Search results for: sample extraction
4997 The Moderation Effect of Financial Distress on the Relationship Between Market Power and Earnings Management of Firms
Authors: Shazia Ali, Yves Mard, Éric Severin
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To the best of our knowledge, this is the first study to have analyzed the impact of a) firm-specific product-market power and b) industry competition on earnings management behavior of European firms in distress versus healthy years while controlling for firm-level characteristics. We predicted a significant relationship between firms’ product market power and earnings management tools and their trade-off under the moderation effect of financial distress. We found that the firm-level market power hereinafter referred to as MP (proxied by the industry-adjusted Lerner Index) is positively associated with both real and accrual earnings management. However, MP is associated with a higher level of real earnings management compared to accrual earnings management in distress years compared to healthy years. On the other hand, industry product market power (representing low competition and proxied by the inverse of the total number of firms in an industry hereinafter referred to as NUMB) and firms product market power (proxied by firm market share hereinafter referred to as MS) are associated with lower inflationary accruals and higher deflationary accruals respectively. On the other hand, they are found to be linked with higher real earnings management in distress versus healthy years. When we divided the sample into small and big firms based on their respective industry-year median total assets, we found that all three measures of industry competition (Industry Median Lerner Index (hereinafter referred to as IMLI), NUMB, and Herfindahl–Hirschman Index (hereinafter referred to as HHI) indicate that small firms in low-competitive industries in financial distress are more likely to inflate their earnings through discretionary accruals. While big firms in this situation are more likely to lower the use of both inflationary and deflationary discretionary accruals as indicated by IMLI and HHI and trade-off accruals earnings management for real earnings management as indicated by NUMB. Moreover, IMLI and HHI did not show any interesting results when we divided the sample based on the firm Lerner Index/Market Power. However, the distressed firms with high market power (MP>industry median) are found to engage in income-decreasing discretionary accruals in low-competitive industries (high NUMB). Whereas firms with low market power in the same industry use downward discretionary accruals but inflate income using real activities (abnCFO). Our findings are robust across alternate measures of discretionary accruals and financial distress, such as the Altman Z-Score. The finding of the study is valuable for accounting standard setters, competition authorities, policymakers, and investors alike to help in informed decision-making.Keywords: financial distress, earnings management, market competition
Procedia PDF Downloads 1214996 Effect of Three Drying Methods on Antioxidant Efficiency and Vitamin C Content of Moringa oleifera Leaf Extract
Authors: Kenia Martínez, Geniel Talavera, Juan Alonso
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Moringa oleifera is a plant containing many nutrients that are mostly concentrated within the leaves. Commonly, the separation process of these nutrients involves solid-liquid extraction followed by evaporation and drying to obtain a concentrated extract, which is rich in proteins, vitamins, carbohydrates, and other essential nutrients that can be used in the food industry. In this work, three drying methods were used, which involved very different temperature and pressure conditions, to evaluate the effect of each method on the vitamin C content and the antioxidant efficiency of the extracts. Solid-liquid extractions of Moringa leaf (LE) were carried out by employing an ethanol solution (35% v/v) at 50 °C for 2 hours. The resulting extracts were then dried i) in a convective oven (CO) at 100 °C and at an atmospheric pressure of 750 mbar for 8 hours, ii) in a vacuum evaporator (VE) at 50 °C and at 300 mbar for 2 hours, and iii) in a freeze-drier (FD) at -40 °C and at 0.050 mbar for 36 hours. The antioxidant capacity (EC50, mg solids/g DPPH) of the dry solids was calculated by the free radical inhibition method employing DPPH˙ at 517 nm, resulting in a value of 2902.5 ± 14.8 for LE, 3433.1 ± 85.2 for FD, 3980.1 ± 37.2 for VE, and 8123.5 ± 263.3 for CO. The calculated antioxidant efficiency (AE, g DPPH/(mg solids·min)) was 2.920 × 10-5 for LE, 2.884 × 10-5 for FD, 2.512 × 10-5 for VE, and 1.009 × 10-5 for CO. Further, the content of vitamin C (mg/L) determined by HPLC was 59.0 ± 0.3 for LE, 49.7 ± 0.6 for FD, 45.0 ± 0.4 for VE, and 23.6 ± 0.7 for CO. The results indicate that the convective drying preserves vitamin C and antioxidant efficiency to 40% and 34% of the initial value, respectively, while vacuum drying to 76% and 86%, and freeze-drying to 84% and 98%, respectively.Keywords: antioxidant efficiency, convective drying, freeze-drying, Moringa oleifera, vacuum drying, vitamin C content
Procedia PDF Downloads 2694995 Internet of Things Networks: Denial of Service Detection in Constrained Application Protocol Using Machine Learning Algorithm
Authors: Adamu Abdullahi, On Francisca, Saidu Isah Rambo, G. N. Obunadike, D. T. Chinyio
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The paper discusses the potential threat of Denial of Service (DoS) attacks in the Internet of Things (IoT) networks on constrained application protocols (CoAP). As billions of IoT devices are expected to be connected to the internet in the coming years, the security of these devices is vulnerable to attacks, disrupting their functioning. This research aims to tackle this issue by applying mixed methods of qualitative and quantitative for feature selection, extraction, and cluster algorithms to detect DoS attacks in the Constrained Application Protocol (CoAP) using the Machine Learning Algorithm (MLA). The main objective of the research is to enhance the security scheme for CoAP in the IoT environment by analyzing the nature of DoS attacks and identifying a new set of features for detecting them in the IoT network environment. The aim is to demonstrate the effectiveness of the MLA in detecting DoS attacks and compare it with conventional intrusion detection systems for securing the CoAP in the IoT environment. Findings: The research identifies the appropriate node to detect DoS attacks in the IoT network environment and demonstrates how to detect the attacks through the MLA. The accuracy detection in both classification and network simulation environments shows that the k-means algorithm scored the highest percentage in the training and testing of the evaluation. The network simulation platform also achieved the highest percentage of 99.93% in overall accuracy. This work reviews conventional intrusion detection systems for securing the CoAP in the IoT environment. The DoS security issues associated with the CoAP are discussed.Keywords: algorithm, CoAP, DoS, IoT, machine learning
Procedia PDF Downloads 804994 Investigate the Effects of Geometrical Structure and Layer Orientation on Strength of 3D-FDM Rapid Prototyped Samples
Authors: Ahmed A.D. Sarhan, Chong Feng Duan, Mum Wai Yip, M. Sayuti
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Rapid Prototyping (RP) technologies enable physical parts to be produced from various materials without depending on the conventional tooling. Fused Deposition Modeling (FDM) is one of the famous RP processes used at present. Tensile strength and compressive strength resistance will be identified for different sample structures and different layer orientations of ABS rapid prototype solid models. The samples will be fabricated by a FDM rapid prototyping machine in different layer orientations with variations in internal geometrical structure. The 0° orientation where layers were deposited along the length of the samples displayed superior strength and impact resistance over all the other orientations. The anisotropic properties were probably caused by weak interlayer bonding and interlayer porosity.Keywords: building orientation, compression strength, rapid prototyping, tensile strength
Procedia PDF Downloads 6974993 Comparative Forensic Analysis of Lipsticks Using Thin Layer Chromatography and Gas Chromatography
Authors: M. O. Ezegbogu, H. B. Osadolor
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Lipsticks constitute a significant source of transfer evidence, and can, therefore, provide corroborative or inclusionary evidence in criminal investigation. This study aimed to determine the uniqueness and persistence of different lipstick smears using Thin Layer Chromatography (TLC), and Gas Chromatography with a Flame Ionisation Detector (GC-FID). In this study, we analysed lipstick smears retrieved from tea cups exposed to the environment for up to four weeks. The n-alkane content of each sample was determined using GC-FID, while TLC was used to determine the number of bands, and retention factor of each band per smear. This study shows that TLC gives more consistent results over a 4-week period than GC-FID. It also proposes a maximum exposure time of two weeks for the analysis of lipsticks left in the open using GC-FID. Finally, we conclude that neither TLC nor GC-FID can distinguish lipstick evidence recovered from hypothetical crime scenes.Keywords: forensic science, chromatography, identification, lipstick
Procedia PDF Downloads 1874992 Corporate Performance and Balance Sheet Indicators: Evidence from Indian Manufacturing Companies
Authors: Hussain Bohra, Pradyuman Sharma
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This study highlights the significance of Balance Sheet Indicators on the corporate performance in the case of Indian manufacturing companies. Balance sheet indicators show the actual financial health of the company and it helps to the external investors to choose the right company for their investment and it also help to external financing agency to give easy finance to the manufacturing companies. The period of study is 2000 to 2014 for 813 manufacturing companies for which the continuous data is available throughout the study period. The data is collected from PROWESS data base maintained by Centre for Monitoring Indian Economy Pvt. Ltd. Panel data methods like fixed effect and random effect methods are used for the analysis. The Likelihood Ratio test, Lagrange Multiplier test and Hausman test results proof the suitability of the fixed effect model for the estimation. Return on assets (ROA) is used as the proxy to measure corporate performance. ROA is the best proxy to measure corporate performance as it already used by the most of the authors who worked on the corporate performance. ROA shows return on long term investment projects of firms. Different ratios like Current Ratio, Debt-equity ratio, Receivable turnover ratio, solvency ratio have been used as the proxies for the Balance Sheet Indicators. Other firm specific variable like firm size, and sales as the control variables in the model. From the empirical analysis, it was found that all selected financial ratios have significant and positive impact on the corporate performance. Firm sales and firm size also found significant and positive impact on the corporate performance. To check the robustness of results, the sample was divided on the basis of different ratio like firm having high debt equity ratio and low debt equity ratio, firms having high current ratio and low current ratio, firms having high receivable turnover and low receivable ratio and solvency ratio in the form of firms having high solving ratio and low solvency ratio. We find that the results are robust to all types of companies having different form of selected balance sheet indicators ratio. The results for other variables are also in the same line as for the whole sample. These findings confirm that Balance sheet indicators play as significant role on the corporate performance in India. The findings of this study have the implications for the corporate managers to focus different ratio to maintain the minimum expected level of performance. Apart from that, they should also maintain adequate sales and total assets to improve corporate performance.Keywords: balance sheet, corporate performance, current ratio, panel data method
Procedia PDF Downloads 2644991 Microplastics Accumulation and Abundance Standardization for Fluvial Sediments: Case Study for the Tena River
Authors: Mishell E. Cabrera, Bryan G. Valencia, Anderson I. Guamán
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Human dependence on plastic products has led to global pollution, with plastic particles ranging in size from 0.001 to 5 millimeters, which are called microplastics (hereafter, MPs). The abundance of microplastics is used as an indicator of pollution. However, reports of pollution (abundance of MPs) in river sediments do not consider that the accumulation of sediments and MPs depends on the energy of the river. That is, the abundance of microplastics will be underestimated if the sediments analyzed come from places where the river flows with a lot of energy, and the abundance will be overestimated if the sediment analyzed comes from places where the river flows with less energy. This bias can generate an error greater than 300% of the MPs value reported for the same river and should increase when comparisons are made between 2 rivers with different characteristics. Sections where the river flows with higher energy allow sands to be deposited and limit the accumulation of MPs, while sections, where the same river has lower energy, allow fine sediments such as clays and silts to be deposited and should facilitate the accumulation of MPs particles. That is, the abundance of MPs in the same river is underrepresented when the sediment analyzed is sand, and the abundance of MPs is overrepresented if the sediment analyzed is silt or clay. The present investigation establishes a protocol aimed at incorporating sample granulometry to calibrate MPs quantification and eliminate over- or under-representation bias (hereafter granulometric bias). A total of 30 samples were collected by taking five samples within six work zones. The slope of the sampling points was less than 8 degrees, referred to as low slope areas, according to the Van Zuidam slope classification. During sampling, blanks were used to estimate possible contamination by MPs during sampling. Samples were dried at 60 degrees Celsius for three days. A flotation technique was employed to isolate the MPs using sodium metatungstate with a density of 2 gm/l. For organic matter digestion, 30% hydrogen peroxide and Fenton were used at a ratio of 6:1 for 24 hours. The samples were stained with rose bengal at a concentration of 200 mg/L and were subsequently dried in an oven at 60 degrees Celsius for 1 hour to be identified and photographed in a stereomicroscope with the following conditions: Eyepiece magnification: 10x, Zoom magnification (zoom knob): 4x, Objective lens magnification: 0.35x for analysis in ImageJ. A total of 630 fibers of MPs were identified, mainly red, black, blue, and transparent colors, with an overall average length of 474,310 µm and an overall median length of 368,474 µm. The particle size of the 30 samples was calculated using 100 g per sample using sieves with the following apertures: 2 mm, 1 mm, 500 µm, 250 µm, 125 µm and 0.63 µm. This sieving allowed a visual evaluation and a more precise quantification of the microplastics present. At the same time, the weight of sediment in each fraction was calculated, revealing an evident magnitude: as the presence of sediment in the < 63 µm fraction increases, a significant increase in the number of MPs particles is observed.Keywords: microplastics, pollution, sediments, Tena River
Procedia PDF Downloads 734990 Empirical Testing of Hofstede’s Measures of National Culture: A Study in Four Countries
Authors: Nebojša Janićijević
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At the end of 1970s, Dutch researcher Geert Hofstede, had conducted an enormous empirical research on the differences between national cultures. In his huge research, he had identified four dimensions of national culture according to which national cultures differ and determined the index for every dimension of national culture for each country that took part in his research. The index showed a country’s position on the continuum between the two extreme poles of the cultural dimensions. Since more than 40 years have passed since Hofstede's research, there is a doubt that, due to the changes in national cultures during that period, they are no longer a good basis for research. The aim of this research is to check the validity of Hofstee's indices of national culture The empirical study conducted in the branches of a multinational company in Serbia, France, the Netherlands and Denmark aimed to determine whether Hofstede’s measures of national culture dimensions are still valid. The sample consisted of 155 employees of one multinational company, where 40 employees came from three countries and 35 employees were from Serbia. The questionnaire that analyzed the positions of national cultures according to the Hofstede’s four dimensions was formulated on the basis of the initial Hofstede’s questionnaire, but it was much shorter and significantly simplified comparing to the original questionnaire. Such instrument had already been used in earlier researches. A statistical analysis of the obtained questionnaire results was done by a simple calculation of the frequency of the provided answers. Due to the limitations in methodology, sample size, instrument, and applied statistical methods, the aim of the study was not to explicitly test the accuracy Hofstede’s indexes but to enlighten the general position of the four observed countries in national culture dimensions and their mutual relations. The study results have indicated that the position of the four observed national cultures (Serbia, France, the Netherlands and Denmark) is precisely the same in three out of four dimensions as Hofstede had described in his research. Furthermore, the differences between national cultures and the relative relations between their positions in three dimensions of national culture correspond to Hofstede’s results. The only deviation from Hofstede’s results is concentrated around the masculinity–femininity dimension. In addition, the study revealed that the degree of power distance is a determinant when choosing leadership style. It has been found that national cultures with high power distance, like Serbia and France, favor one of the two authoritative leadership styles. On the other hand, countries with low power distance, such as the Netherlands and Denmark, prefer one of the forms of democratic leadership styles. This confirms Hofstede’s premises about the impact of power distance on leadership style. The key contribution of the study is that Hofstede’s national culture indexes are still a reliable tool for measuring the positions of countries in national culture dimensions, and they can be applied in the cross-cultural research in management. That was at least the case with four observed countries: Serbia, France, the Netherlands, and Denmark.Keywords: national culture, leadership styles, power distance, collectivism, masculinity, uncertainty avoidance
Procedia PDF Downloads 744989 The Term Structure of Government Bond Yields in an Emerging Market: Empirical Evidence from Pakistan Bond Market
Authors: Wali Ullah, Muhammad Nishat
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The study investigates the extent to which the so called Nelson-Siegel model (DNS) and its extended version that accounts for time varying volatility (DNS-EGARCH) can optimally fit the yield curve and predict its future path in the context of an emerging economy. For the in-sample fit, both models fit the curve remarkably well even in the emerging markets. However, the DNS-EGARCH model fits the curve slightly better than the DNS. Moreover, both specifications of yield curve that are based on the Nelson-Siegel functional form outperform the benchmark VAR forecasts at all forecast horizons. The DNS-EGARCH comes with more precise forecasts than the DNS for the 6- and 12-month ahead forecasts, while the two have almost similar performance in terms of RMSE for the very short forecast horizons.Keywords: yield curve, forecasting, emerging markets, Kalman filter, EGARCH
Procedia PDF Downloads 5394988 Coherence and Cohesion in IELTS Academic Writing: Helping Students to Improve
Authors: Rory Patrick O'Kane
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More universities and third level institutions now require at least an IELTS Band 6 for entry into courses of study for non-native speakers of English. This presentation focuses on IELTS Academic Writing Tasks 1 and 2 and in particular on the marking criterion of Coherence and Cohesion. A requirement for candidates aiming at Band 6 and above is that they produce answers which show a clear, overall progression of information and ideas and which use cohesive devices effectively. With this in mind, the presenter will examine what exactly is meant by coherence and cohesion and various strategies which can be used to assist students in improving their scores in this area. A number of classroom teaching ideas will be introduced, and participants will have the opportunity to compare and discuss sample answers written by candidates for this examination with a specific focus on coherence and cohesion. Intended audience: Teachers of IELTS Academic Writing.Keywords: coherence, cohesion, IELTS, strategies
Procedia PDF Downloads 2704987 Quantitative Evaluation of Efficiency of Surface Plasmon Excitation with Grating-Assisted Metallic Nanoantenna
Authors: Almaz R. Gazizov, Sergey S. Kharintsev, Myakzyum Kh. Salakhov
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This work deals with background signal suppression in tip-enhanced near-field optical microscopy (TENOM). The background appears because an optical signal is detected not only from the subwavelength area beneath the tip but also from a wider diffraction-limited area of laser’s waist that might contain another substance. The background can be reduced by using a taper probe with a grating on its lateral surface where an external illumination causes surface plasmon excitation. It requires the grating with parameters perfectly matched with a given incident light for effective light coupling. This work is devoted to an analysis of the light-grating coupling and a quest of grating parameters to enhance a near-field light beneath the tip apex. The aim of this work is to find the figure of merit of plasmon excitation depending on grating period and location of grating in respect to the apex. In our consideration the metallic grating on the lateral surface of the tapered plasmonic probe is illuminated by a plane wave, the electric field is perpendicular to the sample surface. Theoretical model of efficiency of plasmon excitation and propagation toward the apex is tested by fdtd-based numerical simulation. An electric field of the incident light is enhanced on the grating by every single slit due to lightning rod effect. Hence, grating causes amplitude and phase modulation of the incident field in various ways depending on geometry and material of grating. The phase-modulating grating on the probe is a sort of metasurface that provides manipulation by spatial frequencies of the incident field. The spatial frequency-dependent electric field is found from the angular spectrum decomposition. If one of the components satisfies the phase-matching condition then one can readily calculate the figure of merit of plasmon excitation, defined as a ratio of the intensities of the surface mode and the incident light. During propagation towards the apex, surface wave undergoes losses in probe material, radiation losses, and mode compression. There is an optimal location of the grating in respect to the apex. One finds the value by matching quadratic law of mode compression and the exponential law of light extinction. Finally, performed theoretical analysis and numerical simulations of plasmon excitation demonstrate that various surface waves can be effectively excited by using the overtones of a period of the grating or by phase modulation of the incident field. The gratings with such periods are easy to fabricate. Tapered probe with the grating effectively enhances and localizes the incident field at the sample.Keywords: angular spectrum decomposition, efficiency, grating, surface plasmon, taper nanoantenna
Procedia PDF Downloads 2834986 The Efficiency of the Use of Medical Bilingual Dictionary in English Language Teaching in Vocational College
Authors: Zorana Jurinjak, Christos Alexopoulos
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The aim of this paper is to examine the effectiveness of using a medical bilingual dictionary in teaching English in a vocational college. More precisely, to what extent the use of bilingual medical dictionary in relation to the use of Standard English bilingual dictionaries influences the results on tests, and thus the acquisition of better competence of students mastering the subject terminology. Secondary interest in this paper would be to raise awareness among students and teachers about the advantages of dictionary use. The experiment was conducted at College of Applied Health Sciences in Ćuprija on a sample of 90 students. The respondents translated three medical texts with 42 target terms. Statistical analyses of the data obtained show that the differences in average time and correct answers favor the students who used medical dictionary.Keywords: bilingual medical dictionary, standard english bilingual dictionary, medical terminology, EOS, ESP
Procedia PDF Downloads 1104985 Study of Polish and Ukrainian Volunteers Helping War Refugees. Psychological and Motivational Conditions of Coping with Stress of Volunteer Activity
Authors: Agata Chudzicka-Czupała, Nadiya Hapon, Liudmyla Karamushka, Marta żywiołek-Szeja
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Objectives: The study is about the determinants of coping with stress connected with volunteer activity for Russo-Ukrainian war 2022 refugees. We examined the mental health reactions, chosen psychological traits, and motivational functions of volunteers working in Poland and Ukraine in relation to their coping with stress styles. The study was financed with funds from the Foundation for Polish Science in the framework of the FOR UKRAINE Programme. Material and Method: The study was conducted in 2022. The study was a quantitative, questionnaire-based survey. Data was collected through an online survey. The volunteers were asked to assess their propensity to use different styles of coping with stress connected with their activity for Russo-Ukrainian war refugees using The Brief Coping Orientation to Problems Experienced Inventory (Brief-COPE) questionnaire. Depression, anxiety, and stress were measured using the Depression, Anxiety, and Stress (DASS)-21 item scale. Chosen psychological traits, psychological capital and hardiness, were assessed by The Psychological Capital Questionnaire and The Norwegian Revised Scale of Hardiness (DRS-15R). Then The Volunteer Function Inventory (VFI) was used. The significance of differences between the variable means of the samples was tested by the Student's t-test. We used multivariate linear regression to identify factors associated with coping with stress styles separately for each national sample. Results: The sample consisted of 720 volunteers helping war refugees (in Poland, 435 people, and 285 in Ukraine). The results of the regression analysis indicate variables that are significant predictors of the propensity to use particular styles of coping with stress (problem-focused style, emotion-focused style and avoidant coping). These include levels of depression and stress, individual psychological characteristics and motivational functions, different for Polish and Ukrainians. Ukrainian volunteers are significantly more likely to use all three coping with stress styles than Polish ones. The results also prove significant differences in the severity of anxiety, stress and depression, the selected psychological traits and motivational functions studied, which led volunteers to participate in activities for war refugees. Conclusions: The results show that depression and stress severity, as well as psychological capital and hardiness, and motivational factors are connected with coping with stress behavior. The results indicate the need for increased attention to the well-being of volunteers acting under stressful conditions. They also prove the necessity of guiding the selection of people for specific types of voluKeywords: anxiety, coping with stress styles, depression, hardiness, mental health, motivational functions, psychological capital, resilience, stress, war, volunteer, civil society
Procedia PDF Downloads 714984 Gamma Irradiation Effects on the Magnetic Properties of Hard Ferrites
Authors: F. Abbas Pour Khotbehsara, B. Salehpour, A. Kianvash
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Many industrial materials like magnets need to be tested for the radiation environment expected at linear colliders (LC) where the accelerator and detectors will be subjected to large influences of beta, neutron and gamma’s over their life Gamma irradiation of the permanent sample magnets using a 60Co source was investigated up to an absorbed dose of 700Mrad shows a negligible effect on some magnetic properties of Nd-Fe-B. In this work, it has been tried to investigate the change of some important properties of Barium hexa ferrite. Results showed little decreases of magnetic properties at doses rang of 0.5 to 2.5 Mrad. But at the gamma irradiation dose up to 10 Mrad it is showed a few increase of properties. Also study of gamma irradiation of Nd-Fe-B showed considerably increase of magnetic properties.Keywords: gamma ray irradiation, hard ferrite, magnetic coefficient, magnetic material, radiation dose
Procedia PDF Downloads 2394983 Infectivity of Hyalomma Ticks for Theileria annulata Using 18s rRNA PCR
Authors: Muhammad S. Sajid, A. Iqbal, A. Kausar, M. Jawad-ul-Hassan, Z. Iqbal, Hafiz M. Rizwan, M. Saqib
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Among the ixodid ticks, species of genus Hyalomma are of prime importance as they can survive in harsh conditions better than those of other species. Similarly, among various tick-borne pathogens, Theileria (T.) annulata, the causative agent of tropical theileriosis in large ruminants, is responsible for reduced productivity and ultimately substantial economic losses due to morbidity and mortality. The present study was planned to screening of vector ticks through molecular techniques for determination of tick-borne theileriosis in district Toba Tek Singh (T. T. Singh), Punjab, Pakistan. For this purpose, among the collected ticks (n = 2252) from livestock and their microclimate, Hyalomma spp. were subjected to dissection for procurement of salivary glands (SGs) and formation of pool (averaged 8 acini in each pool). Each pool of acini was used for DNA extraction, quantification and primer-specific amplification of 18S rRNA of Theileria (T.) annulata. The amplicons were electrophoresed using 1.8% agarose gel following by imaging to identify the band specific for T. annulata. For confirmation, the positive amplicons were subjected to sequencing, BLAST analysis and homology search using NCBI software. The number of Theileria-infected acini was significantly higher (P < 0.05) in female ticks vs male ticks, infesting ticks vs questing ticks and riverine-collected vs non-riverine collected. The data provides first attempt to quantify the vectoral capacity of ixodid ticks in Pakistan for T. annulata which can be helpful in estimation of risk analysis of theileriosis to the domestic livestock population of the country.Keywords: Hyalomma anatolicum, ixodids, PCR, Theileria annulata
Procedia PDF Downloads 2884982 Characterization and Evaluation of South West Tunisian Clay Types as Insulation of Building Materials
Authors: Najah Majouri, Mohamed El Mankibi, Jalila Sghaier
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This study examined the geotechnical, mineralogical, thermal and physical characterization of clays in south-west Tunisia. Its aims are to elaborate an insulator material based on the clay used in the field of building materials. The geotechnical study showed that the clay studied is characterized by a high degree of plasticity of 30.83%. High mineralogical findings showed that the sample consisted mainly of kaonolite and other clay minerals. The thermal and physical properties of the different samples are obtained by mixing clays, which indicates a promising future for the use of this type of clays in the production of insulating building materials.Keywords: clay, energy-saving, insulator material, and South-West Tunisia.
Procedia PDF Downloads 864981 From Distance to Contestation: New Dimensions of Women’s Attitudes in Poland Towards Religion and the Church
Authors: Remi Szauer
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Introductory, Background, and Importance of the Study: For many years, religiosity in Poland remained at a stable level of religious practice. When the symptoms of secularization and privatization processes appeared in Poland, it was not clearly felt but rather related to the decline in compulsory practices carried out in public, the growing distance of respondents to catholic ethic, and the lack of acceptance regarding the intervention of the Church in legislation and policy. The basic indicators observed over the years kept the picture: more religious women - less religious men. By carrying out own research in the field of religious and moral attitudes in 2019-2021, it was noticed that a reversal of the trend preserved over the years could be observed. The data showed that women under 40 are radically different in their responses than women older than them - especially those over 50: in terms of practices or ties with the Church and many more specific aspects. This became the basis for a careful examination of the responses in the under 40 age cohorts among women. This study is significant because it shows completely new perspectives of women's perception of religiosity and allows us to notice clearly the aspects of social changes mapped in the minds of the surveyed women. Research Methodology: The original survey was carried out using the quantitative method among 2,346 respondents in northern Poland, 1,349 of whom were women. The findings from these observations led to deepening the topic of beliefs of women under 40 compared to other age cohorts of women. Hence, studies were carried out on the general population of women in Poland, which constituted a comparative sample. These were panel studies. The selection of the sample among women was random, respecting the age amounts so that the two statistical groups could be compared. The designated research parameters included: declarations of religious faith, declarations of religious practice, bond with the Church, acceptance of Mariological dogmas, attitude towards the image of women in the Church, and acceptance of selected issues in Catholic ethics. Main Research Findings: Among women under 40, the decline in declarations not only concerning compulsory public practices but also private practices and declarations of religious faith is more pronounced. Not only is the range of indifferent religious attitudes increasing, but also attitudes directly declaring religious disbelief, for which there are important justifications. Women under 40 years of age strongly distance themselves from the institutions of the Church and from accepting Mariological dogmas. Moreover, they note that the image of a woman is marked by stereotyping, favoring the intensification of violence against women, as well as disregarding her potential and agency. Concluding Statement: By analyzing the answers of the female respondents and the data obtained in the research, it can be observed a reevaluation of women's beliefs, which opens the perspective of analyzing the role of religion and the Church in Poland as well as religious socialization.Keywords: religiosity, morality, gender, feminism, social change
Procedia PDF Downloads 1024980 Preparation and Evaluation of Calcium Fluorosilicate (CaSiF₆) as a Fluorinating Agent
Authors: Natsumi Murakami, Jae-Ho Kim, Susumu Yonezawa
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The calcium fluorosilicate (CaSiF₆) was prepared from calcium silicate (CaSiO₃) with fluorine gas at 25 ~ 200 ℃ and 760 Torr for 1~24 h. Especially, the pure CaSiF₆ could be prepared at 25 ℃ for 24 h with F₂ gas from the results of X-ray diffraction. Increasing temperature to higher than 100 ℃, the prepared CaSiF₆ was decomposed into CaF₂ and SiF₄. The release of SiF₄ gas was confirmed by the results of gas-phase infrared spectroscopy. In this study, we tried to modify the surface of polycarbonate (PC) resin using the SiF₄ gas released from CaSiF₆ particles. By using the prepared CaSiF₆, the surface roughness of fluorinated PC samples was approximately four times larger than that (1.4 nm) of the untreated sample. The results of X-ray photoelectron spectroscopy indicated the formation of fluorinated bonds (e.g., -CFx) on the surface of PC after surface fluorination. Consequently, the CaSiF₆ particles can be useful for a new fluorinating agent.Keywords: calcium fluorosilicate, fluorinating agent, polycarbonate, surface fluorination
Procedia PDF Downloads 1234979 Problems and Solutions in the Application of ICP-MS for Analysis of Trace Elements in Various Samples
Authors: Béla Kovács, Éva Bódi, Farzaneh Garousi, Szilvia Várallyay, Áron Soós, Xénia Vágó, Dávid Andrási
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In agriculture for analysis of elements in different food and food raw materials, moreover environmental samples generally flame atomic absorption spectrometers (FAAS), graphite furnace atomic absorption spectrometers (GF-AAS), inductively coupled plasma optical emission spectrometers (ICP-OES) and inductively coupled plasma mass spectrometers (ICP-MS) are routinely applied. An inductively coupled plasma mass spectrometer (ICP-MS) is capable for analysis of 70-80 elements in multielemental mode, from 1-5 cm3 volume of a sample, moreover the detection limits of elements are in µg/kg-ng/kg (ppb-ppt) concentration range. All the analytical instruments have different physical and chemical interfering effects analysing the above types of samples. The smaller the concentration of an analyte and the larger the concentration of the matrix the larger the interfering effects. Nowadays there is very important to analyse growingly smaller concentrations of elements. From the above analytical instruments generally the inductively coupled plasma mass spectrometer is capable of analysing the smallest concentration of elements. The applied ICP-MS instrument has Collision Cell Technology (CCT) also. Using CCT mode certain elements have better (smaller) detection limits with 1-3 magnitudes comparing to a normal ICP-MS analytical method. The CCT mode has better detection limits mainly for analysis of selenium, arsenic, germanium, vanadium and chromium. To elaborate an analytical method for trace elements with an inductively coupled plasma mass spectrometer the most important interfering effects (problems) were evaluated: 1) Physical interferences; 2) Spectral interferences (elemental and molecular isobaric); 3) Effect of easily ionisable elements; 4) Memory interferences. Analysing food and food raw materials, moreover environmental samples an other (new) interfering effect emerged in ICP-MS, namely the effect of various matrixes having different evaporation and nebulization effectiveness, moreover having different quantity of carbon content of food and food raw materials, moreover environmental samples. In our research work the effect of different water-soluble compounds furthermore the effect of various quantity of carbon content (as sample matrix) were examined on changes of intensity of the applied elements. So finally we could find “opportunities” to decrease or eliminate the error of the analyses of applied elements (Cr, Co, Ni, Cu, Zn, Ge, As, Se, Mo, Cd, Sn, Sb, Te, Hg, Pb, Bi). To analyse these elements in the above samples, the most appropriate inductively coupled plasma mass spectrometer is a quadrupole instrument applying a collision cell technique (CCT). The extent of interfering effect of carbon content depends on the type of compounds. The carbon content significantly affects the measured concentration (intensities) of the above elements, which can be corrected using different internal standards.Keywords: elements, environmental and food samples, ICP-MS, interference effects
Procedia PDF Downloads 5044978 Debating the Role of Patriarchy in the Incidence of Gender-Based Violence in Jordan: Systematic Review of the Literature
Authors: Nour Daoud
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Patriarchy continues to thrive in Jordan where male-controlled values are still entrenched in a society that is suffering from upsetting percentages of Gender-based Violence (GBV). This paper is a systematic review of the literature with an attempt to evaluate and interpret all available research evidence relevant to determining the extent to which patriarchy contributes to the occurrence, re-occurrence, and continuation of GBV in Jordan. Twenty-one (21) full-text articles were selected for the in-depth review due to meeting the established criteria for inclusion. 81 percent of articles included primary data while 19 percent included secondary data. Analysis of data was based on a specific extraction form that was developed using the ‘Excel’ to respond to the main goal of the paper. Interpretation of data was in light of the theorization of different feminism schools on the relationship between patriarchy and gender-based violence. Findings show that 33 percent of the selected articles affirm that the patriarchal standpoint best explains the role of patriarchy in the incidence of gender-based violence in Jordan under its three main themes (Honor-based Violence, Intimate Partner Violence and Street Harassment). Apart from the limited number of articles that were found debating this argument and the low percentage of articles that acknowledged the role of patriarchy in the incidence of gender-based violence in Jordan, this paper breaks the ice to implement future empirical studies on this subject. Also, it is an invitation for all Jordanian women to unite their efforts in order to eradicate all forms of victimization against them.Keywords: honor-based violence, intimate partner violence, middle-east, street harassment
Procedia PDF Downloads 2264977 Financial Literacy and Stock Market Participation: Does Gender Matter?
Authors: Irfan Ullah Munir, Shen Yue, Muhammad Shahzad Ijaz, Saad Hussain, Syeda Yumna Zaidi
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Financial literacy is fundamental to every decision-making process and has received attention from researchers, regulatory bodies and policy makers in the recent past. This study is an attempt to evaluate financial literacy in an emerging economy, particularly Pakistan, and its influence on people's stock market participation. Data of this study was collected through a structured questionnaire from a sample of 300 respondents. EFA is used to check the convergent and discriminant validity. Data is analyzed using Hayes (2013) approach. A set of demographic control variables that have passed the mean difference test is used. We demonstrate that participants with financial literacy tend to invest more in the stock market. We also find that association among financial literacy and participation in stock market gets moderated by gender.Keywords: Financial literacy, Stock market participation, Gender, PSX
Procedia PDF Downloads 1994976 Memetic Marketing: An Emerging Online Marketing Trend and the Case with #TFWGucci Meme Campaign
Authors: Vehbi Gorgulu
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The primary objective of the current study is to explore how brand managers can employ Internet memes as a marketing tool. Internet memes are marked for their sarcastic and entertaining content and their amateur/DIY natures. The current study focuses on #TFWGucci, a collaborative marketing project enacted by Gucci, which is marked for being one of the first structured collaborative memetic marketing campaigns in the world. By embracing a qualitative approach, the study will explore production and meaning making processes of #TFWGucci campaign via analysis of sample campaign contents. The study will provide hints and insights for digital marketers on how to employ memetic marketing strategies in successful ways.Keywords: meme, internet meme, online marketing, memetic marketing, #TFWGucci
Procedia PDF Downloads 2344975 A Novel Method for Isolation of Kaempferol and Quercetin from Podophyllum Hexandrum Rhizome
Authors: S. B. Bhandare, K. S. Laddha
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Podphyllum hexandrum belonging to family berberidaceae has gained attention in phytochemical and pharmacological research as it shows excellent anticancer activity and has been used in treatment of skin diseases, sunburns and radioprotection. Chemically it contains lignans and flavonoids such as kaempferol, quercetin and their glycosides. Objective: To isolate and identify Kaempferol and Quercetin from Podophyllum rhizome. Method: The powdered rhizome of Podophyllum hexandrum was subjected to soxhlet extraction with methanol. This methanolic extract is used to obtain podophyllin. Podohyllin was extracted with ethyl acetate and this extract was then concentrated and subjected to column chromatography to obtain purified kaempferol and quercetin. Result: Isolated kaempferol, quercetin were light yellow and dark yellow in colour respectively. TLC of the isolated compounds was performed using chloroform: methanol (9:1) which showed single band on silica plate at Rf 0.6 and 0.4 for kaempferol and quercetin. UV spectrometric studies showed UV maxima (methanol) at 259, 360 nm and 260, 370 nm which are identical with standard kaempferol and quercetin respectively. Both IR spectra exhibited prominent absorption bands for free phenolic OH at 3277 and 3296.2 cm-1 and for conjugated C=O at 1597 and 1659.7 cm-1 respectively. The mass spectrum of kaempferol and quercetin showed (M+1) peak at m/z 287 and 303.09 respectively. 1H NMR analysis of both isolated compounds exhibited typical four-peak pattern of two doublets at δ 6.86 and δ 8.01 which was assigned to H-3’,5’ and H-2’,6’ respectively. Absence of signals less than δ 6.81 in the 1H NMR spectrum supported the aromatic nature of compound. Kaempferol and Quercetin showed 98.1% and 97% purity by HPLC at UV 370 nm. Conclusion: Easy and simple method for isolation of Kaempferol and Quercetin was developed and their structures were confirmed by UV, IR, NMR and mass studies. Method has shown good reproducibility, yield and purity.Keywords: flavonoids, kaempferol, podophyllum rhizome, quercetin
Procedia PDF Downloads 3044974 Evaluation of Major and Minor Components in Dakahlia Water Resources for Drinking Purposes
Authors: R. A. Mandour
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The physical, chemical, and microbiological analyses of fifty Quaternary water samples representing the different types of drinking water (surface and wells) in the governorate were carried-out. This paper aims to evaluate the drinking water in Dakahlia governorate in comparison with the national and international standards as a step to handle water pollutants affecting human health in this governorate. All investigated water samples were chemically considered suitable for drinking except two samples for iron, two samples for lead and one water sample for manganese having values higher than the permissible limit of EMH and WHO. Also microbiologically there were five water samples having a high total count of bacteria and three samples having high coli form than the permissible limit of EMH. Obviously, groundwater samples from Mit-Ghamr, El-Sinbillawin and Aga districts of Dakahlia governorate should have special attention for treatment.Keywords: major ions, minor elements, microbiology, EMH, WHO
Procedia PDF Downloads 3784973 Comparison of Wet and Microwave Digestion Methods for the Al, Cu, Fe, Mn, Ni, Pb and Zn Determination in Some Honey Samples by ICPOES in Turkey
Authors: Huseyin Altundag, Emel Bina, Esra Altıntıg
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The aim of this study is determining amount of Al, Cu, Fe, Mn, Ni, Pb and Zn in the samples of honey which are gathered from Sakarya and Istanbul regions. In this study the evaluation of the trace elements in honeys samples are gathered from Sakarya and Istanbul, Turkey. The sample preparation phase is performed via wet decomposition method and microwave digestion system. The accuracy of the method was corrected by the standard reference material, Tea Leaves (INCY-TL-1) and NIST SRM 1515 Apple leaves. The comparison between gathered data and literature values has made and possible resources of the contamination to the samples of honey have handled. The obtained results will be presented in ICCIS 2015: XIII International Conference on Chemical Industry and Science.Keywords: Wet decomposition, Microwave digestion, Trace element, Honey, ICP-OES
Procedia PDF Downloads 4624972 Impacts of Financial Development and Operational Scale on Bank Efficiencies in Taiwan
Authors: Ying-Hsiu Chen, Pao-Peng Hsu
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This paper adopts a two-stage data envelopment analysis to explore the impacts of financial development and bank operational scale on bank efficiencies. The sample comprises of unbalanced panel data of 32 Taiwanese enlisted in domestic commercial banks over the period 1998 to 2013. Empirical results show that technical efficiency is positively related to financial development, whereas the effect of financial development on scale efficiency is insignificant. The effect of operational scale exerts a significantly positive effect on bank efficiencies, but the gain of efficiency is decreased gradually when operational scale increases. Furthermore, increase in capital adequacy ratio and market power of banks leads to a growth of bank efficiencies.Keywords: financial development, operational scale, efficiency, DEA
Procedia PDF Downloads 5254971 Measurement of Magnetic Properties of Grainoriented Electrical Steels at Low and High Fields Using a Novel Single
Authors: Nkwachukwu Chukwuchekwa, Joy Ulumma Chukwuchekwa
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Magnetic characteristics of grain-oriented electrical steel (GOES) are usually measured at high flux densities suitable for its typical applications in power transformers. There are limited magnetic data at low flux densities which are relevant for the characterization of GOES for applications in metering instrument transformers and low frequency magnetic shielding in magnetic resonance imaging medical scanners. Magnetic properties such as coercivity, B-H loop, AC relative permeability and specific power loss of conventional grain oriented (CGO) and high permeability grain oriented (HGO) electrical steels were measured and compared at high and low flux densities at power magnetising frequency. 40 strips comprising 20 CGO and 20 HGO, 305 mm x 30 mm x 0.27 mm from a supplier were tested. The HGO and CGO strips had average grain sizes of 9 mm and 4 mm respectively. Each strip was singly magnetised under sinusoidal peak flux density from 8.0 mT to 1.5 T at a magnetising frequency of 50 Hz. The novel single sheet tester comprises a personal computer in which LabVIEW version 8.5 from National Instruments (NI) was installed, a NI 4461 data acquisition (DAQ) card, an impedance matching transformer, to match the 600 minimum load impedance of the DAQ card with the 5 to 20 low impedance of the magnetising circuit, and a 4.7 Ω shunt resistor. A double vertical yoke made of GOES which is 290 mm long and 32 mm wide is used. A 500-turn secondary winding, about 80 mm in length, was wound around a plastic former, 270 mm x 40 mm, housing the sample, while a 100-turn primary winding, covering the entire length of the plastic former was wound over the secondary winding. A standard Epstein strip to be tested is placed between the yokes. The magnetising voltage was generated by the LabVIEW program through a voltage output from the DAQ card. The voltage drop across the shunt resistor and the secondary voltage were acquired by the card for calculation of magnetic field strength and flux density respectively. A feedback control system implemented in LabVIEW was used to control the flux density and to make the induced secondary voltage waveforms sinusoidal to have repeatable and comparable measurements. The low noise NI4461 card with 24 bit resolution and a sampling rate of 204.8 KHz and 92 KHz bandwidth were chosen to take the measurements to minimize the influence of thermal noise. In order to reduce environmental noise, the yokes, sample and search coil carrier were placed in a noise shielding chamber. HGO was found to have better magnetic properties at both high and low magnetisation regimes. This is because of the higher grain size of HGO and higher grain-grain misorientation of CGO. HGO is better CGO in both low and high magnetic field applications.Keywords: flux density, electrical steel, LabVIEW, magnetization
Procedia PDF Downloads 2914970 An Empirical Analysis of Euthanasia Issues in Taiwan
Authors: Wen-Shai Hung
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This paper examines the factors influencing euthanasia issues in Taiwan. The data used is from the 2015 Survey Research on Attitudes towards the Death Penalty and Related Values in Taiwan, which focused on knowledge, attitudes towards the death penalty, and the concepts of social, political, and law values. The sample ages are from 21 to 94. The method used is probit modelling for examining the influences on euthanasia issues in Taiwan. The main empirical results find that older people, persons with higher educational attainment, those who favour abolition of the death penalty and do not oppose divorce, abortion, same-sex relationships, and putting down homeless’ cats or dogs are more likely to approve of the use of euthanasia to end their lives. In contrast, Mainlanders, people who support the death penalty and favour long-term prison sentences are less likely to support the use of euthanasia.Keywords: euthanasia, homosexual, death penalty, and probit model
Procedia PDF Downloads 3774969 Radiographic Predictors of Mandibular Third Molar Extraction Difficulties under General Anaesthetic
Authors: Carolyn Whyte, Tina Halai, Sonita Koshal
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Aim: There are many methods available to assess the potential difficulty of third molar surgery. This study investigated various factors to assess whether they had a bearing on the difficulties encountered. Study design: A retrospective study was completed of 62 single mandibular third molar teeth removed under day case general anaesthesia between May 2016 and August 2016 by 3 consultant oral surgeons. Method: Data collection was by examining the OPG radiographs of each tooth and recording the necessary data. This was depth of impaction, angulation, bony impaction, point of application in relation to second molar, root morphology, Pell and Gregory classification and Winters Lines. This was completed by one assessor and verified by another. Information on medical history, anxiety, ethnicity and age were recorded. Case notes and surgical entries were examined for any difficulties encountered. Results: There were 5 cases which encountered surgical difficulties which included fracture of root apices (3) which were left in situ, prolonged bleeding (1) and post-operative numbness >6 months(1). Four of the 5 cases had Pell and Gregory classification as (B) where the occlusal plane of the impacted tooth is between the occlusal plane and the cervical line of the adjacent tooth. 80% of cases had the point of application as either coronal or apical one third (1/3) in relation to the second molar. However, there was variability in all other aspects of assessment in predicting difficulty of removal. Conclusions: Of the cases which encountered difficulties they all had at least one predictor of potential complexity but these varied case by case.Keywords: impaction, mandibular third molar, radiographic assessment, surgical removal
Procedia PDF Downloads 1814968 An Assessment of Involuntary Migration in India: Understanding Issues and Challenges
Authors: Rajni Singh, Rakesh Mishra, Mukunda Upadhyay
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India is among the nations born out of partition that led to one of the greatest forced migrations that marked the past century. The Indian subcontinent got partitioned into two nation-states, namely India and Pakistan. This led to an unexampled mass displacement of people accounting for about 20 million in the subcontinent as a whole. This exemplifies the socio-political version of displacement, but there are other identified reasons leading to human displacement viz., natural calamities, development projects and people-trafficking and smuggling. Although forced migrations are rare in incidence, they are mostly region-specific and a very less percentage of population appears to be affected by it. However, when this percentage is transcripted in terms of volume, the real impact created by such migration can be realized. Forced migration is thus an issue related to the lives of many people and requires to be addressed with proper intervention. Forced or involuntary migration decimates peoples' assets while taking from them their most basic resources and makes them migrate without planning and intention. This in most cases proves to be a burden on the destination resources. Thus, the question related to their security concerns arise profoundly with regard to the protection and safeguards to these migrants who need help at the place of destination. This brings the human security dimension of forced migration into picture. The present study is an analysis of a sample of 1501 persons by NSSO in India (National Sample Survey Organisation), which identifies three reasons for forced migration- natural disaster, social/political problem and displacement by development projects. It was observed that, of the total forced migrants, about 4/5th comprised of the internally displaced persons. However, there was a huge inflow of such migrants to the country from across the borders also, the major contributing countries being Bangladesh, Pakistan, Sri Lanka, Gulf countries and Nepal. Among the three reasons for involuntary migration, social and political problem is the most prominent in displacing huge masses of population; it is also the reason where the share of international migrants to that of internally displaced is higher compared to the other two factors /reasons. Second to political and social problems, natural calamities displaced a high portion of the involuntary migrants. The present paper examines the factors which increase people's vulnerability to forced migration. On perusing the background characteristics of the migrants it was seen that those who were economically weak and socially fragile are more susceptible to migration. Therefore, getting an insight about this fragile group of society is required so that government policies can benefit these in the most efficient and targeted manner.Keywords: involuntary migration, displacement, natural disaster, social and political problem
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