Search results for: central board of revenue

Authors: Johan Sohaili, Siti Suhaila Mohamad, Shantha Kumari Muniyandi

Abstract:

The strength development, durability and leachability aspects of mortar added with nonmetallic printed circuit board (NMPCBs) were investigated. This study aims to propose methods for treatment and reuse of NMPCBs waste. The leachability of raw NMPCBs was tested for toxicity by performing the Crushed Block Leachability (CBL) test. The effectiveness of the treatment was evaluated by performing compressive, flexural strength, durability and whole block leachability (WBL) tests on the mortar. The results indicated that the concentration of metals leach from the raw NMPCBs are within the standard limits and higher than the concentration of metals from WBL test. The compressive and flexural strength of the NMPCBs mortar was generally lower than the standard mortar. From durability tests, weight and compressive strength both of mortars was decrease after soaking in acid solution. As a conclusion, the treated NMPCBs can be reused in profitable and environmentally friendly ways and has broad application prospects.

Keywords: nonmetallic, printed circuit board, treatment, reuse

Procedia PDF Downloads 442

Authors: Marlene Rosa, Susana Lopes

Abstract:

Board games have been used for different purposes in geriatric care, demonstrating good results for health in general. However, there is not a conceptual framework that can help professionals and researchers in this area to design intervention programs or to think about future studies in this area. The aim of this study was to provide a pilot collection of board games’ serious purposes in geriatric care, using a WHO framework for health and disability. Study cases were developed in seven geriatric residential institutions from the center region in Portugal that are included in AGILAB program. The AGILAB program is a serious game-based method to train and spread out the implementation of board games in geriatric care. Each institution provides 2-hours/week of experiences using TATI Hand Game for serious purposes and then fulfill questions about a study-case (player characteristics; explain changes in players health according to this game experience). Two independent researchers read the information and classified it according to the International Classification for Functioning and Disability (ICF) categories. Any discrepancy was solved in a consensus meeting. Results indicate an important variability in body functions and structures: specific mental functions (e.g., b140 Attention functions, b144 Memory functions), b156 Perceptual functions, b2 sensory functions and pain (e.g., b230 Hearing functions; b265 Touch function; b280 Sensation of pain), b7 neuromusculoskeletal and movement-related functions (e.g., b730 Muscle power functions; b760 Control of voluntary movement functions; b710 Mobility of joint functions). Less variability was found in activities and participation domains, such as purposeful sensory experiences (d110-d129) (e.g., d115 Listening), communication (d3), d710 basic interpersonal interactions, d920 recreation and leisure (d9200 Play; d9205 Socializing). Concluding, this framework designed from a brief gamed-based experience includes mental, perceptual, sensory, neuromusculoskeletal, and movement-related functions and participation in sensory, communication, and leisure domains. More studies, including different experiences and a high number of users, should be developed to provide a more comprehensive ICF framework for game-based experiences in geriatric care.

Keywords: board game, aging, framework, experience

Procedia PDF Downloads 100

Authors: Naragain Phumchusri, Kittitach Pongpairoj

Abstract:

Overbooking is a very useful revenue management technique that could help reduce costs caused by either undersales or oversales. In this paper, we propose an overbooking model for two types of cars that can minimize the total cost for car rental service. With two types of cars, there is an upgrade possibility for lower type to upper type. This makes the model more complex than one type of cars scenario. We have found that convexity can be proved in this case. Sensitivity analysis of the parameters is conducted to observe the effects of relevant parameters on the optimal solution. Model simplification is proposed using multiple linear regression analysis, which can help estimate the optimal overbooking level using appropriate independent variables. The results show that the overbooking level from multiple linear regression model is relatively close to the optimal solution (with the adjusted R-squared value of at least 72.8%). To evaluate the performance of the proposed model, the total cost was compared with the case where the decision maker uses a naïve method for the overbooking level. It was found that the total cost from optimal solution is only 0.5 to 1 percent (on average) lower than the cost from regression model, while it is approximately 67% lower than the cost obtained by the naïve method. It indicates that our proposed simplification method using regression analysis can effectively perform in estimating the overbooking level.

Keywords: overbooking, car rental industry, revenue management, stochastic model

Procedia PDF Downloads 146

Authors: Tamas Dani

Abstract:

The author’s research explores the geo-economical role and importance of some small and medium sized states, reviews their adaption strategies in foreign trade and also in foreign affairs in the course of changing into a multipolar world, uses international background. With these, the paper analyses the recent years and the future of ‘Opening towards Eastern foreign economic policies’ from East-Central Europe and parallel with that the ‘Western foreign economy policies’ from Asia, as the Chinese One Belt One Road new silk route plans (so far its huge part is an infrastructural development plan to reach international trade and investment aims). It can be today’s question whether these ideas will reshape the global trade or not. How does the new silk road initiatives and the Eurasian Union reflect the effect of globalization? It is worth to analyse that how did Central and Eastern European countries open to Asia; why does China have the focus of the opening policies in many countries and why could China be seen as the ‘winner’ of the world economic crisis after 2008. The research is based on the following methodologies: national and international literature, policy documents and related design documents, complemented by processing of international databases, statistics and live interviews with leaders from East-Central European countries’ companies and public administration, diplomats and international traders. The results also illustrated by mapping and graphs. The research will find out as major findings whether the state decision-makers have enough margin for manoeuvres to strengthen foreign economic relations. This work has a hypothesis that countries in East-Central Europe have real chance to diversify their relations in foreign trade, focus beyond their traditional partners. This essay focuses on the opportunities of East-Central-European countries in diversification of foreign trade relations towards China and Russia in terms of ‘Eastern Openings’. The effects of the new silk road initiatives and the Eurasian Union to Hungary’s economy with a comparing outlook on East-Central European countries and exploring common regional cooperation opportunities in this area. The essay concentrate on the changing trade relations between East-Central-Europe and China as well as Russia, try to analyse the effects of the new silk road initiatives and the Eurasian Union also. In the conclusion part, it shows how the cooperation is necessary for the East-Central European countries if they want to have a non-asymmetric trade with Russia, China or some Chinese regions (Pearl River Delta, Hainan, …). The form of the cooperation for the East-Central European nations can be Visegrad 4 Cooperation (V4), Central and Eastern European Countries (CEEC16), 3 SEAS Cooperation (or BABS – Baltic, Adriatic, Black Seas Initiative).

Keywords: China, East-Central Europe, foreign trade relations, geoeconomics, geopolitics, Russia

Procedia PDF Downloads 138

Authors: Amit Kumar, Rajdeep Chakrabarty, Ganesh Gupta

Abstract:

This paper illustrates the detailed accreditation process of Accreditation Board of Engineering and Technology (ABET) for accrediting engineering and Technology programs. ABET is a non-governmental agency that accredits engineering and technology, applied and natural sciences, and computing sciences programs. ABET was founded on 10th May 1932 and was founded by Institute of Electrical and Electronics Engineering. International industries accept ABET accredited institutes having the highest standards in their academic programs. In this accreditation, there are eight criteria in general; criterion 1 describes the student outcome evaluations, criteria 2 measures the program's educational objectives, criteria 3 is the student outcome calculated from the marks obtained by students, criteria 4 establishes continuous improvement, criteria 5 focus on curriculum of the institute, criteria 6 is about faculties of this institute, criteria 7 measures the facilities provided by the institute and finally, criteria 8 focus on institutional support towards staff of the institute. In this paper, we focused on the calculative part of each criterion with equations and suitable examples, the files and documentation required for each criterion, and the total workflow of the process. The references and the values used to illustrate the calculations are all taken from the samples provided at ABET's official website. In the final section, we also discuss the criterion-wise score weightage followed by evaluation with timeframe and deadlines.

Keywords: Engineering Accreditation Committee, Computing Accreditation Committee, performance indicator, Program Educational Objective, ABET Criterion 1 to 7, IEEE, National Board of Accreditation, MOOCS, Board of Studies, stakeholders, course objective, program outcome, articulation, attainment, CO-PO mapping, CO-PO-SO mapping, PDCA cycle, degree certificates, course files, course catalogue

Procedia PDF Downloads 33

Authors: Yasir Ramadhan

Abstract:

This study aims to investigate tax avoidance practices when a financial crisis occurs due to the effects of the COVID-19 pandemic. This study also finds out how the influence of independent commissioners and external auditors on tax avoidance practices during the COVID-19 pandemic. Tax avoidance practices are measured by the current ETR. The role of the independent board of commissioners is measured by the proportion of independent commissioners in the composition of the board of commissioners, while the external auditor is measured by audit quality. In this study, there were 342 observations of companies listed on the Indonesia Stock Exchange from 2019 to 2020. This study used the difference-in-differences (DiD) method in data analysis. The results of this study indicate that companies do tax avoidance during the COVID-19 pandemic. Meanwhile, independent commissioners and qualified audits are not proven to be able to negate tax avoidance practices during the COVID-19 Pandemic. These results also show that a higher proportion of independent commissioners and audit quality are not sufficient for countries with low levels of auditor litigation and investor protection and weak regulatory frameworks.

Keywords: audit, commissioner, tax avoidance, COVID-19 pandemic

Procedia PDF Downloads 116

Authors: Abdelli Soulaima, Belhadj Besma

Abstract:

The paper examines the choice of the central bank toward the movements of the nominal exchange rate and evaluates its effects on the volatility of the output growth and the inflation. The novel hybrid method of the dynamic stochastic general equilibrium called the DSGE-VAR is proposed for analyzing this policy experiment in a small scale open economy in particular Tunisia. The contribution is provided to the empirical literature as we apply the Tunisian data with this model, which is rarely used in this context. Note additionally that the issue of treating the degree of response of the central bank to the exchange rate in Tunisia is special. To ameliorate the estimation, the Bayesian technique is carried out for the sample 1980:q1 to 2011 q4. Our results reveal that the central bank should not react or softly react to the exchange rate. The variance decomposition displayed that the overall inflation volatility is more pronounced with the fixed exchange rate regime for most of the shocks except for the productivity and the interest rate. The output volatility is also higher with this regime with the majority of the shocks exempting the foreign interest rate and the interest rate shocks.

Keywords: DSGE-VAR modeling, exchange rate, monetary policy, Bayesian estimation

Procedia PDF Downloads 269

Authors: Olurankinse Felix

Abstract:

Local governments in Ondo State Nigeria are the third tier of government saddled with the responsibility of providing governance and economic services at the grassroots. To be able to do this, the Constitution of the Federal Republic of Nigeria provided that a proportion of Federation Account be allocated to them in addition to their internally generated revenue. From the allocation and other incidental sources of revenue, the local governments are expected to provide basic infrastructures and other social amenities to better the lots of the rural dwellers. Nevertheless, local governments’ performances in terms of provision of social amenities are without questioning and quite not encouraging. Assessing the performance of local governments in this period of dearth and scarcity of resources is highly indispensable more so that the activities of local governments’ staff are bedeviled and characterized with fraud, corruption and mismanagement. Considering the direct impact of the consequences of their action on the living standard of the rural dwellers therefore calls for the need to evaluate their level of performances using capital budgeting approach. The paper being a time series study adopts the survey design. Data were obtained through secondary source mainly from the Annual financial statements and publication of approved budgets estimates covering the period of study (2008-2012). The use of ratio analysis was employed in analyzing the comparative level of performances of the local governments under study. The result of the study shows that less than 30% of the local governments were able to harness the budgetary allocation to provide amenities to the beneficiaries while majority of the local governments were involved in unethical conduct ranging from theft of fund, corruption, diversion of funds and extra-budgetary activities. Also, there is poor internally generated revenue to complement the statutory allocation and besides, the monthly withholding of larger portions of local government share by the state in the name of joint account were also seen as contributory factors. The study recommends the need for transparency and accountability in public fund management through the oversight function of the state house of assembly. Also local government should be made to be autonomous and independent of the state by jettisoning the idea of joint account.

Keywords: performance, transparency and accountability, capital budgeting, joint account, local government autonomy

Procedia PDF Downloads 302

Authors: B. Oral, C. Bal, M. S. Kar, A. Akgürbüz

Abstract:

Loss of maxillary central incisors occurs in many patients, and the treatment of young adults with this problem is a challenge for both prosthodontists and orthodontists. Common treatment alternatives are distalization of adjacent teeth and fabrication of a conventional 3-unit fixed partial denture, a single implant supported crown restoration or a resin-bonded fixed partial denture. This case report describes the indication of a resin-bonded fixed partial denture, preparation of the abutment teeth and the prosthetic procedures. The technique described here represents a conservative, esthetically pleasing and rapid solution for the missing maxillary central incisor when implant placement and/or guided bone regeneration techniques are not feasible because of financial, social or time restrictions. In this case a 16 year-old female patient who lost her maxillary left central incisor six years ago in a bicycle accident applied to our clinic with a major complaint of her unaesthetic appearance associated with the loss of her maxillary left central incisor. Although there was an indication for orthodontic treatment because of the limited space at the traumatized area, the patient did not accept to receive any orthodontic procedure. That is why an implant supported restoration could not be an option for the narrow area. Therefore maryland bridge as a minimal invasive dental therapy was preferred as a retention appliance so the patient's aesthetic appearance was restored.

Keywords: Maryland bridge, single tooth restoration, aesthetics, maxillary central incisors

Procedia PDF Downloads 334

Authors: Ngoc-Hieu Vu

Abstract:

Dairy production in Vietnam is a relatively new agricultural activity and milk production increased remarkably in recent years. Smallholders are still the main drivers for this development, especially in the southern part of the country. However, information on the farming practices is very limited. Therefore, this study aimed to determine factors influencing milk yield and quality (milk fat, total solids, solids-not-fat, total number of bacteria, and somatic cell count) and revenue of dairy farms in Southern Vietnam. The collection of data was at the farm level; individual animal records were unavailable. The 539 studied farms were located in the provinces Lam Dong (N=111 farms), Binh Duong (N=69 farms), Long An (N=174 farms), and Ho Chi Minh city (N=185 farms). The dataset included 9221 monthly test-day records of the farms from January 2013 to May 2015. Seasons were defined as rainy and dry. Farms sizes were classified as small (< 10 milking cows), medium (10 to 19 milking cows) and large (≥ 20 milking cows). The model for each trait contained year-season and farm region-farm size as subclass fixed effects, and individual farm and residual as random effects. Results showed that year-season, region, and farm size were determining sources of variation affecting all studied traits. Milk yield was higher in dry than in rainy seasons (P < 0.05), while it tended to increase from years 2013 to 2015. Large farms had higher yields (445.6 kg/cow) than small (396.7 kg/cow) and medium (428.0 kg/cow) farms (P < 0.05). Small farms, in contrast, were superior to large farms in terms of milk fat, total solids, solids-not-fat, total number of bacteria, and somatic cell count than large farms (P < 0.05). Revenue per cow was higher in large compared with medium and small farms. In conclusion, large farms achieved higher milk yields and revenues per cow, while small farms were superior in milk quality. Overall, milk yields were low and better training, financial support and marketing opportunities for farmers are needed to improve dairy production and increase farm revenues in Southern Vietnam.

Keywords: farm size, milk yield and quality, season, Southern Vietnam

Procedia PDF Downloads 333

Authors: Ya-Hui Lee, Chien-Hung Hsieh, Ching-Yi Lu

Abstract:

Demographic aging is the major problem that Taiwanese society is facing, and retirement life adaptation is the most concerning issue. In recent years, studies have suggested that in order to have successful aging and retirement planning, a view for the future is necessary. In Taiwan, civil servants receive better pensions and retirement benefits than do other industries. Therefore, their retirement preparation is considerably more significant than other senior groups in Taiwan. The purpose of this study is to understand the correlation of proactive coping and retirement planning of senior civil servants in Taiwan. The method is conducted by questionnaire surveys, with 342 valid questionnaires collected. The results of this study are: 1. The background variables of the interviewees, including age, perceived economic statuses, and retirement statuses, are all significantly related to their proactive coping and retirement planning. 2. Regarding age, the interviewees with ages 55 and above have better proactive coping and retirement planning than those with ages 45 and below. 3. In the aspect of perceived economic statuses, the participants who feel “very good” economic statuses have better proactive coping ability and retirement readiness than those who feel “bad” and “very bad”. 4. Retirees have better proactive coping and retirement planning than those who are still working. 5. Monthly income is significant in retirement planning only. The participants’ retirement planning would be better if they have higher incomes. Furthermore, the participants’ retirement planning would be better if their revenue were €1453~€1937, than if their revenue were below €968. 6. There are positive correlations between proactive coping and retirement planning. 7. Proactive coping can predict retirement planning. The result of this study will be provided as references to the Taiwan government for educational retirement planning policies.

Keywords: proactive coping, retirement planning, civil servants, demographic aging

Procedia PDF Downloads 408

Authors: Stephanie PB Caligiuri, Harold M Aukema, Delfin Rodriguez-Leyva, Amir Ravandi, Randy Guzman, Grant N. Pierce

Abstract:

Background: Hypertension leads to cardiac and cerebral events and therefore is the leading risk factor attributed to death in the world. Oxylipins may be mediators in these events as they can regulate vascular tone and inflammation. Oxylipins are derived from fatty acids. Dietary flaxseed is rich in the n3 fatty acid, alpha-linolenic acid, and, therefore, may have the ability to change the substrate profile of oxylipins. As a result, this could alter blood pressure. Methods: A randomized, double-blinded, controlled clinical trial, the Flax-PAD trial, was used to assess the impact of dietary flaxseed on blood pressure (BP), and to also assess the relationship of plasma oxylipins to BP in 81 patients with peripheral arterial disease (PAD). Patients with PAD were chosen for the clinical trial as they are at an increased risk for hypertension and cardiac and cerebral events. Thirty grams of ground flaxseed were added to food products to consume on a daily basis for 6 months. The control food products contained wheat germ, wheat bran, and mixed dietary oils instead of flaxseed. Central BP, which is more significantly associated to organ damage, cardiac, and cerebral events versus brachial BP, was measured by pulse wave analysis at baseline and 6 months. A plasma profile of 43 oxylipins was generated using solid phase extraction, HPLC-MS/MS, and stable isotope dilution quantitation. Results: At baseline, the central BP (systolic/diastolic) in the placebo and flaxseed group were, 131/73 ± 2.5/1.4 mmHg and 128/71 ± 2.6/1.4 mmHg, respectively. After 6 months of intervention, the flaxseed group exhibited a decrease in blood pressure of 4.0/1.0 mmHg. The 6 month central BP in the placebo and flaxseed groups were, 132/74 ± 2.9/1.8 mmHg and 124/70 ± 2.6/1.6 mmHg (P<0.05). Correlation and logistic regression analyses between central blood pressure and oxylipins were performed. Significant associations were observed between central blood pressure and 17 oxylipins, primarily produced from arachidonic acid. Every 1 nM increase in 16-hydroxyeicosatetraenoic acid (HETE) increased the odds of having high central systolic BP by 15-fold, of having high central diastolic BP by 6-fold and of having high central mean arterial pressure by 15-fold. In addition, every 1 nM increase in 5,6-dihydroxyeicosatrienoic acid (DHET) and 11,12-DHET increased the odds of having high central mean arterial pressure by 45- and 18-fold, respectively. Flaxseed induced a significant decrease in these as well as 4 other vasoconstrictive oxylipins. Conclusion: Dietary flaxseed significantly lowered blood pressure in patients with PAD and hypertension. Plasma oxylipins were strongly associated with central blood pressure and may have mediated the flaxseed-induced decrease in blood pressure.

Keywords: hypertension, flaxseed, oxylipins, peripheral arterial disease

Procedia PDF Downloads 433

Authors: Shrikant V. Sangludkar, Dilip I. Sangotra, Sachin T. Bagde, Abhijeet A. Khandagale

Abstract:

The paper discloses a controlled tracked humanoid robot moving platform. A driving and driven wheel are controlled by a control module to drive a robot body to move according to data signals of a monitoring module, in addition, remote transmission can be achieved, and a certain remote control function can be realized. A power management module circuit board looks after in used for providing electric drive for moving of the robot body and distribution of separate power source to be used in internal of robot system. An external port circuit board is arranged, the tracked robot moving platform can be used immediately for any data acquisition. The moving platform is simple and compact in structure, strong in adaptation performance, stable in operation and suitable for being operated in severe environments. Meanwhile, a layered modular installation structure is adopted, and therefore the moving platform is convenient to assemble and disassemble.

Keywords: moving platform, humanoid robot, embedded controlled drive, mobile robot, museum robots, self-localization, obstacle avoidance, communication

Procedia PDF Downloads 397

Authors: Vethathirri Ramanujam Srinivasan, S. M. Shiva Nagendra

Abstract:

Air quality management in urban areas is a serious concern in both developed and developing countries. In this regard, more number of air quality monitoring stations are planned to mitigate air pollution in urban areas. In India, Central Pollution Control Board has set up 574 air quality monitoring stations across the country and proposed to set up another 500 stations in the next few years. The number of monitoring stations for each city has been decided based on population data. The setting up of ambient air quality monitoring stations and their operation and maintenance are highly expensive. Therefore, there is a need to optimize monitoring networks for air quality management. The present paper discusses the various methods such as Indian Standards (IS) method, US EPA method and European Union (EU) method to arrive at the minimum number of air quality monitoring stations. In addition, optimization of rain-gauge method and Inverse Distance Weighted (IDW) method using Geographical Information System (GIS) are also explored in the present work for the design of air quality network in Chennai city. In summary, additionally 18 stations are required for Chennai city, and the potential monitoring locations with their corresponding land use patterns are ranked and identified from the 1km x 1km sized grids.

Keywords: air quality monitoring network, inverse distance weighted method, population based method, spatial variation

Procedia PDF Downloads 154

Authors: Manish Kumar, Krupa Shah

Abstract:

The usage of renewable energy sources is increased day by day to overcome the dependency on fossil fuels. The wind energy is considered as a prominent source of renewable energy. This paper presents an approach for utilizing wind energy obtained from moving the vehicle for cell-phone charging. The selection of wind turbine, blades, generator, etc. is done to have the most efficient system. The calculation procedure for power generated and drag force is shown to know the effectiveness of the proposal. The location of the turbine is selected such that the system remains symmetric, stable and has the maximum induced wind. The calculation of the generated power at different velocity is presented. The charging is achieved for the speed 30 km/h and the system works well till 60 km/h. The model proposed seems very useful for the people traveling long distances in the absence of mobile electricity. The model is very economical and easy to fabricate. It has very less weight and area that makes it portable and comfortable to carry along. The practical results are shown by implementing the portable wind turbine system on two-wheeler.

Keywords: cell-phone charging, on-board power generation, wind energy, vehicle

Procedia PDF Downloads 274

Authors: Witthaya Mekhum, Wutthikorn Malikong

Abstract:

The objective of this study is to investigate the increasing desktop computer performance after overclocking central processing unit or CPU by running a computer component at a higher clock rate (more clock cycles per second) than it was designed at the rate of 0.1 GHz for each level or 100 MHz starting at 4000 GHz-4500 GHz. The computer performance is tested for each level with 4 programs, i.e. Hyper PI ver. 0.99b, Cinebench R15, LinX ver.0.6.4 and WinRAR . After the CPU overclock, the computer performance increased. When overclocking CPU at 29% the computer performance tested by Hyper PI ver. 0.99b increased by 10.03% and when tested by Cinebench R15 the performance increased by 20.05% and when tested by LinX Program the performance increased by 16.61%. However, the performance increased only 8.14% when tested with Winrar program. The computer performance did not increase according to the overclock rate because the computer consists of many components such as Random Access Memory or RAM, Hard disk Drive, Motherboard and Display Card, etc.

Keywords: overclock, performance, central processing unit, computer

Procedia PDF Downloads 257

Authors: Ben Kwame Agyei-Mensah

Abstract:

This study investigated the influence of firm-specific characteristics which include proportion of Non-Executive Directors, ownership concentration, firm size, profitability, debt equity ratio, liquidity and leverage on the extent and quality of financial ratios disclosed by firms listed on the Ghana Stock Exchange. The research was conducted through detailed analysis of the 2012 financial statements of the listed firms. Descriptive analysis was performed to provide the background statistics of the variables examined. This was followed by regression analysis which forms the main data analysis. The results of the extent of financial ratio disclosure level, mean of 62.78%, indicate that most of the firms listed on the Ghana Stock Exchange did not overwhelmingly disclose such ratios in their annual reports. The results of the low quality of financial ratio disclosure mean of 6.64% indicate that the disclosures failed woefully to meet the International Accounting Standards Board's qualitative characteristics of relevance, reliability, comparability and understandability. The results of the multiple regression analysis show that leverage (gearing ratio) and return on investment (dividend per share) are associated on a statistically significant level as far as the extent of financial ratio disclosure is concerned. Board ownership concentration and proportion of (independent) non-executive directors, on the other hand were found to be statistically associated with the quality of financial ratio disclosed. There is a significant negative relationship between ownership concentration and the quality of financial ratio disclosure. This means that under a higher level of ownership concentration less quality financial ratios are disclosed. The findings also show that there is a significant positive relationship between board composition (proportion of non-executive directors) and the quality of financial ratio disclosure.

Keywords: voluntary disclosure, firm-specific characteristics, financial reporting, financial ratio disclosure, Ghana stock exchange

Procedia PDF Downloads 564

Authors: Li Jiuen Ong, Magdalin Cheong, Sri Rahayu, Lek Alexander, Pei Ting Tan

Abstract:

Background: Previous programme evaluations from the diabetes training programme conducted in Changi General Hospital revealed that healthcare professionals (HCPs) are keen to receive advance diabetes training and education, specifically in medical, nutritional therapy. HCPs also expressed a preference for interactive activities over didactic teaching methods to enhance their learning. Since the War on Diabetes was initiated by MOH in 2016, HCPs are challenged to be actively involved in continuous education to be better equipped to reduce the growing burden of diabetes. Hence, streamlining training to incorporate an element of fun is of utmost importance. Aim: The nutrition programme incorporates game play using an interactive board game that aims to provide a more conducive and less stressful environment for learning. The board game could be adapted for training of community HCPs, health ambassadors or caregivers to cope with the increasing demand of diabetes care in the hospital and community setting. Methodology: Stages for game’s conception (Jaffe, 2001) were adopted in the development of the interactive board game ‘Sweet Score™ ’ Nutrition concepts and topics in diabetes self-management are embedded into the game elements of varying levels of difficulty (‘Easy,’ ‘Medium,’ ‘Hard’) including activities such as a) Drawing/ sculpting (Pictionary-like) b)Facts/ Knowledge (MCQs/ True or False) Word definition) c) Performing/ Charades To study the effects of game play on knowledge acquisition and perceived experiences, participants were randomised into two groups, i.e., lecture group (control) and game group (intervention), to test the difference. Results: Participants in both groups (control group, n= 14; intervention group, n= 13) attempted a pre and post workshop quiz to assess the effectiveness of knowledge acquisition. The scores were analysed using paired T-test. There was an improvement of quiz scores after attending the game play (mean difference: 4.3, SD: 2.0, P<0.001) and the lecture (mean difference: 3.4, SD: 2.1, P<0.001). However, there was no significance difference in the improvement of quiz scores between gameplay and lecture (mean difference: 0.9, 95%CI: -0.8 to 2.5, P=0.280). This suggests that gameplay may be as effective as a lecture in terms of knowledge transfer. All the13 HCPs who participated in the game rated 4 out of 5 on the likert scale for the favourable learning experience and relevance of learning to their job, whereas only 8 out of 14 HCPs in the lecture reported a high rating in both aspects. 16. Conclusion: There is no known board game currently designed for diabetes training for HCPs.Evaluative data from future training can provide insights and direction to improve the game format and cover other aspects of diabetes management such as self-care, exercise, medications and insulin management. Further testing of the board game to ensure learning objectives are met is important and can assist in the development of awell-designed digital game as an alternative training approach during the COVID-19 pandemic. Learning through gameplay increases opportunities for HCPs to bond, interact and learn through games in a relaxed social setting and potentially brings more joy to the workplace.

Keywords: active learning, game, diabetes, nutrition

Procedia PDF Downloads 147

Authors: Kamal Kaushik, Dandpani Epili, Ajay G. V., Ashutosh, S. Pradhaan

Abstract:

Introduction: Radiation therapy has come a long way over a period of decades, from 2-dimensional radiotherapy to intensity-modulated radiation therapy (IMRT) or VMAT. For advanced radiation therapy, we need better patient position reproducibility to deliver precise and quality treatment, which raises the need for better image guidance technologies for precise patient positioning. This study presents a two tattoo simulation with roll correction technique which is comparable to other advanced patient positioning techniques. Objective: This is a site-specific study is aimed to perform a comparison between various treatment positioning techniques used for the treatment of patients of Ca- Breast undergoing radiotherapy. In this study, we are comparing 5 different positioning methods used for the treatment of ca-breast, namely i) Vacloc with 3 tattoos, ii) Breast board with three tattoos, iii) Thermoplastic cast with three fiducials, iv) Breast board with a thermoplastic mask with 3 tattoo, v) Breast board with 2 tattoos – A roll correction method. Methods and material: All in one (AIO) solution immobilization was used in all patient positioning techniques for immobilization. The process of two tattoo simulations includes positioning of the patient with the help of a thoracic-abdomen wedge, armrest & knee rest. After proper patient positioning, we mark two tattoos on the treatment side of the patient. After positioning, place fiducials as per the clinical borders markers (1) sternum notch (lower border of clavicle head) (2) 2 cm below from contralateral breast (3) midline between 1 & 2 markers (4) mid axillary on the same axis of 3 markers (Marker 3 & 4 should be on the same axis). During plan implementation, a roll depth correction is applied as per the anterior and lateral positioning tattoos, followed by the shifts required for the Isocentre position. The shifts are then verified by SSD on the patient surface followed by radiographic verification using Cone Beam Computed Tomography (CBCT). Results: When all the five positioning techniques were compared all together, the produced shifts in Vertical, Longitudinal and lateral directions are as follows. The observations clearly suggest that the Longitudinal average shifts in two tattoo roll correction techniques are less than every other patient positioning technique. Vertical and lateral Shifts are also comparable to other modern positioning techniques. Concluded: The two tattoo simulation with roll correction technique provides us better patient setup with a technique that can be implemented easily in most of the radiotherapy centers across the developing nations where 3D verification techniques are not available along with delivery units as the shifts observed are quite minimal and are comparable to those with Vacloc and modern amenities.

Keywords: Ca. breast, breast board, roll correction technique, CBCT

Procedia PDF Downloads 100

Authors: Sina Mahdavi

Abstract:

Background and Objective: Multiple sclerosis (MS) is the most common inflammatory autoimmune disease of the central nervous system (CNS) that affects the myelination process in the CNS. Complex interactions of various "environmental or infectious" factors may act as triggers in autoimmunity and disease progression. The association between viral infections, especially the John Cunningham virus (JCV) and MS is one potential cause that is not well understood. This study aims to summarize the available data on JCV infection in MS disease progression. Materials and Methods: For this study, the keywords "Multiple sclerosis", " John Cunningham virus ", and "central nervous system" in the databases PubMed, Google Scholar, Sid, and MagIran between 2019 and 2022 were searched, and 12 articles were chosen, studied, and analyzed. Results: MS patients are candidates for natalizumab therapy, which inhibits lymphocyte migration and increases the risk of progressive multifocal leukoencephalopathy (PML), a rare lytic infection of glial cells caused by JCV. Oligodendrocytes may be the target of JCV infection in the central nervous system (CNS). Conclusion: There is a high expression of JCV during the natalizumab treatment period for MS patients, suggesting that the virus may play a role in the development of MS by inducing an inflammatory state. Therefore, it is necessary to evaluate anti-JCV antibody serum as an important risk factor for the development of PML before deciding on the treatment course for these patients.

Keywords: multiple sclerosis, John Cunningham virus, central nervous system, autoimmunity

Procedia PDF Downloads 98

Authors: Wael Bakhit, Salma Bakhit

Abstract:

This paper employs a quarterly time series to determine the timing of structural breaks for interest rates in USA over the last 60 years. The Chow test is used for investigating the non-stationary, where the date of the potential break is assumed to be known. Moreover, an empirical examination of the financial sector was made to check if it is positively related to deviations from an assumed interest rate as given in a standard Taylor rule. The empirical analysis is strengthened by analysing the rule from a historical perspective and a look at the effect of setting the interest rate by the central bank on financial imbalances. The empirical evidence indicates that deviation in monetary policy has a potential causal factor in the build-up of financial imbalances and the subsequent crisis where macro prudential intervention could have beneficial effect. Thus, our findings tend to support the view which states that the probable existence of central banks has been a source of global financial crisis since the past decade.

Keywords: Taylor rule, financial imbalances, central banks, econometrics

Procedia PDF Downloads 363

Authors: Morteza Habibi, Reza Amrollahi

Abstract:

The Aluminum made targets were placed at the central part of a Fillipov type (90KJ) plasma focus cathode. These targets were exposed to perpendicular dense plasma stream incidence. Melt layer erosion by melt motion, surface smoothing, and bubble formation were some of different effects caused by diverse working conditions. Micro hardness of surface layer tends to decrease particularly in the central region of the sample where destruction is more intense. The most pronouced melt motion is registered in the region of the maximum gradient of pressure and the etching of aluminium surface is noticeable in the central part of target. The crater with a maximum depth of 200µm, and the diameter of about 8.5mm is observed close to the mountains. Adding Krypton admixture to the Deuterium gas lead to collapsing bubbles and greater surface damage.

Keywords: fillipov type plasma focus, al target interaction, bubbling effect, melt layer motion, surface smoothing

Procedia PDF Downloads 499

Authors: Mohammed Zahid Akter

Abstract:

In the studies of language change, mental factors including analogy, reanalysis, and frequency have received considerable attention as possible catalysts for language change. In comparison, relatively little is known regarding which functional domains or construction types are more amenable to these mental factors than others. In this regard, this paper will show with data from South Central (Kuki-Chin) Tibeto-Burman languages how language change interacts with certain functional domains or construction types. These construction types include transitivity, person marking, and polarity distinctions. Thus, it will be shown that transitive clauses are more prone to change than intransitive and ditransitive clauses, clauses with 1st person argument marking are more prone to change than clauses with 2nd and 3rd person argument marking, non-copular clauses are more prone to change than copular clauses, affirmative clauses are more prone to change than negative clauses, and standard negatives are more prone to change than negative imperatives. The following schematic structure can summarize these findings: transitive>intransitive, ditransitive; 1st person>2nd person, 3rd person; non-copular>copular; and affirmative>negative; and standard negative>negative imperatives. In the interest of space, here only one of these findings is illustrated: affirmative>negative. In Hyow (South Central, Bangladesh), the innovative and preverbal 1st person subject k(V)- occurs in an affirmative construction, and the archaic and postverbal 1st person subject -ŋ occurs in a negative construction. Similarly, in Purum (South Central, Northeast India), the innovative and preverbal 1st person subject k(V)- occurs in an affirmative construction, and the archaic and postverbal 1st person subject *-ŋ occurs in a negative construction. Like 1st person subject, we also see that in Anal (South Central, Northeast India), the innovative and preverbal 2nd person subject V- occurs in an affirmative construction, and the archaic and postverbal 2nd person subject -t(V) in a negative construction. To conclude, data from South Central Tibeto-Burman languages suggest that language change interacts with functional domains as some construction types are more susceptible to change than others.

Keywords: functional domains, Kuki-Chin, language change, south-central, Tibeto-Burman

Procedia PDF Downloads 42

Authors: J. Jena, Monica Saxena

Abstract:

In this paper, the propagation of weak nonlinear waves in non-equilibrium flow has been studied in detail using the perturbation method. The expansive action of receding piston undergoing infinite acceleration has been discussed. Central expansion fan, compression waves and shock fronts have been discussed and the solutions up to the first order in the characteristic plane and physical plane have been obtained.

Keywords: Characteristic wave front, weak non-linear waves, central expansion fan, compression waves

Procedia PDF Downloads 341

Authors: Eghosa Morgan, Bourtarbouch Mahjouba, Heida El Ouahabi, Poluyi Edward, Diawarra Seylan

Abstract:

Non-AIDS lymphoma, a type of primary central nervous system (CNS) lymphoma is an uncommon aggressive infiltrative malignant tumour involving several sites in the central nervous system, such as the periventricular region and leptomeninges. In this article, the authors presented a 26-year old man with painless progressive right exophthalmos and scalp swelling with no symptoms and signs of intracranial hypertension and hyperthyroidism. Magnetic resonance imaging (MRI) done revealed isointense masses with brilliant homogenous enhancement on contrast administration resembling a meningioma, with a dura tail – like attachment as seen in meningioma. He had surgery for the right orbital tumour and histopathological diagnosis confirmed our suspicion of lymphoma (B type). Steroid was given in the post-operative period which led to significant regression of the tumours, hence its description as ‘vanishing tumour’. He is presently receiving methotrexate-based chemotherapy and subsequently planned for radiotherapy.

Keywords: central nervous system (CNS), meningioma, non-aids lymphoma, orbital

Procedia PDF Downloads 64

Authors: Prajwal Eachempati, Laurent Muzellec, Ashish Kumar Jha

Abstract:

We use Facebook as a case study to investigate the complex relationship between the firm’s public discourse (and actions) surrounding data privacy and the performance of a business model based on monetizing user’s data. We do so by looking at the evolution of public discourse over time (2004–2021) and relate topics to revenue and stock market evolution Drawing from archival sources like Zuckerberg We use LDA topic modelling algorithm to reveal 19 topics regrouped in 6 major themes. We first show how, by using persuasive and convincing language that promises better protection of consumer data usage, but also emphasizes greater user control over their own data, the privacy issue is being reframed as one of greater user control and responsibility. Second, we aim to understand and put a value on the extent to which privacy disclosures have a potential impact on the financial performance of social media firms. There we found significant relationship between the topics pertaining to privacy and social media/technology, sentiment score and stock market prices. Revenue is found to be impacted by topics pertaining to politics and new product and service innovations while number of active users is not impacted by the topics unless moderated by external control variables like Return on Assets and Brand Equity.

Keywords: public discourses, data protection, social media, privacy, topic modeling, business models, financial performance

Procedia PDF Downloads 61

Authors: Simont Toussi

Abstract:

Cameroon and the Central African Republic arebound by the provisions of many regional and international charters, which condemn the manipulation of information, obstacles to access reliable information, or the limitation of freedoms of expression and opinion. These two countries also have constitutional guarantees for free speech and access to true and liable information. However, they are yet to define specific policies and regulations for access to information, disinformation, or misinformation. Yet, certain countries’ laws and regulations related to information and communication technologies, to criminal procedures, to terrorism, or intelligence services contain provisions that rather hider human rights by condemning false information. Like many other African countries, Cameroon and the Central African Republic face a profound democratic regression, and governments use multiple methods to stifle online discourse and digital rights. Despite the increased uptake of digital tools for political participation, there is a lack of interactivity and adoption of these tools. This enables a scarcity of information and creates room for the spreading of disinformation in the public space, hamperingdemocracy and the respect for human rights. This research aims to analyse the adequacy of stakeholders’ responses to disinformation in Cameroon and the Central African Republic in periods of political contestation, such as elections and anti-government protests, to highlight the nature, perpetrators, strategies, and channels of disinformation, as well as its effects on democratic actors, including civil society, bloggers, government critics, activists, and other human rights defenders. The study follows a qualitative method with literature review, content analysis, andkey informant’sinterviews with stakeholders’ representatives, emphasized crowdsourcing as a data and information collecting method in the two countries.

Keywords: disinformation, democracy, political manipulation, social media, media, fake news, central Africa, cameroon, misinformation, free speech

Procedia PDF Downloads 81

Authors: Anocha Rojanapanich

Abstract:

This research investigates the effect of financial accounting information and non-financial accounting reports on corporate credibility via strength of board of directors and market environment volatility as moderating effect. Data in this research is collected by questionnaire form non-financial companies listed on the Stock Exchange of Thailand. Multiple regression statistic technique is used for analyzing the data. Results find that firms with greater financial accounting information reports and non-financial accounting information reports will gain greater corporate credibility. Therefore, the corporate reporting has the value for the firms. Moreover, the strength of board of directors will positively moderate the financial and non-financial accounting information reports and corporate credibility relationship. And market environment volatility will negatively moderate the financial and nonfinancial accounting information reports and corporate credibility relationship and the contribution of accounting information reports on corporate credibility is generated to the corporate image. That is the corporate image has affected by corporate credibility.

Keywords: corporate credibility, financial and non-financial reports, firms performance, corporate image

Procedia PDF Downloads 264

Authors: Ridwan Kiay Demak, Firmansyahrullah, Muchammad Sibro Mulis, Eko Tri Wasisto, Nixon Poltak Frederic, Agung Putu Andika, Lapo Ajis Kamamu, Muhammad Sobirin, Kornelius Eppang

Abstract:

PC Prove LSM successfully improved the efficiency of Own Used Fuel Gas with the "Lotion" method in the PT Pertamina EP Cepu Donggi Matindok Generating System. The innovation of using the "LOTION" (LOAD PRIORITY SELECTION) method in the generating system is modeling that can provide a priority qualification of main and non-main equipment to keep gas processing running even though it leaves 1 GTG operating. GTG operating system has been integrated, controlled, and monitored properly through PC programs and web-based access to answer Industry 4.0 problems. The results of these improvements have succeeded in making Donggi Matindok Field Production reach 98.77 MMSCFD and become a proper EMAS candidate in 2022-2023. Additional revenue from increasing the efficiency of the use of own used gas amounting to USD USD 5.06 Million per year and reducing operational costs from maintenance efficiency (ABO) due to saving running hours GTG amounted to USD 3.26 Million per year. Continuity of fuel gas availability for the GTG generation system can maintain the operational reliability of the plant, which is 3.833333 MMSCFD. And reduced gas emissions wasted to the environment by 33,810 tons of C02 eq per year.

Keywords: LOTION method, load priority selection, fuel gas efficiency, gas turbine generator, reduce emissions

Procedia PDF Downloads 21

Authors: Inalegwu Stephany Akipu

Abstract:

A cultural festival is characterized by feasting and celebration, with a day or period that has been set aside solely for this reason. Often expressed by an organized series of acts and performances, it forms a very important part of man’s cultural heritage. Nigeria is a country with many ethnic groups and diverse languages. Each of these ethnic groups has a plethora of festivals that depict their culture which is exhibited in many forms ranging from dancing to feasting and celebration. Being a very important aspect of man’s life, it is pertinent to document and optimally harness it. However, there is a significant decline of these practices in some areas in Nigeria while some areas have registered a total loss of same. It is the aim of this paper therefore, to appraise the factors responsible for this and also, to project ways of resuscitating these festivals which by the way are viable tools for revenue generation through tourism. Not only do festivals serve as a source of revenue, they also aid in national integration which in turn further enhances sustainable development. The interest of this paper will focus on the Kuteb people of Taraba State and the Idoma people of Benue State. The methodologies applied include primary (oral interviews) and secondary (consultation of written records on the subject matter) sources of data. It finally concludes by comparing the approaches that are in use by the ethnic groups in Nigeria who have successfully preserved this aspect their culture and suggestions are made as to how to apply same approaches to these two communities that form the subject of this paper.

Keywords: festival, cultural heritage, Nigeria, national integration, sustainable development

Procedia PDF Downloads 267