Search results for: Edmund Chee Jian Pua

Authors: Feng Ji Mervin Goh, Edmund Chee Jian Pua, Stuart Alexander Cook

Abstract:

Dilated cardiomyopathy (DCM) is a common cause of heart failure. Genetic mutations account for 50% of DCM cases with TTN mutations being the most common, accounting for up to 25% of DCM cases. However, the genetic architecture underlying Asian DCM patients is unknown. We evaluated 68 patients (female= 17) with DCM who underwent follow-up at the National Heart Centre, Singapore from 2013 through 2014. Clinical data were obtained and analyzed retrospectively. Genomic DNA was subjected to next-generation targeted sequencing. Nextera Rapid Capture Enrichment was used to capture the exons of a panel of 169 cardiac genes. DNA libraries were sequenced as paired-end 150-bp reads on Illumina MiSeq. Raw sequence reads were processed and analysed using standard bioinformatics techniques. The average age of onset of DCM was 46.1±10.21 years old. The average left ventricular ejection fraction (LVEF), left ventricular diastolic internal diameter (LVIDd), left ventricular systolic internal diameter (LVIDs) were 26.1±11.2%, 6.20±0.83cm, and 5.23±0.92cm respectively. The frequencies of mutations in major DCM-associated genes were as follows TTN (5.88% vs published frequency of 20%), LMNA (4.41% vs 6%), MYH7 (5.88% vs 4%), MYH6 (5.88% vs 4%), and SCN5a (4.41% vs 3%). The average callability at 10 times coverage of each major gene were: TTN (99.7%), LMNA (87.1%), MYH7 (94.8%), MYH6 (95.5%), and SCN5a (94.3%). In conclusion, TTN mutations are not common in Singaporean DCM patients. The frequencies of other major DCM-associated genes are comparable to frequencies published in the current literature.

Keywords: heart failure, dilated cardiomyopathy, genetics, next-generation sequencing

Procedia PDF Downloads 216

Authors: Cher Rong Matthew Kong, Edmund Tian, Seng Poon Ong, Chee Sian Gan

Abstract:

Gamma-aminobutyric acid (GABA) is a non-protein amino acid that is a functional constituent of certain rice varieties. When consumed, it decreases blood pressure and reduces the risk of hypertension-related diseases. This has led to more research dedicated towards the development of functional food products (e.g. germinated brown rice) with enhanced GABA content, and the development of these functional food products has led to increased demand for instrument-based methods that can efficiently and effectively determine GABA content. Current analytical methods require analyte derivatisation, and have significant disadvantages such as being labour intensive and time-consuming, and being subject to analyte loss due to the increased complexity of the sample preparation process. To address this, an LC-MS-MS method for the determination of GABA in rice products has been developed and validated. This developed method involves a relatively simple sample preparation process before analysis using HILIC LC-MS-MS. This method eliminates the need for derivatisation, thereby significantly reducing the labour and time associated with such an analysis. Using LC-MS-MS also allows for better differentiation of GABA from any potential co-eluting compounds in the sample matrix. Results obtained from the developed method demonstrated high linearity, accuracy, and precision for the determination of GABA (1ng/L to 8ng/L) in a variety of brown rice products. The method can significantly simplify sample preparation steps, improve the accuracy of quantitation, and increase the throughput of analyses, thereby providing a quick but effective alternative to established instrumental analysis methods for GABA in rice.

Keywords: functional food, gamma-aminobutyric acid, germinated brown rice, method development

Procedia PDF Downloads 227

Authors: Fadzel Wong Chee Ping, Chee Keong Chen, Foong Kiew Ooi, Mahaneem Mohamed

Abstract:

Introduction: To date, information on the effects of bee bread supplementation on isokinetic muscular performance are lacking. Therefore, this study was carried out to investigate the effects of 8-week bee bread supplementation on isokinetic muscular strength and power in young athletes. Methodology: Twelve male athletes (age: 24.0±1.8 years; BMI: 22.3 ± 1.3 kg.m-2; VO2max: 52.0 ± 2.8 mL.kg-1.min-1) were recruited in this randomised double blind, placebo-controlled crossover study. Participants consumed either bee bread at a dosage of 20 g.d-1 or placebo for 8 weeks. An isokinetic dynamometer was used to measure participants’ lower limb muscular strength and power prior (pre-test) and post (post-test) 8 weeks of experimental period. Testing angular velocities were set at 180o.s-1 and 300o.s-1 to determine knee flexion and extension muscular peak torque (an indicator of muscular strength) and average power of the participants. Statistical analyses were performed using ANOVA with repeated measures. Results: Isokinetic knee extension peak torque and average power at 180o.s-1, and isokinetic knee flexion peak torque and average power at 180o.s-1 were significantly (p<0.05) higher at post-test compared to pre-test with bee bread supplementation. However, significant differences were not observed in the measured parameters between pre- and post-test with placebo supplementation. Conclusion: Supplementation of bee bread for 8 weeks at a dosage of 20 g daily increased some of the measured isokinetic muscular strength and power parameters in young athletes.

Keywords: bee bread, isokinetic, power, strength

Procedia PDF Downloads 223

Authors: Thomas Jin-Chee Liu

Abstract:

In this paper, the thermo-electro-structural coupled-field in a cracked metal plate is studied using the finite element analysis. From the computational results, the compressive stresses reveal near the crack tip. This conclusion agrees with the past reference. Furthermore, the compressive condition can retard and stop the crack growth during the Joule heating process.

Keywords: compressive stress, crack tip, Joule heating, finite element

Procedia PDF Downloads 370

Authors: Jian-Na Zhang, Xiao-Li Chen, Si-Jian Li

Abstract:

Objective: In order to investigate current status on knowledge of disaster prevention and reduction in rural pupils, to explore education method on disaster prevention and reduction for rural pupils. Method: A questionnaire was designed based on literature review. Convenient sampling was used in the survey. The questionnaire survey was conducted among 180 students from Huodehong town central primary school which located in Ludian county of Zhaotong city in Yunnan province, where 6.5 magnitude earthquake happened in 2014. The result indicated that the pupils’ knowledge and skills on disaster prevention and reduction relevant poor. The source for them to obtain the knowledge of disaster prevention and reduction included TV (68.9%), followed by their parents (43.9%), while only 24.4% of knowledge is from the teachers. The scores about different natural disaster are ranking in descending order: earthquake (5.39 ±1.27), floods (3.77 ±1.17); debris flow (2.81 ±1.05), family fire (2.16± 0.96). And the disaster experience did not help the pupils enhance the knowledge reserves. There is no statistical significance (P > 0.05) in knowledge scores of disaster prevention and reduction between experienced and non-experienced group. Conclusion: The local disaster experiences did not draw the attention of parents and schools. Knowledge popularization of disaster for local pupils is extremely urgent. It is necessary to take advantage of more mediums to popularize the knowledge and skills about disaster prevention and reduction, for example, family education, school education, newspapers, brochures, etc. The training courses on disaster prevention and reduction which are based on the characteristics of the local rural pupils and the characteristics of the local disasters would be useful.

Keywords: rural, pupils, disaster prevention and reduction knowledge, popularization

Procedia PDF Downloads 314

Authors: Jochen Edmund Kerschenbauer, Roman Salinger, Daniel Strametz

Abstract:

Insufficient informal communication systems can lead to the first crisis (‘Crisis of Leadership’) for start-ups. Management Control Systems (MCS) are one way for high-technology start-ups to successfully overcome these problems. So far the literature has investigated the incubation of a start-up, but focused less on the post-incubation stage. This paper focuses on the use of MCS in post-incubation and, if failed start-ups agree, on how MCS are used. We conducted 14 semi-structured interviews for this purpose, to obtain our results. The overall conclusion is that the majority of the companies were closed down due to a combination of strategic, operative and financial reasons.

Keywords: closed down, high-technology, incubation, levers of control, management control systems, post-incubation, start-ups

Procedia PDF Downloads 1064

Authors: Chee Sun Won

Abstract:

This paper presents the size reduction of images for machine-to-machine communications. Here, the salient image regions to be preserved include the image patches of the key-points such as corners and blobs. Based on a saliency image map from the key-points and their image patches, an axis-aligned grid-size optimization is proposed for the reduction of image size. To increase the size-reduction efficiency the aspect ratio constraint is relaxed in the constraint optimization framework. The proposed method yields higher matching accuracy after the size reduction than the conventional content-aware image size-reduction methods.

Keywords: image compression, image matching, key-point detection and description, machine-to-machine communication

Procedia PDF Downloads 377

Authors: Chee Fai Tan, L. S. Wahidin, S. N. Khalil

Abstract:

Nowadays, manufacturing cost is one of the important factors that will affect the product cost as well as company profit. There are many methods that have been used to reduce the manufacturing cost in order for a company to stay competitive. One of the factors that effect manufacturing cost is the time. Expert system can be used as a method to reduce the manufacturing time. The purpose of the expert system is to diagnose and solve the problem of design of assembly. The paper describes an architecture framework for design of assembly expert system that focuses on commercial vehicle seat manufacturing industry.

Keywords: design of assembly, expert system, vehicle seat, mechanical engineering

Procedia PDF Downloads 412

Authors: Edmund Gyimah

Abstract:

Using data from 146 annual reports of listed firms in Ghana for the period 2013-2020, this study presents indicative findings which inspire practical actions and future research. Firms which prepared and presented sustainability reports were excluded from this study for a coverage of corporate sustainability disclosures centred on annual reports. Also, corporate sustainability disclosures of the firms on corporate websites were not included in the study considering the tendency of updates which cannot easily be traced. The corporate sustainability disclosures in the annual reports since the commencement of the G4 Guidelines in 2013 have been below average for all the dimensions of sustainability and the general sustainability disclosures. Few traditional elements of the board composition such as board size and board independence could affect the corporate sustainability disclosures in the annual reports as well as the age of the firm, firm size, and industry classification of the firm. Sustainability disclosures are greater in sustainability reports than in annual reports, however, firms without sustainability reports should have a considerable amount of sustainability disclosures in their annual reports. Also, because of the essence of sustainability, this study suggests to firms to have sustainability committee perhaps, they could make a difference in disclosing the enough sustainability information even when they do not present sustainability information in stand-alone reports.

Keywords: disclosures, sustainability, board, reports

Procedia PDF Downloads 146

Authors: Qiu Jian-Rong, Li Qing-Hui, Zhan Dong, Zhang Lei

Abstract:

Facing the problem of the demand of economic restructuring and risk of social economy stagnation due to the ageing of population, the Health Service Industry will play a very important role in the structure of industry in the future. During the process, the orient of Chinese sports medicine as well as the joint with preventive medicine, and the integration with data bank and cloud computing will be involved.

Keywords: China, the health service industry, mass sport, data bank

Procedia PDF Downloads 589

Authors: Jian-Jun Shu

Abstract:

A cold, thin film of liquid impinging on an isothermal hot, horizontal surface has been investigated. An approximate solution for the velocity and temperature distributions in the flow along the horizontal surface is developed, which exploits the hydrodynamic similarity solution for thin film flow. The approximate solution may provide a valuable basis for assessing flow and heat transfer in more complex settings.

Keywords: flux, free impinging jet, solid-surface, uniform wall temperature

Procedia PDF Downloads 441

Authors: Ahmadreza Ashraf, Elias Saion, Elham Gharib Shahi, Chee Kong Yap, Mohd Suhaimi Hamzah

Abstract:

Fifty-five core marine sediments from three locations at South China Sea and one location each at Sulu Sea and Sulawesi Sea of coastal East Malaysia was analyzed for heavy metals using Instrumental Neutron Activation Analysis and Inductively Coupled Plasma Mass Spectroscopy. The enrichment factor of As, Cd, Cr, Cu, Ni, Pb, and Zn varied from 0.42 to 4.26, 0.50 to 2.34, 0.31 to 0.82, 0.20 to 0.61, 0.91 to 1.92, 0.23 to 1.52, and 0.90 to 1.28 respectively, with the modified degree of contamination values below 0.6. Comparative data show that coastal East Malaysia is of low levels of contamination.

Keywords: coastal East Malaysia, core marine sediments, enrichment factor, heavy metals, INAA and ICP method, modified degree of contamination

Procedia PDF Downloads 297

Authors: S. Chee Choy, Daljeet Singh Sedhu

Abstract:

This study examines the relationships between how and why students learned and academic achievement for 2646 university students from various faculties. The LALQ, a self-report measure of student approaches to learning was administered and academic achievement data were obtained from student CGPA. The results showed significant differences in the approach to learning of male and female students. How and why students learned can influence their achievement and efficacy as well. High and low achievers have different learning behaviours. High female achievers were more likely to learn for a better future and be persistent in it. Meanwhile high male achievers were more likely to seek approval from their peers and be more confident about graduating on time from their university. The implications of individual differences and limitations of the study are discussed.

Keywords: student learning, learner awareness, student achievement, LALQ

Procedia PDF Downloads 312

Authors: Jie Yang, Jian-Min Meng

Abstract:

A GPU-based floating object detection scheme is presented in this paper which is designed for floating mine detection tasks. This system uses contrast and motion information to eliminate as many false positives as possible while avoiding false negatives. The GPU computation platform is deployed to allow detecting objects in real-time. From the experimental results, it is shown that with certain configuration, the GPU-based scheme can speed up the computation up to one thousand times compared to the CPU-based scheme.

Keywords: object detection, GPU, motion estimation, parallel processing

Procedia PDF Downloads 438

Authors: Aprilia, Wei Liang Keith Nguyen, Shu Beng Tor, Gerald Gim Lee Seet, Chee Kai Chua

Abstract:

Automated remanufacturing process is of great interest in today’s marine and offshore industry. Most of the current remanufacturing processes are carried out manually and hence they are error prone, labour-intensive and costly. In this paper, a conceptual framework for automated remanufacturing is presented. This framework involves the integration of 3D non-contact digitization, adaptive surface reconstruction, additive manufacturing and machining operation. Each operation is operated and interconnected automatically as one system. The feasibility of adaptive surface reconstruction on marine and offshore engineering components is also discussed. Several engineering components were evaluated and the results showed that this proposed system is feasible. Conclusions are drawn and further research work is discussed.

Keywords: adaptive surface reconstruction, automated remanufacturing, automatic repair, reverse engineering

Procedia PDF Downloads 295

Authors: Jian Qu, Akira Shimazu

Abstract:

OOV (Out Of Vocabulary) terms are terms that cannot be found in many dictionaries. Although it is possible to translate such OOV terms, the translations do not provide any real information for a user. We present an OOV term definition extraction method by using information available from the Internet. We use features such as occurrence of the synonyms and location distances. We apply machine learning method to find the correct definitions for OOV terms. We tested our method on both biomedical type and name type OOV terms, our work outperforms existing work with an accuracy of 86.5%.

Keywords: information retrieval, definition retrieval, OOV (out of vocabulary), biomedical information retrieval

Procedia PDF Downloads 456

Authors: M. Z. Ramli, A. Adnan, Chee Wei Tan

Abstract:

To gain a better understanding of earthquake forces on reinforced concrete bridge piers with different bearing condition, a series of experiments was conducted on a realistic, 1:4 scale reinforced concrete bridge pier. The normal practices of laminated seismic isolation bearing is compared with the new design spring seismic isolation bearing where invented by Engineering Seismology and Earthquake Engineering Research (e-SEER), Universiti Teknologi Malaysia. The nonlinear behavior of piers is modeled using the fibre beam theory to verify the experimental works. The hysteresis of bridge pier with different bearing condition was illustrated under different Peak Ground Acceleration (PGAs). The average slope of the hysteresis respectively to the global stiffness was also investigated.

Keywords: bridge, laminated seismic isolation, spring seismic isolation, Peak Ground Acceleration, stiffness

Procedia PDF Downloads 520

Authors: Asnawi Mohd Busrah, Au Mau Teng, Tan Chin Hooi, Lau Chee Chong

Abstract:

This paper describes value based planning (VBP) methodology incorporating risk assessment as an enhanced and more practical approach to evaluate distribution network projects in Peninsular Malaysia. Assessment indicators associated with economics, performance and risks are formulated to evaluate distribution projects to quantify their benefits against investment. The developed methodology is implemented in a web-based software customized to capture investment and network data, compute assessment indicators and rank the proposed projects according to their benefits. Value based planning approach addresses economic factors in the power distribution planning assessment, so as to minimize cost solution to the power utility while at the same time provide maximum benefits to customers.

Keywords: value based planning, distribution network, value of loss load (VoLL), energy not served (ENS)

Procedia PDF Downloads 450

Authors: Ching Louis Liu, Edmund Kazmierczak, Tim Miller

Abstract:

Safety analysis for multi-agent systems is complicated by the, potentially nonlinear, interactions between agents. This paper proposes a method for analyzing the safety of multi-agent systems by explicitly focusing on interactions and the accident data of systems that are similar in structure and function to the system being analyzed. The method creates a Bayesian network using the accident data from similar systems. A feature of our method is that the events in accident data are labeled with HAZOP guide words. Our method uses an Ontology to abstract away from the details of a multi-agent implementation. Using the ontology, our methods then constructs an “Interaction Map,” a graphical representation of the patterns of interactions between agents and other artifacts. Interaction maps combined with statistical data from accidents and the HAZOP classifications of events can be converted into a Bayesian Network. Bayesian networks allow designers to explore “what it” scenarios and make design trade-offs that maintain safety. We show how to use the Bayesian networks, and the interaction maps to improve multi-agent system designs.

Keywords: multi-agent system, safety analysis, safety model, integration map

Procedia PDF Downloads 385

Authors: Jian Huang, Weixin Qian, Haitao Zhang, Weiyong Ying

Abstract:

Cobalt-gadolinium catalyst for Fischer-Tropsch synthesis was prepared by impregnation method with commercial silica gel, and its texture properties were characterized by BET, XRD, and TPR. The catalytic performance of the catalyst was tested in a fixed bed reactor. The results showed that the addition of gadolinium to the cobalt catalyst might decrease the size of cobalt particles, and increased the dispersion of catalytic active cobalt phases. The carbon number distributions for the catalysts was calculated by ASF equation.

Keywords: Fischer-Tropsch synthesis, cobalt-based catalysts, gadolinium, carbon number distributions

Procedia PDF Downloads 332

Authors: Jian Cao

Abstract:

This paper describes a novel watermarking technique which we call the random direction embedding (RDE) watermarking. Unlike traditional watermarking techniques, the watermark energy after the RDE embedding does not focus on a fixed direction, leading to the security against the traditional unauthorized watermark removal attack. In addition, the experimental results show that when compared with the existing secure watermarking, namely natural watermarking (NW), the RDE watermarking gains significant improvement in terms of robustness. In fact, the security of the RDE watermarking is not at the cost of low robustness, and it can even achieve more robust than the traditional spread spectrum watermarking, which has been shown to be very insecure.

Keywords: robustness, spread spectrum watermarking, watermarking security, random direction embedding (RDE)

Procedia PDF Downloads 350

Authors: Sreenesh Shashidharan, Umesh Gaikwad

Abstract:

QI or 'Chee' which is an interface standard for inductive electrical power transfer over distances of up to 4 cm (1.6 inches). The Qi system comprises a power transmission pad and a compatible receiver in a portable device which is placed on top of the power transmission pad, which charges using the principle of electromagnetic induction. An alternating current is passed through the transmitter coil, generating a magnetic field. This, in turn, induces a voltage in the receiver coil; this can be used to power a mobile device or charge a battery. The efficiency of the power transfer depends on the coupling (k) between the inductors and their quality (Q) The coupling is determined by the distance between the inductors (z) and the relative size (D2 /D). The coupling is further determined by the shape of the coils and the angle between them. If the receiver coil is at a certain distance to the transmitter coil, only a fraction of the magnetic flux, which is generated by the transmitter coil, penetrates the receiver coil and contributes to the power transmission. The more flux reaches the receiver, the better the coils are coupled.

Keywords: inductive electric power, electromagnetic induction, magnetic flux, coupling

Procedia PDF Downloads 697

Authors: Jian-Jun Gao

Abstract:

Repetition is used for a variety of functions in conversation. When young children first learn to speak, they often repeat words from the adult’s recent utterance with the learning and social function. The objective of this study was to ascertain whether the repetitions are equivalent in indicating attention to new words and the initial repeat of information in conversation. Based on the observation of naturally occurring language use in Taiwan Corpus of Child Mandarin (TCCM), the results in this study provided empirical support to the previous findings that children are more likely to repeat new words they are offered than to repeat new information. When children get older, there would be a drop in the repetition of both new words and new information.

Keywords: acquisition, corpus, mandarin, new words, new information, repetition

Procedia PDF Downloads 110

Authors: Jian Zheng, Xinhua Ni, Xiequan Liu

Abstract:

According to isotropy of parallel fiber eutectic, the no- damage strain field in parallel fiber eutectic is obtained from the flexibility tensor of parallel fiber eutectic. Considering the damage behavior of parallel fiber eutectic, damage variables are introduced to determine the strain field of parallel fiber eutectic. The damage strains in the matrix, interphase, and fiber of parallel fiber eutectic are quantitatively analyzed. Results show that damage strains are not only associated with the fiber volume fraction of parallel fiber eutectic, but also with the damage degree.

Keywords: damage strain, initial strain, fiber volume fraction, parallel fiber eutectic

Procedia PDF Downloads 529

Authors: Pu Ying-Chih, Yang Yin-Ju, Hang Jian-Yi, Jang Guang-Way

Abstract:

Organic-Inorganic hybrid materials consisting of graded distributions of inorganic nano particles in organic polymer matrices were successfully prepared by the sol-gel process. Optical and surface properties of the resulting nano composites can be manipulated by changing their compositions and nano particle distribution gradients. Applications of gradient nano composite materials include sealants for LED packaging and screen lenses for smartphones. Optical transparency, prism coupler, TEM, SEM, Energy Dispersive X-ray Spectrometer (EDX), Izod impact strength, conductivity, pencil hardness, and thermogravimetric characterizations of the nano composites were performed and the results will be presented.

Keywords: Gradient, Hybrid, Nanocomposite, Organic-Inorganic

Procedia PDF Downloads 470

Authors: Jian-Ping Yu, Wen-Xiu Ma, Yong-Li Sun, Chaudry Masood Khalique

Abstract:

In this paper, a 2d Toda equation is studied, which is a classical integrable system and plays a vital role in mathematics, physics and other areas. New lump-type solution is constructed by using the Hirota bilinear method. One interesting feature of this research is that this lump-type solutions possesses two types of multiple-lump-type waves, which are one- and two-lump-type waves. Moreover, the corresponding 3d plots, density plots and contour plots are given to show the dynamical features of the obtained multiple-lump-type solutions.

Keywords: 2d Toda equation, Hirota bilinear method, Lump-type solution, multiple-lump-type solution

Procedia PDF Downloads 185

Authors: Jian Wang, Lu Yang, Jiong Peng

Abstract:

Internal circulation two-platen clamping system for injection molding machine (IMM) has many potential advantages on energy-saving. In order to estimate its properties, experiments in this paper were carried out. Displacement and pressure of the components were measured. In comparison, the model of hydraulic clamping system was established by using AMESim. The related parameters as well as the energy consumption could be calculated. According to the analysis, the hydraulic system was optimized in order to reduce the energy consumption.

Keywords: AMESim, energy-saving, injection molding machine, internal circulation

Procedia PDF Downloads 511

Authors: Edmund Kwablah, Anthony Amoah

Abstract:

The merits associated with Foreign Direct Investment (FDI) inflows to host countries in Sub-Saharan Africa cannot be overemphasized. Against this background, countries have sought to design and implement strategic policies geared towards enhacing FDI and promoting economic growth. In this study, we used the Fully Modified Ordinary Least Squares technique and a panel data for Sub-Saharan African (SSA) countries spanning from 1998 to 2016. We hypothesize that FDI’s effect on economic growth is contingent on some absorptive capacities (e.g., financial market development and economic freedom) of the host country. We used financial market data that accounts for market fragility as a measure of financial market development and economic freedom data which uses the overall score of all the freedom indicators as a measure of economic freedom. Our results suggest that FDI has a statistically positive effect on economic growth when we account for host country’s absorptive capacities. However, a negative relationship will ensue if these absorptive capacities are not accounted for. We recommend that a developing continent like SSA should focus on identifying and building the relevant absorptive capacities that can translate the effect of FDI into a positive growth. This is because an economy with sound absorptive capacities reduces business risk and spur economic growth.

Keywords: FDI, absorptive capacity, economic growth, FMOLS, Fully Modified Ordinary Least Squares, SSA

Procedia PDF Downloads 159

Authors: Jian Wang

Abstract:

Teachers’ lesson-based discussions presume central to their effective learning to teach. Whether and to what extent such discussions offer opportunities for teachers to learn to teach effectively is worth a careful empirical examination. This study examines this assumption by drawing on lesson-based discussions and relevant curriculum materials from Chinese teachers in three urban schools. Their lesson-based discussions consistently focused on pedagogical content knowledge and offered specific and reasoned suggestions for teachers to refine their teaching practices. The mandated curriculum and their working language-mediated their lesson-based discussions.

Keywords: Chinese teachers, curriculum materials, lesson discussion, mathematics instruction

Procedia PDF Downloads 50

Authors: Seungmin Chee

Abstract:

This paper investigates which of the two arguments, conservatism or liquidation option, is a true underlying driver of the asymmetric slope coefficient result regarding the association between earnings and returns. The analysis of the relation between earnings and returns in four mutually exclusive settings segmented by ‘profits vs. losses’ and ‘positive returns vs. negative returns’ suggests that liquidation option rather than conservatism is likely to cause the asymmetric slope coefficient result. Furthermore, this paper documents the temporal changes between Basu period (1963-1990) and post-Basu period (1990-2005). Although no significant change in degree of conservatism or value relevance of losses is reported, stronger negative relation between losses and positive returns is observed in the post-Basu period. Separate regression analysis of each quintile based on the rankings of price to sales ratio and book to market ratio suggests that the strong negative relation is driven by growth firms.

Keywords: conservatism, earnings, liquidation option, returns

Procedia PDF Downloads 342