and Natural Resources, and to provide a methodology applicable to other production models and other geographical areas.

Keywords: greenhouses, protected agriculture, sustainable indicators, Guatemala, sustainability, SDG

Procedia PDF Downloads 79
10845 The Application of Image Analyzer to Study the Effects of Pericarp in the Imbibition Process of Melia dubia Seeds

Authors: Satya Srii, V., Nethra, N.

Abstract:

An image analyzer system is described to study the process of imbibition in Melia dubia seeds. The experimental system consisted of control C (seeds with intact pericarp) with two treatments, namely T1 (seeds with pericarp punctured) and T2 (naked seeds without pericarp). The measurement software in the image analyzer can determine the area and perimeter as descriptors of changes in seed size during swelling resulting from imbibition. Using the area and perimeter parameter, the imbibition process in C, T1, and T2 was described by a series of curves similar to the triphasic pattern of water uptake, with the extent and rate depending upon the treatment. Naked seeds without pericarp (T2) took lesser time to reach phase III during imbition followed by seeds with pericarp punctured (T1) while the seeds with intact pericarp (C) were the slowest to attain phase III. This shows the effect of pericarp in acting as a potential inhibitor to imbibition inducing a large delay in germination. The sensitivity and feasibility of the method to investigate individual seeds within a population imply that the image analyzer has high potential in seed biology studies.

Keywords: germination, imbibition, image analyzer, Melia dubia, pericarp

Procedia PDF Downloads 135
10844 Analysis of Ozone Episodes in the Forest and Vegetation Areas with Using HYSPLIT Model: A Case Study of the North-West Side of Biga Peninsula, Turkey

Authors: Deniz Sari, Selahattin İncecik, Nesimi Ozkurt

Abstract:

Surface ozone, which named as one of the most critical pollutants in the 21th century, threats to human health, forest and vegetation. Specifically, in rural areas surface ozone cause significant influences on agricultural productions and trees. In this study, in order to understand to the surface ozone levels in rural areas we focus on the north-western side of Biga Peninsula which covers by the mountainous and forested area. Ozone concentrations were measured for the first time with passive sampling at 10 sites and two online monitoring stations in this rural area from 2013 and 2015. Using with the daytime hourly O3 measurements during light hours (08:00–20:00) exceeding the threshold of 40 ppb over the 3 months (May, June and July) for agricultural crops, and over the six months (April to September) for forest trees AOT40 (Accumulated hourly O3 concentrations Over a Threshold of 40 ppb) cumulative index was calculated. AOT40 is defined by EU Directive 2008/50/EC to evaluate whether ozone pollution is a risk for vegetation, and is calculated by using hourly ozone concentrations from monitoring systems. In the present study, we performed the trajectory analysis by The Hybrid Single-Particle Lagrangian Integrated Trajectory (HYSPLIT) model to follow the long-range transport sources contributing to the high ozone levels in the region. The ozone episodes observed between 2013 and 2015 were analysed using the HYSPLIT model developed by the NOAA-ARL. In addition, the cluster analysis is used to identify homogeneous groups of air mass transport patterns can be conducted through air trajectory clustering by grouping similar trajectories in terms of air mass movement. Backward trajectories produced for 3 years by HYSPLIT model were assigned to different clusters according to their moving speed and direction using a k-means clustering algorithm. According to cluster analysis results, northerly flows to study area cause to high ozone levels in the region. The results present that the ozone values in the study area are above the critical levels for forest and vegetation based on EU Directive 2008/50/EC.

Keywords: AOT40, Biga Peninsula, HYSPLIT, surface ozone

Procedia PDF Downloads 249
10843 Awareness of 'Psychosocial Restraint': A Proper Caring Attitude and Truly Listening to People with Dementia in the Hong Kong’S Residential Care Homes

Authors: Kenny Chi Man Chui

Abstract:

Background: In Chinese culture, the traditional equivalent term for English dementia is chi dai zheng, which, whether translated as ‘insanity’ or ‘idiocy’ carries a sharply negative connotation. In fact, even though the traditional name for dementia has evolved, from chi dai zheng to shi zhi zheng, nao tui hua zheng or ren zhi zhang ai zheng, educating the population about more respectful terms for the condition and promoting a positive understanding about people with dementia in society have proven to be time-intensive endeavors. By extension, the use of such terms promotes the perception that people with dementia undergo a ‘total loss of self’ or experience a ‘living death’ or ‘social death’. Both in Asia and elsewhere, the appropriate nomenclature for dementia remains controversial, and different medical and healthcare professionals in Hong Kong have taken various stances on how to refer to the condition there. Indeed, how this negative perception affects the interaction between people with dementia and the surrounding others? Methodology: Qualitative research with the concept of postmodernism, interpretivism, and Foucauldian theory was adopted as frameworks in applying participatory observations, in-depth interviews, and other qualitative methods. First, ten people with dementia—one man and nine women—living in two residential care homes in Hong Kong were interviewed, as were ten members of the care staff, all of whom were women. Next, to coach the staff in understanding the feelings and self-perceptions of people with dementia, two reflective training sessions were provided. Afterward, to assess the impact of the training sessions on the staff, two focus groups were held. Findings: The findings revealed that residents with dementia did not perceive themselves as being ‘demented’ and were confused by not getting responses from the others. From the understanding of care staff, they perceived the residents as being ‘demented’, desolate troublemakers. They described people with dementia as ‘naughty children’ who should be controlled and be punished while treated them as ‘psychiatric patients’ who could be ignored and be mute. “Psychosocial restraint” happened regarding the discrepancy of perception between people with dementia and the care staff. People with dementia did not think that their confusion of memory was related to dementia or, frankly speaking, they did not know what dementia was. When others treated them as ‘demented patients, the residents with mild to moderate dementia fiercely rejected that designation and reported a host of negative feelings, hence the fluctuations of mood and emotion noted by the care staff. Conclusion: As the findings revealed, the people with dementia were also discontent with the care arrangements in the care homes, felt abandoned by others and worried about bothering others. Their shifting emotional states and moods were treated as the Behavioral and Psychological symptoms of Dementia (BPSD), which nothing can do reported by the care staff in the residential care homes. People with dementia become social withdrawal or isolated in daily living, which should be alert and be changed by the social work professionals about the occurrence of “psychosocial restraint” in dementia care.

Keywords: psychosocial restraint, qualitative research, social work with dementitude, voice of people with dementia

Procedia PDF Downloads 170
10842 Investigation of Subsurface Structures within Bosso Local Government for Groundwater Exploration Using Magnetic and Resistivity Data

Authors: Adetona Abbassa, Aliyu Shakirat B.

Abstract:

The study area is part of Bosso local Government, enclosed within Longitude 6.25’ to 6.31’ and Latitude 9.35’ to 9.45’, an area of 16x8 km², within the basement region of central Nigeria. The region is a host to Nigerian Airforce base 12 (NAF 12quick response) and its staff quarters, the headquarters of Bosso local government, the Independent National Electoral Commission’s two offices, four government secondary schools, six primary schools and Minna international airport. The area suffers an acute shortage of water from November when rains stop to June when rains commence within North Central Nigeria. A way of addressing this problem is a reconnaissance method to delineate possible fractures and fault lines that exists within the region by sampling the Aeromagnetic data and using an appropriate analytical algorithm to delineate these fractures. This is followed by an appropriate ground truthing method that will confirm if the fracture is connected to underground water movement. The first vertical derivative for structural analysis, reveals a set of lineaments labeled AA’, BB’, CC’, DD’, EE’ and FF’ all trending in the Northeast – Southwest directions. AA’ is just below latitude 9.45’ above Maikunkele village, cutting off the upper part of the field, it runs through Kangwo, Nini, Lawo and other communities. BB’ is at Latitude 9.43’ it truncated at about 2Km before Maikunkele and Kuyi. CC’ is around 9.40’ sitting below Maikunkele runs down through Nanaum. DD’ is from Latitude 9.38’; interestingly no community within this region where the fault passes through. A result from the three sites where Vertical Electrical Sounding was carried out reveals three layers comprised of topsoil, intermediate Clay formation and weathered/fractured or fresh basement. The depth to basement map was also produced, depth to the basement from the ground surface with VES A₂, B5, D₂ and E₁ to be relatively deeper with depth values range between 25 to 35 m while the shallower region of the area has a depth range value between 10 to 20 m. Hence, VES A₂, A₅, B₄, B₅, C₂, C₄, D₄, D₅, E₁, E₃, and F₄ are high conductivity zone that are prolific for groundwater potential. The depth range of the aquifer potential zones is between 22.7 m to 50.4 m. The result from site C is quite unique though the 3 layers were detected in the majority of the VES points, the maximum depth to the basement in 90% of the VES points is below 8 km, only three VES points shows considerably viability, which are C₆, E₂ and F₂ with depths of 35.2 m and 38 m respectively but lack of connectivity will be a big challenge of chargeability.

Keywords: lithology, aeromagnetic, aquifer, geoelectric, iso-resistivity, basement, vertical electrical sounding(VES)

Procedia PDF Downloads 132
10841 Assessment of Agricultural Land Use Land Cover, Land Surface Temperature and Population Changes Using Remote Sensing and GIS: Southwest Part of Marmara Sea, Turkey

Authors: Melis Inalpulat, Levent Genc

Abstract:

Land Use Land Cover (LULC) changes due to human activities and natural causes have become a major environmental concern. Assessment of temporal remote sensing data provides information about LULC impacts on environment. Land Surface Temperature (LST) is one of the important components for modeling environmental changes in climatological, hydrological, and agricultural studies. In this study, LULC changes (September 7, 1984 and July 8, 2014) especially in agricultural lands together with population changes (1985-2014) and LST status were investigated using remotely sensed and census data in South Marmara Watershed, Turkey. LULC changes were determined using Landsat TM and Landsat OLI data acquired in 1984 and 2014 summers. Six-band TM and OLI images were classified using supervised classification method to prepare LULC map including five classes including Forest (F), Grazing Land (G), Agricultural Land (A), Water Surface (W), and Residential Area-Bare Soil (R-B) classes. The LST image was also derived from thermal bands of the same dates. LULC classification results showed that forest areas, agricultural lands, water surfaces and residential area-bare soils were increased as 65751 ha, 20163 ha, 1924 ha and 20462 ha respectively. In comparison, a dramatic decrement occurred in grazing land (107985 ha) within three decades. The population increased % 29 between years 1984-2014 in whole study area. Along with the natural causes, migration also caused this increase since the study area has an important employment potential. LULC was transformed among the classes due to the expansion in residential, commercial and industrial areas as well as political decisions. In the study, results showed that agricultural lands around the settlement areas transformed to residential areas in 30 years. The LST images showed that mean temperatures were ranged between 26-32 °C in 1984 and 27-33 °C in 2014. Minimum temperature of agricultural lands was increased 3 °C and reached to 23 °C. In contrast, maximum temperature of A class decreased to 41 °C from 44 °C. Considering temperatures of the 2014 R-B class and 1984 status of same areas, it was seen that mean, min and max temperatures increased by 2 °C. As a result, the dynamism of population, LULC and LST resulted in increasing mean and maximum surface temperatures, living spaces/industrial areas and agricultural lands.

Keywords: census data, landsat, land surface temperature (LST), land use land cover (LULC)

Procedia PDF Downloads 387
10840 First Survey of Seasonal Abundance and Daily Activity of Stomoxys calcitrans: In Zaouiet Sousse, the Sahel Area of Tunisia

Authors: Amira Kalifa, Faïek Errouissi

Abstract:

The seasonal changes and the daily activity of Stomoxys calcitrans (Diptera: Muscidae) were examined, using Vavoua traps, in a dairy cattle farm in Zaouiet Sousse, the Sahel area of Tunisia during May 2014 to October 2014. Over this period, a total of 4366 hematophagous diptera were captured and Stomoxys calcitrans was the most commonly trapped species (96.52%). Analysis of the seasonal activity, showed that S.calcitrans is bivoltine, with two peaks: a significant peak is recorded in May-June, during the dry season, and a second peak at the end of October, which is quite weak. This seasonal pattern would depend on climatic factors, particularly the temperature of the manure and that of the air. The activity pattern of Stomoxys calcitrans was diurnal with seasonal variations. The daily rhythm shows a peak between 11:00 am to 15:00 pm in May and between 11:00 am to 17:00 pm in June. These vector flies are important pests of livestock in Tunisia, where they are known as a mechanical vector of several pathogens and have a considerable economic and health impact on livestock. A better knowledge of their ecology is a prerequisite for more efficient control measures.

Keywords: cattle farm, daily rhythm, Stomoxys calcitrans, seasonal activity

Procedia PDF Downloads 267
10839 Artificial Neural Network-Based Short-Term Load Forecasting for Mymensingh Area of Bangladesh

Authors: S. M. Anowarul Haque, Md. Asiful Islam

Abstract:

Electrical load forecasting is considered to be one of the most indispensable parts of a modern-day electrical power system. To ensure a reliable and efficient supply of electric energy, special emphasis should have been put on the predictive feature of electricity supply. Artificial Neural Network-based approaches have emerged to be a significant area of interest for electric load forecasting research. This paper proposed an Artificial Neural Network model based on the particle swarm optimization algorithm for improved electric load forecasting for Mymensingh, Bangladesh. The forecasting model is developed and simulated on the MATLAB environment with a large number of training datasets. The model is trained based on eight input parameters including historical load and weather data. The predicted load data are then compared with an available dataset for validation. The proposed neural network model is proved to be more reliable in terms of day-wise load forecasting for Mymensingh, Bangladesh.

Keywords: load forecasting, artificial neural network, particle swarm optimization

Procedia PDF Downloads 167
10838 Virus Diseases of Edible Seed Squash (Cucurbita pepo L.) in Aksaray Province

Authors: Serkan Yesil

Abstract:

Cucurbits (the Cucurbitaceae family) include 119 genera and 825 species distributed primarily in tropical and subtropical regions of the world. The major cultivated cucurbit species such as melon (Cucumis melo L.), cucumber (Cucumis sativus L.), squash (Cucurbita pepo L.), and watermelon (Citrullus lanatus (Thunb) Matsum.&Nakai) are important vegetable crops worldwide. Squash is grown for fresh consuming, as well as its seeds are used as a snack in Turkey like some Mediterranean countries and Germany, Hungary, Austria and China. Virus diseases are one of the most destructive diseases on squash which is grown for seeds in Aksaray province. In this study, it was aimed to determine the virus infections in major squash growing areas in Aksaray province. Totally 153 plant samples with common virus symptoms like mosaic, curling, blistering, mottling, distortion, shoestring, stunting and vine decline were collected from squash plants during 2014. In this study, DAS-ELISA method is used for identifying the virus infections on the plant samples. According to the results of the DAS-ELISA 84.96 % of plant samples were infected with Zucchini yellow mosaic Potyvirus (ZYMV), Watermelon mosaic Potyvirus-2 (WMV-2), Cucumber mosaic Cucumovirus (CMV), Papaya ringspot Potyvirus-watermelon strain (PRSV-W) and Squash mosaic Comovirus (SqMV). ZYMV was predominant in the research area with the ratio of 66.01 %. WMV-2 was the second important virus disease in the survey area, it was detected on the samples at the ratio of 57.51 %. Also, mixed infections of those virus infections were detected commonly in squash. Especially, ZYMV+WMV-2 mixed infections were common. Cucumber green mottle mosaic Tobamovirus (CGMMV) was not present in the research area.

Keywords: Aksaray, DAS-ELISA, edible seed squash, WMV-2, ZYMV

Procedia PDF Downloads 224
10837 Modeling the Relation between Discretionary Accrual Earnings Management, International Financial Reporting Standards and Corporate Governance

Authors: Ikechukwu Ndu

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This study examines the econometric modeling of the relation between discretionary accrual earnings management, International Financial Reporting Standards (IFRS), and certain corporate governance factors with regard to listed Nigerian non-financial firms. Although discretionary accrual earnings management is a well-known and global problem that has an adverse impact on users of the financial statements, its relationship with IFRS and corporate governance is neither adequately researched nor properly systematically investigated in Nigeria. The dearth of research in the relation between discretionary accrual earnings management, IFRS and corporate governance in Nigeria has made it difficult for academics, practitioners, government setting bodies, regulators and international bodies to achieve a clearer understanding of how discretionary accrual earnings management relates to IFRS and certain corporate governance characteristics. This is the first study to the author’s best knowledge to date that makes interesting research contributions that significantly add to the literature of discretionary accrual earnings management and its relation with corporate governance and IFRS pertaining to the Nigerian context. A comprehensive review is undertaken of the literature of discretionary total accrual earnings management, IFRS, and certain corporate governance characteristics as well as the data, models, methodologies, and different estimators used in the study. Secondary financial statement, IFRS, and corporate governance data are sourced from Bloomberg database and published financial statements of Nigerian non-financial firms for the period 2004 to 2016. The methodology uses both the total and working capital accrual basis. This study has a number of interesting preliminary findings. First, there is a negative relationship between the level of discretionary accrual earnings management and the adoption of IFRS. However, this relationship does not appear to be statistically significant. Second, there is a significant negative relationship between the size of the board of directors and discretionary accrual earnings management. Third, CEO Separation of roles does not constrain earnings management, indicating the need to preserve relationships, personal connections, and maintain bonded friendships between the CEO, Chairman, and executive directors. Fourth, there is a significant negative relationship between discretionary accrual earnings management and the use of a Big Four firm as an auditor. Fifth, including shareholders in the audit committee, leads to a reduction in discretionary accrual earnings management. Sixth, the debt and return on assets (ROA) variables are significant and positively related to discretionary accrual earnings management. Finally, the company size variable indicated by the log of assets is surprisingly not found to be statistically significant and indicates that all Nigerian companies irrespective of size engage in discretionary accrual management. In conclusion, this study provides key insights that enable a better understanding of the relationship between discretionary accrual earnings management, IFRS, and corporate governance in the Nigerian context. It is expected that the results of this study will be of interest to academics, practitioners, regulators, governments, international bodies and other parties involved in policy setting and economic development in areas of financial reporting, securities regulation, accounting harmonization, and corporate governance.

Keywords: discretionary accrual earnings management, earnings manipulation, IFRS, corporate governance

Procedia PDF Downloads 133
10836 The Restoration of the Old District in the Urbanization: The Case Study of Samsen Riverside Community, Dusit District, Bangkok

Authors: Tikhanporn Punluekdej, Saowapa Phaithayawat

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The objectives of this research are: 1) to discover the mechanism in the restoration process of the old district, and 2) to study the people participation in the community with related units. This research utilizes qualitative research method together with the tools used in the study of historical and anthropological disciplines. The research revealed that the restoration process of the old district started with the needs of the local people in the community. These people are considered as a young generation in the community. The leading group of the community played a vital role in the restoration process by igniting the whole idea and followed by the help from those who have lived in the area of more than fifty years. The restoration process is the genuine desire of the local people without the intervention of the local politics. The core group would coordinate with the related units in which there were, for instance, the academic institutions in order to find out the most dominant historical features of the community including its settlement. The Crown Property Bureau, as the sole-owner of the land, joined the restoration in the physical development dimension. The restoration was possible due to the cooperation between local people and related units, under the designated plans, budget, and social activities.

Keywords: restoration, urban area, old district, people participation

Procedia PDF Downloads 407