Search results for: balanced cross-sections.

Authors: Stephan Koehler, Thomas Friedli

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Performance measurement has evolved over time from a unidimensional short-term efficiency focused approach into a balanced multidimensional approach. Today, integrated performance measurement frameworks are often used to avoid local optimization and to encourage continuous improvement of an organization. In literature, the multidimensional characteristic of performance measurement is often described by competitive priorities. At the same time, on the highest abstraction level an effectiveness and efficiency dimension of performance measurement can be distinguished. This paper aims at a better understanding of the composition of effectiveness and efficiency and their relation in pharmaceutical quality control labs. The research comprises a lab-specific operationalization of effectiveness and efficiency and examines how the two dimensions are interlinked. The basis for the analysis represents a database of the University of St. Gallen including a divers set of 40 different pharmaceutical quality control labs. The research provides empirical evidence that labs with a high effectiveness also accompany a high efficiency. Lab effectiveness explains 29.5 % of the variance in lab efficiency. In addition, labs with an above median operational excellence performance have a statistically significantly higher lab effectiveness and lab efficiency compared to the below median performing labs.

Keywords: empirical study, operational excellence, performance measurement, pharmaceutical quality control lab

Procedia PDF Downloads 132

Authors: Le Linh, Truong Nguyen Luan Vu, Le Hieu Giang

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In this work, the IMC-PID controller cascaded filter based on Internal Model Control (IMC) scheme is systematically proposed for the simplified decoupling control system. The simplified decoupling is firstly introduced for multivariable processes by using coefficient matching to obtain a stable, proper, and causal simplified decoupler. Accordingly, transfer functions of decoupled apparent processes can be expressed as a set of n equivalent independent processes and then derived as a ratio of the original open-loop transfer function to the diagonal element of the dynamic relative gain array. The IMC-PID controller in series with filter is then directly employed to enhance the overall performance of the decoupling control system while avoiding difficulties arising from properties inherent to simplified decoupling. Some simulation studies are considered to demonstrate the simplicity and effectiveness of the proposed method. Simulations were conducted by tuning various controllers of the multivariate processes with multiple time delays. The results indicate that the proposed method consistently performs well with fast and well-balanced closed-loop time responses.

Keywords: coefficient matching method, internal model control (IMC) scheme, PID controller cascaded filter, simplified decoupler

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Authors: Marzieh Karimihaghighi, Carlos Castillo

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This work studies how Machine Learning (ML) may be used to increase the effectiveness of a criminal recidivism risk assessment tool, RisCanvi. The two key dimensions of this analysis are predictive accuracy and algorithmic fairness. ML-based prediction models obtained in this study are more accurate at predicting criminal recidivism than the manually-created formula used in RisCanvi, achieving an AUC of 0.76 and 0.73 in predicting violent and general recidivism respectively. However, the improvements are small, and it is noticed that algorithmic discrimination can easily be introduced between groups such as national vs foreigner, or young vs old. It is described how effectiveness and algorithmic fairness objectives can be balanced, applying a method in which a single error disparity in terms of generalized false positive rate is minimized, while calibration is maintained across groups. Obtained results show that this bias mitigation procedure can substantially reduce generalized false positive rate disparities across multiple groups. Based on these results, it is proposed that ML-based criminal recidivism risk prediction should not be introduced without applying algorithmic bias mitigation procedures.

Keywords: algorithmic fairness, criminal risk assessment, equalized odds, recidivism

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Authors: Shimony Agrawal

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In this continually evolving world, change is the most imperative component of our identity. The term alteration alludes to degree by which an individual adapts to inward strains, needs, clashes and can bring coordination between his internal requests and those forced by the external world. Adjustment is a way of managing various demands of life. . Entering school is a defining moment for school first year recruits in their adulthood. The progress from school to school can be rationally and in addition physically troubling. Students deal with a unique amount of stressors when they enter college. Introductory months of school are loaded with apprehension and attempting to fit in the new condition. Colleges and schools should ensure their understudies are balanced in the new condition by giving help at whatever point vital.. The main objective of the study was a comparative analysis of adjustment level with respect to overall adjustment level, gender and living environment. This research has been conducted using Adjustment Inventory for College Students (AICS). The total population is comprised of 240 college-going students. The data majority of the population scored poorly on Emotional Adjustment. Also, female students faced more adjustment problems as compared to male students. However, no significant change was noticed in living environment of the students.

Keywords: adjustment, college students, freshmen year, senior year

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Authors: Nadir Sidiqi

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Biodiversity conservation is humanity’s building block to sustain lives - ultimately allowing all living and nonliving creatures to interact in a balanced proportion. Humanity’s challenge in the 21st century is to maintain biodiversity without harming the natural habitat of plants, animals and beneficial microorganisms. There are many good reasons to consider why biodiversity is important to every nation around the world, especially for a nation like Afghanistan. One of the major values of biodiversity is its economic value: biodiversity provides goods and services to the Afghan nation directly through links and components such as the maintenance of traditional crops, medicine, fruits, animals, grazing, fuel, timber, harvesting, fishing, hunting and related supplies. Biodiversity is the variety of the living components, such as humans, plants, animals, and microorganisms, and nonliving components interaction, including air, water, sunlight, soil, humidity and environmental factors in an area. There are many ways of gauging the value of biodiversity. As an ecosystem, biodiversity includes such benefits as soil fertility, erosion control, crop pollination, crop rotation, and pest control. The conservation of biodiversity is crucial for these benefits, which would be impossible to replace. Biodiversity conservation also has heritage values; this wealth of genetic diversity provides backup to rural people living close together.

Keywords: Afghanistan, biodiversity, conservation, economy, environment

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Authors: Widya Anggraini Pamungkas, Rosana Budi Setyawati, Awaludin Fitroh Rifai, Candra Pangesti Setiawan, Anatta Wahyu Budiiman, Inayati, Joko Waluyo, Sunu Herwi Pranolo

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The increase in LPG consumption in Indonesia is not balanced with the amount of supply. The high demand for LPG due to the success of the government's kerosene-to-LPG conversion program and the Covid-19 pandemic in 2020 led to an increase in LPG consumption in the household sector and caused Indonesia's trade balance to experience a deficit. The high consumption of LPG encourages the need for alternative fuels as a substitute or which aims to substitute LPG; one of the materials that can be used is Dimethyl Ether (DME). Dimethyl ether (DME) is an organic compound with the chemical formula CH 3. OCH 3 has a high cetane number and has characteristics similar to LPG. DME can be produced from various sources, such as coal, biomass and natural gas. Based on the economic analysis conducted at 10% IRR, coal has the largest NPV of Rp. 20,034,837,497,241 with a payback period of 3.86 years, then biomass with an NPV of Rp. 10,401,526,072,850 and a payback period of 5.16. the latter is natural gas with an NPV of IDR 7,401,272,559,191 and a payback period of 6.17 years. Of the three sources of raw materials used, if the sensitivity is calculated using the selling price of DME equal to the selling price of LPG, it will get an NPV value that is greater than the NPV value when using the current DME price. The advantages of coal as a raw material for DME are not only because it is profitable, namely: low price and abundant resources, but has high greenhouse gas emissions.

Keywords: LPG, DME, coal, biomass, natural gas

Procedia PDF Downloads 82

Authors: Godwin A. Otogo, Sansanee Wangvoralak, Graham J. Pierce, Lee C. Hastie, Beth Scott

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The squid Loligo forbesii is suspected to be an important species in marine food webs, as it can strongly impact its prey and be impacted upon by predation, competition, fishing and/or climate variability. To quantify these impacts in the food web, the measurement of its trophic position and ecological role within well-studied ecosystems is essential. An Ecopath model was balanced and run for the Moray Firth ecosystem and was used to investigate the significance of this squid’s trophic roles. The network analysis routine included in Ecopath with Ecosim (EwE) was used to estimate trophic interaction, system indicators (health condition and developmental stage) and food web features. Results indicated that within the Moray Firth squid occupy a top trophic position in the food web and also a major prey item for many other species. Results from Omnivory Index (OI) showed that squid is a generalized feeder transferring energy across wide trophic levels and is more important as a predator than that as a prey in the Moray Firth ecosystem. The results highlight the importance of taking squid into account in the management of Europe’s living marine resources.

Keywords: Squid, Loligo forbesii, Ecopath, Moray Firth, Trophic level

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Authors: Yi-De Liu

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For many European cities, a key motivation in developing event strategies is to use event as a catalyst for urban regeneration. One type of event that is particularly used as a means of urban development is the European Capital of Culture (ECOC) initiative. Based on a case study of the 2008 ECOC Liverpool, this paper aims at conceptualising the significance of major event for a city’s economic, cultural and social regenerations. In terms of economic regeneration, the role of the ECOC is central in creating Liverpool’s visitor economy and reshaping city image. Liverpool planned different themes for eight consecutive years as a way to ensure economic sustainability. As far as cultural regeneration is concerned, the ECOC contributed to the cultural regeneration of Liverpool by stimulating cultural participation and interest from the demand side, as well as improving cultural provision and collaboration within the cultural sector from the supply side. So as to social regeneration, Liverpool treated access development as a policy guideline and considered the ECOC as an opportunity to enhance the sense of place. The most significant lesson learned from Liverpool is its long-term planning and efforts made to integrate the ECOC into the overall urban development strategy. As a result, a more balanced and long-term effect on urban regeneration could be achieved.

Keywords: cultural event, urban regeneration, european capital of culture, Liverpool

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Authors: Khairy M. A. Zoheir

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One of the most severe complications of Rheumatoid arthritis is delayed recovery. lipoic acid possesses antioxidant, hypoglycemic, and anti-inflammatory activity. In the present study, the effects of lipoic acid was investigated on the key mediators of Rheumatoid arthritis, namely, CD4+CD25+ T cell subsets, GITR expressing cells, CD4+CD25+Foxp3+ regulatory T (Treg) cells, T-helper-17 (Th17) cells, and pro-inflammatory cytokines Interleukin-1β (IL-1β), Interleukin-6 (IL-6) and Tumor Necrosis Factor- α (TNF-α)] through flow-cytometry and qPCR analyses. Lipoic acid treated mice showed a significant decrease in the Rheumatoid arthritis, the frequency of GITR-expressing cells, and Th1 cytokines (IL-17A, TNF-αand Interferon- γ (IFN-γ) compared with positive and negative controlled mice. Lipoic acid treatment also down regulated the mRNA expression of the inflammatory mediators compared with the Rheumatoid arthritis mouse model and untreated mice. The number of Tregs also found to be significantly upregulated in lipoic acid treated mice. Our results were confirmed by the histopathological examination. This study showed the beneficial role of lipoic acid in promoting a well-balanced tool for therapy Rheumatoid arthritis.

Keywords: lipoic acid, chemokines, inflammatory, rheumatoid arthritis

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Authors: Darius Singh

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This study adopts a research, develop, and deploy methodology to create a state-of-the-art forest preschool environment using technology and the Gaia (Earth) Education Philosophy as design support. The new philosophy adopts an ancient Greek terminology, “Gaia,” meaning “Mother Earth”, and it take its principle to model everything with the oldest living and breathing entity that it know – Earth. This includes using nature and biomimicry-based principles in building design, environments, curricula, teaching, learning, values and outcomes for children. The study highlights the potential effectiveness of the Gaia (Earth) Education Philosophy as a means of designing Earth-inspired environments for children’s learning. The discuss the strengths of biomimicry-based design principles and propose a curriculum that emphasizes natural outcomes for early childhood learning. Theoretical implications of the study are that the Gaia (Earth) Education Philosophy could serve as a strong foundation for educating young learners.it present a unique approach that promotes connections with Earth-principles and lessons that can contribute to the development of social and environmental consciousness among children and help educate generations to come into a stable and balanced future.

Keywords: earth science, nature education, sustainability, gaia, forest school, nature, inspirational teaching and learning

Procedia PDF Downloads 32

Authors: Khairy Mohamed Abdalla Zoheir

Abstract:

One of the most severe complications of Rheumatoid arthritis is delayed recovery. lipoic acid possesses antioxidant, hypoglycemic, and anti-inflammatory activity. In the present study, the effects of lipoic acid were investigated on the key mediators of Rheumatoid arthritis, namely, CD4+CD25+ T cell subsets, GITR expressing cells, CD4+CD25+Foxp3+ regulatory T (Treg) cells, T-helper-17 (Th17) cells and pro-inflammatory cytokines Interleukin-1β (IL-1β), Interleukin-6 (IL-6) and Tumor Necrosis Factor- α (TNF-α)] through flow-cytometry and qPCR analyses. Lipoic acid-treated mice showed a significant decrease in Rheumatoid arthritis, the frequency of GITR-expressing cells, and Th1 cytokines (IL-17A, TNF-αand Interferon- γ (IFN-γ) compared with positive and negative controlled mice. Lipoic acid treatment also downregulated the mRNA expression of the inflammatory mediators compared with the Rheumatoid arthritis mouse model and untreated mice. The number of Tregs was also found to be significantly upregulated in lipoic acid-treated mice. Our results were confirmed by the histopathological examination. This study showed the beneficial role of lipoic acid in promoting a well-balanced tool for the therapy of Rheumatoid arthritis.

Keywords: lipoic acid, inflammatory markers, rheumatoid arthritis, qPCR

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Authors: Elham Fakhrpoor, Daryush Mohammadi Zanjirani, Maziyar Nojaba

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Business process reengineering is one of the most important strategies in banks in recent years that not only it increases customers’ satisfaction, but also it increases performance of banks. The purpose of elementary (initial) business process reengineering is reinforcing banks abilities to obtain new customers and making long-term relationships with existed customers and increasing customers’ satisfaction among service quality in global level. Banks specially the private ones are the main streams of state, because cash flow is necessary to survive a state. What guarantees survival and permanency of financial institutes’ activities is providing favorite, certain, and proper services. Capital market being small and state financial system being bank-oriented needs optimum usage from banks. According to this fact and role and importance of developing banking system, the present study tried to offer a constructed model using Lisrel and also spss software to evaluate effects of business process reengineering on performance of private banks. We have one min hypothesis and four sub-hypotheses. The main hypothesis says reengineering factors have positive effects on bank performances (balanced- scores card aspects). These hypotheses were tested by structural equations modeling.

Keywords: effect, business, reengineering, private bank

Procedia PDF Downloads 252

Authors: Shehu Usman Hassan

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Published accounting information in financial statements are required to provide various users - shareholders, employees, suppliers, creditors, financial analysts, stockbrokers and government agencies – with timely and reliable information useful for making prudent, effective and efficient decisions. The widespread failure in the financial information quality has created the need to improve the financial information quality and to strengthen the control of managers by setting up good firms structures. This paper investigates firm attributes from perspective of structure, monitoring, performance elements of listed deposit money banks in Nigeria. The study adopted correlational research design with balanced panel data of 14 banks as sample of the study using multiple regression as a tool of analysis. The result reveals that firms attributes (leverage, profitability, liquidity, bank size and bank growth) has as significant influence on earnings quality of listed deposit money banks in Nigeria after the adoption of IFRS, while the pre period shows that the selected firm attributes has no significant impact on earnings quality. It is therefore concluded that the adoption of IFRS is right and timely.

Keywords: earnings quality, firm attributes, listed deposit money bank, Nigeria

Procedia PDF Downloads 482

Authors: S. Chami, J. Chauvin, T. Demarest, Stan Ng, M. Straus, W. Jahner

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Biometrics tools such as fingerprint and iris are widely used in industry to protect critical assets. However, their vulnerability and lack of robustness raise several worries about the protection of highly critical assets. Biometrics based on Electrocardiographic (ECG) signals is a robust identification tool. However, most of the state-of-the-art techniques have worked on clinical signals, which are of high quality and less noisy, extracted from wearable devices like a smartwatch. In this paper, we are presenting a complete machine learning pipeline that identifies people using ECG extracted from an off-person device. An off-person device is a wearable device that is not used in a medical context such as a smartwatch. In addition, one of the main challenges of ECG biometrics is the variability of the ECG of different persons and different situations. To solve this issue, we proposed two different approaches: per person classifier, and one-for-all classifier. The first approach suggests making binary classifier to distinguish one person from others. The second approach suggests a multi-classifier that distinguishes the selected set of individuals from non-selected individuals (others). The preliminary results, the binary classifier obtained a performance 90% in terms of accuracy within a balanced data. The second approach has reported a log loss of 0.05 as a multi-class score.

Keywords: biometrics, electrocardiographic, machine learning, signals processing

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Authors: Q. J. Yang

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This paper presents a case study of geotechnical design of bridge foundations and approaches in hilly granite formation in northern New South Wales of Australia. Firstly, the geological formation and existing cut slope conditions which have high risks of rock fall will be described. The bridge has three spans to be constructed using balanced cantilever method with a middle span of 150 m. After concept design option engineering, it was decided to change from pile foundation to pad footing with ground anchor system to optimize the bridge foundation design. The geotechnical design parameters were derived after two staged site investigations. The foundation design was carried out to satisfy both serviceability limit state and ultimate limit state during construction and in operation. It was found that the pad footing design was governed by serviceability limit state design loading cases. The design of bridge foundation also considered presence of weak rock layer intrusion and a layer of “no core” to ensure foundation stability. The precast mass concrete block system was considered for the retaining walls for the bridge approaches to resolve the constructability issue over hilly terrain. The design considered the retaining wall block sliding stability, while the overturning and internal stabilities are satisfied.

Keywords: pad footing, Hilly formation, stability, block works

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Authors: Diana Mariz Catangay, Irish-Ann Montano, Frances Janine Suyat

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As an active pedestal for student’s interaction with both issues happening inside the school and out; may it be political, societal, international, or other current events, a school paper should at least meet the standard of providing a representation of the school’s morals and values and help the institution uplift its image. The researchers seek to ascertain how the two student publications from the Philippines’ two prime state universities, the University of the Philippines’ Philippine Collegian, and the Polytechnic University of the Philippines’ the Catalyst, presents iii their school through balanced journalism and objective documentation. The objectives include determining the number of school-related articles published versus those articles that are concerned outside the school’s jurisdiction, analyzing the insight it provides on the image of the university, assessing the similarities and/or differences between the two publications, and, finally, coming up with the conclusion of how the two newspapers uses their medium to present their respective schools. The research used the quantitative method of research in order to further analyze the articles that will serve as bases in coming up with the right conclusion based on the objectives of the study. Coding sheets and coding guides are utilized for the chosen research method. The gathered findings will then be interpreted as fitting to the goal of the research.

Keywords: content analysis, journalistic presentation, student publications, state universities

Procedia PDF Downloads 157

Authors: Fitri CaturLestari

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According to National Population and Family Planning Board (BKKBN), demographic bonus will occur in 2025-2035, when the number of people within the productive age bracket is higher than the number of elderly people and children. This time will be a gold moment for Indonesia to achieve maximum productivity and prosperity. But it will be a demographic bomb if it isn’t balanced by economic and social aspect considerations. Therefore it is important to make a prediction mapping of all provinces in Indonesia whether in demographic bomb or bonus condition after 100 years Indonesian independence. The purpose of this research were to make the demographic mapping based on the economic and social aspects of the provinces in Indonesia and categorizing them into demographic bomb and bonus condition. The research data are gained from Statistics Indonesia (BPS) as the secondary data. The multiregional component method, regression and quadrant analysis were used to predict the number of people, economic growth, Human Development Index (HDI), and gender equality in education and employment. There were different characteristic of provinces in Indonesia from economic aspect and social aspect. The west Indonesia was already better developed than the east one. The prediction result, many provinces in Indonesia will get demographic bonus but the others will get demographic bomb. It is important to prepare particular strategy to particular provinces with all of their characteristic based on the prediction result so the demographic bomb can be minimalized.

Keywords: demography, economic growth, gender, HDI

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Authors: Mohd Rashid Bin Hj. Md Idris, Lajiman Bin Janoory, Abdullah Bin Yusof, Mahzir Bin Ibrahim

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The Malay language curriculum at primary school level in Malaysia is instrumental in ensuring the status of the language as the official and national language, the language of instruction as well as the language that unites the various ethnics in Malaysia. A research addressing issues related to the curriculum standard is, therefore, essential to provide value added quality to the existing National Education Philosophy in ongoing efforts to produce an individual who is balanced in intellectual, spiritual, emotional and physical developments. The objective of this study is to examine the Philosophy of Language Theory, to review the content of the Malay language subject in relation to the Standard Curriculum for Primary Schools (KSSR), and to identify aspects of Theory of Philosophy in the Standard Curriculum for Primary Schools. The Malay language Primary School Curriculum is designed to enable students to be competent speakers and communicators of the language in order to gain knowledge, skills, information, values, and ideas and to enhance skills in social relations. Therefore, this study is designed to help educators to achieve all the stated goals. At the same time students at primary school level are expected to be able to apply the principle of language perfection as stated in the Philosophy of Language Theory to enable them to understand, appreciate and to take pride in being a Malaysian who speaks the language well.

Keywords: language, philosophy, theory, curriculum, standard, national education philosophy

Procedia PDF Downloads 563

Authors: Zohreh Hajiha

Abstract:

Culture affects the ability of the organization in expressing and achieving the goals. Organizational culture influences the selection of instruments applied in the management of organizations. All the instruments applied in organizations to control, promote and create innovations are influenced by organizational culture. This research studies organizational culture based on the cultural model of Muijen and its relationship with applying management accounting innovations in Iranian listed firms. Management accounting innovations of this study include activity-based costing, activity-based management, balanced scorecard, target costing, standard costing, quality costing, Kaizen costing and dimensions of organizational culture include support orientation, innovation orientation, rules orientation and goal orientation. 105 questionnaires were sent to financial executives of production companies and 73 questionnaires were returned. The findings show that there is a significant difference between organizational culture of firms that have applied management accounting innovations and those which have used these innovations less. Also, dimensions of support orientation and culture goal orientation are the highest in groups that apply management accounting innovations. The findings suggest that proper organization culture could promote the use od management accounting tools in Iranian firms.

Keywords: organizational culture, innovation, management accounting, muijen model

Procedia PDF Downloads 334

Authors: Vita Strazdina, Aleksandrs Jemeljanovs, Vita Sterna

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Not all proteins have the same nutritional value, since protein quality strongly depends on its amino acid composition and digestibility. The meat of game animals could be a high protein source because of its well-balanced essential amino acids composition. Investigations about biochemical composition of game meat such as wild boar (Sus scrofa scrofa), roe deer (Capreolus capreolus) and beaver (Castor fiber) are not very much. Therefore, the aim of the investigation was evaluate protein composition of game meat hunted in Latvia. The biochemical analysis, evaluation of connective tissue and essential amino acids in meat samples were done, the amino acids score were calculate. Results of analysis showed that protein content 20.88-22.05% of all types of meat samples is not different statistically. The content of connective tissue from 1.3% in roe deer till 1.5% in beaver meat allowed classified game animal as high quality meat. The sum of essential amino acids in game meat samples were determined 7.05–8.26g100g-1. Roe deer meat has highest protein content and lowest content of connective tissues among game meat hunted in Latvia. Concluded that amino acid score for limiting amino acids phenylalanine and tyrosine is high and shows high biological value of game meat.

Keywords: dietic product, game meat, amino acids, scores

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Authors: Graham Wood

Abstract:

The 20th Century saw the introduction of many new approaches to music making, including the structured and academic study of jazz improvisation. The rise of many school and tertiary jazz programs was rapid and quickly spread around the globe in a matter of decades. It could be said that the curriculum taught in these new programs was often developed in an ad-hoc manner due to the lack of written literature in this new and rapidly expanding area and the vastly different pedagogical principles when compared to classical music education that was prevalent in school and tertiary programs. There is widespread information regarding the theory and techniques used by jazz improvisers, but methods to practice these concepts in order to achieve the best outcomes for students and teachers is much harder to find. This research project explores the authors’ experiences as a studio jazz piano teacher, ensemble teacher and classroom improvisation lecturer over fifteen years and suggests an alignment with Bloom’s taxonomy of learning domains. This alignment categorizes the different tasks that need to be taught and practiced in order for the teacher and the student to devise a well balanced and effective practice routine and for the teacher to develop an effective teaching program. These techniques have been very useful to the teacher and the student to ensure that a good balance of cognitive, psychomotor and affective skills are taught to the students in a range of learning contexts.

Keywords: bloom, education, jazz, learning, music, teaching

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Authors: Daniela Monteiro

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Considering the entry into force of the new EU audit reform regarding statutory auditors, in effect in all member states since 2016, this research aims to identify which audit regulation rules are associated with a high-level audit quality on both its dimensions, i.e., the actual quality and the perceived quality, in relation to public interest entities, within the European Union, and whether those rules have the same impact on both dimensions. Its measurement was based on the following proxies: the quality of financial information through earnings management and the impact of qualified opinions on financial costs. We considered in the research regulation subjects such as auditors’ rotation and provision of services (NAS) and also the level of market concentration. The criteria to include these issues in the research was its contemplation of the new rules. We studied the period before the audit reform (2009-2015) when the regulation measures were less uniform. Besides the consideration of both dimensions of audit quality and several regulation measures, we believe our conclusions configure an important contribution to this research field, considering the involvement of the first 15 member states of the European Union. The results consolidate the assumption that the balance between competence and independence is not the only challenge related to the regulation of the audit profession. The evidence demonstrates that the balance between actual and perceived quality is also a relevant matter. The major conclusion is that the challenge is to keep balanced both actual and perceived audit quality whilst ensuring the independence and competence of auditors.

Keywords:

Procedia PDF Downloads 155

Authors: Zhao Xinlei

Abstract:

The outbreak of the Ukraine crisis has had an important impact on the global political and economic order, especially the global food crisis and energy crisis, thus aggravating social and political conflicts. At the same time, with the intensification of the Ukraine crisis, the United States and European countries have imposed severe economic sanctions on Russia to prevent and contain Russia's special military operations against Ukraine. The essence of the Ukraine crisis is a geopolitical conflict and competition between Russia and the United States. For a long time, the United States has always regarded Russia as a serious strategic crisis and challenge. Therefore, for the United States, the outbreak of the Ukraine crisis is an extremely important opportunity to condemn and stop Russia's actions from an international perspective. In this process, China plays a very special role. This special positioning is not only reflected in the long-term friendly relationship between China and Russia and mutual support and assistance on the international stage but also in the complex economic relationship and interdependence between China and the United States. Therefore, China has adopted a "hedging strategy" in dealing with the Ukrainian crisis, and the use of the hedging strategy not only plays a special role in safeguarding China's own security and interests but also because China can act as an intermediary to coordinate Russia and the United States to promote the resolution of the Ukrainian crisis in a peaceful manner.

Keywords: Ukraine crisis Russia-Ukraine conflict balanced strategy Sino-US competition

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Authors: A. Mohamed, A. El-Aziz

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The pH of the body plays a great role in the degradation kinetics of biodegradable Mg-Ca orthopedic implants. At the location of fracture, the pH of the body becomes no longer neutral which draws the attention towards studying a range of different pH values of the body fluid. In this study, the pH of Hank’s balanced salt solution (HBSS) was modified by phosphate buffers into an aggressive acidic pH 1.8, a slightly acidic pH 5.3 and an alkaline pH 8.1. The biodegradation of Mg-0.8Ca implant was tested in those three different media using immersion test and electrochemical polarization means. It was proposed that the degradation rate has increased with decreasing the pH of HBSS. The immersion test revealed weight gain for all the samples followed by weight loss as the immersion time increased. The highest weight gain was pronounced for the acidic pH 1.8 and the least weight gain was observed for the alkaline pH 8.1. This was in agreement with the electrochemical polarization test results where the degradation rate was found to be high (7.29 ± 2.2 mm/year) in the aggressive acidic solution of pH 1.8 and relatively minimum (0.31 ± 0.06 mm/year) in the alkaline medium of pH 8.1. Furthermore, it was confirmed that the pH of HBSS has reached a steady state of an alkaline pH (~pH 11) at the end of the two-month immersion period regardless of the initial pH of the solution. Finally, the corrosion products formed on the samples’ surface were investigated by SEM, EDX and XRD analyses that revealed the formation of magnesium and calcium phosphates with different morphologies according to the pH.

Keywords: biodegradable, electrochemical polarization means, orthopedics, immersion test, simulated body fluid

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Authors: Mumtaz Begum Mustafa, Siti Salwah Salim, Feizal Dani Rahman

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Recently, Automatic Speech Recognition (ASR) systems were used to assist children in language acquisition as it has the ability to detect human speech signal. Despite the benefits offered by the ASR system, there is a lack of ASR systems for Malay-speaking children. One of the contributing factors for this is the lack of continuous speech database for the target users. Though cross-lingual adaptation is a common solution for developing ASR systems for under-resourced language, it is not viable for children as there are very limited speech databases as a source model. In this research, we propose a two-stage adaptation for the development of ASR system for Malay-speaking children using a very limited database. The two stage adaptation comprises the cross-lingual adaptation (first stage) and cross-age adaptation. For the first stage, a well-known speech database that is phonetically rich and balanced, is adapted to the medium-sized Malay adults using supervised MLLR. The second stage adaptation uses the speech acoustic model generated from the first adaptation, and the target database is a small-sized database of the target users. We have measured the performance of the proposed technique using word error rate, and then compare them with the conventional benchmark adaptation. The two stage adaptation proposed in this research has better recognition accuracy as compared to the benchmark adaptation in recognizing children’s speech.

Keywords: Automatic Speech Recognition System, children speech, adaptation, Malay

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Authors: Kaowen Grace Chang

Abstract:

Urban green spaces play an important role in promoting wellbeing through the sense of relaxation for urban residents. Among many designing factors, what the principal ones that could effectively influence people’s sense of relaxation? And, what are the relationship between the sense of relaxation and those factors? Regarding those questions, there is still little evidence for sufficient support. Therefore, the purpose of this study, based on individual responses to environmental information, is to investigate the landscape factors that relate to well-being through the sense of relaxation in mixed-use urban environments. We conducted the experimental design and model construction utilizing choice-based conjoint analysis to test the factors of plant arrangement pattern, plant trimming condition, the distance to visible automobile, the number of landmark objects, and the depth of view. Through the operation of balanced fractional orthogonal design, the goal is to know the relationship between the sense of relaxation and different designs. In a result, the three factors of plant trimming condition, the distance to visible automobile, and the depth of view shed are significantly effective to the sense of relaxation. The stronger magnitude of maintenance and trimming, the further distance to visible automobiles, and deeper view shed that allow the users to see further scenes could significantly promote green space users’ sense of relaxation in urban green spaces.

Keywords: urban green space, landscape planning and design, sense of relaxation, choice model

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Authors: Malik Takreem Ahmad, Pablo Lamata, Rasi Mizori

Abstract:

Background: In recent years, mobile health apps have grown in popularity as a means for people to track and manage their health. While there is increasing worry that these applications may potentially contribute to the emergence of health anxiety, they can also help to encourage healthy behaviours and provide access to health information. Objective: The objective of this literature review is to look at available mhealth apps and critically evaluate the compromise between reassurance and anxiety. Methodology: A literature review was carried out to analyse the effects of mhealth apps on the creation of health anxiety within the general population. PubMed and SCOPUS were used to search for relevant articles, and abstracts were screened using inclusion criteria of the terms: mhealth apps; e-Health; healthcare apps; cyberchondria; Health anxiety; illness anxiety disorder. A total of 27 studies were included in the review. Results and discussion: The findings suggest a direct relationship between mobile health app use and health anxiety. The impact of mobile health apps on health anxiety may depend on how they are used - individuals receiving a constant stream of health-related information may trigger unnecessary concern about one's health. The need for more regulation and oversight is identified, which can lead to app quality and safety consistency. There are also concerns about data security and privacy and the resulting "digital gap" for individuals without mobiles or internet access. Conclusion: While health apps can be valuable tools for managing and tracking health, individuals need to use them in a balanced and informed way to avoid increased anxiety.

Keywords: mobile health, mhealth apps, cyberchondria, health anxiety

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Authors: Nur Amalina Dayana Abd Aziz

Abstract:

Assessment is an integral part of teaching and learning in any syllabus in the world. Recently, a new assessment system, School-Based Assessment (SBA) was introduced and implemented in the Malaysian education system to promote a more holistic, integrated and balanced assessment system. This effort is part of the reformation made in the Government Transformation Plan (GTP) to produce a world-class human capital as we are reaching and achieving the Vision 2020 in the near future. However, this new change has raised awareness and concerns from teachers, students, parents and non-profit organizations on how the new assessment is to be implemented and how it is affecting the students and teachers particularly. Therefore, this paper aims to investigate the issues that teachers face in implementing SBA in primary schools, the measures taken to address the issues and to propose ways of managing school-based assessment. Five national primary schools focusing in the urban areas in the Selangor state are chosen for this study to carry out. Data for the study will be gathered from interviews with teachers from each school, surveys and classrooms observation will be conducted in each school, and relevant documents are collected from the selected schools. The findings of this study will present the current issues that teachers from various types of national primary schools are facing and what actions they took to overcome the problems in carrying out SBA. Suggestions on how to better manage school-based assessment for teachers are also provided in this paper.

Keywords: community of practice, curriculum, managing change, school-based assessment

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Authors: Alamgir Naushad, Ghulam Abbas, Shehzad Ali Shah, Ziaul Haq Abbas

Abstract:

Unlike conventional networks, it is particularly challenging to manage resources efficiently in Wireless Sensor Networks (WSNs) due to their inherent characteristics, such as dynamic network topology and limited bandwidth and battery power. To ensure energy efficiency, this paper presents a routing protocol for WSNs, namely, Enhanced Hybrid Multipath Routing (EHMR), which employs hierarchical clustering and proposes a next hop selection mechanism between nodes according to a maximum residual energy metric together with a minimum hop count. Load-balancing of data traffic over multiple paths is achieved for a better packet delivery ratio and low latency rate. Reliability is ensured in terms of higher data rate and lower end-to-end delay. EHMR also enhances the fast-failure recovery mechanism to recover a failed path. Simulation results demonstrate that EHMR achieves a higher packet delivery ratio, reduced energy consumption per-packet delivery, lower end-to-end latency, and reduced effect of data rate on packet delivery ratio when compared with eminent WSN routing protocols.

Keywords: energy efficiency, load-balancing, hierarchical clustering, multipath routing, wireless sensor networks

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Authors: Ghunchq Khan

Abstract:

The increase in greenhouse gas (GHGs) emissions is a main environmental problem. Diverse human activities and inappropriate economic growth have stimulated a trade-off between economic growth and environmental deterioration all over the world. The impact of economic growth on the environment has received attention as global warming and environmental problems have become more serious. The focus of this study is on carbon footprints (production and consumption) and analyses the impact of GDP per capita on carbon footprints. A balanced panel of 99 countries from 2000 to 2016 is estimated by employing autoregressive distributed lags (ARDL) model – mean group (MG) and pooled mean group (PMG) estimators. The empirical results indicate that GDP per capita has a significant and positive impact in the short run but a negative effect in the long run on the carbon footprint of production in high-income countries by controlling trade openness, industry share, biological capacity, and population density. At the same time, GDP per capita has a significant and positive impact in both the short and long run on the carbon footprint of the production of non-high-income countries. The results also indicate that GDP per capita negatively impacts the carbon footprint of consumption for high-income countries; on the other hand, the carbon footprint of consumption increases as GDP per capita grows in non-high-income countries.

Keywords: ARDL, carbon footprint, economic growth, industry share, trade openness

Procedia PDF Downloads 67