Search results for: proximity impact
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 10834

Search results for: proximity impact

10624 Perception of Healthcare Workers Regarding the Psychological Impact of COVID-19 on Their Children

Authors: Saima Batool, Saima Rafique

Abstract:

Background and Objective: Pandemics like COVID-19 adversely affect children’s behavior and psychological development by disrupting routine life activities. Children of healthcare workers are exposed additionally due to the fear of parental exposure to the virus. The objective of this study was to assess the perception of frontline healthcare workers (HCWs) regarding the psychological impact of the COVID-19 pandemic on their children. We also sought to identify the difference in the psychological impact on children of male and female healthcare workers. Methods: A survey questionnaire was developed comprising 10 questions about the perception of HCWs regarding the psychological impact of COVID-19 on their children. It was distributed both online and face-to-face among 150 healthcare professionals working in training and non-training posts in 4 public and 5 nongovernment hospitals in Pakistan. The mean and standard deviation were calculated for each survey item using Statistical Package for the Social Sciences 26.0. Results: The response rate was 71.3%, and the majority (64.2%) of the healthcare professionals were ≥30 years of age. Ninety-two HCWs (85.98%) either agreed or strongly agreed that parental separation from their kids for long hours during the pandemic had a negative psychological impact on their children. There was a significant difference in the perceived psychological impact of COVID-19 on the children of male and female HCWs, with a mean survey score of 2.29 ± 1.82 and 1.69 ± 0.79, respectively (t = 2.29, p-value = 0.024). Conclusion: Children of healthcare workers experience more stress and anxiety because of long duty hours and working in high-risk settings. Continuous psychological support and counseling services may be adopted formally to prevent unforeseen adverse events or any long-term negative impact on their physical and mental health.

Keywords: healthcare workers, pandemic, COVID-19, anxiety, psychological

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10623 The Impact of Plants on Relaxation of Patients in Hospitals, Case Study: District 6th, Tehran

Authors: Hashem Hashemnejad, Abbas Yazdanfar, Mahzad Mohandes Tarighi, Denial Sadighi

Abstract:

One of the factors that can have a positive influence on the mental health is the presence of trees and flowers. Research shows that even a glance at nature can evoke positive feelings in the person and reduce his tension and stress. According to the historical, cultural, religious, and individual background in each geographical district, the relaxing or spiritual impact of certain kinds of flowers can be evaluated. In this paper, using a questionnaire, the amount of relaxing impact of prevalent trees and flowers of the district on the patients was examined. The results showed that cedar and pomegranate trees and jasmine and rose in flowers, respectively, relax the patients.

Keywords: plants, patients, mental health, relaxing

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10622 Value Creation of Public Financial Management Reforms through Their Long-Term Impacts

Authors: Christoph Schuler, Oriana Ponta

Abstract:

Public Financial Management (PFM) reforms are promoted by various international organizations such as the International Monetary Fund (IMF) or the World Bank, local development banks and the donor country community to strengthen governance and accountability in developing countries across the world. Reform efforts undertaken are often systematically measured against international best practice by the application of standardized analytical instruments such as the Public Expenditure and Financial Accountability Framework (PEFA) or the Poverty Reduction Action Plan (PARP). While those instruments analyze direct achievements of PFM reforms, the long-term benefits of such reforms for society remain untapped. This gives rise to the question why the concept of impact evaluation with its experimental or quasi-experimental settings in the form of randomized control trials has rarely been applied in the context of PFM reforms. To close this gap, this study provides examples where the concept of impact evaluation can be applied to PFM reforms and thereby shifting the focus from outcome towards a long-term impact. As it is a new approach, this study does not attempt to conduct a fully flagged impact evaluation of a certain PFM reform. However, it will outline, as a form of pre-test the applicability of the impact evaluation methodology in this context, for example, by more closely analyzing the commonly used indicators (for example within PEFA or PARP). This would mean to scrutinize these indicators as to how they were designed and how they are related to the long-term impact, they should be producing. The analysis of PFM reform indicators and their relation to long-term impacts should provide practitioners and scholars alike with new insights on how to strengthen the accountability of public service delivery through successful and sustainable PFM reforms.

Keywords: accountability, impact evaluation, PFM reforms, public financial management

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10621 Effect of Financial and Institutional Ecosystems on Startup Mergers and Acquisitions

Authors: Saurabh Ahluwalia, Sul Kassicieh

Abstract:

The conventional wisdom has maintained that being in proximity to entrepreneurial ecosystems helps startups to raise financing, develop and grow. In this paper, we examine the effect of a major component of an entrepreneurial ecosystem- financial or venture capital clusters on the exit of a startup through mergers and acquisitions (M&A). We find that the presence of a venture capitalist in a venture capital (VC) cluster is a major success factor for M&A exits. The location of startups in the top VC clusters did not turn out to be significant for success. Our results are robust to different specifications of the model that use different time periods, types of success, the reputation of VC, industry and the quality of the startup company. Our results provide evidence for VCs, startups and policymakers who want to better understand the components of entrepreneurial ecosystems and their relation to the M&A exits of startups.

Keywords: financial institution, mergers and acquisitions, startup financing, venture capital

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10620 The Impact of Developing Tourism on the Spatial Pattern in Jordan

Authors: Khries Sawsan

Abstract:

the phenomenon of urbanization is considered as one of the most important tourism resources that differ from one country to another and from one region to another in the same country. Our concern in tourism accommodation is explained by the fact that their location is directly related to the movement to tourist sites .Besides, these constructions comport security considered as the most important motivation for tourists in their choice of any destination. Hotels are the most representative expression of tourism. This is due to their physical prominence in the landscape and being the sole urban component totally unique to tourism. This study sheds light on the impact of tourism development on the spatial pattern in Jordan. It describes the linkages between existing tourism development policies and the spatial development patterns that have occurred as a result throughout Jordan, particularly looking at the impact that tourism has had on the physical environment of major tourism destinations. It puts an illustrative plan of the impact of the augmentation of tourism accommodations in Jordan in the past 40 years ago. The findings of this study help us to understand better the operation of Jordan’ dynamic changes in the location An intensive analysis is then applied on a representative case study in three regions: Amman, Petra and Aqaba. The study proceeds from an historical perspective to, show the evolution of the current development patterns an increase of tourism’s impact on spatial, in the presence of factors as political and economic stability, is expected.

Keywords: spatial patterns, urbanisation, spatial transformations, tourism planning, Jordan

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10619 The Effect of Size, Thickness, and Type of the Bonding Interlayer on Bullet Proof Glass as per EN 1063

Authors: Rabinder Singh Bharj, Sandeep Kumar

Abstract:

This investigation presents preparation of sample and analysis of results of ballistic impact test as per EN 1063 on the size, thickness, number, position, and type of the bonding interlayer Polyvinyl Butyral, Poly Carbonate and Poly Urethane on bullet proof glass. It was observed that impact energy absorbed by bullet proof glass increases with the increase of the total thickness from 33mm to 42mm to 51mm for all the three samples respectively. Absorption impact energy is greater for samples with more number of bonding interlayers than with the number of glass layers for uniform increase in total sample thickness. There is no effect on the absorption impact energy with the change in position of the bonding interlayer.

Keywords: absorbed energy, bullet proof glass, laminated glass, safety glass

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10618 Greening the Academic Library: Analysis of the Effectiveness of Sustainable Online Services Towards Reducing the Environmental Impact of Academic Libraries

Authors: George Clifford Yamson

Abstract:

As institutions across the world become more focused on sustainability, academic libraries are considering ways to reduce their environmental impact. One strategy is the use of sustainable online services, which can reduce the need for physical materials and transportation. This study aims to analyze the effectiveness of sustainable online services in reducing the environmental impact of academic libraries. Using a mixed-methods approach, the survey will be used to solicit information from library staff and users to gather data on their attitudes towards sustainable online services and their usage patterns. A comparative analysis will be conducted on the costs of traditional library services versus sustainable online services. The findings of this study will contribute to the growing body of literature on green academic libraries and provide insights into the potential of sustainable online services to reduce the environmental impact of academic libraries.

Keywords: sustainability, environmental sustainability, academic libraries, green printing, green copying, online services

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10617 Applying Artificial Neural Networks to Predict Speed Skater Impact Concussion Risk

Authors: Yilin Liao, Hewen Li, Paula McConvey

Abstract:

Speed skaters often face a risk of concussion when they fall on the ice floor and impact crash mats during practices and competitive races. Several variables, including those related to the skater, the crash mat, and the impact position (body side/head/feet impact), are believed to influence the severity of the skater's concussion. While computer simulation modeling can be employed to analyze these accidents, the simulation process is time-consuming and does not provide rapid information for coaches and teams to assess the skater's injury risk in competitive events. This research paper promotes the exploration of the feasibility of using AI techniques for evaluating skater’s potential concussion severity, and to develop a fast concussion prediction tool using artificial neural networks to reduce the risk of treatment delays for injured skaters. The primary data is collected through virtual tests and physical experiments designed to simulate skater-mat impact. It is then analyzed to identify patterns and correlations; finally, it is used to train and fine-tune the artificial neural networks for accurate prediction. The development of the prediction tool by employing machine learning strategies contributes to the application of AI methods in sports science and has theoretical involvements for using AI techniques in predicting and preventing sports-related injuries.

Keywords: artificial neural networks, concussion, machine learning, impact, speed skater

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10616 Design and Implementation of a Control System for a Walking Robot with Color Sensing and Line following Using PIC and ATMEL Microcontrollers

Authors: Ibraheem K. Ibraheem

Abstract:

The aim of this research is to design and implement line-tracking mobile robot. The robot must follow a line drawn on the floor with different color, avoids hitting moving object like another moving robot or walking people and achieves color sensing. The control system reacts by controlling each of the motors to keep the tracking sensor over the middle of the line. Proximity sensors used to avoid hitting moving objects that may pass in front of the robot. The programs have been written using micro c instructions, then converted into PIC16F887 ATmega48/88/168 microcontrollers counterparts. Practical simulations show that the walking robot accurately achieves line following action and exactly recognizes the colors and avoids any obstacle in front of it.

Keywords: color sensing, H-bridge, line following, mobile robot, PIC microcontroller, obstacle avoidance, phototransistor

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10615 SME Credit Financing, Financial Development and Economic Growth: A VAR Approach to the Nigerian Economy

Authors: A. Bolaji Adesoye, Alimi Olorunfemi

Abstract:

This paper examines the impact of small and medium-scale enterprises (SMEs) credit financing and financial market development and their shocks on the output growth of Nigeria. The study estimated a VAR model for Nigeria using 1970-2013 annual data series. Unit root tests and cointegration are carried out. The study also explores IRFs and FEVDs in a system that includes output, commercial bank loan to SMEs, domestic credit to private sector by banks, money supply, lending rate and investment. Findings suggest that shocks in commercial bank credit to SMEs has a major impact on the output changes of Nigeria. Money supply shocks also have a sizeable impact on output growth variations amidst other financial instruments. Lastly, neutrality of investment does not hold in Nigeria as it also has impact on output fluctuations.

Keywords: SMEs financing, financial development, investment, output, Nigeria

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10614 An Evaluation of the Impact of International Accounting Standards on Financial Reporting Quality: Evidence from Emerging Economies

Authors: Kwadwo Yeboah

Abstract:

Background and Aims: The adoption of International Accounting Standards (IAS) is considered to be one of the most significant developments in the accounting profession. The adoption of IAS aims to improve financial reporting quality by ensuring that financial information is transparent and comparable across borders. However, there is a lack of research on the impact of IAS on financial reporting quality in emerging economies. This study aims to fill this gap by evaluating the impact of IAS on financial reporting quality in emerging economies. Methods: This study uses a sample of firms from emerging economies that have adopted IAS. The sample includes firms from different sectors and industries. The financial reporting quality of these firms is measured using financial ratios, such as earnings quality, financial leverage, and liquidity. The data is analyzed using a regression model that controls for firm-specific factors, such as size and profitability. Results: The results show that the adoption of IAS has a positive impact on financial reporting quality in emerging economies. Specifically, firms that adopt IAS exhibit higher earnings quality and lower financial leverage compared to firms that do not adopt IAS. Additionally, the adoption of IAS has a positive impact on liquidity, suggesting that firms that adopt IAS have better access to financing. Conclusions: The findings of this study suggest that the adoption of IAS has a positive impact on financial reporting quality in emerging economies. The results indicate that IAS adoption can improve transparency and comparability of financial information, which can enhance the ability of investors to make informed investment decisions. The study contributes to the literature by providing evidence of the impact of IAS adoption in emerging economies. The findings of this study have implications for policymakers and regulators in emerging economies, as they can use this evidence to support the adoption of IAS and improve financial reporting quality in their respective countries.

Keywords: accounting, international, standards, finance

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10613 Explosion Mechanics of Aluminum Plates Subjected to the Combined Effect of Blast Wave and Fragment Impact Loading: A Multicase Computational Modeling Study

Authors: Atoui Oussama, Maazoun Azer, Belkassem Bachir, Pyl Lincy, Lecompte David

Abstract:

For many decades, researchers have been focused on understanding the dynamic behavior of different structures and materials subjected to fragment impact or blast loads separately. The explosion mechanics, as well as the impact physics studies dealing with the numerical modeling of the response of protective structures under the synergistic effect of a blast wave and the impact of fragments, are quite limited in the literature. This article numerically evaluates the nonlinear dynamic behavior and damage mechanisms of Aluminum plates EN AW-1050A- H24 under different combined loading scenarios varied by the sequence of the applied loads using the commercial software LS-DYNA. For one hand, with respect to the terminal ballistic field investigations, a Lagrangian (LAG) formulation is used to evaluate the different failure modes of the target material in case of a fragment impact. On the other hand, with respect to the blast field analysis, an Arbitrary Lagrangian-Eulerian (ALE) formulation is considered to study the fluid-structure interaction (FSI) of the shock wave and the plate in case of a blast loading. Four different loading scenarios are considered: (1) only blast loading, (2) only fragment impact, (3) blast loading followed by a fragment impact and (4) a fragment impact followed by blast loading. From the numerical results, it was observed that when the impact load is applied to the plate prior to the blast load, it suffers more severe damage due to the hole enlargement phenomenon and the effects of crack propagation on the circumference of the damaged zone. Moreover, it was found that the hole from the fragment impact loading was enlarged to about three times in diameter as compared to the diameter of the projectile. The validation of the proposed computational model is based in part on previous experimental data obtained by the authors and in the other part on experimental data obtained from the literature. A good correspondence between the numerical and experimental results is found.

Keywords: computational analysis, combined loading, explosion mechanics, hole enlargement phenomenon, impact physics, synergistic effect, terminal ballistic

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10612 The Impact of Step-By-Step Program in the Public Preschool Institutions in Kosova

Authors: Rozafa Shala

Abstract:

Development of preschool education in Kosovo has passed through several periods. The period after the 1999 war was very intensive period when preschool education started to change. Step-by-step program was one of the programs which were very well extended during the period after the 1999 war until now. The aim of this study is to present the impact of the step-by-step program in the preschool education. This research is based on the hypothesis that: Step-by-step program continues to be present with its elements, in all other programs that the teachers can use. For data collection a questionnaire is constructed which was distributed to 25 teachers of preschool education who work in public preschool institutions. All the teachers have finished the training for step by step program. To support the data from the questionnaire a focus group is also organized with whom the critical issues of the program were discussed. From the results obtained we can conclude that the step-by-step program has a very strong impact in the preschool level. Many specific elements such as: circle time, weather calendar, environment inside the class, portfolios and many other elements are present in most of the preschool classes. The teacher's approach also has many elements of the step-by-step program.

Keywords: preschool education, step-by-step program, impact, teachers

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10611 Experimental Study on the Floor Vibration Evaluation of Concrete Slab for Existing Buildings

Authors: Yong-Taeg Lee, Jun-Ho Na, Seung-Hun Kim, Seong-Uk Hong

Abstract:

Damages from noise and vibration are increasing every year, most of which are noises between floors in deteriorated building caused by floor impact sound. In this study, the concrete slab measured vibration impact sound for evaluation floor vibration of deteriorated buildings that fails to satisfy with the minimum thickness. In this experimental study, the vibration scale by impact sound was calibrated and compared with ISO and AIJ standard for vibration. The results show that vibration in slab with thickness used in existing building reach human perception levels.

Keywords: vibration, frequency, accelerometer, concrete slab

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10610 Study of Water Cluster-Amorphous Silica Collisions in the Extreme Space Environment Using the ReaxFF Reactive Force Field Molecular Dynamics Simulation Method

Authors: Ali Rahnamoun, Adri van Duin

Abstract:

The concept of high velocity particle impact on the spacecraft surface materials has been one of the important issues in the design of such materials. Among these particles, water clusters might be the most abundant and the most important particles to be studied. The importance of water clusters is that upon impact on the surface of the materials, they can cause damage to the material and also if they are sub-cooled water clusters, they can attach to the surface of the materials and cause ice accumulation on the surface which is very problematic in spacecraft and also aircraft operations. The dynamics of the collisions between amorphous silica structures and water clusters with impact velocities of 1 km/s to 10 km/s are studied using the ReaxFF reactive molecular dynamics simulation method. The initial water clusters include 150 water molecules and the water clusters are collided on the surface of amorphous fully oxidized and suboxide silica structures. These simulations show that the most abundant molecules observed on the silica surfaces, other than reflecting water molecules, are H3O+ and OH- for the water cluster impacts on suboxide and fully oxidized silica structures, respectively. The effect of impact velocity on the change of silica mass is studied. At high impact velocities the water molecules attach to the silica surface through a chemisorption process meaning that water molecule dissociates through the interaction with silica surface. However, at low impact velocities, physisorbed water molecules are also observed, which means water molecule attaches and accumulates on the silica surface. The amount of physisorbed waters molecules at low velocities is higher on the suboxide silica surfaces. The evolution of the temperatures of the water clusters during the collisions indicates that the possibility of electron excitement at impact velocities less than 10 km/s is minimal and ReaxFF reactive molecular dynamics simulation can predict the chemistry of these hypervelocity impacts. However, at impact velocities close to 10 km/s the average temperature of the impacting water clusters increase to about 2000K, with individual molecules oocasionally reaching temperatures of over 8000K and thus will be prudent to consider the concept of electron excitation at these higher impact velocities which goes beyond the current ReaxFF ability.

Keywords: spacecraft materials, hypervelocity impact, reactive molecular dynamics simulation, amorphous silica

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10609 Reduction of High-Frequency Planar Transformer Conduction Losses Using a Planar Litz Wire Structure

Authors: Hamed Belloumi, Amira Zouaoui, Ferid kourda

Abstract:

A new trend in power converters is to design planar transformer that aim for low profile. However, at high frequency, the planar transformer ac losses become significant due to the proximity and skin effects. In this paper, the design and implementation of a novel planar Litz conductor is presented in order to equalize the flux linkage and improving the current distribution. The developed PCB litz wire structure minimizes the losses in a similar way to the conventional multi stranded Litz wires. In order to further illustrate the eddy current effect in different arrangements, a Finite-Element Analysis (FEA) tool is used to analyze current distribution inside the conductors. Finally, the proposed planar transformer has been integrated in an electronic stage to test at high signal levels.

Keywords: planar transformer, finite-element analysis, winding losses, planar Litz wire

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10608 Experimental Study on Hardness and Impact Strength of Polyethylene/Carbon Composites

Authors: Armin Najipour, A. M. Fattahi

Abstract:

The aim of this research was to investigate the effect of the addition of multi walled carbon nanotubes on the mechanical properties of polyethylene/carbon nanotube nanocomposites. To do so, polyethylene and carbon nanotube were mixed in different weight percentages containing 0, 0.5, 1, and 1.5% carbon nanotube in two screw extruder apparatus by fusion. Then the nanocomposite samples were molded in injection apparatus according to ASTM: D6110 standard. The effects of carbon nanotube addition in 4 different levels and injection pressure in 2 levels on the hardness and impact strength of the nanocomposite samples were investigated. The results showed that the addition of carbon nanotube had a significant effect on improving hardness and impact strength of the nanocomposite samples such that by adding 1% w/w carbon nanotube, the impact strength and hardness of the samples improved to 74% and 46.7% respectively. Also, according to the results, the effect of injection pressure on the results was much less than that of carbon nanotube weight percentage.

Keywords: carbon nanotube, injection molding, mechanical properties, nanocomposite, polyethylene

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10607 Planckian Dissipation in Bi₂Sr₂Ca₂Cu₃O₁₀₋δ

Authors: Lalita, Niladri Sarkar, Subhasis Ghosh

Abstract:

Since the discovery of high temperature superconductivity (HTSC) in cuprates, several aspects of this phenomena have fascinated physics community. The most debated one is the linear temperature dependence of normal state resistivity over wide range of temperature in violation of with Fermi liquid theory. The linear-in-T resistivity (LITR) is the indication of strongly correlated metallic, known as “strange metal”, attributed to non Fermi liquid theory (NFL). The proximity of superconductivity to LITR suggests that there may be underlying common origin. The LITR has been shown to be due to unknown dissipative phenomena, restricted by quantum mechanics and commonly known as ‘‘Planckian dissipation” , the term first coined by Zaanen and the associated inelastic scattering time τ and given by 1/τ=αkBT/ℏ, where ℏ, kB and α are reduced Planck’s constant, Boltzmann constant and a dimensionless constant of order of unity, respectively. Since the first report, experimental support for α ~ 1 is appearing in literature. There are several striking issues which remain to be resolved if we desire to find out or at least get a clue towards microscopic origin of maximal dissipation in cuprates. (i) Universality of α ~ 1, recently some doubts have been raised in some cases. (ii) So far, Planckian dissipation has been demonstrated in overdoped Cuprates, but if the proximity to quantum criticality is important, then Planckian dissipation should be observed in optimally doped and marginally underdoped cuprates. The link between Planckian dissipation and quantum criticality still remains an open problem. (iii) Validity of Planckian dissipation in all cuprates is an important issue. Here, we report reversible change in the superconducting behavior of high temperature superconductor Bi2Sr2Ca2Cu3O10+δ (Bi-2223) under dynamic doping induced by photo-excitation. Two doped Bi-223 samples, which are x = 0.16 (optimal-doped), x = 0.145 (marginal-doped) have been used for this investigation. It is realized that steady state photo-excitation converts magnetic Cu2+ ions to nonmagnetic Cu1+ ions which reduces superconducting transition temperature (Tc) by killing superfluid density. In Bi-2223, one would expect the maximum of suppression of Tc should be at charge transfer gap. We have observed suppression of Tc starts at 2eV, which is the charge transfer gap in Bi-2223. We attribute this transition due to Cu-3d9(Cu2+) to Cu-3d10(Cu+), known as d9 − d10 L transition, photoexcitation makes some Cu ions in CuO2 planes as spinless non-magnetic potential perturbation as Zn2+ does in CuO2 plane in case Zn-doped cuprates. The resistivity varies linearly with temperature with or without photo-excitation. Tc can be varied by almost by 40K be photoexcitation. Superconductivity can be destroyed completely by introducing ≈ 2% of Cu1+ ions for this range of doping. With this controlled variation of Tc and resistivity, detailed investigation has been carried out to reveal Planckian dissipation underdoped to optimally doped Bi-2223. The most important aspect of this investigation is that we could vary Tc dynamically and reversibly, so that LITR and associated Planckian dissipation can be studied over wide ranges of Tc without changing the doping chemically.

Keywords: linear resistivity, HTSC, Planckian dissipation, strange metal

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10606 Recessionary Tales: An Investigation into How Children with Intellectual Disability, and Their Families Experience the Current Economic Downturn

Authors: S. Flynn

Abstract:

This paper offers a focused commentary on the impact of the current economic downturn on children with ID (intellectual disability), and their families, in the Republic of Ireland. It will examine the practical challenges, serious concerns, and trends in the field of disability with specific regard to the impact of the economic downturn in the Irish context. This includes the impact of cutbacks to services and supports, and the erosion of possibilities for life progression for children with ID as evident within the existing body of research. This focused commentary on core and seminal literature, policy and research will then be used to provide a discussion on what are the core points of learning for policy makers, researchers, practitioners and society as whole.

Keywords: children, disability, economic, recession

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10605 Impact of Board Characteristics on Financial Performance: A Study of Manufacturing Sector of Pakistan

Authors: Saad Bin Nasir

Abstract:

The research will examine the role of corporate governance (CG) practices on firm’s financial performance. Population of this research will be manufacture sector of Pakistan. For the purposes of measurement of impact of corporate governance practices such as board size, board independence, ceo/chairman duality, will take as independent variables and for the measurement of firm’s performance return on assets and return on equity will take as dependent variables. Panel data regression model will be used to estimate the impact of CG on firm performance.

Keywords: corporate governance, board size, board independence, leadership

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10604 The Impact of the Information Technologies on the Accounting Department of the Romanian Companies

Authors: Dumitru Valentin Florentin

Abstract:

The need to use high volumes of data and the high competition are only two reasons which make necessary the use of information technologies. The objective of our research is to establish the impact of information technologies on the accounting department of the Romanian companies. In order to achieve it, starting from the literature review we made an empirical research based on a questionnaire. We investigated the types of technologies used, the reasons which led to the implementation of certain technologies, the benefits brought by the use of the information technologies, the difficulties brought by the implementation and the future effects of the applications. The conclusions show that there is an evolution in the degree of implementation of the information technologies in the Romanian companies, compared with the results of other studies conducted a few years before.

Keywords: information technologies, impact, company, Romania, empirical study

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10603 Colombia Fossil Fuel Policies and Their Impact on Urban Air Quality

Authors: Ruth Catacolí, Hector Garcia

Abstract:

Colombia Urban Areas shows a decreasing of their air quality, no matter the actions developed by the Government facing the mitigation of pressure factors related with air pollution. Examples of these actions were the fossil fuel quality improvement policies (FFQI). This study evaluated the impact of three FFQI in the air quality of Bogotá during the period 1990 - 2006: The phase-out of lead in the gasoline; the sulfur reduction in diesel oil consumed in Bogotá and the oxygenation of gasoline through the addition of ethanol. The results indicate that only the policy of phase-out of lead in gasoline has been effective, showing dropping of lead oxides concentration in the air. Some stakeholders believe that the FFQI evaluated in the study are environmental policies, but no one of these policies has been supported by an environmental impact assessment that shows specific benefits in air quality. The research includes some fuel policy elements to achieve positive impact on the air quality in the urban centers of Colombia.

Keywords: policy assessment, fuel quality, urban air quality, air quality management

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10602 Current Environmental Accounting Disclosure Requirements and Compliance by Nigerian Oil Companies

Authors: Amina Jibrin Ahmed

Abstract:

The environment is mankind's natural habitat. Industrial activities over time have taken their toll on it in the form of deterioration and degradation. The petroleum industry is particularly notorious for its negative impact on its host environments. The realization that this poses a threat to sustainability led to the increased awareness and subsequent recognition of the importance of environmental disclosure in financial statements. This paper examines the laws and regulations put in place by the Nigerian Government to mitigate this impact, and the level of compliance by Shell Nigeria, the pioneer and largest oil company in the country. Based on the disclosure made, this paper finds there is indeed a high level of compliance by that company, and voluntary disclosure moreover.

Keywords: environmental accounting, legitimacy theory, environmental impact assessment, environmental disclosure, host communities

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10601 The Impact of Financial Reporting on Sustainability

Authors: Lynn Ruggieri

Abstract:

The worldwide pandemic has only increased sustainability awareness. The public is demanding that businesses be held accountable for their impact on the environment. While financial data enjoys uniformity in reporting requirements, there are no uniform reporting requirements for non-financial data. Europe is leading the way with some standards being implemented for reporting non-financial sustainability data; however, there is no uniformity globally. And without uniformity, there is not a clear understanding of what information to include and how to disclose it. Sustainability reporting will provide important information to stakeholders and will enable businesses to understand their impact on the environment. Therefore, there is a crucial need for this data. This paper looks at the history of sustainability reporting in the countries of the European Union and throughout the world and makes a case for worldwide reporting requirements for sustainability.

Keywords: financial reporting, non-financial data, sustainability, global financial reporting

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10600 Study of The Ballistic Impact at Low Speed on Angle-Ply Fibrous Structures

Authors: Daniel Barros, Carlos Mota, Raul Fangueiro, Pedro Rosa, Gonçalo Domingos, Alfredo Passanha, Norberto Almeida

Abstract:

The main aim of the work was to compare the ballistic performance of developed composites using different types of fiber woven fabrics [0,90] and different layers orientation (Angle-ply). The ballistic laminate composites were developed using E-glass, S-glass and aramid fabrics impregnated with thermosetting epoxy resin and using different layers orientation (0,0)º and (0,15)º. The idea of the study is to compare the ballistic performance of each laminate produced by studying the velocity loss of the fragment fired into the laminate surface. There are present some mechanical properties for laminates produced using the different types of fiber, where tensile, flexural and impact Charpy properties were studied. Overall, the angle-ply laminates produced using orientations of (0,15)º, despite the slight loss of mechanical properties compared to the (0,0)º orientation, presents better ballistic resistance and dissipation of energy, for lower ballistic impact velocities (under 290 m/s-1). After treatment of ballistic impact results, the S-Glass with (0,15)º laminate presents better ballistic perforce compared to the other combinations studied.

Keywords: ballistic impact, angle-ply, ballistic composite, s-glass fiber, aramid fiber, fabric fiber, energy dissipation, mechanical performance

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10599 A ‘Just and Loving Gaze’ on Sexuality and Attachment: Why I Think (Not) All Homosexual Relationships are Borne Out of an Abandonment and Attachment Crisis

Authors: Victor Counted

Abstract:

John Bowlby's Attachment theory is often a framework used by many researchers to understand human relationship experiences with close 'others'. In this short brief on sexuality, I tried to discuss homosexual relationships from three attachment positions, or if you like, conditions, in relation to the compensation and correspondence hypothesis used to understand an individual's attachment orientation with an attachment figure who is seen as a secure base, safe haven, and some kind of target for proximity seeking. Drawing from the springs of virtue and hope in light of Murdock’s ‘just and love gaze’ model, I allowed myself to see the homosexual cases cited in positive terms, as I related to the situations and experiences of our homosexual ‘others’ from the guiding herald of Moltmann's theology of hope. This approach allowed me to conclusively convince readers to engage sexuality from a tolerating tendency of hope in our thinking and thoughts towards the actions and conditions of our dynamic world which is always plunging toward the future.

Keywords: attachment, wellbeing, sexuality, homosexuality, abandonment, tolerance of hope, wise fool

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10598 Impact of Improved Beehive on Income of Rural Households: Evidence from Bugina District of Northern Ethiopia

Authors: Wondmnew Derebe

Abstract:

Increased adoption of modern beehives improves the livelihood of smallholder farmers whose income largely depends on mixed crop-livestock farming. Improved beehives have been disseminated to farmers in many parts of Ethiopia. However, its impact on income is less investigated. Thus, this study estimates how adopting improved beehives impacts rural households' income. Survey data were collected from 350 randomly selected households' and analyzed using an endogenous switching regression model. The result revealed that the adoption of improved beehives is associated with a higher annual income. On average, improved beehive adopters earned about 6,077 (ETB) more money than their counterparts. However, the impact of adoption would have been larger for actual non-adopters, as reflected in the negative transitional heterogeneity effect of 1792 (ETB). The result also indicated that the decision to adopt or not to adopt improved beehives was subjected to individual self-selection. Improved beehive adoption can increase farmers' income and can be used as an alternative poverty reduction strategy.

Keywords: impact, adoption, endogenous switching regression, income, improved

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10597 The Impact of Female Education on Fertility: A Natural Experiment from Egypt

Authors: Fatma Romeh, Shiferaw Gurmu

Abstract:

This paper examines the impact of female education on fertility, using the change in length of primary schooling in Egypt in 1988-89 as the source of exogenous variation in schooling. In particular, beginning in 1988, children had to attend primary school for only five years rather than six years. This change was applicable to all individuals born on or after October 1977. Using a nonparametric regression discontinuity approach, we compare education and fertility of women born just before and after October 1977. The results show that female education significantly reduces the number of children born per woman and delays the time until first birth. Applying a robust regression discontinuity approach, however, the impact of education on the number of children is no longer significant. The impact on the timing of first birth remained significant under the robust approach. Each year of female education postponed childbearing by three months, on average.

Keywords: Egypt, female education, fertility, robust regression discontinuity

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10596 The Impact of a Staff Well-Being Service for a Multi-Site Research Study

Authors: Ruth Elvish, Alex Turner, Jen Wells

Abstract:

Over recent years there has been an increasing interest in the topic of well-being at work, and staff support is an area of continued growth. The present qualitative study explored the impact of a staff well-being service that was specifically attached to a five-year multi-site research programme (the Neighbourhoods and Dementia Study, funded by the ESRC/NIHR). The well-being service was led by a clinical psychologist, who offered 1:1 sessions for staff and co-researchers with dementia. To our knowledge, this service was the first of its kind. Methodology: Interviews were undertaken with staff who had used the service and who opted to take part in the study (n=7). Thematic analysis was used as the method of analysis. Findings: Themes included: triggers, mechanisms of change, impact/outcomes, and unique aspects of a dedicated staff well-being service. Conclusions: The study highlights stressors that are pertinent amongst staff within academic settings, and shows the ways in which a dedicated staff well-being service can impact on both professional and personal lives. Positive change was seen in work performance, self-esteem, relationships, and coping. This exploratory study suggests that this well-being service model should be further trialled and evaluated.

Keywords: academic, service, staff, support, well-being

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10595 Impact of Teacher Qualifications on the Pedagogical Competencies of University Lecturers in Northwest Nigeria: A Pilot Study Report

Authors: Collins Ekpiwre Augustine

Abstract:

Taking into account the impact of teacher training on primary and secondary teachers’ classroom competencies and practices, as revealed by many empirical studies, this study investigated the impact of teacher qualifications on the pedagogical competencies of university teachers in Northwest Nigeria.Four research questions were answered while four hypotheses were tested. Both descriptive statistic of frequencies/arithmetic mean and inferential statistic oft-test were used to analyze the data collected. In order to provide a focus to the study,an observational rating scale titled “University Teachers’ Pedagogical Competency Observation Rating Scale” (UTPCORS) was used to collect data for the study. The population for the study comprised all the university teachers in the three Federal Universities in Northwest Nigeria totaling about 3,401. However, this pilot study was administered on 8 teachers - with 4 participants in each comparison group in Bayero University, Kano.The findings of the study revealed that there was no significant difference in the four hypotheses postulated for the study.

Keywords: impact, university teachers, teachers' qualifications, competencies

Procedia PDF Downloads 498