Search results for: inherent hijacking
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 666

Search results for: inherent hijacking

306 Digitalization and High Audit Fees: An Empirical Study Applied to US Firms

Authors: Arpine Maghakyan

Abstract:

The purpose of this paper is to study the relationship between the level of industry digitalization and audit fees, especially, the relationship between Big 4 auditor fees and industry digitalization level. On the one hand, automation of business processes decreases internal control weakness and manual mistakes; increases work effectiveness and integrations. On the other hand, it may cause serious misstatements, high business risks or even bankruptcy, typically in early stages of automation. Incomplete automation can bring high audit risk especially if the auditor does not fully understand client’s business automation model. Higher audit risk consequently will cause higher audit fees. Higher audit fees for clients with high automation level are more highlighted in Big 4 auditor’s behavior. Using data of US firms from 2005-2015, we found that industry level digitalization is an interaction for the auditor quality on audit fees. Moreover, the choice of Big4 or non-Big4 is correlated with client’s industry digitalization level. Big4 client, which has higher digitalization level, pays more than one with low digitalization level. In addition, a high-digitalized firm that has Big 4 auditor pays higher audit fee than non-Big 4 client. We use audit fees and firm-specific variables from Audit Analytics and Compustat databases. We analyze collected data by using fixed effects regression methods and Wald tests for sensitivity check. We use fixed effects regression models for firms for determination of the connections between technology use in business and audit fees. We control for firm size, complexity, inherent risk, profitability and auditor quality. We chose fixed effects model as it makes possible to control for variables that have not or cannot be measured.

Keywords: audit fees, auditor quality, digitalization, Big4

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305 Cybersecurity Challenges in the Era of Open Banking

Authors: Krish Batra

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The advent of open banking has revolutionized the financial services industry by fostering innovation, enhancing customer experience, and promoting competition. However, this paradigm shift towards more open and interconnected banking ecosystems has introduced complex cybersecurity challenges. This research paper delves into the multifaceted cybersecurity landscape of open banking, highlighting the vulnerabilities and threats inherent in sharing financial data across a network of banks and third-party providers. Through a detailed analysis of recent data breaches, phishing attacks, and other cyber incidents, the paper assesses the current state of cybersecurity within the open banking framework. It examines the effectiveness of existing security measures, such as encryption, API security protocols, and authentication mechanisms, in protecting sensitive financial information. Furthermore, the paper explores the regulatory response to these challenges, including the implementation of standards such as PSD2 in Europe and similar initiatives globally. By identifying gaps in current cybersecurity practices, the research aims to propose a set of robust, forward-looking strategies that can enhance the security and resilience of open banking systems. This includes recommendations for banks, third-party providers, regulators, and consumers on how to mitigate risks and ensure a secure open banking environment. The ultimate goal is to provide stakeholders with a comprehensive understanding of the cybersecurity implications of open banking and to outline actionable steps for safeguarding the financial ecosystem in an increasingly interconnected world.

Keywords: open banking, financial services industry, cybersecurity challenges, data breaches, phishing attacks, encryption, API security protocols, authentication mechanisms, regulatory response, PSD2, cybersecurity practices

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304 Confidence Intervals for Process Capability Indices for Autocorrelated Data

Authors: Jane A. Luke

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Persistent pressure passed on to manufacturers from escalating consumer expectations and the ever growing global competitiveness have produced a rapidly increasing interest in the development of various manufacturing strategy models. Academic and industrial circles are taking keen interest in the field of manufacturing strategy. Many manufacturing strategies are currently centered on the traditional concepts of focused manufacturing capabilities such as quality, cost, dependability and innovation. Process capability indices was conducted assuming that the process under study is in statistical control and independent observations are generated over time. However, in practice, it is very common to come across processes which, due to their inherent natures, generate autocorrelated observations. The degree of autocorrelation affects the behavior of patterns on control charts. Even, small levels of autocorrelation between successive observations can have considerable effects on the statistical properties of conventional control charts. When observations are autocorrelated the classical control charts exhibit nonrandom patterns and lack of control. Many authors have considered the effect of autocorrelation on the performance of statistical process control charts. In this paper, the effect of autocorrelation on confidence intervals for different PCIs was included. Stationary Gaussian processes is explained. Effect of autocorrelation on PCIs is described in detail. Confidence intervals for Cp and Cpk are constructed for PCIs when data are both independent and autocorrelated. Confidence intervals for Cp and Cpk are computed. Approximate lower confidence limits for various Cpk are computed assuming AR(1) model for the data. Simulation studies and industrial examples are considered to demonstrate the results.

Keywords: autocorrelation, AR(1) model, Bissell’s approximation, confidence intervals, statistical process control, specification limits, stationary Gaussian processes

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303 Perceptions and Spatial Realities: Women and the City of Limassol

Authors: Anna Papadopoulou

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Women’s relationship to the post-industrial city has been defined by a reciprocal relationship between women’s identity and urban form. Women’s place within the social structure has been influenced by often limiting conditions set by the built environment, and, concurrently, women’s active role in social processes has definitively impacted urban development. Cities in Cyprus present unique locations for urban investigations pertaining to gender because of the country’s particular urban history: unlike most prominent European cities that have experienced approximately five hundred years of urban growth spurred by industrial development, Cypriot cities did not begin to form until the end of the Ottoman occupation that occurred in the last quarter of the nineteenth century. Consequently, Cyprus’ urban history is distinctive in that it coincides with international awakenings towards gender equality. This paper is drawn from a study of a contemporary urban narrative of Limassolian women and aims to elucidate spatial and perceptual boundaries that are inherent, constructed and implied. Within the context of this study, gender - in its socially constructed form - becomes a tool for reading and understanding the urban landscape, as well as a vehicle to impact the production and consumption of space. The investigation evaluates urban changes through the lens of women’s entry into the workforce which is a profound event in the social process and consequently explores issues of space and time, connectivity, and access, perceptions and awareness. A narrative of gendered urbanism has been derived from semi-structured interviews where the findings are studied, organised, analysed and synthesised through a grounded theory approach. These qualitative findings have been complemented and specialised by a series of informal observations and mappings.

Keywords: boundaries, gender, Limassol, urbanism

Procedia PDF Downloads 206
302 Dialectics of Modern Law: Perspectives and Strategies of Resistance from the Margins

Authors: Nisar Alungal Chungath

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“No human being is illegal" has become a dictum strongly upheld in the context of global immigration and migration, highlighting the ethical and moral dimensions of how societies and governments treat individuals and communities who have crossed political borders or are living in a country without legal authorization. It seeks to shift the focus from categorizing human beings as illegal immigrants to recognizing their inherent human rights and the complexities of their circumstances. As a complex social phenomenon, law has been a crucial instrument in shaping, regulating and governing human societies and vice versa. The law has now become a humongous political project of the modern majoritarian regimes to democratically illegitimize and illegalize the unpopular sections and minorities. Drawing from the theoretical frameworks of dialectics, the paper explores the philosophical underpinnings of the historical evolution and dynamic nature of modern law. The paper employs a phenomenological approach to analyze the dialectical relations between individuals, societies, and legal systems, aiming to shed light on the ethical and political implications of these interactions. By examining the historical essence of law, its relationship with social and cultural norms, and the role of power dynamics, this article argues for constantly maintaining the dialectics of law—the dynamic interplay between legal norms, social practices, cultural values, and historical contexts through a philosophical and phenomenological lens, in order to bridge the gap between universal principles and particular contexts. The paper will shed light to the dialectics of the law in the context of instances of the legal persecutions of the modern secular democracies such as Citizenship Amendment Act-2019, India.

Keywords: phenomenology, dialectic, modern law, politics, resistance, margins

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301 High Pressure Torsion Deformation Behavior of a Low-SFE FCC Ternary Medium Entropy Alloy

Authors: Saumya R. Jha, Krishanu Biswas, Nilesh P. Gurao

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Several recent investigations have revealed medium entropy alloys exhibiting better mechanical properties than their high entropy counterparts. This clearly establishes that although a higher entropy plays a vital role in stabilization of particular phase over complex intermetallic phases, configurational entropy is not the primary factor responsible for the high inherent strengthening in these systems. Above and beyond a high contribution from friction stresses and solid solution strengthening, strain hardening is an important contributor to the strengthening in these systems. In this regard, researchers have developed severe plastic deformation (SPD) techniques like High Pressure Torsion (HPT) to incorporate very high shear strain in the material, thereby leading to ultrafine grained (UFG) microstructures, which cause manifold increase in the strength. The presented work demonstrates a meticulous study of the variation in mechanical properties at different radial displacements from the center of HPT tested equiatomic ternary FeMnNi synthesized by casting route, which is a low stacking fault energy FCC alloy that shows significantly higher toughness than its high entropy counterparts like Cantor alloy. The gradient in grain sizes along the radial direction of these specimens has been modeled using microstructure entropy for predicting the mechanical properties, which has also been validated by indentation tests. The dislocation density is computed by FEM simulations for varying strains and validated by analyzing synchrotron diffraction data. Thus, the proposed model can be utilized to predict the strengthening behavior of similar systems deformed by HPT subjected to varying loading conditions.

Keywords: high pressure torsion, severe plastic deformation, configurational entropy, dislocation density, FEM simulation

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300 Investor Beware - Significance of Investor Conduct under the Fair and Equitable Treatment Standard

Authors: Damayanti Sen

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The Fair and Equitable Treatment standard has emerged as a core tenet of a formulated legal structure aimed at encouraging investment through the granting of a secure and stable environment for the investor in the Host State. As an absolute, non-contingent standard, it constitutes an independent and reliable system for the protection of the investor and is frequently invoked and applied in investor-state dispute settlement under bilateral and multilateral investment treaties. Thus far, the standard has been examined principally as a measure for determining the responsibility of host countries towards investors and investments. The conduct of investor in applying the Fair and Equitable Treatment Standard is relatively unexplored. Such an assessment may be necessary in light of the development of new defenses to demands of host governments to confine the application of the standard in order to ensure a proper balance between the protection of investors and the inherent right of a State to regulate economic conduct within its borders. This paper explores the implications of including considerations of investor conduct in the determination of whether an act of the host country’s administrative and/or judicial authorities has breached the fair and equitable treatment principle. The need for such defenses are of special concern for governments of developing countries, whose limited resources can affect their ability to provide an effective evaluation of the nature of the proposed investment, and, subsequently, to ensure that the expected benefits are realized. On the basis of conceptual analysis, and emerging international judicial and arbitral case law, this paper suggests that investor duties such as, the avoidance of unconscionable conduct, the reasonable assessment of investment risk in the host country, and a duty to operate an investment reasonably are leading to a new limit upon the fair and equitable treatment standard- one that can be succinctly captured in the phrase “Caveat Investor”.

Keywords: BITs, FET Standard, investor behavior, arbitral case law

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299 Sensor Registration in Multi-Static Sonar Fusion Detection

Authors: Longxiang Guo, Haoyan Hao, Xueli Sheng, Hanjun Yu, Jingwei Yin

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In order to prevent target splitting and ensure the accuracy of fusion, system error registration is an important step in multi-static sonar fusion detection system. To eliminate the inherent system errors including distance error and angle error of each sonar in detection, this paper uses offline estimation method for error registration. Suppose several sonars from different platforms work together to detect a target. The target position detected by each sonar is based on each sonar’s own reference coordinate system. Based on the two-dimensional stereo projection method, this paper uses real-time quality control (RTQC) method and least squares (LS) method to estimate sensor biases. The RTQC method takes the average value of each sonar’s data as the observation value and the LS method makes the least square processing of each sonar’s data to get the observation value. In the underwater acoustic environment, matlab simulation is carried out and the simulation results show that both algorithms can estimate the distance and angle error of sonar system. The performance of the two algorithms is also compared through the root mean square error and the influence of measurement noise on registration accuracy is explored by simulation. The system error convergence of RTQC method is rapid, but the distribution of targets has a serious impact on its performance. LS method can not be affected by target distribution, but the increase of random noise will slow down the convergence rate. LS method is an improvement of RTQC method, which is widely used in two-dimensional registration. The improved method can be used for underwater multi-target detection registration.

Keywords: data fusion, multi-static sonar detection, offline estimation, sensor registration problem

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298 An Evaluation of Education Provision for Students with Autism Spectrum Disorder in Ireland: The Role of the Special Needs Assistant

Authors: Claire P. Griffin

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The education provision for students with special educational needs, including students with Autism Spectrum Disorder (ASD), has undergone significant national and international changes in recent years. In particular, an increase in resource-based provision has occurred across educational settings in an effort to support inclusive practices. This paper seeks to explore the role of the Special Needs Assistant (SNA) in supporting children with ASD in Irish schools. This research stems from the second national evaluation of ‘Education Provision for Students with Autism Spectrum Disorder in Ireland’ (NCSE, 2016). This research was commissioned by the National Council for Special Education (NCSE) in Ireland and conducted by a team of researchers from Mary Immaculate College, Limerick from February to July 2014. This study involved a multiple case study research strategy across 24 educational sites, as selected through a stratified sampling process. Research strategies included semi-structured interviews, classroom observations, documentary review and child conversations. Data analysis was conducted electronically using Nvivo software, with use of an additional quantitative recording mechanism based on scaled weighting criteria for collected data. Based on such information, key findings from the NCSE national evaluation will be presented and critically reviewed, with particular reference to the role of the SNA in supporting pupils with ASD. Examples of positive practice inherent within the SNA role will be outlined and contrasted with discrete areas for development. Based on such findings, recommendations for the evolving role of the SNA will be presented, with the aim of informing both policy and best practice within the field.

Keywords: autism spectrum disorder, inclusive education , paraprofessional, special needs assistant

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297 Reflecting and Teaching on the Dialectical Nature of Social Work

Authors: Eli Buchbinder

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Dialectics theory perceives two or more forces or themes as mutually opposed and negating on the one hand and as interdependent for their definition, existence, and resolution on the other. Such opposites might never be fully reconciled but might, simultaneously, continue to produce a higher level of integration and synthesis as well as tension, contradictions, and paradoxes. The identity of social work is constructed by poles; an understanding that emerges through key concepts that shape the profession. The key concept of person-in-environment creates dialectical tensions between the psychological versus the social pole. Important examples that reflect this focus on the psychological versus the social nature of human beings. This meta-perspective influences and constructs the implementation of values, ways of intervention, and professional relationships, e.g., creating a conflict between personal/social empowerment and social control and correction as the aims of the profession. Social work is dynamic and changing, with a unique way of perceiving and conceptualizing human behavior. Social workers must be able to face and accept the contradicting elements inherent in practicing social work. The basic philosophy for social work education is a dialectic conceptualization. In light of the above, social work students require dialectics as a critical mode of perception, reflection, and intervention. In the presentation, the focus will be on reflection on teaching students to conceptualize dialectics as a frame when training to be social workers. It is believed that the focus should emphasis two points: 1) the need to assist students to identify poles and to analyze the interrelationships created between them while coping emotionally with the tension and difficulties involved in containing these poles; 2) teaching students to integrate poles as a basis for assessment, planning, and intervention.

Keywords: professional ontology, a generic social work education, skills and values of social work, reflecting on social work teaching methods

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296 Applications of Evolutionary Optimization Methods in Reinforcement Learning

Authors: Rahul Paul, Kedar Nath Das

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The paradigm of Reinforcement Learning (RL) has become prominent in training intelligent agents to make decisions in environments that are both dynamic and uncertain. The primary objective of RL is to optimize the policy of an agent in order to maximize the cumulative reward it receives throughout a given period. Nevertheless, the process of optimization presents notable difficulties as a result of the inherent trade-off between exploration and exploitation, the presence of extensive state-action spaces, and the intricate nature of the dynamics involved. Evolutionary Optimization Methods (EOMs) have garnered considerable attention as a supplementary approach to tackle these challenges, providing distinct capabilities for optimizing RL policies and value functions. The ongoing advancement of research in both RL and EOMs presents an opportunity for significant advancements in autonomous decision-making systems. The convergence of these two fields has the potential to have a transformative impact on various domains of artificial intelligence (AI) applications. This article highlights the considerable influence of EOMs in enhancing the capabilities of RL. Taking advantage of evolutionary principles enables RL algorithms to effectively traverse extensive action spaces and discover optimal solutions within intricate environments. Moreover, this paper emphasizes the practical implementations of EOMs in the field of RL, specifically in areas such as robotic control, autonomous systems, inventory problems, and multi-agent scenarios. The article highlights the utilization of EOMs in facilitating RL agents to effectively adapt, evolve, and uncover proficient strategies for complex tasks that may pose challenges for conventional RL approaches.

Keywords: machine learning, reinforcement learning, loss function, optimization techniques, evolutionary optimization methods

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295 Classification System for Soft Tissue Injuries of Face: Bringing Objectiveness to Injury Severity

Authors: Garg Ramneesh, Uppal Sanjeev, Mittal Rajinder, Shah Sheerin, Jain Vikas, Singla Bhupinder

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Introduction: Despite advances in trauma care, a classification system for soft tissue injuries of the face still needs to be objectively defined. Aim: To develop a classification system for soft tissue injuries of the face; that is objective, easy to remember, reproducible, universally applicable, aids in surgical management and helps to develop a structured data that can be used for future use. Material and Methods: This classification system includes those patients that need surgical management of facial injuries. Associated underlying bony fractures have been intentionally excluded. Depending upon the severity of soft tissue injury, these can be graded from 0 to IV (O-Abrasions, I-lacerations, II-Avulsion injuries with no skin loss, III-Avulsion injuries with skin loss that would need graft or flap cover, and IV-complex injuries). Anatomically, the face has been divided into three zones (Zone 1/2/3), as per aesthetic subunits. Zone 1e stands for injury of eyebrows; Zones 2 a/b/c stand for nose, upper eyelid and lower eyelid respectively; Zones 3 a/b/c stand for upper lip, lower lip and cheek respectively. Suffices R and L stand for right or left involved side, B for presence of foreign body like glass or pellets, C for extensive contamination and D for depth which can be graded as D 1/2/3 if depth is still fat, muscle or bone respectively. I is for damage to facial nerve or parotid duct. Results and conclusions: This classification system is easy to remember, clinically applicable and would help in standardization of surgical management of soft tissue injuries of face. Certain inherent limitations of this classification system are inability to classify sutured wounds, hematomas and injuries along or against Langer’s lines.

Keywords: soft tissue injuries, face, avulsion, classification

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294 Islamic Banking: A New Trend towards the Development of Banking Law

Authors: Inese Tenberga

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Undoubtedly, the focus of the present capitalist system of finance has shifted from the concept of productivity of money to the ‘cult of money’, which is characterized by such notions as speculative activity, squander, self-profit, vested interest, etc. The author is certain that a civilized society cannot follow this economic path any longer and therefore suggests that one solution would be to integrate the Islamic financial model in the banking sector of the EU to overcome its economic vulnerability and structurally transform its economies or build resilience against shocks and crisis. The researcher analyses the Islamic financial model, which is providing the basis for the concept of non-productivity of money, and proposes to consider it as a new paradigm of economic thinking. The author argues that it seeks to establish a broad-based economic well-being with an optimum rate of economic growth, socio-economic justice, equitable distribution of income and wealth. Furthermore, the author analyses and proposes to use the experience of member states of the Islamic Development Bank for the formation of a new EU interest free banking. It is offered to create within the EU banking system a credit sector and investment sector respectively. As a part of the latter, it is recommended to separate investment banks specializing in speculative investments and non­speculative investment banks. Meanwhile, understanding of the idea of Islamic banking exclusively from the perspective of the manner of yielding profit that differs from credit banking, without considering the legal, social, ethical guidelines of Islam impedes to value objectively the advantages of this type of financial activities at the non-Islamic jurisdictions. However, the author comes to the conclusion the imperative of justice and virtue, which is inherent to all of us, exists regardless of religion. The author concludes that the global community should adopt the experience of the Muslim countries and focus on the Islamic banking model.

Keywords: credit sector, EU banking system, investment sector, Islamic banking

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293 A Comparative Analysis of (De)legitimation Strategies in Selected African Inaugural Speeches

Authors: Lily Chimuanya, Ehioghae Esther

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Language, a versatile and sophisticated tool, is fundamentally sacrosanct to mankind especially within the realm of politics. In this dynamic world, political leaders adroitly use language to engage in a strategic show aimed at manipulating or mechanising the opinion of discerning people. This nuanced synergy is marked by different rhetorical strategies, meticulously synced with contextual factors ranging from cultural, ideological, and political to achieve multifaceted persuasive objectives. This study investigates the (de)legitimation strategies inherent in African presidential inaugural speeches, as African leaders not only state their policy agenda through inaugural speeches but also subtly indulge in a dance of legitimation and delegitimation, performing a twofold objective of strengthening the credibility of their administration and, at times, undermining the performance of the past administration. Drawing insights from two different legitimation models and a dataset of 4 African presidential inaugural speeches obtained from authentic websites, the study describes the roles of authorisation, rationalisation, moral evaluation, altruism, and mythopoesis in unmasking the structure of political discourse. The analysis takes a mixed-method approach to unpack the (de)legitimation strategy embedded in the carefully chosen speeches. The focus extends beyond a superficial exploration and delves into the linguistic elements that form the basis of presidential discourse. In conclusion, this examination goes beyond the nuanced landscape of language as a potent tool in politics, with each strategy contributing to the overall rhetorical impact and shaping the narrative. From this perspective, the study argues that presidential inaugural speeches are not only linguistic exercises but also viable weapons that influence perceptions and legitimise authority.

Keywords: CDA, legitimation, inaugural speeches, delegitmation

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292 Rescaled Range Analysis of Seismic Time-Series: Example of the Recent Seismic Crisis of Alhoceima

Authors: Marina Benito-Parejo, Raul Perez-Lopez, Miguel Herraiz, Carolina Guardiola-Albert, Cesar Martinez

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Persistency, long-term memory and randomness are intrinsic properties of time-series of earthquakes. The Rescaled Range Analysis (RS-Analysis) was introduced by Hurst in 1956 and modified by Mandelbrot and Wallis in 1964. This method represents a simple and elegant analysis which determines the range of variation of one natural property (the seismic energy released in this case) in a time interval. Despite the simplicity, there is complexity inherent in the property measured. The cumulative curve of the energy released in time is the well-known fractal geometry of a devil’s staircase. This geometry is used for determining the maximum and minimum value of the range, which is normalized by the standard deviation. The rescaled range obtained obeys a power-law with the time, and the exponent is the Hurst value. Depending on this value, time-series can be classified in long-term or short-term memory. Hence, an algorithm has been developed for compiling the RS-Analysis for time series of earthquakes by days. Completeness time distribution and locally stationarity of the time series are required. The interest of this analysis is their application for a complex seismic crisis where different earthquakes take place in clusters in a short period. Therefore, the Hurst exponent has been obtained for the seismic crisis of Alhoceima (Mediterranean Sea) of January-March, 2016, where at least five medium-sized earthquakes were triggered. According to the values obtained from the Hurst exponent for each cluster, a different mechanical origin can be detected, corroborated by the focal mechanisms calculated by the official institutions. Therefore, this type of analysis not only allows an approach to a greater understanding of a seismic series but also makes possible to discern different types of seismic origins.

Keywords: Alhoceima crisis, earthquake time series, Hurst exponent, rescaled range analysis

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291 Solvent-Free Conductive Coatings Containing Chemically Coupled Particles for Functional Textiles

Authors: Jagadeshvaran P. L., Kamlesh Panwar, Indumathi Ramakrishnan, Suryasarathi Bose

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The surge in the usage of wireless electronics and communication devices has engendered a different form of pollution, viz. the electromagnetic (EM) pollution and yet another serious issue, electromagnetic interference (EMI). There is a legitimate need to develop strategies and materials to combat this issue, otherwise leading to dreadful consequences. Functional textiles have emerged as the modern materials to help attenuate EM waves due to the numerous advantages – flexibility being the most important. In addition to this, there is an inherent advantage of multiple interfaces in coated fabrics that can engender significant attenuation. Herein we report a coating having multifunctional properties – capable of blocking both UV and EM radiation (predominantly of the microwave frequencies) with flame-retarding properties. The layer described here comprises iron titanate(FT) synthesized from its sustainable precursor – ilmenite sand and carbon nanotubes (CNT) dispersed in waterborne polyurethane. It is worth noting that FT's use as a multifunctional material is being reported for the first time. It was observed that a single layer of coated fabric shows EMI shielding effectiveness of -40 dB translating to 99.99% attenuation and similarly a UV blocking of 99.99% in the wavelength ranging from 200-400 nm. The microwave shielding properties of the fabric were demonstrated using a Bluetooth module – where the coated fabric was able to block the incoming Bluetooth signals to the module from a mobile phone. Besides, the coated fabrics exhibited phenomenal enhancement in thermal stability - a five percent increase in the limiting oxygen index (LOI) was observed upon the application of the coating. Such exceptional properties complement cotton fabrics' existing utility, thereby extending their use to specialty applications.

Keywords: multifunctional coatings, EMI shielding, UV blocking, iron titanate, CNT, waterborne polyurethane, cotton fabrics

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290 Tectonics of Out-of-Sequence Thrusting in Higher Himalaya- Example from Jhakri-Chaura-Sarahan Region, Himachal Pradesh

Authors: Rajkumar Ghosh

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The Out-of-Sequence Thrust (OOST) is a common phenomenon in collisional tectonic settings like the Himalayas. These OOSTs are activated in different locations at different time frames. These OOST are linked with the multiple Himalayan Thrusts. Apart from minimal documentation in geological mapping for OOST, there exists a lack of field data to establish OOST in the field. This work has considered three thrusts from NW Himalaya in Himachal Pradesh with published data from other sources, allowing a re-examination for correlation of OOST. For the Sutlej section, the approach has been to do fieldwork and microstructural studies. The information related to the cross-cut signature of S/C- and relative time relation could help to predict the nature of OOST. The activation timing, along with the basis of identification of OOST in Higher Himalayan, was documented in various literature. Compilation of the Grain Boundary Migration (GBM) associated temperature range (400–750 °C) was documented from microstructural studies along the Jhakri-Chaura section. No such significant temperature variation across thrusts was observed. Strain variation paths using S Ʌ C angle measurement were carried out along the Jeori-Wangtu transect to distinguish overprinting structures for OOSTs. Near the Chaura Thrust (CT), angular variation of S Ʌ C was documented, and it varies within a range of 15° - 28 °. Along the NH22 (National Highway, 22), all tectonic units of the orogen are exposed in NW Himalaya, INDIA. But there are inherent difficulties in finding field evidence of OOST, largely due to the lack of adequate surface morphology, including topography and drainage pattern.

Keywords: out-of-sequence thrust (OOST), main central thrust (MCT), south tibetan detachment system (STDS), jhakri thrust (JT), sarahan thrust (ST), chaura thrust (CT), higher himalaya (HH), greater himalayan crystalline (GHC)

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289 Obsession Unveiled: A Freud’s Psychoanalytical Analysis of Protagonist Fixations in Nabokov’s Lolita and Pamuk’s The Museum of Innocence

Authors: Kamilya Khamitova

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This study analyzes the overarching theme of obsession as portrayed through the two protagonists, Humbert Humbert and Kemal, in Vladimir Nabokov's Lolita and Orhan Pamuk's The Museum of Innocence through the lens of Freudian psychoanalytical theory of “transference.” Their obsessions are channeled into various forms of artistic expression following the loss of their beloved Lolita and Füsun. Employing psychoanalytical literary criticism, firmly grounded in the classical era of psychoanalysis, as pioneered by Sigmund Freud, this research explores the characters' psyches, revealing the concealed desires, conflicts, and symbolic manifestations within their relentless obsessions. The aim of this study is to unravel the psychological complexities of obsession, shedding light on the motivations and behaviors of Humbert and Kemal within the context of their respective narratives. Methodologically, this research employs close textual analysis of the novels, dissecting the protagonists' thoughts, actions, and artistic expressions. Through the lens of Freud's fundamental concept of “transference,” this analysis uncovers the protagonists' mechanisms of projecting their desires onto unattainable objects of desire—Lolita and Füsun. Humbert's pursuit of Lolita mirrors his unresolved emotional traumas and attempts to recapture the lost object of his childhood. In contrast, Kemal's fixation on Füsun is a desperate desire to fill an existential void, address a sense of inadequacy, and construct a semblance of immortality through the meticulous preservation of his memories with her. By adopting a psychoanalytic lens, this research provides a richer understanding of the characters, themes, and symbolism inherent in their artistic expressions of devotion.

Keywords: artistic expression, psychoanalysis of obsession, Sigmund Freud, transference

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288 Extraction, Synthesis, Characterization and Antioxidant Properties of Oxidized Starch from an Abundant Source in Nigeria

Authors: Okafor E. Ijeoma, Isimi C. Yetunde, Okoh E. Judith, Kunle O. Olobayo, Emeje O. Martins

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Starch has gained interest as a renewable and environmentally compatible polymer due to the increase in its use. However, starch by itself could not be satisfactorily applied in industrial processes due to some inherent disadvantages such as its hydrophilic character, poor mechanical properties, its inability to withstand processing conditions such as extreme temperatures, diverse pH, high shear rate, freeze-thaw variation and dimensional stability. The range of physical properties of parent starch can be enlarged by chemical modification which invariably enhances their use in a number of applications found in industrial processes and food manufacture. In this study, Manihot esculentus starch was subjected to modification by oxidation. Fourier Transmittance Infra- Red (FTIR) and Raman spectroscopies were used to confirm the synthesis while Scanning Electron Microscopy (SEM) and X- Ray Diffraction (XRD) were used to characterize the new polymer. DPPH (2, 2-diphenyl-1-picryl-hydrazyl-hydrate) free radical assay was used to determine the antioxidant property of the oxidized starch. Our results show that the modification had no significant effect on the foaming capacity as well as on the emulsion capacity. Scanning electron microscopy revealed that oxidation did not alter the predominantly circular-shaped starch granules, while the X-ray pattern of both starch, native and modified were similar. FTIR results revealed a new band at 3007 and 3283cm-1. Differential scanning calorimetry returned two new endothermic peaks in the oxidized starch with an improved gelation capacity and increased enthalpy of gelatinization. The IC50 of oxidized starch was notably higher than that of the reference standard, ascorbic acid.

Keywords: antioxidant activity, DPPH, M. esculentus, oxidation, starch

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287 Playing Safely: An Exploration of Irish Parental Attitudes Towards Risky Play and Its Impact on Play Opportunities for Children

Authors: Fiona Armstrong, David Gaul, Michael Barrett, Lorraine D'Arcy

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Playing is an instinctive and universal human behavior, is a child’s way of learning and an outlet for their innate need of activity. Risky play can be defined as any play that is thrilling or exciting involving the risk of injury. The benefits of risky play have been acknowledged as helping children to explore and conquer fears, develop confidence, reduce anxiety, and develop risk-management skills. Studies indicate that children learn sound judgment by assessing and confronting risks in relation to their own capabilities through exposure to carefully managed play experiences. Risky play has been associated with danger and increased risk of injury, with families focusing on risk aversion and protecting children from the risks inherent in the modern world. Despite children needing cultural, social, emotional, physical, and geographical space to play, the opportunity for children to play is diminishing. Aim: This study explores play behaviors and risky play in an Irish context by investigating parental attitudes to risky play. Methodology: This is a mixed methods study involving the State of Play survey and semi-structured interviews exploring parental attitudes to risky play. Data will be quantitatively analyzed using descriptive and inferential statistics using IBM SPSS and qualitatively analyzed via thematic analysis using NVivo. Conclusion: The information gathered could advise stakeholders regarding the creation and provision of developmentally appropriate, challenging, stimulating, adaptable, accessible, and safe as necessary outdoor play areas. This research can inform parents, planners, architects, and authorities involved in creating environments for play and contribute to policy development.

Keywords: child development, parental attitudes, play opportunities, risky play

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286 Low-Voltage and Low-Power Bulk-Driven Continuous-Time Current-Mode Differentiator Filters

Authors: Ravi Kiran Jaladi, Ezz I. El-Masry

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Emerging technologies such as ultra-wide band wireless access technology that operate at ultra-low power present several challenges due to their inherent design that limits the use of voltage-mode filters. Therefore, Continuous-time current-mode (CTCM) filters have become very popular in recent times due to the fact they have a wider dynamic range, improved linearity, and extended bandwidth compared to their voltage-mode counterparts. The goal of this research is to develop analog filters which are suitable for the current scaling CMOS technologies. Bulk-driven MOSFET is one of the most popular low power design technique for the existing challenges, while other techniques have obvious shortcomings. In this work, a CTCM Gate-driven (GD) differentiator has been presented with a frequency range from dc to 100MHz which operates at very low supply voltage of 0.7 volts. A novel CTCM Bulk-driven (BD) differentiator has been designed for the first time which reduces the power consumption multiple times that of GD differentiator. These GD and BD differentiator has been simulated using CADENCE TSMC 65nm technology for all the bilinear and biquadratic band-pass frequency responses. These basic building blocks can be used to implement the higher order filters. A 6th order cascade CTCM Chebyshev band-pass filter has been designed using the GD and BD techniques. As a conclusion, a low power GD and BD 6th order chebyshev stagger-tuned band-pass filter was simulated and all the parameters obtained from all the resulting realizations are analyzed and compared. Monte Carlo analysis is performed for both the 6th order filters and the results of sensitivity analysis are presented.

Keywords: bulk-driven (BD), continuous-time current-mode filters (CTCM), gate-driven (GD)

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285 Psychical Impacts of Episiotomy: First Results

Authors: Clesse C., Lighezzolo-Alnot J., De Lavergne S.

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Considered as the most common surgical procedure worldwide, episiotomy can be defined as an incision around the vulva performed to enlarge it, in the aim of preventing the traumatic rupture of the perineum during childbirth. Rather mediatized, this practice raises many questions in the field of mental health, relayed by different users and health professionals. Today, is topicality is moderately hectic since many queries about the prophylactic exercise of episiotomy are subject to a relative consensus, particularly since WHO advocated in 1996 that only 10% of childbirths should involve an episiotomy. This indicator appeared after the publication of numerous results from randomized clinical trials. Unfortunately, these papers seem mostly centered about somatic impacts of episiotomy. From the side of psychological studies, they mostly integrate a major clinical methodological bias, especially considering that every primiparous woman is identical to the others face to the experience of parturition. In the aim to fill this lack of knowledge, we developed a longitudinal research starting in the 7th month of pregnancy and ending one year after delivery. We are studying in a comparative way different possible psychological consequences inherent to the use of episiotomy. To do this, we use a standardized methodology which combines semi-structured clinical interviews (IRMAG, IRMAN ...), free clinical interviews, a projective test (Rorschach) and five questionnaires (QIC, EPDS, CPQ WOMBLSQ4, SF36). Therefore, we can comprehend with shrewdness the question of psychic impacts of episiotomy in a qualitative and quantitative way by comparing it to other obstetric interventions. In this paper, we will present the first results obtained about a population of twenty-two primiparous women by focusing on body image, sexuality, quality of life, depressive affects, post-traumatic stress disorder and investment of the maternal role. Finally, we will consider the different implications and perspectives of this research which could improve the public health policies in the field of perinatal care.

Keywords: assessment, episiotomy, mental health, psychical impacts

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284 Unlocking the Future of Grocery Shopping: Graph Neural Network-Based Cold Start Item Recommendations with Reverse Next Item Period Recommendation (RNPR)

Authors: Tesfaye Fenta Boka, Niu Zhendong

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Recommender systems play a crucial role in connecting individuals with the items they require, as is particularly evident in the rapid growth of online grocery shopping platforms. These systems predominantly rely on user-centered recommendations, where items are suggested based on individual preferences, garnering considerable attention and adoption. However, our focus lies on the item-centered recommendation task within the grocery shopping context. In the reverse next item period recommendation (RNPR) task, we are presented with a specific item and challenged to identify potential users who are likely to consume it in the upcoming period. Despite the ever-expanding inventory of products on online grocery platforms, the cold start item problem persists, posing a substantial hurdle in delivering personalized and accurate recommendations for new or niche grocery items. To address this challenge, we propose a Graph Neural Network (GNN)-based approach. By capitalizing on the inherent relationships among grocery items and leveraging users' historical interactions, our model aims to provide reliable and context-aware recommendations for cold-start items. This integration of GNN technology holds the promise of enhancing recommendation accuracy and catering to users' individual preferences. This research contributes to the advancement of personalized recommendations in the online grocery shopping domain. By harnessing the potential of GNNs and exploring item-centered recommendation strategies, we aim to improve the overall shopping experience and satisfaction of users on these platforms.

Keywords: recommender systems, cold start item recommendations, online grocery shopping platforms, graph neural networks

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283 The Inherent Flaw in the NBA Playoff Structure

Authors: Larry Turkish

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Introduction: The NBA is an example of mediocrity and this will be evident in the following paper. The study examines and evaluates the characteristics of the NBA champions. As divisions and playoff teams increase, there is an increase in the probability that the champion originates from the mediocre category. Since it’s inception in 1947, the league has been mediocre and continues to this day. Why does a professional league allow any team with a less than 50% winning percentage into the playoffs? As long as the finances flow into the league, owners will not change the current algorithm. The objective of this paper is to determine if the regular season has meaning in finding an NBA champion. Statistical Analysis: The data originates from the NBA website. The following variables are part of the statistical analysis: Rank, the rank of a team relative to other teams in the league based on the regular season win-loss record; Winning Percentage of a team based on the regular season; Divisions, the number of divisions within the league and Playoff Teams, the number of playoff teams relative to a particular season. The following statistical applications are applied to the data: Pearson Product-Moment Correlation, Analysis of Variance, Factor and Regression analysis. Conclusion: The results indicate that the divisional structure and number of playoff teams results in a negative effect on the winning percentage of playoff teams. It also prevents teams with higher winning percentages from accessing the playoffs. Recommendations: 1. Teams that have a winning percentage greater than 1 standard deviation from the mean from the regular season will have access to playoffs. (Eliminates mediocre teams.) 2. Eliminate Divisions (Eliminates weaker teams from access to playoffs.) 3. Eliminate Conferences (Eliminates weaker teams from access to the playoffs.) 4. Have a balanced regular season schedule, (Reduces the number of regular season games, creates equilibrium, reduces bias) that will reduce the need for load management.

Keywords: alignment, mediocrity, regression, z-score

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282 Direct Composite Veneers as Treatment of Anterior Teeth: Case Report

Authors: Amerah Alsalem

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Aim: Laminate veneers are restorations which are envisioned to correct existing abnormalities, esthetic deficiencies, and discolorations. Laminate veneer restorations may be processed in two different ways: direct or indirect. Materials and methods: Direct composite laminate veneers require minimal preparation compared to indirect composite veneers, cost less and are easier to repair, so are useful in young patients. However, composites can have inherent limitations such as shrinkage, limited toughness; color instability and susceptibility to wear that reduce the lifespan of the restoration and cause postoperative complications. Every new material or method introduced to the field of dentistry aims to achieve esthetics and successful dental treatments with minimal invasiveness. Therefore, direct laminate veneer restorations have been developed for advanced esthetic problems of anterior teeth. Tooth discolorations, rotated teeth, coronal fractures, congenital or acquired malformations, diastemas, discolored restorations, palatally positioned teeth, the absence of lateral incisors, abrasions and erosions are the main indications for direct laminate veneer restorations. Result: Direct veneers, as esthetic procedures, have become treatment alternatives for patients with esthetic problems of anterior teeth in recent years. The cost, social and time factors have to be considered. Although ceramic laminate veneer restorations have some advantages like color stability and high resistance against abrasion, they have also some disadvantages, including high cost and long chair time. Moreover, they have some problems such as the necessity of an additional adhesive cement. Conclusion: Although there are still some disadvantages, especially discolorations and fragility, with the development of new composite resins, direct laminate veneer restorations can be a treatment option for patients with esthetic problems of anterior teeth, when applied judiciously with good patient hygiene motivation.

Keywords: direct, veneers, composite, anterior

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281 A Conceptual Framework for Vulnerability Assessment of Climate Change Impact on Oil and Gas Critical Infrastructures in the Niger Delta

Authors: Justin A. Udie, Subhes C. Bhatthacharyya, Leticia Ozawa-Meida

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The impact of climate change is severe in the Niger Delta and critical oil and gas infrastructures are vulnerable. This is partly due to lack of specific impact assessment framework to assess impact indices on both existing and new infrastructures. The purpose of this paper is to develop a framework for the assessment of climate change impact on critical oil and gas infrastructure in the region. Comparative and documentary methods as well as analysis of frameworks were used to develop a flexible, integrated and conceptual four dimensional framework underpinning; 1. Scoping – the theoretical identification of inherent climate burdens, review of exposure, adaptive capacities and delineation of critical infrastructure; 2. Vulnerability assessment – presents a systematic procedure for the assessment of infrastructure vulnerability. It provides real time re-scoping, practical need for data collection, analysis and review. Physical examination of systems is encouraged to complement the scoped data and ascertain the level of exposure to relevant climate risks in the area; 3. New infrastructure – consider infrastructures that are still at developmental level. It seeks to suggest the inclusion of flexible adaptive capacities in original design of infrastructures in line with climate threats and projections; 4. The Mainstreaming Climate Impact Assessment into government’s environmental decision making approach. Though this framework is designed specifically for the estimation of exposure, adaptive capacities and criticality of vulnerable oil and gas infrastructures in the Niger Delta to climate burdens; it is recommended for researchers and experts as a first-hand generic and practicable tool which can be used for the assessment of other infrastructures perceived as critical and vulnerable. The paper does not provide further tools that synch into the methodological approach but presents pointers upon which a pragmatic methodology can be developed.

Keywords: adaptation, assessment, conceptual, climate, change, framework, vulnerability

Procedia PDF Downloads 291
280 Business Survival During Economic Crises: A Comparison Between Family and Non-family Firms

Authors: A. Hayrapetyan, A. Simon, P. Marques, G. Renart

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Business survival is a question of greatest interest for any economy. Firm characteristics that can explain or predict performance and, ultimately, business survival become of the greatest significance, as the sustainable longevity of any business can mean health for the future of the country. Family Firms (FFs) are one of the most ubiquitous forms of business worldwide, as more than half of European firms (60%) are considered as family firms. Therefore, the inherent characteristics of FFs are one of the possible explanatory variables for firm survival because FFs have strategic goals that differentiate them from other types of businesses. Although there is literature on the performance of FFs across generations, there are fewer studies on the factors that impact the survival of family and non-family FFs, as there is a lack of data on failed firms. To address this gap, this paper explores the differential survival of family firms versus non-family firms with a representative sample of companies of the region of Catalonia (Northeast of Spain) that were adhoc classified as family or nonfamily firms, as well as classified as failed or surviving, since no census data for family firms or for failed firms is available in Spain. By using the COX regression model on a representative sample of 629 family and non-family firms, this study investigates to what extent financial ratios, such as Liquidity, Solvency Rate can impact business survival, taking into consideration the socioemotional side of family firms, as well as revealing the differences between family and non-family firms. The findings show that the liquidity rate is significant for non-family firm survival, whereas not for family firms. On the other hand, FFs can benefit while having a higher solvency rate. Ultimately, this paper discovers that FFs increase their chances of survival when they are small, as the growth in size starts negatively impacting the socioemotional objectives of the firm. This study proves the existence of significant differences between family and non-family firms’ survival during economic crises, suggesting that the prioritization of emotional wealth creates distinct conditions for both types of firms.

Keywords: COX regression, economy crises, family firm, non-family firm, survival

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279 Potentials of Henna Leaves as Dye and Its Fastness Properties on Fabric

Authors: Nkem Angela Udeani

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Despite the widespread use of synthetic dyes, natural dyes are still exploited and used to enhance its inherent aesthetic qualities as a major material for the beautification of the body. Centuries before the discovery of synthetic dye, natural dyes were the only source of dye open to mankind. Dyes are extracted from plant - leaves, roots, and barks, insect secretions, and minerals. However, research findings have made it clear that of all, plant- leaves, roots, barks or flowers are the most explored and exploited. Henna (Lawsonia innermis) is one of those plants. The experiment has also shown that henna is used in body painting in conjunction with an alkaline (Ammonium Sulphate) as a fixing agent. This of course gives a clue that if colour derived from henna is properly investigated, it may not only be used as body decoration but possibly, may have affinity to fibre substrate. This paper investigates the dyeing potentials - dyeing ability and fastness qualities of henna dye extract on cotton and linen fibres using mordants like ammonium sulphate and other alkalies (hydrosulphate and caustic soda, potash, common salt and alum). Hot and cold water and ethanol solvent were used in the extraction of the dye to investigate the most effective method of extraction, dyeing ability and fastness qualities of these extracts under room temperature. The results of the experiment show that cotton have a high rate of dye intake than linen fibre. On a similar note, the colours obtained depend most on the solvent and or the mordant used. In conclusion, hot water extraction appear more effective. While the colours obtained from ethanol and both cold and hot method of extraction range from light to dark yellow, light green to army green, there are to some extent shades of brown hues.

Keywords: dye, fabrics, henna leaves, potential

Procedia PDF Downloads 446
278 Electrospun Conducting Polymer/Graphene Composite Nanofibers for Gas Sensing Applications

Authors: Aliaa M. S. Salem, Soliman I. El-Hout, Amira Gaber, Hassan Nageh

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Nowadays, the development of poisonous gas detectors is considered to be an urgent matter to secure human health and the environment from poisonous gases, in view of the fact that even a minimal amount of poisonous gas can be fatal. Of these concerns, various inorganic or organic sensing materials have been used. Among these are conducting polymers, have been used as the active material in the gassensorsdue to their low-cost,easy-controllable molding, good electrochemical properties including facile fabrication process, inherent physical properties, biocompatibility, and optical properties. Moreover, conducting polymer-based chemical sensors have an amazing advantage compared to the conventional one as structural diversity, facile functionalization, room temperature operation, and easy fabrication. However, the low selectivity and conductivity of conducting polymers motivated the doping of it with varied materials, especially graphene, to enhance the gas-sensing performance under ambient conditions. There were a number of approaches proposed for producing polymer/ graphene nanocomposites, including template-free self-assembly, hard physical template-guided synthesis, chemical, electrochemical, and electrospinning...etc. In this work, we aim to prepare a novel gas sensordepending on Electrospun nanofibers of conducting polymer/RGO composite that is the effective and efficient expectation of poisonous gases like ammonia, in different application areas such as environmental gas analysis, chemical-,automotive- and medical industries. Moreover, our ultimate objective is to maximize the sensing performance of the prepared sensor and to check its recovery properties.

Keywords: electro spinning process, conducting polymer, polyaniline, polypyrrole, polythiophene, graphene oxide, reduced graphene oxide, functionalized reduced graphene oxide, spin coating technique, gas sensors

Procedia PDF Downloads 157
277 Internal Auditing and the Performance of State-Owned Enterprises in Emerging Markets

Authors: Jobo Dubihlela, Kofi Boamah

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The inimitable role of the internal auditing, challenges and the predicament of state-owned enterprises in emerging markets are acknowledged. Study sought to address the inter-related questions, about how does IAF complement the performance and sustainability of SOEs? How can effective IA control systems be implemented to improve the performance results and culture of SOEs in Namibia? The weaknesses inherent in the SOE sector, unfortunately, impacts on the IAF ability to effectively support the SOEs. Despite these challenges, the study has unearthed IAF potential capabilities to contribute to SOE survival in Namibia by complementing the governance practices of the sector. Using a quantitative research approach, the dataset was collected and analysed from SOEs to confirm the role of the internal auditing function (IAF) as an indispensable concomitant of SOE performance. The study adopted a data approach supported by the literary evidence, which enabled generalisation and connectedness of the issues being addressed. The outcome of the data analysis contributed to achieving the results, which are discussed and eventually support the conclusions reached. Results show that the intractable task of internal auditing depends on the leadership of the board of directors of the SOEs. Study also revealed critical priorities needed to influence policymakers and oversight bodies to overcome the iniquities influencing SOE operations, understand and embrace IAF to salvage a sector that has a lot to offer and yet is severely mismanaged. Results support literature on IA’s contribution to SOE development from a developing country’s point of view and is the first of its kind in Namibia. Findings suggest ways to possibly enhance knowledge development of future researchers and ‘wet their appetite’ for further research in emerging markets and on a global scale.

Keywords: internal auditing activity, state-owned enterprises, emerging markets, auditing function

Procedia PDF Downloads 77