Search results for: fair value accounting

Authors: Hamidreza Joodaki, Sara Farzaneh, Jaleh Afshar Qhazvin

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Tourism industry is considered as the greatest and most various industry in the world. Most of these countries know this dynamic industry as main source of income, occupation, growth of private sector and development of infrastructure. One of the old methods of investment in countries such as Iran have transitional economy, is buying land and house, sometimes is resulted to high profit and of course for this reason hustler's are very interested in this background. Nowadays buying and selling land in the areas with pleasant climate in our country is considered. Since, Shahmirzad is a city with fair and desired environmental attractions is located in the border of deserted cities, mainly has special climatic position and these conditions are resulted to attraction of passenger, tourist for passing their leisure hours from Semnan and other cities of the area and from other provinces in hot seasons and with regard to these suitable conditions in the city buying land and housing also have been considered by most of residents of Semnan and cities around Shahmirzad by now. The aim of present research is investigation the role of tourism in increasing price of land and housing in Shahmirzad city. By studying on price of land and housing especially in central area, that gardens of the city are located in this area, we have concluded that role of tourism have caused in price of land and housing specially these prices in central and old areas are more expensive than towns around the city.

Keywords: tourism, climate conditions, price of land and housing, Shahmirzad

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Authors: Syed Bilawal Ali Shah

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The investigation of the hydrocarbon source rock potential of Eocene-Paleocene formations of Potwar Basin, part of Upper Indus Basin Pakistan, was done using geochemical and petrological techniques. Analysis was performed on forty-five core-cutting samples from two wells. The sequences analysed are Sakesar, Lockhart and Patala formations of Potwar Basin. Patala Formation is one of Potwar Basin's major petroleum-bearing source rocks. The Lockhart Formation samples VR (%Ro) and Tmax data indicate that the formation is early mature to immature for petroleum generation for hydrocarbon generation; samples from the Patala and Sakesar formations, however, have a peak oil generation window and an early maturity (oil window). With 3.37 weight percent mean TOC and HI levels up to 498 mg HC/g TOC, the source rock characteristics of the Sakesar and Patala formations generally exhibit good to very strong petroleum generative potential. The majority of sediments representing Lockhart Formation have 1.5 wt.% mean TOC having fair to good potential with HI values ranging between 203-498 mg HC/g TOC. 1. The analysed sediments of all formations possess primarily mixed Type II/III and Type III kerogen. Analysed sediments indicate that both the Sakesar and Patala formations can possess good oil-generation potential and may act as an oil source rock in the Potwar Basin.

Keywords: Potwar Basin, Patala Shale, Rock-Eval pyrolysis, Indus Basin, VR %Ro

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Authors: Safa Lazzem, Faouzi Jilani

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The aim of this research is to investigate the impact of diversification strategy on the nature of the relationship between leverage and accrual-based earnings management through panel-estimation techniques based on a sample of 162 nonfinancial French firms indexed in CAC All-Tradable during the period from 2006 to 2012. The empirical results show that leverage increases encourage managers to manipulate earnings management. Our findings prove that the diversification strategy provides the needed context for this accounting practice to be possible in highly diversified firms. In addition, the results indicate that diversification moderates the relationship between leverage and accrual-based earnings management by changing the nature and the sign of this relationship.

Keywords: diversification, earnings management, leverage, panel-estimation techniques

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Authors: Husham Bayazed, Fatimah Yousif

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Purpose of Presentation: The infant immune system has a reputation for being weak and underdeveloped when compared to the adult immune system, but the comparison isn’t quite fair. At the start, as the COVID-19 pandemic drags on and evolves, many Pediatricians and kids' parents have been left with renewed questions about the consequences and sequel of infection on children and the steps to be taken if their child has the symptoms of COVID-19 or tests positive. Recent Findings Literature reviews and recent studies revealed that children are better than adults at controlling SARS-CoV-2. There was conflicting evidence on age-related differences in ACE2 expression in the nose and lungs. But scientists who measured the ‘viral load’ in children's upper airways have seen no clear difference between children and adults. Moreover, the hypothesis is that kids might be more exposed to other coronaviruses common cold, with a production of ready protective antibodies to lock on to the pandemic coronavirus. But the evidence suggests that adults also have this immunity too. Strikingly, these ‘cross-reactive’ antibodies don’t offer any special protection. Summary One of the few silver linings of the Covid-19 pandemic is that children are relatively spared. The kid's Innate Immunity is hardly the whole story, the innate immune response against SARS-CoV-2 infection is early initiative calm with low immunological tone to prevent an overactive immunity and with rapidly repair damage to the lungs in contrast to stormy waves in adults. Therefore, Kids are at much lower risk of Covid-19 infection, and they are still winning the battle against Covid-19 with their innate immunity.

Keywords: Covid-19, kids, ACE2 receptors, immunity

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Authors: Alvaro Javier Ortega

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A large number of companies face the challenge of matching highly-skilled professionals to high-end positions by human resource deployment professionals. However, when the professional list and tasks to be matched are larger than a few dozens, this process result is far from optimal and takes a long time to be made. Therefore, an automated assignment algorithm for this workforce management problem is needed. The majority of companies are divided into several sectors or departments, where trained employees with different experience levels deal with a large number of tasks daily. Also, the execution order of all tasks is of mater consequence, due to some of these tasks just can be run it if the result of another task is provided. Thus, a wrong execution order leads to large waiting times between consecutive tasks. The desired goal is, therefore, creating accurate matches and a near-optimal execution order that maximizes the number of tasks performed and minimizes the idle time of the expensive skilled employees. The problem described before can be model as a mixed-integer non-linear programming (MINLP) as it will be shown in detail through this paper. A large number of MINLP algorithms have been proposed in the literature. Here, genetic algorithm solutions are considered and a comparison between two different mutation approaches is presented. The simulated results considering different complexity levels of assignment decisions show the appropriateness of the proposed model.

Keywords: employees, genetic algorithm, industry management, workforce

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Authors: A. Ravinder Nath, D. Jaya Prakash, T. Venkateshwarlu, P. Raja Rao

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The introduction of novel practices in research and innovation management at the university are likely to make a real difference in improving the quality of life and boost the global competitiveness for sustainable economic growth. Establishment a specific institutional structure at the university level provides professional management and administrative expertise to the university’s research community by sourcing out funding opportunities, extending guidance in grant proposal preparation and submission and also assisting in the post award reporting and regulatory observance. In addition to these it can involve in negotiating fair and equitable research contracts. Further it administer research governance to provide support and encourage collaborations across all disciplines of the university with industry, government, community based organizations, foundations, and associations at the local, regional, national and international levels/scales. The partnerships in research and innovation are more powerful and far needed tools for knowledge-based economy, where the universities can offer the services of much wanted human resources to promote, foster, and sustain excellence in research. In addition to this the institutes provide amply desired infrastructure and expertise to work with the investigators, and the industry will generate required financial resources in a coordinated manner. Further it is possible to carryout high-end applied research and synergizes the research capabilities and professional skills of students, faculty, scientists, and industrial work force.

Keywords: collaborations, competitiveness, contracts, governance

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Authors: Mennani Maha, Attak El Houssain

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Under the massive effect of the Covid-19 health crisis, marked by a loss of competitiveness, a slowdown in growth and an accumulation of the repercussions of socio-economic inequalities, a considerable effort must be combined, in Morocco, to put into perspective macro-political, macro-economic and social opportunities. The development of a new economic and social approach is essential in order to respond to the authenticity of the new development model that will be used by the country. The appropriation of strategies of solidarity and social cohesion constitutes a participatory, competitive and inclusive approach to support the functionalities of the economic, social and political system. Therefore, the search for alternative financial resources has become a necessity to achieve the objectives of sustainable socio-economic growth on the one hand; and to promote, on the other hands, the dynamics, of large scale, social investments. The zakat remains a site of the Islamic economy dedicated to stimulating the bases of a collective adhesion of the population on the economic, as well as on the social level, thanks to a fair and equitable distribution of the zakat funds. However, Morocco is one of the few Muslim countries that has not yet had an institution for collecting and distributing this Islamic duty, which makes it difficult to measure the socio-economic impact of zakat. This theoretical document essentially ensures the development of the crucial utility of institutionalizing zakat in order to reinforce the objectives of social solidarity in Morocco in line with the process of conceptualizing a new development model.

Keywords: zakat, socio-economic development, solidarity, social investment

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Authors: Kuo-Cheng Liu

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In the latest research efforts, the structures of the image in the spatial domain have been successfully analyzed and proved to deduce the visual masking for accurately estimating the visibility thresholds of the image. If the structural properties of the video sequence in the temporal domain are taken into account to estimate the temporal masking, the improvement and enhancement of the as-sessing spatio-temporal visibility thresholds are reasonably expected. In this paper, the temporal characteristics of human perception to the change in block structures on the time axis are analyzed. The temporal characteristics of human perception are represented in terms of the significant variation in block structures for the analysis of human visual system (HVS). Herein, the block structure in each frame is computed by combined the pattern masking and the contrast masking simultaneously. The contrast masking always overestimates the visibility thresholds of edge regions and underestimates that of texture regions, while the pattern masking is weak on a uniform background and is strong on the complex background with spatial patterns. Under considering the significant variation of block structures between successive frames, we extend the block structures of images in the spatial domain to that of video sequences in the temporal domain to analyze the relation between the inter-frame variation of structures and the temporal masking. Meanwhile, the subjective viewing test and the fair rating process are designed to evaluate the consistency of the temporal characteristics with the HVS under a specified viewing condition.

Keywords: temporal characteristic, block structure, pattern masking, contrast masking

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Authors: Francisco Toledo-Castillo, María Josefa Sospedra-Baeza, Sergio Hidalgo-Fuentes

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Motorcycles constitute about 9% of all motorized vehicles in Spain and are generally overrepresented in traffic accidents, accounting for 21% of total accidents. Six years of motorcycle accident data were obtained through the national accident database of Spain (Dirección General de Tráfico). Some of the studied factors are age, gender, helmet wearing, alcohol consumption, speeding, subject’s driving license and for how long it has been held, the trip purpose, and the presence of a passenger on the vehicle. Key findings show helmet use, unsafe speed, the trip purpose, weather, distraction, collision type and other variables play significant roles in crash-injury outcomes. Finally, we examine evolution of mortality and severity from 2006 to 2011.

Keywords: motorcycle accidents, risk factors, statistics, Spain

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Authors: Shun-Qi Zhang, Shu-Yang Zhang, Min Chen

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Applying strong electric field on piezoelectric actuators, on one hand very significant electroelastic material nonlinear effects will occur, on the other hand piezo plates and shells may undergo large displacements and rotations. In order to give a precise prediction of piezolaminated smart structures under large electric field, this paper develops a finite element (FE) model accounting for both electroelastic material nonlinearity and geometric nonlinearity with large rotations based on the first order shear deformation (FSOD) hypothesis. The proposed FE model is applied to analyze a piezolaminated semicircular shell structure.

Keywords: smart structures, piezolamintes, material nonlinearity, strong electric field

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Authors: Iram Malik, Mahrukh Shaukat, Abeer Malik, Hafiz Mushtaq Ahmad

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There has been a lot of research on cyberbullying but there is limited research on the topic of accidental cyberbullying on social media with a special focus on healthcare industry. This study emphasizes to uncover the factors that contribute to accidental cyberbullying on social media and how it affects individuals, professionals’ and organizations in health care sector. Nowadays social media is becoming a necessary part of our daily life; there is a need to look into how it is shaping our social life and behaviors displayed online. Instances of cyber bullying can have long-term repercussions due to over-sharing of information. The study used simple random sampling and the instrument of data collection was survey. A sample size of 250 healthcare professionals was chosen from the twin cities of Rawalpindi and Islamabad, Pakistan to examine the relationship between their attitude towards internet use, psychological distress, verbal aggression, envy, frustration, self-compassion, personality traits and accidental cyberbullying on social media. The results of the study have been encouraging. The findings show that psychological distress, aggression, envy, frustration and personality traits had direct effect on accidental cyberbullying whereas compassion, altruism lessened the effect of accidental cyberbullying behavior. It is our intent that the findings of this study could help raise awareness regarding fair use of social media, help policy makers in developing appropriate policies for avoiding cyberbullying in future.

Keywords: accidental cyberbullying, aggression, cyberbullying, frustration, social media

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Authors: Philemon Rakoto

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This paper tests the improvement of financial reporting quality when firms award stock options to their executives. The originality of this study is that we introduce the moderating effect of business ethics in the model. The sample is made up of 116 Canadian high-technology firms with available data for the fiscal year ending in 2012. We define the quality of financial reporting as the value relevance of accounting information as developed by Ohlson. Our results show that executive stock option award alone does not improve the quality of financial reporting. Rather, the quality improves when a firm awards stock options to its executives and investors perceive that the level of business ethics in that firm is high.

Keywords: business ethics, Canada, high-tech firms, stock options, value relevance

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Authors: Sonia Rebai, Mohamed Naceur Azaiez, Dhafer Saidane

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In this study, we develop a performance evaluation model based on a multi-attribute utility approach aiming at reaching the sustainable banking (SB) status. This model is built accounting for various banks’ stakeholders in a win-win paradigm. In addition, it offers the opportunity for adopting a global measure of performance as an indication of a bank’s sustainability degree. This measure is referred to as banking sustainability performance index (BSPI). This index may constitute a basis for ranking banks. Moreover, it may constitute a bridge between the assessment types of financial and extra-financial rating agencies. A real application is performed on three French banks.

Keywords: multi-attribute utility theory, performance, sustainable banking, financial rating

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Authors: Sangeeta Tripathi, Muna Al Shahri

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This research article presents the changing role and status of women in Oman. Transformation of women’s status started with the regime of His Majesty Sultan Qaboos Bin Said in 1970. It is always desired by the Sultan to enable women in all the ways for the balance growth of the country. Forbidding full face veil for women in public offices is one of the best efforts for their empowerment. Women education is also increasing rapidly. They are getting friendly with new information communication technology and using different social media applications such as WhatsApp, Instagram and Facebook for interaction and economic growth. Though there are some traditional and tribal boundaries, women are infused with courage and enjoying fair treatment and equal opportunities in different career positions. The study will try to explore changing mindset of young Omani women towards these traditional tribal boundaries, cultural heritage, business and career: ‘How are young Omani women making balance between work and social prestige?’, ‘How are they preserving their cultural values, embracing new technologies and approaching social network to enhance their economic power.’ This paper will discover their hurdles while using internet for their new entrepreneur. It will also examine the prospects of online business in Oman. The mixed research methodology is applied to find out the result.

Keywords: advertising, business, entrepreneurship, tribal barrier

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Authors: Sharon Truter, Ann B. Shuttleworth-Edwards

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South Africa is a developing country with significant diversity in languages spoken and quality of education available, creating challenges for fair and accurate neuropsychological assessments when most available neuropsychological tests are obtained from English-speaking developed countries. The aim of this research was to compare normative data on a spectrum of commonly used neuropsychological tests for English- and Afrikaans-speaking South Africans with relatively high quality of education and South Africans with relatively low quality of education who speak Afrikaans, Sesotho, Setswana, Sepedi, Tsonga, Venda, Xhosa or Zulu. The participants were all healthy adults aged 18-60 years, with 8-12 years of education. All the participants were tested in their first language on the following tests: two non-verbal tests (Rey Osterrieth Complex Figure Test and Bell Cancellation Test), four verbal fluency tests (category, phonemic, verb and 'any words'), one verbal learning test (Rey Auditory Verbal Leaning Test) and three tests that have a verbal component (Trail Making Test A & B; Symbol Digit Modalities Test and Digit Span). Descriptive comparisons of mean scores and standard deviations across the language groups and between the groups with relatively high versus low quality of education highlight the importance of using normative data that takes into account language and quality of education.

Keywords: cross-cultural, language, multi-lingual, neuropsychological testing, quality of education

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Authors: Monica Santi, Evita Puspitasari

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International Financial Reporting Standard (IFRS) has developed the principle based accounting standard. Based on this, IASB then eliminated the conservatism concept within accounting framework. Conservatism concept represents a prudent reaction to uncertainty to try to ensure that uncertainties and risk inherent in business situations are adequately considered. The conservatism concept has two ingredients: conditional conservatism or ex-post (news depending prudence) and unconditional conservatism or ex-ante (news-independent prudence). IFRS in substance disregards the unconditional conservatism because the unconditional conservatism can cause the understatement assets or overstated liabilities, and eventually the financial statement would be irrelevance since the information does not represent the real fact. Therefore, the IASB eliminate the conservatism concept. However, it does not decrease the practice of unconditional conservatism in the financial statement reporting. Therefore, we expected the earnings quality would be affected because of this situation, even though the IFRS implementation was expected to increase the earnings quality. The objective of this study was to provide empirical findings about the unconditional conservatism and the earnings quality before and after the IFRS adoption. The earnings per accrual measure were used as the proxy for the unconditional conservatism. If the earnings per accrual were negative (positive), it meant the company was classified as the conservative (not conservative). The earnings quality was defined as the ability of the earnings in reflecting the future earnings by considering the earnings persistence and stability. We used the earnings response coefficient (ERC) as the proxy for the earnings quality. ERC measured the extant of a security’s abnormal market return in response to the unexpected component of reporting earning of the firm issuing that security. The higher ERC indicated the higher earnings quality. The manufacturing companies listed in the Indonesian Stock Exchange (IDX) were used as the sample companies, and the 2009-2010 period was used to represent the condition before the IFRS adoption, and 2011-2013 was used to represent the condition after the IFRS adoption. Data was analyzed using the Mann-Whitney test and regression analysis. We used the firm size as the control variable with the consideration the firm size would affect the earnings quality of the company. This study had proved that the unconditional conservatism had not changed, either before and after the IFRS adoption period. However, we found the different findings for the earnings quality. The earnings quality had decreased after the IFRS adoption period. This empirical results implied that the earnings quality before the IFRS adoption was higher. This study also had found that the unconditional conservatism positively influenced the earnings quality insignificantly. The findings implied that the implementation of the IFRS had not decreased the unconditional conservatism practice and has not altered the earnings quality of the manufacturing company. Further, we found that the unconditional conservatism did not affect the earnings quality. Eventhough the empirical result shows that the unconditional conservatism gave positive influence to the earnings quality, but the influence was not significant. Thus, we concluded that the implementation of the IFRS did not increase the earnings quality.

Keywords: earnings quality, earnings response coefficient, IFRS Adoption, unconditional conservatism

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Authors: M. Chavleishvili

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The paper presents the trends of Georgian hazelnut market development and analyses the competitive advantages which will help Georgia to enter international hazelnut market using modern technologies. The history of hazelnut crop development and hazelnut species in Georgia are discussed. For hazelnut supply analysis trends in hazelnut production are considered, trends in export and import development is evaluated, domestic hazelnut market is studied and analysed based on expert interviews and initial accounting materials. In order to achieve and strengthen its position in international market, potential advantages and disadvantages of Georgian hazelnut are revealed, analysis of export and import possibilities of hazelnut is presented. Recommendations are developed based on the conclusions, which are made through identifying the key factors that hinder development of Georgian hazelnut market.

Keywords: hazelnut market, hazelnut export and import, competitiveness of hazelnut

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Authors: K. Iskandar, N. H. Radzi, R. Aziz, M. S. Kamaruddin, M. N. Abdullah, S. A. Jumaat

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Nowadays many developing countries have been undergoing a restructuring process in the power electricity industry. This process has involved disaggregating former state-owned monopoly utilities both vertically and horizontally and introduced competition. The restructuring process has been implemented by the Australian National Electricity Market (NEM) started from 13 December 1998, began operating as a wholesale market for supply of electricity to retailers and end-users in Queensland, New South Wales, the Australian Capital Territory, Victoria and South Australia. In this deregulated market, one of the important issues is the transmission pricing. Transmission pricing is a service that recovers existing and new cost of the transmission system. The regulation of the transmission pricing is important in determining whether the transmission service system is economically beneficial to both side of the users and utilities. Therefore, an efficient transmission pricing methodology plays an important role in the Australian NEM. In this paper, the transmission pricing methodologies that have been implemented by the Australian NEM which are the Cost Reflective Network Pricing (CRNP) and Modified Cost Reflective Network Pricing (MCRNP) methods are investigated for allocating the transmission service charges to the transmission users. A case study using 6-bus system is used in order to identify the best method that reflects a fair and equitable transmission service charge.

Keywords: cost-reflective network pricing method, modified cost-reflective network pricing method, restructuring process, transmission pricing

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Authors: Oseyemi O. Olubomehin, Edith O. Ajaiyeoba, Kio A. Abo, Eleonora D. Goosen

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Diabetes is a major degenerative disease of global concern and it is the third most lethal disease of mankind, accounting for about 3.2 million deaths annually. Lowering postprandial hyperglycemia by inhibition of carbohydrate hydrolyzing enzyme such as alpha-amylase is one of the therapeutic approaches to treat Type 2 Diabetes. Alpha-amylase inhibitors from plants have been found to be effective in managing postprandial hyperglycemia. In continuation of our anti-diabetic activities of this plant, bioassay-guided fractionation and isolation using 0.1-1.0 mg/mL furnished djalonenol, a monoterpene diol with a significant 53.7% α-amylase inhibition (p<0.001) from the stem bark which was comparable to acarbose which gave a 54.9% inhibition. Spectral characterization using Infra-red, Gas Chromatogrphy-Mass spectrometry, 1D and 2D NMR of the isolated compound was done to elucidate the structure of the compound.

Keywords: alpha-amylase inhibitor, hyperglycemia, postprandial, diabetes

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Authors: Ruwen Pei

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In the rapidly evolving landscape of the digital economy, platform employment has emerged as a transformative labor force, fundamentally altering the traditional paradigms of the employer-employee relationship. This paper provides a comprehensive analysis of the unique dynamics and intricate legal challenges associated with platform work, where workers often navigate precarious labor conditions without the robust safety nets typically afforded in traditional industries. It underscores the limitations of current labor regulations, particularly in addressing pressing concerns such as income volatility and disparate benefits. By drawing insights from diverse global case studies, this study emphasizes the compelling need for platform companies to shoulder their social welfare responsibilities, ensuring fair treatment and security for their workers. Moreover, it critically examines the profound influence of socio-cultural factors and educational awareness on the platform economy, shedding light on the complexities of this emerging labor landscape. Advocating for a harmonious equilibrium between flexibility and security, this paper calls for substantial legal reforms and innovative policy initiatives that can adapt to the evolving nature of work in the digital age. Finally, it anticipates forthcoming trends in the digital economy and platform labor relations, underscoring the significance of proactive adaptation to foster equitable and inclusive employment practices.

Keywords: platform employment, labor protections, social welfare, legal reforms, digital economy

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Authors: Yan Wang, Yuan George Shan

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This study examines whether earnings management reduces firm performance and how other comprehensive income (OCI) disclosure and strong corporate governance restrain earnings management. Using a data set comprising 6,260 firm-year observations from listed companies on the Shanghai and Shenzhen Stock Exchanges during 2009–2015, the results indicate that OCI disclosure generally improves firm performance, but earnings management lowers firm performance. The study also finds that OCI disclosure and corporate governance are complementary in restraining earnings manipulation and promote firm performance. The implications of the findings are relevant policy-makers and regulators in assisting them evaluate the consequences of convergence of Chinese Accounting Standards with the International Financial Reporting Standards.

Keywords: other comprehensive income, corporate governance, earnings management, firm performance, China

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Authors: Alvine Sandrine Ndinchout, D. P. Chattopadhyay, Moundipa Fewou Paul, Nyegue Maximilienne Ascension, Varinder Kaur, Sukhraj Kaur, B. H. Patel

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Dacryodes macrophylla is a species of the Burseraceae family that is widespread in Cameroon, Equatorial Guinea, and Gabon. The only part of D. macrophylla known to use is the pulp contained in the fruit. This very juicy pulp is consumed directly and used in making juices. During consumption, these fruit leaves a dark blackish colour on fingers and garment. This observation means that D. macrophylla fruits must be a good source of natural dye with probably good fastness properties on textile materials. But D. macrophylla has not yet been investigated with reference as a potential source of natural dye to our best knowledge. Natural dye has been extracted using water as solvent by soxhlet extraction method. The extracted color was characterized by spectroscopic studies like UV/Visible and further tested for antimicrobial activity against gram-negative (Vibrio cholerae, Escherichia coli, Salmonella enterica serotype Typhi, Shigella flexneri) and gram-positive (Listeria monocytogenes, Staphylococcus aureus) bacteria. It was observed that the water extract of D. macrophylla showed antimicrobial activities against S. enterica. The results of fastness properties of the dyed fabrics were fair to good. Taken together, these results indicate that D. macrophylla can be used as natural dye not only in textile but also in other domains like food coloring.

Keywords: antimicrobial activity, natural dye, silk, wash fastness, wool

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Authors: Azeem Alphonce

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In Pakistan, there is a variety of skin tones and colors across all provinces. However, a fair complexion is one of the standards of beauty among females in Pakistan, which creates insecurities in dark-complexioned females. This research is a critical discourse analysis of the language used on beauty products for females in Pakistan. The purpose was to analyze the language used on female beauty products using Van Dijk's three-stage socio-cognitive model to understand what message is received from the few words written and repeated across the packaging of various facial products, why such language is used and what are its wider socio-cognitive effects? The criterion for the selection of beauty products was skin whitening terminologies and the language used on these products. The results showed that over 57 per cent of products utilized skin-whitening terms. The adjectives written on the package indicate that fairer skin is the ultimate beauty goal of females. The analysis explored how the language reinforces unfair beauty standards and perpetuates colorism. It was concluded that female beauty products utilize discriminatory discourse by marginalizing individuals of darker skin tones. Fairer skin is promoted, whereas darker skin is referred to as a problem, flaw or imperfection. Socially shared mental models seem to have caused beauty companies to exploit and promote perceptions of colorism in society. Therefore, such discourse should be prevented, and beauty companies should utilize their discourse to promote acceptance of various skin tones.

Keywords: language, skin whitening products, beauty standards, social mental models

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Authors: Moien Mojabi, Aurelien Hospital, Daniel Potts, Chris Young, Albert Leung

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The wave analysis is an integral part of the hydrotechnical assessment carried out during the permitting and design phases for coastal structures, such as marinas. This analysis aims in quantifying: i) the Suitability of the coastal structure design against Small Craft Harbour wave tranquility safety criterion; ii) Potential environmental impacts of the structure (e.g., effect on wave, flow, and sediment transport); iii) Mooring and dock design and iv) Requirements set by regulatory agency’s (e.g., WSA section 11 application). While a complex three-dimensional hydrodynamic modelling approach can be applied on large-scale projects, the need for an efficient and reliable wave analysis method suitable for smaller scale marina projects was identified. As a result, Tetra Tech has developed and applied an integrated analysis framework (hereafter TT approach), which takes the advantage of the state-of-the-art numerical models while preserving the level of simplicity that fits smaller scale projects. The present paper aims to describe the TT approach and highlight the key advantages of using this integrated framework in lake marina projects. The core of this methodology is made by integrating wind, water level, bathymetry, and structure geometry data. To respond to the needs of specific projects, several add-on modules have been added to the core of the TT approach. The main advantages of this method over the simplified analytical approaches are i) Accounting for the proper physics of the lake through the modelling of the entire lake (capturing real lake geometry) instead of a simplified fetch approach; ii) Providing a more realistic representation of the waves by modelling random waves instead of monochromatic waves; iii) Modelling wave-structure interaction (e.g. wave transmission/reflection application for floating structures and piles amongst others); iv) Accounting for wave interaction with the lakebed (e.g. bottom friction, refraction, and breaking); v) Providing the inputs for flow and sediment transport assessment at the project site; vi) Taking in consideration historical and geographical variations of the wind field; and vii) Independence of the scale of the reservoir under study. Overall, in comparison with simplified analytical approaches, this integrated framework provides a more realistic and reliable estimation of wave parameters (and its spatial distribution) in lake marinas, leading to a realistic hydrotechnical assessment accessible to any project size, from the development of a new marina to marina expansion and pile replacement. Tetra Tech has successfully utilized this approach since many years in the Okanagan area.

Keywords: wave modelling, wind-wave, extreme value analysis, marina

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Authors: Khandaker Fariha Ahmed, Md. Noman Munshi, Tarin Sultana, Md. Zoynul Abedin

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Suitability number (SN) is perhaps one of the most important parameters of coarse-grained soil in assessing its appropriateness to use as a backfill in retaining structures, sand compaction pile, Vibro compaction, and other similar foundation and ground improvement works. Though determined in an empirical manner, it is imperative to study SN to understand its relation with other aggregate properties like fineness modulus (FM), and strength and density properties of sandy soil. The present paper reports the findings of the study on the examination of the properties of sandy soil, as mentioned. Random numbers were generated to obtain the percent fineness on various sieve sizes, and fineness modulus and suitability numbers were predicted. Sand samples were collected from the field, and test samples were prepared to determine maximum density, minimum density and shear strength parameter φ against particular fineness modulus and corresponding suitability number Five samples of SN value of excellent (0-10) and three samples of SN value fair (20-30) were taken and relevant tests were done. The data obtained from the laboratory tests were statistically analyzed. Results show that with the increase of SN, the value of FM decreases. Within the SN value rated as excellent (0-10), there is a decreasing trend of φ for a higher value of SN. It is found that SN is dependent on various combinations of grain size properties like D10, D30, and D20, D50. Strong linear relationships were obtained between SN and FM (R²=.0.93) and between SN value and φ (R²=.94). Correlation equations are proposed to define relationships among SN, φ, and FM.

Keywords: density, fineness modulus, shear strength parameter, suitability number

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Authors: Gangacharyulu Dasaroju, Sumeet Sharma, Sanjay Singh

Abstract:

Heat pipe is characterised as superconductor of heat because of its excellent heat removal ability. The operation of several engineering system results in generation of heat. This may cause several overheating problems and lead to failure of the systems. To overcome this problem and to achieve desired rate of heat dissipation, there is need to study the performance of heat pipe with annular fins under free convection at different inclinations. This study demonstrates the effect of different mass flow rate of hot fluid into evaporator section on the condenser side heat transfer coefficient with annular fins under natural convection at different inclinations. In this study annular fins are used for the experimental work having dimensions of length of fin, thickness of fin and spacing of fin as 10 mm, 1 mm and 6 mm, respectively. The main aim of present study is to discover at what inclination angles the maximum heat transfer coefficient shall be achieved. The heat transfer coefficient on the external surface of heat pipe condenser section is determined by experimental method and then predicted by empirical correlations. The results obtained from experimental and Churchill and Chu relation for laminar are in fair agreement with not more than 22% deviation. It is elucidated the maximum heat transfer coefficient of 31.2 W/(m²-K) at 25˚ tilt angle and minimal condenser heat transfer coefficient of 26.4 W/(m²-K) is seen at 45˚ tilt angle and 200 ml/min mass flow rate. Inclination angle also affects the thermal performance of heat pipe. Beyond 25^o inclination, heat transport rate starts to decrease.

Keywords: heat pipe, annular fins, natural convection, condenser heat transfer coefficient, tilt angle

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Authors: Prateep Wajeetongratana

Abstract:

This research aims to study the audit quality that affected to the reputation of the certified public accountants in Thailand. The researcher defined the population for this research as a group of the certified public accountants in Thailand who are the member of the federation of accounting professions under the royal patronage of his majesty the king also disclose their information .The total sampling size is 325. The results showed the audit quality factor has influence to the reputation of the certified public accountants in Thailand by accuracy auditing, objectiveness auditing and clearness auditing .These factors show by y1 = 1.381 + .372x1.1 + .309x1.2 + .305x1.3 can be describe as professional standard strictly factor (Y.1.1) and the new clients raised from word of mount of old clients regularly factor (Y.1.2) by regression coefficient (R2) as.242, this shows that such variables could predict the audit quality variable as 24.2 percent.

Keywords: audit quality, certified public accountants in Thailand, reputation

Procedia PDF Downloads 227

Authors: Khaled R. Khater

Abstract:

All civil engineering projects include excavation work and therefore need some retaining structures. Cantilever secant pile walls are an economical supporting system up to 5.0-m depths. The parameters controlling wall tip displacement are the focus of this paper. So, two analysis techniques have been investigated and arbitrated. They are the conventional method and finite element analysis. Accordingly, two computer programs have been used, Excel sheet and Plaxis-2D. Two soil models have been used throughout this study. They are Mohr-Coulomb soil model and Isotropic Hardening soil models. During this study, two soil densities have been considered, i.e. loose and dense sand. Ten wall rigidities have been analyzed covering ranges of perfectly flexible to completely rigid walls. Three excavation depths, i.e. 3.0-m, 4.0-m and 5.0-m were tested to cover the practical range of secant piles. This work submits beneficial hints about secant piles to assist designers and specification committees. Also, finite element analysis, isotropic hardening, is recommended to be the fair judge when two designs conflict. A rational procedure using empirical equations has been suggested to upgrade the conventional method to predict wall tip displacement ‘δ’. Also, a reasonable limitation of ‘δ’ as a function of excavation depth, ‘h’ has been suggested. Also, it has been found that, after a certain penetration depth any further increase of it does not positively affect the wall tip displacement, i.e. over design and uneconomic.

Keywords: design aids, numerical analysis, secant pile, Wall tip displacement

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Authors: Anis Belhaj Mohamed, Moncef Saidi, Mohamed Soussi, Ibrahim Bouazizi, Monia Ben Jrad

Abstract:

This paper summarizes the results of Rock-Eval pyrolysis and biomarker data of shale samples collected from the Ordovician age (Llanvirnian-Llandeilian) (Azzel Formation) in the Chotts basin southern part of Tunisia. The results are supported by analysis of cutting samples from wells. The Azzel shales has poor to moderate, occasionally good, potential for sourcing oil and gas with Total Organic Carbon (TOC) content varying from 0.80 to 4.49 % and petroleum potential (PP) values varying between 0.68 to 9.20 Kg of HC/t rock in Baguel and Alaguia wells. However, the Azzel Formation show poor to fair TOC and PP in Elfranig and HajBrahim wells not exceeding 1.10% and 1.05 kg HC/t of rock respectively. The Hydrogen Index (HI) and the Oxygen Index (OI) values of 95–165 mg S2/g TOC and of 33–108 mg CO2/g rock relatively show that the Ordovician shales exhibit type II Kerogen that reached the main oil window stage and that the organic matter was bad preserved, Tmax values of 435 – 448°C indicate the organic matter is mature. The biomarker features of the extract samples are characterized by high proportion of tricyclic terpanes that are dominated by C23 and C21 tricyclic terpanes. The hopanes fraction is dominated by C29 and C30 hopanes. The Ordovician shales show a predominance of C27 over C29 steranes (C27/C29>1) and relatively high proportions of diasteranes supporting the shaly character of the source rock.

Keywords: biomarkers, organic geochemistry, ordovician source rock, diasteranes

Procedia PDF Downloads 475

Authors: Ioana Neamtu

Abstract:

This paper investigates the potential for demand-side management for the system price in the Nordic electricity market and the price effects of introducing wind-power into the system. The model proposed accounts for the micro-structure of the Nordic electricity market by modeling each hour individually, while still accounting for the relationship between the hours within a day. This flexibility allows us to explore the differences between peak and shoulder demand hours. Preliminary results show potential for demand response management, as indicated by the price elasticity of demand as well as a small but statistically significant decrease in price, given by the wind power penetration. Moreover, our study shows that these effects are stronger during day-time and peak hours,compared to night-time and shoulder hours.

Keywords: structural model, GMM estimation, system of equations, electricity market

Procedia PDF Downloads 408