Search results for: fourth generation
Commenced in January 2007
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Edition: International
Paper Count: 3918

Search results for: fourth generation

1458 Studying the Beginnings of Strategic Behavior

Authors: Taher Abofol, Yaakov Kareev, Judith Avrahami, Peter M. Todd

Abstract:

Are children sensitive to their relative strength in competitions against others? Performance on tasks that require cooperation or coordination (e.g. the Ultimatum Game) indicates that early precursors of adult-like notions of fairness and reciprocity, as well as altruistic behavior, are evident at an early age. However, not much is known regarding developmental changes in interactive decision-making, especially in competitive interactions. Thus, it is important to study the developmental aspects of strategic behavior in these situations. The present research focused on cognitive-developmental changes in a competitive interaction. Specifically, it aimed at revealing how children engage in strategic interactions that involve the allocation of limited resources over a number of fields of competition, by manipulating relative strength. Relative strength refers to situations in which player strength changes midway through the game: the stronger player becomes the weaker one, while the weaker player becomes the stronger one. An experiment was conducted to find out if the behavior of children of different age groups differs in the following three aspects: 1. Perception of relative strength. 2. Ability to learn while gaining experience. 3. Ability to adapt to change in relative strength. The task was composed of a resource allocation game. After the players allocated their resources (privately and simultaneously), a competition field was randomly chosen for each player. The player who allocated more resources to the field chosen was declared the winner of that round. The resources available to the two competitors were unequal (or equal, for control). The theoretical solution for this game is that the weaker player should give up on a certain number of fields, depending on the stronger opponent’s relative strength, in order to be able to compete with the opponent on equal footing in the remaining fields. Participants were of three age groups, first-graders (N = 36, mean age = 6), fourth-graders (N = 36, mean age = 10), and eleventh-graders (N = 72, mean age = 16). The games took place between players of the same age and lasted for 16 rounds. There were two experimental conditions – a control condition, in which players were of equal strength, and an experimental condition, in which players differed in strength. In the experimental condition, players' strength was changed midway through the session. Results indicated that players in all age groups were sensitive to their relative strength, and played in line with the theoretical solution: the weaker players gave up on more fields than the stronger ones. This understanding, as well as the consequent difference in allocation between weak and strong players, was more pronounced among older participants. Experience led only to minimal behavioral change. Finally, the children from the two older groups, particularly the eleventh graders adapted quickly to the midway switch in relative strength. In contrast, the first-graders hardly changed their behavior with the change in their relative strength, indicating a limited ability to adapt. These findings highlight young children’s ability to consider their relative strength in strategic interactions and its boundaries.

Keywords: children, competition, decision making, developmental changes, strategic behavior

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1457 Semantic Differential Technique as a Kansei Engineering Tool to Enquire Public Space Design Requirements: The Case of Parks in Tehran

Authors: Nasser Koleini Mamaghani, Sara Mostowfi

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The complexity of public space design makes it difficult for designers to simultaneously consider all issues for thorough decision-making. Among public spaces, the public space around people’s house is the most prominent space that affects and impacts people’s daily life. Considering recreational public spaces in cities, their main purpose would be to design for experiences that enable a deep feeling of peace and a moment of being away from the hectic daily life. Respecting human emotions and restoring natural environments, although difficult and to some extent out of reach, are key issues for designing such spaces. In this paper we propose to analyse the structure of recreational public spaces and the related emotional impressions. Furthermore, we suggest investigating how these structures influence people’s choice for public spaces by using differential semantics. According to Kansei methodology, in order to evaluate a situation appropriately, the assessment variables must be adapted to the user’s mental scheme. This means that the first step would have to be the identification of a space’s conceptual scheme. In our case study, 32 Kansei words and 4 different locations, each with a different sensual experience, were selected. The 4 locations were all parks in the city of Tehran (Iran), each with a unique structure and artifacts such as a fountain, lighting, sculptures, and music. It should be noted that each of these parks has different combination and structure of environmental and artificial elements like: fountain, lightning, sculpture, music (sound) and so forth. The first one was park No.1, a park with natural environment, the selected space was a fountain with motion light and sculpture. The second park was park No.2, in which there are different styles of park construction: ways from different countries, the selected space was traditional Iranian architecture with a fountain and trees. The third one was park No.3, the park with modern environment and spaces, and included a fountain that moved according to music and lighting. The fourth park was park No.4, the park with combination of four elements: water, fire, earth, wind, the selected space was fountains squirting water from the ground up. 80 participant (55 males and 25 females) aged from 20-60 years participated in this experiment. Each person filled the questionnaire in the park he/she was in. Five-point semantic differential scale was considered to determine the relation between space details and adjectives (kansei words). Received data were analyzed by multivariate statistical technique (factor analysis using SPSS statics). Finally the results of this analysis are criteria as inspiration which can be used in future space designing for creating pleasant feeling in users.

Keywords: environmental design, differential semantics, Kansei engineering, subjective preferences, space

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1456 Assessing the Impact of Frailty in Elderly Patients Undergoing Emergency Laparotomies in Singapore

Authors: Zhao Jiashen, Serene Goh, Jerry Goo, Anthony Li, Lim Woan Wui, Paul Drakeford, Chen Qing Yan

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Introduction: Emergency laparotomy (EL) is one of the most common surgeries done in Singapore to treat acute abdominal pathologies. A significant proportion of these surgeries are performed in the geriatric population (65 years and older), who tend to have the highest postoperative morbidity, mortality, and highest utilization of intensive care resources. Frailty, the state of vulnerability to adverse outcomes from an accumulation of physiological deficits, has been shown to be associated with poorer outcomes after surgery and remains a strong driver of healthcare utilization and costs. To date, there is little understanding of the impact it has on emergency laparotomy outcomes. The objective of this study is to examine the impact of frailty on postoperative morbidity, mortality, and length of stay after EL. Methods: A retrospective study was conducted in two tertiary centres in Singapore, Tan Tock Seng Hospital and Khoo Teck Puat Hospital the period from January to December 2019. Patients aged 65 years and above who underwent emergency laparotomy for intestinal obstruction, perforated viscus, bowel ischaemia, adhesiolysis, gastrointestinal bleed, or another suspected acute abdomen were included. Laparotomies performed for trauma, cholecystectomy, appendectomy, vascular surgery, and non-GI surgery were excluded. The Clinical Frailty Score (CFS) developed by the Canadian Study of Health and Aging (CSHA) was used. A score of 1 to 4 was defined as non-frail and 5 to 7 as frail. We compared the clinical outcomes of elderly patients in the frail and non-frail groups. Results: There were 233 elderly patients who underwent EL during the study period. Up to 26.2% of patients were frail. Patients who were frail (CFS 5-9) tend to be older, 79 ± 7 vs 79 ± 5 years of age, p <0.01. Gender distribution was equal in both groups. Indication for emergency laparotomies, time from diagnosis to surgery, and presence of consultant surgeons and anaesthetists in the operating theatre were comparable (p>0.05). Patients in the frail group were more likely to receive postoperative geriatric assessment than in the non-frail group, 49.2% vs. 27.9% (p<0.01). The postoperative complications were comparable (p>0.05). The length of stay in the critical care unit was longer for the frail patients, 2 (IQR 1-6.5) versus 1 (IQR 0-4) days, p<0.01. Frailty was found to be an independent predictor of 90-day mortality but not age, OR 2.9 (1.1-7.4), p=0.03. Conclusion: Up to one-fourth of the elderly who underwent EL were frail. Patients who were frail were associated with a longer length of stay in the critical care unit and a 90-day mortality rate of more than three times that of their non-frail counterparts. PPOSSUM was a better predictor of 90-day mortality in the non-frail group than in the frail group. As frailty scoring was a significant predictor of 90-day mortality, its integration into acute surgical units to facilitate shared decision-making and discharge planning should be considered.

Keywords: frailty elderly, emergency, laparotomy

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1455 Optimization of Sequential Thermophilic Bio-Hydrogen/Methane Production from Mono-Ethylene Glycol via Anaerobic Digestion: Impact of Inoculum to Substrate Ratio and N/P Ratio

Authors: Ahmed Elreedy, Ahmed Tawfik

Abstract:

This investigation aims to assess the effect of inoculum to substrate ratio (ISR) and nitrogen to phosphorous balance on simultaneous biohydrogen and methane production from anaerobic decomposition of mono-ethylene glycol (MEG). Different ISRs were applied in the range between 2.65 and 13.23 gVSS/gCOD, whereas the tested N/P ratios were changed from 4.6 to 8.5; both under thermophilic conditions (55°C). The maximum obtained methane and hydrogen yields (MY and HY) of 151.86±10.8 and 22.27±1.1 mL/gCODinitial were recorded at ISRs of 5.29 and 3.78 gVSS/gCOD, respectively. Unlikely, the ammonification process, in terms of net ammonia produced, was found to be ISR and COD/N ratio dependent, reaching its peak value of 515.5±31.05 mgNH4-N/L at ISR and COD/N ratio of 13.23 gVSS/gCOD and 11.56. The optimum HY was enhanced by more than 1.45-fold with declining N/P ratio from 8.5 to 4.6; whereas, the MY was improved (1.6-fold), while increasing N/P ratio from 4.6 to 5.5 with no significant impact at N/P ratio of 8.5. The results obtained revealed that the methane production was strongly influenced by initial ammonia, compared to initial phosphate. Likewise, the generation of ammonia was markedly deteriorated from 535.25±41.5 to 238.33±17.6 mgNH4-N/L with increasing N/P ratio from 4.6 to 8.5. The kinetic study using Modified Gompertz equation was successfully fitted to the experimental outputs (R2 > 0.9761).

Keywords: mono-ethylene glycol, biohydrogen and methane, inoculum to substrate ratio, nitrogen to phosphorous balance, ammonification

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1454 Advanced Technologies for Detector Readout in Particle Physics

Authors: Y. Venturini, C. Tintori

Abstract:

Given the continuous demand for improved readout performances in particle and dark matter physics, CAEN SpA is pushing on the development of advanced technologies for detector readout. We present the Digitizers 2.0, the result of the success of the previous Digitizers generation, combined with expanded capabilities and a renovation of the user experience introducing the open FPGA. The first product of the family is the VX2740 (64 ch, 125 MS/s, 16 bit) for advanced waveform recording and Digital Pulse Processing, fitting with the special requirements of Dark Matter and Neutrino experiments. In parallel, CAEN is developing the FERS-5200 platform, a Front-End Readout System designed to read out large multi-detector arrays, such as SiPMs, multi-anode PMTs, silicon strip detectors, wire chambers, GEM, gas tubes, and others. This is a highly-scalable distributed platform, based on small Front-End cards synchronized and read out by a concentrator board, allowing to build extremely large experimental setup. We plan to develop a complete family of cost-effective Front-End cards tailored to specific detectors and applications. The first one available is the A5202, a 64-channel unit for SiPM readout based on CITIROC ASIC by Weeroc.

Keywords: dark matter, digitizers, front-end electronics, open FPGA, SiPM

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1453 Preparation of Hyperbranched Polymers for Application in Light Emitting Diodes

Authors: Amal Aljohani, Ahmed Iraqi

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Emitting materials with thermally activated delayed fluorescence (TADF) properties as the third generation of organic light-emitting diodes (OLEDs) have received much attention as a modern class of highly efficient emitters because such properties enable the harvesting of both singlet and triplet excitons in EL applications without the doping with complexes of scarce noble metals such as platinum and iridium. Improved molecular design of TADF molecules and applied materials exhibiting internal electroluminescence (EL) with quantum efficiencies of nearly 100% has been achieved being. A2B3 hyperbranched polymers based on new derivatives containing silane core units serving as host materials for thermally activated delayed fluorescence (TADF) guest molecules have been designed and synthesized through several steps, including the synthesis of tetrakis(4-bromophenyl)silane, bis(4-(9H-carbazol-9-yl)phenyl)bis(4-bromophenyl)silane,bis(4-(9H-carbazol-9 yl)phenyl)bis(4-methoxyphenyl)silane and bis(4-(9H-carbazol-9-yl)phenyl)bis(4hydroxyphenyl)silane. This monomer has been used successfully used along with 1,1,1-tri-(p-tosyloxymethyl)-propane to prepare A2B3 hyperbranched polymers via step-growth polymerization. The characterization and the properties of these new host polymers will be presented and discussed in this contribution.

Keywords: carbazole, organic light emitting diodes, thermally activated delayed fluorescence, donor-acceptor, host and guest interaction

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1452 Food Service Waste Management In Nigeria: Emerging Opportunities And Policy Initiatives For Mitigation

Authors: Victor Oyewumi Ogunbiyi

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Food waste is recognised as one of the major global challenges in achieving a sustainable future. Currently, very little is known about the multi-stakeholder approach to food waste management downstream of the supply chain, particularly in the foodservice sector. In order to better understand and explain the complex issues of food waste, a qualitative study was conducted on the generation of food waste in food services (restaurants, catering, canteens, and local food vendors) and policy initiatives to mitigate it from the perspective of the stakeholders. A semi-structured interview approach and observation were used to collect data from some 32 selected stakeholders in Garki, Abuja, Nigeria. Thematic analysis was employed to analyse the data from the qualitative instrument adopted in this study. Results revealed that the attitude of stakeholders, poor environmental hygiene, poor food cooking skills and handling, and lack of communication are the major causes of food waste. This study identified seven policy initiatives: regulations, information and education campaigns, economic instruments, mobile applications, stakeholders’ collaboration, firm internal action, and training. Finally, we link policy initiatives to food waste mitigation to provide a response to the damaging shock of food waste.

Keywords: food waste, foodservices, emerging opportunities, policy initiatives, food waste prevention, multistakeholder. garki district-abuja

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1451 Coupled Analysis for Hazard Modelling of Debris Flow Due to Extreme Rainfall

Authors: N. V. Nikhil, S. R. Lee, Do Won Park

Abstract:

Korean peninsula receives about two third of the annual rainfall during summer season. The extreme rainfall pattern due to typhoon and heavy rainfall results in severe mountain disasters among which 55% of them are debris flows, a major natural hazard especially when occurring around major settlement areas. The basic mechanism underlined for this kind of failure is the unsaturated shallow slope failure by reduction of matric suction due to infiltration of water and liquefaction of the failed mass due to generation of positive pore water pressure leading to abrupt loss of strength and commencement of flow. However only an empirical model cannot simulate this complex mechanism. Hence, we have employed an empirical-physical based approach for hazard analysis of debris flow using TRIGRS, a debris flow initiation criteria and DAN3D in mountain Woonmyun, South Korea. Debris flow initiation criteria is required to discern the potential landslides which can transform into debris flow. DAN-3D, being a new model, does not have the calibrated values of rheology parameters for Korean conditions. Thus, in our analysis we have used the recent 2011 debris flow event in mountain Woonmyun san for calibration of both TRIGRS model and DAN-3D, thereafter identifying and predicting the debris flow initiation points, path, run out velocity, and area of spreading for future extreme rainfall based scenarios.

Keywords: debris flow, DAN-3D, extreme rainfall, hazard analysis

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1450 On the Use of Machine Learning for Tamper Detection

Authors: Basel Halak, Christian Hall, Syed Abdul Father, Nelson Chow Wai Kit, Ruwaydah Widaad Raymode

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The attack surface on computing devices is becoming very sophisticated, driven by the sheer increase of interconnected devices, reaching 50B in 2025, which makes it easier for adversaries to have direct access and perform well-known physical attacks. The impact of increased security vulnerability of electronic systems is exacerbated for devices that are part of the critical infrastructure or those used in military applications, where the likelihood of being targeted is very high. This continuously evolving landscape of security threats calls for a new generation of defense methods that are equally effective and adaptive. This paper proposes an intelligent defense mechanism to protect from physical tampering, it consists of a tamper detection system enhanced with machine learning capabilities, which allows it to recognize normal operating conditions, classify known physical attacks and identify new types of malicious behaviors. A prototype of the proposed system has been implemented, and its functionality has been successfully verified for two types of normal operating conditions and further four forms of physical attacks. In addition, a systematic threat modeling analysis and security validation was carried out, which indicated the proposed solution provides better protection against including information leakage, loss of data, and disruption of operation.

Keywords: anti-tamper, hardware, machine learning, physical security, embedded devices, ioT

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1449 An Appraisal of Revenue Collection in Local Government: A Case Study of Boripe Local Government Iragbiji Osun State

Authors: Olanike O. Akinwale, Isiaka S. Adedoyin

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Revenue is a fund realized by the government to meet both current and capital expenditures. The study found out the various ways through which local governments in Nigeria generate revenue or obtain funds and determined whether the people of Boripe local government are paying tax as at when due and also evaluated how the revenue generated is being used by the local government. During the course of this study, research questionnaires were drafted and distributed to respondents in the local government secretariat who supplied the information needed to carry out the research work. Data were collected by using simple random sampling technique where members of the population have been given equal chance of being picked as a member of the sample. Data were analysed using chart table; the chart analyzed the figure of the past two years revenue and expenditure of the local government. It was deduced from the result that revenue generated but this was not up to what one expected for this local government to finance the projected expenditure when the size was considered, its location as well as its natural endowment of this local government. This was due to lack of cooperation of the people and staffs within the local government in the local government jurisdiction as well as fraudulent activities the revenue collectors engaged in. Revenue generation is a fuel for development in any organization whether public or private. The ability of revenue drive of Boripe was not strong enough since the targeted revenue from taxation was not enough to meet the projected expenditure for a particular year as in 2016, the difference was carried forward to the next year.

Keywords: appraisal, expenditure, local government, questionnaire, revenue

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1448 Numerical Investigation of Supertall Buildings and Using Aerodynamic Characteristics to Create New Wind Power Sources

Authors: Mohammad A. Masoumi, Mohammad Zare, Soroush Sabouki

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This study investigates the aerodynamic characteristics of supertall buildings to evaluate wind turbine installation at high altitudes. Most recent studies have investigated supertall buildings at a horizontal plane, while a vertical plan could be as important, especially to install wind turbines. A typical square-plan building with a height of 500 m is investigated numerically at horizontal and vertical plans to evaluate wind power generation potentials. The results show good agreement with experimental data and past studies. Then four new geometries are proposed to improvise regions at high altitudes to install wind turbines. Evaluating the simulations shows two regions with high power density, which have the possibility to install wind turbines. Results show that improvised regions to install wind turbines at high altitudes contain significant power density while higher power density is found behind buildings in a far distance. In addition, power density fluctuations behind buildings are investigated, which show decreasing fluctuations by reaching 50 m altitude while altitudes lower than 20 m have the most fluctuations.

Keywords: wind power, supertall building, power density, aerodynamic characteristics, wind turbine mobile, quality assurance, testing, applications

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1447 Analysis of the Premature In-Service Failure of Engine Mounting Towers of an Industrial Generator

Authors: Stephen J Futter, Michael I Okereke

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This paper presents an investigation of the premature in-service failure of the engine mounting towers that form part of the bedframe commonly used for industrial power generation applications. The client during a routine in-service assessment of the generator set observed that the engine mounting towers had cracked. Thus, this study has investigated in detail the origin of the crack and proffered solutions to prevent a re-occurrence. Seven step problem solving methodology was followed during this paper. The study used both experimental and numerical approaches to understand, monitor and evaluate the cause and evolution of the premature failure. Findings from this study indicated that the failure resulted from a combination of varied processes from procurement of material parts, material selection, welding processes and inaptly designed load-bearing mechanics of the generating set and its mounting arrangement. These in-field observations and experimental simulations provided insights to design and validate a numerical finite element sub-model of the cracked bedframe considering thermal cycling: designed as part of these investigations. Resulting findings led to a recommendation of several procedural changes that should be adopted by the manufacturer, in order to prevent the re-occurrence of such pre-mature failure in future industrial applications.

Keywords: Engine, Premature Failure, Failure Analysis, Finite Element Model

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1446 Mother's Knowledge, Attitude and Practices towards Childhood Immunization in District Nankana Sahib

Authors: Farina Maqbool

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Background: It is well said that children are considered the future masons of the country and a healthy brain is found in a healthy body. Therefore, a healthy generation can be produced by giving knowledge of immunization to mothers. Immunization is the most lucrative public health intrusion that has placed the greatest effect on the health of the people. The main objective of the present study was to find out the mother’s knowledge, attitude, and practices towards childhood immunization. Methods: Multistage sampling technique was used. One hundred and sixty mothers were selected conveniently who have at least one child up to two years. Data were collected through the face to face interview. The chi-square test was used to test the significance of the association between independent and dependent variables. Data were analyzed using the Statistical Package for Social Science. Results: A higher percentage of mothers (85.0%) knew vaccine-preventable diseases. Major proportion (82.5%) of the mothers had thought that immunization is important for their child’s health. A majority (66.3%) of the respondents’ children were fully immunized, whereas 26.3 percent of them were replied negatively. Remaining 7.5 percent of the respondents’ child un-immunized Chi-square value (39.14) shows a highly significant association between the education of the respondents and receiving of all recommended vaccines for children. Gamma value shows a strong positive relationship between the variables.

Keywords: attitude, childhood, immunization, knowledge, practices

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1445 Modular Harmonic Cancellation in a Multiplier High Voltage Direct Current Generator

Authors: Ahmad Zahran, Ahmed Herzallah, Ahmad Ahmad, Mahran Quraan

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Generation of high DC voltages is necessary for testing the insulation material of high voltage AC transmission lines with long lengths. The harmonic and ripple contents of the output DC voltage supplied by high voltage DC circuits require the use of costly capacitors to smooth the output voltage after rectification. This paper proposes a new modular multiplier high voltage DC generator with embedded Cockcroft-Walton circuits that achieve a negligible harmonic and ripple contents of the output DC voltage without the need for costly filters to produce a nearly constant output voltage. In this new topology, Cockcroft-Walton modules are connected in series to produce a high DC output voltage. The modules are supplied by low input AC voltage sources that have the same magnitude and frequency and shifted from each other by a certain angle to eliminate the harmonics from the output voltage. The small ripple factor is provided by the smoothing column capacitors and the phase shifted input voltages of the cascaded modules. The constituent harmonics within each module are determined using Fourier analysis. The viability of the proposed DC generator for testing purposes and the effectiveness of the cascaded connection are confirmed by numerical simulations using MATLAB/Simulink.

Keywords: Cockcroft-Walton circuit, harmonics, ripple factor, HVDC generator

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1444 Chaos Fuzzy Genetic Algorithm

Authors: Mohammad Jalali Varnamkhasti

Abstract:

The genetic algorithms have been very successful in handling difficult optimization problems. The fundamental problem in genetic algorithms is premature convergence. This paper, present a new fuzzy genetic algorithm based on chaotic values instead of the random values in genetic algorithm processes. In this algorithm, for initial population is used chaotic sequences and then a new sexual selection proposed for selection mechanism. In this technique, the population is divided such that the male and female would be selected in an alternate way. The layout of the male and female chromosomes in each generation is different. A female chromosome is selected by tournament selection size from the female group. Then, the male chromosome is selected, in order of preference based on the maximum Hamming distance between the male chromosome and the female chromosome or The highest fitness value of male chromosome (if more than one male chromosome is having the maximum Hamming distance existed), or Random selection. The selections of crossover and mutation operators are achieved by running the fuzzy logic controllers, the crossover and mutation probabilities are varied on the basis of the phenotype and genotype characteristics of the chromosome population. Computational experiments are conducted on the proposed techniques and the results are compared with some other operators, heuristic and local search algorithms commonly used for solving p-median problems published in the literature.

Keywords: genetic algorithm, fuzzy system, chaos, sexual selection

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1443 Energy Scenarios for Greater Kampala Metropolitan Area towards a Sustainable 2050: A TIMES-VEDA Analysis

Authors: Kimuli Ismail, Michael Lubwama, John Baptist Kirabira, Adam Sebbit

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This study develops 4 energy scenarios for Greater Kampala Metropolitan Area (GKMA). GKMA is Uganda’s capital with a population of 4.1million and a GDP growth rate of 5.8 with a nonsustainable energy management system. The study uses TIMES-VEDA to examine the energy impacts of business as usual (BAU), Kabejja, Carbon-Tax, and Lutta scenarios in commercial, industrial, transportation, residential, agricultural, and electricity generation activities. BAU is the baseline scenario with limited CO2 emissions restrictions against which Kabejja with 20% CO2 emissions restriction, a carbon tax of $100/ton imposed in 2050 for Carbon-Tax scenario, and Lutta with 95% CO2 emissions restriction is made. The analysis suggests that if the current policy trends continue as BAU, consumption would increase from 139.6PJ to 497.42PJ and CO2 emissions will increase from 4.6mtns to 7mtns. However, consumption would decrease by 2.3% in Kabejja, 3.4% in Carbon-Tax, and 3.3 % in Lutta compared to BAU. The CO2 emissions would decrease by 8.57% in Kabejja, 55.14% in Carbon-Tax, and 60% in Lutta compared to BAU. Sustainability is achievable when low-carbon electricity is increased by 53.68% in the EMS, and setting up an electrified Kampala metro. The study recommends Lutta as the sustainable pathway to a lowcarbon 2050.

Keywords: Sustainability, Scenario Plannnig, Times-Veda Modelling, Energy Policy Development

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1442 Catchment Yield Prediction in an Ungauged Basin Using PyTOPKAPI

Authors: B. S. Fatoyinbo, D. Stretch, O. T. Amoo, D. Allopi

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This study extends the use of the Drainage Area Regionalization (DAR) method in generating synthetic data and calibrating PyTOPKAPI stream yield for an ungauged basin at a daily time scale. The generation of runoff in determining a river yield has been subjected to various topographic and spatial meteorological variables, which integers form the Catchment Characteristics Model (CCM). Many of the conventional CCM models adapted in Africa have been challenged with a paucity of adequate, relevance and accurate data to parameterize and validate the potential. The purpose of generating synthetic flow is to test a hydrological model, which will not suffer from the impact of very low flows or very high flows, thus allowing to check whether the model is structurally sound enough or not. The employed physically-based, watershed-scale hydrologic model (PyTOPKAPI) was parameterized with GIS-pre-processing parameters and remote sensing hydro-meteorological variables. The validation with mean annual runoff ratio proposes a decent graphical understanding between observed and the simulated discharge. The Nash-Sutcliffe efficiency and coefficient of determination (R²) values of 0.704 and 0.739 proves strong model efficiency. Given the current climate variability impact, water planner can now assert a tool for flow quantification and sustainable planning purposes.

Keywords: catchment characteristics model, GIS, synthetic data, ungauged basin

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1441 Characterization of Phenolic Compounds from Carménère Wines during Aging with Oak Wood (Staves, Chips and Barrels)

Authors: E. Obreque-Slier, J. Laqui-Estaña, A. Peña-Neira, M. Medel-Marabolí

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Wine is an important source of polyphenols. Red wines show important concentrations of nonflavonoid (gallic acid, ellagic acid, caffeic acid and coumaric acid) and flavonoid compounds [(+)-catechin, (-)-epicatechin, (+)-gallocatechin and (-)-epigallocatechin]. However, a significant variability in the quantitative and qualitative distribution of chemical constituents in wine has to be expected depending on an array of important factors, such as the varietal differences of Vitis vinifera and cultural practices. It has observed that Carménère grapes present a differential composition and evolution of phenolic compounds when compared to other varieties and specifically with Cabernet Sauvignon grapes. Likewise, among the cultural practices, the aging in contact with oak wood is a high relevance factor. Then, the extraction of different polyphenolic compounds from oak wood into wine during its ageing process produces both qualitative and quantitative changes. Recently, many new techniques have been introduced in winemaking. One of these involves putting new pieces of wood (oak chips or inner staves) into inert containers. It offers some distinct and previously unavailable flavour advantages, as well as new options in wine handling. To our best knowledge, there is not information about the behaviour of Carménère wines (Chilean emblematic cultivar) in contact with oak wood. In addition, the effect of aging time and wood product (barrels, chips or staves) on the phenolic composition in Carménère wines has not been studied. This study aims at characterizing the condensed and hydrolyzable tannins from Carménère wines during the aging with staves, chips and barrels from French oak wood. The experimental design was completely randomized with two independent assays: aging time (0-12 month) and different formats of wood (barrel, chips and staves). The wines were characterized by spectrophotometric (total tannins and fractionation of proanthocyanidins into monomers, oligomers and polymers) and HPLC-DAD (ellagitannins) analysis. The wines in contact with different products of oak wood showed a similar content of total tannins during the study, while the control wine (without oak wood) presented a lower content of these compounds. In addition, it was observed that the polymeric proanthocyanidin fraction was the most abundant, while the monomeric fraction was the less abundant fraction in all treatments in two sample. However, significative differences in each fractions were observed between wines in contact from barrel, chips, and staves in two sample dates. Finally, the wine from barrels presented the highest content of the ellagitannins from the fourth to the last sample date. In conclusion, the use of alternative formats of oak wood affects the chemical composition of wines during aging, and these enological products are an interesting alternative to contribute with tannins to wine.

Keywords: enological inputs, oak wood aging, polyphenols, red wine

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1440 Students’ Speech Anxiety in Blended Learning

Authors: Mary Jane B. Suarez

Abstract:

Public speaking anxiety (PSA), also known as speech anxiety, is innumerably persistent in any traditional communication classes, especially for students who learn English as a second language. The speech anxiety intensifies when communication skills assessments have taken their toll in an online or a remote mode of learning due to the perils of the COVID-19 virus. Both teachers and students have experienced vast ambiguity on how to realize a still effective way to teach and learn speaking skills amidst the pandemic. Communication skills assessments like public speaking, oral presentations, and student reporting have defined their new meaning using Google Meet, Zoom, and other online platforms. Though using such technologies has paved for more creative ways for students to acquire and develop communication skills, the effectiveness of using such assessment tools stands in question. This mixed method study aimed to determine the factors that affected the public speaking skills of students in a communication class, to probe on the assessment gaps in assessing speaking skills of students attending online classes vis-à-vis the implementation of remote and blended modalities of learning, and to recommend ways on how to address the public speaking anxieties of students in performing a speaking task online and to bridge the assessment gaps based on the outcome of the study in order to achieve a smooth segue from online to on-ground instructions maneuvering towards a much better post-pandemic academic milieu. Using a convergent parallel design, both quantitative and qualitative data were reconciled by probing on the public speaking anxiety of students and the potential assessment gaps encountered in an online English communication class under remote and blended learning. There were four phases in applying the convergent parallel design. The first phase was the data collection, where both quantitative and qualitative data were collected using document reviews and focus group discussions. The second phase was data analysis, where quantitative data was treated using statistical testing, particularly frequency, percentage, and mean by using Microsoft Excel application and IBM Statistical Package for Social Sciences (SPSS) version 19, and qualitative data was examined using thematic analysis. The third phase was the merging of data analysis results to amalgamate varying comparisons between desired learning competencies versus the actual learning competencies of students. Finally, the fourth phase was the interpretation of merged data that led to the findings that there was a significantly high percentage of students' public speaking anxiety whenever students would deliver speaking tasks online. There were also assessment gaps identified by comparing the desired learning competencies of the formative and alternative assessments implemented and the actual speaking performances of students that showed evidence that public speaking anxiety of students was not properly identified and processed.

Keywords: blended learning, communication skills assessment, public speaking anxiety, speech anxiety

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1439 Application of Electrochemically Prepared PPy/MWCNT:MnO2 Nano-Composite Film in Microbial Fuel Cells for Sustainable Power Generation

Authors: Rajeev jain, D. C. Tiwari, Praveena Mishra

Abstract:

Nano-composite of polypyrrole/multiwalled carbon nanotubes:mangenese oxide (PPy/MWCNT:MnO2) was electrochemically deposited on the surface of carbon cloth (CC). The nano-composite was structurally characterized by FTIR, SEM, TEM and UV-Vis studies. Nano-composite was also characterized by cyclic voltammetry (CV), current voltage measurements (I-V) and the optical band gaps of film were evaluated from UV-Vis absorption studies. The PPy/MWCNT:MnO2 nano-composite was used as anode in microbial fuel cell (MFC) for sewage waste water treatment, power and coulombic efficiency measurement. The prepared electrode showed good electrical conductivity (0.1185 S m-1). This was also supported by band gap measurements (direct 0.8 eV, indirect 1.3 eV). The obtained maximum power density was 1125.4 mW m-2, highest chemical oxygen demand (COD) removal efficiency was 93% and the maximum coulombic efficiency was 59%. For the first time PPy/MWCNT:MnO2 nano-composite for MFC prepared from nano-composite electrode having the potential for the use in MFC with good stability and better adhesion of microbes is being reported. The SEM images confirm the growth and development of microbe’s colony.

Keywords: carbon cloth, electro-polymerization, functionalization, microbial fuel cells, multi walled carbon nanotubes, polypyrrole

Procedia PDF Downloads 253
1438 Validation of Global Ratings in Clinical Performance Assessment

Authors: S. J. Yune, S. Y. Lee, S. J. Im, B. S. Kam, S. Y. Baek

Abstract:

This study aimed to determine the reliability of clinical performance assessments, having been emphasized by ability-based education, and professors overall assessment methods. We addressed the following problems: First, we try to find out whether there is a difference in what we consider to be the main variables affecting the clinical performance test according to the evaluator’s working period and the number of evaluation experience. Second, we examined the relationship among the global rating score (G), analytic global rating score (Gc), and the sum of the analytical checklists (C). What are the main factors affecting clinical performance assessments in relation to the numbers of times the evaluator had administered evaluations and the length of their working period service? What is the relationship between overall assessment score and analytic checklist score? How does analytic global rating with 6 components in OSCE and 4 components in sub-domains (Gc) CPX: aseptic practice, precision, systemic approach, proficiency, successfulness, and attitude overall assessment score and task-specific analytic checklist score sum (C) affect the professor’s overall global rating assessment score (G)? We studied 75 professors who attended a 2016 Bugyeoung Consortium clinical skills performances test evaluating third and fourth year medical students at the Pusan National University Medical school in South Korea (39 prof. in OSCE, 36 prof. in CPX; all consented to participate in our study). Each evaluator used 3 forms; a task-specific analytic checklist, subsequent analytic global rating scale with sub-6 domains, and overall global scale. After the evaluation, the professors responded to the questionnaire on the important factors of clinical performance assessment. The data were analyzed by frequency analysis, correlation analysis, and hierarchical regression analysis using SPSS 21.0. Their understanding of overall assessment was analyzed by dividing the subjects into groups based on experiences. As a result, they considered ‘precision’ most important in overall OSCE assessment, and ‘precise accuracy physical examination’, ‘systemic approaches to taking patient history’, and ‘diagnostic skill capability’ in overall CPX assessment. For OSCE, there was no clear difference of opinion about the main factors, but there was for CPX. Analytic global rating scale score, overall rating scale score, and analytic checklist score had meaningful mutual correlations. According to the regression analysis results, task-specific checklist score sum had the greatest effect on overall global rating. professors regarded task-specific analytic checklist total score sum as best reflecting overall OSCE test score, followed by aseptic practice, precision, systemic approach, proficiency, successfulness, and attitude on a subsequent analytic global rating scale. For CPX, subsequent analytic global rating scale score, overall global rating scale score, and task-specific checklist score had meaningful mutual correlations. These findings support explanations for validity of professors’ global rating in clinical performance assessment.

Keywords: global rating, clinical performance assessment, medical education, analytic checklist

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1437 Creation and Evaluation of an Academic Blog of Tools for the Self-Correction of Written Production in English

Authors: Brady, Imelda Katherine, Da Cunha Fanego, Iria

Abstract:

Today's university students are considered digital natives and the use of Information Technologies (ITs) forms a large part of their study and learning. In the context of language studies, applications that help with revisions of grammar or vocabulary are particularly useful, especially if they are open access. There are studies that show the effectiveness of this type of application in the learning of English as a foreign language and that using IT can help learners become more autonomous in foreign language acquisition, given that these applications can enhance awareness of the learning process; this means that learners are less dependent on the teacher for corrective feedback. We also propose that the exploitation of these technologies also enhances the work of the language instructor wishing to incorporate IT into his/her practice. In this context, the aim of this paper is to present the creation of a repository of tools that provide support in the writing and correction of texts in English and the assessment of their usefulness on behalf of university students enrolled in the English Studies Degree. The project seeks to encourage the development of autonomous learning through the acquisition of skills linked to the self-correction of written work in English. To comply with the above, our methodology follows five phases. First of all, a selection of the main open-access online applications available for the correction of written texts in English is made: AutoCrit, Hemingway, Grammarly, LanguageTool, OutWrite, PaperRater, ProWritingAid, Reverso, Slick Write, Spell Check Plus and Virtual Writing Tutor. Secondly, the functionalities of each of these tools (spelling, grammar, style correction, etc.) are analyzed. Thirdly, explanatory materials (texts and video tutorials) are prepared on each tool. Fourth, these materials are uploaded into a repository of our university in the form of an institutional blog, which is made available to students and the general public. Finally, a survey was designed to collect students’ feedback. The survey aimed to analyse the usefulness of the blog and the quality of the explanatory materials as well as the degree of usefulness that students assigned to each of the tools offered. In this paper, we present the results of the analysis of data received from 33 students in the 1st semester of the 21-22 academic year. One result we highlight in our paper is that the students have rated this resource very highly, in addition to offering very valuable information on the perceived usefulness of the applications provided for them to review. Our work, carried out within the framework of a teaching innovation project funded by our university, emphasizes that teachers need to design methodological strategies that help their students improve the quality of their productions written in English and, by extension, to improve their linguistic competence.

Keywords: academic blog, open access tools, online self-correction, written production in English, university learning

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1436 Local Pricing Strategy Should Be the Entry Point of Equitable Benefit Sharing and Poverty Reduction in Community Based Forest Management: Some Evidences from Lowland Community Forestry in Nepal

Authors: Dhruba Khatri

Abstract:

Despite the short history of community based forest management, the community forestry program of Nepal has produced substantial positive effects to organize the local people at a local level institution called Community Forest User Group and manage the local forest resources in the line of poverty reduction since its inception in 1970s. Moreover, each CFUG has collected a community fund from the sale of forest products and non-forestry sources as well and the fund has played a vital role to improve the livelihood of user households living in and around the forests. The specific study sites were selected based on the criteria of i) community forests having dominancy of Sal forests, and ii) forests having 3-5 years experience of community forest management. The price rates of forest products fixed by the CFUGs and the distribution records were collected from the respective community forests. Nonetheless, the relation between pricing strategy and community fund collection revealed that the small change in price of forest products could greatly affect in community fund collection and carry out of forest management, community development, and income generation activities in the line of poverty reduction at local level.

Keywords: benefit sharing, community forest, equitable, Nepal

Procedia PDF Downloads 372
1435 Bulk Amounts of Linear and Cyclic Polypeptides on Our Hand within a Short Time

Authors: Yu Zhang, Il Kim

Abstract:

Polypeptides with defined peptide sequences illustrate the power of remarkable applications in drug delivery, tissue engineering, sensing and catalysis. Especially the cyclic polypeptides, the distinctive topological architecture imparts many characteristic properties comparing to linear polypeptides. Here, a facile and highly efficient strategy for the synthesis of linear and cyclic polypeptides is reported using N-heterocyclic carbenes (NHCs)-mediated ring-opening polymerization (ROP) of α-amino acid N-carboxyanhydrides (NCA) in the presence or absence of primary amine initiator. The polymerization proceeds rapidly in a quasi-living manner, allowing access to linear and cyclic polypeptides of well-defined chain length and narrow polydispersity, as evidenced by nuclear magnetic resonance spectrum (1H NMR and 13C NMR spectra) and size exclusion chromatography (SEC) analysis. The cyclic architecture of the polypeptides was further verified by matrix-assisted laser desorption ionization-time of flight (MALDI-TOF) mass spectra (MALDI-TOF MS) and electrospray ionization (ESI) mass spectra, as well as viscosity studies. This approach can also simplify workup procedures and make bulk scale synthesis possible, which thereby opens avenues for practical uses in diverse areas, opening up the new generation of polypeptide synthesis.

Keywords: α-amino acid N-carboxyanhydrides, living polymerization, polypeptides, N-heterocyclic carbenes, ring-opening polymerization

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1434 Achieving High Renewable Energy Penetration in Western Australia Using Data Digitisation and Machine Learning

Authors: A. D. Tayal

Abstract:

The energy industry is undergoing significant disruption. This research outlines that, whilst challenging; this disruption is also an emerging opportunity for electricity utilities. One such opportunity is leveraging the developments in data analytics and machine learning. As the uptake of renewable energy technologies and complimentary control systems increases, electricity grids will likely transform towards dense microgrids with high penetration of renewable generation sources, rich in network and customer data, and linked through intelligent, wireless communications. Data digitisation and analytics have already impacted numerous industries, and its influence on the energy sector is growing, as computational capabilities increase to manage big data, and as machines develop algorithms to solve the energy challenges of the future. The objective of this paper is to address how far the uptake of renewable technologies can go given the constraints of existing grid infrastructure and provides a qualitative assessment of how higher levels of renewable energy penetration can be facilitated by incorporating even broader technological advances in the fields of data analytics and machine learning. Western Australia is used as a contextualised case study, given its abundance and diverse renewable resources (solar, wind, biomass, and wave) and isolated networks, making a high penetration of renewables a feasible target for policy makers over coming decades.

Keywords: data, innovation, renewable, solar

Procedia PDF Downloads 351
1433 Defining the Turbulent Coefficients with the Effect of Atmospheric Stability in Wake of a Wind Turbine Wake

Authors: Mohammad A. Sazzad, Md M. Alam

Abstract:

Wind energy is one of the cleanest form of renewable energy. Despite wind industry is growing faster than ever there are some roadblocks towards the improvement. One of the difficulties the industry facing is insufficient knowledge about wake within the wind farms. As we know energy is generated in the lowest layer of the atmospheric boundary layer (ABL). This interaction between the wind turbine (WT) blades and wind introduces a low speed wind region which is defined as wake. This wake region shows different characteristics under each stability condition of the ABL. So, it is fundamental to know this wake region well which is defined mainly by turbulence transport and wake shear. Defining the wake recovery length and width are very crucial for wind farm to optimize the generation and reduce the waste of power to the grid. Therefore, in order to obtain the turbulent coefficients of velocity and length, this research focused on the large eddy simulation (LES) data for neutral ABL (NABL). According to turbulent theory, if we can present velocity defect and Reynolds stress in the form of local length and velocity scales, they become invariant. In our study velocity and length coefficients are 0.4867 and 0.4794 respectively which is close to the theoretical value of 0.5 for NABL. There are some invariant profiles because of the presence of thermal and wind shear power coefficients varied a little from the ideal condition.

Keywords: atmospheric boundary layer, renewable energy, turbulent coefficient, wind turbine, wake

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1432 Investigation on a Wave-Powered Electrical Generator Consisted of a Geared Motor-Generator Housed by a Double-Cone Rolling on Concentric Circular Rails

Authors: Barenten Suciu

Abstract:

An electrical generator able to harness energy from the water waves and designed as a double-cone geared motor-generator (DCGMG), is proposed and theoretically investigated. Similar to a differential gear mechanism, used in the transmission system of the auto vehicle wheels, an angular speed differential is created between the cones rolling on two concentric circular rails. Water wave acting on the floating DCGMG produces and a gear-box amplifies the speed differential to gain sufficient torque for power generation. A model that allows computation of the speed differential, torque, and power of the DCGMG is suggested. Influence of various parameters, regarding the construction of the DCGMG, as well as the contact between the double-cone and rails, on the electro-mechanical output, is emphasized. Results obtained indicate that the generated electrical power can be increased by augmenting the mass of the double-cone, the span of the rails, the apex angle of the cones, the friction between cones and rails, the amplification factor of the gear-box, and the efficiency of the motor-generator. Such findings are useful to formulate a design methodology for the proposed wave-powered generator.

Keywords: amplification of angular speed differential, circular concentric rails, double-cone, wave-powered electrical generator

Procedia PDF Downloads 145
1431 Empowering Certificate Management with Blockchain Technology

Authors: Yash Ambekar, Kapil Vhatkar, Prathamesh Swami, Kartikey Singh, Yashovardhan Kaware

Abstract:

The rise of online courses and certifications has created new opportunities for individuals to enhance their skills. However, this digital transformation has also given rise to coun- terfeit certificates. To address this multifaceted issue, we present a comprehensive certificate management system founded on blockchain technology and strengthened by smart contracts. Our system comprises three pivotal components: certificate generation, authenticity verification, and a user-centric digital locker for certificate storage. Blockchain technology underpins the entire system, ensuring the immutability and integrity of each certificate. The inclusion of a cryptographic hash for each certificate is a fundamental aspect of our design. Any alteration in the certificate’s data will yield a distinct hash, a powerful indicator of potential tampering. Furthermore, our system includes a secure digital locker based on cloud storage that empowers users to efficiently manage and access all their certificates in one place. Moreover, our project is committed to providing features for certificate revocation and updating, thereby enhancing the system’s flexibility and security. Hence, the blockchain and smart contract-based certificate management system offers a robust and one-stop solution to the escalating problem of counterfeit certificates in the digital era.

Keywords: blockchain technology, smart contracts, counterfeit certificates, authenticity verification, cryptographic hash, digital locker

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1430 Analysis of Digital Transformation in Banking: The Hungarian Case

Authors: Éva Pintér, Péter Bagó, Nikolett Deutsch, Miklós Hetényi

Abstract:

The process of digital transformation has a profound influence on all sectors of the worldwide economy and the business environment. The influence of blockchain technology can be observed in the digital economy and e-government, rendering it an essential element of a nation's growth strategy. The banking industry is experiencing significant expansion and development of financial technology firms. Utilizing developing technologies such as artificial intelligence (AI), machine learning (ML), and big data (BD), these entrants are offering more streamlined financial solutions, promptly addressing client demands, and presenting a challenge to incumbent institutions. The advantages of digital transformation are evident in the corporate realm, and firms that resist its adoption put their survival at risk. The advent of digital technologies has revolutionized the business environment, streamlining processes and creating opportunities for enhanced communication and collaboration. Thanks to the aid of digital technologies, businesses can now swiftly and effortlessly retrieve vast quantities of information, all the while accelerating the process of creating new and improved products and services. Big data analytics is generally recognized as a transformative force in business, considered the fourth paradigm of science, and seen as the next frontier for innovation, competition, and productivity. Big data, an emerging technology that is shaping the future of the banking sector, offers numerous advantages to banks. It enables them to effectively track consumer behavior and make informed decisions, thereby enhancing their operational efficiency. Banks may embrace big data technologies to promptly and efficiently identify fraud, as well as gain insights into client preferences, which can then be leveraged to create better-tailored products and services. Moreover, the utilization of big data technology empowers banks to develop more intelligent and streamlined models for accurately recognizing and focusing on the suitable clientele with pertinent offers. There is a scarcity of research on big data analytics in the banking industry, with the majority of existing studies only examining the advantages and prospects associated with big data. Although big data technologies are crucial, there is a dearth of empirical evidence about the role of big data analytics (BDA) capabilities in bank performance. This research addresses a gap in the existing literature by introducing a model that combines the resource-based view (RBV), the technical organization environment framework (TOE), and dynamic capability theory (DC). This study investigates the influence of Big Data Analytics (BDA) utilization on the performance of market and risk management. This is supported by a comparative examination of Hungarian mobile banking services.

Keywords: big data, digital transformation, dynamic capabilities, mobile banking

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1429 Modeling the Relation between Discretionary Accrual Earnings Management, International Financial Reporting Standards and Corporate Governance

Authors: Ikechukwu Ndu

Abstract:

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

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

Procedia PDF Downloads 129