Search results for: advance glycation end product
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 4312

Search results for: advance glycation end product

1852 Evaluation of the Enablers of Industry 4.0 in the Ready-Made Garments Sector of Bangladesh: A Fuzzy Analytical Hierarchy Process Approach

Authors: Shihab-Uz-Zaman Shah, Sanjeeb Roy, Habiba Akter

Abstract:

Keeping the high impact of the Ready-Made Garments (RMG) on the country’s economic growth in mind, this research paves a way for the implementation of Industry 4.0 in the garments industry of Bangladesh. At present, Industry 4.0 is a common buzzword representing the adoption of digital technologies in the production process to transform the existing industries into smart factories and create a great change in the global value chain. The RMG industry is the largest industrial sector of Bangladesh which provides 12.26% to its National GDP (Gross Domestic Product). The work starts with identifying possible enablers of Industry 4.0. To evaluate the enablers, a Multiple-Criteria Decision-Making (MCDM) procedure named Fuzzy Analytical Hierarchy Process (FAHP) was used. A questionnaire was developed as a part of a survey for collecting and analyzing expert opinions from relevant academicians and industrialists. The responses were eventually used as the input for the FAHP which helped to assign weight matrices to the enablers. This weight matrix indicated the level of importance of these enablers. The full paper will discuss the way of a successful evaluation of the enablers and implementation of Industry 4.0 by using these enablers.

Keywords: enablers, fuzzy AHP, industry 4.0, RMG sector

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1851 Empowering Women Entrepreneurs in Rural India through Developing Online Communities of Purpose Using Social Technologies

Authors: Jayanta Basak, Somprakash Bandyopadhyay, Parama Bhaumik, Siuli Roy

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To solve the life and livelihood related problems of socially and economically backward rural women in India, several Women Self-Help Groups (WSHG) are formed in Indian villages. WSHGs are micro-communities (with 10-to 15 members) within a village community. WSHGs have been conceived not just to promote savings and provide credit, but also to act as a vehicle of change through the creation of women micro-entrepreneurs at the village level. However, in spite of huge investment and volume of people involved in the whole process, the success is still limited. Most of these entrepreneurial activities happen in small household workspaces where sales are limited to the inconsistent and unpredictable local markets. As a result, these entrepreneurs are perennially trapped in the vicious cycle of low risk taking ability, low investment capacity, low productivity, weak market linkages and low revenue. Market separation including customer-producer separation is one of the key problems in this domain. Researchers suggest that there are four types of market separation: (i) spatial, (ii) financial, (iii) temporal, and (iv) informational, which in turn impacts the nature of markets and marketing. In this context, a large group of intermediaries (the 'middleman') plays important role in effectively reducing the factors that separate markets by utilizing the resource of rural entrepreneurs, their products and thus, accelerate market development. The rural entrepreneurs are heavily dependent on these middlemen for marketing of their products and these middlemen exploit rural entrepreneurs by creating a huge informational separation between the rural producers and end-consumers in the market and thus hiding the profit margins. The objective of this study is to develop a transparent, online communities of purpose among rural and urban entrepreneurs using internet and web 2.0 technologies in order to decrease market separation and improve mutual awareness of available and potential products and market demands. Communities of purpose are groups of people who have an ability to influence, can share knowledge and learn from others, and be committed to achieving a common purpose. In this study, a cluster of SHG women located in a village 'Kandi' of West Bengal, India has been studied closely for six months. These women are primarily engaged in producing garments, soft toys, fabric painting on clothes, etc. These women were equipped with internet-enabled smart-phones where they can use chat applications in local language and common social networking websites like Facebook, Instagram, etc. A few handicraft experts and micro-entrepreneurs from the city (the 'seed') were included in their mobile messaging app group that enables the creation of a 'community of purpose' in order to share thoughts and ideas on product designs, market trends, and practices, and thus decrease the rural-urban market separation. After six months of regular group interaction in mobile messaging app among these rural-urban community members, it is observed that SHG women are empowered now to share their product images, design ideas, showcase, and promote their products in global marketplace using some common social networking websites through which they can also enhance and augment their community of purpose.

Keywords: communities of purpose, market separation, self-help group, social technologies

Procedia PDF Downloads 245
1850 A Greener Approach for the Recovery of Proteins from Meat Industries

Authors: Jesus Hernandez, Zead Elzoeiry, Md. S. Islam, Abel E. Navarro

Abstract:

The adsorption of bovine serum albumin (BSA) and human hemoglobin (Hb) on naturally-occurring adsorbents was studied to evaluate the potential recovery of proteins from meat industry residues. Spent peppermint tea (PM), powdered purple corn cob (PC), natural clay (NC) and chemically-modified clay (MC) were investigated to elucidate the effects of pH, adsorbent dose, initial protein concentration, presence of salts and heavy metals. Equilibrium data were fitted according to isotherm models, reporting a maximum adsorption capacity at pH 8 of 318 and 344 mg BSA/g of PM and NC, respectively. Moreover, Hb displayed maximum adsorption capacity at pH 5 of 125 and 143 mg/g of PM and PC, respectively. Hofmeister salt effect was only observed for PM/Hb system. Salts tend to decrease protein adsorption, and the presence of Cu(II) ions had negligible impacts on the adsorption onto NC and PC. Desorption experiments confirmed that more than 85% of both proteins can be recovered with diluted acids and bases. SEM, EDX, and TGA analyses demonstrated that the adsorbents have favorable morphological and mechanical properties. The long-term goal of this study aims to recover soluble proteins from industrial wastewaters to produce animal food or any protein-based product.

Keywords: adsorption, albumin, clay, hemoglobin, spent peppermint leaf

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1849 Enhancement of Mechanical Properties and Thermal Conductivity of Oil Palm Shell Lightweight Concrete Reinforced with High Performance Polypropylene Fibres

Authors: Leong Tatt Loh, Ming Kun Yew, Ming Chian Yew, Lip Huat Saw, Jing Han Beh, Siong Kang Lim, Foo Wei Lee

Abstract:

Oil palm shell (OPS) is the solid waste product from the palm oil sector of the agricultural industry and can be used as alternative coarse aggregates to substitute depleting conventional raw materials. This research aims to investigate the incorporation of various high-performance polypropylene (HPP) fibres with different geometry to enhance the mechanical properties and thermal conductivity of OPS lightweight concrete. The effect of different volume fractions (Vf) (0.05%, 0.10% and 0.15%) were studied for each fibre. The results reveal that the effectiveness of HPP fibres to increase the compressive strength at later ages was more pronounced than at early age. It is found that the use of HPP fibres reinforced OPS lightweight concrete (LWC) induced the advantageous of improving mechanical properties (compressive strength, flexural strength and splitting tensile strength) and thermal conductivity. Hence, this HPP fibres is a promising alternative solution to compensate lower mechanical properties as well as contribute to energy efficiency building material in the construction industry.

Keywords: oil palm shell, high performance polypropylene fibre, lightweight concrete, mechanical properties, thermal conductivity

Procedia PDF Downloads 193
1848 High-Speed Particle Image Velocimetry of the Flow around a Moving Train Model with Boundary Layer Control Elements

Authors: Alexander Buhr, Klaus Ehrenfried

Abstract:

Trackside induced airflow velocities, also known as slipstream velocities, are an important criterion for the design of high-speed trains. The maximum permitted values are given by the Technical Specifications for Interoperability (TSI) and have to be checked in the approval process. For train manufactures it is of great interest to know in advance, how new train geometries would perform in TSI tests. The Reynolds number in moving model experiments is lower compared to full-scale. Especially the limited model length leads to a thinner boundary layer at the rear end. The hypothesis is that the boundary layer rolls up to characteristic flow structures in the train wake, in which the maximum flow velocities can be observed. The idea is to enlarge the boundary layer using roughness elements at the train model head so that the ratio between the boundary layer thickness and the car width at the rear end is comparable to a full-scale train. This may lead to similar flow structures in the wake and better prediction accuracy for TSI tests. In this case, the design of the roughness elements is limited by the moving model rig. Small rectangular roughness shapes are used to get a sufficient effect on the boundary layer, while the elements are robust enough to withstand the high accelerating and decelerating forces during the test runs. For this investigation, High-Speed Particle Image Velocimetry (HS-PIV) measurements on an ICE3 train model have been realized in the moving model rig of the DLR in Göttingen, the so called tunnel simulation facility Göttingen (TSG). The flow velocities within the boundary layer are analysed in a plain parallel to the ground. The height of the plane corresponds to a test position in the EN standard (TSI). Three different shapes of roughness elements are tested. The boundary layer thickness and displacement thickness as well as the momentum thickness and the form factor are calculated along the train model. Conditional sampling is used to analyse the size and dynamics of the flow structures at the time of maximum velocity in the train wake behind the train. As expected, larger roughness elements increase the boundary layer thickness and lead to larger flow velocities in the boundary layer and in the wake flow structures. The boundary layer thickness, displacement thickness and momentum thickness are increased by using larger roughness especially when applied in the height close to the measuring plane. The roughness elements also cause high fluctuations in the form factors of the boundary layer. Behind the roughness elements, the form factors rapidly are approaching toward constant values. This indicates that the boundary layer, while growing slowly along the second half of the train model, has reached a state of equilibrium.

Keywords: boundary layer, high-speed PIV, ICE3, moving train model, roughness elements

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1847 Energy Analysis and Integration of the H₂ Production from Biomass Fast Pyrolysis and in Line Sorption Enhanced Steam Reforming

Authors: P. Comendador, M. Suarez, L. Olazar, M. Cortazar, M. Artetxe, G. Lopez, M. Olazar

Abstract:

H₂ production from fast biomass pyrolysis and line Steam Reforming (SR) has been extensively studied in the last years. However, Sorption Enhanced Steam Reforming (SESR) is gaining attention as an alternative to the conventional SR since it allows obtaining higher H₂ yields and a purity near 100 % in the product stream. In this work, both alternatives were compared through an energy analysis. The processes were modeled with PRO II v.2021 software. First, general energy balances were carried out in order to identify the total energy requirements in a wide range of operating conditions. At H₂ yield optimum conditions for both processes (steam to biomass ratio of 2 and temperature of 600 ºC), the total energy requirement for the SR alternative is 936 kJ/kgH₂, whereas for the SESR alternative is 1134 kJ/kgH₂. Then, the energy needs were grouped into operation stages, aiming at identifying the energy sinks and sources of the processes. It was determined that the SESR alternative is more energy intensive due to the need for a calcination stage for regenerating the sorbent. Finally, a configuration of the SESR alternative with energy integration was developed in order to compensate for the energy demand.

Keywords: Biomass valorization, CO₂ capture, Energy analysis, H₂ production

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1846 A Robust Optimization Model for Multi-Objective Closed-Loop Supply Chain

Authors: Mohammad Y. Badiee, Saeed Golestani, Mir Saman Pishvaee

Abstract:

In recent years consumers and governments have been pushing companies to design their activities in such a way as to reduce negative environmental impacts by producing renewable product or threat free disposal policy more and more. It is therefore important to focus more accurate to the optimization of various aspect of total supply chain. Modeling a supply chain can be a challenging process due to the fact that there are a large number of factors that need to be considered in the model. The use of multi-objective optimization can lead to overcome those problems since more information is used when designing the model. Uncertainty is inevitable in real world. Considering uncertainty on parameters in addition to use multi-objectives are ways to give more flexibility to the decision making process since the process can take into account much more constraints and requirements. In this paper we demonstrate a stochastic scenario based robust model to cope with uncertainty in a closed-loop multi-objective supply chain. By applying the proposed model in a real world case, the power of proposed model in handling data uncertainty is shown.

Keywords: supply chain management, closed-loop supply chain, multi-objective optimization, goal programming, uncertainty, robust optimization

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1845 Antioxidant Activity of Nanoparticle of Etlingera elatior (Jack) R.M.Sm Flower Extract on Liver and Kidney of Rats

Authors: Tita Nofianti, Tresna Lestari, Ade Y. Aprillia, Lilis Tuslinah, Ruswanto Ruswanto

Abstract:

Nanoparticle technology gives a chance for drugs, especially natural based product, to give better activities than in its macromolecule form. The ginger torch is known to have activities as an antioxidant, antimicrobial, anticancer, etc. In this research, ginger torch flower extract was nanoparticlized using poloxamer 1, 3, and 5%. Nanoparticle was charaterized for its particle size, polydispersity index, zeta potential, entrapment efficiency, and morphological form by SEM (scanning electron microscope). The result shows that nanoparticle formulations have particle size 134.7-193.1 nm, polydispersity index is less than 0.5 for all formulations, zeta potential is -41.0 to (-24.3) mV, and entrapment efficiency is 89.93 to 97.99 against flavonoid content with a soft surface and spherical form of particles. Methanolic extract of ginger torch flower could enhance superoxide dismutase activity by 1,3183 U/mL in male rats. Nanoparticle formulation of ginger torch extract is expected to increase the capability of drug to enhance superoxide dismutase activity.

Keywords: superoxide dismutase, ginger torch flower, nanoparticle, poloxamer

Procedia PDF Downloads 195
1844 A Call for Justice and a New Economic Paradigm: Analyzing Counterhegemonic Discourses for Indigenous Peoples' Rights and Environmental Protection in Philippine Alternative Media

Authors: B. F. Espiritu

Abstract:

This paper examines the resistance of the Lumad people, the indigenous peoples in Mindanao, Southern Philippines, and of environmental and human rights activists to the Philippine government's neoliberal policies and their call for justice and a new economic paradigm that will uphold peoples' rights and environmental protection in two alternative media online sites. The study contributes to the body of knowledge on indigenous resistance to neoliberal globalization and the quest for a new economic paradigm that upholds social justice for the marginalized in society, empathy and compassion for those who depend on the land for their survival, and environmental sustainability. The study analyzes the discourses in selected news articles from Davao Today and Kalikasan (translated to English as 'Nature') People's Network for the Environment’s statements and advocacy articles for the Lumad and the environment from 2018 to February 2020. The study reveals that the alternative media news articles and the advocacy articles contain statements that expose the oppression and violation of human rights of the Lumad people, farmers, government environmental workers, and environmental activists as shown in their killings, illegal arrest and detention, displacement of the indigenous peoples, destruction of their schools by the military and paramilitary groups, and environmental plunder and destruction with the government's permit for the entry and operation of extractive and agribusiness industries in the Lumad ancestral lands. Anchored on Christian Fuch's theory of alternative media as critical media and Bert Cammaerts' theorization of alternative media as counterhegemonic media that are part of civil society and form a third voice between state media and commercial media, the study reveals the counterhegemonic discourses of the news and advocacy articles that oppose the dominant economic system of neoliberalism which oppresses the people who depend on the land for their survival. Furthermore, the news and advocacy articles seek to advance social struggles that transform society towards the realization of cooperative potentials or a new economic paradigm that upholds economic democracy, where the local people, including the indigenous people, are economically empowered their environment and protected towards the realization of self-sustaining communities. The study highlights the call for justice, empathy, and compassion for both the people and the environment and the need for a new economic paradigm wherein indigenous peoples and local communities are empowered towards becoming self-sustaining communities in a sustainable environment.

Keywords: alternative media, environmental sustainability, human rights, indigenous resistance

Procedia PDF Downloads 129
1843 Longevity of Soybean Seeds Submitted to Different Mechanized Harvesting Conditions

Authors: Rute Faria, Digo Moraes, Amanda Santos, Dione Morais, Maria Sartori

Abstract:

Seed vigor is a fundamental component for the good performance of the entire soybean production process. Seeds with mechanical damage at harvest time will be more susceptible to fungal and insect attack during storage, which will invariably reduce their vigor to the field, compromising uniformity and final stand performance. Harvesters, even the most modern ones, when not properly regulated or operated, can cause irreversible damages to the seeds, compromising even their commercialization. Therefore, the control of an efficient harvest is necessary in order to guarantee a good quality final product. In this work, the damage caused by two different harvesters (one rented, and another one) was evaluated, traveling in two speeds (4 and 8 km / h). The design was completely randomized in 2 x 2 factorial, with four replications. To evaluate the physiological quality seed germination and vigor tests were carried out over a period of six months. A multivariate analysis of Principal Components (PCA) and clustering allowed us to verify that the leased machine had better performance in the incidence of immediate damages in the seeds, but after a storage period of 6 months the vigor of these seeds reduced more than own machine evidencing that such a machine would bring more damages to the seeds.

Keywords: Glycine max (L.), cluster analysis, PCA, vigor

Procedia PDF Downloads 242
1842 Hydrodynamic Study of Laminar Flow in Agitated Vessel by a Curved Blade Agitator

Authors: A. Benmoussa, M. Bouanini, M. Rebhi

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The mixing and agitation of fluid in stirred tank is one of the most important unit operations for many industries such as chemical, biotechnological, pharmaceutical, petrochemical, cosmetic, and food processing. Therefore, determining the level of mixing and overall behaviour and performance of the mixing tanks are crucial from the product quality and process economics point of views. The most fundamental needs for the analysis of these processes from both a theoretical and industrial perspective is the knowledge of the hydrodynamic behaviour and the flow structure in such tanks. Depending on the purpose of the operation carried out in mixer, the best choice for geometry of the tank and agitator type can vary widely. Initially, a local and global study namely the velocity and power number on a typical agitation system agitated by a mobile-type two-blade straight (d/D=0.5) allowed us to test the reliability of the CFD, the result were compared with those of experimental literature, a very good concordance was observed. The stream function, the velocity profile, the velocity fields and power number are analyzed. It was shown that the hydrodynamics is modified by the curvature of the mobile which plays a key role.

Keywords: agitated tanks, curved blade agitator, laminar flow, CFD modelling

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1841 Royal Tourism: Conscious Perspicacity of Dubai

Authors: Aarti Suryawanshi

Abstract:

Royal Tourism has always been a popular niche activity for many tourists around the world. The United Kingdom being at the heart of it, has been a pioneering nation for Royal tourists. Though many other countries with monarchies such as India, Thailand, Japan, Spain, Netherlands, and many more have attracted tourists with the motivation to see and experience the royalty to their nations, the Middle Eastern countries have never really been the attraction for Royal tourists. Royalty in the middle east is fast emerging as a tourist product and also paving way to marketing opportunity that may lead to the increased popularity of the Royal Houses of the region. Dubai has been garnering the centre stage for futuristic developments, economic growth initiatives, and continuous efforts towards urbanisation which has brought the lime light on the Royal house of the Al Maktoum globally, along with the younger royal members being extensively recognised and appreciated for their public and private adventures which are shared through various social media platforms. The objective of this paper is to analyse the popularity of His Highness Sheikh Hamdan Bin Mohammed Bin Rashid Al Maktoum through social media platforms and the possibility of inducing Royal Tourism in Dubai. An empirical study has been performed to describe the automated repositioning of the city of Dubai as a royal tourism hub.

Keywords: royalty, royal tourism, monarchy, marketing strategy, repositioning

Procedia PDF Downloads 89
1840 The Effects of Computer Game-Based Pedagogy on Graduate Students Statistics Performance

Authors: Eva Laryea, Clement Yeboah Authors

Abstract:

A pretest-posttest within subjects, experimental design was employed to examine the effects of a computerized basic statistics learning game on achievement and statistics-related anxiety of students enrolled in introductory graduate statistics course. Participants (N = 34) were graduate students in a variety of programs at state-funded research university in the Southeast United States. We analyzed pre-test posttest differences using paired samples t-tests for achievement and for statistics anxiety. The results of the t-test for knowledge in statistics were found to be statistically significant indicating significant mean gains for statistical knowledge as a function of the game-based intervention. Likewise, the results of the t-test for statistics-related anxiety were also statistically significant indicating a decrease in anxiety from pretest to posttest. The implications of the present study are significant for both teachers and students. For teachers, using computer games developed by the researchers can help to create a more dynamic and engaging classroom environment, as well as improve student learning outcomes. For students, playing these educational games can help to develop important skills such as problem solving, critical thinking, and collaboration. Students can develop interest in the subject matter and spend quality time to learn the course as they play the game without knowing that they are even learning the presupposed hard course. The future directions of the present study are promising, as technology continues to advance and become more widely available. Some potential future developments include the integration of virtual and augmented reality into educational games, the use of machine learning and artificial intelligence to create personalized learning experiences, and the development of new and innovative game-based assessment tools. It is also important to consider the ethical implications of computer game-based pedagogy, such as the potential for games to perpetuate harmful stereotypes and biases. As the field continues to evolve, it will be crucial to address these issues and work towards creating inclusive and equitable learning experiences for all students. This study has the potential to revolutionize the way basic statistics graduate students learn and offers exciting opportunities for future development and research. It is an important area of inquiry for educators, researchers, and policymakers, and will continue to be a dynamic and rapidly evolving field for years to come.

Keywords: pretest-posttest within subjects, experimental design, achievement, statistics-related anxiety

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1839 Enabling Exporting in Cameroon Using Export Promotion Programs

Authors: Morfaw Bernice Njinju

Abstract:

The contribution of exporting and small businesses to an economy cannot be overemphasized. However, small firms in developing economies are characterized by resource deficiencies, which hinders their exporting abilities. As a result, export promotion programs are designed by the government as external resources that small firms can access to overcome export barriers and improve their exporting. Nevertheless, doubts still exist as to whether firms are aware of these programs and the extent to which they are utilizing it. To analyse the level of awareness and usage of these programs, the questionnaire was developed from the review of the literature. A pilot study was conducted to determine the ease of completing the questionnaire by respondent before incorporating feedback to produce the final questionnaire. Data were collected from 200 small businesses in Cameroon in the manufacturing and agricultural sector through random sampling and analysed using regression analysis. The results indicated that different programs had different levels of awareness than others. Programs to provide training to improve product quality was found to have the highest level of awareness while those providing findings had low levels of awareness. Despite these different levels of awareness, usage was very low, as firms do not want to open up to government scrutiny of their business. Implications to policy, practice, and direction for further research are also discussed.

Keywords: export promotion programs, exporting, small businesses, Cameroon

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1838 Feedback from a Service Evaluation of a Modified Intrauterine Device Insertor: A First Step to a Changement of the Standard of Iud Insertion Procedure

Authors: Desjardin, Michaels, Martinez, Ulmann

Abstract:

Copper IUD is one of the most efficient and cost-effective contraception. However, pain at insertion hampers the use of this method. This is especially unfortunate in nulliparous women, often younger, who are excellent candidates for this contraception, including Emergency Contraception. Standard insertion procedure of a copper IUD usually involves measurement of uterine cavity with an hysterometer and the use of a tenaculum in order to facilitate device insertion. Both procedures lead to patient pain which often constitutes a limitation of the method. To overcome these issues, we have developed a modified insertor combined with a copper IUD. The singular design of the inserter includes a flexible inflatable membrane technology allowing an easy access to the uterine cavity even in case of abnormal uterine positions or narrow cervical canal. Moreover, this inserter makes possible a direct IUD insertion with no hysterometry and no need for tenaculum. To assess device effectiveness and patient-reported pain, a study was conducted at two clinics in Fance with 31 individuals who wanted to use a copper IUD as contraceptive method. IUD insertions have been performed by four healthcare providers. Operators completed questionnaire and evaluated effectiveness of the procedure (including IUD correct fundal placement and other usability questions) as their satisfaction. Patient also completed questionnaire and pain during procedure was measured on a 10-cm Visual Analogue Scale (VAS). Analysis of the questionnaires indicates that correct IUD placement took place in more than 93% of women, which is a standard efficacy rate. It also demonstrates that IUD insertion resulted in no, light or moderate pain predominantly in nulliparous women. No insertion resulted in severe pain (none above 6cm on a 10-cm VAS). This translated by a high level of satisfaction from both patients and practitioners. In addition, this modified inserter allowed a simplification of the insertion procedure: correct fundal placement was ensured with no need for hysterometry (100%) prior to insertion nor for cervical tenaculum to pull on the cervix (90%). Avoidance of both procedures contributed to the decrease in pain during insertion. Taken together, the results of the study demonstrate that this device constitutes a significant advance in the use of copper IUDs for any woman. It allows a simplification of the insertion procedure: there is no need for pre-insertion hysterometry and no need for traction on the cervix with tenaculum. Increased comfort during insertion should allow a wider use of the method for nulliparous women and for emergency contraception. In addition, pain is often underestimated by practitioners, but fear of pain is obviously one of the blocking factors as indicated by the analysis of the questionnaire. This evaluation brings interesting information on the use of this modified inserter for standard copper IUD and promising perspectives to set up a changement in the standard of IUD insertion procedure.

Keywords: contraceptio, IUD, innovation, pain

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1837 The Meaning Structures of Political Participation of Young Women: Preliminary Findings in a Practical Phenomenology Study

Authors: Amanda Aliende da Matta, Maria del Pilar Fogueiras Bertomeu, Valeria de Ormaechea Otalora, Maria Paz Sandin Esteban, Miriam Comet Donoso

Abstract:

This communication presents the preliminary emerging themes in a research on political participation of young women. The study follows a qualitative methodology; in particular, the applied hermeneutic phenomenological method, and the general objective of the research is to give an account of the experience of political participation as young women. The study participants are women aged 18 to 35 who have experience in political participation. The techniques of data collection are the descriptive story and the phenomenological interview. With respect to the first methodological steps, these have been: 1) collect and select stories of lived experience in political participation, 2) select descriptions of lived experience (DLEs) in political participation of the chosen stories, 3) to prepare phenomenological interviews from the selected DLEs, 4) to conduct phenomenological thematic analysis (PTA) of the DLEs. We have so far initiated the PTA on 5 vignettes. Hermeneutic phenomenology as a research approach is based on phenomenological philosophy and applied hermeneutics. Phenomenology is a descriptive philosophy of pure experience and essences, through which we seek to capture an experience at its origins without categorizing, interpreting or theorizing it. Hermeneutics, on the other hand, may be defined as a philosophical current that can be applied to data analysis. Max Van Manen wrote that hermeneutic phenomenology is a method of abstemious reflection on the basic structures of the lived experience of human existence. In hermeneutic phenomenology we focus, then, on the way we experience “things” in the first person, seeking to capture the world exactly as we experience it, not as we categorize or conceptualize it. In this study, the empirical methods used were: Lived experience description (written) and conversational interview. For these short stories, participants were asked: “What was your lived experience of participation in politics as a young woman? Can you tell me any stories or anecdotes that you think exemplify or typify your experience?”. The questions were accompanied by a list of guidelines for writing descriptive vignettes. And the analytical method was PTA. Among the provisional results, we found preliminary emerging themes, which could in the advance of the investigation result in meaning structures of political participation of young women. They are the following: - Complicity may be inherent/essential in political participation as a young woman; - Feelings may be essential/inherent in political participation as a young woman; - Hope may be essential in authentic political participation as a young woman; - Frustration may be essential in authentic political participation as a young woman; - Satisfaction may be essential in authentic political participation as a young woman; - There may be tension between individual/collective inherent/essential in political participation as a young woman; - Political participation as a young woman may include moments of public demonstration.

Keywords: applied hermeneutic phenomenology, hermeneutics, phenomenology, political participation

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1836 Colored Image Classification Using Quantum Convolutional Neural Networks Approach

Authors: Farina Riaz, Shahab Abdulla, Srinjoy Ganguly, Hajime Suzuki, Ravinesh C. Deo, Susan Hopkins

Abstract:

Recently, quantum machine learning has received significant attention. For various types of data, including text and images, numerous quantum machine learning (QML) models have been created and are being tested. Images are exceedingly complex data components that demand more processing power. Despite being mature, classical machine learning still has difficulties with big data applications. Furthermore, quantum technology has revolutionized how machine learning is thought of, by employing quantum features to address optimization issues. Since quantum hardware is currently extremely noisy, it is not practicable to run machine learning algorithms on it without risking the production of inaccurate results. To discover the advantages of quantum versus classical approaches, this research has concentrated on colored image data. Deep learning classification models are currently being created on Quantum platforms, but they are still in a very early stage. Black and white benchmark image datasets like MNIST and Fashion MINIST have been used in recent research. MNIST and CIFAR-10 were compared for binary classification, but the comparison showed that MNIST performed more accurately than colored CIFAR-10. This research will evaluate the performance of the QML algorithm on the colored benchmark dataset CIFAR-10 to advance QML's real-time applicability. However, deep learning classification models have not been developed to compare colored images like Quantum Convolutional Neural Network (QCNN) to determine how much it is better to classical. Only a few models, such as quantum variational circuits, take colored images. The methodology adopted in this research is a hybrid approach by using penny lane as a simulator. To process the 10 classes of CIFAR-10, the image data has been translated into grey scale and the 28 × 28-pixel image containing 10,000 test and 50,000 training images were used. The objective of this work is to determine how much the quantum approach can outperform a classical approach for a comprehensive dataset of color images. After pre-processing 50,000 images from a classical computer, the QCNN model adopted a hybrid method and encoded the images into a quantum simulator for feature extraction using quantum gate rotations. The measurements were carried out on the classical computer after the rotations were applied. According to the results, we note that the QCNN approach is ~12% more effective than the traditional classical CNN approaches and it is possible that applying data augmentation may increase the accuracy. This study has demonstrated that quantum machine and deep learning models can be relatively superior to the classical machine learning approaches in terms of their processing speed and accuracy when used to perform classification on colored classes.

Keywords: CIFAR-10, quantum convolutional neural networks, quantum deep learning, quantum machine learning

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1835 Freshwater Cyanobacterial Bioactive Insights: Planktothricoides raciorskii Compounds vs. Green Synthesized Silver Nanoparticles: Characterization, in vitro Cytotoxicity, and Antibacterial Exploration

Authors: Sujatha Edla

Abstract:

Introduction: New compounds and possible uses for the bioactive substances produced by freshwater cyanobacteria are constantly being discovered through research. Certain molecules are hazardous to the environment and human health, but others have potential applications in industry, biotechnology, and pharmaceuticals. These discoveries advance our knowledge of the varied functions these microbes perform in different ecosystems. Cyanobacterial silver nanoparticles (AgNPs) have special qualities and possible therapeutic advantages, which make them very promising for a range of medicinal uses. Aim: In our study; the attention was focused on the analysis and characterization of bioactive compounds extracted from freshwater cyanobacteria Planktothricoides raciorskii and its comparative study on Cyanobacteria-mediated silver nanoparticles synthesized by cell-free extract of Planktothricoides raciorskii. Material and Methods: A variety of bioactive secondary metabolites have been extracted, purified, and identified from cyanobacterial species using column chromatography, FTIR, and GC-MS/MS chromatography techniques and evaluated for antibacterial and cytotoxic studies, where the Cyanobacterial silver nanoparticles (CSNPs) were characterized by UV-Vis spectroscopy, scanning electron microscopy (SEM), transmission electron microscopy (TEM), and Fourier transform infrared (FTIR) analysis and were further tested for antibacterial and cytotoxic efficiency. Results: The synthesis of CSNPs was confirmed through visible color change and shift of peaks at 430–445 nm by UV-Vis spectroscopy. The size of CSNPs was between 22 and 34 nm and oval-shaped which were confirmed by SEM and TEM analyses. The FTIR spectra showed a new peak at the range of 3,400–3,460 cm−1 compared to the control, confirming the reduction of silver nitrate. The antibacterial activity of both crude bioactive compound extract and CSNPs showed remarkable activity with Zone of inhibition against E. coli with 9.5mm and 10.2mm, 13mm and 14.5mm against S. paratyphi, 9.2mm and 9.8mm zone of inhibition against K. pneumonia by both crude extract and CSNPs, respectively. The cytotoxicity as evaluated by extracts of Planktothricoides raciorskii against MCF7-Human Breast Adenocarcinoma cell line and HepG2- Human Hepatocellular Carcinoma cell line employing MTT assay gave IC50 value of 47.18ug/ml, 110.81ug/ml against MCF7cell line and HepG2 cell line, respectively. The cytotoxic evaluation of Planktothricoides raciorskii CSNPs against the MCF7cell line was 43.37 ug/ml and 20.88 ug/ml against the HepG2 cell line. Our ongoing research in this field aims to uncover the full therapeutic potential of cyanobacterial silver nanoparticles and address any associated challenges.

Keywords: cyanobacteria, silvernanoparticles, pharmaceuticals, bioactive compounds, cytotoxic

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1834 Valorization of Gypsum as Industrial Waste

Authors: Hasna Soli

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The main objective of this work is the extraction of sulfur from gypsum here is industrial waste. Indeed the sulfuric acid production, passing through the following process; melting sulfur, filtration of the liquid sulfur, sulfur combustion to produce SO₂, conversion of SO₂ to SO₃ and SO₃ absorption in water to produce H₂SO₄ product as waste CaSO₄ the anhydrous calcium sulfate. The main objectives of this work are improving the industrial practices and to find other ways to manage these solid wastes. It should also assess the consequences of treatment in terms of training and become byproducts. Firstly there will be a characterization of this type of waste by an X-ray diffraction; to obtain phase solid compositions and chemical analysis; gravimetrically and atomic absorption spectrometry or by ICP. The samples are mineralized in suitable acidic or basic solutions. The elements analyzed are CaO, Sulfide (SO₃), Al₂O₃, Fe₂O₃, MgO, SiO₂. Then an analysis by EDS energy dispersive spectrometry using an Oxford EDX probe and differential thermal and gravimetric analyzes. Gypsum’s valuation will be performed. Indeed, the CaSO₄ will be reused to produce sulfuric acid, which will be reintroduced into the production line. The second approach explored in this work is the thermal utilization of solid waste to remove sulfur as a dilute sulfuric acid solution.

Keywords: environment, gypsum, sulfur, waste

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1833 Social Capital and Adoption of Sustainable Management Practices of Non Timber Forest Product in Cameroon

Authors: Eke Bala Sophie Michelle

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The renewable resource character of NTFPs is an opportunity to its sustainability, this study analyzed the role of social capital in the adoption of sustainable management practices of NTFPs by households in the community forest (CF) Morikouali-ye. The analysis shows that 67% of households surveyed perceive the level of degradation of NTFPs in their CF as time passes and are close to 74% for adoption of sustainable management practices of NTFPs that are domestication, sustainable management of the CF, the logging ban trees and uprooting plants, etc. 26% refused to adopt these practices estimate that, at 39% it is better to promote logging in the CF. The estimated probit model shows that social capital through trust, solidarity and social inclusion significantly influences the probability of households to adopt sustainable NTFP management practices. In addition, age, education level and income from the sale of NTFPs have a significant impact on the probability of adoption. The probability of adoption increases with the level of education and confidence among households. So should they be animated by a spirit of solidarity and trust and not let a game of competition for sustainable management of NTFPs in their CF.

Keywords: community forest, social capital, NTFP, trust, solidarity, social inclusion, sustainable management

Procedia PDF Downloads 356
1832 Accounting Knowledge Management and Value Creation of SME in Chatuchak Market: Case Study Ceramics Product

Authors: Runglaksamee Rodkam

Abstract:

The purpose of this research was to study the influence of accountants’ potential performance on their working process, a case study of Government Savings Banks in the northeast of Thailand. The independent variables included accounting knowledge, accounting skill, accounting value, accounting ethics, and accounting attitude, while the dependent variable included the success of the working process. A total of 155 accountants working for Government Savings Banks were selected by random sampling. A questionnaire was used as a tool for collecting data. Descriptive statistics in this research included percentage, mean, and multiple regression analyses. The findings revealed that the majority of accountants were female with an age between 35-40 years old. Most of the respondents had an undergraduate degree with ten years of experience. Moreover, the factors of accounting knowledge, accounting skill, accounting a value and accounting ethics and accounting attitude were rated at a high level. The findings from regression analysis of observation data revealed a causal relationship in that the observation data could explain at least 51 percent of the success in the accountants’ working process.

Keywords: influence, potential performance, success, working process

Procedia PDF Downloads 245
1831 Bottling the Darkness of Inner Life: Considering the Origins of Model Psychosis

Authors: Matthew Perkins-McVey

Abstract:

The pharmacological arm of mental health treatment is in a state of crisis. The promises of the Prozac century have fallen short; the number of different therapeutically significant medications that successfully complete development shrinks with every passing year, and the demand for better treatments only grows. Answering these hardships is a renewed optimism concerning the efficacy of controlled psychedelic therapy, a renaissance that has seen the return of a familiar concept: intoxication as a model psychosis. First appearing in the mid-19th century and featuring in an array of 20th century efforts in psychedelic research, model psychosis has, once more, come to the foreground of psychedelic research. And yet, little has been made of where this peculiar, perhaps even intoxicatingly mad, the idea originates. This paper seeks to uncover the conceptual foundations underlying the early emergence of model psychosis. This narrative will explore the conceptual foundations behind their independent development of the concept of model psychosis, considering their similarities and differences. In the course of this examination, it becomes apparent that the definition of endogenous psychosis, which formed in the mid-19th century, is the direct product of emerging understandings of exogenous psychosis, or model psychosis. Ultimately, the goal is not merely to understand how and why model psychosis became thinkable but to examine how seemingly secondary concept changes can engender new ways of being a psychiatric subject.

Keywords: history of psychiatry, model psychosis, history of medicine, history of science

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1830 Extraction of Saponins and Cyclopeptides from Cow Cockle (Vaccaria hispanica (Mill.) Rauschert) Seeds Grown in Turkey

Authors: Ihsan Burak Cam, Ferhan Balci-Torun, Ayhan Topuz, Esin Ari, Ismail Gokhan Deniz, Ilker Genc

Abstract:

The seeds of Vaccaria hispanica have been used in food and pharmaceutical industry. It is an important product due to its superior starch granules, triterpenic saponins, and cyclopeptides suitable for drug delivery. V. hispanica naturally grows in different climatic regions and has genotypes that differ in terms of seed content and composition. Sixty-six V. hispanica seed specimens were collected based on the representation of the distribution in all regions of Turkey and the determination of possible genotypic differences between regions. The seeds, collected from each of the 66 locations, were grown in greenhouse conditions in Akdeniz University, Antalya. Saponin and cyclopeptide contents of the V. hispanica seeds were determined after harvest. Accelerated solvent extraction (ASE) was applied for the extraction of saponins and cyclopeptides. Cyclopeptide (segetalin A) and saponin content of V. hispanica seeds were found in the range of 0.165-0.654 g/100 g and 0.15-1.14 g/100 g, respectively. The results were found to be promising for the seeds from Turkey in terms of saponin content and quality. Acknowledgment: This study was supported by the Scientific and Research Council of Turkey (TUBITAK) (project no 112 O 136).

Keywords: Vaccaria hispanica, saponin, cyclopeptid, cow cockle seeds

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1829 Policy Initiatives That Increase Mass-Market Participation of Fuel Cell Electric Vehicles

Authors: Usman Asif, Klaus Schmidt

Abstract:

In recent years, the development of alternate fuel vehicles has helped to reduce carbon emissions worldwide. As the number of vehicles will continue to increase in the future, the energy demand will also increase. Therefore, we must consider automotive technologies that are efficient and less harmful to the environment in the long run. Battery Electric Vehicles (BEVs) have gained popularity in recent years because of their lower maintenance, lower fuel costs, and lower carbon emissions. Nevertheless, BEVs show several disadvantages, such as slow charging times and lower range than traditional combustion-powered vehicles. These factors keep many people from switching to BEVs. The authors of this research believe that these limitations can be overcome by using fuel cell technology. Fuel cell technology converts chemical energy into electrical energy from hydrogen power and therefore serves as fuel to power the motor and thus replacing heavy lithium batteries that are expensive and hard to recycle. Also, in contrast to battery-powered electric vehicle technology, Fuel Cell Electric Vehicles (FCEVs) offer higher ranges and lower fuel-up times and therefore are more competitive with electric vehicles. However, FCEVs have not gained the same popularity as electric vehicles due to stringent legal frameworks, underdeveloped infrastructure, high fuel transport, and storage costs plus the expense of fuel cell technology itself. This research will focus on the legal frameworks for hydrogen-powered vehicles, and how a change in these policies may affect and improve hydrogen fueling infrastructure and lower hydrogen transport and storage costs. These policies may also facilitate reductions in fuel cell technology costs. In order to attain a better framework, a number of countries have developed conceptual roadmaps. These roadmaps have set out a series of objectives to increase the access of FCEVs to their respective markets. This research will specifically focus on policies in Japan, Europe, and the USA in their attempt to shape the automotive industry of the future. The researchers also suggest additional policies that may help to accelerate the advancement of FCEVs to mass-markets. The approach was to provide a solid literature review using resources from around the globe. After a subsequent analysis and synthesis of this review, the authors concluded that in spite of existing legal challenges that have hindered the advancement of fuel-cell technology in the automobile industry in the past, new initiatives that enhance and advance the very same technology in the future are underway.

Keywords: fuel cell electric vehicles, fuel cell technology, legal frameworks, policies and regulations

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1828 Arguments against Innateness of Theory of Mind

Authors: Arkadiusz Gut, Robert Mirski

Abstract:

The nativist-constructivist debate constitutes a considerable part of current research on mindreading. Peter Carruthers and his colleagues are known for their nativist position in the debate and take issue with constructivist views proposed by other researchers, with Henry Wellman, Alison Gopnik, and Ian Apperly at the forefront. More specifically, Carruthers together with Evan Westra propose a nativistic explanation of Theory of Mind Scale study results that Wellman et al. see as supporting constructivism. While allowing for development of the innate mindreading system, Westra and Carruthers base their argumentation essentially on a competence-performance gap, claiming that cross-cultural differences in Theory of Mind Scale progression as well as discrepancies between infants’ and toddlers’ results on verbal and non-verbal false-belief tasks are fully explainable in terms of acquisition of other, pragmatic, cognitive developments, which are said to allow for an expression of the innately present Theory of Mind understanding. The goal of the present paper is to bring together arguments against the view offered by Westra and Carruthers. It will be shown that even though Carruthers et al.’s interpretation has not been directly controlled for in Wellman et al.’s experiments, there are serious reasons to dismiss such nativistic views which Carruthers et al. advance. The present paper discusses the following issues that undermine Carruthers et al.’s nativistic conception: (1) The concept of innateness is argued to be developmentally inaccurate; it has been dropped in many biological sciences altogether and many developmental psychologists advocate for doing the same in cognitive psychology. Reality of development is a complex interaction of changing elements that is belied by the simplistic notion of ‘the innate.’ (2) The purported innate mindreading conceptual system posited by Carruthers ascribes adult-like understanding to infants, ignoring the difference between first- and second-order understanding, between what can be called ‘presentation’ and ‘representation.’ (3) Advances in neurobiology speak strongly against any inborn conceptual knowledge; neocortex, where conceptual knowledge finds its correlates, is said to be largely equipotential at birth. (4) Carruthers et al.’s interpretations are excessively charitable; they extend results of studies done with 15-month-olds to conclusions about innateness, whereas in reality at that age there has been plenty of time for construction of the skill. (5) Looking-time experiment paradigm used in non-verbal false belief tasks that provide the main support for Carruthers’ argumentation has been criticized on methodological grounds. In the light of the presented arguments, nativism in theory of mind research is concluded to be an untenable position.

Keywords: development, false belief, mindreading, nativism, theory of mind

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1827 Radon Concentration in the Water Samples of Hassan District, Karnataka, India

Authors: T. S. Shashikumar

Abstract:

Radon is a radioactive gas emitted from radium, a daughter product of uranium that occurs naturally in rocks and soil. Radon, together with its decay products, emits alpha particles that can damage lung tissue. The activity concentration of 222Ra has been analyzed in water samples collected from borewells and rivers in and around Hassan city, Karnataka State, India. The measurements were performed by Emanometry technique. The concentration of 222Rn in borewell waters varies from 18.49±1.89 to 397.26±12.3 Bql-1 with geometric mean 120.48±12.87 Bql-1 and in river waters it varies from 92.63±9.31 to 93.98±9.51 Bql-1 with geometric mean of 93.16±9.33 Bql-1. In the present study, the radon concentrations are higher in Adarshanagar and Viveka Nagar which are found to be 397.26±12.3 Bql-1 and 325.78±32.56 Bql-1. Most of the analysed samples show a 222Rn concentration more than 100 Bql-1 and this can be attributed to the geology of the area where the ground waters are located, which is predominantly of granitic characteristic. The average inhalation dose and ingestion dose in the borewell water are found to be 0.405 and 0.033 µSvy-1; and in river water it is found to be 0.234 and 0.019 µSvy-1, respectively. The average total effective dose rate in borewell waters and river waters are found to be 0.433 and 0.253 µSvy-1, which does not cause any health risk to the population of Hassan region.

Keywords: borewell, effective dose, emanometry, 222Rn

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1826 A Systamatic Review on Experimental, FEM Analysis and Simulation of Metal Spinning Process

Authors: Amol M. Jadhav, Sharad S. Chudhari, S. S. Khedkar

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This review presents a through survey of research paper work on the experimental analysis, FEM Analysis & simulation of the metal spinning process. In this literature survey all the papers being taken from Elsevier publication and most of the from journal of material processing technology. In a last two decade or so, metal spinning process gradually used as chip less formation for the production of engineering component in a small to medium batch quantities. The review aims to provide include into the experimentation, FEM analysis of various components, simulation of metal spinning process and act as guide for research working on metal spinning processes. The review of existing work has several gaps in current knowledge of metal spinning processes. The evaluation of experiment is thickness strain, the spinning force, the twisting angle, the surface roughness of the conventional & shear metal spinning process; the evaluation of FEM of metal spinning to path definition with sufficient fine mesh to capture behavior of work piece; The evaluation of feed rate of roller, direction of roller,& type of roller stimulated. The metal spinning process has the more flexible to produce a wider range of product shape & to form more challenge material.

Keywords: metal spinning, FEM analysis, simulation of metal spinning, mechanical engineering

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1825 Analysis of Organizational Factors Effect on Performing Electronic Commerce Strategy: A Case Study of the Namakin Food Industry

Authors: Seyed Hamidreza Hejazi Dehghani, Neda Khounsari

Abstract:

Quick growth of electronic commerce in developed countries means that developing nations must change in their commerce strategies fundamentally. Most organizations are aware of the impact of the Internet and e-Commerce on the future of their firm, and thus, they have to focus on organizational factors that have an effect on the deployment of an e-Commerce strategy. In this situation, it is essential to identify organizational factors such as the organizational culture, human resources, size, structure and product/service that impact an e-commerce strategy. Accordingly, this research specifies the effects of organizational factors on applying an e-commerce strategy in the Namakin food industry. The statistical population of this research is 95 managers and employees. Cochran's formula is used for determination of the sample size that is 77 of the statistical population. Also, SPSS and Smart PLS software were utilized for analyzing the collected data. The results of hypothesis testing show that organizational factors have positive and significant effects of applying an e-Commerce strategy. On the other hand, sub-hypothesizes show that effectiveness of the organizational culture and size criteria were rejected and other sub-hypothesis were accepted.

Keywords: electronic commerce, organizational factors, attitude of managers, organizational readiness

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1824 An Examination of Economic Evaluation Approaches in Mental Health Promotion Initiatives Targeted at Black and Asian Minority Ethnic Communities in the UK: A Critical Discourse Analysis

Authors: Phillipa Denise Peart

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Black Asian and Minority Ethnic (BAME) people are more at risk of developing mental health disorders because they are more exposed to unfavorable social, economic, and environmental circumstances. These include housing, education, employment, community development, stigma, and discrimination. However, the majority of BAME mental health intervention studies focus on treatment with therapeutically effective drugs and use basic economic methods to evaluate their effectiveness; as a result, little is invested in the economic assessment of psychosocial interventions in BAME mental health. The UK government’s austerity programme and reduced funds for mental health services, has increased the need for the evaluation and assessment of initiatives to focus on value for money. The No Health without Mental Health policy (2011) provides practice guidance to practitioners, but there is little or no mention of the need to provide mental health initiatives targeted at BAME communities that are effective in terms of their impact and the cost-effectiveness. This, therefore, appears to contradict with and is at odds with the wider political discourse, which suggests there should be an increasing focus on health economic evaluation. As a consequence, it could be argued that whilst such policies provide direction to organisations to provide mental health services to the BAME community, by not requesting effective governance, assurance, and evaluation processes, they are merely paying lip service to address these problems and not helping advance knowledge and practice through evidence-based approaches. As a result, BAME communities suffer due to lack of efficient resources that can aid in the recovery process. This research study explores the mental health initiatives targeted at BAME communities, and analyses the techniques used when examining the cost effectiveness of mental health initiatives for BAME mental health communities. Using critical discourse analysis as an approach and method, mental health services will be selected as case studies, and their evaluations will be examined, alongside the political drivers that frame, shape, and direct their work. In doing so, it will analyse what the mental health policies initiatives are, how the initiatives are directed and demonstrate how economic models of evaluation are used in mental health programmes and how the value for money impacts and outcomes are articulated by mental health programme staff. It is anticipated that this study will further our understanding in order to provide adequate mental health resources and will deliver creative, supportive research to ensure evaluation is effective for the government to provide and maintain high quality and efficient mental health initiatives targeted at BAME communities.

Keywords: black, Asian and ethnic minority, economic models, mental health, health policy

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1823 Application of Costing System in the Small and Medium Sized Enterprises (SME) in Turkey

Authors: Hamide Özyürek, Metin Yılmaz

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Standard processes, similar and limited production lines, the production of high direct costs will be more accurate than the use of parts of the traditional cost systems in the literature. However, direct costs, overhead expenses, in turn, decreases the burden of increasingly sophisticated production facilities, a situation that led the researchers to look for the cost of traditional systems of alternative techniques. Variety cost management approaches for example Total quality management (TQM), just-in-time (JIT), benchmarking, kaizen costing, targeting cost, life cycle costs (LLC), activity-based costing (ABC) value engineering have been introduced. Management and cost applications have changed over the past decade and will continue to change. Modern cost systems can provide relevant and accurate cost information. These methods provide the decisions about customer, product and process improvement. The aim of study is to describe and explain the adoption and application of costing systems in SME. This purpose reports on a survey conducted during 2014 small and medium sized enterprises (SME) in Ankara. The survey results were evaluated using SPSS package program.

Keywords: modern costing systems, managerial accounting, cost accounting, costing

Procedia PDF Downloads 561