Search results for: independent auditors
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2280

Search results for: independent auditors

2100 A Technical and Economic Feasibility Study of the Use of Concentrating Solar Power (CSP) in Desalination Plants on the Kenyan Coast

Authors: Kathy Mwende Kiema, Remember Samu, Murat Fahrioglu

Abstract:

Despite the implementation of a Feed in Tariff (FiT) for solar power plants in Kenya, the uptake and subsequent development of utility scale power plants has been slow. This paper, therefore, proposes a Concentrating Solar Power (CSP) plant configuration that can supply both power to the grid and operate a sea water desalination plant, thus providing an economically viable alternative to Independent Power Producers (IPPs). The largest city on the coast, Mombasa, has a chronic water shortage and authorities are looking to employ desalination plants to supply a deficit of up to 100 million cubic meters of fresh water per day. In this study the desalination plant technology was selected based on an analysis of operational costs in $/m3 of plants that are already running. The output of the proposed CSP plant, Net Present Value (NPV), plant capacity factor, thermal efficiency and quantity of CO2 emission avoided were simulated using Greenius software (Green energy system analysis tool) developed by the institute of solar research at the German Aerospace Center (DLR). Data on solar irradiance were derived from the Solar and Wind Energy Resource Assessment (SWERA) for Kenya.

Keywords: desalination, feed in tariff, independent power producer, solar CSP

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2099 Mitigating the Cost of Empty Container Repositioning through the Virtual Container Yard: An Appraisal of Carriers’ Perceptions

Authors: L. Edirisinghe, Z. Jin, A. W. Wijeratne, R. Mudunkotuwa

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Empty container repositioning is a fundamental problem faced by the shipping industry. The virtual container yard is a novel strategy underpinning the container interchange between carriers that could substantially reduce this ever-increasing shipping cost. This paper evaluates the shipping industry perception of the virtual container yard using chi-square tests. It examines if the carriers perceive that the selected independent variables, namely culture, organization, decision, marketing, attitudes, legal, independent, complexity, and stakeholders of carriers, impact the efficiency and benefits of the virtual container yard. There are two major findings of the research. Firstly, carriers view that complexity, attitudes, and stakeholders may impact the effectiveness of container interchange and may influence the perceived benefits of the virtual container yard. Secondly, the three factors of legal, organization, and decision influence only the perceived benefits of the virtual container yard. Accordingly, the implementation of the virtual container yard will be influenced by six key factors, namely complexity, attitudes, stakeholders, legal, organization and decision. Since the virtual container yard could reduce overall shipping costs, it is vital to examine the carriers’ perception of this concept.

Keywords: virtual container yard, imbalance, management, inventory

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2098 A Relationship between Transformational Leadership, Internal Audit and Risk Management Implementation in the Indonesian Public Sector

Authors: Tio Novita Efriani

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Public sector organizations work in a complex and risky environment. Since the beginning of 2000s, the public sector has paid attention to the need for an effective risk management. The Indonesian public sector has also concerned about this issue and in 2008 it enacted the Government Regulation that gives mandate for the implementation of risk management in government organizations. This paper investigates risk management implementation in the Indonesian public sector organizations and the role of transformational leadership and internal audit activities. Data was collected via survey. A total of 202 effective responses (30% response rate) from employees in 34 government ministries were statistically analyzed by using Partial least square structural equation modelling (PLS-SEM) and the software was SmartPLS 3.0. All the constructs were lower order, except for the risk management implementation construct, which was treated as a second-order construct. A two-stage approach was employed in the analysis of the higher order component. The findings revealed that transformational leadership positively influence risk management implementation. The findings also found that the core and legitimate roles of internal audit in risk management positively affect the implementation of risk management. The final finding showed that internal auditing mediates a relationship between transformational leadership and risk management implementation. These results suggest that the implementation of risk management in the Indonesian public sector was significantly supported by internal auditors and leadership. The findings confirm the importance of transformational leadership and internal audit in the public sector risk management strategies.

Keywords: Indonesian public sector, internal audit, risk management, transformational leadership

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2097 Binary Decision Diagram Based Methods to Evaluate the Reliability of Systems Considering Failure Dependencies

Authors: Siqi Qiu, Yijian Zheng, Xin Guo Ming

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In many reliability and risk analysis, failures of components are supposed to be independent. However, in reality, the ignorance of failure dependencies among components may render the results of reliability and risk analysis incorrect. There are two principal ways to incorporate failure dependencies in system reliability and risk analysis: implicit and explicit methods. In the implicit method, failure dependencies can be modeled by joint probabilities, correlation values or conditional probabilities. In the explicit method, certain types of dependencies can be modeled in a fault tree as mutually independent basic events for specific component failures. In this paper, explicit and implicit methods based on BDD will be proposed to evaluate the reliability of systems considering failure dependencies. The obtained results prove the equivalence of the proposed implicit and explicit methods. It is found that the consideration of failure dependencies decreases the reliability of systems. This observation is intuitive, because more components fail due to failure dependencies. The consideration of failure dependencies helps designers to reduce the dependencies between components during the design phase to make the system more reliable.

Keywords: reliability assessment, risk assessment, failure dependencies, binary decision diagram

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2096 The Validation of RadCalc for Clinical Use: An Independent Monitor Unit Verification Software

Authors: Junior Akunzi

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In the matter of patient treatment planning quality assurance in 3D conformational therapy (3D-CRT) and volumetric arc therapy (VMAT or RapidArc), the independent monitor unit verification calculation (MUVC) is an indispensable part of the process. Concerning 3D-CRT treatment planning, the MUVC can be performed manually applying the standard ESTRO formalism. However, due to the complex shape and the amount of beams in advanced treatment planning technic such as RapidArc, the manual independent MUVC is inadequate. Therefore, commercially available software such as RadCalc can be used to perform the MUVC in complex treatment planning been. Indeed, RadCalc (version 6.3 LifeLine Inc.) uses a simplified Clarkson algorithm to compute the dose contribution for individual RapidArc fields to the isocenter. The purpose of this project is the validation of RadCalc in 3D-CRT and RapidArc for treatment planning dosimetry quality assurance at Antoine Lacassagne center (Nice, France). Firstly, the interfaces between RadCalc and our treatment planning systems (TPS) Isogray (version 4.2) and Eclipse (version13.6) were checked for data transfer accuracy. Secondly, we created test plans in both Isogray and Eclipse featuring open fields, wedges fields, and irregular MLC fields. These test plans were transferred from TPSs according to the radiotherapy protocol of DICOM RT to RadCalc and the linac via Mosaiq (version 2.5). Measurements were performed in water phantom using a PTW cylindrical semiflex ionisation chamber (0.3 cm³, 31010) and compared with the TPSs and RadCalc calculation. Finally, 30 3D-CRT plans and 40 RapidArc plans created with patients CT scan were recalculated using the CT scan of a solid PMMA water equivalent phantom for 3D-CRT and the Octavius II phantom (PTW) CT scan for RapidArc. Next, we measure the doses delivered into these phantoms for each plan with a 0.3 cm³ PTW 31010 cylindrical semiflex ionisation chamber (3D-CRT) and 0.015 cm³ PTW PinPoint ionisation chamber (Rapidarc). For our test plans, good agreements were found between calculation (RadCalc and TPSs) and measurement (mean: 1.3%; standard deviation: ± 0.8%). Regarding the patient plans, the measured doses were compared to the calculation in RadCalc and in our TPSs. Moreover, RadCalc calculations were compared to Isogray and Eclispse ones. Agreements better than (2.8%; ± 1.2%) were found between RadCalc and TPSs. As for the comparison between calculation and measurement the agreement for all of our plans was better than (2.3%; ± 1.1%). The independent MU verification calculation software RadCal has been validated for clinical use and for both 3D-CRT and RapidArc techniques. The perspective of this project includes the validation of RadCal for the Tomotherapy machine installed at centre Antoine Lacassagne.

Keywords: 3D conformational radiotherapy, intensity modulated radiotherapy, monitor unit calculation, dosimetry quality assurance

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2095 The Hawza Al-’Ilmiyya and Its Role in Preserving the Shia Identity through Jurisprudence

Authors: Raied Khayou

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The Hawza Al-'Ilmiyya is a network of religious seminaries in the Shia branch of Islam. This research mainly focuses on the oldest school located in Najaf, Iraq, because its core curriculum and main characteristics have been unchanged since the fourth century of Islam. Relying on a thorough literature review of Arabic and English publications, and interviews with current and previous students of the seminary, the current research outlines the factors proving how this seminary was crucial in keeping the Shia religious identity intact despite sometimes gruesome attempts of interference and persecution. There are several factors that helped the seminary to preserve its central importance. First, rooted in their theology, Shia Muslims believe that the Hawza Al-’Ilmiyya and its graduates carry a sacred authority. Secondly, the financial independence of the Seminary helped to keep it intact from any governmental or political meddling. Third, its unique teaching method, its matchless openness for new students, and its flexible curriculum made it attractive for many students who were interested in learning more about Shia theology and jurisprudence. The Hawza Al-‘Ilmiyya has the exclusive right to train clerics who hold the religious authority of Shia Islamic jurisprudence, and the seminary’s success in staying independent throughout history kept Shia Islamic theology independent, as well.

Keywords: Hawza Al'Ilmiyya, religious seminary, Shia Muslim education, Islamic jurisprudence

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2094 Corporate Governance Attributes and Financial Performance in Malaysian Listed Companies

Authors: Idris Adamu Alhaji, Wan Fauziahbt Wan Yusoff

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This study was conducted to identify the relationship between Corporate Governance attributes and Firm Performance, various studies, had been carried out mostly in developed countries, in order to identify the relationship between corporate governance attributes and firm performance. Since, the value creation of corporate governance can be measured through the firm performance, corporate governance act as a mechanism to align management's goals with the stakeholders especially to increase firm performance. Despite extensive study of corporate governance there is still an inconsistence relationship between corporate governance attributes and firm performance. Therefore, the aim of this paper is to identify the relationship between corporate governance attributes and firm performance. Five corporate governance element were used as independent variables which include: Independent director, board size, audit committee, leadership structure and board meeting. Meanwhile, the dependent variables are two firm performance measurements; return on equity (ROE) and earning per share (EPS). This study uses quantitative approaches whereby data were gathered from secondary source data were collected from Annual Reports of the companies, online journals etc. This study revealed that, there is a significant relationship between corporate governance attributes and firm performance. Therefore, the results show that good corporate governance practice influence firm performance. Finally, it's hoped that this study provides current corporate governance scenario in Malaysia that can be used to enhance the development of corporate governance of the country.

Keywords: corporate governance, return on equity, earning per share, financial performance

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2093 Interaction of Local, Flexural-Torsional, and Flexural Buckling in Cold-Formed Steel Lipped-Angle Compression Members

Authors: K. C. Kalam Aswathy, M. V. Anil Kumar

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The possible failure modes of cold-formed steel (CFS) lipped angle (LA) compression members are yielding, local, flexural-torsional, or flexural buckling, and any possible interaction between these buckling modes. In general, the strength estimated by current design guidelines is conservative for these members when flexural-torsional buckling (FTB) is the first global buckling mode, as the post-buckling strength of this mode is not accounted for in the global buckling strength equations. The initial part of this paper reports the results of an experimental and numerical study of CFS-LA members undergoing independent FTB. The modifications are suggested to global buckling strength equations based on these results. Subsequently, the reduction in the ultimate strength from strength corresponding to independent buckling modes for LA members undergoing interaction between buckling modes such as local-flexural torsional, flexural-flexural torsional, local-flexural, and local-flexural torsional-flexural are studied systematically using finite element analysis results. A simple and more accurate interaction equation that accounts for the above interactions between buckling modes in CFS-LA compression members is proposed.

Keywords: buckling interactions, cold-formed steel, flexural-torsional buckling, lipped angle

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2092 Advancing Epilepsy Diagnosis through EEG Analysis and Independent Component Analysis Algorithms

Authors: Eyad Talal Attar

Abstract:

Epilepsy is a prevalent neurological condition that impacts a considerable population of around 50 million individuals globally, rendering it one of the most widespread neurological disorders. The condition is distinguished by recurring seizures, which are abrupt and transient disruptions in a cerebral activity that can induce alterations in perception, conduct, and awareness. Seizures can be classified as focal or generalized, based on the specific site and scope of the atypical brain activity. Focal seizures are identified by confinement to a particular brain area and can elicit localized manifestations. Generalized seizures are identified by extensive electrical activity throughout the brain, and they can appear in various symptoms such as convulsions, muscle rigidity, and loss of consciousness. This study represents seven individuals chosen according to the number of seizures in the range of three to five seizure and investigates the ability to detect brain seizure activity. The EEG recording Siena Scalp Database was used from PhysioNet databases. EEGLAB is a robust tool utilized for processing and analyzing electroencephalogram (EEG) data and is used to analyze the raw data. The efficacy of Independent Component Analysis ICA algorithms has been demonstrated in the separation of arterial EEG sources and neuronal-generated EEG sources.

Keywords: EEG, MATLAB software, power spectral density, PSD, signal analysis, attention, alpha, beta, gamma

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2091 The Prognostic Values of Current Staging Schemes in Temporal Bone Carcinoma: A Real-World Evidence-Based Study

Authors: Minzi Mao, Jianjun Ren, Yu Zhao

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Objectives: The absence of a uniform staging scheme for temporal bone carcinoma (TBC) seriously impedes the improvement of its management strategies. Therefore, this research was aimed to investigate the prognostic values of two currently applying staging schemes, namely, the modified Pittsburgh staging system (MPB) and Stell’s T classification (Stell-T) in patients with TBC. Methods: Areal-world single-institution retrospectivereview of patientsdiagnosed with TBC between2008 and 2019 was performed. Baseline characteristics were extracted, and patients were retrospectively staged by both the MPB and Stell-T classifications. Cox regression analyseswereconductedtocomparetheoverall survival (OS). Results: A total of 69 consecutive TBC patients were included in thisstudy. Univariate analysis showed that both Stell-T and T- classifications of the modified Pittsburgh staging system (MPB-T) were significant prognostic factors for all TBC patients as well as temporal bone squamous cell carcinoma (TBSCC, n=50) patients (P < 0.05). However, only Stell-T was confirmed to be an independent prognostic factor in TBSCC patients (P = 0.004). Conclusions: Tumor extensions, quantified by both Stell-T and MPB-T classifications, are significant prognostic factors for TBC patients, especially for TBSCC patients. However, only the Stell-T classification is an independent prognostic factor for TBSCC patients.

Keywords: modified pittsburgh staging system, overall survival, prognostic factor, stell’s T- classification, temporal bone carcinoma

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2090 Online Consortium of Independent Colleges and Universities (OCICU): Using Cluster Analysis to Grasp Student and Institutional Value of Consolidated Online Offerings in Higher Education

Authors: Alex Rodriguez, Adam Guerrero

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Purpose: This study is designed to examine the institutions that comprise the Online Consortium of Independent Colleges and Universities (OCICU) to understand better the types of higher education institutions that comprise their membership. The literature on this topic is extensive in analyzing the current economic environment around higher education, which is largely considered to be negative for independent, tuition-driven institutions, and is forcing colleges and universities to reexamine how the college-attending population defines value and how institutions can best utilize their existing resources (and those of other institutions) to meet that value expectation. The results from this analysis are intended to give OCICU the ability to target their current customer base better, based on their most notable differences, and other institutions to see how to best approach consolidation within higher education. Design/Methodology: This study utilized k-means cluster analysis in order to explore the possibility that different segments exist within the seventy-one colleges and universities that have comprised OCICU. It analyzed fifty different variables, whose selection was based on the previous literature, collected by the Integrated Postsecondary Education Data System (IPEDS), whose data is self-reported by individual institutions. Findings: OCICU member institutions are partitioned into two clusters: "access institutions" and "conventional institutions” based largely on the student profile they target. Value: The methodology of the study is relatively unique as there are not many studies within the field of higher education marketing that have employed cluster analysis, and this type of analysis has never been conducted on OCICU members, specifically, or that of any higher education consolidated offering. OCICU can use the findings of this study to obtain a better grasp as to the specific needs of the two market segments OCICU currently serves and develop measurable marketing programs around how those segments are defined that communicate the value sought by current and potential OCICU members or those of similar institutions. Other consolidation efforts within higher education can also employ the same methodology to determine their own market segments.

Keywords: Consolidation, Colleges, Enrollment, Higher Education, Marketing, Strategy, Universities

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2089 An Ethnographic Study: Ineffective Management of a Social Enterprise

Authors: Sylvia Acquah

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The assumption that social enterprises are empowering has strong theoretical support, but empirical verification is anecdotal at best. Social enterprises blend social goal with an enterprising idea and therefore in theory these enterprises should provide meaningful jobs that are empowering. Whether jobs created are meaningful, or whether these organizations are practicing social entrepreneurship remains unexplored key questions. This paper addresses these key questions through a comprehensive literature review and an ethnographical study of a Domiciliary Home Care Social Enterprise in the UK. The social entrepreneurs, management and 9 staff members were observed, interviewed and achieves were reviewed and analyzed. In this study, the social entrepreneur’s vision was lost in transition during management change and the organization was only identified as a social enterprise by name. The organization that was set up to tackle lack of continuity in care and create a family of independent carers, was eventually closed down overnight and subjected to investigation by social services and the local council. Also, the ineffectiveness of the organization led to staff being stressed and without the support of the management to help rectify the issues; staff started displaying symptoms of burnout. Social enterprise managers should not only focus on profit maximization or generation, but should equally live up to the core tenets of the enterprise and effectively communicate and gain buy-in of all employees for any changes. Further, there ought to be an independent organization that regulates social enterprises to ensure that they are adhering to their social goals.

Keywords: ethnography, carer, social, enterprise

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2088 Validating Texture Analysis as a Tool for Determining Bioplastic (Bio)Degradation

Authors: Sally J. Price, Greg F. Walker, Weiyi Liu, Craig R. Bunt

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Plastics, due to their long lifespan, are becoming more of an environmental concern once their useful life has been completed. There are a vast array of different types of plastic, and they can be found in almost every ecosystem on earth and are of particular concern in terrestrial environments where they can become incorporated into the food chain. Hence bioplastics have become more of interest to manufacturers and the public recently as they have the ability to (bio)degrade in commercial and in home composting situations. However, tools in which to quantify how they degrade in response to environmental variables are still being developed -one such approach is texture analysis using a TA.XT Texture Analyser, Stable Microsystems, was used to determine the force required to break or punch holes in standard ASTM D638 Type IV 3D printed bioplastic “dogbones” depending on the thicknesses of them. Manufacturers’ recommendations for calibrating the Texture Analyser are one such approach for standardising results; however, an independent technique using dummy dogbones and a substitute for the bioplastic was used alongside the samples. This approach was unexpectedly more valuable than realised at the start of the trial as irregular results were later discovered with the substitute material before valuable samples collected from the field were lost due to possible machine malfunction. This work will show the value of having an independent approach to machine calibration for accurate sample analysis with a Texture Analyser when analysing bioplastic samples.

Keywords: bioplastic, degradation, environment, texture analyzer

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2087 The Effect of Teaching Science Strategies Curriculum and Evaluating on Developing the Efficiency of Academic Self in Science and the Teaching Motivation for the Student Teachers of the Primary Years

Authors: Amani M. Al-Hussan

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The current study aimed to explore the effects of science teaching strategies course (CURR422) on developing academic self efficacy and motivation towards teaching it in female primary classroom teachers in College of Education in Princess Nora Bint AbdulRahman University. The study sample consisted (48) female student teachers. To achieve the study aims, the researcher designed two instruments: Academic Self Efficacy Scale & Motivation towards Teaching Science Scale while maintaining the validity and reliability of these instruments.. Several statistical procedures were conducted i.e. Independent Sample T-test, Eta Square, Cohen D effect size. The results reveal that there were statistically significant differences between means of pre and post test for the sample in favor of post test. For academic self efficacy scale, Eta square was 0.99 and the effect size was 27.26. While for the motivation towards teaching science scale, Eta was 0.99 and the effect size was 51.72. These results indicated high effects of independent variable on the dependent variable.

Keywords: academic self efficiency, achievement, motivation, primary classroom teacher, science teaching strategies course, evaluation

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2086 Application of Simulated Annealing to Threshold Optimization in Distributed OS-CFAR System

Authors: L. Abdou, O. Taibaoui, A. Moumen, A. Talib Ahmed

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This paper proposes an application of the simulated annealing to optimize the detection threshold in an ordered statistics constant false alarm rate (OS-CFAR) system. Using conventional optimization methods, such as the conjugate gradient, can lead to a local optimum and lose the global optimum. Also for a system with a number of sensors that is greater than or equal to three, it is difficult or impossible to find this optimum; Hence, the need to use other methods, such as meta-heuristics. From a variety of meta-heuristic techniques, we can find the simulated annealing (SA) method, inspired from a process used in metallurgy. This technique is based on the selection of an initial solution and the generation of a near solution randomly, in order to improve the criterion to optimize. In this work, two parameters will be subject to such optimisation and which are the statistical order (k) and the scaling factor (T). Two fusion rules; “AND” and “OR” were considered in the case where the signals are independent from sensor to sensor. The results showed that the application of the proposed method to the problem of optimisation in a distributed system is efficiency to resolve such problems. The advantage of this method is that it allows to browse the entire solutions space and to avoid theoretically the stagnation of the optimization process in an area of local minimum.

Keywords: distributed system, OS-CFAR system, independent sensors, simulating annealing

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2085 An Innovative Approach to Improve Skills of Students in Qatar University Spending in Virtual Class though LMS

Authors: Mohammad Shahid Jamil

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In this study we have investigated students’ learning and satisfaction in one of the course offered in the Foundation Program at Qatar University. We implied innovative teaching methodology that emphasizes on enhancing students’ thinking skills, decision making, and problem solving skills. Some interesting results were found which can be used to further improve the teaching methodology. To make sure the full use of technology in Foundation Program at Qatar University has started implementing new ways of teaching Math course by using Blackboard as an innovative interactive tool to support standard teaching such as Discussion board, Virtual class, and Study plan in My Math Lab “MML”. In MML Study Plan is designed in such a way that the student can improve their skills wherever they face difficulties with in their Homework, Quiz or Test. Discussion board and Virtual Class are collaborative learning tools encourages students to engage outside of class time. These tools are useful to share students’ knowledge and learning experiences, promote independent and active learning and they helps students to improve their critical thinking skills through the learning process.

Keywords: blackboard, discussion board, critical thinking, active learning, independent learning, problem solving

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2084 Mode Choice for School Trip of Children’s Independence Mobility: A Case Study of School Proximity to Mass Transit Stations in Bangkok, Thailand

Authors: Phannarithisen Ong

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Children's independent mobility for school trips promotes physical and mental well-being, reduces parental chauffeuring and traffic congestion, and boosts children's public confidence. However, in Thailand, despite a decade of rail mass transit development in Bangkok City, cars still queue to drop students at schools near transit stations. This worsens congestion, urging better independent mobility among children in mass transit regions. The high reliance on the private vehicle will influence the private mode in the children's adulthood. This research emphasizes mass transit use among high school students near transit systems. Through a questionnaire survey, quantitative and qualitative methods reveal key factors impacting school trip mode choice. Preliminary findings highlight children's independence as crucial. The socioeconomic, demographic, trip, and transportation traits explain private car use, even schools near mass transit stations. The outcomes of this study will shed light on urban strategic policies for improvement, advocacy, and encouragement of students using mass transit for school trips, which will help normalize the use of mass transit for such trips.

Keywords: children's independence mobility, mode choice, school trips, TOD, extraneous variable, children's independency

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2083 Compare Online Metacognitive Reading Strategies Used by Iranian Postgraduate Students with Internal and External Locus of Control

Authors: Mitra Mesgar

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Online learning environment is becoming more popular among learners because of their multiple information representations. Despite the growing importance of online reading strategies among adult learners, little attention has been carried out to postgraduate EFL learners. This study is quantitative research designed and aimed to investigate metacognitive reading strategies employed by Iranian postgraduate learners to read online academic texts. This study is conducted by over 50 Iranian postgraduate students studying in different Malaysian universities. This study used two different survey questionnaires, namely, 1) background questionnaire and 2) OSORS questionnaire. The collected data were analyzed using SPSS. The findings of the study emphasized metacognitive reading strategies used by different aged adult learners. The results of the survey questionnaires revealed that adult learners use global reading strategies as well as problem-solving strategies and support reading strategies. Also, through one-way analysis of variance toward age factor revealed that it has no meaningful changes on metacognitive reading strategy usage. This means that metacognitive reading strategies used by adult learners are independent of age variable. Drawing from findings, adult learners have learning goals, and since they have more exposure to online academic texts, they are able to use different metacognitive online reading strategies that affect their understanding of academic texts.

Keywords: online reading strategies, metacognitive strategies, online learning, independent students, locus of control

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2082 Risk Factors for Fall in Elderly with Diabetes Mellitus Type 2 in Jeddah Saudi Arabia 2022: A Cross-Sectional Study

Authors: Rami S. Alasmari, Abdullah Al Zahrani, Hattan A. Hassani, Hattan A. Hassani, Nawwaf A. Almalky, Abdullah F. Bokhari, Alwalied A. Hafez

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Diabetes mellitus type 2 (DMT2) is a major chronic condition that is considered common among elderly people, with multiple potential complications that could contribute to falls. However, this concept is not well understood, thus, the aim of this study is to determine whether diabetes is an independent risk factor for falls in elderly. In this observational cross-sectional study, 309 diabetic patients aged 60 or more who visited the primary healthcare centers of the Ministry of National Guard Health Affairs in Jeddah were chosen via convenience sampling method. To collect the data, Semi-structured Fall Risk Assessment questionnaire and Fall Efficacy Score scale were used. The mean age of the participants was estimated to be 68.5 (SD:7.4) years. Among the participants, 48.2% experienced falling before, and 63.1% of them suffered falls in the past 12-months. The results showed that gait problems were independently associated with a higher likelihood of fall among the elderly patients (OR = 1.98, 95%CI, 1.08 to 3.62, p = 0.026. This paper suggests that diabetes mellitus is an independent fall risk factor among elderly. Therefore, identifying such patients as being at higher risk and prompt referral to a specialist falls clinic is recommended.

Keywords: diabetes, fall, elderly, risk factors

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2081 Research Review: The Mediating Role of Innovation Capability from Year 2010-2016

Authors: Logaiswari Indiran, Noraindah Abdullah Fahim, Zainab Khalifah, Rohaizat Baharun, Kamariah Ismail

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Innovation capability is believed to give an important impact on organization’s sustainability and high performance. For instance, innovation capability able to transform technology into a specific organization’s operation, managerial, and transaction which increase organizational performance and economic growth of a country. In fact, research on high level of various antecedents has also shown positive impact on innovation capability. However, there are lacking studies explored on various kinds of antecedents which relate innovation capability’s role as mediator in the relationship. Thus, the purpose of this study is to specifically exhibit the mediation role of innovation capability between variety of antecedents and with different outcomes of an organization across industries. This study reviewed previous literature that has identified 'innovation capability' as mediator between the period of 2010 – 2016 and carries out a literature-based analysis of the findings in each article. From our review, innovation capability has been seen as a key role to mediate the relationship between independent variable and dependent variable in various industry. As the role of innovation capability as mediator is significant, new researchers should focus on varieties of independent variables. The review of this study will be useful for practitioners and researchers to understand and apply innovation capability as mediator to increase organizational success and innovativeness.

Keywords: innovation capability, mediator, organization performance, antecedents

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2080 Association between Job Satisfaction, Motivation and Five Factors of Organizational Citizenship Behavior

Authors: Khadija Mushtaq, Muhammad Umar

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The research aims to study the association between job satisfaction, motivation and the five factors of organizational citizenship behavior (i.e. Altruism, Conscientiousness, Sportsmanship, Courtesy and Civic virtue) among Public Sector Employees in Pakistan.In this research Structure Equation Modeling with confirmatory factor analysis was used to test the relationship between two independent and five dependent variables. Data was collected through questionnaire survey from 152 Public Servants Working in Gujrat District-Pakistan in different capacities. Stratified Random Sampling Technique was used to conduct this survey. The results of the study indicate that five factors of OCB have positive significant relation with both motivation and job satisfaction except the relationship of Civic Virtue with Motivation.The research findings implicate that factors other than motivation and job satisfaction may also affect OCB. Likewise, all the five factors of OCB may not be present in all populations. Thus, Managers must concentrate on increasing motivation and job satisfaction to increase OCB. Furthermore, the present research gives a direction to future researchers to use more independent variables (e.g. Culture, leadership, workplace environment, various job attitudes, types of motivation, etc.) on different types of populations with larger sample size in order to find the reasons behind insignificant relationship of civic virtue with Motivation in the research in hand and to generalize the tested model.

Keywords: five factors of organizational citizenship behavior (OCB), motivation, job satisfaction, public sector employees in Pakistan

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2079 Field-Programmable Gate Arrays Based High-Efficiency Oriented Fast and Rotated Binary Robust Independent Elementary Feature Extraction Method Using Feature Zone Strategy

Authors: Huang Bai-Cheng

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When deploying the Oriented Fast and Rotated Binary Robust Independent Elementary Feature (BRIEF) (ORB) extraction algorithm on field-programmable gate arrays (FPGA), the access of global storage for 31×31 pixel patches of the features has become the bottleneck of the system efficiency. Therefore, a feature zone strategy has been proposed. Zones are searched as features are detected. Pixels around the feature zones are extracted from global memory and distributed into patches corresponding to feature coordinates. The proposed FPGA structure is targeted on a Xilinx FPGA development board of Zynq UltraScale+ series, and multiple datasets are tested. Compared with the streaming pixel patch extraction method, the proposed architecture obtains at least two times acceleration consuming extra 3.82% Flip-Flops (FFs) and 7.78% Look-Up Tables (LUTs). Compared with the non-streaming one, the proposed architecture saves 22.3% LUT and 1.82% FF, causing a latency of only 0.2ms and a drop in frame rate for 1. Compared with the related works, the proposed strategy and hardware architecture have the superiority of keeping a balance between FPGA resources and performance.

Keywords: feature extraction, real-time, ORB, FPGA implementation

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2078 The Effects of Consistently Reading Whole Novels on the Reading Comprehension of Adolescents with Developmental Disabilities

Authors: Pierre Brocas, Konstantinos Rizos

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This study was conducted to test the effects of introducing a consistent pace and volume of reading whole narratives on adolescents' reading comprehension with a diagnosis of autism spectrum disorder (ASD). The study was inspired by previous studies conducted on poorer adolescent readers in English schools. The setting was a Free Special Education Needs school in England. Nine male and one female student, between 11-13 years old, across two classrooms participated in the study. All students had a diagnosis of ASD, and all were classified as advanced learners. The classroom teachers introduced reading a whole challenging novel in 12 weeks with consistency as the independent variable. The study used a before-and-after design of testing the participants’ reading comprehension using standardised tests. The participants made a remarkable 1.8 years’ mean progress on the standardised tests of reading comprehension, with three participants making 4+ years progress. The researchers hypothesise that reading novels aloud and at a fast pace in each lesson, that are challenging but appropriate to the participants’ learning level, may have a beneficial effect on the reading comprehension of adolescents with learning difficulties, giving them a more engaged uninterrupted reading experience over a sustained period. However, more studies need to be conducted to test the independent variable across a bigger and more diverse population with a stronger design.

Keywords: autism, reading comprehension, developmental disabilities, narratives

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2077 Contemporary Malayalam Independent Cinema: Limited Location Storytelling and It’s Prominence in the Pandemic Era.

Authors: Krishnanunni S.

Abstract:

The COVID-19 Pandemic has had an impact on every part of our lives, and the film industry is no exception. The restrictions the pandemic has brought made filmmakers confine their films to limited spaces. In India, Malayalam cinema was the first to incorporate the pandemic into its stories and started producing films within existing constraints. The purpose of this study was to study how the limited location storytelling concept influenced Malayalam independent and lockdown films. To answer this question, the three of the most popular films that we shot during the pandemic: The Great Indian Kitchen, Joji and Joyful Mystery, were dissected through text analysis and in-depth interviews were conducted with the makers of The Great Indian Kitchen and Joyful Mystery. The study revealed that the pandemic had had an influence on the way filmmakers visualize their stories and shoot them, especially while working within the restrictions of the pandemic. It was also observed that working with limited locations was the only way for filmmakers to make films during the times of pandemic. But rather than a hindrance to their work, filmmakers saw it as a new possibility to create in times of confinement. The findings of this study expanded the work of previous researchers about films shot in limited locations and the significant changes the pandemic has brought to the film industry.

Keywords: limited location storytelling, pandemic, pandemic restrictions, lockdown cinema, pandemic films, Malayalam cinema, OTT revolution, cinema, films

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2076 Accounting Quality and The Adoption of IFRS: Evidence from China

Authors: Khaldoon G. Albitar, Hassan Y. Kikhia, Jin P. Zhang

Abstract:

Since 2007, all companies listed on both Shanghai Stock Exchange and Shenzhen Stock Exchange are required to prepare their consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). This study investigates the impact of adopting IFRS on accounting quality for a sample of listed on Chinese companies during the period 2003-2013 with sample of 10846 observations over a four-year period before and a five-year period after the adoption of IFRS. This study tests whether the level of earnings management is significantly lower after the adoption of IFRS, and reported earnings is more value relevant during the IFRS period by using the Ohlson model and Jones model, as modified by Dechow. The empirical results show that accounting quality improved with lower earnings management and higher value relevant after the adoption of IFRS in China. The current study contributes to the literature on IFRS adoption and earning quality in two ways. First, As most of the existing studies on earnings quality and IFRS have been conducted on data from the U.S and European countries, this study fills a gap in the existing literature by studying the effect of adoption of IFRS on earnings quality in an emerging market. Second, the findings of our study have important implications for policymakers, auditors, multinational firms, and users of financial reports. As the rapid growth of China's economy gains global recognition, the Chinese stock market is capturing the attention of international investor.

Keywords: international financial reporting standards (ifrs), accounting quality, earnings management, value relevance, china

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2075 Improving Decision-Making in Multi-Project Environments within Organizational Information Systems Using Blockchain Technology

Authors: Seyed Hossein Iranmanesh, Hassan Nouri, Seyed Reza Iranmanesh

Abstract:

In the dynamic and complex landscape of today’s business, organizations often face challenges in impactful decision-making across multi-project settings. To efficiently allocate resources, coordinate tasks, and optimize project outcomes, establishing robust decision-making processes is essential. Furthermore, the increasing importance of information systems and their integration within organizational workflows introduces an additional layer of complexity. This research proposes the use of blockchain technology as a suitable solution to enhance decision-making in multi-project environments, particularly within the realm of information systems. The conceptual framework in this study comprises four independent variables and one dependent variable. The identified independent variables for the targeted research include: Blockchain Layer in Integrated Systems, Quality of Generated Information ,User Satisfaction with Integrated Systems and Utilization of Integrated Systems. The project’s performance, considered as the dependent variable and moderated by organizational policies and procedures, reflects the impact of blockchain technology adoption on organizational effectiveness1. The results highlight the significant influence of blockchain implementation on organizational performance.

Keywords: multi-project environments, decision support systems, information systems, blockchain technology, decentralized systems.

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2074 A Development of Holonomic Mobile Robot Using Fuzzy Multi-Layered Controller

Authors: Seungwoo Kim, Yeongcheol Cho

Abstract:

In this paper, a holonomic mobile robot is designed in omnidirectional wheels and an adaptive fuzzy controller is presented for its precise trajectories. A kind of adaptive controller based on fuzzy multi-layered algorithm is used to solve the big parametric uncertainty of motor-controlled dynamic system of 3-wheels omnidirectional mobile robot. The system parameters such as a tracking force are so time-varying due to the kinematic structure of omnidirectional wheels. The fuzzy adaptive control method is able to solve the problems of classical adaptive controller and conventional fuzzy adaptive controllers. The basic idea of new adaptive control scheme is that an adaptive controller can be constructed with parallel combination of robust controllers. This new adaptive controller uses a fuzzy multi-layered architecture which has several independent fuzzy controllers in parallel, each with different robust stability area. Out of several independent fuzzy controllers, the most suited one is selected by a system identifier which observes variations in the controlled system parameter. This paper proposes a design procedure which can be carried out mathematically and systematically from the model of a controlled system. Finally, the good performance of a holonomic mobile robot is confirmed through live tests of the tracking control task.

Keywords: fuzzy adaptive control, fuzzy multi-layered controller, holonomic mobile robot, omnidirectional wheels, robustness and stability.

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2073 The Misuse of Free Cash and Earnings Management: An Analysis of the Extent to Which Board Tenure Mitigates Earnings Management

Authors: Michael McCann

Abstract:

Managerial theories propose that, in joint stock companies, executives may be tempted to waste excess free cash on unprofitable projects to keep control of resources. In order to conceal their projects' poor performance, they may seek to engage in earnings management. On the one hand, managers may manipulate earnings upwards in order to post ‘good’ performances and safeguard their position. On the other, since managers pursuit of unrewarding investments are likely to lead to low long-term profitability, managers will use negative accruals to reduce current year’s earnings, smoothing earnings over time in order to conceal the negative effects. Agency models argue that boards of directors are delegated by shareholders to ensure that companies are governed properly. Part of that responsibility is ensuring the reliability of financial information. Analyses of the impact of board characteristics, particularly board independence on the misuse of free cash flow and earnings management finds conflicting evidence. However, existing characterizations of board independence do not account for such directors gaining firm-specific knowledge over time, influencing their monitoring ability. Further, there is little analysis of the influence of the relative experience of independent directors and executives on decisions surrounding the use of free cash. This paper contributes to this literature regarding the heterogeneous characteristics of boards by investigating the influence of independent director tenure on earnings management and the relative tenures of independent directors and Chief Executives. A balanced panel dataset comprising 51 companies across 11 annual periods from 2005 to 2015 is used for the analysis. In each annual period, firms were classified as conducting earnings management if they had discretionary accruals in the bottom quartile (downwards) and top quartile (upwards) of the distributed values for the sample. Logistical regressions were conducted to determine the marginal impact of independent board tenure and a number of control variables on the probability of conducting earnings management. The findings indicate that both absolute and relative measures of board independence and experience do not have a significant impact on the likelihood of earnings management. It is the level of free cash flow which is the major influence on the probability of earnings management. Higher free cash flow increases the probability of earnings management significantly. The research also investigates whether board monitoring of earnings management is contingent on the level of free cash flow. However, the results suggest that board monitoring is not amplified when free cash flow is higher. This suggests that the extent of earnings management in companies is determined by a range of company, industry and situation-specific factors.

Keywords: corporate governance, boards of directors, agency theory, earnings management

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2072 Linguistic Competencies of Students with Hearing Impairment

Authors: Munawar Malik, Muntaha Ahmad, Khalil Ullah Khan

Abstract:

Linguistic abilities in students with hearing impairment yet remain a concern for educationists. The emerging technological support and provisions in recent era vows to have addressed the situation and claims significant contribution in terms of linguistic repertoire. Being a descriptive and quantitative paradigm of study, the purpose of this research set forth was to assess linguistic competencies of students with hearing impairment in English language. The goals were further broken down to identify level of reading abilities in the subject population. The population involved students with HI studying at higher secondary level in Lahore. Simple random sampling technique was used to choose a sample of fifty students. A purposive curriculum-based assessment was designed in line with accelerated learning program by Punjab Government, to assess Linguistic competence among the sample. Further to it, an Informal Reading Inventory (IRI) corresponding to reading levels was also developed by researchers duly validated and piloted before the final use. Descriptive and inferential statistics were utilized to reach to the findings. Spearman’s correlation was used to find out relationship between degree of hearing loss, grade level, gender and type of amplification device. Independent sample t-test was used to compare means among groups. Major findings of the study revealed that students with hearing impairment exhibit significant deviation from the mean scores when compared in terms of grades, severity and amplification device. The study divulged that respective students with HI have yet failed to qualify an independent level of reading according to their grades as majority falls at frustration level of word recognition and passage comprehension. The poorer performance can be attributed to lower linguistic competence as it shows in the frustration levels of reading, writing and comprehension. The correlation analysis did reflect an improved performance grade wise, however scores could only correspond to frustration level and independent levels was never achieved. Reported achievements at instructional level of subject population may further to linguistic skills if practiced purposively.

Keywords: linguistic competence, hearing impairment, reading levels, educationist

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2071 Characterization of Kevlar 29 for Multifunction Applications

Authors: Doaa H. Elgohary, Dina M. Hamoda, S. Yahia

Abstract:

Technical textiles refer to textile materials that are engineered and designed to have specific functionalities and performance characteristics beyond their traditional use as apparel or upholstery fabrics. These textiles are usually developed for their unique properties such as strength, durability, flame retardancy, chemical resistance, waterproofing, insulation and other special properties. The development and use of technical textiles are constantly evolving, driven by advances in materials science, manufacturing technologies and the demand for innovative solutions in various industries. Kevlar 29 is a type of aramid fiber developed by DuPont. It is a high-performance material known for its exceptional strength and resistance to impact, abrasion, and heat. Kevlar 29 belongs to the Kevlar family, which includes different types of aramid fibers. Kevlar 29 is primarily used in applications that require strength and durability, such as ballistic protection, body armor, and body armor for military and law enforcement personnel. It is also used in the aerospace and automotive industries to reinforce composite materials, as well as in various industrial applications. Two different Kevlar samples were used coated with cooper lithium silicate (CLS); ten different mechanical and physical properties (weight, thickness, tensile strength, elongation, stiffness, air permeability, puncture resistance, thermal conductivity, stiffness, and spray test) were conducted to approve its functional performance efficiency. The influence of different mechanical properties was statistically analyzed using an independent t-test with a significant difference at P-value = 0.05. The radar plot was calculated and evaluated to determine the best-performing samples. The results of the independent t-test observed that all variables were significantly affected by yarn counts except water permeability, which has no significant effect. All properties were evaluated for samples 1 and 2, a radar chart was used to determine the best attitude for samples. The radar chart area was calculated, which shows that sample 1 recorded the best performance, followed by sample 2. The surface morphology of all samples and the coating materials was determined using a scanning electron microscope (SEM), also Fourier Transform Infrared Spectroscopy Measurement for the two samples.

Keywords: cooper lithium silicate, independent t-test, kevlar, technical textiles.

Procedia PDF Downloads 47