Search results for: inventory
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 734

Search results for: inventory

434 The Investigation of Bodily-Kinesthetic Intelligence Levels in Adolescents

Authors: Arda Ozturk, Turgay Ozgur, Mursit Aksoy, Bahar O. Ozgur, Ozan Yilmaz

Abstract:

The purpose of this study was to investigate the effect of 8 weeks of basic basketball and volleyball exercises to Bodily-Kinesthetic Intelligence (BKI) levels in 245 (92 girls and 154 boys) adolescents aged between 12 and 14 years. Data collected via Bodily-Kinesthetic Intelligence scale as a subdimension of Multiple Intelligences Inventory. BKI levels were not different between basketball and volleyball groups. Statistical analyses were made based on gender, age groups (12, 13, 14 years) and exercise type. Independent samples t-test revealed that there was no significant difference between boy’s and girl’s BKI levels. One way ANOVA test revealed that there was significant difference between age group’s (12, 13, 14) BKI levels in post-test. However, Paired samples t-test revealed no significant differences between pre-post test results of adolescent’s BKI levels. In conclusion, despite the relatively long-term (8 weeks) physical activity. BKI levels have not shown significant differences.

Keywords: bodily-kinesthetic intelligence, adolescent, basketball, volleyball

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433 A Study of Mental Health of Higher Secondary School Going Children in Rural Area

Authors: Tanmay L. Joshi

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The Mental health allows children and young people to develop the resilience to cope with whatever life throws at them and grow into well-rounded, healthy adults. In urban area, many health professionals are working for the well being for younger population. There is so much of potential in rural area. However, the rural population is somehow neglected. Apart from lack of availability of basic needs like transport, electricity, telecommunication etc; the Psychological health is also overlooked in such area. There are no mental health professionals like Psychologists, counselors etc. So the researcher tries to throw some light on the mental health of Higher Secondary School going children in rural area. The current research tries to study the Mental Health (Confidence, Sociability and Neurotic Tendency) of Higher Secondary School going children. Researchers have used the tool Vyaktitva Shodhika (a personality inventory) by Dr. U. Khire (JPIP,Pune). The Sample size is 45 (N= 40, 24 boys/21 girls). The present study may provide a good support to inculcate emotional-management programs for higher secondary school going children in rural areas.

Keywords: mental health, neurotic tendency, rural area, school going children

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432 A Quantitative Study Identifying the Prevalence of Anxiety in Dyslexic Students in Higher Education

Authors: Amanda Abbott-Jones

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Adult students with dyslexia in higher education can receive support for their cognitive needs but may also experience negative emotion such as anxiety due to their dyslexia in connection with their studies. This paper aims to test the hypothesis that adult dyslexic learners have a higher prevalence of academic and social anxiety than their non-dyslexic peers. A quantitative approach was used to measure differences in academic and social anxiety between 102 students with a formal diagnosis of dyslexia compared to 72 students with no history of learning difficulties. Academic and social anxiety was measured in a questionnaire based on the State-Trait Anxiety Inventory. Findings showed that dyslexic students showed statistically significant higher levels of academic, but not social anxiety in comparison to the non-dyslexic sample. Dyslexic students in higher education show academic anxiety levels that are well above what is shown by students without dyslexia. The implications of this for the dyslexia practitioner is that delivery of strategies to deal with anxiety should be seen equally as important, if not more so, than interventions to deal with cognitive difficulties.

Keywords: Academic, Anxiety, Dyslexia, Quantitative

Procedia PDF Downloads 113
431 Effect of Digital Technology on Students Interest, Achievement and Retention in Algebra in Abia State College of Education (Technical) Arochukwu

Authors: Stephen O. Amaraihu

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This research investigated the effect of Computer Based Instruction on Students’ interest, achievement, and retention in Algebra in Abia State College of Education (Technical), Arochukwu. Three research questions and two hypotheses guided the study. Two instruments, Maths Achievement Test (MAT) and Maths Interest Inventory were employed, to test a population of three hundred and sixteen (316) NCE 1 students in algebra. It is expected that this research will lead to the improvement of students’ performance and enhance their interest and retention of basic algebraic concept. It was found that the majority of students in the college are not proficient in the use of ICT as a result of a lack of trained personnel. It was concluded that the state government was not ready to implement the usage of mathematics in Abia State College of Education. The paper recommends, amongst others, the employment of mathematics Lectures with competent skills in ICT and the training of lecturers of mathematics.

Keywords: achievement, computer based instruction, interest, retention

Procedia PDF Downloads 172
430 A Scientific Umbrella for Industrial Design Disciplines

Authors: Hassan S. Naeini, Hashem Mosaddad

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Industrial design as a multidisciplinary science has a vast field in which some different aspects are involved. In this regard, aspects of art, technology and engineering, social and economics are known as the main related fields. Also, state of the art scientific areas and also art based files have been making the new conditions for industrial design discipline. Furthermore, there are some new approaches and branches of industrial design. However, there is not any categorized style for these industrial design sub-groups. Undoubtedly, if there is an appropriate chart for the main industrial design approaches and branches, the related groups such as industrial designers, manufacturers, and industrial design students will have practical ideas to categorize their activities. In this case study, we developed a scientific umbrella for industrial design in which most of current approaches and branches and related association are introduced. For data gathering, some interviews were done among volunteer industrial design lecturers who are teaching at some well-known universities in Iran. Also, according to the inventory of industrial design, theses which are in university libraries, thesis approaches, and titles were assessed. Based on gathered data, we introduced a scientific umbrella for industrial design in which most of related branches and approaches are categorized. In this umbrella, the hierarchy of related branches is highlighted as well.

Keywords: industrial design, art, industrial design approaches, scientific umbrella

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429 Identifying Key Factors for Accidents’ Severity at Rail-Road Level Crossings Using Ordered Probit Models

Authors: Arefeh Lotfi, Mahdi Babaei, Ayda Mashhadizadeh, Samira Nikpour, Morteza Bagheri

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The main objective of this study is to investigate the key factors in accidents’ severity at rail-road level crossings. The data required for this study is obtained from both accident and inventory database of Iran Railways during 2009-2015. The Ordered Probit model is developed using SPSS software to identify the significant factors in the accident severity at rail-road level crossings. The results show that 'train speed', 'vehicle type' and 'weather' are the most important factors affecting the severity of the accident. The results of these studies assist to allocate resources in the right place. This paper suggests mandating the regulations to reduce train speed at rail-road level crossings in bad weather conditions to improve the safety of rail-road level crossings.

Keywords: rail-road level crossing, ordered probit model, accidents’ severity, significant factors

Procedia PDF Downloads 116
428 Accounting Management Information System for Convenient Shop in Bangkok Thailand

Authors: Anocha Rojanapanich

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The purpose of this research is to develop and design an accounting management information system for convenient shop in Bangkok Thailand. The study applied the System Development Life Cycle (SDLC) for development which began with study and analysis of current data, including the existing system. Then, the system was designed and developed to meet users’ requirements via the internet network by use of application software such as My SQL for database management, Product diversity, Apache HTTP Server for Web Server and PHP Hypertext Preprocessor for an interface between web server, database and users. The system was designed into two subsystems as the main system, or system for head office, and the branch system for branch shops. These consisted of three parts which are classified by user management as shop management, inventory management and Point of Sale (POS) management and importance of cost information for decision making also as well as.

Keywords: accounting management information system, convenient shop, cost information for decision making system, development life cycle

Procedia PDF Downloads 394
427 Self-focused Language and the Reversive Impact of Depression in Negative Mood

Authors: Soheil Behdarvandirad

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The relationship between depression and self-focused language has been well documented. The more depressed a person is, the more "I"s, "me"s, and "my"s they will use. The present study attempted to factor in the impact of mood and examine whether negative mood has self-focused impacts similar to those of depression. For this purpose, 160 Iranian native speakers of Farsi were divided into three experimental groups of negative, neutral, and positive groups. After completing the BDI-II inventory and depression measurement, they were presented with pretested mood stimuli (3 separate videos to induce the target moods). Finally, they were asked to write between 10 to 20 minutes about a topic that asked them to freely write about their state of life, how you feel about it and the reasons that had shaped their current life circumstances. While the significant correlation between depression and I-talk was observed, negative mood led to more we-talk in general and seemed to even push the participants away from self-rumination. It seems that it is an emotion-regulatory strategy that participants subconsciously adopt to distract themselves from the disturbing mood. However, negative mood intensified the self-focused language among depressed participants. Such results can be further studied by examining brain areas that are more involved in self-perception and particularly in precuneus.

Keywords: self-focused language, depression, mood, precuneus

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426 Multi-Modality Brain Stimulation: A Treatment Protocol for Tinnitus

Authors: Prajakta Patil, Yash Huzurbazar, Abhijeet Shinde

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Aim: To develop a treatment protocol for the management of tinnitus through multi-modality brain stimulation. Methodology: Present study included 33 adults with unilateral (31 subjects) and bilateral (2 subjects) chronic tinnitus with and/or without hearing loss independent of their etiology. The Treatment protocol included 5 consecutive sessions with follow-up of 6 months. Each session was divided into 3 parts: • Pre-treatment: a) Informed consent b) Pitch and loudness matching. • Treatment: Bimanual paper pen task with tinnitus masking for 30 minutes. • Post-treatment: a) Pitch and loudness matching b) Directive counseling and obtaining feedback. Paper-pen task is to be performed bimanually that included carrying out two different writing activities in different context. The level of difficulty of the activities was increased in successive sessions. Narrowband noise of a frequency same as that of tinnitus was presented at 10 dBSL of tinnitus for 30 minutes simultaneously in the ear with tinnitus. Result: The perception of tinnitus was no longer present in 4 subjects while in remaining subjects it reduced to an intensity that its perception no longer troubled them without causing residual facilitation. In all subjects, the intensity of tinnitus decreased by an extent of 45 dB at an average. However, in few subjects, the intensity of tinnitus also decreased by more than 45 dB. The approach resulted in statistically significant reductions in Tinnitus Functional Index and Tinnitus Handicap Inventory scores. The results correlate with pre and post treatment score of Tinnitus Handicap Inventory that dropped from 90% to 0%. Discussion: Brain mapping(qEEG) Studies report that there is multiple parallel overlapping of neural subnetworks in the non-auditory areas of the brain which exhibits abnormal, constant and spontaneous neural activity involved in the perception of tinnitus with each subnetwork and area reflecting a specific aspect of tinnitus percept. The paper pen task and directive counseling are designed and delivered respectively in a way that is assumed to induce normal, rhythmically constant and premeditated neural activity and mask the abnormal, constant and spontaneous neural activity in the above-mentioned subnetworks and the specific non-auditory area. Counseling was focused on breaking the vicious cycle causing and maintaining the presence of tinnitus. Diverting auditory attention alone is insufficient to reduce the perception of tinnitus. Conscious awareness of tinnitus can be suppressed when individuals engage in cognitively demanding tasks of non-auditory nature as the paper pen task used in the present study. To carry out this task selective, divided, sustained, simultaneous and split attention act cumulatively. Bimanual paper pen task represents a top-down activity which underlies brain’s ability to selectively attend to the bimanual written activity as a relevant stimulus and to ignore tinnitus that is the irrelevant stimuli in the present study. Conclusion: The study suggests that this novel treatment approach is cost effective, time saving and efficient to vanish the tinnitus or to reduce the intensity of tinnitus to a negligible level and thereby eliminating the negative reactions towards tinnitus.

Keywords: multi-modality brain stimulation, neural subnetworks, non-auditory areas, paper-pen task, top-down activity

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425 Techniques to Characterize Subpopulations among Hearing Impaired Patients and Its Impact for Hearing Aid Fitting

Authors: Vijaya K. Narne, Gerard Loquet, Tobias Piechowiak, Dorte Hammershoi, Jesper H. Schmidt

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BEAR, which stands for better hearing rehabilitation is a large-scale project in Denmark designed and executed by three national universities, three hospitals, and the hearing aid industry with the aim to improve hearing aid fitting. A total of 1963 hearing impaired people were included and were segmented into subgroups based on hearing-loss, demographics, audiological and questionnaires data (i.e., the speech, spatial and qualities of hearing scale [SSQ-12] and the International Outcome Inventory for Hearing-Aids [IOI-HA]). With the aim to provide a better hearing-aid fit to individual patients, we applied modern machine learning techniques with traditional audiograms rule-based systems. Results show that age, speech discrimination scores, and audiogram configurations were evolved as important parameters in characterizing sub-population from the data-set. The attempt to characterize sub-population reveal a clearer picture about the individual hearing difficulties encountered and the benefits derived from more individualized hearing aids.

Keywords: hearing loss, audiological data, machine learning, hearing aids

Procedia PDF Downloads 126
424 The Effect of Transformational Leadership and Change Self-Efficacy on Employees' Commitment to Change

Authors: Denvi Giovanita, Wustari L. H. Mangundjaya

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The pace of globalization and technological development make changes inevitable to organizations. However, organizational change is not easy to implement and is prone to failure. One of the reasons of change failure is due to lack of employees’ commitment to change. There are many variables that can influence employees’ commitment to change. The influencing factors can be sourced from the organization or individuals themselves. This study focuses on the affective form of commitment to change. The objective of this study is to identify the effect of transformational leadership (organizational factor) and employees’ change self-efficacy (individual factor) on affective commitment to change. The respondents of this study were employees who work in organizations that are or have faced organizational change. The data were collected using Affective Commitment to Change, Change Self-Efficacy, and Transformational Leadership Inventory. The data were analyzed using regression. The result showed that both transformational leadership and change self-efficacy have a positive and significant impact on affective commitment to change. The implication of the study can be used for practitioners to enhance the success of organizational change, by developing transformational leadership on the leaders and change self-efficacy on the employees in order to create a high affective commitment to change.

Keywords: affective commitment to change, change self-efficacy, organizational change, transformational leadership

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423 Entomofauna Biodiversity of a Citrus Orchard in Baraki, Algeria

Authors: Ahlem Guerzou, Salheddine Doumandji

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Orchards and minimally processed with surrounding hedges form a significant source of biodiversity. These orchards are an entire ecosystem, home to a rich insect fauna associated with the presence of a large diversity of plant species. The values of the richness and diversity rise when the intensity of the chemical protection is reduced emphasizing the importance of such orchard in the conservation of biodiversity. To show the interest hedges fauna perspective, we conducted a study in an orange grove located Baraki surrounded by hedges and windbreaks consist of several plant species. With the sweep net there were the invertebrate fauna of the herbaceous and after a year of inventory was collected consists of a 2177 individuals distributed among 156 species grouped into five classes and 15 orders fauna. Hymenoptera and Diptera are in first place with 34 species (AR% = 19.3%), followed by Coleoptera with 27 species (AR% = 15.3%), Homoptera dominate in the workforce with 735 individuals (AR% = 34.1%). The Shannon-Weaver index calculated reflects a great diversity of population sampled equal to 5.2 bits. The equitability is 0.7, showing a strong trend of balance between the numbers of species present.

Keywords: biodiversity, citrus orchard, reaps net, hedges, Baraki

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422 Improving Order Quantity Model with Emergency Safety Stock (ESS)

Authors: Yousef Abu Nahleh, Alhasan Hakami, Arun Kumar, Fugen Daver

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This study considers the problem of calculating safety stocks in disaster situations inventory systems that face demand uncertainties. Safety stocks are essential to make the supply chain, which is controlled by forecasts of customer needs, in response to demand uncertainties and to reach predefined goal service levels. To solve the problem of uncertainties due to the disaster situations affecting the industry sector, the concept of Emergency Safety Stock (ESS) was proposed. While there exists a huge body of literature on determining safety stock levels, this literature does not address the problem arising due to the disaster and dealing with the situations. In this paper, the problem of improving the Order Quantity Model to deal with uncertainty of demand due to disasters is managed by incorporating a new idea called ESS which is based on the probability of disaster occurrence and uses probability matrix calculated from the historical data.

Keywords: Emergency Safety Stocks, safety stocks, Order Quantity Model, supply chain

Procedia PDF Downloads 321
421 Platform Urbanism: Planning towards Hyper-Personalisation

Authors: Provides Ng

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Platform economy is a peer-to-peer model of distributing resources facilitated by community-based digital platforms. In recent years, digital platforms are rapidly reconfiguring the public realm using hyper-personalisation techniques. This paper aims at investigating how urban planning can leapfrog into the digital age to help relieve the rising tension of the global issue of labour flow; it discusses the means to transfer techniques of hyper-personalisation into urban planning for plasticity using platform technologies. This research first denotes the limitations of the current system of urban residency, where the system maintains itself on the circulation of documents, which are data on paper. Then, this paper tabulates how some of the institutions around the world, both public and private, digitise data, and streamline communications between a network of systems and citizens using platform technologies. Subsequently, this paper proposes ways in which hyper-personalisation can be utilised to form a digital planning platform. Finally, this paper concludes by reviewing how the proposed strategy may help to open up new ways of thinking about how we affiliate ourselves with cities.

Keywords: platform urbanism, hyper-personalisation, digital inventory, urban accessibility

Procedia PDF Downloads 76
420 Teacher Mental Health during Online Teaching

Authors: Elisabeth Desiana Mayasari, Laurensia Aptik Evanjeli, Brigitta Erlita Tri Anggadewi

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The condition of the COVID-19 pandemic demands adaptation in various aspects of human life, including in the field of education. Teachers are expected to do distance learning or Learning From Home (LFH). The teacher said that he experienced stress, anxiety, feeling depressed, and afraid based on the interview. Learning adaptations and pandemic situations can impact the mental health of teachers, so the purpose of this study is to determine the mental health of teachers while teaching online. This research was conducted with a quantitative approach using a survey method. The subjects in this study were 330 elementary school teachers under the auspices of a foundation in Yogyakarta. Teachers' mental health was measured using the Indonesian version of The Mental Health Inventory (MHI-38), which has a reliability of 0.888. The results showed that the teachers generally had a good mental health condition marked by a lower negative aspect score than the positive aspect. In addition, the overall mental health aspect shows that some teachers have better mental health when compared to the average score, as well as higher positive aspect scores in all sub-aspects.

Keywords: mental health, teacher, COVID-19 pandemic, MHI-38

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419 Parental Bonding and Cognitive Emotion Regulation

Authors: Fariea Bakul, Chhanda Karmaker

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The present study was designed to investigate the effects of parental bonding on adult’s cognitive emotion regulation and also to investigate gender differences in parental bonding and cognitive emotion regulation. Data were collected by using convenience sampling technique from 100 adult students (50 males and 50 females) of different universities of Dhaka city, ages between 20 to 25 years, using Bengali version of Parental Bonding Inventory and Bengali version of Cognitive Emotion Regulation Questionnaire. The obtained data were analyzed by using multiple regression analysis and independent samples t-test. The results revealed that fathers care (β =0.317, p < 0.05) was only significantly positively associated with adult’s cognitive emotion regulation. Adjusted R² indicated that the model explained 30% of the variance in adult’s adaptive cognitive emotion regulation. No significant association was found between parental bonding and less adaptive cognitive emotion regulations. Results from independent samples t-test also revealed that there was no significant gender difference in both parental bonding and cognitive emotion regulations.

Keywords: cognitive emotion regulation, parental bonding, parental care, parental over-protection

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418 Students’ Assessment of Teachers’ Attitude in Universities in Ondo State, Nigeria

Authors: Omoniyi A. Olubunmi, Omoniyi Olayide M.

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This study was designed to assess the attitudes of Nigerian university teachers by their students in terms of teachers’ attitude to work, teaching and students. The study was a survey, and made use of the researcher’s designed questionnaire tagged Students’ Assessment Teachers Inventory (SATI), comprising 20 items, was used to collect data. The respondents were 300 students which were randomly selected from three universities in Ondo State. The SATI elicited information on different aspects of teachers’ attitude to work, teaching and students. The study was guided by two hypotheses. Data collected were analyzed using Pearson-r. The result showed that there was a significant relationship between teachers’ attitude to work (r = 0.343, p<0.01), teaching (r = 0.594, p<0.01) and students (r = 0.487, p<0.01). The study concluded that teachers’ attitudes to teaching profession in higher institutions in Ondo State were not favorable and this could be improved through capacity building for effective pedagogical skills, conducive environment, well equipped libraries and laboratories, and provision of incentives for university teachers.

Keywords: capacity building, pedagogical skills, teachers’ attitude, students’ assessment

Procedia PDF Downloads 264
417 Inventory of Aromatic and Medicinal Plants Used in Natural Cosmetics in Western Algeria

Authors: Faiza Chaib, Yasmina-Nadia Bendahmane, Fatima Zohra Ghanemi

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In order to know the traditional use of aromatic and medicinal plants in natural cosmetics, we carried out an ethnobotanical study using an online quiz among the Algerian population residing mainly in western Algeria (Oran, Tlemcen, and Mostaganem). Our study identified 37 plant species used as cosmetic plants, divided into 9 botanical families. The families mainly used and the richest in species are the lamiaceae, the apiecea, and the rutaceae. Our study states that the 5 species with the highest frequency of use and highest citation value are lemon, chamomile, turmeric, garlic, and lavender. Lemon takes first place in the order of frequency. The plants listed have been listed in tables grouping the identification of plants by their scientific and vernacular names, frequency of use, parts used, parts of the body concerned, desired action, as well as the main traditional recipes. This study allowed us to highlight the importance of aromatic plants and to appreciate their traditional practices in natural cosmetics.

Keywords: aromatic plants, ethnobotanical survey, traditional use, natural cosmetics, questionnaire, western Algeria

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416 Physical Training in the Context of Preparation for the Performance of Junior Two: Sports Dance Practitioners

Authors: Rosa Alin Cristian

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As in any other sports branch, there is also a relationship of dependence between the motor qualities and the technical skills in the sports dance, in the sense that superior performances from a technical, artistic point of view can be obtained only on the basis of a certain level of motor qualities and of the morphological and functional indices of the organism. Starting from the premise that physical training is a basic component of the dancers' training process, determining the efficacy and efficiency of the athletes in training and competitions, its main objectives are to obtain an optimal functional capacity of the body, which is reached through a superior level of development and manifestation of the basic and specific motor qualities, through appropriate values of the morph-functional indices, all against the background of a perfect state of health. We propose in this paper to create an inventory of the motor qualities specific to the sports dance, of their forms of manifestation, to establish some methodical priorities for their development, in order to support the specialists in their attempt to approach the physical training in the most rigorous and efficient way, according to the characteristics of each age category.

Keywords: physical training, motor skills, sports dance, performance

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415 Comparative Study of Music-Therapy Types on Anxiety in Early Stage Cancer Patients: A Randomized Clinical Trial

Authors: Farnaz Dehkhoda

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This study was conducted to compare the effectiveness of active and receptive music-therapy on anxiety in cancer patients undergoing chemotherapy or radiotherapy. 184 young adult patients, who were diagnosed with early stage cancer and were undergoing treatment, were divided into three groups. Two groups received music therapy as a parallel treatment and the third group was control group. In active music-therapy, a music specialist helped the patients to play guitar and sing. In the receptive music-therapy, patients preferred pre-recorded music played by MP3 player. The level of anxiety was measured by the Beck Anxiety Inventory as pre-test and post-test. ANCOVA revealed that both types of music-therapy reduced anxiety level of patients and the active music-therapy intervention found to be more effective. The results suggest that music-therapy can be applied as an intervention method contemporary with cancer medical treatment, for improving quality of life in cancer patients by reducing their anxiety.

Keywords: Anxiety, Cancer, Chemotherapy, Music-therapy

Procedia PDF Downloads 151
414 Avian Bioecological Status In Batna Wetlands (NE, Algeria)

Authors: Marref C., Bezzalla A., Marref S., Houhamdi M.

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Wetlands represent ecosystems of great importance through their ecological and socio-economic functions and biological diversity, even if they are most threatened by anthropization. This study aimed to contribute to the creation of an inventory of bird species in Batna, on Algeria from 2020 to 2022. Counts were carried out from 8:00 to 19:00 using a telescope (20 × 60) and a pair of binoculars (10 × 50) and by employing absolute and relative methods. Birds were categorized by phenology, habitat, biogeography, and diet. A total of 80 species in 58 genera and 19 families were observed. Migratory birds were dominant (38%) phenologically, and the birds of Palearctic origin dominated (26.25%) biogeographically. Invertivorous and carnivorous species were most common (35%). Ecologically, the majority of species were waterbirds (73.75%), which are protected in Algeria. This study highlights the need for the preservation of ecosystem components and enhancement of biological resources of protected, rare, and key species. it observed 43797 individuals of Marmaronetta angustirostris during our study and reported the nesting of Podiceps nigricollis, Porphyrio porphyrio, and Tadorna ferruginea. For this reason, it is recommended to propose the area as a Ramsar site.

Keywords: biodiversity, avifauna, ecologicat status, zone humide, algerie

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413 Critical Accounting Estimates and Transparency in Financial Reporting: An Observation Financial Reporting under US GAAP

Authors: Ahmed Shaik

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Estimates are very critical in accounting and Financial Reporting cannot be complete without these estimates. There is a long list of accounting estimates that are required to be made to compute Net Income and to determine the value of assets and liabilities. To name a few, valuation of inventory, depreciation, valuation of goodwill, provision for bad debts and estimated warranties, etc. require the use of different valuation models and forecasts. Different business entities under the same industry may use different approaches to measure the value of financial items being reported in Income Statement and Balance Sheet. The disclosure notes do not provide enough details of the approach used by a business entity to arrive at the value of a financial item. Lack of details in the disclosure notes makes it difficult to compare the financial performance of one business entity with the other in the same industry. This paper is an attempt to identify the lack of enough information about accounting estimates in disclosure notes, the impact of the absence of details of accounting estimates on the comparability of financial data and financial analysis. An attempt is made to suggest the detailed disclosure while taking care of the cost and benefit of making such disclosure.

Keywords: accounting estimates, disclosure notes, financial reporting, transparency

Procedia PDF Downloads 174
412 Depression and Suicide Risk among HIV/AIDS Positive Individuals Attending an Out Patient HIV/AIDS Clinic in a Nigerian Tertiary Health Institution

Authors: Onyebueke Godwin, Okwarafor Friday

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Introduction: Persons with HIV/AIDS disease are predisposed to mental health disorders such as depression and suicide. HIV/AIDS, being a chronic medical illness with antecedent stigmatization ostracization, leads to low mood, low self-esteem, and a tendency to kill oneself due to the burden of the disease in terms of cost and disability. The aim of one study was to examine the prevalence of depression and risk of suicide among HIV/AIDS patients compared to negative persons. Instruments: The Major Depressive Episode and Suicidality modules of the MINI-Neuropsychiatric inventory were used to screen the attendees. Report: The prevalence of depression and risk of suicide were 27.8% and 7.8%, respectively, for the HIV positive subjects, but 1208% and 2.2%, respectively, for negative subjects. Conclusion and Significance: Persons with HIV/AIDS usually present with mental health symptoms, but the attending physicians usually pay attention to physical symptoms. The symptoms of the disease or the side effects of the medication may mask the mental health disease. Recommendation: There is need to screen HIV/AIDS patents for mental health disorders during clinic visits.

Keywords: depression, HIV/AIDS, suicidality

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411 Fuzzy Analytic Hierarchy Process for Determination of Supply Chain Performance Evaluation Criteria

Authors: Ibrahim Cil, Onur Kurtcu, H. Ibrahim Demir, Furkan Yener, Yusuf. S. Turkan, Muharrem Unver, Ramazan Evren

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Fuzzy AHP (Analytic Hierarchy Process) method is decision-making way at the end of integrating the current AHP method with fuzzy structure. In this study, the processes of production planning, inventory management and purchasing department of a system were analysed and were requested to decide the performance criteria of each area. At this point, the current work processes were analysed by various decision-makers and comparing each criteria by giving points according to 1-9 scale were completed. The criteria were listed in order to their weights by using Fuzzy AHP approach and top three performance criteria of each department were determined. After that, the performance criteria of supply chain consisting of three departments were asked to determine. The processes of each department were compared by decision-makers at the point of building the supply chain performance system and getting the performance criteria. According to the results, the criteria of performance system of supply chain by using Fuzzy AHP were determined for which will be used in the supply chain performance system in the future.

Keywords: AHP, fuzzy, performance evaluation, supply chain

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410 Learning Curve Effect on Materials Procurement Schedule of Multiple Sister Ships

Authors: Vijaya Dixit Aasheesh Dixit

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Shipbuilding industry operates in Engineer Procure Construct (EPC) context. Product mix of a shipyard comprises of various types of ships like bulk carriers, tankers, barges, coast guard vessels, sub-marines etc. Each order is unique based on the type of ship and customized requirements, which are engineered into the product right from design stage. Thus, to execute every new project, a shipyard needs to upgrade its production expertise. As a result, over the long run, holistic learning occurs across different types of projects which contributes to the knowledge base of the shipyard. Simultaneously, in the short term, during execution of a project comprising of multiple sister ships, repetition of similar tasks leads to learning at activity level. This research aims to capture above learnings of a shipyard and incorporate learning curve effect in project scheduling and materials procurement to improve project performance. Extant literature provides support for the existence of such learnings in an organization. In shipbuilding, there are sequences of similar activities which are expected to exhibit learning curve behavior. For example, the nearly identical structural sub-blocks which are successively fabricated, erected, and outfitted with piping and electrical systems. Learning curve representation can model not only a decrease in mean completion time of an activity, but also a decrease in uncertainty of activity duration. Sister ships have similar material requirements. The same supplier base supplies materials for all the sister ships within a project. On one hand, this provides an opportunity to reduce transportation cost by batching the order quantities of multiple ships. On the other hand, it increases the inventory holding cost at shipyard and the risk of obsolescence. Further, due to learning curve effect the production scheduled of each consequent ship gets compressed. Thus, the material requirement schedule of every next ship differs from its previous ship. As more and more ships get constructed, compressed production schedules increase the possibility of batching the orders of sister ships. This work aims at integrating materials management with project scheduling of long duration projects for manufacturing of multiple sister ships. It incorporates the learning curve effect on progressively compressing material requirement schedules and addresses the above trade-off of transportation cost and inventory holding and shortage costs while satisfying budget constraints of various stages of the project. The activity durations and lead time of items are not crisp and are available in the form of probabilistic distribution. A Stochastic Mixed Integer Programming (SMIP) model is formulated which is solved using evolutionary algorithm. Its output provides ordering dates of items and degree of order batching for all types of items. Sensitivity analysis determines the threshold number of sister ships required in a project to leverage the advantage of learning curve effect in materials management decisions. This analysis will help materials managers to gain insights about the scenarios: when and to what degree is it beneficial to treat a multiple ship project as an integrated one by batching the order quantities and when and to what degree to practice distinctive procurement for individual ship.

Keywords: learning curve, materials management, shipbuilding, sister ships

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409 Arsenic Removal by Membrane Technology, Adsorption and Ion Exchange: An Environmental Lifecycle Assessment

Authors: Karan R. Chavan, Paula Saavalainen, Kumudini V. Marathe, Riitta L. Keiski, Ganapati D. Yadav

Abstract:

Co-contamination of groundwaters by arsenic in different forms is often observed around the globe. Arsenic is introduced into the waters by several mechanisms and different technologies are proposed and practiced for effective removal. The assessment of three prominent technologies, namely, adsorption, ion exchange and nanofiltration was carried out in this study based on lifecycle methodology. The life of the technologies was divided into two stages: cradle to gate (C-G) and gate to gate (G-G), in order to find out the impacts in different categories of environmental burdens, human health and resource consumption. Life cycle inventory was estimated by use of models and design equations concerning with the different technologies. Regeneration was considered for each technology and over the course of its full lifetime. The impact values of adsorption technology for the C-G stage are greater by thousand times (103) and million times (106) compared to ion exchange and nanofiltration technologies, respectively. The impact of G-G stage of the lifecycle is the major contributor of the impact for all the 3 technologies due to electricity consumption during the operation. Overall, the ion Exchange technology fares well in this study of removal of As (V) only.

Keywords: arsenic, nanofiltration, lifecycle assessment, membrane technology

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408 Quantifying Impairments in Whiplash-Associated Disorders and Association with Patient-Reported Outcomes

Authors: Harpa Ragnarsdóttir, Magnús Kjartan Gíslason, Kristín Briem, Guðný Lilja Oddsdóttir

Abstract:

Introduction: Whiplash-Associated Disorder (WAD) is a health problem characterized by motor, neurological and psychosocial symptoms, stressing the need for a multimodal treatment approach. To achieve individualized multimodal approach, prognostic factors need to be identified early using validated patient-reported and objective outcome measures. The aim of this study is to demonstrate the degree of association between patient-reported and clinical outcome measures of WAD patients in the subacute phase. Methods: Individuals (n=41) with subacute (≥1, ≤3 months) WAD (I-II), medium to high-risk symptoms, or neck pain rating ≥ 4/10 on the Visual Analog Scale (VAS) were examined. Outcome measures included measurements for movement control (Butterfly test) and cervical active range of motion (cAROM) using the NeckSmart system, a computer system using an inertial measurement unit (IMU) that connects to a computer. The IMU sensor is placed on the participant’s head, who receives visual feedback about the movement of the head. Patient-reported neck disability, pain intensity, general health, self-perceived handicap, central sensitization, and difficulties due to dizziness were measured using questionnaires. Excel and R statistical software were used for statistical analyses. Results: Forty-one participants, 15 males (37%), 26 females (63%), mean (SD) age 36.8 (±12.7), underwent data collection. Mean amplitude accuracy (AA) (SD) in the Butterfly test for easy, medium, and difficult paths were 2.4mm (0.9), 4.4mm (1.8), and 6.8mm (2.7), respectively. Mean cAROM (SD) for flexion, extension, left-, and right rotation were 46.3° (18.5), 48.8° (17.8), 58.2° (14.3), and 58.9° (15.0), respectively. Mean scores on the Neck Disability Index (NDI), VAS, Dizziness Handicap Inventory (DHI), Central Sensitization Inventory (CSI), and 36-Item Short Form Survey RAND version (RAND) were 43% (17.4), 7 (1.7), 37 (25.4), 51 (17.5), and 39.2 (17.7) respectively. Females showed significantly greater deviation for AA compared to males for easy and medium Butterfly paths (p<0.05). Statistically significant moderate to strong positive correlation was found between the DHI and easy (r=0.6, p=0.05), medium (r=0.5, p=0.05)) and difficult (r=0.5, p<0.05) Butterfly paths, between the total RAND score and all cAROMs (r between 0.4-0.7, p≤0.05) except flexion (r=0.4, p=0.7), and between the NDI score and CSI (r=0.7, p<0.01), VAS (r=0.5, p<0.01), and DHI (r=0.7, p<0.01) scores respectively. Discussion: All patient-reported and objective measures were found to be outside the reference range. Results suggest females have worse movement control in the neck in the subacute WAD phase. However, no statistical difference based on gender was found in patient-reported measures. Suggesting females might have worse movement control than males in general in this phase. The correlation found between DHI and the Butterfly test can be explained because the DHI measures proprioceptive symptoms like dizziness and eye movement disorders that can affect the outcome of movement control tests. A correlation was found between the total RAND score and cAROM, suggesting that a reduced range of motion affects the quality of life. Significance: The NeckSmart system can detect abnormalities in cAROM, fine movement control, and kinesthesia of the neck. Results suggest females have worse movement control than males. Results show a moderate to a high correlation between several patient-reported and objective measurements.

Keywords: whiplash associated disorders, car-collision, neck, trauma, subacute

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407 Predictability of Supply Chain in Indian Automobile Division

Authors: Dharamvir Mangal

Abstract:

Supply chain management has increasingly become an inevitable challenge to most companies to continuously survive and prosper in the global chain-based competitive environment. The current challenges of the Indian automotive world, their implications on supply chain are summarized and analyzed in this paper. In this competitive era of ‘LPG’ i.e. Liberalization, Privatization and Globalization, modern marketing systems, introduction of products with short life cycles, and the discriminating expectations of customers have enforced business enterprises to invest in and focus attention on their Supply Chains (SCs) in order to meet out the level of customer’s satisfaction and to survive in the competitive market. In fact, many of trends in the auto industry are reinforcing the need to redefine supply chain strategies layouts, and operations etc. Many manufacturing operations are designed to maximize throughput and lower costs with modest considerations for the crash on inventory levels and distribution capabilities. To improve profitability and efficiency, automotive players are seeking ways to achieve operational excellence, reduce operating cost and enhance customer service through efficient supply chain management.

Keywords: automotive industry, supply chain, challenges, market potential

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406 The Use of Artificial Intelligence to Harmonization in the Lawmaking Process

Authors: Supriyadi, Andi Intan Purnamasari, Aminuddin Kasim, Sulbadana, Mohammad Reza

Abstract:

The development of the Industrial Revolution Era 4.0 brought a significant influence in the administration of countries in all parts of the world, including Indonesia, not only in the administration and economic sectors but the ways and methods of forming laws should also be adjusted. Until now, the process of making laws carried out by the Parliament with the Government still uses the classical method. The law-making process still uses manual methods, such as typing harmonization of regulations, so that it is not uncommon for errors to occur, such as writing errors, copying articles and so on, things that require a high level of accuracy and relying on inventory and harmonization carried out manually by humans. However, this method often creates several problems due to errors and inaccuracies on the part of officers who harmonize laws after discussion and approval; this has a very serious impact on the system of law formation in Indonesia. The use of artificial intelligence in the process of forming laws seems to be justified and becomes the answer in order to minimize the disharmony of various laws and regulations. This research is normative research using the Legislative Approach and the Conceptual Approach. This research focuses on the question of how to use Artificial Intelligence for Harmonization in the Lawmaking Process.

Keywords: artificial intelligence, harmonization, laws, intelligence

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405 The Effects of an Intervention Program on Psychosocial Factors and Consequences during the COVID-19 Pandemic in a Chilean Technology Services Company: A Quasi-Experimental Study

Authors: Julio Lavarello-Salinas, Verónica Kramm-Vergara, Pedro Gil-La Orden

Abstract:

During the COVID-19 pandemic, mental health became a relevant factor in people’s performance within organizations. The aim of this study was to analyze the effects of an organizational intervention program on the psychosocial factors of demands, resources, and the consequences of psychosocial risks in a technology services company during the COVID-19 pandemic. A quasi-experimental study was carried out with 105 employees who took part in an eight-week intervention program divided into two large stages. Pre- and post- measurements were collected using the UNIPSICO Questionnaire, considering its factors of demands, resources, and consequences of psychosocial risks. The Spanish Burnout Inventory (SBI) was also included. The results showed significant improvements in the perception of some psychosocial demand factors, all the resource factors, and all the consequences of psychosocial risks, except the guilt dimension of the SBI. Thus, we can conclude that the program was effective and that the study limitations should be improved in future studies.

Keywords: UNIPSICO questionnaire, occupational health, work stress, work psychosocial risk

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