Search results for: orthogonal design method
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 28162

Search results for: orthogonal design method

5392 Biodegradable Polymer Film Incorporated with Polyphenols for Active Packaging

Authors: Shubham Sharma, Swarna Jaiswal, Brendan Duffy, Amit Jaiswal

Abstract:

The key features of any active packaging film are its biodegradability and antimicrobial properties. Biological macromolecules such as polyphenols (ferulic acid (FA) and tannic acids (TA)) are naturally found in plants such as grapes, berries, and tea. In this study, antimicrobial activity screening of several polyphenols was carried out by using minimal inhibitory concentration (MIC) and minimum bactericidal concentration (MBC) against two strains of gram-negative bacteria - Salmonella typhimurium, Escherichia coli, and two-gram positive strains - Staphylococcus aureus and Listeria monocytogenes. FA and TA had shown strong antibacterial activity at the low concentration against both gram-positive and gram-negative bacteria. The selected polyphenols FA and TA were incorporated at various concentrations (1%, 5%, and 10% w/w) in the poly(lactide) – poly (butylene adipate-co-terephthalate) (PLA-PBAT) composite film by using the solvent casting method. The effect of TA and FA incorporation in the packaging was characterized based on morphological, optical, color, mechanical, thermal, and antimicrobial properties. The thickness of the FA composite film was increased by 1.5 – 7.2%, while for TA composite film, it increased by 0.018 – 1.6%. FA and TA (10 wt%) composite film had shown approximately 65% - 66% increase in the UV barrier property. As the FA and TA concentration increases from 1% - 10% (w/w), the TS value increases by 1.98 and 1.80 times, respectively. The water contact angle of the film was observed to decrease significantly with the increase in the FA and TA content in the composite film. FA has shown more significant increase in antimicrobial activity than TA in the composite film against Listeria monocytogenes and E. coli. The FA and TA composite film has the potential for its application as an active food packaging.

Keywords: active packaging, biodegradable film, polyphenols, UV barrier, tensile strength

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5391 Organic Fertilizers Mitigate Microplastics Toxicity in Agricultural Soil

Authors: Ghulam Abbas Shah, Maqsood Sadiq, Ahsan Yasin

Abstract:

Massive global plastic production, combined with poor degradation and recycling, leads to significant environmental pollution from microplastics, whose effects on plants in the soil remain understudied. Besides, effective mitigation strategies and their impact on ammonia (NH₃) emissions under varying fertilizer management practices remains sketchy. Therefore, the objectives of the study were (i) to determine the impact of organic fertilizers on the toxicity of microplastics in sorghum and physicochemical characteristics of microplastics-contaminated soil and (ii) to assess the impacts of these fertilizers on NH₃ emissions from this soil. A field experiment was conducted using sorghum as a test crop. Treatments were: (i) Control (C), (ii) Microplastics (MP), (iii) Inorganic fertilizer (IF), (iv) MPIF, (v) Farmyard manure (FM), (vi) MPFM, (vii) Biochar (BC), and (viii) MPBC, arranged in a randomized complete block design (RCBD) with three replicates. Microplastics of polyvinyl chloride (PVC) were applied at a rate of 1.5 tons ha-¹, and all fertilizers were applied at the recommended dose of 90 kg N ha-¹. Soil sampling was done before sowing and after harvesting the sorghum, with samples analyzed for chemical properties and microbial biomass. Crop growth and yield attributes were measured. In a parallel pot experiment, NH₃ emissions were measured using passive flux samplers over 72 hours following the application of treatments similar to those used in the field experiment. Application of MPFM, MPBC and MPIF reduced soil mineral nitrogen by 8, 20 and 38% compared to their sole treatments, respectively. Microbial biomass carbon (MBC) was reduced by 19, 25 and 59% in MPIF, MPBC and MPFM as compared to their sole application, respectively. Similarly, the respective reduction in microbial biomass nitrogen (MBN) was 10, 27 and 66%. The toxicity of microplastics was mitigated by MPFM and MPBC, each with only a 5% reduction in grain yield of sorghum relative to their sole treatments. The differences in nitrogen uptake between BC vs. MPBC, FM vs. MPFM, and IF vs. MPIF were 8, 10, and 12 kg N ha-¹, respectively, indicating that organic fertilizers mitigate microplastic toxicity in the soil. NH₃ emission was reduced by 5, 11 and 20% after application of MPFM, MPBC and MPIF than their sole treatments, respectively. The study concludes that organic fertilizers such as FM and BC can effectively mitigate the toxicity of microplastics in soil, leading to improved crop growth and yield.

Keywords: microplastics, soil characteristics, crop n uptake, biochar, NH₃ emissions

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5390 An Overview of Paclitaxel as an Anti-Cancer Agent in Avoiding Malignant Metastatic Cancer Therapy

Authors: Nasrin Hosseinzad, Ramin Ghasemi Shayan

Abstract:

Chemotherapy is the most common procedure in the treatment of advanced cancers but is justsoberlyoperativeand toxic. Nevertheless, the efficiency of chemotherapy is restrictedowing to multiple drug resistance(MDR). Lately, plentiful preclinical experiments have revealedthatPaclitaxel-Curcumin could be an ultimateapproach to converse MDR and synergistically increase their efficiency. The connotationsamongst B-cell-lymphoma2(BCL-2) and multi-drug-resistance-associated-P-glycoprotein(MDR1) consequence of patients forecast the efficiency of paclitaxel-built chemoradiotherapy. There are evidences of the efficacy of paclitaxel in the treatment of surface-transmission of bladder-cell-carcinoma by manipulating bio-adhesive microspheres accomplishedthroughout measured release of drug at urine epithelium. In Genetically-Modified method, muco-adhesive oily constructionoftricaprylin, Tween 80, and paclitaxel group showed slighter toxicity than control in therapeutic dose. Postoperative chemotherapy-Paclitaxel might be more advantageous for survival than adjuvant chemo-radio-therapy, and coulddiminish postoperative complications in cervical cancer patients underwent a radical hysterectomy.HA-Se-PTX(Hyaluronic acid, Selenium, Paclitaxel) nanoparticles could observablyconstrain the proliferation, transmission, and invasion of metastatic cells and apoptosis. Furthermore, they exhibitedvast in vivo anti-tumor effect. Additionally, HA-Se-PTX displayedminor toxicity on mice-chef-organs. Briefly, HA-Se-PTX mightprogress into a respectednano-scale agentinrespiratory cancers. To sum up, Paclitaxel is considered a profitable anti-cancer drug in the treatment and anti-progress symptoms in malignant cancers.

Keywords: cancer, paclitaxel, chemotherapy, tumor

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5389 Stochastic Fleet Sizing and Routing in Drone Delivery

Authors: Amin Karimi, Lele Zhang, Mark Fackrell

Abstract:

Rural-to-urban population migrations are a global phenomenon, with projections indicating that by 2050, 68% of the world's population will inhabit densely populated urban centers. Concurrently, the popularity of e-commerce shopping has surged, evidenced by a 51% increase in total e-commerce sales from 2017 to 2021. Consequently, distribution and logistics systems, integral to effective supply chain management, confront escalating hurdles in efficiently delivering and distributing products within bustling urban environments. Additionally, events like environmental challenges and the COVID-19 pandemic have indicated that decision-makers are facing numerous sources of uncertainty. Therefore, to design an efficient and reliable logistics system, uncertainty must be considered. In this study, it examine fleet sizing and routing while considering uncertainty in demand rate. Fleet sizing is typically a strategic-level decision, while routing is an operational-level one. In this study, a carrier must make two types of decisions: strategic-level decisions regarding the number and types of drones to be purchased, and operational-level decisions regarding planning routes based on available fleet and realized demand. If the available fleets are insufficient to serve some customers, the carrier must outsource that delivery at a relatively high cost, calculated per order. With this hierarchy of decisions, it can model the problem using two-stage stochastic programming. The first-stage decisions involve planning the number and type of drones to be purchased, while the second-stage decisions involve planning routes. To solve this model, it employ logic-based benders decomposition, which decomposes the problem into a master problem and a set of sub-problems. The master problem becomes a mixed integer programming model to find the best fleet sizing decisions, and the sub-problems become capacitated vehicle routing problems considering battery status. Additionally, it assume a heterogeneous fleet based on load and battery capacity, and it consider that battery health deteriorates over time as it plan for multiple periods.

Keywords: drone-delivery, stochastic demand, VRP, fleet sizing

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5388 Association between Healthy Eating Index-2015 Scores and the Probability of Sarcopenia in Community-Dwelling Iranian Elderly

Authors: Zahra Esmaeily, Zahra Tajari, Shahrzad Daei, Mahshid Rezaei, Atefeh Eyvazkhani, Marjan Mansouri Dara, Ahmad Reza Dorosty Motlagh, Andriko Palmowski

Abstract:

Objective: Sarcopenia (SPA) is associated with frailty and disability in the elderly. Adherence to current dietary guidelines in addition to physical activity could play a role in the prevention of muscle wasting and weakness. The Healthy Eating Index-2015 (HEI) is a tool to assess diet quality as recommended in the U.S. Dietary Guidelines for Americans. This study aimed to investigate whether there is a relationship between HEI scores and the probability of SPA (PS) among the Tehran elderly. Method: A previously validated semi-quantitative food frequency questionnaire was used to assess HEI and the dietary intake of randomly selected elderly people living in Tehran, Iran. Handgrip strength (HGS) was measured to evaluate the PS. Statistical evaluation included descriptive analysis and standard test procedures. Result: 201 subjects were included. Those probably suffering from SPA (as determined by HGS) had significantly lower HEI scores (p = 0.02). After adjusting for confounders, HEI scores and HGS were still significantly associated (adjusted R2 = 0.56, slope β = 0.03, P = 0.09). Elderly people with a low probability of SPA consumed more monounsaturated and polyunsaturated fatty acids (P = 0.06) and ingested less added sugars and saturated fats (P = 0.01 and P = 0.02, respectively). Conclusion: In this cross-sectional study, HEI scores are associated with the probability of SPA. Adhering to current dietary guidelines might contribute to ameliorating muscle strength and mass in aging individuals.

Keywords: aging, HEI-2015, Iranian, sarcopenic

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5387 Determination of Genotypic Relationship among 12 Sugarcane (Saccharum officinarum) Varieties

Authors: Faith Eweluegim Enahoro-Ofagbe, Alika Eke Joseph

Abstract:

Information on genetic variation within a population is crucial for utilizing heterozygosity for breeding programs that aim to improve crop species. The study was conducted to ascertain the genotypic similarities among twelve sugarcane (Saccharum officinarum) varieties to group them for purposes of hybridizations for cane yield improvement. The experiment was conducted at the University of Benin, Faculty of Agriculture Teaching and Research Farm, Benin City. Twelve sugarcane varieties obtained from National Cereals Research Institute, Badeggi, Niger State, Nigeria, were planted in three replications in a randomized complete block design. Each variety was planted on a five-row plot of 5.0 m in length. Data were collected on 12 agronomic traits, including; the number of millable cane, cane girth, internode length, number of male and female flowers (fuss), days to flag leaf, days to flowering, brix%, cane yield, and others. There were significant differences, according to the findings among the twelve genotypes for the number of days to flag leaf, number of male and female flowers (fuss), and cane yield. The relationship between the twelve sugarcane varieties was expressed using hierarchical cluster analysis. The twelve genotypes were grouped into three major clusters based on hierarchical classification. Cluster I had five genotypes, cluster II had four, and cluster III had three. Cluster III was dominated by varieties characterized by higher cane yield, number of leaves, internode length, brix%, number of millable stalks, stalk/stool, cane girth, and cane length. Cluster II contained genotypes with early maturity characteristics, such as early flowering, early flag leaf development, growth rate, and the number of female and male flowers (fuss). The maximum inter-cluster distance between clusters III and I indicated higher genetic diversity between the two groups. Hybridization between the two groups could result in transgressive recombinants for agronomically important traits.

Keywords: sugarcane, Saccharum officinarum, genotype, cluster analysis, principal components analysis

Procedia PDF Downloads 72
5386 Comparative Study between Two Methods for Extracting Pomegranate Juice and Their Effect on Product Quality

Authors: Amani Aljahani

Abstract:

The purpose of the study was to identify the physical and chemical properties of pomegranate juices and to evaluate their sensory quality. The samples were collected from the local markets and included four types of pomegranate produced in the western and southern region of the kingdom. The juices were extracted by manual squeezing and by centrifugal force. The juices were analyzed periodically for their content of organic acids, total acidity, glucose and fructose, total sugars, and the anthosianine. A panel of 30 judges evaluated the juices for their color, smell, taste, consistency and general acceptance using a prepared scale for that purpose. Result showed that pomegranate juices were acidic in nature (PH between 3.56–4.27). The major organic acids were citric, tartaric, malic, and oxalic aids total organic acidity was between 596.32–763.49 ng/100 ml and increased over storage time, however; total acidity almost stable over time except for the southern produced. The major monosaccharide's in pomegranate juices were glucose and fructose. Their concentration in the juice varied by storage. On the average glucose concentration was between 6.68–7.71 g/100 ml while fructose concentration was between 6.72–7.98 g/100 ml. total sugars content was 16% on the average and dropped by storage. Anthosianine concertration increased after five hours of storage then dropped and stabilized over time regardless of method of treatment. In addition, sensory evaluation of the juices showed general acceptance of them as of color, flavor, and constercy but the preferred one was with that of the western kind extracted by squeezing.

Keywords: extracting, pomegranate, juice, quality

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5385 Exploring the Contribution of Higher Education to Sustainable Development: A Bibliometric Analysis of Research on Social Sustainability

Authors: Mestawot Beyene Tafese, Erika Kopp

Abstract:

Sustainable development, aimed at meeting current needs while safeguarding the needs of future generations, is a global imperative. Higher education stands as a pivotal force in fostering sustainable values and behaviors. However, most scholars and governments primarily focus on environmental and economic aspects. Consequently, this study examines the distribution patterns of higher education for social sustainability. The study highlights overall annual scientific production trends, leading journals and countries in scientific publication, most researched topics, and frequently used keywords. The study utilized a bibliometric method with the aid of the R Studio program. The analysis reveals Sustainability (Switzerland) as the leading journal, with 292 articles published, followed by the International Journal of Sustainability in Higher Education, which published 186 articles. Additionally, the USA is identified as the leading country, with Spain ranking second in producing research related to higher education for socially sustainable development. Among the 54 African countries, only South Africa ranks 13th, contributing fifty-nine scientific articles. Furthermore, higher education for sustainability, sustainable education, sustainable development goals, etc., emerge as the most researched topics, while the term "higher education" is prevalent in 29% and "sustainability" in 28% of the documents. Notably, according to the analysis, social sustainability is the focus of only 3% of articles. This suggests that academics researching sustainable development and higher education have overlooked social sustainability, a crucial human component of sustainable development. Consequently, the researchers concluded that social academics who are interested in studying sustainable development and higher education should give priority to social sustainability.

Keywords: higher education, bibliometric analysis, social sustainability, sustainable development

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5384 Machine Learning Approach for Stress Detection Using Wireless Physical Activity Tracker

Authors: B. Padmaja, V. V. Rama Prasad, K. V. N. Sunitha, E. Krishna Rao Patro

Abstract:

Stress is a psychological condition that reduces the quality of sleep and affects every facet of life. Constant exposure to stress is detrimental not only for mind but also body. Nevertheless, to cope with stress, one should first identify it. This paper provides an effective method for the cognitive stress level detection by using data provided from a physical activity tracker device Fitbit. This device gathers people’s daily activities of food, weight, sleep, heart rate, and physical activities. In this paper, four major stressors like physical activities, sleep patterns, working hours and change in heart rate are used to assess the stress levels of individuals. The main motive of this system is to use machine learning approach in stress detection with the help of Smartphone sensor technology. Individually, the effect of each stressor is evaluated using logistic regression and then combined model is built and assessed using variants of ordinal logistic regression models like logit, probit and complementary log-log. Then the quality of each model is evaluated using Akaike Information Criterion (AIC) and probit is assessed as the more suitable model for our dataset. This system is experimented and evaluated in a real time environment by taking data from adults working in IT and other sectors in India. The novelty of this work lies in the fact that stress detection system should be less invasive as possible for the users.

Keywords: physical activity tracker, sleep pattern, working hours, heart rate, smartphone sensor

Procedia PDF Downloads 247
5383 Modeling Pronunciations of Arab Broca’s Aphasics Using Mosstalk Words Technique

Authors: Sadeq Al Yaari, Fayza Alhammadi, Ayman Al Yaari, Montaha Al Yaari, Aayah Al Yaari, Adham Al Yaari, Sajedah Al Yaari, Saleh Al Yami

Abstract:

Background: There has been a debate in the literature over the years as to whether or not MossTalk Words program fits Arab Broca’s aphasics (BAs) due to that language differences and also the fact that the technique has not yet been used for aphasics with semantic dementia (SD aphasics). Aims: To oversimplify the above mentioned debate slightly for purposes of exposition, the purpose of the present study is to investigate the “usability” of this program as well as pictures and community as therapeutic techniques for both Arab BAs and SD aphasics. Method: The subjects of this study are two Saudi aphasics (53 and 57 years old, respectively). The former suffers from Broca’s aphasia due to a stroke, while the latter suffers from semantic dementia. Both aphasics can speak English and have used the Moss Talk Words program in addition to intensive picture-naming therapeutic sessions for two years. They were tested by one of the researchers four times (a time per six months). The families of the two subjects, in addition to their relatives and friends, played a major part in all therapeutic sessions. Conclusion: Results show that in averages across the entire therapeutic sessions, MossTalk Words program was clearly found more effective in modeling BAs’ pronunciation than that of SD aphasic. Furthermore, picture-naming intensive exercises in addition to the positive role of the community members played a major role in the progress of the two subjects’ performance.

Keywords: moss talk words, program, technique, Broca’s aphasia, semantic dementia, subjects, picture, community

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5382 Study of the Performances of an Environmental Concrete Based on Recycled Aggregates and Marble Waste Fillers Addition

Authors: Larbi Belagraa, Miloud Beddar, Abderrazak Bouzid

Abstract:

The needs of the construction sector still increasing for concrete. However, the shortage of natural resources of aggregate could be a problem for the concrete industry, in addition to the negative impact on the environment due to the demolition wastes. Recycling aggregate from construction and demolition (C&D) waste presents a major interest for users and researchers of concrete since this constituent can occupies more than 70% of concrete volume. The aim of the study here in is to assess the effect of sulfate resistant cement combined with the local mineral addition of marble waste fillers on the mechanical behavior of a recycled aggregate concrete (RAC). Physical and mechanical properties of RAC including the density, the flexural and the compressive strength were studied. The non destructive test methods (pulse-velocity, rebound hammer) were performed . The results obtained were compared to crushed aggregate concrete (CAC) using the normal compressive testing machine test method. The optimal content of 5% marble fillers showed an improvement for both used test methods (compression, flexion and NDT). Non-destructive methods (ultrasonic and rebound hammer test) can be used to assess the strength of RAC, but a correction coefficient is required to obtain a similar value to the compressive strength given by the compression tests. The study emphasizes that these waste materials can be successfully and economically utilized as additional inert filler in RAC formulation within similar performances compared to a conventional concrete.

Keywords: marble waste fillers, mechanical strength, natural aggregate, non-destructive testing (NDT), recycled aggregate concrete

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5381 Laparoscopic Management of Cysts Mimicking Hepatic Cystic Echinococcosis in Children (A Case Series)

Authors: Assia Haif, Djelloul Achouri, Zineddine Soualili

Abstract:

Introduction: Laparoscopic treatment of liver echinococcosis cyst has become popular. In parallel, the diagnostic approach of cystic liver lesions is based on the number of lesions and their distribution. The etiologies of cystic masses in children are different, and the role of imaging in their characterization and pre-therapeutic evaluation is essential. The main differential diagnoses of hepatic hydatid cysts can be discovered intraoperatively by minimally invasive surgery. Methods: The clinical data contained seven patients with hepatic cystic who underwent laparoscopic surgery in the Department of Pediatric Surgery, SETIF, Algeria, from 2015 to 2022. Results: Of reported seven patients, five are male, and the remaining two are female. Abdominal pain was the most frequent clinical signs. Biological parameters were within normal limits, Abdominal ultrasound, practiced in all cases, completed by abdominal computed tomography (CT), showed a hydatid cystic. For all patients, surgical procedures were performed under laparoscopy. Total cystectomy in four patients, fenestration or subtotal cystectomy in three patients, respectively. A histopathological feature confirmed the nature of the cysts. During the follow-up period, there was no recurrence. Conclusions: Laparoscopic liver surgery is a safe and effective approach, it is an alternative to conventional surgery and a reproducible method. Laparoscopic surgery approach should follow the same principals with those of open surgery. This surgical technique can rectify the diagnosis of hydatid cyst, the histopathological examination confirms the nature of the cystic lesion.

Keywords: children, cyst, echinococcosis, laparoscopic, liver

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5380 A TgCNN-Based Surrogate Model for Subsurface Oil-Water Phase Flow under Multi-Well Conditions

Authors: Jian Li

Abstract:

The uncertainty quantification and inversion problems of subsurface oil-water phase flow usually require extensive repeated forward calculations for new runs with changed conditions. To reduce the computational time, various forms of surrogate models have been built. Related research shows that deep learning has emerged as an effective surrogate model, while most surrogate models with deep learning are purely data-driven, which always leads to poor robustness and abnormal results. To guarantee the model more consistent with the physical laws, a coupled theory-guided convolutional neural network (TgCNN) based surrogate model is built to facilitate computation efficiency under the premise of satisfactory accuracy. The model is a convolutional neural network based on multi-well reservoir simulation. The core notion of this proposed method is to bridge two separate blocks on top of an overall network. They underlie the TgCNN model in a coupled form, which reflects the coupling nature of pressure and water saturation in the two-phase flow equation. The model is driven by not only labeled data but also scientific theories, including governing equations, stochastic parameterization, boundary, and initial conditions, well conditions, and expert knowledge. The results show that the TgCNN-based surrogate model exhibits satisfactory accuracy and efficiency in subsurface oil-water phase flow under multi-well conditions.

Keywords: coupled theory-guided convolutional neural network, multi-well conditions, surrogate model, subsurface oil-water phase

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5379 The Effect of Stent Coating on the Stent Flexibility: Comparison of Covered Stent and Bare Metal Stent

Authors: Keping Zuo, Foad Kabinejadian, Gideon Praveen Kumar Vijayakumar, Fangsen Cui, Pei Ho, Hwa Liang Leo

Abstract:

Carotid artery stenting (CAS) is the standard procedure for patients with severe carotid stenosis at high risk for carotid endarterectomy (CAE). A major drawback of CAS is the higher incidence of procedure-related stroke compared with traditional open surgical treatment for carotid stenosis - CEA, even with the use of the embolic protection devices (EPD). As the currently available bare metal stents cannot address this problem, our research group developed a novel preferential covered-stent for carotid artery aims to prevent friable fragments of atherosclerotic plaques from flowing into the cerebral circulation, and yet maintaining the flow of the external carotid artery. The preliminary animal studies have demonstrated the potential of this novel covered-stent design for the treatment of carotid atherosclerotic stenosis. The purpose of this study is to evaluate the effect of membrane coating on the stent flexibility in order to improve the clinical performance of our novel covered stents. A total of 21 stents were evaluated in this study: 15 self expanding bare nitinol stents and 6 PTFE-covered stents. 10 of the bare stents were coated with 11%, 16% and 22% Polyurethane(PU), 4%, 6.25% and 11% EE, as well as 22% PU plus 5 μm Parylene. Different laser cutting designs were performed on 4 of the PTFE covert stents. All the stents, with or without the covered membrane, were subjected to a three-point flexural test. The stents were placed on two supports that are 30 mm apart, and the actuator is applying a force in the exact middle of the two supports with a loading pin with radius 2.5 mm. The loading pin displacement change, the force and the variation in stent shape were recorded for analysis. The flexibility of the stents was evaluated by the lumen area preservation at three displacement bending levels: 5mm, 7mm, and 10mm. All the lumen areas in all stents decreased with the increase of the displacement from 0 to 10 mm. The bare stents were able to maintain 0.864 ± 0.015, 0.740 ± 0.025 and 0.597 ± 0.031of original lumen area at 5 mm, 7 mm and 10mm displacement respectively. For covered stents, the stents with EE coating membrane showed the best lumen area preservation (0.839 ± 0.005, 0.7334 ± 0.043 and 0.559 ± 0.014), whereas, the stents with PU and Parylene coating were only 0.662, 0.439 and 0.305. Bending stiffness was also calculated and compared. These results provided optimal material information and it was crucial for enhancing clinical performance of our novel covered stents.

Keywords: carotid artery, covered stent, nonlinear, hyperelastic, stress, strain

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5378 Endeavor in Management Process by Executive Dashboards: The Case of the Financial Directorship in Brazilian Navy

Authors: R. S. Quintal, J. L. Tesch Santos, M. D. Davis, E. C. de Santana, M. de F. Bandeira dos Santos

Abstract:

The objective is to identify the contributions from the introduction of the computerized system deal within the Accounting Department of Brazilian Navy Financial Directorship and its possible effects on the budgetary and financial harvest of Brazilian Navy. The relevance lies in the fact that the management process is responsible for the continuous improvement of organizational performance through higher levels of quality in their activities. Improvements in organizational processes have direct effects on crops cost, quality, reliability, flexibility and speed. The method of study of this research is the case study. The choice of case study attended, among other demands, a need for greater flexibility to study processes related to a computerized system. The sources of evidence were used literature, documentary and direct observation. Direct observation was made by monitoring the implementation of the computerized system in the Division of Management Analysis. The main findings of the study point to the fact that the computerized system may contribute significantly to the standardization of information. There was improvement of internal processes in the division of management analysis, made possible the consolidation of a standard management and performance analysis that contribute to global homogeneity in the treatment of information essential to the process of decision making. This study has limitations related to the fact the search result be subject exclusively to the case studied, and it is impossible to generalize to other organs of government.

Keywords: process management, management control, business intelligence, Brazilian Navy

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5377 Image Ranking to Assist Object Labeling for Training Detection Models

Authors: Tonislav Ivanov, Oleksii Nedashkivskyi, Denis Babeshko, Vadim Pinskiy, Matthew Putman

Abstract:

Training a machine learning model for object detection that generalizes well is known to benefit from a training dataset with diverse examples. However, training datasets usually contain many repeats of common examples of a class and lack rarely seen examples. This is due to the process commonly used during human annotation where a person would proceed sequentially through a list of images labeling a sufficiently high total number of examples. Instead, the method presented involves an active process where, after the initial labeling of several images is completed, the next subset of images for labeling is selected by an algorithm. This process of algorithmic image selection and manual labeling continues in an iterative fashion. The algorithm used for the image selection is a deep learning algorithm, based on the U-shaped architecture, which quantifies the presence of unseen data in each image in order to find images that contain the most novel examples. Moreover, the location of the unseen data in each image is highlighted, aiding the labeler in spotting these examples. Experiments performed using semiconductor wafer data show that labeling a subset of the data, curated by this algorithm, resulted in a model with a better performance than a model produced from sequentially labeling the same amount of data. Also, similar performance is achieved compared to a model trained on exhaustive labeling of the whole dataset. Overall, the proposed approach results in a dataset that has a diverse set of examples per class as well as more balanced classes, which proves beneficial when training a deep learning model.

Keywords: computer vision, deep learning, object detection, semiconductor

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5376 1D/3D Modeling of a Liquid-Liquid Two-Phase Flow in a Milli-Structured Heat Exchanger/Reactor

Authors: Antoinette Maarawi, Zoe Anxionnaz-Minvielle, Pierre Coste, Nathalie Di Miceli Raimondi, Michel Cabassud

Abstract:

Milli-structured heat exchanger/reactors have been recently widely used, especially in the chemical industry, due to their enhanced performances in heat and mass transfer compared to conventional apparatuses. In our work, the ‘DeanHex’ heat exchanger/reactor with a 2D-meandering channel is investigated both experimentally and numerically. The square cross-sectioned channel has a hydraulic diameter of 2mm. The aim of our study is to model local physico-chemical phenomena (heat and mass transfer, axial dispersion, etc.) for a liquid-liquid two-phase flow in our lab-scale meandering channel, which represents the central part of the heat exchanger/reactor design. The numerical approach of the reactor is based on a 1D model for the flow channel encapsulated in a 3D model for the surrounding solid, using COMSOL Multiphysics V5.5. The use of the 1D approach to model the milli-channel reduces significantly the calculation time compared to 3D approaches, which are generally focused on local effects. Our 1D/3D approach intends to bridge the gap between the simulation at a small scale and the simulation at the reactor scale at a reasonable CPU cost. The heat transfer process between the 1D milli-channel and its 3D surrounding is modeled. The feasibility of this 1D/3D coupling was verified by comparing simulation results to experimental ones originated from two previous works. Temperature profiles along the channel axis obtained by simulation fit the experimental profiles for both cases. The next step is to integrate the liquid-liquid mass transfer model and to validate it with our experimental results. The hydrodynamics of the liquid-liquid two-phase system is modeled using the ‘mixture model approach’. The mass transfer behavior is represented by an overall volumetric mass transfer coefficient ‘kLa’ correlation obtained from our experimental results in the millimetric size meandering channel. The present work is a first step towards the scale-up of our ‘DeanHex’ expecting future industrialization of such equipment. Therefore, a generalized scaled-up model of the reactor comprising all the transfer processes will be built in order to predict the performance of the reactor in terms of conversion rate and energy efficiency at an industrial scale.

Keywords: liquid-liquid mass transfer, milli-structured reactor, 1D/3D model, process intensification

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5375 The Experimental and Numerical Analysis of the Joining Processes for Air Conditioning Systems

Authors: M.St. Węglowski, D. Miara, S. Błacha, J. Dworak, J. Rykała, K. Kwieciński, J. Pikuła, G. Ziobro, A. Szafron, P. Zimierska-Nowak, M. Richert, P. Noga

Abstract:

In the paper the results of welding of car’s air-conditioning elements are presented. These systems based on, mainly, the environmental unfriendly refrigerants. Thus, the producers of cars will have to stop using traditional refrigerant and to change it to carbon dioxide (R744). This refrigerant is environmental friendly. However, it should be noted that the air condition system working with R744 refrigerant operates at high temperature (up to 150 °C) and high pressure (up to 130 bar). These two parameters are much higher than for other refrigerants. Thus new materials, design as well as joining technologies are strongly needed for these systems. AISI 304 and 316L steels as well as aluminium alloys 5xxx are ranked among the prospective materials. As a joining process laser welding, plasma welding, electron beam welding as well as high rotary friction welding can be applied. In the study, the metallographic examination based on light microscopy as well as SEM was applied to estimate the quality of welded joints. The analysis of welding was supported by numerical modelling based on Sysweld software. The results indicated that using laser, plasma and electron beam welding, it is possible to obtain proper quality of welds in stainless steel. Moreover, high rotary friction welding allows to guarantee the metallic continuity in the aluminium welded area. The metallographic examination revealed that the grain growth in the heat affected zone (HAZ) in laser and electron beam welded joints were not observed. It is due to low heat input and short welding time. The grain growth and subgrains can be observed at room temperature when the solidification mode is austenitic. This caused low microstructural changes during solidification. The columnar grain structure was found in the weld metal. Meanwhile, the equiaxed grains were detected in the interface. The numerical modelling of laser welding process allowed to estimate the temperature profile in the welded joint as well as predicts the dimensions of welds. The agreement between FEM analysis and experimental data was achieved.  

Keywords: car’s air–conditioning, microstructure, numerical modelling, welding

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5374 Reassembling the Splintered City: The Role of Place-Making in Promoting Planning for Diversity for a Livable Neighborhood and an Inclusive City

Authors: Samia Dahmani

Abstract:

The research investigated the process and outcomes of an ongoing project “Den Grønne Rute”: a network of recreational rooms to be implemented throughout a former vulnerable neighborhood: Trekanten in the city of Holstebro in Denmark. The aim of the project is to better integrate Trekanten in the city and which initiated reflections upon the (dis)connection and the integration in relation to urban planning and city management, as well as the extent to which the project considers diversity since Holstebro is a growing multicultural city. With this research, it was first verified if Trekanten is splintered from Holstebro city, and secondly if planning for diversity, by engaging people in the process via place-making approaches, can help redress the disconnection between the neighborhood and the rest of the city. More specifically, the paper aims at exploring the role of place-making “Den Grønne Rute” in Trekanten in promoting planning for diversity and reassembling the splintering in the city. The theoretical and conceptual framework served to analyze the relationship between the splintering urbanism concept and the community involvement’s role in an inclusive process. The field study examines the detachment between Trekanten and Holstebro and the extent to which the project can overcome the disconnection. Methodologically a mix-methods approach was adopted where two semi-structured interviews, a focus group, and an online survey were conducted. Contrary to prior assumptions, the results showed that not only is Trekanten splintered from the city, but also the city is greatly disconnected from Trekanten, and hence Holstebro is a splintered city. The surprise was that Trekanten is moreover inner-splintered. The splintering urbanism accordingly has different dimensions. Even though the project’s design seemed to incorporate diverse ages and groups of people, its process lacks an understanding of the diversity’s relevance in promoting inclusiveness. In fact, the analysis revealed socio-cultural and psychological splintering. Since place-making, as a collaborative approach in planning, is itself an expression of diversity (since it brings differences into play), reconsidering diversity within the process by engaging people at the early stages of planning was recommended. Another suggestion was not to limit the project to a destination but more as an experience to remember and a story to tell. Only by bringing people together in re-imagining the place can Trekanten reassemble with Holstebro and vice versa. The aim of the research was to add a new perspective to the splintering urbanism and planning for diversity so to advance place-making as an approach in promoting the latter and redressing the former.

Keywords: the splintering urbanism, place-making, planning for diversity, Den Grønne Rute, Trekanten, Holstebro

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5373 Smart Books as a Supporting Tool for Developing Skills of Designing and Employing Webquest 2.0

Authors: Huda Alyami

Abstract:

The present study aims to measure the effectiveness of an "Interactive eBook" in order to develop skills of designing and employing webquests for female intern teachers. The study uses descriptive analytical methodology as well as quasi-experimental methodology. The sample of the study consists of (30) female intern teachers from the Department of Special Education (in the tracks of Gifted Education and Learning Difficulties), during the first semester of the academic year 2015, at King Abdul-Aziz University in Jeddah city. The sample is divided into (15) female intern teachers for the experimental group, and (15) female intern teachers for the control group. A set of qualitative and quantitative tools have been prepared and verified for the study, embodied in: a list of the designing webquests' skills, a list of the employing webquests' skills, a webquests' knowledge achievement test, a product rating card, an observation card, and an interactive ebook. The study concludes the following results: 1. After pre-control, there are statistically significant differences, at the significance level of (α ≤ 0.05), between the mean scores of the experimental and the control groups in the post measurement of the webquests' knowledge achievement test, in favor of the experimental group. 2. There are statistically significant differences, at the significance level of (α ≤ 0.05), between the mean scores of experimental and control groups in the post measurement of the product rating card in favor of the experimental group. 3. There are statistically significant differences, at the significance level of (α ≤ 0.05), between the mean scores of experimental and control groups in the post measurement of the observation card for the experimental group. In the light of the previous findings, the study recommends the following: taking advantage of interactive ebooks when teaching all educational courses for various disciplines at the university level, creating educational participative platforms to share educational interactive ebooks for various disciplines at the local and regional levels. The study suggests conducting further qualitative studies on the effectiveness of interactive ebooks, in addition to conducting studies on the use of (Web 2.0) in webquests.

Keywords: interactive eBook, webquest, design, employing, develop skills

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5372 Localising the Alien: Language, Literature and Theory in the Indian Classroom

Authors: Asima Ranjan Parhi

Abstract:

English language teaching-learning in higher education departments in Indian and Asian contexts needs to be one of innovation and experimentation rather than rigid prescription. The communicative language teaching has been proposing the context to be of primary importance in this process. Today, English print and electronic media have flooded the market with plenty of material suitable to the classroom context. The entries are poetic, catchy and contain a deliberate method in them which could be utilized to teach not only English language but literature, literary terms and the theory of literature. The Bollywood movies, especially through their songs have been propagating a package which may be useful to teach language and even theory in the sub-continent. While investigating, one may be fascinated to see how such material in the body of media (print and electronic), movies and popular songs generate a data for our classroom in our context, thereby developing a mass language with huge pedagogical implications. Harping on the four skills of teaching and learning of a language in general and English language in particular appears stale and mechanical in a decontextualised, matter of fact classroom. So this discussion visualizes a model beyond these skills as well as the conventional theory, literature, language classroom practices in order to build up a systematic pattern stressing the factors responsible in the particular context, that of specific language, society and culture in tune with language-literature teaching. This study intends to examine certain catchy use of the language entries in mass media which could be in the direction of inviting more such investigations in the Asian context in order to develop a common platform of decolonized pedagogy.

Keywords: pedagogy, electronic media, Bollywood, decolonized, mass media

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5371 The Reception of Disclosure of Sexual Teens in Media

Authors: Rizky Kertanegara

Abstract:

Reception studies is one of the cultural studies lately evolved in the realm of communication science. This qualitative study was pioneered by Stuart Hall who initiated the dominant, negotiation, and opposition of audience reading to the text of the media. In its development, this reception studies is developed by Kim Christian Schroder become multidimensional reception studies. In this update, Schroder aware that there has been a bias between readings made by the informant with readings conducted by researchers over the informant. Therefore, he classifies the reception into two dimensions, namely the dimension of reading by informants and implications dimensions conducted by researcher. Using Schroder approach, these studies seek to describe the reception of adolescent girls, as research subjects, to the elements contained sexual openness in the music video Cinta Laura as the object of research. Researcher wanted to see how they interpret the values of Western culture based on the values of their culture as a teenager. Researchers used a descriptive qualitative research method by conducting in-depth interviews to the informants who comes from a religious school. The selection of informants was done by using purposeful sampling. Collaboration with the school, the researchers were able to select informants who could provide rich data related to the topic. The analysis showed that there is permissiveness informants in addressing sexual openness in the music video. In addition, informants from Catholic schools were more open than the informant derived from Islamic schools in accepting the values of sexual openness. This permisiveness is regarded as a form of self-actualization and gender equality.

Keywords: cultural studies, multidimensional reception model, sexual openness, youth audience

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5370 The Effectiveness of Summative Assessment in Practice Learning

Authors: Abdool Qaiyum Mohabuth, Syed Munir Ahmad

Abstract:

Assessment enables students to focus on their learning, assessment. It engages them to work hard and motivates them in devoting time to their studies. Student learning is directly influenced by the type of assessment involved in the programme. Summative Assessment aims at providing measurement of student understanding. In fact, it is argued that summative assessment is used for reporting and reviewing, besides providing an overall judgement of achievement. While summative assessment is a well defined process for learning that takes place in the classroom environment, its application within the practice environment is still being researched. This paper discusses findings from a mixed-method study for exploring the effectiveness of summative assessment in practice learning. A survey questionnaire was designed for exploring the perceptions of mentors and students about summative assessment in practice learning. The questionnaire was administered to the University of Mauritius students and mentors who supervised students for their Work-Based Learning (WBL) practice at the respective placement settings. Some students, having undertaken their WBL practice, were interviewed, for capturing their views and experiences about the application of summative assessment in practice learning. Semi-structured interviews were also conducted with three experienced mentors who have assessed students on practice learning. The findings reveal that though learning in the workplace is entirely different from learning at the University, most students had positive experiences about their summative assessments in practice learning. They felt comfortable and confident to be assessed by their mentors in their placement settings and wished that the effort and time that they devoted to their learning be recognised and valued. Mentors on their side confirmed that the summative assessment is valid and reliable, enabling them to better monitor and coach students to achieve the expected learning outcomes.

Keywords: practice learning, judgement, summative assessment, knowledge, skills, workplace

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5369 Effects of Carbon Black/Graphite Ratio for Electrical Conduction and Frictional Resistance of Nanocomposite Sol-Gel Coatings

Authors: Julien Acquadro, Sophie Noel, Frédéric Houze, Philippe Teste, Pascal Chretien, Clément Genet, Edouard Breniaux, Marie-Joël Menu, Florence Ansart, Marie Gressier

Abstract:

This paper presents the study results of the electrical and tribological properties of nanocomposite hybrid sol-gel coatings developed for industrial applications on electrical connector housings. The electrical properties of coatings are provided by conductive fillers. The coatings presented in this study are formulated with different types of conductive carbon fillers, in this case carbon black and graphite particles. The coatings are deposited on a high-phosphorous nickel substrate by a dip-coating process. The authors have investigated the effects of the carbon black/graphite ratio on the coating's electrical and tribological properties. Electrical characterizations with a 4-probe method and AFM measurements as well as tribological tests by micro-friction shed light on the role of the black carbon/graphite ratio on the final properties of the sol-gel nanocomposite coatings. This study shows that the amount of carbon black mainly drives the coatings' electrical conduction property, while graphite's lubrication properties bring interest to reduce the values of friction coefficients (at a contact pressure of 800 MPa). In the industrial field of electrical connectors, such coatings aim at replacing cadmium and chromium (VI) protection, as recommended by REACH (Registration, Evaluation and Authorization of Chemicals) and RoHS (Restriction of Hazardous Substances in electrical and electronic equipment) regulations (Annex XVII of REACH).

Keywords: carbon conductive fillers, electrical conduction, sol-gel coatings, tribology

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5368 Prevalence Pediculosis and Associated Risk Factors in Primary-School Children of Mazandaran Province, Iran, 2012-2013

Authors: Seyyed Farzad Motevalli-Haghi, Javad Rafinejad, Mahboobeh Hosseni, Jamshid Yazdani-Charati, Behzad Parsi

Abstract:

Background and purpose: Pediculosis is a worldwide public health concern. This descriptive study was performed on primary-school-aged children to determine the prevalence of pediculosis and its risk factors in Mazandaran Province, Iran, on basis of geographic information system (GIS). Materials and methods: A random sampling method was used to select 45237 school-aged children from Sari to Ramsar cities during September 2012 to June 2013. Data were collected from the selected schools by five trained nursing inspectors. A detailed questionnaire was filled for each child prior to hair examination following which examination was carried out to detect head lice as well as eggs/nits. Data were analyzed chi-square test. Finally, the GIS map was obtained in province informational chart. Results: 823 primary-school children (of 45237) were infected with lice in Mazandaran Province. The mean infection prevalence was 1.4% in cities 5.64% in rural area from Sari to Ramsar. There were significant relationships between pediculosis and some factors (P<0.05). GIS map revealed that the contamination was less in west than in east and central regions. Conclusion: Increasing awareness and training of teachers and parents, as well as improving standards of personal health can significantly reduce the prevalence of pediculosis.

Keywords: pediculosis capitis, primary school children, epidemiology, geographic information system (GIS), Mazandaran, Iran

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5367 Assessment of the Physical Activity Level and the Nutritional Status among Students in Bowen University, Iwo, Osun State, Nigeria

Authors: Fakunle Egbo, Kammalchukwu A., Akinremi T.

Abstract:

Physical activity and nutritional status influence the health status and cognition of young adults. Lack of physical activity increases the likelihood of developing obesity which leads to the risk of heart diseases and other risk factors like high blood pressure, high blood cholesterol, diabetes etc. The study employed a cross-sectional study design. The study used a multi stage sampling technique multi- stage sampling technique; Purposive, for the selection of colleges that would be used, stratified random sampling for stratifying the colleges into departments and the simple random sampling for the selection of each respondent from the departments. Structured questionnaires were used to obtain data from the respondents and pre-tested anthropometric instruments were used to get the weight and height of the respondents and statistically analyzed using SPSS version 22.0 and the TDA (Total dietary allowance) software which was used to analyze the nutrient intake of the respondents. This study showed that they comprised of 50.1% males and 40.9% females. Slightly above average 51.8% were between ages of 15-19 with mean age being 19.57 years; ages 20-24 were slightly below average at 45.7%. The male students 58.7% had vigorous physical activity, whereas majority of females 76.5% had light physical activity level. 39.1% of the male students carried out physical activity 2-3 times per week while One third of the female students (38.3%) carried out physical activity 6-7 times per week. Majority of the respondents had Inadequate Protein- 63.8%, Carbohydrate- 60.2%, and Dietary fiber- 88.8. 36% eat rice 4-6 times per week. Majority of the respondents had inadequate fruit and vegetables (Efo, Banana,) at 47.7%, 40.6% respectively. Using Body mass index, (63.2%) have normal weight. 22.9% are overweight, 6.8% are underweight, 5.4% have grade 1 obesity and 1.6% have grade II obesity. There was a statistically significant association between the physical activity of the respondents with their nutritional status (p=0.037), physical activity and sex (p=0.000), nutritional status and amount spent on food daily (p=0.007). The study concluded that the physical activity level of the respondents, most especially the females were low; One third of the students were malnourished therefore, there should be an urgent need for improving the overall health status of students by providing the students with well-equipped gyms and other sporting equipment’s that would make them participate actively and keep fit.

Keywords: physical activity, nutritional status, undergraduates, dietary pattern

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5366 Systematic Literature Review of Therapeutic Use of Autonomous Sensory Meridian Response (ASMR) and Short-Term ASMR Auditory Training Trial

Authors: Christine H. Cubelo

Abstract:

This study consists of 2-parts: a systematic review of current publications on the therapeutic use of autonomous sensory meridian response (ASMR) and a within-subjects auditory training trial using ASMR videos. The main intent is to explore ASMR as potentially therapeutically beneficial for those with atypical sensory processing. Many hearing-related disorders and mood or anxiety symptoms overlap with symptoms of sensory processing issues. For this reason, inclusion and exclusion criteria of the systematic review were generated in an effort to produce optimal search outcomes and avoid overly confined criteria that would limit yielded results. Criteria for inclusion in the review for Part 1 are (1) adult participants diagnosed with hearing loss or atypical sensory processing, (2) inclusion of measures related to ASMR as a treatment method, and (3) published between 2000 and 2022. A total of 1,088 publications were found in the preliminary search, and a total of 13 articles met the inclusion criteria. A total of 14 participants completed the trial and post-trial questionnaire. Of all responses, 64.29% agreed that the duration of auditory training sessions was reasonable. In addition, 71.43% agreed that the training improved their perception of music. Lastly, 64.29% agreed that the training improved their perception of a primary talker when there are other talkers or background noises present.

Keywords: autonomous sensory meridian response, auditory training, atypical sensory processing, hearing loss, hearing aids

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5365 Effect of Relaxation Techniques on Immunological Properties of Breast Milk

Authors: Ahmed Ali Torad

Abstract:

Background: Breast feeding maintains the maternal fetal immunological link, favours the transmission of immune-competence from the mother to her infant and is considered an important contributory factor to the neo natal immune defense system. Purpose: This study was conducted to investigate the effect of relaxation techniques on immunological properties of breast milk. Subjects and Methods: Thirty breast feeding mothers with a single, mature infant without any complications participated in the study. Subjects will be recruited from outpatient clinic of obstetric department of El Kasr El-Aini university hospital in Cairo. Mothers were randomly divided into two equal groups using coin toss method: Group (A) (relaxation training group) (experimental group): It will be composed of 15 women who received relaxation training program in addition to breast feeding and nutritional advices and Group (B) (control group): It will be composed of 15 women who received breast feeding and nutritional advices only. Results: The results showed that mean mother’s age was 28.4 ± 3.68 and 28.07 ± 4.09 for group A and B respectively, there were statistically significant differences between pre and post values regarding cortisol level, IgA level, leucocyte count and infant’s weight and height and there is only statistically significant differences between both groups regarding post values of all immunological variables (cortisol – IgA – leucocyte count). Conclusion: We could conclude that there is a statistically significant effect of relaxation techniques on immunological properties of breast milk.

Keywords: relaxation, breast, milk, immunology, lactation

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5364 Macroscopic Support Structure Design for the Tool-Free Support Removal of Laser Powder Bed Fusion-Manufactured Parts Made of AlSi10Mg

Authors: Tobias Schmithuesen, Johannes Henrich Schleifenbaum

Abstract:

The additive manufacturing process laser powder bed fusion offers many advantages over conventional manufacturing processes. For example, almost any complex part can be produced, such as topologically optimized lightweight parts, which would be inconceivable with conventional manufacturing processes. A major challenge posed by the LPBF process, however, is, in most cases, the need to use and remove support structures on critically inclined part surfaces (α < 45 ° regarding substrate plate). These are mainly used for dimensionally accurate mapping of part contours and to reduce distortion by absorbing process-related internal stresses. Furthermore, they serve to transfer the process heat to the substrate plate and are, therefore, indispensable for the LPBF process. A major challenge for the economical use of the LPBF process in industrial process chains is currently still the high manual effort involved in removing support structures. According to the state of the art (SoA), the parts are usually treated by simple hand tools (e.g., pliers, chisels) or by machining (e.g., milling, turning). New automatable approaches are the removal of support structures by means of wet chemical ablation and thermal deburring. According to the state of the art, the support structures are essentially adapted to the LPBF process and not to potential post-processing steps. The aim of this study is the determination of support structure designs that are adapted to the mentioned post-processing approaches. In the first step, the essential boundary conditions for complete removal by means of the respective approaches are identified. Afterward, a representative demonstrator part with various macroscopic support structure designs will be LPBF-manufactured and tested with regard to a complete powder and support removability. Finally, based on the results, potentially suitable support structure designs for the respective approaches will be derived. The investigations are carried out on the example of the aluminum alloy AlSi10Mg.

Keywords: additive manufacturing, laser powder bed fusion, laser beam melting, selective laser melting, post processing, tool-free, wet chemical ablation, thermal deburring, aluminum alloy, AlSi10Mg

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5363 Pre and Post IFRS Loss Avoidance in France and the United Kingdom

Authors: T. Miková

Abstract:

This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom). The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.

Keywords: accounting standards, earnings management, international financial reporting standards, loss avoidance, reporting quality

Procedia PDF Downloads 192