Search results for: Ultra High Performance Concrete
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 30232

Search results for: Ultra High Performance Concrete

5092 A Cross-Sectional Assessment of Maternal Food Insecurity in Urban Settings

Authors: Theresia F. Mrema, Innocent Semali

Abstract:

Food insecurity to pregnant women seriously impedes efforts to reduce maternal mortality in resource poor countries. This study was carried out to assess determinants food insecurity among pregnant women in urban areas. A cross sectional study design was used to collect data for the period of two weeks. A structured questionnaire with both closed and open ended questions was used to interview a total of 225 randomly selected pregnant women who attend the three randomly selected antenatal care clinics in Temeke Municipal council. The food insecurity was measured using a modified version of the USDA’s core food security module which consists of 15questions. Logistic regression analysis was used to obtain strength of association between dependent and independent variables. Among 225 pregnant women attending antenatal care (ANC) interviewed 55.1% were food insecure. Food insecurity declined with increasing household wealth, it was also significantly low among those with less than three children compared with having more. Low level of food insecurity was associated with having Secondary education (Adjusted OR=0.24; 95%CI, 0.12–0.48), College Education (OR=0.156; 95%CI, 0.05-0.46), paid employment (OR=0.322; 95%CI, 0.11-0.96) and high income (OR=0.031; 95%CI, 0.01–0.07). Also, having head of the household with secondary education (OR=0.51; 95%CI, 0.07-0.32) college education (OR=0.04; 95%CI, 0.01-0.13) and paid employment (OR=0.225; 95%CI, 0.12-0.42). Food insecurity is a significant problem among pregnant women in Temeke Municipal which might significantly affect health of the pregnant woman and foetus due to higher maternal malnutrition which increases risk of miscarriage, maternal and infant mortality, and poor pregnancy outcomes. The study suggests a multi-sectoral approach in order to address this problem.

Keywords: food security, nutrition, pregnant women, urban settings

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5091 Unhealthy Food Consumption Behavior in Suan Sunandha Rajabhat Universities

Authors: Narumon Piaseu

Abstract:

This survey research was aimed to describe and compare consumption behavior of health risk food among students in Suan Sunandha Rajabhat University. Sample included 400 undergraduate students enrolled in the first semester of 2008 academic year. Data were collected by using self reported questionnaire developed by the researcher. Data were then analyzed by descriptive statistics including frequency, percentage, mean, standard deviation, and inferential statistics including independent t-test, and Oneway ANOVA. Results revealed that most of the sample were women (67%), enrolled in social related programs (74%). Approximately half of them (45.5%) stayed in dormitory. The mean of monthly income was 5,164 Baht and daily food expenditure was 114.55 Baht. Majority of them (83%) had ready-to-eat food. A major factor influencing their food selection was their parents (61%). A main reason for their food selection was food that looks good (70.75%). Almost half of them (46.25%) had heavy exercise less than 3 times per week. Regarding knowledge on health risk food, 43.5% of the sample had good knowledge. The followings were moderate (41%) and poor (41%). Most of the sample (60.75%) had consumption behavior at low risk. The following was at moderate risk (37.25%). Only 2% were at high risk. Among the sample, consumption behavior of health risk food were significantly different in years of study (F = 3.168, p = .024), daily food expenditure (F = 8.950, p <.001), and knowledge on health risk food (F = 37.856, p <.001), while no significant difference in consumption behavior of health risk food was found in those with a difference in gender, program of study, living place, and monthly income. Results indicate the importance of providing knowledge regarding health risk food for students and their parents in order to promote appropriate food consumption behavior among the students.

Keywords: food consumption, risky behavior, Suan Sunandha Rajabhat University, health risk

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5090 Lexical Collocations in Medical Articles of Non-Native vs Native English-Speaking Researchers

Authors: Waleed Mandour

Abstract:

This study presents multidimensional scrutiny of Benson et al.’s seven-category taxonomy of lexical collocations used by Egyptian medical authors and their peers of native-English speakers. It investigates 212 medical papers, all published during a span of 6 years (from 2013 to 2018). The comparison is held to the medical research articles submitted by native speakers of English (25,238 articles in total with over 103 million words) as derived from the Directory of Open Access Journals (a 2.7 billion-word corpus). The non-native speakers compiled corpus was properly annotated and marked-up manually by the researcher according to the standards of Weisser. In terms of statistical comparisons, though, deployed were the conventional frequency-based analysis besides the relevant criteria, such as association measures (AMs) in which LogDice is deployed as per the recommendation of Kilgariff et al. when comparing large corpora. Despite the terminological convergence in the subject corpora, comparison results confirm the previous literature of which the non-native speakers’ compositions reveal limited ranges of lexical collocations in terms of their distribution. However, there is a ubiquitous tendency of overusing the NS-high-frequency multi-words in all lexical categories investigated. Furthermore, Egyptian authors, conversely to their English-speaking peers, tend to embrace more collocations denoting quantitative rather than qualitative analyses in their produced papers. This empirical work, per se, contributes to the English for Academic Purposes (EAP) and English as a Lingua Franca in Academic settings (ELFA). In addition, there are pedagogical implications that would promote a better quality of medical research papers published in Egyptian universities.

Keywords: corpus linguistics, EAP, ELFA, lexical collocations, medical discourse

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5089 Assessing the Imapact of Climate Change on Biodiversity Hotspots: A Multidisciplinary Study

Authors: Reet Bishnoi

Abstract:

Climate change poses a pressing global challenge, with far-reaching consequences for the planet's ecosystems and biodiversity. This abstract introduces the research topic, "Assessing the Impact of Climate Change on Biodiversity Hotspots: A Multidisciplinary Study," which delves into the intricate relationship between climate change and biodiversity in the world's most ecologically diverse regions. Biodiversity hotspots, characterized by their exceptionally high species richness and endemism, are under increasing threat due to rising global temperatures, altered precipitation patterns, and other climate-related factors. This research employs a multidisciplinary approach, incorporating ecological, climatological, and conservationist methodologies to comprehensively analyze the effects of climate change on these vital regions. Through a combination of field research, climate modelling, and ecological assessments, this study aims to elucidate the vulnerabilities of biodiversity hotspots and understand how changes in temperature and precipitation are affecting the diverse species and ecosystems that inhabit these areas. The research seeks to identify potential tipping points, assess the resilience of native species, and propose conservation strategies that can mitigate the adverse impacts of climate change on these critical regions. By illuminating the complex interplay between climate change and biodiversity hotspots, this research not only contributes to our scientific understanding of these issues but also informs policymakers, conservationists, and the public about the urgent need for coordinated efforts to safeguard our planet's ecological treasures. The outcomes of this multidisciplinary study are expected to play a pivotal role in shaping future climate policies and conservation practices, emphasizing the importance of protecting biodiversity hotspots for the well-being of the planet and future generations.

Keywords: climate change, biodiversity hotspots, ecological diversity, conservation, multidisciplinary study

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5088 Closed Mitral Valvotomy: A Safe and Promising Procedure

Authors: Sushil Kumar Singh, Kumar Rahul, Vivek Tewarson, Sarvesh Kumar, Shobhit Kumar

Abstract:

Objective: Rheumatic mitral stenosis continues to be a major public health problem in developing countries. When the left atrium (LA) is unable to fill the left ventricle (LV) at normal LA pressures due to impaired relaxation and impaired compliance, diastolic dysfunction occurs. The assessment of left ventricular (LV) diastolic function and filling pressures is of clinical importance to identify underlying cardiac disease, its treatment, and to assess prognosis. 2D echocardiography can detect diastolic dysfunction with excellent sensitivity and minimal risk when compared to the gold standard of invasive pressure-volume measurements. Material and Method: This was a one-year study consisting of twenty-nine patients of isolated rheumatic severe mitral stenosis. Data was analyzed preoperative and post operative (at one month follow-up). Transthoracic 2D echocardiographic parameters of the diastolic function are transmitral flow, pulmonary venous flow, mitral annular tissue doppler, and color M-mode doppler. In our study, mitral valve orifice area, ejection fraction, deceleration time, E/A-wave, E/E’-wave, myocardial performance index of left ventricle (Tei index ), and Mitral inflow propagation velocity were included for echocardiographic evaluation. The statistical analysis was performed on SPSS Version 15.0 statistical analysis software. Result: Twenty-nine patients underwent successful closed mitral commissurotomy for isolated mitral stenosis. The outcome measures were observed pre-operatively and at one-month follow-up. The majority of patients were in NYHA grade III (69.0%) in the preoperative period, which improved to NYHA grade I (48.3%) after closed mitral commissurotomy. Post-surgery mitral valve area increased from 0.77 ± 0.13 to 2.32 ± 0.26 cm, ejection fraction increased from 61.38 ± 4.61 to 64.79 ± 3.22. There was a decrease in deceleration time from 231.55 ± 49.31 to 168.28 ± 14.30 ms, E/A ratio from 1.70 ± 0.54 from 0.89 ± 0.39, E/E’ ratio from 14.59 ± 3.34 to 8.86 ± 3.03. In addition, there was improvement in TIE index from 0.50 ± 0.03 to 0.39 ± 0.06 and mitral inflow propagation velocity from 47.28 ± 3.71 to 57.86 ± 3.19 cm/sec. In peri-operative and follow-up, there was no incidence of severe mitral regurgitation (MR). There was no thromboembolic incident and no mortality.

Keywords: closed mitral valvotomy, mitral stenosis, open mitral commissurotomy, balloon mitral valvotomy

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5087 Physicochemical Properties and Thermal Inactivation of Polyphenol Oxidase of African Bush Mango (Irvingia Gabonensis) Fruit

Authors: Catherine Joke Adeseko

Abstract:

Enzymatic browning is an economically important disorder that degrades organoleptic properties and prevent the consumer from purchasing fresh fruit and vegetables. Prevention and control of enzymatic browning in fruit and its product is imperative. Therefore, this study sought to investigate the catalytic effect of polyphenol oxidase (PPO) in the adverse browning of African bush mango (Irvingia gabonensis) fruit peel and pulp. PPO was isolated and purified, and its physicochemical properties, such as the effect of pH with SDS, temperature, and thermodynamic studies, which invariably led to thermal inactivation of purified PPO at 80 °C, were evaluated. The pH and temperature optima of PPO were found at 7.0 and 50, respectively. There was a gradual increase in the activity of PPO as the pH increases. However, the enzyme exhibited a higher activity at neutral pH 7.0, while enzymatic inhibition was observed at acidic region, pH 2.0. The presence of SDS at pH 5.0 downward was found to inhibit the activity of PPO from the peel and pulp of I. gabonensis. The average value of enthalpy (ΔH), entropy (ΔS), and Gibbs free energy (ΔG) obtained at 20 min of incubation and temperature 30 – 80 °C were respectively 39.93 kJ.mol-1, 431.57 J.mol-1 .K-1 and -107.99 kJ.mol-1 for peel PPO, and 37.92 kJ.mol-1, -442.51J.mol-1.K-1, and -107.22 kJ.mol-1 for pulp PPO. Thermal inactivation of PPO from I. gabonensis exhibited a reduction in catalytic activity as the temperature and duration of heat inactivation increases using catechol, reflected by an increment in k value. The half-life of PPO (t1/2) decreases as the incubation temperature increases due to the instability of the enzyme at high temperatures and was higher in pulp than peel. Both D and Z values decrease with increase in temperature. The information from this study suggests processing parameters for controlling PPO in the potential industrial application of I. gabonensis fruit in order to prolong the shelf-life of this fruit for maximum utilization.

Keywords: enzymatic, browning, characterization, activity

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5086 Course Perceiving Differences among College Science Students from Various Cultures: A Case Study in the US

Authors: Yuanyuan Song

Abstract:

Background: As we all know, culture plays a pivotal role in the realm of education, influencing study perceptions and outcomes. Nevertheless, there remains a need to delve into how culture specifically impacts the perception of courses. Therefore, the impact of culture on students' perceptions and academic performance is explored in this study. Drawing from cultural constructionism and conflict theories, it is posited that when students hailing from diverse cultures and backgrounds converge in the same classroom, their perceptions of course content may diverge significantly. This study seeks to unravel the tangible disparities and ascertain how cultural nuances shape students' perceptions of classroom content when encountering diverse cultural contexts within the same learning environment. Methodology: Given the diverse cultural backgrounds of students within the US, this study draws upon data collected from a course offered by a US college. In pursuit of answers to these inquiries, a qualitative approach was employed, involving semi-structured interviews conducted in a college-level science class in the US during 2023. The interviews encompassed approximately nine questions, spanning demographic particulars, cultural backgrounds, science learning experiences, academic outcomes, and more. Participants were exclusively drawn from science-related majors, with each student originating from a distinct cultural context. All participants were undergraduates, and most of them were from eighteen to twenty-five years old, totaling six students who attended the class and willingly participated in the interviews. The duration of each interview was approximately twenty minutes. Results: The findings gleaned from the interview data underscore the notable impact of varying cultural contexts on students' perceptions. This study argues that female science students, for instance, are influenced by gender dynamics due to the predominant male presence in science majors, creating an environment where female students feel reticent about expressing themselves in public. Students of East Asian origin exhibit a stronger belief in the efficacy of personal efforts when contrasted with their North American counterparts. Minority students indicated that they grapple with integration into the predominantly white mainstream society, influencing their eagerness to engage in classroom activities that are conducted by white professors. All of them emphasized the importance of learning science.

Keywords: multiculture education, educational sociology, educational equality, STEM education

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5085 Cognitive Rehabilitation in Schizophrenia: A Review of the Indian Scenario

Authors: Garima Joshi, Pratap Sharan, V. Sreenivas, Nand Kumar, Kameshwar Prasad, Ashima N. Wadhawan

Abstract:

Schizophrenia is a debilitating disorder and is marked by cognitive impairment, which deleteriously impacts the social and professional functioning along with the quality of life of the patients and the caregivers. Often the cognitive symptoms are in their prodromal state and worsen as the illness progresses; they have proven to have a good predictive value for the prognosis of the illness. It has been shown that intensive cognitive rehabilitation (CR) leads to improvements in the healthy as well as cognitively-impaired subjects. As the majority of population in India falls in the lower to middle socio-economic status and have low education levels, using the existing packages, a majority of which are developed in the West, for cognitive rehabilitation becomes difficult. The use of technology is also restricted due to the high costs involved and the limited availability and familiarity with computers and other devices, which pose as an impedance for continued therapy. Cognitive rehabilitation in India uses a plethora of retraining methods for the patients with schizophrenia targeting the functions of attention, information processing, executive functions, learning and memory, and comprehension along with Social Cognition. Psychologists often have to follow an integrative therapy approach involving social skills training, family therapy and psychoeducation in order to maintain the gains from the cognitive rehabilitation in the long run. This paper reviews the methodologies and cognitive retaining programs used in India. It attempts to elucidate the evolution and development of methodologies used, from traditional paper-pencil based retraining to more sophisticated neuroscience-informed techniques in cognitive rehabilitation of deficits in schizophrenia as home-based or supervised and guided programs for cognitive rehabilitation.

Keywords: schizophrenia, cognitive rehabilitation, neuropsychological interventions, integrated approached to rehabilitation

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5084 Perspectives and Challenges a Functional Bread With Yeast Extract to Improve Human Diet

Authors: Jelena Filipović, Milenko Košutić, Vladimir Filipović

Abstract:

In the last decades urban population is characterized by sedentary lifestyles, low physical activity and "fast food". These changes in diet and physical non activity have been associated with the increase of chronic non diseases. Bread is one of the most popularly wheat products consumed worldwide. Spelt wheat has shown potential in various food applications, including bread, pasta, breakfast cereal and other products of altered nutritional characteristics compared to conventional wheat products. It has very high protein content and even 30 to 60% higher concentration of mineral elements Fe, Zn, Cu, Mg and P compared to Triticum Aestivum. Spelt wheat is growing without the use of pesticides in harsh ecological conditions and it is an old cultivar. So it can be used for organic and health safe food. Changes in the formulation of bread with the aim to improve their nutritional and functional properties usually lead to changes in the dough properties which is related reflected to the quality of the finished product. The aim of this paper is researching the impact of adding yeast extract to bread on sensory characteristics and consumer acceptance of a new product as a key factor for successful marketing of a new product. The sensory analysis of bread with 5% yeast extract is as follows: the technological quality is very good (3.8) and the color of the product is excellent (4.85). Based on data consumers survey declared that they liked the taste of bread with 5% yeast extract (74%), consumers marked the product as likeable (70%), and 75% of the total number of respondents would buy this new product. This paper is promoting a new type of bread with 5% yeast extract (Z score 0.80) to improve diet and novel functional product which intended for consumers conscious about their health and diet.

Keywords: bread, yeast extract, sensory analysis, consumer survey, score analysis Z

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5083 The Heating Prosumer: Optimal Simultaneous Use of Heat-Pumps and Solar Panels

Authors: Youssef El Makhrout, Aude Pommeret, Tunç Durmaz

Abstract:

This paper analyses the consequences of a heat pump on the optimal behavior of a prosumer. A theoretical microeconomic model is developed for household heating and electricity consumption to analyze the profitability of installing a solar PV system with a heat pump, battery storage, and grid use. The aim is to present the optimal scenario of investment in renewable energy equipment to cover domestic and heating needs. Simulation data of a French house of 170m² in Chambery are used in this paper. The house is divided into 5 zones with 3 heated zones of 89.4 m² occupied by two people. The analysis is based on hourly data for one year, from 00:00 01/01/2021 to 23:00 31/12/2021. Results indicate that without taking the cost of materials and no financial aid, the most profitable scenario for a household is when he owns solar panels, a heat pump, and battery storage. However, with the costs and financial aid of the French government for energy renovation, the net economic surplus change and the profitability during 20 years are important when the household decides to add a heat pump to existing solar panels. In this scenario, the household can realize 35.84% as a surplus change improvement, but this cannot cover all installation costs. The household can get benefits and cover all installation costs after exploiting financial support in the case of adopting a heat pump. The investment in a battery is still not profitable because of its high cost and the lack of financial aid. Some public policy recommendations are proposed, especially for solar panels and battery storage.

Keywords: household’s heating, prosumer, electricity consumption, renewable energy, welfare gain, comfort, solar PV, heat pumps, storage

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5082 A Literature Review about Responsible Third Cycle Supervision

Authors: Johanna Lundqvist

Abstract:

Third cycle supervision is a multifaceted and complex task for supervisors in higher education. It progresses over several years and is affected by several proximal and distal factors. It can result in positive learning outcomes for doctoral students and high-quality publications. However, not all doctoral students thrive during their doctoral studies; nor do they all complete their studies. This is problematic for both the individuals themselves as well as society at large: doctoral students are valuable and important in current research, future research and higher education. The aim of this literature review is to elucidate what responsible third cycle supervision can include and be in practice. The question posed is as follows: according to recent literature, what is it that characterises responsible third cycle supervision in which doctoral students can thrive and develop their research knowledge and skills? A literature review was conducted, and the data gathered from the literature regarding responsible third cycle supervision was analysed by means of a thematic analysis. The analysis was inspired by the notion of responsible inclusion outlined by David Mitchell. In this study, the term literature refers to research articles and regulations. The results (preliminary) show that responsible third cycle supervision is associated with a number of interplaying factors (themes). These are as follows: committed supervisors and doctoral students; a clear vision and research problem; an individual study plan; adequate resources; interaction processes and constructive feedback; creativity; cultural awareness; respect and research ethics; systematic quality work and improvement efforts; focus on overall third cycle learning goals; and focus on research presentations and publications. Thus, responsible third cycle supervision can occur if these factors are realized in practice. This literature review is of relevance to evaluators, researchers, and management in higher education, as well as third cycle supervisors.

Keywords: doctoral student, higher education, third cycle supervisors, third cycle programmes

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5081 Development and Validation of Family Outcome Survey – Revised Taiwan Version

Authors: Shih-Heng Sun, Hsiu-Yu Chang

Abstract:

“Family centered service model” becomes mainstream in early intervention. Family outcome should be evaluated in addition child improvement in terms of outcome evaluation in early intervention. The purpose of this study is to develop a surveys to evaluate family outcomes in early intervention. Method: “Family Outcomes Survey- Revised Taiwan Version” (FOS-RT) was developed through translation, back-translation, and review by the original author. Expert meeting was held to determine the content validity. Two hundred and eighty six parent-child dyads recruited from 10 local Early Intervention Resource Centers (EIRC) participated in the study after they signed inform consent. The results showed both parts of FOS-RT exhibits good internal consistency and test-retest reliability. The result of confirmatory factor analysis indicated moderate fit of 5 factor structure of part A and 3 factor structure of part B of FOS-RT. The correlation between different sessions reached moderate to high level reveals some sessions measure similar latent trait of family outcomes. Correlation between FOS-RT and Parents‘ Perceived Parenting Skills Questionnaire was calculated to determine the convergence validity. The moderate correlation indicates the two assessments measure different parts of early intervention outcome although both assessments have similar sub-scales. The results of this study support FOS-RT is a valid and reliable tool to evaluate family outcome after the family and children with developmental disability receive early intervention services.

Keywords: early intervention, family service, outcome evaluation, parenting skills, family centered

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5080 Reservoir Potential, Net Pay Zone and 3D Modeling of Cretaceous Clastic Reservoir in Eastern Sulieman Belt Pakistan

Authors: Hadayat Ullah, Pervez Khalid, Saad Ahmed Mashwani, Zaheer Abbasi, Mubashir Mehmood, Muhammad Jahangir, Ehsan ul Haq

Abstract:

The aim of the study is to explore subsurface structures through data that is acquired from the seismic survey to delineate the characteristics of the reservoir through petrophysical analysis. Ghazij Shale of Eocene age is regional seal rock in this field. In this research work, 3D property models of subsurface were prepared by applying Petrel software to identify various lithologies and reservoir fluids distribution throughout the field. The 3D static modeling shows a better distribution of the discrete and continuous properties in the field. This model helped to understand the reservoir properties and enhance production by selecting the best location for future drilling. A complete workflow is proposed for formation evaluation, electrofacies modeling, and structural interpretation of the subsurface geology. Based on the wireline logs, it is interpreted that the thickness of the Pab Sandstone varies from 250 m to 350 m in the entire study area. The sandstone is massive with high porosity and intercalated layers of shales. Faulted anticlinal structures are present in the study area, which are favorable for the accumulation of hydrocarbon. 3D structural models and various seismic attribute models were prepared to analyze the reservoir character of this clastic reservoir. Based on wireline logs and seismic data, clean sand, shaly sand, and shale are marked as dominant facies in the study area. However, clean sand facies are more favorable to act as a potential net pay zone.

Keywords: cretaceous, pab sandstone, petrophysics, electrofacies, hydrocarbon

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5079 Applying the Quad Model to Estimate the Implicit Self-Esteem of Patients with Depressive Disorders: Comparing the Psychometric Properties with the Implicit Association Test Effect

Authors: Yi-Tung Lin

Abstract:

Researchers commonly assess implicit self-esteem with the Implicit Association Test (IAT). The IAT’s measure, often referred to as the IAT effect, indicates the strengths of automatic preferences for the self relative to others, which is often considered an index of implicit self-esteem. However, based on the Dual-process theory, the IAT does not rely entirely on the automatic process; it is also influenced by a controlled process. The present study, therefore, analyzed the IAT data with the Quad model, separating four processes on the IAT performance: the likelihood that automatic association is activated by the stimulus in the trial (AC); that a correct response is discriminated in the trial (D); that the automatic bias is overcome in favor of a deliberate response (OB); and that when the association is not activated, and the individual fails to discriminate a correct answer, there is a guessing or response bias drives the response (G). The AC and G processes are automatic, while the D and OB processes are controlled. The AC parameter is considered as the strength of the association activated by the stimulus, which reflects what implicit measures of social cognition aim to assess. The stronger the automatic association between self and positive valence, the more likely it will be activated by a relevant stimulus. Therefore, the AC parameter was used as the index of implicit self-esteem in the present study. Meanwhile, the relationship between implicit self-esteem and depression is not fully investigated. In the cognitive theory of depression, it is assumed that the negative self-schema is crucial in depression. Based on this point of view, implicit self-esteem would be negatively associated with depression. However, the results among empirical studies are inconsistent. The aims of the present study were to examine the psychometric properties of the AC (i.e., test-retest reliability and its correlations with explicit self-esteem and depression) and compare it with that of the IAT effect. The present study had 105 patients with depressive disorders completing the Rosenberg Self-Esteem Scale, Beck Depression Inventory-II and the IAT on the pretest. After at least 3 weeks, the participants completed the second IAT. The data were analyzed by the latent-trait multinomial processing tree model (latent-trait MPT) with the TreeBUGS package in R. The result showed that the latent-trait MPT had a satisfactory model fit. The effect size of test-retest reliability of the AC and the IAT effect were medium (r = .43, p < .0001) and small (r = .29, p < .01) respectively. Only the AC showed a significant correlation with explicit self-esteem (r = .19, p < .05). Neither of the two indexes was correlated with depression. Collectively, the AC parameter was a satisfactory index of implicit self-esteem compared with the IAT effect. Also, the present study supported the results that implicit self-esteem was not correlated with depression.

Keywords: cognitive modeling, implicit association test, implicit self-esteem, quad model

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5078 Assessing Missouri State Park Employee Perceptions of Vulnerability and Resilience to Extreme Weather Events

Authors: Ojetunde Ojewola, Mark Morgan, Sonja Wilhelm-Stanis

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State parks and historic sites are vulnerable to extreme weather events which can affect visitor experiences, management priorities, and legislative requests for disaster relief funds. Recently, global attention has been focused on the perceptions of global warming and how the presence of extreme weather events might impact protected areas, both now and in the future. The effects of climate change are not equally distributed across the United States, leading to varied perceptions based on personal experience with extreme weather events. This study describes employee perceptions of vulnerability and resilience in Missouri State Parks & Historic Sites due to extreme weather events that occur across the state but grouped according to physiographic provinces. Using a four-point rating scale, perceptions of vulnerability and resilience were divided into high and low sub-groups, thus allowing researchers to construct a two by two typology of employee responses. Subsequently, this data was used to develop a three-point continuum of environmental concern (higher scores meant more concern). Employee scores were then compared against a statewide assessment which combined social, economic, infrastructural and environmental indicators of vulnerability and resilience. State park employees thought the system was less vulnerable and more resilient to climate change than data found in statewide assessment This result was also consistent in three out of five physiographic regions across Missouri. Implications suggest that Missouri state park should develop a climate change adaptation strategy for emergency preparedness.

Keywords: extreme weather events, resilience, state parks, vulnerability

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5077 Examining the Adoption Rate of the Japanese Method of Food Samples in the International Market

Authors: Marwa Abdulsalam, Osamu Suzuki, Wirawan Dony Dahana

Abstract:

One of the remarkable and unique industries in Japan is the food samples industry which can be noticed in most of the restaurants located around Japan. However, the market is getting saturated, which has pushed Japanese food sample manufacturers to start exploring new international markets. Most of the markets they explored were in the East Asian region, such as China or Korea. In this research, we examine the feasibility and the potential adoption rate of food samples in the international market outside the East Asian region. The main focus of this study is on the Saudi Arabian market. Nonetheless, since Saudi Arabia is a big market, the study results could possibly be applied to the international market as well. The study has conducted a quantitative survey to test the potential of the food samples industry in Saudi Arabia especially in 4 major cities: Jeddah, Mecca, Riyadh, and Dammam. The survey also tests the willingness to purchase, the average price point that the consumer is willing to pay for food samples, and the factors that drive restaurant owners to adopt the food samples system. The study created a correlation analysis between different factors, such as the geographic factor and the size of the restaurant factor, to examine the effect of different aspects on the purchasing decision. The study has found that the Japanese food samples system is predicted to adapt successfully in the Saudi Arabian market and in the international market alike due to the high importance of the food culture and the existence of the communication challenges that the food samples can solve. Additionally, the market survey stated in this study indicated that 83% of the restaurants’ managers are willing to adopt this system in their restaurants.

Keywords: food samples, innovative marketing, international market, marketing method

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5076 Analysis study According Some of Physical and Mechanical Variables for Joint Wrist Injury

Authors: Nabeel Abdulkadhim Athab

Abstract:

The purpose of this research is to conduct a comparative study according analysis of programmed to some of physical and mechanical variables for joint wrist injury. As it can be through this research to distinguish between the amount of variation in the work of the joint after sample underwent rehabilitation program to improve the effectiveness of the joint and naturally restore its effectiveness. Supposed researcher that there is statistically significant differences between the results of the tests pre and post the members research sample, as a result of submission the sample to the program of rehabilitation, which led to the development of muscle activity that are working on wrist joint and this is what led to note the differences between the results of the tests pre and post. The researcher used the descriptive method. The research sample included (6) of injured players in the wrist joint, as the average age (21.68) and standard deviation (1.13) either length average (178cm) and standard deviation (2.08). And the sample as evidenced homogeneous among themselves. And where the data were collected, introduced in program for statistical processing to get to the most important conclusions and recommendations and that the most important: 1-The commitment of the sample program the qualifying process variables studied in the search for the heterogeneity of study activity and effectiveness of wrist joint for injured players. 2-The analysis programmed a high accuracy in the measurement of the research variables, and which led to the possibility of discrimination into account differences in motor ability camel and injured in the wrist joint. To search recommendations including: 1-The use of computer systems in the scientific research for the possibility of obtaining accurate research results. 2-Programming exercises rehabilitation according to an expert system for possible use by patients without reference to the person processor.

Keywords: analysis of joint wrist injury, physical and mechanical variables, wrist joint, wrist injury

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5075 Vulnerability of People to Climate Change: Influence of Methods and Computation Approaches on Assessment Outcomes

Authors: Adandé Belarmain Fandohan

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Climate change has become a major concern globally, particularly in rural communities that have to find rapid coping solutions. Several vulnerability assessment approaches have been developed in the last decades. This comes along with a higher risk for different methods to result in different conclusions, thereby making comparisons difficult and decision-making non-consistent across areas. The effect of methods and computational approaches on estimates of people’s vulnerability was assessed using data collected from the Gambia. Twenty-four indicators reflecting vulnerability components: (exposure, sensitivity, and adaptive capacity) were selected for this purpose. Data were collected through household surveys and key informant interviews. One hundred and fifteen respondents were surveyed across six communities and two administrative districts. Results were compared over three computational approaches: the maximum value transformation normalization, the z-score transformation normalization, and simple averaging. Regardless of the approaches used, communities that have high exposure to climate change and extreme events were the most vulnerable. Furthermore, the vulnerability was strongly related to the socio-economic characteristics of farmers. The survey evidenced variability in vulnerability among communities and administrative districts. Comparing output across approaches, overall, people in the study area were found to be highly vulnerable using the simple average and maximum value transformation, whereas they were only moderately vulnerable using the z-score transformation approach. It is suggested that assessment approach-induced discrepancies be accounted for in international debates to harmonize/standardize assessment approaches to the end of making outputs comparable across regions. This will also likely increase the relevance of decision-making for adaptation policies.

Keywords: maximum value transformation, simple averaging, vulnerability assessment, West Africa, z-score transformation

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5074 Fuzzy Control of Thermally Isolated Greenhouse Building by Utilizing Underground Heat Exchanger and Outside Weather Conditions

Authors: Raghad Alhusari, Farag Omar, Moustafa Fadel

Abstract:

A traditional greenhouse is a metal frame agricultural building used for cultivation plants in a controlled environment isolated from external climatic changes. Using greenhouses in agriculture is an efficient way to reduce the water consumption, where agriculture field is considered the biggest water consumer world widely. Controlling greenhouse environment yields better productivity of plants but demands an increase of electric power. Although various control approaches have been used towards greenhouse automation, most of them are applied to traditional greenhouses with ventilation fans and/or evaporation cooling system. Such approaches are still demanding high energy and water consumption. The aim of this research is to develop a fuzzy control system that minimizes water and energy consumption by utilizing outside weather conditions and underground heat exchanger to maintain the optimum climate of the greenhouse. The proposed control system is implemented on an experimental model of thermally isolated greenhouse structure with dimensions of 6x5x2.8 meters. It uses fans for extracting heat from the ground heat exchanger system, motors for automatic open/close of the greenhouse windows and LED as lighting system. The controller is integrated also with environmental condition sensors. It was found that using the air-to-air horizontal ground heat exchanger with 90 mm diameter and 2 mm thickness placed 2.5 m below the ground surface results in decreasing the greenhouse temperature of 3.28 ˚C which saves around 3 kW of consumed energy. It also eliminated the water consumption needed in evaporation cooling systems which are traditionally used for cooling the greenhouse environment.

Keywords: automation, earth-to-air heat exchangers, fuzzy control, greenhouse, sustainable buildings

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5073 Contamination of Groundwater by Nitrates, Nitrites, Ammonium and Phosphate in the Guelma-bouchegouf Irrigated Area (Northeastern Algeria)

Authors: Benhamza Moussa, Aissaoui Marwa, Touati Mounira, Chaoui Widad

Abstract:

The Guelma-Bouchegouf irrigated area is located in the northeast of Algeria, and it extends about 80 km. It was commissioned in 1996, with an irrigable area of 9250 ha, it spreads on both banks of the Seybouse Wadi and it is subdivided into five autonomous distribution sectors. In order to assess the state of groundwater quality, the results of the chemical analyzes were plotted on the Piper diagram, which shows that the chemical facies are sulfate-calcium chloride and sulfate-calcium with a slight tendency to migrate to chlorinated sulphate - sodium. The predominance of sulphates in the waters of the region is geologically explained by the existence in the Guelma Basin of evaporitic deposits, which are mainly represented by rock salt and gypsum. In addition to this natural origin, we can mention the anthropogenic origin, following the use of chemical fertilizers in the Guelma-Bouchegouf irrigated area. Na⁺ and Mg²⁺ show moderate to significant mineralization of water, closely correlated with very high conductivities. The values of the recorded conductivities vary from 1360 μs / cm (P3) to 4610 μs / cm (P10). These important values are due to dissolved salts on the one hand and the leaching of fertilizers by irrigation water on the other hand. NO₃⁻ and NH₄⁺ show little to significant pollution throughout the study area. Phosphate represents significant pollution, with excessive values far exceeding the allowable standard. With respect to ammonium, 87% of the sampling points present little pollution and 13 % significant pollution. Regarding phosphates, in the form of PO₄³⁻, groundwater in the study area represents significant pollution; all values far exceed the allowable standard.

Keywords: groundwater, organic parameters, standards, Pollution

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5072 A Geometric Based Hybrid Approach for Facial Feature Localization

Authors: Priya Saha, Sourav Dey Roy Jr., Debotosh Bhattacharjee, Mita Nasipuri, Barin Kumar De, Mrinal Kanti Bhowmik

Abstract:

Biometric face recognition technology (FRT) has gained a lot of attention due to its extensive variety of applications in both security and non-security perspectives. It has come into view to provide a secure solution in identification and verification of person identity. Although other biometric based methods like fingerprint scans, iris scans are available, FRT is verified as an efficient technology for its user-friendliness and contact freeness. Accurate facial feature localization plays an important role for many facial analysis applications including biometrics and emotion recognition. But, there are certain factors, which make facial feature localization a challenging task. On human face, expressions can be seen from the subtle movements of facial muscles and influenced by internal emotional states. These non-rigid facial movements cause noticeable alterations in locations of facial landmarks, their usual shapes, which sometimes create occlusions in facial feature areas making face recognition as a difficult problem. The paper proposes a new hybrid based technique for automatic landmark detection in both neutral and expressive frontal and near frontal face images. The method uses the concept of thresholding, sequential searching and other image processing techniques for locating the landmark points on the face. Also, a Graphical User Interface (GUI) based software is designed that could automatically detect 16 landmark points around eyes, nose and mouth that are mostly affected by the changes in facial muscles. The proposed system has been tested on widely used JAFFE and Cohn Kanade database. Also, the system is tested on DeitY-TU face database which is created in the Biometrics Laboratory of Tripura University under the research project funded by Department of Electronics & Information Technology, Govt. of India. The performance of the proposed method has been done in terms of error measure and accuracy. The method has detection rate of 98.82% on JAFFE database, 91.27% on Cohn Kanade database and 93.05% on DeitY-TU database. Also, we have done comparative study of our proposed method with other techniques developed by other researchers. This paper will put into focus emotion-oriented systems through AU detection in future based on the located features.

Keywords: biometrics, face recognition, facial landmarks, image processing

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5071 A National Survey of Clinical Psychology Graduate Student Attitudes toward Psychotherapy Treatment Manuals: A Replication Study

Authors: B. Bergström, A. Ladd, A. Jones, L. Rosso, P. Michael

Abstract:

Attitudes toward treatment manuals serve as a meaningful predictor of general attitudes toward evidence-based practice. Despite demonstrating high effectiveness in treating many mental disorders, manualized treatments have been underutilized by practitioners. Thus, one can assess the state of the field regarding the adoption of evidence-based practices by surveying practitioner attitudes towards manualized treatments. This study is an adapted replication that assesses psychology graduate student attitudes towards manualized treatments, as a general marker for attitudes towards evidence-based practice. Training programs provide future clinicians with the foundation for critical skills in clinical practice. Research demonstrates that post-graduate continuing education has little to no effect on clinical practice; thus, graduate programs serve as the primary, and often final platform for all future practice. However, there are little empirical data identifying the attitudes and training of graduate students in utilizing manualized treatments. The empirical analysis of this study indicates an increase in positive attitudes among graduate student attitudes towards manualized treatments (within the United States), when compared to past surveys of professional psychologists. Findings from this study may inform graduate programs of barriers for students in developing positive attitudes toward manualized treatments and evidence-based practice. This study also serves as a preliminary predictor of the state-of-the field, in regards to professional psychologists attitudes towards evidence-based practice, if attitudes remain stable. This study indicates that the attitudes toward utilizing evidence-based practices, such as treatment manuals, has become more positive since year 2000.

Keywords: exposure therapy, evidence based practice, manualized treatments, student attitudes

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5070 Visual Intelligence: Perception, Image and Manipulation in Visual Communication

Authors: Poojitha Vemula

Abstract:

Understanding how we use image manipulation to communicate through an audience’s perceptions and conceive visual intelligence. With the use of many software and high-end skills, designers have developed a third eye to combine two different visuals and create the desired image by using photoshop and other software skills. The purpose of visual intelligence is to convey a message to the targeted audience. For instance, the images of models are retouched on their skin to make it more convincing and draw attention from the audience. There are many ways of manipulating an image, such as double exposure, retouching photography inks or paint airbrushing and piecing photos together, or enhancing the brightness and contrast. To understand visual intelligence, a questionnaire survey as well as research was conducted on how image manipulation is used by both the audience and the designers. This depends on the message that needs to be conveyed by the brands. For instance, Fair & Lovely, a brightening cream for ladies use a lot of retouching and effects to show the dramatic change the cream takes effect on dark or dusky faces. Thus the designer’s role is to use their third eye to incorporate the message into visuals. The research and questionnaire survey concludes the perceptions and manipulations used in visual communication. However this is all to make an effortless communication between the designer and the audience by using the skills of the designer and the features provided by the software. The objective of visual intelligence is to covet the message of the brands that advertise their products or services by using visuals through softwares. Conveying a message through visual intelligence requires an audiences perceptions and understanding from the visuals created by the artists or designers. Visual intelligence determines how we use our technical skills to retouch and manipulate an image for a better understanding to convey the message to the targeted audience. This also bridges the communication between the brand and the audience.

Keywords: graphic design, visual communication, convey messages, photoshop, image manipulation

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5069 Sustainable Renovation of Cultural Buildings Case Study: Red Bay National Historic Site, Canada

Authors: Richard Briginshaw, Hana Alaojeli, Javaria Ahmad, Hamza Gaffar, Nourtan Murad

Abstract:

Sustainable renovations to cultural buildings and sites require a high level of competency in the sometimes conflicting areas of social/historical demands, environmental concerns, and the programmatic and technical requirements of the project. A detailed analysis of the existing site, building and client program are critical to reveal both challenges and opportunities. This forms the starting point for the design process – empirical explorations that search for a balanced and inspired architectural solution to the project. The Red Bay National Historic Site on the Labrador Coast of eastern Canada is a challenging project to explore and resolve these ideas. Originally the site of a 16ᵗʰ century whaling station occupied by Basque sailors from France and Spain, visitors now experience this history at the interpretive center, along with the unique geography, climate, local culture and vernacular architecture of the area. Working with our client, Parks Canada, the project called for significant alterations and expansion to the existing facility due to an increase in the number of annual visitors. Sustainable aspects of the design are focused on sensitive site development, passive energy strategies such as building orientation and building envelope efficiency, active renewable energy systems, carefully considered material selections, water efficiency, and interiors that respond to human comfort and a unique visitor experience.

Keywords: sustainability, renovations and expansion, cultural project, architectural design, green building

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5068 Digital Athena – Contemporary Commentaries and Greek Mythology Explored through 3D Printing

Authors: Rose Lastovicka, Bernard Guy, Diana Burton

Abstract:

Greek myth and art acted as tools to think with, and a lens through which to explore complex topics as a form of social media. In particular, coins were a form of propaganda to communicate the wealth and power of the city-states they originated from as they circulated from person to person. From this, how can the application of 3D printing technologies explore the infusion of ancient forms with contemporary commentaries to promote discussion? The digital reconstruction of artifacts is a topic that has been researched by various groups all over the globe. Yet, the exploration of Greek myth through artifacts infused with contemporary issues is currently unexplored in this medium. Using the Stratasys J750 3D printer - a multi-material, full-colour 3D printer - a series of coins inspired by ancient Greek currency and myth was created to present commentaries on the adversities surrounding individuals in the LGBT+ community. Using the J750 as the medium for expression allows for complete control and precision of the models to create complex high-resolution iconography. The coins are printed with a hard, translucent material with coloured 3D visuals embedded into the coin to then be viewed in close contact by the audience. These coins as commentaries present an avenue for wider understanding by drawing perspectives not only from sources concerned with the contemporary LGBT+ community but also from sources exploring ancient homosexuality and the perception and regulation of it in antiquity. By displaying what are usually points of contention between anti- and pro-LGBT+ parties, this visual medium opens up a discussion to both parties, suggesting heritage can play a vital interpretative role in the contemporary world.

Keywords: 3D printing, design, Greek mythology, LGBT+ community

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5067 In vitro Control of Mycosphaerella arachidis Deighton the Early Leaf Spot Disease Pathogen of Groundnut by the Extracts from Six Medicinal Plants

Authors: Matthew Omoniyi Adebola, Jude E Amadi

Abstract:

Ground nut (Arachis hypogaea) is one of the most popular commercial crops in Nigeria. Its suc-cessful production has been drastically affected by early leaf spot disease caused by Mycosphae-rella arachidis Deighton. In vitro control of the pathogen by six medicinal plants (Entada afri-cana, Vitex doniana, Lawsonia inermis, Azadirachta indica, Acalypha hispida and Nuaclea lati-folia) was assessed in this study. The extracts of the plants were prepared using cold and hot wa-ter and alcohol. The pathogen was isolated from ground nut infected with early leaf spot disease. The results revealed a great significant difference (P<0.05) in yield of extracts between cold water, hot water, and alcohol extracts. A significant difference (P<0.05) was observed in percentage concentrations of the various phytochemical constituents present in the extracts. Flavonoids per-centage concentration was the highest (0.68 - 1.95%) followed by saponnin(0.09-1.53%) in N. latifolia extracts. Steroiods had the least percentage concentrations (0.00- 0.09%)followed by terpenoids(0.02–0.71%) and proanthocyannin (0.05 – 0.86%). N. latifolia extracts produced the highest percentage concentrations (0.07–1.95%) of all the phytochemicals followed by A. indi-ca(0.05–1.64%)and least concentrations were obtained in A. hispidia(0.09 – 0.87%)and V. do-niana (0.00–0.88%). The extracts inhibited spore germination and growth of M. arachidis. The inhibition by alcohol extracts was high and significantly different (P>0.05) from cold and hot water extracts. Alcohol extract of L. inermis gave 100% spore germination inhibition followed by N. latifolia and A.indica with 97.75% and 85.60% inhibition respectively. Therefore, field trials of these six medicinal plants on the control of early leaf spot disease of ground nut are rec-ommended.

Keywords: groundnut, phytochemicals, medicinal plants, extracts, inhibition

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5066 Malignant Idiopathic Intracranial Hypertension Revealed a Hidden Primary Spinal Leptomeningeal Medulloblastoma

Authors: Naim Izet Kajtazi

Abstract:

Context: Frequently, the cause of raised intracranial pressure remains unresolved and rarely is related to spinal tumors, moreover less to spinal medulloblastoma without primary brain focus. Process: An 18-year-old woman had a 3-month history of headaches and impaired vision. Neurological examination revealed bilateral sixth cranial nerve palsies with bilateral papilloedema of grade III. No focal brain or spine lesion was found on imaging. Consecutive lumbar punctures showed high opening pressure and subsequent increasing protein level. The meningeal biopsy was negative. At one point, she developed an increasing headache, vomiting and back pain. Spine MRI showed diffuse nodular leptomeningeal enhancement with the largest nodule at T6–T7. Malignant cells were detected in cerebrospinal fluid. She underwent laminectomy with excisional biopsy, and pathology showed medulloblastoma WHO grade IV. Outcome: She was treated with chemotherapy and craniospinal irradiation and made a good recovery. Relevance: Primary spinal leptomeningeal medulloblastoma is extremely rare, especially without primary brain focus, but may cause increased intracranial pressure, even in the early microscopic phases, and it should be considered in the differential diagnosis if conventional and aggressive treatment of idiopathic intracranial hypertension fails. We assume that arachnoiditis from tumor seeding caused increased intracranial pressure. Appropriate neurosurgical intervention and surgical biopsy are mandated if a suspicious lesion is detected. Consider proper rescreening of the whole neuroaxis in refractory cases of intracranial hypertension.

Keywords: CNS infection, IIH, headache, primary spinal leptomeningeal medulloblastoma

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5065 Combined Effect of Moving and Open Boundary Conditions in the Simulation of Inland Inundation Due to Far Field Tsunami

Authors: M. Ashaque Meah, Md. Fazlul Karim, M. Shah Noor, Nazmun Nahar Papri, M. Khalid Hossen, M. Ismoen

Abstract:

Tsunami and inundation modelling due to far field tsunami propagation in a limited area is a very challenging numerical task because it involves many aspects such as the formation of various types of waves and the irregularities of coastal boundaries. To compute the effect of far field tsunami and extent of inland inundation due to far field tsunami along the coastal belts of west coast of Malaysia and Southern Thailand, a formulated boundary condition and a moving boundary condition are simultaneously used. In this study, a boundary fitted curvilinear grid system is used in order to incorporate the coastal and island boundaries accurately as the boundaries of the model domain are curvilinear in nature and the bending is high. The tsunami response of the event 26 December 2004 along the west open boundary of the model domain is computed to simulate the effect of far field tsunami. Based on the data of the tsunami source at the west open boundary of the model domain, a boundary condition is formulated and applied to simulate the tsunami response along the coastal and island boundaries. During the simulation process, a moving boundary condition is initiated instead of fixed vertical seaside wall. The extent of inland inundation and tsunami propagation pattern are computed. Some comparisons are carried out to test the validation of the simultaneous use of the two boundary conditions. All simulations show excellent agreement with the data of observation.

Keywords: open boundary condition, moving boundary condition, boundary-fitted curvilinear grids, far-field tsunami, shallow water equations, tsunami source, Indonesian tsunami of 2004

Procedia PDF Downloads 446
5064 Preparation of Ternary Metal Oxide Aerogel Catalysts for Carbon Dioxide and Propylene Oxide Cycloaddition Reaction

Authors: Y. J. Lin, Y. F. Lin

Abstract:

CO2 is the primary greenhouse gas which causes global warming in recent years. As the carbon capture and storage (CCS) getting maturing, the reuse of carbon dioxide which made from CCS is the important issue. In this way, the most common method is the synthesis of cyclic carbonate chemicals from the cycloaddition reaction of carbon dioxide and epoxide. The catalyst plays an important role in the CO2/epoxide cycloaddition reactions. The Lewis acid and base sites are both needed on the catalyst surface for the help of epoxide ring opening, leading to the synthesis of cyclic carbonate. Furthermore, the larger specific surface area and more active site of the catalyst are also needed to enhance the efficiency of the CO2/epoxide cycloaddition reactions. Aerogel is a mesoporous nanomaterial (pore size between 2~50 nm) with high specific surface area and porosity (at least 90%) and low density. In this study, the ternary metal oxide aerogels, Mg-doped Al2O3 aerogels, with higher specific surface area and Lewis acid and base sites on the aerogel surface are successfully prepared by using a facile sol-gel reaction. The as-prepared Mg-doped Al2O3 aerogels are also served as heterogenous catalyst for the CO2/propylene- oxide cycloaddition reaction. Compared to the pristine Al2O3 aerogels, the Mg-doped Al2O3 aerogels possessed both Lewis acid and base sites on the surface are able to enhance the efficiency of the CO2/propylene oxide cycloaddition reactions. As a result, the as-prepared Mg-doped Al2O3 aerogels are a promising and novel catalyst for the CO2/epoxide cycloaddition reactions.

Keywords: ternary, metal oxide aerogel, CO2 reuse, cycloaddition, propylene oxide

Procedia PDF Downloads 261
5063 Issues of Accounting of Lease and Revenue according to International Financial Reporting Standards

Authors: Nadezhda Kvatashidze, Elena Kharabadze

Abstract:

It is broadly known that lease is a flexible means of funding enterprises. Lease reduces the risk related to access and possession of assets, as well as obtainment of funding. Therefore, it is important to refine lease accounting. The lease accounting regulations under the applicable standard (International Accounting Standards 17) make concealment of liabilities possible. As a result, the information users get inaccurate and incomprehensive information and have to resort to an additional assessment of the off-balance sheet lease liabilities. In order to address the problem, the International Financial Reporting Standards Board decided to change the approach to lease accounting. With the deficiencies of the applicable standard taken into account, the new standard (IFRS 16 ‘Leases’) aims at supplying appropriate and fair lease-related information to the users. Save certain exclusions; the lessee is obliged to recognize all the lease agreements in its financial report. The approach was determined by the fact that under the lease agreement, rights and obligations arise by way of assets and liabilities. Immediately upon conclusion of the lease agreement, the lessee takes an asset into its disposal and assumes the obligation to effect the lease-related payments in order to meet the recognition criteria defined by the Conceptual Framework for Financial Reporting. The payments are to be entered into the financial report. The new lease accounting standard secures supply of quality and comparable information to the financial information users. The International Accounting Standards Board and the US Financial Accounting Standards Board jointly developed IFRS 15: ‘Revenue from Contracts with Customers’. The standard allows the establishment of detailed revenue recognition practical criteria such as identification of the performance obligations in the contract, determination of the transaction price and its components, especially price variable considerations and other important components, as well as passage of control over the asset to the customer. IFRS 15: ‘Revenue from Contracts with Customers’ is very similar to the relevant US standards and includes requirements more specific and consistent than those of the standards in place. The new standard is going to change the recognition terms and techniques in the industries, such as construction, telecommunications (mobile and cable networks), licensing (media, science, franchising), real property, software etc.

Keywords: assessment of the lease assets and liabilities, contractual liability, division of contract, identification of contracts, contract price, lease identification, lease liabilities, off-balance sheet, transaction value

Procedia PDF Downloads 320