Search results for: efficiency index of audit committee
Commenced in January 2007
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Paper Count: 10126

Search results for: efficiency index of audit committee

9886 Some Conjectures and Programs about Computing the Detour Index of Molecular Graphs of Nanotubes

Authors: Shokofeh Ebrtahimi

Abstract:

Let G be the chemical graph of a molecule. The matrix D = [dij ] is called the detour matrix of G, if dij is the length of longest path between atoms i and j. The sum of all entries above the main diagonal of D is called the detour index of G.Chemical graph theory is the topology branch of mathematical chemistry which applies graph theory to mathematical modelling of chemical phenomena.[1] The pioneers of the chemical graph theory are Alexandru Balaban, Ante Graovac, Ivan Gutman, Haruo Hosoya, Milan Randić and Nenad TrinajstićLet G be the chemical graph of a molecule. The matrix D = [dij ] is called the detour matrix of G, if dij is the length of longest path between atoms i and j. The sum of all entries above the main diagonal of D is called the detour index of G. In this paper, a new program for computing the detour index of molecular graphs of nanotubes by heptagons is determineded. Some Conjectures about detour index of Molecular graphs of nanotubes is included.

Keywords: chemical graph, detour matrix, Detour index, carbon nanotube

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9885 Audit of Post-Caesarean Section Analgesia

Authors: Rachel Ashwell, Sally Millett

Abstract:

Introduction: Adequate post-operative pain relief is a key priority in the delivery of caesarean sections. This improves patient experience, reduces morbidity and enables optimal mother-infant interaction. Recommendations outlined in the NICE guidelines for caesarean section (CS) include offering peri-operative intrathecal/epidural diamorphine and post-operative opioid analgesics; offering non-steroidal anti-inflammatory drugs (NSAIDs) unless contraindicated and taking hourly observations for 12 hours following intrathecal diamorphine. Method: This audit assessed the provision of post-CS analgesia in 29 women over a two-week period. Indicators used were the use of intrathecal/epidural opioids, use of post-operative opioids and NSAIDs, frequency of observations and patient satisfaction with pain management on post-operative days 1 and 2. Results: All women received intrathecal/epidural diamorphine, 97% were prescribed post-operative opioids and all were prescribed NSAIDs unless contraindicated. Hourly observations were not maintained for 12 hours following intrathecal diamorphine. 97% of women were satisfied with their pain management on post-operative day 1 whereas only 75% were satisfied on day 2. Discussion: This service meets the proposed standards for the provision of post-operative analgesia, achieving high levels of patient satisfaction 1 day after CS. However, patient satisfaction levels are significantly lower on post-operative day 2, which may be due to reduced frequency of observations. The lack of an official audit standard for patient satisfaction on postoperative day 2 may result in reduced incentive to prioritise pain management at this stage.

Keywords: Caesarean section, analgesia, postoperative care, patient satisfaction

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9884 The Valuable Triad of Adipokine Indices to Differentiate Pediatric Obesity from Metabolic Syndrome: Chemerin, Progranulin, Vaspin

Authors: Mustafa M. Donma, Orkide Donma

Abstract:

Obesity is associated with cardiovascular disease risk factors and metabolic syndrome (MetS). In this study, associations between adipokines and adipokine as well as obesity indices were evaluated. Plasma adipokine levels may exhibit variations according to body adipose tissue mass. Besides, upon consideration of obesity as an inflammatory disease, adipokines may play some roles in this process. The ratios of proinflammatory adipokines to adiponectin may act as highly sensitive indicators of body adipokine status. The aim of the study is to present some adipokine indices, which are thought to be helpful for the evaluation of childhood obesity and also to determine the best discriminators in the diagnosis of MetS. 80 prepubertal children (aged between 6-9.5 years) included in the study were divided into three groups; 30 children with normal weight (NW), 25 morbid obese (MO) children and 25 MO children with MetS. Physical examinations were performed. Written informed consent forms were obtained from the parents. The study protocol was approved by Ethics Committee of Namik Kemal University Medical Faculty. Anthropometric measurements, such as weight, height, waist circumference (C), hip C, head C, neck C were recorded. Values for body mass index (BMI), diagnostic obesity notation model assessment Index-II (D2 index) as well as waist-to-hip, head-to-neck ratios were calculated. Adiponectin, resistin, leptin, chemerin, vaspin, progranulin assays were performed by ELISA. Adipokine-to-adiponectin ratios were obtained. SPSS Version 20 was used for the evaluation of data. p values ≤ 0.05 were accepted as statistically significant. Values of BMI and D2 index, waist-to-hip, head-to-neck ratios did not differ between MO and MetS groups (p ≥ 0.05). Except progranulin (p ≤ 0.01), similar patterns were observed for plasma levels of each adipokine. There was not any difference in vaspin as well as resistin levels between NW and MO groups. Significantly increased leptin-to-adiponectin, chemerin-to-adiponectin and vaspin-to-adiponectin values were noted in MO in comparison with those of NW. The most valuable adipokine index was progranulin-to-adiponectin (p ≤ 0.01). This index was strongly correlated with vaspin-to-adiponectin ratio in all groups (p ≤ 0.05). There was no correlation between vaspin-to-adiponectin and chemerin-to--adiponectin in NW group. However, a correlation existed in MO group (r = 0.486; p ≤ 0.05). Much stronger correlation (r = 0.609; p ≤ 0.01) was observed in MetS group between these two adipokine indices. No correlations were detected between vaspin and progranulin as well as vaspin and chemerin levels. Correlation analyses showed a unique profile confined to MetS children. Adiponectin was found to be correlated with waist-to-hip (r = -0.435; p ≤ 0.05) as well as head-to-neck (r = 0.541; p ≤ 0.05) ratios only in MetS children. In this study, it has been investigated if adipokine indices have priority over adipokine levels. In conclusion, vaspin-to-adiponectin, progranulin-to-adiponectin, chemerin-to-adiponectin along with waist-to-hip and head-to-neck ratios were the optimal combinations. Adiponectin, waist-to-hip, head-to-neck, vaspin-to-adiponectin, chemerin-to-adiponectin ratios had appropriate discriminatory capability for MetS children.

Keywords: adipokine indices, metabolic syndrome, obesity indices, pediatric obesity

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9883 Readiness Assessment to Implement Net-Zero Energy Building Program of Government Buildings in the Philippines

Authors: Patrick T. Aquino, Jimwel B. Balunday, Cephas Olivier V. Cabatit, Mary Grace Q. Razonable

Abstract:

In 2023, the Philippine Department of Energy (PDOE) published the National Energy Efficiency and Conservation Plan (NEECP) and Roadmap 2023-2050 to be the basis of a comprehensive program for the efficient supply and economical use of energy. The building sector, as one of the most energy-intensive sectors, shall conform to the energy-conserving design to reduce the use of energy. The concept of Net-Zero Energy Building (NZEB), and its definitions promote to improve energy efficiency of the buildings. The PDOE partnered with Meralco Power Academy to survey and conduct focus group discussions to establish the readiness into NZE-aspiring buildings of government entities. This paper outlines important NZEB principles, best practices from other countries, issues and gaps relating to energy management program, and the recommendations on the development of a framework for NZEB under government building in the Philippines. Results revealed the limitation on specific data to establish a baseline building energy efficiency performance index and significant energy uses; the need to update the Guidelines for Energy Conservation Design of Buildings, including NZEB definition and requirements; appropriate enabling infrastructures and programs to transition government buildings into NZE-aspiring buildings to Nearly Zero Energy Buildings by 2050.

Keywords: NZEB, energy efficiency, buildings, Philippines

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9882 The Relationship between Corporate Governance and Intellectual Capital Disclosure: Malaysian Evidence

Authors: Rabiaal Adawiyah Shazali, Corina Joseph

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The disclosure of Intellectual Capital (IC) information is getting more vital in today’s era of a knowledge-based economy. Companies are advised by accounting bodies to enhance IC disclosure which complements the conventional financial disclosures. There are no accounting standards for Intellectual Capital Disclosure (ICD), therefore the disclosure is entirely voluntary. Hence, this study aims to investigate the extent of ICD and to examine the relationship between corporate governance and ICD in Malaysia. This study employed content analysis of 100 annual reports by the top 100 public listed companies in Malaysia during 2012. The uniqueness of this study lies on its underpinning theory used where it applies the institutional isomorphism theory to support the effect of the attributes of corporate governance towards ICD. In order to achieve the stated objective, multiple regression analysis were employed to conduct this study. From the descriptive statistics, it was concluded that public listed companies in Malaysia have increased their awareness towards the importance of ICD. Furthermore, results from the multiple regression analysis confirmed that corporate governance affects the company’s ICD where the frequency of audit committee meetings and the board size has positively influenced the level of ICD in companies. Findings from this study would provide an incentive for companies in Malaysia to enhance the disclosure of IC. In addition, this study would assist Bursa Malaysia and other regulatory bodies to come up with a proper guideline for the disclosure of IC.

Keywords: annual report, content analysis, corporate governance, intellectual capital disclosure

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9881 Exploration of Professional Skepticism among Entry-level Auditors in China from Psychological and Cultural Perspectives

Authors: Sammy Xiaoyan Ying

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Professional skepticism remains one of the most important and controversial topics in auditing. This study examines the influence of client cooperativeness and fraud risk on judgments of professional skepticism among Chinese entry-level auditors in the context of evaluation of client-provided audit evidence. Given that the essence of auditors’ PS rests on distrust of clients, this study invokes trust-related theories from psychological and cultural perspectives. Specifically, invoking psychology theories of trust concerning positive relationship between risk and distrust, this study hypothesizes that professional skepticism is likely to be positively associated with client fraud risk. The results support the hypothesis and show that lower (higher) levels of client fraud risk lead to lower (higher) levels of professional skepticism. Furthermore, drawing on analysis of relationship between cooperation and trust, with particular reference to guanxi dynamics in the Chinese culture, this study hypothesizes that professional skepticism is likely to be negatively associated with client cooperativeness. The results support the hypothesis and show that higher (lower) levels of client cooperativeness lead to lower (higher) levels of professional skepticism. The findings may assist audit firms and auditing educators in improving training and education programs and enhancing entry-level auditors’ abilities to maintain professional skepticism. Also, practitioners and regulators may benefit from increasing awareness of psychological factors in influencing professional skepticism.

Keywords: audit judgment, Chinese culture, entry-level auditor, professional skepticism

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9880 Integrating Data Envelopment Analysis and Variance Inflation Factor to Measure the Efficiency of Decision Making Units

Authors: Mostafa Kazemi, Zahra N. Farkhani

Abstract:

This paper proposes an integrated Data Envelopment Analysis (DEA) and Variance Inflation Factor (VIF) model for measuring the technical efficiency of decision making units. The model is validated using a set of 69% sales representatives’ dairy products. The analysis is done in two stages, in the first stage, VIF technique is used to distinguish independent effective factors of resellers, and in the second stage we used DEA for measuring efficiency for both constant and variable return to scales status. Further DEA is used to examine the utilization of environmental factors on efficiency. Results of this paper indicated an average managerial efficiency of 83% in the whole sales representatives’ dairy products. In addition, technical and scale efficiency were counted 96% and 80% respectively. 38% of sales representative have the technical efficiency of 100% and 72% of the sales representative in terms of managerial efficiency are quite efficient.High levels of relative efficiency indicate a good condition for sales representative efficiency.

Keywords: data envelopment analysis (DEA), relative efficiency, sales representatives’ dairy products, variance inflation factor (VIF)

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9879 Strategy Management of Soybean (Glycine max L.) for Dealing with Extreme Climate through the Use of Cropsyst Model

Authors: Aminah Muchdar, Nuraeni, Eddy

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The aims of the research are: (1) to verify the cropsyst plant model of experimental data in the field of soybean plants and (2) to predict planting time and potential yield soybean plant with the use of cropsyst model. This research is divided into several stages: (1) first calibration stage which conducted in the field from June until September 2015.(2) application models stage, where the data obtained from calibration in the field will be included in cropsyst models. The required data models are climate data, ground data/soil data,also crop genetic data. The relationship between the obtained result in field with simulation cropsyst model indicated by Efficiency Index (EF) which the value is 0,939.That is showing that cropsyst model is well used. From the calculation result RRMSE which the value is 1,922%.That is showing that comparative fault prediction results from simulation with result obtained in the field is 1,92%. The conclusion has obtained that the prediction of soybean planting time cropsyst based models that have been made valid for use. and the appropriate planting time for planting soybeans mainly on rain-fed land is at the end of the rainy season, in which the above study first planting time (June 2, 2015) which gives the highest production, because at that time there was still some rain. Tanggamus varieties more resistant to slow planting time cause the percentage decrease in the yield of each decade is lower than the average of all varieties.

Keywords: soybean, Cropsyst, calibration, efficiency Index, RRMSE

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9878 Critical Thinking Index of College Students

Authors: Helen Frialde-Dupale

Abstract:

Critical thinking Index (CTI) of 150 third year college students from five State Colleges and Universities (SUCs) in Region I were determined. Only students with Grade Point Average (GPA) of at least 2.0 from four general classification of degree courses, namely: Education, Arts and Sciences, Engineering and Agriculture were included. Specific problem No.1 dealt with the profile variables, namely: age, sex, degree course, monthly family income, number of siblings, high school graduated from, grade point average, personality type, highest educational attainment of parents, and occupation of parents. Problem No. 2 determined the critical thinking index among the respondents. Problem No. 3 investigated whether or not there are significant differences in the critical thinking index among the respondents across the profile variables. While problem No.4 determined whether or not there are significant relationship between the critical thinking index and selected profile variables, namely: age, monthly family income, number of siblings, and grade point average of the respondents. Finally, on problem No. 5, the critical thinking instrument which obtained the lowest rates, were used as basis for outlining an intervention program for enhancing critical thinking index (CTI) of students. The following null hypotheses were tested at 0.05 level of significance: there are no significant differences in the critical thinking index of the third college students across the profile variables; there are no significant relationships between the critical thinking index of the respondents and selected variables, namely: age, monthly family income, number of siblings, and grade point average.

Keywords: attitude as critical thinker, critical thinking applied, critical thinking index, self-perception as critical thinker

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9877 Implementation of a Quality Management Approach in the Laboratory of Quality Control and the Repression of Fraud (CACQE) of the Wilaya of Bechar

Authors: Khadidja Mebarki, Naceur Boussouar, Nabila Ihaddadene, M. Akermi

Abstract:

Food products are particularly sensitive, since they concern the health of the consumer, whether it’s be from the health point of view or commercial, this kind of product must be subjected to rigorous controls, in order to prevent any fraud. Quality and safety are essential for food security, public health and economic development. The strengthening of food security is essential to increase food security which is considered reached when all individuals can at any time access safe and nutritious food they need to lead healthy and active lives. The objective of this project is to initiate a quality approach in the laboratories of the quality control and the repression of fraud. It will be directed towards the application of good laboratory practices, traceability, management of quality documents (quality, procedures and specification manual) and quality audits. And to prepare the ground for a possible accreditation by ISO 17025 standard of BECHAR laboratory’s. The project will take place in four main stages: 1- Preparation of an audit grid; 2- Realization of a quality audit according to the method of 5 M completed by a section on quality documentation; 3- Drafting of an audit report and proposal for recommendations; 4- Implementation of corrective actions on the ground. This last step consisted in the formalization of the cleaning disinfection plan; work on good hygiene practices, establishment of a mapping of processes and flow charts of the different processes of the laboratory, classifying quality documents and formalizing the process of document management. During the period of the study within the laboratory, all facets of the work were almost appreciated, as we participated in the expertise performed in within it.

Keywords: quality, management, ISO 17025 accreditation, GLP

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9876 Determining a Bilingualism Index: Evidence From Lebanese Control Bilinguals

Authors: Rania Kassir, Christophe Dos Santos, Halim Abboud, Olivier Godefroy

Abstract:

The ability to communicate in at least two different languages is shared by a growing number of humans. Recently, many researchers have been studying the elderly bilingual population around the world in neuroscience, and yet, until today there’s no accurate nor universal measure or methodology used to examine bilingualism across these studies which constitute a real challenge for results generalization. This study contributes to the quest of a multidimensional bilingualism index and language proficiency literature by investigating a new bilingualism index from a reliable subjective questionnaire the Language Experience and Proficiency Questionnaire (LEAP-Q), multi-linguistic tests, and a diverse bilingual population all featured in one analysis and one index. One hundred Lebanese subjects aged between 55 and 92 years old divided into three different bilingualism subgroups (Arabic prominent, balanced, and French prominent) were recruited and underwent the LEAP-Q with a set of linguistic and cognitive tests. The analysis of the collected data led to the creation of a robust bilingualism index from speaking and oral understanding scores that underline specifically bilingualism subtype according to cutoffs scored. The practice implications of this index, particularly its use within bilingual populations, are addressed in the conclusion of this work.

Keywords: bilingualism, language dominance, bilingualism index, balanced bilingualism, Arabic first language, Lebanese, Arabic-French bilingualism

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9875 Vegetation Index-Deduced Crop Coefficient of Wheat (Triticum aestivum) Using Remote Sensing: Case Study on Four Basins of Golestan Province, Iran

Authors: Hoda Zolfagharnejad, Behnam Kamkar, Omid Abdi

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Crop coefficient (Kc) is an important factor contributing to estimation of evapotranspiration, and is also used to determine the irrigation schedule. This study investigated and determined the monthly Kc of winter wheat (Triticum aestivum L.) using five vegetation indices (VIs): Normalized Difference Vegetation Index (NDVI), Difference Vegetation Index (DVI), Soil Adjusted Vegetation Index (SAVI), Infrared Percentage Vegetation Index (IPVI), and Ratio Vegetation Index (RVI) of four basins in Golestan province, Iran. 14 Landsat-8 images according to crop growth stage were used to estimate monthly Kc of wheat. VIs were calculated based on infrared and near infrared bands of Landsat 8 images using Geographical Information System (GIS) software. The best VIs were chosen after establishing a regression relationship among these VIs with FAO Kc and Kc that was modified for the study area by the previous research based on R² and Root Mean Square Error (RMSE). The result showed that local modified SAVI with R²= 0.767 and RMSE= 0.174 was the best index to produce monthly wheat Kc maps.

Keywords: crop coefficient, remote sensing, vegetation indices, wheat

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9874 Corporate Social Responsibility: A Paradigm Shift in the New Indian Companies Act, 2013

Authors: Suvankar Chakraborty

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Introduction: Corporate Social Responsibility means the obligations of business to act in a manner which will serve the best interests of the Society. The Companies Act , 2013 for the first time has emphasized on the fact that every company having net worth of rupees five hundred crore or more, or turnover of rupees one thousand crore or more or a net profit of rupees five crore or more during any financial year shall constitute a Corporate Social Responsibility Committee of the Board consisting of three or more directors, out of which at least one director shall be an independent director. In the previous Companies Act, 1956 there was no such compulsion for constituting a Corporate Social Responsibility Committee. Objective: This study examines the changes in the perception of corporate sectors so far as social responsibility is concerned. Methodology: The study is based on secondary data obtained from various websites of different corporate sectors and the Gazette of India related to Companies Act, 1956 and the new Companies Act, 2013. For capturing the perception of the corporate world regarding the provisions of CSR in the new Companies Act, 2013, primary data has been collected through structured questionnaire. Findings: Corporate Social Responsibility can put a company on a strong base of sustainable development and in facing the business risk of foreclosure or winding up. Shouldering social responsibility on a long-term basis can help a company not only in increasing its reputation in the business world but also helps in minimizing Government intervention. . But, there can hardly be any universal rule that the area of social responsibility being wholly and solely dependent on the ethical aspect of the corporate sectors. But having said that it may be asserted that business ethics may be a key driver of CSR activities rather than rule based CSR activities in the years to come.

Keywords: business ethics, corporate social responsibility, companies act, 2013, CSR committee

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9873 Corruption and Anti-Corruption Policies: The Case of Iraq

Authors: Sarwan Hasan

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This article is to investigate the main forms and causes of corruption and provides anti-corruption policies. It is significant to find out how both interact and affect each other. The research focuses particularly on the case study of Iraq from 2003 to 2023. In this way, the main methods of analysis will be the system approach to analyze the relationship of different elements of the political system of Iraq in the context of corruption, the process-tracing method to explain the reasons for corruption, and content analysis of the official documents important for the research topic. Moreover, the SWOT analysis will be used in the part about the anti-corruption policies. This article concludes that the main causes behind corruption in Iraq are power distribution based on muhassasa tayifiya (power apportionment based on ethno-sectarianism), decentralized political system, sectarian division, Iran, and socio-cultural structure. The main forms of corruption in the country are illegal enrichment, using public positions for sectarian agenda, criminal corruption, bribery, political patronage, clientelism, cronyism, nepotism, embezzlement, kickback, extortion, money laundry, speed money, theft, and justice obstruction. The main anti-corruption policies in Iraq are establishing the Commission of Integrity, Board of Supreme Audit, Inspectors General and Parliamentary Committee, Internalization (assistance from foreign actors), economic adjustment and financial reform, and the new anti-corruption program of the new Prime Minister (Mohamed Shiyah al-Sudani).

Keywords: anti-corruption, corruption, Iraq, anti-corruption policies

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9872 Evaluation of Research in the Field of Energy Efficiency and MCA Methods Using Publications Databases

Authors: Juan Sepúlveda

Abstract:

Energy is a fundamental component in sustainability, the access and use of this resource is related with economic growth, social improvements, and environmental impacts. In this sense, energy efficiency has been studied as a factor that enhances the positive impacts of energy in communities; however, the implementation of efficiency requires strong policy and strategies that usually rely on individual measures focused in independent dimensions. In this paper, the problem of energy efficiency as a multi-objective problem is studied, using scientometric analysis to discover trends and patterns that allow to identify the main variables and study approximations related with a further development of models to integrate energy efficiency and MCA into policy making for small communities.

Keywords: energy efficiency, MCA, scientometric, trends

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9871 Aerodynamics of Nature Inspired Turbine Blade Using Computational Simulation

Authors: Seung Ki Lee, Richard Kyung

Abstract:

In the airfoil analysis, as the camber is greater, the minimal angle of attack causing the stall and maximum lift force increases. The shape of the turbine blades is similar to the shape of the wings of planes. After major wars, many remarkable blade shapes are made through researches about optimal blade shape. The blade shapes developed by National Advisory Committee for Aeronautics, NACA, is well known. In this paper, using computational and numerical analysis, the NACA airfoils are analyzed. This research shows that the blades vary with their thickness, which thinner blades are expected to be better. There is no significant difference of coefficient of lift due to the difference in thickness, but the coefficient of drag increases as the thickness increases.

Keywords: blades, drag force, national advisory committee for aeronautics airfoils, turbine

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9870 The Relationship between Body Fat Percent and Metabolic Syndrome Indices in Childhood Morbid Obesity

Authors: Mustafa Metin Donma

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Metabolic syndrome (MetS) is characterized by a series of biochemical, physiological and anthropometric indicators and is a life-threatening health problem due to its close association with chronic diseases such as diabetes mellitus, hypertension, cancer and cardiovascular diseases. The syndrome deserves great interest both in adults and children. Central obesity is the indispensable component of MetS. Particularly, children, who are morbidly obese have a great tendency to develop the disease, because they are under the threat in their future lives. Preventive measures at this stage should be considered. For this, investigators seek for an informative scale or an index for the purpose. So far, several, but not many suggestions come into the stage. However, the diagnostic decision is not so easy and may not be complete particularly in the pediatric population. The aim of the study was to develop a MetS index capable of predicting MetS, while children are at the morbid obesity stage. This study was performed on morbid obese (MO) children, which were divided into two groups. Morbid obese children, who do not possess MetS criteria comprised the first group (n=44). The second group was composed of children (n=42) with MetS diagnosis. Parents were informed about the signed consent forms, which are required for the participation of their children in the study. The approval of the study protocol was taken from the institutional ethics committee of Tekirdag Namik Kemal University. Helsinki Declaration was accepted prior to and during the study. Anthropometric measurements including weight, height, waist circumference (WC), hip C, head C, neck C, biochemical tests including fasting blood glucose (FBG), insulin (INS), triglycerides (TRG), high density lipoprotein cholesterol (HDL-C) and blood pressure measurements (systolic (SBP) and diastolic (DBP)) were performed. Body fat percentage (BFP) values were determined by TANITA’s Bioelectrical Impedance Analysis technology. Body mass index and MetS indices were calculated. The equations for MetS index (MetSI) and advanced Donma MetS index (ADMI) were [(INS/FBG)/(HDL-C/TRG)]*100 and MetSI*[(SBP+DBP/Height)], respectively. Descriptive statistics including median values, compare means tests, correlation-regression analysis were performed within the scope of data evaluation using the statistical package program, SPSS. Statistically significant mean differences were determined by a p value smaller than 0.05. Median values for MetSI and ADMI in MO (MetS-) and MO (MetS+) groups were calculated as (25.9 and 36.5) and (74.0 and 106.1), respectively. Corresponding mean±SD values for BFPs were 35.9±7.1 and 38.2±7.7 in groups. Correlation analysis of these two indices with corresponding general BFP values exhibited significant association with ADMI, close to significance with MetSI in MO group. Any significant correlation was found with neither of the indices in MetS group. In conclusion, important associations observed with MetS indices in MO group were quite meaningful. The presence of these associations in MO group was important for showing the tendency towards the development of MetS in MO (MetS-) participants. The other index, ADMI, was more helpful for predictive purpose.

Keywords: body fat percentage, child, index, metabolic syndrome, obesity

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9869 Oestrogen Replacement In Post-Oophorectomy Women

Authors: Joana Gato, Ahmed Abotabekh, Panayoti Bachkangi

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Introduction: Oestrogen is an essential gonadal hormone that plays a vital role in the reproductive system of women1. The average age of menopause in the UK is 512. Women who go through premature menopause should be offered Hormone replacement therapy (HRT). Similarly, women who undergo surgical menopause should be offered HRT, unless contraindicated, depending on the indication of their surgery2,3. Aim: To assess if the patients in our department are counselled regarding HRT after surgical treatment and if HRT was prescribed. Methodology: A retrospective audit in a busy district hospital, examining all the patients who had a hysterectomy. The audit examined if HRT was discussed pre-operatively, prescribed on discharge and if a follow up was arranged. For women with contraindication to HRT, the audit assessed if the reasons were discussed pre-operatively and communicated to the Inclusion criteria: woman having a total or subtotal hysterectomy, with or without bilateral salpingo-ophorectomy (BSO), between April and September 2022. Exclusion criteria: woman having a vaginal hysterectomy. Results: 40 patients in total had hysterectomy; 27 (68%) were under the age of 51. 15 out of 27 patients bad BSO. 9 women were prescribed HRT, but 8 were offered HRT immediately, and 1 of them were offered a follow up. Of women who underwent surgical menopause, 7 were not given any HRT. The HRT choice was diverse, however, the majority was prescribed oral HRT. 40% of women undergoing surgical menopause did not have a discussion about HRT prior to their surgery. In postmenopausal women (n=13; 33%), still two were given HRT for preexisting menopausal symptoms. Discussion: Only 59% of the pre-menopausal patients had oophorectomy, therefore undergoing surgical menopause. Of these, 44% were not given any HRT, and 40% had no discussion about HRT prior to surgery. Interestingly, the majority of these women have no obvious contraindication to HRT. The choice of HRT was diverse, but the majority was commenced on oral HRT. Our unit is still working towards meeting all the NICE guidance standards of offering HRT and information prior to surgery to women planning to undergo surgical menopause. Conclusion: Starting HRT at the onset of menopause has been shown to improve quality of life and reduce the risk of cardiovascular disease and osteoporotic fractures4. Our unit still has scope for improvement to comply with the current NICE guidance. All pre-menopausal women undergoing surgical menopause should have a discussion regarding HRT prior to surgery and be offered it if there are no contraindications. This discussion should be clearly documented in the notes. At the time of this report, some of the patients have not yet had a follow up, which we recognize as a limitation to our audit.

Keywords: hormone replacement therapy, menopause, premature ovarian insufficiency, surgical management

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9868 Ecological Tourism Performance and Environmental Sustainability of Mediterranean Countries

Authors: Mehmet Tahir Dursun, Hilmi Rafet Yüncü

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In social life growing fast, not only people, but also, companies and regions are located in a struggle to provide continuity of life cycles. This struggle brings together an important competitiveness when considering environmental conditions. By emphasizing this point, being able to competitiveness notion comes out as a determiner of the struggle to exist. With the development of technology in tourism industry so as in all branches, it is seen that the companies and regions in different districts are in competitiveness and competitiveness ability is affected in assessing of marketing shares. A condition of competitiveness is to provide sustainability of all structured forms. In addition, environment and sensitiveness of environment are notions affecting directly the competitiveness ability of tourism destinations. It is claimed that providing the sustainability of environment gives competitiveness to tourism destinations. In this study, competitiveness and performances of tourism in Mediterranean countries are going to be compared by examining a variety of indexes related to the sensitiveness of environment. Travel and Tourism Competitiveness Index (T&TCI) (Environmental Sustainability and Natural Resources), Environmental Performance Index (EPI), Ecological Foot Print, Human Development Index (HDI), Climate Risk Index (CRI) will be used in this study. These Index data will be compared with international tourist arrivals, international tourism receives and expenses of per tourist of countries.

Keywords: ecological foot print, environmental performance index, human development index, sustainability, travel and tourism competitiveness index

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9867 Comprehensive Regional Drought Assessment Index

Authors: A. Zeynolabedin, M. A. Olyaei, B. Ghiasi

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Drought is an inevitable part of the earth’s climate. It occurs regularly with no clear warning and without recognizing borders. In addition, its impact is cumulative and not immediately discernible. Iran is located in a semi-arid region where droughts occur periodically as natural hazard. Standardized Precipitation Index (SPI), Surface Water Supply Index (SWSI), and Palmer Drought Severity Index (PDSI) are three well-known indices which describe drought severity; each has its own advantages and disadvantages and can be used for specific types of drought. These indices take into account some factors such as precipitation, reservoir storage and discharge, temperature, and potential evapotranspiration in determining drought severity. In this paper, first all three indices are calculated in Aharchay river watershed located in northwestern part of Iran in East Azarbaijan province. Next, based on two other important parameters which are groundwater level and solar radiation, two new indices are defined. Finally, considering all five aforementioned indices, a combined drought index (CDI) is presented and calculated for the region. This combined index is based on all the meteorological, hydrological, and agricultural features of the region. The results show that the most severe drought condition in Aharchay watershed happened in Jun, 2004. The result of this study can be used for monitoring drought and prepare for the drought mitigation planning.

Keywords: drought, GIS, intensity index, regional assessment, variation maps

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9866 Selective Excitation of Circular Helical Modes in Graded Index Fibers

Authors: S. Al-Sowayan

Abstract:

The impact of selective excitation of circular helical modes of graded-index fibers on its capacity is analyzed using a model for propagation delay variation with launch offset and angle that resulted from misalignment of source and fiber axis. Results show that promising technique to improve graded-index fiber capacities.

Keywords: fiber measurements, fiber optic, communications, circular helical modes

Procedia PDF Downloads 758
9865 NSBS: Design of a Network Storage Backup System

Authors: Xinyan Zhang, Zhipeng Tan, Shan Fan

Abstract:

The first layer of defense against data loss is the backup data. This paper implements an agent-based network backup system used the backup, server-storage and server-backup agent these tripartite construction, and we realize the snapshot and hierarchical index in the NSBS. It realizes the control command and data flow separation, balances the system load, thereby improving the efficiency of the system backup and recovery. The test results show the agent-based network backup system can effectively improve the task-based concurrency, reasonably allocate network bandwidth, the system backup performance loss costs smaller and improves data recovery efficiency by 20%.

Keywords: agent, network backup system, three architecture model, NSBS

Procedia PDF Downloads 429
9864 Development of a Risk Disclosure Index and Examination of Its Determinants: An Empirical Study in Indian Context

Authors: M. V. Shivaani, P. K. Jain, Surendra S. Yadav

Abstract:

Worldwide regulators, practitioners and researchers view risk-disclosure as one of the most important steps that will promote corporate accountability and transparency. Recognizing this growing significance of risk disclosures, the paper first develops a risk disclosure index. Covering 69 risk items/themes, this index is developed by employing thematic content analysis and encompasses three attributes of disclosure: namely, nature (qualitative or quantitative), time horizon (backward-looking or forward-looking) and tone (no impact, positive impact or negative impact). As the focus of study is on substantive rather than symbolic disclosure, content analysis has been carried out manually. The study is based on non-financial companies of Nifty500 index and covers a ten year period from April 1, 2005 to March 31, 2015, thus yielding 3,872 annual reports for analysis. The analysis reveals that (on an average) only about 14% of risk items (i.e. about 10 out 69 risk items studied) are being disclosed by Indian companies. Risk items that are frequently disclosed are mostly macroeconomic in nature and their disclosures tend to be qualitative, forward-looking and conveying both positive and negative aspects of the concerned risk. The second objective of the paper is to gauge the factors that affect the level of disclosures in annual reports. Given the panel nature of data, and possible endogeneity amongst variables, Diff-GMM regression has been applied. The results indicate that age and size of firms have a significant positive impact on disclosure quality, whereas growth rate does not have a significant impact. Further, post-recession period (2009-2015) has witnessed significant improvement in quality of disclosures. In terms of corporate governance variables, board size, board independence, CEO duality, presence of CRO and constitution of risk management committee appear to be significant factors in determining the quality of risk disclosures. It is noteworthy that the study contributes to literature by putting forth a variant to existing disclosure indices that not only captures the quantity but also the quality of disclosures (in terms of semantic attributes). Also, the study is a first of its kind attempt in a prominent emerging market i.e. India. Therefore, this study is expected to facilitate regulators in mandating and regulating risk disclosures and companies in their endeavor to reduce information asymmetry.

Keywords: risk disclosure, voluntary disclosures, corporate governance, Diff-GMM

Procedia PDF Downloads 136
9863 Corporate Governance, Performance, and Financial Reporting Quality of Listed Manufacturing Firms in Nigeria

Authors: Jamila Garba Audu, Shehu Usman Hassan

Abstract:

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. Published accounting information in financial statements is 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 relationship between corporate governance and performance to financial reporting quality is imperative; this is because despite rapid researches in this area the findings obtained from these studies are constantly inconclusive. Data for the study were extracted from the firms’ annual reports and accounts. After running the OLS regression, a robustness test was conducted for the validity of statistical inferences; the data was empirically tested. A multiple regression was employed to test the model as a technique for data analysis. The results from the analysis revealed a negative association between all the regressors and financial reporting quality except the performance of listed manufacturing firms in Nigeria. This indicates that corporate governance plays a significant role in mitigating earnings management and improving financial reporting quality while performance does not. The study recommended among others that the composition of audit committee should be made in accordance with the provision for code of corporate governance which is not more than six (6) members with at least one (1) financial expert.

Keywords: corporate governance, financial reporting quality, manufacturing firms, Nigeria, performance

Procedia PDF Downloads 222
9862 Effects of Type and Concentration Stabilizers on the Characteristics of Nutmeg Oil Nanoemulsions Prepared by High-Pressure Homogenization

Authors: Yuliani Aisyah, Sri Haryani, Novi Safriani

Abstract:

Nutmeg oil is one of the essential oils that have the ability as an antibacterial so it potentially uses to inhibit the growth of undesirable microbes in food. However, the essential oil that has low solubility in water, high volatile content, and strong aroma properties is difficult to apply in to foodstuffs. Therefore, the oil-in-water nanoemulsion system was used in this research. Gelatin, lecithin and tween 80 with 10%, 20%, 30% concentrations have been examined for the preparation of nutmeg oil nanoemulsions. The physicochemical properties and stability of nutmeg oil nanoemulsion were analyzed on viscosity, creaming index, emulsifying activity, droplet size, and polydispersity index. The results showed that the type and concentration stabilizer had a significant effect on viscosity, creaming index, droplet size and polydispersity index (P ≤ 0,01). The nanoemulsions stabilized with tween 80 had the best stability because the creaming index value was 0%, the emulsifying activity value was 100%, the droplet size was small (79 nm) and the polydispersity index was low (0.10) compared to the nanoemulsions stabilized with gelatin and lecithin. In brief, Tween 80 is strongly recommended to be used for stabilizing nutmeg oil nanoemulsions.

Keywords: nanoemulsion, nutmeg oil, stabilizer, stability

Procedia PDF Downloads 130
9861 A Comparison of Income and Fuzzy Index of Multidimensional Poverty in Fourteen Sub-Saharan African Countries

Authors: Joseph Siani

Abstract:

Over the last decades, dissatisfaction with global indicators of economic performance, such as GDP (Gross Domestic Product) per capita, has shifted the attention to what is now referred to as multidimensional poverty. In this framework, poverty goes beyond income to incorporate aspects of well-being not captured by income measures alone. This paper applies the totally fuzzy approach to estimate the fuzzy index of poverty (FIP) in fourteen Sub-Saharan African (SSA) countries using Demographic and Health Survey (DHS) data and explores whether pictures created by the standard headcount ratio at $1.90 a day and the fuzzy index of poverty tell a similar story. The results suggest that there is indeed considerable mismatch between poverty headcount and the fuzzy index of multidimensional poverty, meaning that the majority of the most deprived people (as identified by the fuzzy index of multidimensional poverty) would not be identified by the poverty headcount ratio. Moreover, we find that poverty is distributed differently by colonial heritage (language). In particular, the most deprived countries in SSA are French-speaking.

Keywords: fuzzy set approach, multidimensional poverty, poverty headcount, overlap, Sub-Saharan Africa

Procedia PDF Downloads 168
9860 The Effects of Hydraulic Retention Time on the Sludge Characteristics and Effluent Quality in an Aerobic Suspension Sequencing Batch Reactor

Authors: Ali W. N. Alattabi, Clare B. Harris, Rafid M. Alkhaddar, Montserrat Ortoneda, David A. Phipps, Ali Alzeyadi, Khalid S. Hashim

Abstract:

This study was performed to optimise the hydraulic retention time (HRT) and study its effects on the sludge characteristics and the effluent quality in an aerobic suspension sequencing batch reactor (ASSBR) treating synthetic wastewater. The results showed that increasing the HRT from 6 h to 12 h significantly improved the COD and Nitrate removal efficiency; it was increased from 78.7% - 75.7% to 94.7% – 97% for COD and Nitrate respectively. However, increasing the HRT from 12 h to 18 h reduced the COD and Nitrate removal efficiency from 94.7% - 97% to 91.1% – 94.4% respectively. Moreover, Increasing the HRT from 18 h to 24 h did not affect the COD and Nitrate removal efficiency. Sludge volume index (SVI) was used to monitor the sludge settling performance. The results showed a direct relationship between the HRT and SVI value. Increasing the HRT from 6 h to 12 h led to decrease the SVI value from 123 ml/g to 82.5 ml/g, and then it remained constant despite of increasing the HRT from 12 h to 18 h and to 24 h. The results obtained from this study showed that the HRT of 12 h was better for COD and Nitrate removal and a good settling performance occurred during that range.

Keywords: COD, hydraulic retention time, nitrate, sequencing batch reactor, sludge characteristics

Procedia PDF Downloads 340
9859 A Review of the Handling and Disposal of Botulinum Toxin in a Maxillofacial Unit

Authors: Ashana Gupta

Abstract:

Aim: In the UK, Botulinum Toxin (botox) is authorised for treating chronic myofascial pain secondary to masseter muscle hypertrophy (Fedorowicz et al. 2013). This audit aimed to ensure the Maxillofacial Unit is meeting the trust guidelines for the safe storage and disposal of botox. Method: The trust upholds a strict policy for botox handling. The audit was designed to optimise several elements including Staff awareness of regulations around botox handling A questionnaire was designed to test knowledge of advised storage temperatures, reporting of adverse events, disposal procedures and regulatory authorities. Steps taken to safely delivertoxin and eliminate unused toxin. A checklist was completed. These include marks for storagetemperature, identification checks, disposal of sharps, deactivation of toxin, and disposal. Results: All staff correctly stated storage requirements for toxin. 75% staff (n=8) were unsure about reporting and regulations. Whilst all staff knew how to dispose of vials, 0% staff showed awareness for the crucial step of deactivating toxin. All checklists (n=20) scored 100% for adequate storage, ID checks, and toxin disposal. However, there were no steps taken to deactivate toxin in any cases. Staff training took place with revision to clinical protocols. In line with Trust guidelines, an additional clinical step has been introduced including use of 0.5% sodium hypochlorite to deactivate botox. Conclusion: Deactivation is crucial to ensure residual toxin is not misused. There are cases of stolen botox within South-Tees Hospital (Woodcock, 2014). This audit was successful in increasing compliance to safe handling and disposal of botox by 100% and ensured our hospitalmeets Trust guidance.

Keywords: botulinum toxin, aesthetics, handling, disposal

Procedia PDF Downloads 163
9858 Identification of Healthy and BSR-Infected Oil Palm Trees Using Color Indices

Authors: Siti Khairunniza-Bejo, Yusnida Yusoff, Nik Salwani Nik Yusoff, Idris Abu Seman, Mohamad Izzuddin Anuar

Abstract:

Most of the oil palm plantations have been threatened by Basal Stem Rot (BSR) disease which causes serious economic impact. This study was conducted to identify the healthy and BSR-infected oil palm tree using thirteen color indices. Multispectral and thermal camera was used to capture 216 images of the leaves taken from frond number 1, 9 and 17. Indices of normalized difference vegetation index (NDVI), red (R), green (G), blue (B), near infrared (NIR), green – blue (GB), green/blue (G/B), green – red (GR), green/red (G/R), hue (H), saturation (S), intensity (I) and thermal index (T) were used. From this study, it can be concluded that G index taken from frond number 9 is the best index to differentiate between the healthy and BSR-infected oil palm trees. It not only gave high value of correlation coefficient (R=-0.962), but also high value of separation between healthy and BSR-infected oil palm tree. Furthermore, power and S model developed using G index gave the highest R2 value which is 0.985.

Keywords: oil palm, image processing, disease, leaves

Procedia PDF Downloads 475
9857 Does Women Involvement in Politics Decrease Corruption? A Context Based Approach to the Corruption Rate Index of ASEAN Countries

Authors: Lu Anne A. Godinez, May Claudine I. Gador, Preacious G. Gumolon, Louiechi Von R. Mendoza, Neil Bryan N. Moninio

Abstract:

Gender equality and women empowerment is the third of eight Millennium Development Goals. Understanding corruption’s linkages to gender equality issues and how it impacts women’s empowerment is part of the broader process of advancing women’s rights and understanding the gender dimensions of democratic governance. Taking a long view of political (corruption index) and the social (women empowerment) dimension — a view from 2015 to 2030, a context based forecast was conducted to forecast the ASEAN corruption index in the next 15 years, answering the question: “Does women political involvement decrease corruption rate index of ASEAN countries in the next 15 years?” The study have established that there will be an increase women political involvement in the ASEAN countries in the next 15 years that will cause a drop on corruption rate index. There will be a significant decline on corruption rate index in 2030. This change entails reform not only in the political aspect of progress, but to the social aspect as well. Finally, the political aspect is increasing at a constant rate however a double or triple increase of the social aspect is seen to be the key solution for corruption.

Keywords: women, women political involvement, corruption, gender equity index, economic participation, educational attainment, political empowerment, control of corruption, regulatory quality, rule of law, voice and accountability government effectiveness, political stability and corruption perception index

Procedia PDF Downloads 385