Search results for: Shariah supervisory board
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 867

Search results for: Shariah supervisory board

627 Development of a Numerical Model to Predict Wear in Grouted Connections for Offshore Wind Turbine Generators

Authors: Paul Dallyn, Ashraf El-Hamalawi, Alessandro Palmeri, Bob Knight

Abstract:

In order to better understand the long term implications of the grout wear failure mode in large-diameter plain-sided grouted connections, a numerical model has been developed and calibrated that can take advantage of existing operational plant data to predict the wear accumulation for the actual load conditions experienced over a given period, thus limiting the need for expensive monitoring systems. This model has been derived and calibrated based on site structural condition monitoring (SCM) data and supervisory control and data acquisition systems (SCADA) data for two operational wind turbine generator substructures afflicted with this challenge, along with experimentally derived wear rates.

Keywords: grouted connection, numerical model, offshore structure, wear, wind energy

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626 Contemporary Army Prints for Women’s Wear Kurti

Authors: Shaleni Bajpai, Nancy Stephan

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Various designs of women’s kurtis with different styles, motifs and prints were available in market but none of the kurtis was found in army print. Mostly army prints are used for men’s wear like jackets, trousers, caps, bags. The main colours available in military prints were beige, parrot green, red, dark blue, light blue, orange, bottle green, pink and the original military green colour. As the original camouflage is banned in civil wears so the different variety and colours were used in this study to popularize army prints in women’s wear. The aim of this project was to construct different styles of women kurti’s with various colours of different military prints. Mood board, inspiration and colour board was prepared to design the kurtis. The fabric used for construction was army printed poplin and crepe. The designing and construction of kurti’s were divided into two categories such as - casual and party wear. Casual wear had simple silhouette like a-line, high-low and waist coat style whereas party wear included princess line, panelled and bandhani style. Structured questionnaire was prepared to assess the acceptance of newly designed kurtis with respect to colour combination, overall appearance and cost. Purposively sampling method was adopted for selection of respondents. Opinion was taken from 100 women of various age groups. The result and analysis was presented through graph and percentage. Kurtis in army print of both the categories were appreciated by the respondents.

Keywords: army, kurti, casual wear, party wear

Procedia PDF Downloads 281
625 Models Development of Graphical Human Interface Using Fuzzy Logic

Authors: Érick Aragão Ribeiro, George André Pereira Thé, José Marques Soares

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Graphical Human Interface, also known as supervision software, are increasingly present in industrial processes supported by Supervisory Control and Data Acquisition (SCADA) systems and so it is evident the need for qualified developers. In order to make engineering students able to produce high quality supervision software, method for the development must be created. In this paper we propose model, based on the international standards ISO/IEC 25010 and ISO/IEC 25040, for the development of graphical human interface. When compared with to other methods through experiments, the model here presented leads to improved quality indexes, therefore help guiding the decisions of programmers. Results show the efficiency of the models and the contribution to student learning. Students assessed the training they have received and considered it satisfactory.

Keywords: software development models, software quality, supervision software, fuzzy logic

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624 Waterborne Platooning: Cost and Logistic Analysis of Vessel Trains

Authors: Alina P. Colling, Robert G. Hekkenberg

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Recent years have seen extensive technological advancement in truck platooning, as reflected in the literature. Its main benefits are the improvement of traffic stability and the reduction of air drag, resulting in less fuel consumption, in comparison to using individual trucks. Platooning is now being adapted to the waterborne transport sector in the NOVIMAR project through the development of a Vessel Train (VT) concept. The main focus of VT’s, as opposed to the truck platoons, is the decrease in manning on board, ultimately working towards autonomous vessel operations. This crew reduction can prove to be an important selling point in achieving economic competitiveness of the waterborne approach when compared to alternative modes of transport. This paper discusses the expected benefits and drawbacks of the VT concept, in terms of the technical logistic performance and generalized costs. More specifically, VT’s can provide flexibility in destination choices for shippers but also add complexity when performing special manoeuvres in VT formation. In order to quantify the cost and performances, a model is developed and simulations are carried out for various case studies. These compare the application of VT’s in the short sea and inland water transport, with specific sailing regimes and technologies installed on board to allow different levels of autonomy. The results enable the identification of the most important boundary conditions for the successful operation of the waterborne platooning concept. These findings serve as a framework for future business applications of the VT.

Keywords: autonomous vessels, NOVIMAR, vessel trains, waterborne platooning

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623 Impact of Changes of the Conceptual Framework for Financial Reporting on the Indicators of the Financial Statement

Authors: Nadezhda Kvatashidze

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The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for the results in order to make a more accurate risk assessment and forecast. All these make it necessary to further develop the conceptual framework for financial reporting so that the users get useful information. The market development and certain shortcomings of the conceptual framework revealed in practice require its reconsideration and finding new solutions. Some issues and concepts, such as disclosure and supply of information, its qualitative characteristics, assessment, and measurement uncertainty had to be supplemented and perfected. The criteria of recognition of certain elements (assets and liabilities) of reporting had to be updated, too and all this is set out in the updated edition of the conceptual framework for financial reporting, a comprehensive collection of concepts underlying preparation of the financial statement. The main objective of conceptual framework revision is to improve financial reporting and development of clear concepts package. This will support International Accounting Standards Board (IASB) to set common “Approach & Reflection” for similar transactions on the basis of mutually accepted concepts. As a result, companies will be able to develop coherent accounting policies for those transactions or events that are occurred from particular deals to which no standard is used or when standard allows choice of accounting policy.

Keywords: conceptual framework, measurement basis, measurement uncertainty, neutrality, prudence, stewardship

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622 The Complementary Effect of Internal Control System and Whistleblowing Policy on Prevention and Detection of Fraud in Nigerian Deposit Money Banks

Authors: Dada Durojaye Joshua

Abstract:

The study examined the combined effect of internal control system and whistle blowing policy while it pursues the following specific objectives, which are to: examine the relationship between monitoring activities and fraud’s detection and prevention; investigate the effect of control activities on fraud’s detection and prevention in Nigerian Deposit Money Banks (DMBs). The population of the study comprises the 89,275 members of staff in the 20 DMBs in Nigeria as at June 2019. Purposive and convenient sampling techniques were used in the selection of the 80 members of staff at the supervisory level of the Internal Audit Departments of the head offices of the sampled banks, that is, selecting 4 respondents (Audit Executive/Head, Internal Control; Manager, Operation Risk Management; Head, Financial Crime Control; the Chief Compliance Officer) from each of the 20 DMBs in Nigeria. A standard questionnaire was adapted from 2017/2018 Internal Control Questionnaire and Assessment, Bureau of Financial Monitoring and Accountability Florida Department of Economic Opportunity. It was modified to serve the purpose for which it was meant to serve. It was self-administered to gather data from the 80 respondents at the respective headquarters of the sampled banks at their respective locations across Nigeria. Two likert-scales was used in achieving the stated objectives. A logit regression was used in analysing the stated hypotheses. It was found that effect of monitoring activities using the construct of conduct of ongoing or separate evaluation (COSE), evaluation and communication of deficiencies (ECD) revealed that monitoring activities is significant and positively related to fraud’s detection and prevention in Nigerian DMBS. So also, it was found that control activities using selection and development of control activities (SDCA), selection and development of general controls over technology to prevent financial fraud (SDGCTF), development of control activities that gives room for transparency through procedures that put policies into actions (DCATPPA) contributed to influence fraud detection and prevention in the Nigerian DMBs. In addition, it was found that transparency, accountability, reliability, independence and value relevance have significant effect on fraud detection and prevention ibn Nigerian DMBs. The study concluded that the board of directors demonstrated independence from management and exercises oversight of the development and performance of internal control. Part of the conclusion was that there was accountability on the part of the owners and preparers of the financial reports and that the system gives room for the members of staff to account for their responsibilities. Among the recommendations was that the management of Nigerian DMBs should create and establish a standard Internal Control System strong enough to deter fraud in order to encourage continuity of operations by ensuring liquidity, solvency and going concern of the banks. It was also recommended that the banks create a structure that encourages whistleblowing to complement the internal control system.

Keywords: internal control, whistleblowing, deposit money banks, fraud prevention, fraud detection

Procedia PDF Downloads 56
621 Complementary Effect of Wistleblowing Policy and Internal Control System on Prevention and Detection of Fraud in Nigerian Deposit Money Banks

Authors: Dada Durojaye Joshua

Abstract:

The study examined the combined effect of internal control system and whistle blowing policy while it pursues the following specific objectives, which are to: examine the relationship between monitoring activities and fraud’s detection and prevention; investigate the effect of control activities on fraud’s detection and prevention in Nigerian Deposit Money Banks (DMBs). The population of the study comprises the 89,275 members of staff in the 20 DMBs in Nigeria as at June 2019. Purposive and convenient sampling techniques were used in the selection of the 80 members of staff at the supervisory level of the Internal Audit Departments of the head offices of the sampled banks, that is, selecting 4 respondents (Audit Executive/Head, Internal Control; Manager, Operation Risk Management; Head, Financial Crime Control; the Chief Compliance Officer) from each of the 20 DMBs in Nigeria. A standard questionnaire was adapted from 2017/2018 Internal Control Questionnaire and Assessment, Bureau of Financial Monitoring and Accountability Florida Department of Economic Opportunity. It was modified to serve the purpose for which it was meant to serve. It was self-administered to gather data from the 80 respondents at the respective headquarters of the sampled banks at their respective locations across Nigeria. Two likert-scales was used in achieving the stated objectives. A logit regression was used in analysing the stated hypotheses. It was found that effect of monitoring activities using the construct of conduct of ongoing or separate evaluation (COSE), evaluation and communication of deficiencies (ECD) revealed that monitoring activities is significant and positively related to fraud’s detection and prevention in Nigerian DMBS. So also, it was found that control activities using selection and development of control activities (SDCA), selection and development of general controls over technology to prevent financial fraud (SDGCTF), development of control activities that gives room for transparency through procedures that put policies into actions (DCATPPA) contributed to influence fraud detection and prevention in the Nigerian DMBs. In addition, it was found that transparency, accountability, reliability, independence and value relevance have significant effect on fraud detection and prevention ibn Nigerian DMBs. The study concluded that the board of directors demonstrated independence from management and exercises oversight of the development and performance of internal control. Part of the conclusion was that there was accountability on the part of the owners and preparers of the financial reports and that the system gives room for the members of staff to account for their responsibilities. Among the recommendations was that the management of Nigerian DMBs should create and establish a standard Internal Control System strong enough to deter fraud in order to encourage continuity of operations by ensuring liquidity, solvency and going concern of the banks. It was also recommended that the banks create a structure that encourages whistleblowing to complement the internal control system.

Keywords: internal control, whistleblowing, deposit money banks, fraud prevention, fraud detection

Procedia PDF Downloads 46
620 Impact of Audit Committee on Real Earnings Management: Cases of Netherlands

Authors: Sana Masmoudi Mardassi, Yosra Makni Fourati

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Regulators highlight the importance of the Audit Committee (AC) as a key internal corporate governance mechanism. One of the most important roles of this committee is to oversee the financial reporting process. The purpose of this paper is to examine the link between the characteristics of an audit committee and the financial reporting quality by investigating whether the characteristics of audit committees are associated with improved financial reporting quality, especially the Real Earnings Management. In the current study, a panel data from 80 nonfinancial companies listed on the Amsterdam Stock Exchange during the period between 2010 and 2017 were used. To measure audit committee characteristics, four proxies have been used, specifically, audit committee independence, financial expertise, gender diversity and AC meetings. For this research, a linear regression model was used to identify the influence of a set of board characteristics of the audit committee on real earnings management after controlling for firm audit committee size, leverage, size, loss, growth and board size. This research provides empirical evidence of the association between audit committee independence, financial expertise, gender diversity and meetings and Real Earnings Management (REM) as a proxy of financial reporting quality. The study finds that independence and AC Gender diversity are strongly related to financial reporting quality. In fact, these two characteristics constrain REM. The results also suggest that AC- financial expertise reduces to some extent, the likelihood of engaging in REM. These conclusions provide support then to the audit committee requirement under the Dutch Corporate Governance Code rules regarding gender diversity and AC meetings.

Keywords: audit committee, financial expertise, independence, real earnings management

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619 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 298
618 Monitorization of Junction Temperature Using a Thermal-Test-Device

Authors: B. Arzhanov, A. Correia, P. Delgado, J. Meireles

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Due to the higher power loss levels in electronic components, the thermal design of PCBs (Printed Circuit Boards) of an assembled device becomes one of the most important quality factors in electronics. Nonetheless, some of leading causes of the microelectronic component failures are due to higher temperatures, the leakages or thermal-mechanical stress, which is a concern, is the reliability of microelectronic packages. This article presents an experimental approach to measure the junction temperature of exposed pad packages. The implemented solution is in a prototype phase, using a temperature-sensitive parameter (TSP) to measure temperature directly on the die, validating the numeric results provided by the Mechanical APDL (Ansys Parametric Design Language) under same conditions. The physical device-under-test is composed by a Thermal Test Chip (TTC-1002) and assembly in a QFN cavity, soldered to a test-board according to JEDEC Standards. Monitoring the voltage drop across a forward-biased diode, is an indirectly method but accurate to obtain the junction temperature of QFN component with an applied power range between 0,3W to 1.5W. The temperature distributions on the PCB test-board and QFN cavity surface were monitored by an infra-red thermal camera (Goby-384) controlled and images processed by the Xeneth software. The article provides a set-up to monitorize in real-time the junction temperature of ICs, namely devices with the exposed pad package (i.e. QFN). Presenting the PCB layout parameters that the designer should use to improve thermal performance, and evaluate the impact of voids in solder interface in the device junction temperature.

Keywords: quad flat no-Lead packages, exposed pads, junction temperature, thermal management and measurements

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617 Development of Risk Index and Corporate Governance Index: An Application on Indian PSUs

Authors: M. V. Shivaani, P. K. Jain, Surendra S. Yadav

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Public Sector Undertakings (PSUs), being government-owned organizations have commitments for the economic and social wellbeing of the society; this commitment needs to be reflected in their risk-taking, decision-making and governance structures. Therefore, the primary objective of the study is to suggest measures that may lead to improvement in performance of PSUs. To achieve this objective two normative frameworks (one relating to risk levels and other relating to governance structure) are being put forth. The risk index is based on nine risks, such as, solvency risk, liquidity risk, accounting risk, etc. and each of the risks have been scored on a scale of 1 to 5. The governance index is based on eleven variables, such as, board independence, diversity, risk management committee, etc. Each of them are scored on a scale of 1 to five. The sample consists of 39 PSUs that featured in Nifty 500 index and, the study covers a 10 year period from April 1, 2005 to March, 31, 2015. Return on assets (ROA) and return on equity (ROE) have been used as proxies of firm performance. The control variables used in the model include, age of firm, growth rate of firm and size of firm. A dummy variable has also been used to factor in the effects of recession. Given the panel nature of data and possibility of endogeneity, dynamic panel data- generalized method of moments (Diff-GMM) regression has been used. It is worth noting that the corporate governance index is positively related to both ROA and ROE, indicating that with the improvement in governance structure, PSUs tend to perform better. Considering the components of CGI, it may be suggested that (i). PSUs ensure adequate representation of women on Board, (ii). appoint a Chief Risk Officer, and (iii). constitute a risk management committee. The results also indicate that there is a negative association between risk index and returns. These results not only validate the framework used to develop the risk index but also provide a yardstick to PSUs benchmark their risk-taking if they want to maximize their ROA and ROE. While constructing the CGI, certain non-compliances were observed, even in terms of mandatory requirements, such as, proportion of independent directors. Such infringements call for stringent penal provisions and better monitoring of PSUs. Further, if the Securities and Exchange Board of India (SEBI) and Ministry of Corporate Affairs (MCA) bring about such reforms in the PSUs and make mandatory the adherence to the normative frameworks put forth in the study, PSUs may have more effective and efficient decision-making, lower risks and hassle free management; all these ultimately leading to better ROA and ROE.

Keywords: PSU, risk governance, diff-GMM, firm performance, the risk index

Procedia PDF Downloads 142
616 Digital Platform for Psychological Assessment Supported by Sensors and Efficiency Algorithms

Authors: Francisco M. Silva

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Technology is evolving, creating an impact on our everyday lives and the telehealth industry. Telehealth encapsulates the provision of healthcare services and information via a technological approach. There are several benefits of using web-based methods to provide healthcare help. Nonetheless, few health and psychological help approaches combine this method with wearable sensors. This paper aims to create an online platform for users to receive self-care help and information using wearable sensors. In addition, researchers developing a similar project obtain a solid foundation as a reference. This study provides descriptions and analyses of the software and hardware architecture. Exhibits and explains a heart rate dynamic and efficient algorithm that continuously calculates the desired sensors' values. Presents diagrams that illustrate the website deployment process and the webserver means of handling the sensors' data. The goal is to create a working project using Arduino compatible hardware. Heart rate sensors send their data values to an online platform. A microcontroller board uses an algorithm to calculate the sensor heart rate values and outputs it to a web server. The platform visualizes the sensor's data, summarizes it in a report, and creates alerts for the user. Results showed a solid project structure and communication from the hardware and software. The web server displays the conveyed heart rate sensor's data on the online platform, presenting observations and evaluations.

Keywords: Arduino, heart rate BPM, microcontroller board, telehealth, wearable sensors, web-based healthcare

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615 The Impact of Technology on Media Content Regulation

Authors: Eugene Mashapa

Abstract:

The age of information has witnessed countless unprecedented technological developments, which signal the articulation of succinct technological capabilities that can match these cutting-edge technological trends. These changes have impacted patterns in the production, distribution, and consumption of media content, a space that the Film and Publication Board (FPB) is concerned with. Consequently, the FPB is keen to understand the nature and impact of these technological changes on media content regulation. This exploratory study sought to investigate how content regulators in high and middle-income economies have adapted to the changes in this space, seeking insights into innovations, technological and operational, that facilitate continued relevance during this fast-changing environment. The study is aimed at developing recommendations that could assist and inform the organisation in regulating media content as it evolves. Thus, the overall research strategy in this analysis is applied research, and the analytical model adopted is a mixed research design guided by both qualitative and quantitative research instruments. It was revealed in the study that the FPB was significantly impacted by the unprecedented technological advancements in the media regulation space. Additionally, there exists a need for the FPB to understand the current and future penetrations of 4IR technology in the industry and its impact on media governance and policy implementation. This will range from reskilling officials to align with the technological skills to developing technological innovations as well as adopting co-regulatory or self-regulatory arrangements together with content distributors, where more content is distributed in higher volumes and with increased frequency. Importantly, initiating an interactive learning process for both FPB employees and the general public can assist the regulator and improve FPB’s operational efficiency and effectiveness.

Keywords: media, regulation, technology, film and publications board

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614 Anti -proliferative and Apoptotic Effects of Selected Saudi Herbs from the Rhamnaceae, Polygonaceae, and Apocynaceae Families Against Various Cancer Cell Lines

Authors: Allulu Yousef Alturki, Raghad Abdullah Alshafi, Sara Abdulaziz Alghashem, Sahar Saleh Alghamdi, Rasha Saad Suliman, Zeyad Alehaideb, Rizwan Ali

Abstract:

Cancer is recognized as a worldwide public health concern. Therefore, there is a continuous quest to discover new effective medications with less side-effects. In recent years, researchers have shown an increased interest in medicinal plants as several plant species have shown promising biological activities. Thus, we seek to investigate three medicinal herbs that are commonly-found in the Middle Easternregion and yet have not been explored in depth, including plants belonging to the Rhamnaceae, Polygonaceae, and Apocynaceaeplant families. Initially, we investigated using three types of cancer cell lines for breast, colorectal, and liver cancers. We performed high Content Imaging (HCI)-Apoptosis Assay and ApoTox-Glo™ Triplex Assay on KAIMRC2 and HCT8 cell lines. The highest activity of HCI-Apoptosis Assay was with Calligonumcomosum and Ziziphusnummularia in ethanol, followed by Calotropis procera and Ziziphusnummularia in ethyl acetate. The IC50values for the families of Rhamnaceae, Polygonaceae, and Apocynaceae in HepG2 and HCT8 cell lines ranged from 0.089 to 9.84mg/mL and 0.080to 15.08mg/mL, respectively. Further screening was conducted on an additional two cell lines, namely the MDA-MB-231 and KAIMRC2, for selected seven extracts with the highest activity having IC50values ranged from 0.058 to0.51mg/mL and 0.029 to0.19mg/mL, respectively. Continuous scientific investigations to isolate and characterize the potent bioactive phytochemical(s) are warranted. Funding: The authors acknowledge financial support from King Abdullah International Medical Research Center (KAIMRC), Ministry of National Guard Health Affairs, Riyadh, Kingdom of Saudi Arabia. Institutional Review Board Statement: The study was approved by the Institutional Review Board of the Institutional Review Board of King Abdullah International Medical Research Center (SP21R/463/12, 24 January 2022). Acknowledgments: The authors want to express their gratitude to the College of Pharmacy (COP) at King Saud bin Abdulaziz University for Health Sciences (KSAU-HS) and King Abdullah International Medical Research Center (KAIMRC) for their continued support.

Keywords: rhamnaceae, polygonaceae, apocynaceae, natural products

Procedia PDF Downloads 87
613 Human Rights in Islam: A Critique on Critiques

Authors: Miftahuddin Khilji

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The concept of human right is not alien to Islam. The Shari‘ah requires all its followers the sense of responsibility to perform their duties first and then claim their rights. This eventually guarantees the protection of human rights and ensures a peaceful society. The ultimate goal of Shari‘ah is to preserve five basic necessities which are also known as Maqasid ul Shari‘ah or Objectives of Islamic Law. This goal ensures for the members of society their rights without harming public welfare. Despite of the fact that human rights have been fully guaranteed by Islam and their compliance is required by Allah Almighty; not by any legislative body or other sovereign such as kings etc. However, many western writers, organizations and so called liberal thinkers try to create concerns, doubts and misconceptions in minds of the society members. A number of issues are pointed out and people are misguided about the concept of human rights in Islam. This paper aims to discuss main the concept of human rights in the light of perfect and balanced system of laws and principles of Shari‘ah and address those misconceptions and doubts by analyzing them and answering to questions raised about the subject. It would be an effort to prove that human rights are much more significant to Shari‘ah more than any other national or international legislative body.

Keywords: human rights, Islamic law, law, Shariah

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612 Low Students' Access to University Education in Nigeria: Causes and Remedy

Authors: Robert Ogbanje Okwori

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The paper explained the causes low students’ access to university education in Nigeria and how it can be remedied. It is discovered that low students’ access to university education in Nigeria is evident despite these number of universities in the country. In 2006/2007 academic session, 806,089 sat for Joint Unified Matriculation Board Examination (JAMB) into Nigerian universities and only 123,626 (15.3%) were admitted while 2011/2012 academic session, a total of 1,493,604 candidates sat for Joint Unified Matriculation Board Examination (JAMB) into Nigerian universities and only 65,073 (43.57%) were admitted. This necessitates for the research. Therefore, the study posed the following research questions. What are causes of low students’ access to university education in Nigeria? What are the challenges of students’ access to university education in Nigeria? How can students’ access to university education in Nigeria be improved? Sample survey research design was adopted for the study. A structured questionnaire was used to gather data for the study. Six hundred and eighty (680) respondents which comprised of 100 level university students; JAMB Officers and University administrators (Vice Chancellors, Registrars and Admission Officers) were used for the study. Stratified random sampling was applied for adequate representation of respondents from universities in the six geopolitical zones of Nigeria. Mean was used to answer research questions while Kuder-Richardson formula 20 was used to check the internal consistency of the instrument. The correlation coefficient of the instrument was 0.87. The major findings include the carrying capacity of each university contributes to low students’ access to university education and academic staff were inadequate. From the analysis of the study, it is concluded that the rate of access to university education is low, therefore, every university should establish distance learning programme to reduce university admission crisis. The training infrastructure in the universities should be improved upon by the owners to increase the carrying capacity of each university.

Keywords: access, causes, low, university

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611 Protection towards Investor: Enforcement of the Authorities of Indonesian Financial Services Authority (OJK) during Capital Market Integration

Authors: Muhammad Ilham Agus Salim, Muhammad Ikbal

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The ASEAN Economic Community (AEC) was set up in 2003 with the objectives of creating a single market and production base, enhancing equitable economic development as well as facilitating the integration into the global economy. The AEC involves liberalization and facilitation of trade in goods, skilled labour, services, and investment, as well as protection and promotion of investment. The thesis outlines the AEC Blueprint actions in scope of globalization of investment and capital market. Free flows of investment and freer flows of capital market urge countries in South East Asia to coordinate and to collaborate in securing the interest of public, and this leads to the importance of financial services authorities in ASEAN to prepare the mechanism of guarding the flows of investment. There is no exception, especially for Indonesian Financial Services Authority (OJK) as one of the authorized body in capital market supervision, to enforce its authorities as supervisory body.

Keywords: AEC blueprint, OJK, capital market, integration

Procedia PDF Downloads 288
610 Efficient Chess Board Representation: A Space-Efficient Protocol

Authors: Raghava Dhanya, Shashank S.

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This paper delves into the intersection of chess and computer science, specifically focusing on the efficient representation of chess game states. We propose two methods: the Static Method and the Dynamic Method, each offering unique advantages in terms of space efficiency and computational complexity. The Static Method aims to represent the game state using a fixedlength encoding, allocating 192 bits to capture the positions of all pieces on the board. This method introduces a protocol for ordering and encoding piece positions, ensuring efficient storage and retrieval. However, it faces challenges in representing pieces no longer in play. In contrast, the Dynamic Method adapts to the evolving game state by dynamically adjusting the encoding length based on the number of pieces in play. By incorporating Alive Bits for each piece kind, this method achieves greater flexibility and space efficiency. Additionally, it includes provisions for encoding additional game state information such as castling rights and en passant squares. Our findings demonstrate that the Dynamic Method offers superior space efficiency compared to traditional Forsyth-Edwards Notation (FEN), particularly as the game progresses and pieces are captured. However, it comes with increased complexity in encoding and decoding processes. In conclusion, this study provides insights into optimizing the representation of chess game states, offering potential applications in chess engines, game databases, and artificial intelligence research. The proposed methods offer a balance between space efficiency and computational overhead, paving the way for further advancements in the field.

Keywords: chess, optimisation, encoding, bit manipulation

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609 Milling Process of Rigid Flex Printed Circuit Board to Which Polyimide Covers the Whole Surface

Authors: Daniela Evtimovska, Ivana Srbinovska, Padraig O’Rourke

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Kostal Macedonia has the challenge to mill a rigid-flex printed circuit board (PCB). The PCB elaborated in this paper is made of FR4 material covered with polyimide through the whole surface on the one side, including the tabs where PCBs need to be separated. After milling only 1.44 meters, the updraft routing tool isn’t effective and causes polyimide debris on all PCB cuts if it continues to mill with the same tool. Updraft routing tool is used for all another product in Kostal Macedonia, and it is changing after milling 60 meters. Changing the tool adds 80 seconds to the cycle time. One solution is using a laser-cut machine. Buying a laser-cut machine for cutting only one product doesn’t make financial sense. The focus is given to find an internal solution among the options under review to solve the issue with polyimide debris. In the paper, the design of the rigid-flex panel is described deeply. It is evaluated downdraft routing tool as a possible solution which could be used for the flex rigid panel as a specific product. It is done a comparison between updraft and down draft routing tools from a technical and financial aspect of view, taking into consideration the customer requirements for the rigid-flex PCB. The results show that using the downdraft routing tool is the best solution in this case. This tool is more expensive for 0.62 euros per piece than updraft. The downdraft routing tool needs to be changed after milling 43.44 meters in comparison with the updraft tool, which needs to be changed after milling only 1.44 meters. It is done analysis which actions should be taken in order further improvements and the possibility of maximum serving of downdraft routing tool.

Keywords: Kostal Macedonia, rigid flex PCB, polyimide, debris, milling process, up/down draft routing tool

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608 The Effect of Corporate Governance on Financial Stability and Solvency Margin for Insurance Companies in Jordan

Authors: Ghadeer A.Al-Jabaree, Husam Aldeen Al-Khadash, M. Nassar

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This study aimed at investigating the effect of well-designed corporate governance system on the financial stability of insurance companies listed in ASE. Further, this study provides a comprehensive model for evaluating and analyzing insurance companies' financial position and prospective for comparing the degree of corporate governance application provisions among Jordanian insurance companies. In order to achieve the goals of the study, a whole population that consist of (27) listed insurance companies was introduced through the variables of (board of director, audit committee, internal and external auditor, board and management ownership and block holder's identities). Statistical methods were used with alternative techniques by (SPSS); where descriptive statistical techniques such as means, standard deviations were used to describe the variables, while (F) test and ANOVA analysis of variance were used to test the hypotheses of the study. The study revealed the existence of significant effect of corporate governance variables except local companies that are not listed in ASE on financial stability within control variables especially debt ratio (leverage),where it's also showed that concentration in motor third party doesn't have significant effect on insurance companies' financial stability during study period. Moreover, the study concludes that Global financial crisis affect the investment side of insurance companies with insignificant effect on the technical side. Finally, some recommendations were presented such as enhancing the laws and regulation that help the appropriate application of corporate governance, and work on activating the transparency in the disclosures of the financial statements and focusing on supporting the technical provisions for the companies, rather than focusing only on profit side.

Keywords: corporate governance, financial stability and solvency margin, insurance companies, Jordan

Procedia PDF Downloads 468
607 Currency Boards in Crisis: Experience of Baltic Countries

Authors: Gordana Kordić, Petra Palić

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The European countries that during the past two decades based their exchange rate regimes on currency board arrangement (CBA) are usually analysed from the perspective of corner solution choice’s stabilisation effects. There is an open discussion on the positive and negative background of a strict exchange rate regime choice, although it should be seen as part of the transition process towards the monetary union membership. The focus of the paper is on the Baltic countries that after two decades of a rigid exchange rate arrangement and strongly influenced by global crisis are finishing their path towards the euro zone. Besides the stabilising capacity, the CBA is highly vulnerable regime, with limited developing potential. The rigidity of the exchange rate (and monetary) system, despite the ensured credibility, do not leave enough (or any) space for the adjustment and/or active crisis management. Still, the Baltics are in a process of recovery, with fiscal consolidation measures combined with (painful and politically unpopular) measures of internal devaluation. Today, two of them (Estonia and Latvia) are members of euro zone, fulfilling their ultimate transition targets, but de facto exchanging one fixed regime with another. The paper analyses the challenges for the CBA in unstable environment since the fixed regimes rely on imported stability and are sensitive to external shocks. With limited monetary instruments, these countries were oriented to the fiscal policies and used a combination of internal devaluation and tax policy measures. Despite their rather quick recovery, our second goal is to analyse the long term influence that the measures had on the national economy.

Keywords: currency board arrangement, internal devaluation, exchange rate regime, great recession

Procedia PDF Downloads 243
606 Investigation of Compliance of the Prevailing Import Murabah'a to Sharia

Authors: Aqeel Akhtar

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One of prevailing modes of finance in emerging Islamic banking system is Murabah’a; a financial transaction in which cost and profit both must be recognized by buyer. Otherwise the transaction would become invalid. In this mainstream, import Murabah’a transaction is divergent in such a way that the cost is not recognized and identified due to execution of import transaction in foreign currency i.e. US Dollar and the next transaction of Murabaha’a with the client is executed in local currency. Since this transaction is executed in dual currency i.e. bank pays supplier in foreign currency and executes Murabah’a with its client in local currency and it is not allowed in according to Islamic Injunctions as mentioned in hadith narrated by Hazrat Ibn-e-Umar (May Allah be pleased with them) used to sell his camels with Dirhams and take dinars instead and vice versa. Upon revealing before the Prophet (SAW), he was advised that it must not be contingent in the agreement and the ready rate would be applied and possession of one of the consideration is compulsory. The solution in this regard is that the import Murabah’a transaction should be in single currency, however, other currency can be paid in payment at the time of payment in a very indispensable situation provided that ready rate would be applied. Moreover, some of other solutions have also been given in this regard.

Keywords: shariah compliance, import murabaha, islamic banking, product development

Procedia PDF Downloads 218
605 Demographic Diversity in the Boardroom and Firm Performance: Empirical Evidence in the French Context

Authors: Elhem Zaatir, Taher Hamza

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Several governments seek to implement gender parity on boards, but the results of doing so are not clear and could harm corporations and economies. The present paper aims to investigate the relationship between women’s presence on boards and firms’ performance in the context of the French listed firms during the quota period. A dynamic panel generalized method of moment estimation is applied to control the endogenous effect of board structure and reverse the causality impact of the financial performance. Our results show that the impact of gender diversity manifests in conflicting directions, positively affecting accounting performance and negatively influencing market performance. These results suggest that female directors create economic value, but the market discounts their impact. Apparently, they are subject to a biased evaluation by the market, which undervalues their presence on boards. Added to that, our results confirm a twofold nature of female representation in the French market. The effect of female directorship on firm performance varies with the affiliation of the directors. In other words, the positive impact of gender diversity on return on assets primarily originates from the positive effect of non-family-affiliated women directors on market performance rather than on the effect of family-affiliated women directors on ROA. Finally, according to our results, women’s demographic attributes namely the level of education and multiple directorships strongly and positively impact firm performance as measured by return on assets (ROA). Obviously, women directors seem to be appointed to the business case rather than as token directors.

Keywords: corporate governance, board of directors, women, gender diversity, demographic attributes, firm performance

Procedia PDF Downloads 107
604 Developing an Audit Quality Model for an Emerging Market

Authors: Bita Mashayekhi, Azadeh Maddahi, Arash Tahriri

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The purpose of this paper is developing a model for audit quality, with regard to the contextual and environmental attributes of the audit profession in Iran. For this purpose, using an exploratory approach, and because of the special attributes of the auditing profession in Iran in terms of the legal environment, regulatory and supervisory mechanisms, audit firms size, and etc., we used grounded theory approach as a qualitative research method. Therefore, we got the opinions of the experts in the auditing and capital market areas through unstructured interviews. As a result, the authors revealed the determinants of audit quality, and by using these determinants, developed an Integrated Audit Quality Model, including causal conditions, intervening conditions, context, as well as action strategies related to AQ and their consequences. In this research, audit quality is studied using a systemic approach. According to this approach, the quality of inputs, processes, and outputs of auditing determines the quality of auditing, therefore, the quality of all different parts of this system is considered.

Keywords: audit quality, integrated audit quality model, demand for audit service, supply of audit, grounded theory

Procedia PDF Downloads 259
603 Modeling Search-And-Rescue Operations by Autonomous Mobile Robots at Sea

Authors: B. Kriheli, E. Levner, T. C. E. Cheng, C. T. Ng

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During the last decades, research interest in planning, scheduling, and control of emergency response operations, especially people rescue and evacuation from the dangerous zone of marine accidents, has increased dramatically. Until the survivors (called ‘targets’) are found and saved, it may cause loss or damage whose extent depends on the location of the targets and the search duration. The problem is to efficiently search for and detect/rescue the targets as soon as possible with the help of intelligent mobile robots so as to maximize the number of saved people and/or minimize the search cost under restrictions on the amount of saved people within the allowable response time. We consider a special situation when the autonomous mobile robots (AMR), e.g., unmanned aerial vehicles and remote-controlled robo-ships have no operator on board as they are guided and completely controlled by on-board sensors and computer programs. We construct a mathematical model for the search process in an uncertain environment and provide a new fast algorithm for scheduling the activities of the autonomous robots during the search-and rescue missions after an accident at sea. We presume that in the unknown environments, the AMR’s search-and-rescue activity is subject to two types of error: (i) a 'false-negative' detection error where a target object is not discovered (‘overlooked') by the AMR’s sensors in spite that the AMR is in a close neighborhood of the latter and (ii) a 'false-positive' detection error, also known as ‘a false alarm’, in which a clean place or area is wrongly classified by the AMR’s sensors as a correct target. As the general resource-constrained discrete search problem is NP-hard, we restrict our study to finding local-optimal strategies. A specificity of the considered operational research problem in comparison with the traditional Kadane-De Groot-Stone search models is that in our model the probability of the successful search outcome depends not only on cost/time/probability parameters assigned to each individual location but, as well, on parameters characterizing the entire history of (unsuccessful) search before selecting any next location. We provide a fast approximation algorithm for finding the AMR route adopting a greedy search strategy in which, in each step, the on-board computer computes a current search effectiveness value for each location in the zone and sequentially searches for a location with the highest search effectiveness value. Extensive experiments with random and real-life data provide strong evidence in favor of the suggested operations research model and corresponding algorithm.

Keywords: disaster management, intelligent robots, scheduling algorithm, search-and-rescue at sea

Procedia PDF Downloads 153
602 Optical Imaging Based Detection of Solder Paste in Printed Circuit Board Jet-Printing Inspection

Authors: D. Heinemann, S. Schramm, S. Knabner, D. Baumgarten

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Purpose: Applying solder paste to printed circuit boards (PCB) with stencils has been the method of choice over the past years. A new method uses a jet printer to deposit tiny droplets of solder paste through an ejector mechanism onto the board. This allows for more flexible PCB layouts with smaller components. Due to the viscosity of the solder paste, air blisters can be trapped in the cartridge. This can lead to missing solder joints or deviations in the applied solder volume. Therefore, a built-in and real-time inspection of the printing process is needed to minimize uncertainties and increase the efficiency of the process by immediate correction. The objective of the current study is the design of an optimal imaging system and the development of an automatic algorithm for the detection of applied solder joints from optical from the captured images. Methods: In a first approach, a camera module connected to a microcomputer and LED strips are employed to capture images of the printed circuit board under four different illuminations (white, red, green and blue). Subsequently, an improved system including a ring light, an objective lens, and a monochromatic camera was set up to acquire higher quality images. The obtained images can be divided into three main components: the PCB itself (i.e., the background), the reflections induced by unsoldered positions or screw holes and the solder joints. Non-uniform illumination is corrected by estimating the background using a morphological opening and subtraction from the input image. Image sharpening is applied in order to prevent error pixels in the subsequent segmentation. The intensity thresholds which divide the main components are obtained from the multimodal histogram using three probability density functions. Determining the intersections delivers proper thresholds for the segmentation. Remaining edge gradients produces small error areas which are removed by another morphological opening. For quantitative analysis of the segmentation results, the dice coefficient is used. Results: The obtained PCB images show a significant gradient in all RGB channels, resulting from ambient light. Using different lightings and color channels 12 images of a single PCB are available. A visual inspection and the investigation of 27 specific points show the best differentiation between those points using a red lighting and a green color channel. Estimating two thresholds from analyzing the multimodal histogram of the corrected images and using them for segmentation precisely extracts the solder joints. The comparison of the results to manually segmented images yield high sensitivity and specificity values. Analyzing the overall result delivers a Dice coefficient of 0.89 which varies for single object segmentations between 0.96 for a good segmented solder joints and 0.25 for single negative outliers. Conclusion: Our results demonstrate that the presented optical imaging system and the developed algorithm can robustly detect solder joints on printed circuit boards. Future work will comprise a modified lighting system which allows for more precise segmentation results using structure analysis.

Keywords: printed circuit board jet-printing, inspection, segmentation, solder paste detection

Procedia PDF Downloads 311
601 On Board Measurement of Real Exhaust Emission of Light-Duty Vehicles in Algeria

Authors: R. Kerbachi, S. Chikhi, M. Boughedaoui

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The study presents an analysis of the Algerian vehicle fleet and resultant emissions. The emission measurement of air pollutants emitted by road transportation (CO, THC, NOX and CO2) was conducted on 17 light duty vehicles in real traffic. This sample is representative of the Algerian light vehicles in terms of fuel quality (gasoline, diesel and liquefied petroleum gas) and the technology quality (injection system and emission control). The experimental measurement methodology of unit emission of vehicles in real traffic situation is based on the use of the mini-Constant Volume Sampler for gas sampling and a set of gas analyzers for CO2, CO, NOx and THC, with an instrumentation to measure kinematics, gas temperature and pressure. The apparatus is also equipped with data logging instrument and data transfer. The results were compared with the database of the European light vehicles (Artemis). It was shown that the technological injection liquefied petroleum gas (LPG) has significant impact on air pollutants emission. Therefore, with the exception of nitrogen oxide compounds, uncatalyzed LPG vehicles are more effective in reducing emissions unit of air pollutants compared to uncatalyzed gasoline vehicles. LPG performance seems to be lower under real driving conditions than expected on chassis dynamometer. On the other hand, the results show that uncatalyzed gasoline vehicles emit high levels of carbon monoxide, and nitrogen oxides. Overall, and in the absence of standards in Algeria, unit emissions are much higher than Euro 3. The enforcement of pollutant emission standard in developing countries is an important step towards introducing cleaner technology and reducing vehicular emissions.

Keywords: on-board measurements of unit emissions of CO, HC, NOx and CO2, light vehicles, mini-CVS, LPG-fuel, artemis, Algeria

Procedia PDF Downloads 259
600 Embedded Test Framework: A Solution Accelerator for Embedded Hardware Testing

Authors: Arjun Kumar Rath, Titus Dhanasingh

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Embedded product development requires software to test hardware functionality during development and finding issues during manufacturing in larger quantities. As the components are getting integrated, the devices are tested for their full functionality using advanced software tools. Benchmarking tools are used to measure and compare the performance of product features. At present, these tests are based on a variety of methods involving varying hardware and software platforms. Typically, these tests are custom built for every product and remain unusable for other variants. A majority of the tests goes undocumented, not updated, unusable when the product is released. To bridge this gap, a solution accelerator in the form of a framework can address these issues for running all these tests from one place, using an off-the-shelf tests library in a continuous integration environment. There are many open-source test frameworks or tools (fuego. LAVA, AutoTest, KernelCI, etc.) designed for testing embedded system devices, with each one having several unique good features, but one single tool and framework may not satisfy all of the testing needs for embedded systems, thus an extensible framework with the multitude of tools. Embedded product testing includes board bring-up testing, test during manufacturing, firmware testing, application testing, and assembly testing. Traditional test methods include developing test libraries and support components for every new hardware platform that belongs to the same domain with identical hardware architecture. This approach will have drawbacks like non-reusability where platform-specific libraries cannot be reused, need to maintain source infrastructure for individual hardware platforms, and most importantly, time is taken to re-develop test cases for new hardware platforms. These limitations create challenges like environment set up for testing, scalability, and maintenance. A desirable strategy is certainly one that is focused on maximizing reusability, continuous integration, and leveraging artifacts across the complete development cycle during phases of testing and across family of products. To get over the stated challenges with the conventional method and offers benefits of embedded testing, an embedded test framework (ETF), a solution accelerator, is designed, which can be deployed in embedded system-related products with minimal customizations and maintenance to accelerate the hardware testing. Embedded test framework supports testing different hardwares including microprocessor and microcontroller. It offers benefits such as (1) Time-to-Market: Accelerates board brings up time with prepacked test suites supporting all necessary peripherals which can speed up the design and development stage(board bring up, manufacturing and device driver) (2) Reusability-framework components isolated from the platform-specific HW initialization and configuration makes the adaptability of test cases across various platform quick and simple (3) Effective build and test infrastructure with multiple test interface options and preintegrated with FUEGO framework (4) Continuos integration - pre-integrated with Jenkins which enabled continuous testing and automated software update feature. Applying the embedded test framework accelerator throughout the design and development phase enables to development of the well-tested systems before functional verification and improves time to market to a large extent.

Keywords: board diagnostics software, embedded system, hardware testing, test frameworks

Procedia PDF Downloads 121
599 Analyzing Use of Figurativeness, Visual Elements, Allegory, Scenic Imagery as Support System in Punjabi Contemporary Theatre for Escaping Censorship

Authors: Shazia Anwer

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This paper has discussed the unusual form of resistance in theatre against censorship board in Pakistan. The atypical approach of dramaturgy created massive space for performers and audiences to integrate and communicate. The social and religious absolutes creates suffocation in Pakistani society, strict control over all Fine and Performing Art has made art political, contemporary dramatics has started an amalgamated theatre to avoid censorship. Contemporary Punjabi theatre techniques are directly dependent on human cognition. The idea of indirect thought processing is not unique but dependent on spectators. The paper has provided an account of these techniques and their specific use for conveying specific messages across the audiences. For the Dramaturge of today, theatre space is an expression representing a linguistic formulation that includes qualities of experimental and non-traditional use of classical theatrical space in the context of fulfilling the concept of open theatre. Paper has explained the transformation of the theatrical experience into an event where the actor and the audience are co-existing and co-experiencing the dramatical experience. The denial of the existence of the 4th -Wall made two-way communication possible. This paper has elaborated that the previously marginalized genres such as naach, jugat, miras, are extensively included to counter the censorship board. Figurativeness, visual elements, allegory, scenic imagery are basic support system for contemporary Punjabi theatre. The body of the actor is used as a source for non-verbal communication, and for an escape from traditional theatrical space which by every means has every element that could be controlled and reprimanded by the controlling authority.

Keywords: communication, Punjabi theatre, figurativeness, censorship

Procedia PDF Downloads 115
598 Regional Review of Outcome of Cervical Smears Reported with Cytological Features of Non Cervical Glandular Neoplasia

Authors: Uma Krishnamoorthy, Vivienne Beavers, Janet Marshall

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Introduction: Cervical cytology showing features raising the suspicion of non cervical glandular neoplasia are reported as code 0 under the United Kingdom National Health Service Cervical screening programme ( NHSCSP). As the suspicion is regarding non cervical neoplasia, smear is reported as normal and patient informed that cervical screening result is normal. GP receives copy of results where it states further referral is indicated in small font within text of report. Background: There were several incidents of delayed diagnosis of endometrial cancer in Lancashire which prompted this Northwest Regional review to enable an understanding of underlying pathology outcome of code zero smears to raise awareness and also to review whether further action on wording of smear results was indicated to prevent such delay. Methodology: All Smears reported at the Manchester cytology centre who process cytology for Lancashire population from March 2013 to March 2014 were reviewed and histological diagnosis outcome of women in whom smear was reported as code zero was reviewed retrospectively . Results: Total smears reported by the cytology centre during this period was approximately 109400. Reports issued with result code 0 among this during this time period was 49.Results revealed that among three fourth (37) of women with code zero smear (N=49), evidence of underlying pathology of non cervical origin was confirmed. Of this, 73 % (36) were due to endometrial pathology with 49 % (24) endometrial carcinoma, 12 % (6)polyp, 4 % atypical endometrial hyperplasia (2), 6 % endometrial hyperplasia without atypia (3), and 2 % adenomyosis (1 case) and 2 % ( 1 case) due to ovarian adenocarcinoma. Conclusion: This review demonstrated that more than half (51 %) of women with a code 0 smear report were diagnosed with underlying carcinoma and 75 % had a confirmed underlying pathology contributory to code 0 smear findings. Recommendations and Action Plan: A local rapid access referral and management pathway for this group of women was implemented as a result of this in our unit. The findings and Pathway were shared with other regional units served by the cytology centre through the Pan Lancashire cervical screening board and through the Cytology centre. Locally, the smear report wording was updated to include a rubber stamp/ print in "Red Bold letters" stating that " URGENT REFERRAL TO GYNAECOLOGY IS INDICATED". Findings were also shared through the Pan Lancashire board with National cervical screening programme board, and revisions to wording of code zero smear reports to highlight the need for Urgent referral has now been agreed at National level to be implemented.

Keywords: code zero smears, endometrial cancer, non cervical glandular neoplasia, ovarian cancer

Procedia PDF Downloads 266