Search results for: physico-chemical characteristics
5176 Immigration and Gender Equality – An Analysis of the Labor Market Characteristics of Turkish Migrants Living in Germany
Authors: C. Asarkaya, S. Z. Siretioglu Girgin
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Turkish migrants constitute the largest group among people with migration background living in Germany. Turkish women’s labor market participation is of significant importance for their social and economic integration to the German society. This paper thus aims to investigate their labor market positions. Turkish migrant women participate less in the labor market compared to men, and are responsible for most of the housework, child care, and elderly care. This is due to their traditional roles in the family, educational level, insufficient knowledge of German language, and insufficient professional experience. We strongly recommend that wide-reaching integration policies for women are formulated, so as to encourage participation of not only migrant women but also their husbands, fathers and/or brothers, and natives.Keywords: empowerment, Germany, labor market, migration, Turkish, women
Procedia PDF Downloads 4955175 A Fellowship of Philosophy: Übermensch and the Will to Power in Tolkien
Authors: Ali Mirzabayati
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This article associates Tolkien’s concept of power with Nietzsche’s Übermensch. Despite his catholic beliefs, Tolkien refuses to create religiously motivated characters, opening room for existentialist decisions. Who is an Übermensch? What Tolkienian character resembles this concept the most? To tend to these questions, the article studies the case of Adolf Hitler and Elisabeth Nietzsche, manipulating Nietzschean philosophy. An investigation of the Nazis’ misuse of philosophy, art, and myth for political advantage introduces a Nazi version of Übermensch, best reflected in Sauron and Saruman. Unlike the Nazi version, Nietzschean Übermensch is proven to emphasize internal power and seek harmony within one’s desires. Tolkien’s best candidates for Übermensch, Aragorn and Bilbo are examined through Nietzsche’s three metamorphoses of becoming a higher spirit. What is more, I will study Nietzsche’s admiration for cheer and eating, the main characteristics of the hobbits, to strengthen his bond with Tolkien.Keywords: Tolkien, Nietzsche, literature, fantasy, history, philosophy
Procedia PDF Downloads 1305174 Study and Analysis of Optical Intersatellite Links
Authors: Boudene Maamar, Xu Mai
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Optical Intersatellite Links (OISLs) are wireless communications using optical signals to interconnect satellites. It is expected to be the next generation wireless communication technology according to its inherent characteristics like: an increased bandwidth, a high data rate, a data transmission security, an immunity to interference, and an unregulated spectrum etc. Optical space links are the best choice for the classical communication schemes due to its distinctive properties; high frequency, small antenna diameter and lowest transmitted power, which are critical factors to define a space communication. This paper discusses the development of free space technology and analyses the parameters and factors to establish a reliable intersatellite links using an optical signal to exchange data between satellites.Keywords: optical intersatellite links, optical wireless communications, free space optical communications, next generation wireless communication
Procedia PDF Downloads 4495173 Design of Jumping Structure of Spherical Robot Based on Archimedes' Helix
Authors: Zhang Zijian
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Nowadays, spherical robots have played an important role in many fields, but the insufficient ability of obstacle surmounting limits their wider application fields. To solve this problem, a jumping system of a spherical robot is designed based on Archimedes helix. The jumping system of the robot utilizes the characteristics of Archimedes helix and isovelocity helix to achieve constant speed and stable contraction, which ensures the stability of the system. Also, the jumping action of the robot is realized by instantaneous release of elastic potential energy. In order to verify the effectiveness of the jumping system, we designed a spherical robot and its jumping system. The experimental results show that the jumping system has the advantages of light weight, small size, high energy conversion efficiency, and can realize the spherical jumping function.Keywords: hopping mechanism, Archimedes' Helix, hopping robot, spherical robot
Procedia PDF Downloads 1385172 'English in Tourism' in the Project 'English for Community'
Authors: Nguyen Duc An
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To the movement towards learning community, creating friendly, positive and appropriate learning environments which best suit the local features is the most salient and decisive factor of the development and success of that learning society. With the aim at building such an English language learning community for the inhabitants in Moc Chau - the national tourist zone, Tay Bac University has successfully designed and deployed the program ‘English in Tourism’ in the project ‘English for Community’. With the strong attachment to the local reality and close knit to the certain communicative situations, this program which was carefully designed and compiled with interesting and practical activities, has greatly helped the locals confidently introduce and popularize the natural beauty, unique culture and specific characteristics of Moc Chau to the foreign tourists; in addition, reinforce awareness of the native culture of the local people as well as improve the professional development in tourism and service.Keywords: English for community, learning society, learning community, English in tourism
Procedia PDF Downloads 3715171 Characteristics of the Long-Term Regional Tourism Development in Georgia
Authors: Valeri Arghutashvili, Mari Gogochuri
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Tourism industry development is one of the key priorities in Georgia, as it has positive influence on economic activities. Its contribution is very important for the different regions, as well as for the national economy. Benefits of the tourism industry include new jobs, service development, and increasing tax revenues, etc. The main aim of this research is to review and analyze the potential of the Georgian tourism industry with its long-term strategy and current challenges. To plan activities in a long-term development, it is required to evaluate several factors on the regional and on the national level. Factors include activities, transportation, services, lodging facilities, infrastructure and institutions. The major research contributions are practical estimates about regional tourism development which plays an important role in the integration process with global markets.Keywords: regional tourism, tourism industry, tourism in Georgia, tourism benefits
Procedia PDF Downloads 8335170 Optimal Mother Wavelet Function for Shoulder Muscles of Upper Limb Amputees
Authors: Amanpreet Kaur
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Wavelet transform (WT) is a powerful statistical tool used in applied mathematics for signal and image processing. The different mother, wavelet basis function, has been compared to select the optimal wavelet function that represents the electromyogram signal characteristics of upper limb amputees. Four different EMG electrode has placed on different location of shoulder muscles. Twenty one wavelet functions from different wavelet families were investigated. These functions included Daubechies (db1-db10), Symlets (sym1-sym5), Coiflets (coif1-coif5) and Discrete Meyer. Using mean square error value, the significance of the mother wavelet functions has been determined for teres, pectorals, and infraspinatus around shoulder muscles. The results show that the best mother wavelet is the db3 from the Daubechies family for efficient classification of the signal.Keywords: Daubechies, upper limb amputation, shoulder muscles, Symlets, Coiflets
Procedia PDF Downloads 2395169 Procedure for Recommendation of Archival Documents
Authors: Marlon J. Remedios, Maria T. Morell, Jesse D. Cano
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Diffusion and accessibility of historical collections is one of the main objectives of the institutions that aim to safeguard archival documents (General Archives). Several countries have Web applications that try to make accessible and public the large number of documents that they guard. Each of these sites has a set of features in order to facilitate access, navigability, and search for information. Different sources of information include Recommender Systems as a way of customizing content. This paper aims at describing a process for the production of archival documents relevant to the user. To comply with this, the characteristics ruling archival description, elements and main techniques that establishes the design of Recommender Systems, a set of rules to follow, and how these rules operate and the way in which take advantage of the domain knowledge are discussed. Finally, relevant issues are discussed in the design of the proposed tests and the results obtained are shown.Keywords: archival document, recommender system, procedure, information management
Procedia PDF Downloads 5215168 Some Agricultural Characteristics of Cephalaria syriaca Lines Selected from a Population and Developed as Winter Type
Authors: Rahim Ada, Ahmet Tamkoç
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The research was conducted in the “Randomized Complete Block Design” with three replications in research field of Agricultural Faculty, Selcuk University, Konya, Turkey. In study, a total of 9 Cephalaria syriaca promised lines (9, 37, 38, 42, Beyaz 4, 5 Beyaz, 13 Beyaz, 27 Beyaz, Başaklar 2), which were taken from Sivas population, and 1 population were evaluated in two growing seasons (2012-13 and 2013-14). According to the results, the highest plant height, first branch height, first head height, number of branches per plant, number of head per plant, head diameter,1000 seed weight, seed yield, oil content and oil yield were obtained respectively from Başaklar 2 (68.37 cm), Başaklar 2 (37.80 cm), Başaklar 2 (54.83 cm), 37 (7.73 number/plant), 42 (18.03 number/plant), 9 (10.30 mm), Başaklar 2 (19.33 g), 27 Beyaz (1254.2 kg ha-1), Başaklar 2 (28.77%), and 27 Beyaz (357.9 kg ha-1).Keywords: Cephalaria syriaca, yield, oil, population
Procedia PDF Downloads 4765167 Social Dimension of Air Transport Sustainable Development
Authors: Dimitrios J. Dimitriou, Maria F. Sartzetaki
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Air Transport links markets and individuals, making regions more competitive and promoting social and economic development. The assessment of social contribution is the key objective of this paper, focusing on the definition of the components of social dimension and welfare metrics in the national scale. According to a top-down approach, the key dimensions that affect the social welfare are presented. Conventional wisdom is to provide estimations on added value to social issues caused by the air transport development and present the methodology framework for measuring the contribution of transport development in social value chain. Greece is the case study of this paper, providing results from the contribution of air transport infrastructures in national welfare. The application key findings are essential for managers and decision makers to support actions and plans towards economic recovery of an economy presenting strong seasonal characteristics (because of tourism) and suffering from recession.Keywords: air transport, social coherence, resilient business development, socioeconomic impact
Procedia PDF Downloads 2235166 Catalyzing Agricultural Technology Adoption: The Role of Socioeconomic and Institutional Factors in Developing Economies
Authors: Faiza Manzoor
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The main purpose of this study is to examine the socioeconomic and institutional determinants that affect farmers' probability of agricultural technology adoption. Primary survey data was gathered from 350 small household farmers of developing economies, and the empirical analysis was completed by exploiting a logit and probit model. The outcomes of this research emphasize that socioeconomic factors such as farmers' age, education level, and farm size impact farmers' behavior in adopting digital farming technology. The results show that cooperative membership and institutional characteristics such as access to credit and extension services have also affected small farmers' use and adoption of agricultural technologies. Digitalization also helps farmers by increasing their understanding and improving their decision-making abilities. Some policy implications and future directions are discussed.Keywords: agricultural technology adoption, socioeconomic, institutional, factors
Procedia PDF Downloads 05165 Recycling Biomass of Constructed Wetlands as Precursors of Electrodes for Removing Heavy Metals and Persistent Pollutants
Authors: Álvaro Ramírez Vidal, Martín Muñoz Morales, Francisco Jesús Fernández Morales, Luis Rodríguez Romero, José Villaseñor Camacho, Javier Llanos López
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In recent times, environmental problems have led to the extensive use of biological systems to solve them. Among the different types of biological systems, the use of plants such as aquatic macrophytes in constructed wetlands and terrestrial plant species for treating polluted soils and sludge has gained importance. Though the use of constructed wetlands for wastewater treatment is a well-researched domain, the slowness of pollutant degradation and high biomass production pose some challenges. Plants used in CW participate in different mechanisms for the capture and degradation of pollutants that also can retain some pharmaceutical and personal care products (PPCPs) that are very persistent in the environment. Thus, these systems present advantages in line with the guidelines published for the transition towards friendly and ecological procedures as they are environmentally friendly systems, consume low energy, or capture atmospheric CO₂. However, the use of CW presents some drawbacks, as the slowness of pollutant degradation or the production of important amounts of plant biomass, which need to be harvested and managed periodically. Taking this opportunity in mind, it is important to highlight that this residual biomass (of lignocellulosic nature) could be used as the feedstock for the generation of carbonaceous materials using thermochemical transformations such as slow pyrolysis or hydrothermal carbonization to produce high-value biomass-derived carbons through sustainable processes as adsorbents, catalysts…, thereby improving the circular carbon economy. Thus, this work carried out the analysis of some PPCPs commonly found in urban wastewater, as salicylic acid or ibuprofen, to evaluate the remediation carried out for the Phragmites Australis. Then, after the harvesting, this biomass can be used to synthesize electrodes through hydrothermal carbonization (HTC) and produce high-value biomass-derived carbons with electrocatalytic activity to remove heavy metals and persistent pollutants, promoting circular economy concepts. To do this, it was chosen biomass derived from the natural environment in high environmental risk as the Daimiel Wetlands National Park in the center of Spain, and the rest of the biomass developed in a CW specifically designed to remove pollutants. The research emphasizes the impact of the composition of the biomass waste and the synthetic parameters applied during HTC on the electrocatalytic activity. Additionally, this parameter can be related to the physicochemical properties, as porosity, surface functionalization, conductivity, and mass transfer of the electrodes lytic inks. Data revealed that carbon materials synthesized have good surface properties (good conductivities and high specific surface area) that enhance the electro-oxidants generated and promote the removal of PPCPs and the chemical oxygen demand of polluted waters.Keywords: constructed wetlands, carbon materials, heavy metals, pharmaceutical and personal care products, hydrothermal carbonization
Procedia PDF Downloads 965164 DEA-Based Variable Structure Position Control of DC Servo Motor
Authors: Ladan Maijama’a, Jibril D. Jiya, Ejike C. Anene
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This paper presents Differential Evolution Algorithm (DEA) based Variable Structure Position Control (VSPC) of Laboratory DC servomotor (LDCSM). DEA is employed for the optimal tuning of Variable Structure Control (VSC) parameters for position control of a DC servomotor. The VSC combines the techniques of Sliding Mode Control (SMC) that gives the advantages of small overshoot, improved step response characteristics, faster dynamic response and adaptability to plant parameter variations, suppressed influences of disturbances and uncertainties in system behavior. The results of the simulation responses of the VSC parameters adjustment by DEA were performed in Matlab Version 2010a platform and yield better dynamic performance compared with the untuned VSC designed.Keywords: differential evolution algorithm, laboratory DC servomotor, sliding mode control, variable structure control
Procedia PDF Downloads 4175163 Heat Transfer Characteristics of Film Condensation
Authors: M. Mosaad, J. H. Almutairi, A. S. Almutairi
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In this paper, saturated-vapour film condensation on a vertical wall with the backside cooled by forced convection is analyzed as a conjugate problem. In the analysis, the temperature and heat flux at the wall sides are assumed unknown and determined from the solution. The model is presented in a dimensionless form to take a broad view of the solution. The dimensionless variables controlling this coupled heat transfer process are discovered from the analysis. These variables explain the relative impact of the interactive heat transfer mechanisms of forced convection and film condensation. The study shows that the conjugate treatment of film condensation process yields results different from that predicted by a non-conjugate Nusselt-type solution, wherein the effect of the cooling fluid is neglected.Keywords: film condensation, forced convection, coupled heat transfer, analytical modelling
Procedia PDF Downloads 3225162 Social Skills for Students with and without Learning Disabilities in Primary Education in Saudi Arabia
Authors: Omer Agail
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The purpose of this study was to assess the social skills of students with and without learning disabilities in primary education in Saudi Arabia. A Social Skills Rating Scale for Teachers Form (SSRS-TF) was used to evaluate students' social skills as perceived by teachers. A randomly-selected sample was chosen from students with and without learning disabilities. Descriptive statistics were used to describe the demographic characteristics of participants. Analysis indicated that there were statistically significant differences in SSRS-TF by academic status, i.e. students with learning disabilities exhibit less social skills compared to students without learning disabilities. In addition, analysis indicated that there were no statistically significant differences in SSRS-TF by gender. A conclusion and recommendations are presented.Keywords: primary education, students with learning disabilities, social skills, social competence
Procedia PDF Downloads 3925161 Urban-Rural Inequality in Mexico after Nafta: A Quantile Regression Analysis
Authors: Rene Valdiviezo-Issa
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In this paper, we use Mexico’s Households Income and Expenditures (ENIGH) survey to explain the behaviour that the urban-rural expenditure gap has had since Mexico’s incorporation to the North American Free Trade Agreement (NAFTA) in 1994 and we compare it with the latest available survey, which took place in 2014. We use real trimestral expenditure per capita (RTEPC) as the measure of welfare. We use quantile regressions and a quantile regression decomposition to describe the gap between urban and rural distributions of log RTEPC. We discover that the decrease in the difference between the urban and rural distributions of log RTEPC, or inequality, is motivated because of a deprivation of the urban areas, in very specific characteristics, rather than an improvement of the urban areas. When using the decomposition we observe that the gap is primarily brought about because differences in returns to covariates between the urban and rural areas.Keywords: quantile regression, urban-rural inequality, inequality in Mexico, income decompositon
Procedia PDF Downloads 2835160 Numerical Analysis of Swirling Chamber Using Improved Delayed Detached Eddy Simulation Turbulence Model
Authors: Hamad M. Alhajeri
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Swirling chamber is a promising cooling method for heavily thermally loaded parts like turbine blades due to the additional circumferential velocity and therefore improved turbulent mixing of the fluid. This paper investigates numerically the effect of turbulence model on the heat convection of the swirling chamber. Grid independence analysis is conducted to obtain the proper grid dimension. The work validated with experimental data available in the literature. Flow analysis using improved delayed detached eddy simulation turbulence model and Reynolds averaged Navier-Stokes k-ɛ turbulence model is carried. The flow characteristic near the exit is reformed when improved delayed detached eddy simulation model used.Keywords: gas turbine, Nusselt number, flow characteristics, heat transfer
Procedia PDF Downloads 2035159 Contribution to the Study of the Rill Density Effects on Soil Erosion: Laboratory Experiments
Authors: L. Mouzai, M. Bouhadef
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Rills begin to be generated once overland flow shear capacity overcomes the soil surface resistance. This resistance depends on soil texture, the arrangement of soil particles and on chemical and physical properties. The rill density could affect soil erosion, especially when the distance between the rills (interrill) contributes to the variation of the rill characteristics, and consequently on sediment concentration. To investigate this point, agricultural sandy soil, a soil tray of 0.2x1x3m³ and a piece of hardwood rectangular in shape to build up rills were the base of this work. The results have shown that small lines have been developed between the rills and the flow acceleration increased in comparison to the flow on the flat surface (interrill). Sediment concentration increased with increasing rill number (density).Keywords: artificial rainfall, experiments, rills, soil erosion, transport capacity
Procedia PDF Downloads 1655158 Bivariate Time-to-Event Analysis with Copula-Based Cox Regression
Authors: Duhania O. Mahara, Santi W. Purnami, Aulia N. Fitria, Merissa N. Z. Wirontono, Revina Musfiroh, Shofi Andari, Sagiran Sagiran, Estiana Khoirunnisa, Wahyudi Widada
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For assessing interventions in numerous disease areas, the use of multiple time-to-event outcomes is common. An individual might experience two different events called bivariate time-to-event data, the events may be correlated because it come from the same subject and also influenced by individual characteristics. The bivariate time-to-event case can be applied by copula-based bivariate Cox survival model, using the Clayton and Frank copulas to analyze the dependence structure of each event and also the covariates effect. By applying this method to modeling the recurrent event infection of hemodialysis insertion on chronic kidney disease (CKD) patients, from the AIC and BIC values we find that the Clayton copula model was the best model with Kendall’s Tau is (τ=0,02).Keywords: bivariate cox, bivariate event, copula function, survival copula
Procedia PDF Downloads 835157 Influence of La on Increasing the ORR Activity of LaNi Supported with N and S Co-doped Carbon Black Electrocatalyst for Fuel Cells and Batteries
Authors: Maryam Kiani
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Non-precious electrocatalysts play a crucial role in the oxygen reduction reaction (ORR) for regenerative fuel cells and rechargeable metal-air batteries. To enhance ORR activity, La (a less active element) is added to modify the activity of Ni. This addition increases the surface contents of Ni2+, N, and S species in LaNi/N-S-C, while still maintaining a substantial specific surface area and hierarchical porosity. Therefore, the additional La is essential for the successful ORR process.In addition, the presence of extra La in the LaNi/N-S-C electrocatalyst enhances the efficiency of charge transfer and improves the surface acid-base characteristics, facilitating the adsorption of oxygen molecules during the ORR process. As a result, this superior and desirable electrocatalyst exhibits significantly enhanced ORR bifunctional activity. In fact, its ORR activity is comparable to that of the 20 wt% Pt/C.Keywords: fuel cells, batteries, dual-doped carbon black, ORR
Procedia PDF Downloads 1065156 USE-Net: SE-Block Enhanced U-Net Architecture for Robust Speaker Identification
Authors: Kilari Nikhil, Ankur Tibrewal, Srinivas Kruthiventi S. S.
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Conventional speaker identification systems often fall short of capturing the diverse variations present in speech data due to fixed-scale architectures. In this research, we propose a CNN-based architecture, USENet, designed to overcome these limitations. Leveraging two key techniques, our approach achieves superior performance on the VoxCeleb 1 Dataset without any pre-training. Firstly, we adopt a U-net-inspired design to extract features at multiple scales, empowering our model to capture speech characteristics effectively. Secondly, we introduce the squeeze and excitation block to enhance spatial feature learning. The proposed architecture showcases significant advancements in speaker identification, outperforming existing methods, and holds promise for future research in this domain.Keywords: multi-scale feature extraction, squeeze and excitation, VoxCeleb1 speaker identification, mel-spectrograms, USENet
Procedia PDF Downloads 755155 Sulfur Removal of Hydrocarbon Fuels Using Oxidative Desulfurization Enhanced by Fenton Process
Authors: Mahsa Ja’fari, Mohammad R. Khosravi-Nikou, Mohsen Motavassel
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A comprehensive development towards the production of ultra-clean fuels as a feed stoke is getting to raise due to the increasing use of diesel fuels and global air pollution. Production of environmental-friendly fuels can be achievable by some limited single methods and most integrated ones. Oxidative desulfurization (ODS) presents vast ranges of technologies possessing suitable characteristics with regard to the Fenton process. Using toluene as a model fuel feed with dibenzothiophene (DBT) as a sulfur compound under various operating conditions is the attempt of this study. The results showed that this oxidative process followed a pseudo-first order kinetics. Removal efficiency of 77.43% is attained under reaction time of 40 minutes with (Fe+2/H2O2) molar ratio of 0.05 in acidic pH environment. In this research, temperature of 50 °C represented the most influential role in proceeding the reaction.Keywords: design of experiment (DOE), dibenzothiophene (DBT), optimization, oxidative desulfurization (ODS)
Procedia PDF Downloads 2195154 Relation of Electromyography, Strength and Fatigue During Ramp Isometric Contractions
Authors: Cesar Ferreira Amorim, Tamotsu Hirata, Runer Augusto Marson
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The purpose of this study was to determine the effect of strength ramp isometric contraction on changes in surface electromyography (sEMG) signal characteristics of the hamstrings muscles. All measurements were obtained from 20 healthy well trained healthy adults (age 19.5 ± 0.8 yrs, body mass 63.4 ± 1.5 kg, height: 1.65 ± 0.05 m). Subjects had to perform isometric ramp contractions in knee flexion with the force gradually increasing from 0 to 40% of the maximal voluntary contraction (MVC) in a 20s period. The root mean square (RMS) amplitude of sEMG signals obtained from the biceps femoris (caput longum) were calculated at four different strength levels (10, 20, 30, and 40% MVC) from the ramp isometric contractions (5s during the 20s task %MVC). The main results were a more pronounced increase non-linear in sEMG-RMS amplitude for the muscles. The protocol described here may provide a useful index for measuring of strength neuromuscular fatigue.Keywords: biosignal, surface electromyography, ramp contractions, strength
Procedia PDF Downloads 4845153 The Misuse of Free Cash and Earnings Management: An Analysis of the Extent to Which Board Tenure Mitigates Earnings Management
Authors: Michael McCann
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Managerial theories propose that, in joint stock companies, executives may be tempted to waste excess free cash on unprofitable projects to keep control of resources. In order to conceal their projects' poor performance, they may seek to engage in earnings management. On the one hand, managers may manipulate earnings upwards in order to post ‘good’ performances and safeguard their position. On the other, since managers pursuit of unrewarding investments are likely to lead to low long-term profitability, managers will use negative accruals to reduce current year’s earnings, smoothing earnings over time in order to conceal the negative effects. Agency models argue that boards of directors are delegated by shareholders to ensure that companies are governed properly. Part of that responsibility is ensuring the reliability of financial information. Analyses of the impact of board characteristics, particularly board independence on the misuse of free cash flow and earnings management finds conflicting evidence. However, existing characterizations of board independence do not account for such directors gaining firm-specific knowledge over time, influencing their monitoring ability. Further, there is little analysis of the influence of the relative experience of independent directors and executives on decisions surrounding the use of free cash. This paper contributes to this literature regarding the heterogeneous characteristics of boards by investigating the influence of independent director tenure on earnings management and the relative tenures of independent directors and Chief Executives. A balanced panel dataset comprising 51 companies across 11 annual periods from 2005 to 2015 is used for the analysis. In each annual period, firms were classified as conducting earnings management if they had discretionary accruals in the bottom quartile (downwards) and top quartile (upwards) of the distributed values for the sample. Logistical regressions were conducted to determine the marginal impact of independent board tenure and a number of control variables on the probability of conducting earnings management. The findings indicate that both absolute and relative measures of board independence and experience do not have a significant impact on the likelihood of earnings management. It is the level of free cash flow which is the major influence on the probability of earnings management. Higher free cash flow increases the probability of earnings management significantly. The research also investigates whether board monitoring of earnings management is contingent on the level of free cash flow. However, the results suggest that board monitoring is not amplified when free cash flow is higher. This suggests that the extent of earnings management in companies is determined by a range of company, industry and situation-specific factors.Keywords: corporate governance, boards of directors, agency theory, earnings management
Procedia PDF Downloads 2365152 Exploration of Various Metrics for Partitioning of Cellular Automata Units for Efficient Reconfiguration of Field Programmable Gate Arrays (FPGAs)
Authors: Peter Tabatt, Christian Siemers
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Using FPGA devices to improve the behavior of time-critical parts of embedded systems is a proven concept for years. With reconfigurable FPGA devices, the logical blocks can be partitioned and grouped into static and dynamic parts. The dynamic parts can be reloaded 'on demand' at runtime. This work uses cellular automata, which are constructed through compilation from (partially restricted) ANSI-C sources, to determine the suitability of various metrics for optimal partitioning. Significant metrics, in this case, are for example the area on the FPGA device for the partition, the pass count for loop constructs and communication characteristics to other partitions. With successful partitioning, it is possible to use smaller FPGA devices for the same requirements as with not reconfigurable FPGA devices or – vice versa – to use the same FPGAs for larger programs.Keywords: reconfigurable FPGA, cellular automata, partitioning, metrics, parallel computing
Procedia PDF Downloads 2725151 Emerging Virtual Linguistic Landscape Created by Members of Language Community in TikTok
Authors: Kai Zhu, Shanhua He, Yujiao Chang
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This paper explores the virtual linguistic landscape of an emerging virtual language community in TikTok, a language community realizing immediate and non-immediate communication without a precise Spatio-temporal domain or a specific socio-cultural boundary or interpersonal network. This kind of language community generates a large number and various forms of virtual linguistic landscape, with which we conducted a virtual ethnographic survey together with telephone interviews to collect data from coping. We have been following two language communities in TikTok for several months so that we can illustrate the composition of the two language communities and some typical virtual language landscapes in both language communities first. Then we try to explore the reasons why and how they are formed through the organization, transcription, and analysis of the interviews. Our analysis reveals the richness and diversity of the virtual linguistic landscape, and finally, we summarize some of the characteristics of this language community.Keywords: virtual linguistic landscape, virtual language community, virtual ethnographic survey, TikTok
Procedia PDF Downloads 1075150 Immediate Geometric Solution of Irregular Quadrilaterals: A Digital Tool Applied to Topography
Authors: Miguel Mariano Rivera Galvan
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The purpose of this research was to create a digital tool by which users can obtain an immediate and accurate solution of the angular characteristics of an irregular quadrilateral. The development of this project arose because of the frequent absence of a polygon’s geometric information in land ownership accreditation documents. The researcher created a mathematical model using a linear approximation iterative method, employing various disciplines and techniques including trigonometry, geometry, algebra, and topography. This mathematical model uses as input data the surface of the quadrilateral, as well as the length of its sides, to obtain its interior angles and make possible its representation in a coordinate system. The results are as accurate and reliable as the user requires, offering the possibility of using this tool as a support to develop future engineering and architecture projects quickly and reliably.Keywords: digital tool, geometry, mathematical model, quadrilateral, solution
Procedia PDF Downloads 1495149 Modeling the Relation between Discretionary Accrual Earnings Management, International Financial Reporting Standards and Corporate Governance
Authors: Ikechukwu Ndu
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This study examines the econometric modeling of the relation between discretionary accrual earnings management, International Financial Reporting Standards (IFRS), and certain corporate governance factors with regard to listed Nigerian non-financial firms. Although discretionary accrual earnings management is a well-known and global problem that has an adverse impact on users of the financial statements, its relationship with IFRS and corporate governance is neither adequately researched nor properly systematically investigated in Nigeria. The dearth of research in the relation between discretionary accrual earnings management, IFRS and corporate governance in Nigeria has made it difficult for academics, practitioners, government setting bodies, regulators and international bodies to achieve a clearer understanding of how discretionary accrual earnings management relates to IFRS and certain corporate governance characteristics. This is the first study to the author’s best knowledge to date that makes interesting research contributions that significantly add to the literature of discretionary accrual earnings management and its relation with corporate governance and IFRS pertaining to the Nigerian context. A comprehensive review is undertaken of the literature of discretionary total accrual earnings management, IFRS, and certain corporate governance characteristics as well as the data, models, methodologies, and different estimators used in the study. Secondary financial statement, IFRS, and corporate governance data are sourced from Bloomberg database and published financial statements of Nigerian non-financial firms for the period 2004 to 2016. The methodology uses both the total and working capital accrual basis. This study has a number of interesting preliminary findings. First, there is a negative relationship between the level of discretionary accrual earnings management and the adoption of IFRS. However, this relationship does not appear to be statistically significant. Second, there is a significant negative relationship between the size of the board of directors and discretionary accrual earnings management. Third, CEO Separation of roles does not constrain earnings management, indicating the need to preserve relationships, personal connections, and maintain bonded friendships between the CEO, Chairman, and executive directors. Fourth, there is a significant negative relationship between discretionary accrual earnings management and the use of a Big Four firm as an auditor. Fifth, including shareholders in the audit committee, leads to a reduction in discretionary accrual earnings management. Sixth, the debt and return on assets (ROA) variables are significant and positively related to discretionary accrual earnings management. Finally, the company size variable indicated by the log of assets is surprisingly not found to be statistically significant and indicates that all Nigerian companies irrespective of size engage in discretionary accrual management. In conclusion, this study provides key insights that enable a better understanding of the relationship between discretionary accrual earnings management, IFRS, and corporate governance in the Nigerian context. It is expected that the results of this study will be of interest to academics, practitioners, regulators, governments, international bodies and other parties involved in policy setting and economic development in areas of financial reporting, securities regulation, accounting harmonization, and corporate governance.Keywords: discretionary accrual earnings management, earnings manipulation, IFRS, corporate governance
Procedia PDF Downloads 1455148 Analytical Hierarchical Process for Multi-Criteria Decision-Making
Authors: Luis Javier Serrano Tamayo
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This research on technology makes a first approach to the selection of an amphibious landing ship with strategic capabilities, through the implementation of a multi-criteria model using Analytical Hierarchical Process (AHP), in which a significant group of alternatives of latest technology has been considered. The variables were grouped at different levels to match design and performance characteristics, which affect the lifecycle as well as the acquisition, maintenance and operational costs. The model yielded an overall measure of effectiveness and an overall measure of cost of each kind of ship that was compared each other inside the model and showed in a Pareto chart. The modeling was developed using the Expert Choice software, based on AHP method.Keywords: analytic hierarchy process, multi-criteria decision-making, Pareto analysis, Colombian Marine Corps, projection operations, expert choice, amphibious landing ship
Procedia PDF Downloads 5515147 Mesenchymal Stem Cells (MSC)-Derived Exosomes Could Alleviate Neuronal Damage and Neuroinflammation in Alzheimer’s Disease (AD) as Potential Therapy-Carrier Dual Roles
Authors: Huan Peng, Chenye Zeng, Zhao Wang
Abstract:
Alzheimer’s disease (AD) is an age-related neurodegenerative disease that is a leading cause of dementia syndromes and has become a huge burden on society and families. The main pathological features of AD involve excessive deposition of β-amyloid (Aβ) and Tau proteins in the brain, resulting in loss of neurons, expansion of neuroinflammation, and cognitive dysfunction in patients. Researchers have found effective drugs to clear the brain of error-accumulating proteins or to slow the loss of neurons, but their direct administration has key bottlenecks such as single-drug limitation, rapid blood clearance rate, impenetrable blood-brain barrier (BBB), and poor ability to target tissues and cells. Therefore, we are committed to seeking a suitable and efficient delivery system. Inspired by the possibility that exosomes may be involved in the secretion and transport mechanism of many signaling molecules or proteins in the brain, exosomes have attracted extensive attention as natural nanoscale drug carriers. We selected exosomes derived from bone marrow mesenchymal stem cells (MSC-EXO) with low immunogenicity and exosomes derived from hippocampal neurons (HT22-EXO) that may have excellent homing ability to overcome the deficiencies of oral or injectable pathways and bypass the BBB through nasal administration and evaluated their delivery ability and effect on AD. First, MSC-EXO and HT22 cells were isolated and cultured, and MSCs were identified by microimaging and flow cytometry. Then MSC-EXO and HT22-EXO were obtained by gradient centrifugation and qEV SEC separation column, and a series of physicochemical characterization were performed by transmission electron microscope, western blot, nanoparticle tracking analysis and dynamic light scattering. Next, exosomes labeled with lipophilic fluorescent dye were administered to WT mice and APP/PS1 mice to obtain fluorescence images of various organs at different times. Finally, APP/PS1 mice were administered intranasally with two exosomes 20 times over 40 days and 20 μL each time. Behavioral analysis and pathological section analysis of the hippocampus were performed after the experiment. The results showed that MSC-EXO and HT22-EXO were successfully isolated and characterized, and they had good biocompatibility. MSC-EXO showed excellent brain enrichment in APP/PS1 mice after intranasal administration, could improve the neuronal damage and reduce inflammation levels in the hippocampus of APP/PS1 mice, and the improvement effect was significantly better than HT22-EXO. However, intranasal administration of the two exosomes did not cause depression and anxious-like phenotypes in APP/PS1 mice, nor significantly improved the short-term or spatial learning and memory ability of APP/PS1 mice, and had no significant effect on the content of Aβ plaques in the hippocampus, which also meant that MSC-EXO could use their own advantages in combination with other drugs to clear Aβ plaques. The possibility of realizing highly effective non-invasive synergistic treatment for AD provides new strategies and ideas for clinical research.Keywords: Alzheimer’s disease, exosomes derived from mesenchymal stem cell, intranasal administration, therapy-carrier dual roles
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