Search results for: responsibility of a physical component
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 8887

Search results for: responsibility of a physical component

8557 Legal Issues of Food Security in Republic of Kazakhstan

Authors: G. T. Aigarinova

Abstract:

This article considers the legal issues of food security as a major component of national security of the republic. The problem of food security is the top priority of the economic policy strategy of any state, the effectiveness of this solution influences social, political, and ethnic stability in society. Food security and nutrition is everyone’s business. Food security exists when all people, at all times, have physical, social and economic access to sufficient safe and nutritious food that meets their dietary needs and food preferences for an active and healthy life. By analyzing the existing legislation in the area of food security, the author identifies weaknesses and gaps, suggesting ways to improve it.

Keywords: food security, national security, agriculture, public resources, economic security

Procedia PDF Downloads 389
8556 Analysis of the Development of Mining Companies Social Corporate Responsibility Based on the Rating Score

Authors: Tatiana Ponomarenko, Oksana Marinina, Marina Nevskaya

Abstract:

Modern corporate social responsibility (CSR) is a sphere of multilevel responsibility of a company toward society represented by various stakeholders. The relevance of CSR management grows due to the active development of socially responsible investing (principles for responsible investment) taking into account factors of environmental, social and corporate governance (ESG), growing attention of the investment community in general to the long-term stability of companies and the quality of control of nonfinancial risks. The modern approach to CSR strategic management is aimed at the creation of trustful relationships with stakeholders, on the basis of which a contribution to the sustainable development of companies, regions, and national economics is insured. However, the practical concepts of social responsibility in mining companies are different, which leads to various degrees of application of CSR. A number of companies implement CSR using a traditional (limited) understanding of responsibility toward employees and counteragents, the others understand CSR much wider and try to use leverages of efficient cooperation. As in large mining companies the scope of CSR measures is diverse and characterized by different indices, the study was aimed at evaluating CSR efficiency on the basis of a proprietary methodology and determining the level of development of CSR management in terms of anti-crisis, reactive and proactive development. The methodology of the research includes analysis of integrated global reporting initiative (GRI) reports of large mining companies; choice of most representative sectoral agents by a criterion of the regularity of issuance and publication of reports; calculation of indices of evaluation of CSR level of the selected companies in dynamics. The methodology of evaluation of CSR level is based on a rating score of changes in standard indices of GRI reports by economic, environmental, and social directions. Result. By the results of the analysis, companies of fuel and energy and metallurgic complexes, in overwhelming majority, reflecting three indices out of a wide range of possible indicators of SDGs (Sustainable Development Goals), were selected for the study. The evaluation of the scopes of CSR of the companies Gazprom, LUKOIL, Metalloinvest, Nornikel, Rosneft, Severstal, SIBUR, SUEK corresponds to the reactive type of development according to a scale of CSR strategic management, which is the average value out of the possible values. The chief drawback is that companies, in the process of analyzing global goals, often choose the goals which relate to their own activities, paying insufficient attention to the interests of the stakeholders inside the country. This fact evidences the necessity of searching for more effective mechanisms of CSR control. Acknowledgment: This article is prepared within grant support of the RFBR, project 19-510-44013 'Development of the concept of mineral resources value formation in the context of sustainable development in resource-oriented economies'.

Keywords: sustainable development, corporate social responsibility, development strategies, efficiency assessment

Procedia PDF Downloads 102
8555 Environmental Awareness on Formal Education Level: A Program Approach through Physical Education Course

Authors: Jocelyn Floresca

Abstract:

This paper aimed to present the by-product of the introduction of environmental ecology awareness on a formal education level utilizing the program course of Physical Education, particularly in the tertiary level. It is based on the premise that the radical need for environmental protection may not only necessarily be the work of people in the pure sciences but also deemed necessary to look into more avenues of the school setting particularly in the field of Physical Education. In the Philippines, most schools’ Physical Education focuses on the advancement of sports, fitness and wellness which are mostly done in the confines of a closed building. The paper dwells into the introduction of Physical Education as an outdoor recreation activity where in the participants of the study had the opportunity to indulge in activities undertaken outside the confines of buildings and going into large areas of the environment. It looked into the individual participant’s environmental social behaviour and effects on the participant’s perceptions in terms of the set objectives of Physical Education before and after the study’s intervention. The study utilized the formal course in Physical Education on nature walks, mountaineering and bird watching as interventions to gain perceptions and understanding. The introduction of the environmental ecology activities as a formal Physical Education course has resulted in deeper awareness that led to understanding the need to protect the environment, appreciation of the value of natural areas and acquiring behaviour for a sustainable use of the environment during the practice of Physical Education. Also, prior to the introduction of environmental ecology in Physical Education as a formal study; participants have no knowledge of what dwells in the identified sites of intervention. Whereas after the study, participants were able to identify various species of birds and plants found in the sites of the study that may lead to further conservation of the particular species.

Keywords: appreciation, conservation, environmental ecology, outdoor

Procedia PDF Downloads 261
8554 A Physical Theory of Information vs. a Mathematical Theory of Communication

Authors: Manouchehr Amiri

Abstract:

This article introduces a general notion of physical bit information that is compatible with the basics of quantum mechanics and incorporates the Shannon entropy as a special case. This notion of physical information leads to the Binary data matrix model (BDM), which predicts the basic results of quantum mechanics, general relativity, and black hole thermodynamics. The compatibility of the model with holographic, information conservation, and Landauer’s principles are investigated. After deriving the “Bit Information principle” as a consequence of BDM, the fundamental equations of Planck, De Broglie, Beckenstein, and mass-energy equivalence are derived.

Keywords: physical theory of information, binary data matrix model, Shannon information theory, bit information principle

Procedia PDF Downloads 128
8553 Reducing Component Stress during Encapsulation of Electronics: A Simulative Examination of Thermoplastic Foam Injection Molding

Authors: Constantin Ott, Dietmar Drummer

Abstract:

The direct encapsulation of electronic components is an effective way of protecting components against external influences. In addition to achieving a sufficient protective effect, there are two other big challenges for satisfying the increasing demand for encapsulated circuit boards. The encapsulation process should be both suitable for mass production and offer a low component load. Injection molding is a method with good suitability for large series production but also with typically high component stress. In this article, two aims were pursued: first, the development of a calculation model that allows an estimation of the occurring forces based on process variables and material parameters. Second, the evaluation of a new approach for stress reduction by means of thermoplastic foam injection molding. For this purpose, simulation-based process data was generated with the Moldflow simulation tool. Based on this, component stresses were calculated with the calculation model. At the same time, this paper provided a model for estimating the forces occurring during overmolding and derived a solution method for reducing these forces. The suitability of this approach was clearly demonstrated and a significant reduction in shear forces during overmolding was achieved. It was possible to demonstrate a process development that makes it possible to meet the two main requirements of direct encapsulation in addition to a high protective effect.

Keywords: encapsulation, stress reduction, foam-injection-molding, simulation

Procedia PDF Downloads 102
8552 The Ratio of Second-to-Fourth Digit Length (2D:4D) and the Physical Ability in Men and Women

Authors: Marek Kociuba, Jarosław Kurek

Abstract:

Introduction: The digit length ratio (2D:4D) is generally higher in women compared to men. Lower 2D:4D is linked with greater physical ability, strength, and better sporting performance. Second-to-fourth digit lengths ratio (2D:4D) is an indicator of PT exposure. Lower 2D:4D indicates higher PT exposure and vice versa. Methods: The objectives of this paper were to investigate the relationship of 2D:4D with physical fitness in men and women. The study compared 137 female and 174 male students from Wrocław. Besides calculating 2D:4D for each hand, height and weight were also recorded. Assessment of physical fitness and endurance were performed through Eurofit tests. Handgrip strength was measured by a standardized isometric dynamometer. Results: Male participants had significantly lower 2D:4D than females on each hand. A weak relationship between 2D:4D and the results of strength tests was found.

Keywords: 2D:4D, physical fitness, prenatal testosterone, sexual dimorphism

Procedia PDF Downloads 95
8551 Socioeconomic Inequality in Physical Activity: The CASPIAN-V Study

Authors: Roya Kelishadi, Mostafa Amini-Rarani, Mostafa Qorbani

Abstract:

Introduction: As a health-related behavior, physical activity (PA) has an unequal distribution relating to individual's socioeconomic status. This study aimed to assess socioeconomic inequality in PA among Iranian students and their parents at national level and according to socioeconomic status (SES) of the living regions. Method: This study was conducted as part of a national surveillance program conducted among 14400 Iranian students and their parents. Non-linear principal component analysis was used to construct the households' socioeconomic status, and the concentration index approach was applied to measure inequality in father, mother, and student’s PA. Results: The data of 13313 students and their parents were complete for the current study. At national level and SES regions, students had more PA than their parents (except in the lowest SES region), and fathers have more PA than mothers. The lowest means of mother and student's PA were find in the highest SES region. At national level, the concentration indices of father and mother’s PA were -0.050 (95 % CI: -0.067 ~ -0.030) and -0.028 (95% CI: -0.044 ~ -0.012), respectively; indicating pro-poor inequality and, the CI value of student PA was nearly equal to zero (P > 0.05). At SES regions, father and mother's PA were more concentrated in the poor, except for lower middle region. Regional concentration indices for students reveal that inequality not statistically significant at all regions. Conclusion: This study suggests that reliable evidence that comparing different aspects of inequality of PA, based on socioeconomic status and residence areas of students and their parents, could be used for better planning for health promotion programs. Moreover, given the average of mother's and student’s PA in the richer regions were low, it can be suggested that richer focused-PA planning may further increase the level of PA across higher SES and, consequently, reduce inequality in PA. These findings can be applied in the health system services.

Keywords: concentration index, health system services, physical activity, socioeconomic inequality

Procedia PDF Downloads 126
8550 Production of Bio-Composites from Cocoa Pod Husk for Use in Packaging Materials

Authors: L. Kanoksak, N. Sukanya, L. Napatsorn, T. Siriporn

Abstract:

A growing population and demand for packaging are driving up the usage of natural resources as raw materials in the pulp and paper industry. Long-term effects of environmental is disrupting people's way of life all across the planet. Finding pulp sources to replace wood pulp is therefore necessary. To produce wood pulp, various other potential plants or plant parts can be employed as substitute raw materials. For example, pulp and paper were made from agricultural residue that mainly included pulp can be used in place of wood. In this study, cocoa pod husks were an agricultural residue of the cocoa and chocolate industries. To develop composite materials to replace wood pulp in packaging materials. The paper was coated with polybutylene adipate-co-terephthalate (PBAT). By selecting and cleaning fresh cocoa pod husks, the size was reduced. And the cocoa pod husks were dried. The morphology and elemental composition of cocoa pod husks were studied. To evaluate the mechanical and physical properties, dried cocoa husks were extracted using the soda-pulping process. After selecting the best formulations, paper with a PBAT bioplastic coating was produced on a paper-forming machine Physical and mechanical properties were studied. By using the Field Emission Scanning Electron Microscope/Energy Dispersive X-Ray Spectrometer (FESEM/EDS) technique, the structure of dried cocoa pod husks showed the main components of cocoa pod husks. The appearance of porous has not been found. The fibers were firmly bound for use as a raw material for pulp manufacturing. Dry cocoa pod husks contain the major elements carbon (C) and oxygen (O). Magnesium (Mg), potassium (K), and calcium (Ca) were minor elements that were found in very small levels. After that cocoa pod husks were removed from the soda-pulping process. It found that the SAQ5 formula produced pulp yield, moisture content, and water drainage. To achieve the basis weight by TAPPI T205 sp-02 standard, cocoa pod husk pulp and modified starch were mixed. The paper was coated with bioplastic PBAT. It was produced using bioplastic resin from the blown film extrusion technique. It showed the contact angle, dispersion component and polar component. It is an effective hydrophobic material for rigid packaging applications.

Keywords: cocoa pod husks, agricultural residue, composite material, rigid packaging

Procedia PDF Downloads 43
8549 Resistance Training Contribution to the Aerobic Component of the International Physical Activity Guidelines in Adults

Authors: Neha Bharti, Martin Sénéchal, Danielle R. Bouchard

Abstract:

Mostly attributed to lack of time, only 15% of adults currently reach the International Physical Activity Guidelines, which state that every adult should achieve minimum of 150 minutes of aerobic exercise per week at moderate to vigorous intensity in minimum bouts of 10 minutes each, in addition to two days of resistance training. Recent studies have suggested that any bout of aerobic exercise reaching moderate intensity has potential to improve health. If one could reach moderate intensity while doing resistance training, this could reduce the total weekly time involvement to reach the International Physical Activity Guidelines. Objectives: 1) To determine whether overweight and older adults can reach a minimum of moderate intensity while doing resistance training compared with young non-overweight adults, 2) To identify if the proportion of time spent at moderate to vigorous intensity is different in overweight adults and older adults when compared with young non-overweight adults when lifting 70% or 80% of maximal load, 3) To determine variables associated with proportion of time spent at moderate to vigorous intensity while doing resistance training. Methods: Sixty participants already doing resistance training were recruited (20 young non-overweight adults, 20 overweight adults, and 20 older adults). Participants visited fitness facility three times, separated by at least 48 hours, and performed eight resistance exercises each time. First visit was to collect baseline measurements and to measure maximal load for each of the eight exercises. Second and third visits were performed wearing a heart rate monitor to record heart rate and to measure exercise intensity. The two exercise sessions were performed at 70% and 80% of maximal capacity. Moderate intensity was defined as 40% of heart rate reserve. Results: The proportion of time spent at moderate to vigorous intensity ranged from 51% to 93% among the three groups. No difference was observed between the young group and the overweight adults group in the proportion of time spent at moderate to vigorous intensity, 82.6% (69.2-94.6) vs 92.5% (73.3-99.1). However, older adults spent lower proportion of time at moderate to vigorous intensity for both sessions 51.5% (22.0-86.6); P < .01. When doing resistance training at 70% and 80% of maximal capacity, the proportion of time spent at moderate to vigorous intensity was 82.3% (56.1-94.7) and 82.0% (59.2-98.0) with no significant difference (P=.83). Conclusion: This study suggests that overweight adults and older adults can reach moderate intensity for at least 51% of the time spent doing resistance training. However, time spent at moderate to vigorous intensity was lower for older adults compared to young non-overweight adults. For adults aged 60 or less, three resistance training sessions of 60 minutes weekly could be enough to reach both aerobic and resistance training components of the International Physical Activity Guidelines. Further research is needed to test if resistance training at moderate to vigorous intensity can have the same health benefits compared with adults completing the International Physical Activity Guidelines as currently suggested.

Keywords: aerobic exercise, international physical activity guidelines, moderate to vigorous intensity, resistance training

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8548 Reliability-Based Life-Cycle Cost Model for Engineering Systems

Authors: Reza Lotfalian, Sudarshan Martins, Peter Radziszewski

Abstract:

The effect of reliability on life-cycle cost, including initial and maintenance cost of a system is studied. The failure probability of a component is used to calculate the average maintenance cost during the operation cycle of the component. The standard deviation of the life-cycle cost is also calculated as an error measure for the average life-cycle cost. As a numerical example, the model is used to study the average life cycle cost of an electric motor.

Keywords: initial cost, life-cycle cost, maintenance cost, reliability

Procedia PDF Downloads 564
8547 Monitorization of Junction Temperature Using a Thermal-Test-Device

Authors: B. Arzhanov, A. Correia, P. Delgado, J. Meireles

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Due to the higher power loss levels in electronic components, the thermal design of PCBs (Printed Circuit Boards) of an assembled device becomes one of the most important quality factors in electronics. Nonetheless, some of leading causes of the microelectronic component failures are due to higher temperatures, the leakages or thermal-mechanical stress, which is a concern, is the reliability of microelectronic packages. This article presents an experimental approach to measure the junction temperature of exposed pad packages. The implemented solution is in a prototype phase, using a temperature-sensitive parameter (TSP) to measure temperature directly on the die, validating the numeric results provided by the Mechanical APDL (Ansys Parametric Design Language) under same conditions. The physical device-under-test is composed by a Thermal Test Chip (TTC-1002) and assembly in a QFN cavity, soldered to a test-board according to JEDEC Standards. Monitoring the voltage drop across a forward-biased diode, is an indirectly method but accurate to obtain the junction temperature of QFN component with an applied power range between 0,3W to 1.5W. The temperature distributions on the PCB test-board and QFN cavity surface were monitored by an infra-red thermal camera (Goby-384) controlled and images processed by the Xeneth software. The article provides a set-up to monitorize in real-time the junction temperature of ICs, namely devices with the exposed pad package (i.e. QFN). Presenting the PCB layout parameters that the designer should use to improve thermal performance, and evaluate the impact of voids in solder interface in the device junction temperature.

Keywords: quad flat no-Lead packages, exposed pads, junction temperature, thermal management and measurements

Procedia PDF Downloads 260
8546 The Mechanism Underlying Empathy-Related Helping Behavior: An Investigation of Empathy-Attitude- Action Model

Authors: Wan-Ting Liao, Angela K. Tzeng

Abstract:

Empathy has been an important issue in psychology, education, as well as cognitive neuroscience. Empathy has two major components: cognitive and emotional. Cognitive component refers to the ability to understand others’ perspectives, thoughts, and actions, whereas emotional component refers to understand how others feel. Empathy can be induced, attitude can then be changed, and with enough attitude change, helping behavior can occur. This finding leads us to two questions: is attitude change really necessary for prosocial behavior? And, what roles cognitive and affective empathy play? For the second question, participants with different psychopathic personality (PP) traits are critical because high PP people were found to suffer only affective empathy deficit. Their cognitive empathy shows no significant difference from the control group. 132 college students voluntarily participated in the current three-stage study. Stage 1 was to collect basic information including Interpersonal Reactivity Index (IRI), Psychopathic Personality Inventory-Revised (PPI-R), Attitude Scale, Visual Analogue Scale (VAS), and demographic data. Stage two was for empathy induction with three controversial scenarios, namely domestic violence, depression with a suicide attempt, and an ex-offender. Participants read all three stories and then rewrite the stories by one of two perspectives (empathetic vs. objective). They would then complete the VAS and Attitude Scale one more time for their post-attitude and emotional status. Three IVs were introduced for data analysis: PP (High vs. Low), Responsibility (whether or not the character is responsible for what happened), and Perspective-taking (Empathic vs. Objective). Stage 3 was for the action. Participants were instructed to freely use the 17 tokens they received as donations. They were debriefed and interviewed at the end of the experiment. The major findings were people with higher empathy tend to take more action in helping. Attitude change is not necessary for prosocial behavior. The controversy of the scenarios and how familiar participants are towards target groups play very important roles. Finally, people with high PP tend to show more public prosocial behavior due to their affective empathy deficit. Pre-existing value and belief as well as recent dramatic social events seem to have a big impact and possibly reduce the effect of the independent variables (IV) in our paradigm.

Keywords: empathy, cognitive, emotional, psychopathy

Procedia PDF Downloads 94
8545 Effects of COVID-19 Confinement on Physical Activity and Screen Time in Spanish Children

Authors: Maria Medrano, Cristina Cadenas-Sanchez, Maddi Oses, Lide Arenaza, Maria Amasene, Idoia Labayen

Abstract:

The COVID-19 outbreak began in December 2019 in China and was rapidly expanded globally. Emergency measures, such as social distance or home confinement, were adopted by many country governments to prevent its transmission. In Spain, one of the most affected countries, the schools were closed, and one of the most severe mandatory home confinement was established for children from 14th March to 26th April 2020. The hypothesis of this study was that the measures adopted during the COVID-19 pandemic may have negatively affected physical activity and screen time of children. However, few studies have examined the effects of COVID-19 pandemic on lifestyle behaviours. Thus, the aim of the current work was to analyse the effects of the COVID-19 confinement on physical activity and screen time in Spanish children. For the current purpose, a total of 113 children and adolescents (12.0 ± 2.6 yr., 51.3% boys, 24.0% with overweight/obesity according to the World Obesity Federation) of the MUGI project were included in the analyses. Physical activity and screen time were longitudinally assessed by 'The Youth Activity Profile' questionnaire (YAP). Differences in physical activity and screen time before and during the confinement were assessed by dependent t-test. Before the confinement, 60% did not meet physical activity recommendations ( ≥ 60/min/day of moderate to vigorous physical activity), and 61% used screens ≥ 2 h/day. During the COVID-19 confinement, children decreased their physical activity levels (-91 ± 55 min/day, p < 0.001) and increased screen time ( ± 2.6 h/day, p < 0.001). The prevalence of children that worsened physical activity and screen time during the COVID-19 confinement were 95.2% and 69.8%, respectively. The current study evidence the negative effects of the COVID-19 confinement on physical activity and screen time in Spanish children. These findings should be taken into account to develop and implement future public health strategies for preserving children's lifestyle behaviours and health during and after the COVID-19 pandemic.

Keywords: COVID-19, lifestyle changes, paediatric, physical activity, screen time

Procedia PDF Downloads 101
8544 Site Analysis’ Importance as a Valid Factor in Building Design

Authors: Mekwa Eme, Anya chukwuma

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The act of evaluating a particular site physically and socially in order to create a good design solution that will address the physical and interior environment of the location is known as architectural site analysis. This essay will describe site analysis as a useful design component. According to the introduction and supporting research, site evaluation and analysis are crucial to good design in terms of topography, orientation, site size, accessibility, rainfall, wind direction, and times of sunrise and sunset. Methodology: Both quantitative and qualitative analyses are used in this paper. The primary and secondary types of data collection are as follows. This information was gathered via the case study approach, already published literature, journals, the internet, a local poll, oral interviews, inquiries, and in-person interviews. The purpose of this is to clarify the benefits of site analysis for the design process and its implications for the working or building stage. Results: Each site's criteria are unique in terms of things like soil, plants, trees, accessibility, topography, and security. This will make it easier for the architect and environmentalist to decide on the idea, shape, and supporting structures of the design. It is crucial because before any design work is done, the nature of the target location will be determined through site visits and research. The location, contours, site features, and accessibility are just a few of the topics included in this site study. In order for students and working architects to understand the nature of the site they will be working on, site analysis is a key component of architectural education. The building's orientation, the site's circulation, and the sustainability of the site may all be determined with thorough research of the site's features.

Keywords: analysis, climate, statistics, design

Procedia PDF Downloads 216
8543 Data Management System for Environmental Remediation

Authors: Elizaveta Petelina, Anton Sizo

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Environmental remediation projects deal with a wide spectrum of data, including data collected during site assessment, execution of remediation activities, and environmental monitoring. Therefore, an appropriate data management is required as a key factor for well-grounded decision making. The Environmental Data Management System (EDMS) was developed to address all necessary data management aspects, including efficient data handling and data interoperability, access to historical and current data, spatial and temporal analysis, 2D and 3D data visualization, mapping, and data sharing. The system focuses on support of well-grounded decision making in relation to required mitigation measures and assessment of remediation success. The EDMS is a combination of enterprise and desktop level data management and Geographic Information System (GIS) tools assembled to assist to environmental remediation, project planning, and evaluation, and environmental monitoring of mine sites. EDMS consists of seven main components: a Geodatabase that contains spatial database to store and query spatially distributed data; a GIS and Web GIS component that combines desktop and server-based GIS solutions; a Field Data Collection component that contains tools for field work; a Quality Assurance (QA)/Quality Control (QC) component that combines operational procedures for QA and measures for QC; Data Import and Export component that includes tools and templates to support project data flow; a Lab Data component that provides connection between EDMS and laboratory information management systems; and a Reporting component that includes server-based services for real-time report generation. The EDMS has been successfully implemented for the Project CLEANS (Clean-up of Abandoned Northern Mines). Project CLEANS is a multi-year, multimillion-dollar project aimed at assessing and reclaiming 37 uranium mine sites in northern Saskatchewan, Canada. The EDMS has effectively facilitated integrated decision-making for CLEANS project managers and transparency amongst stakeholders.

Keywords: data management, environmental remediation, geographic information system, GIS, decision making

Procedia PDF Downloads 125
8542 Omani PE Candidate Self-Reports of Learning Strategies Used to Learn Sport Skills

Authors: Nasser Al-Rawahi

Abstract:

The study aims at determining self-regulated learning strategies used by Omani physical education candidates to learn sport skills. The data were collected by a self-regulated learning theory questionnaire. The sample of the study comprised of 145 undergraduate physical education students enrolled in the department of physical education at the College of Education, Sultan Qaboos University. The findings of the study revealed that the most commonly used strategies for learning sport skills by Omani physical education candidate are ‘the effort learning strategies, planning learning strategies and evaluation learning strategies’. However, the reflection learning strategies, self-monitoring and self-efficacy learning strategies were revealed as the least used strategies by the PE candidates in learning and acquiring sport skills. Based on these findings, suggestions and recommendations for future research were provided.

Keywords: learning strategies, physical education candidates, self-regulated learning theory, Oman

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8541 The Association between Corporate Social Responsibility Disclosure, Assurance, and Tax Aggressiveness: Evidence from Indonesia

Authors: Eko Budi Santoso

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There is a growing interest in Corporate Social Responsibility (CSR) issues in developing countries such as Indonesia. Firms disclose their CSR activities, and some provide assurance to gain recognition as socially responsible firms. However, several of those socially responsible firms involve in tax scandals and raise a question of whether CSR disclosure is used to disguise firm misconduct or as a reflection of socially responsible firms. Specifically, whether firms engage in CSR disclosure and its assurance also responsible for their tax matters. This study examines the association between CSR disclosure and tax aggressiveness and the role of sustainability reporting assurance to the association. This research develops a modified index according to global reporting initiatives to measure CSR disclosure and various measurement for tax aggressiveness. Using a sample of Indonesian go public companies issued CSR disclosure, the empirical result shows that there is an association between CSR disclosure and tax aggressiveness. In addition, results also indicate sustainability reporting assurance moderate those association. The findings suggest that stakeholder in developing countries should examine carefully firms with active CSR disclosure before label it as socially responsible firms. JEL Classification: M14

Keywords: CSR disclosure, tax aggressiveness, assurance, business ethics

Procedia PDF Downloads 113
8540 Statistical Process Control in Manufacturing, a Case Study on an Iranian Automobile Company

Authors: M. E. Khiav, D. J. Borah, H. T. S. Santos, V. T. Faria

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For automobile companies, it has become very important to ensure sound quality in manufacturing and assembling in order to prevent occurrence of defects and to reduce the amount of parts replacements to be done in the service centers during the warranty period. Statistical Process Control (SPC) is widely used as the tool to analyze the quality of such processes and plays a significant role in the improvement of the processes by identifying the patterns and the location of the defects. In this paper, a case study has been conducted on an Iranian automobile company. This paper performs a quality analysis of a particular component called “Internal Bearing for the Back Wheel” of a particular car model, manufactured by the company, based on the 10 million data received from its service centers located all over the country. By creating control charts including X bar–S charts and EWMA charts, it has been observed after the year 2009, the specific component underwent frequent failures and there has been a sharp dip in the average distance covered by the cars till the specific component requires replacement/maintenance. Correlation analysis was performed to find out the reasons that might have affected the quality of the specific component in all the cars produced by the company after the year 2009. Apart from manufacturing issues, some political and environmental factors have been identified to have a potential impact on the quality of the component. A maiden attempt has been made to analyze the quality issues within an Iranian automobile manufacturer; such issues often get neglected in developing countries. The paper also discusses the possibility of political scenario of Iran and the country’s environmental conditions affecting the quality of the end products, which not only strengthens the extant literature but also provides a new direction for future research.

Keywords: capability analysis, car manufacturing, statistical process control, quality control, quality tools

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8539 Principal Component Regression in Amylose Content on the Malaysian Market Rice Grains Using Near Infrared Reflectance Spectroscopy

Authors: Syahira Ibrahim, Herlina Abdul Rahim

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The amylose content is an essential element in determining the texture and taste of rice grains. This paper evaluates the use of VIS-SWNIRS in estimating the amylose content for seven varieties of rice grains available in the Malaysian market. Each type consists of 30 samples and all the samples are scanned using the spectroscopy to obtain a range of values between 680-1000nm. The Savitzky-Golay (SG) smoothing filter is applied to each sample’s data before the Principal Component Regression (PCR) technique is used to examine the data and produce a single value for each sample. This value is then compared with reference values obtained from the standard iodine colorimetric test in terms of its coefficient of determination, R2. Results show that this technique produced low R2 values of less than 0.50. In order to improve the result, the range should include a wavelength range of 1100-2500nm and the number of samples processed should also be increased.

Keywords: amylose content, diffuse reflectance, Malaysia rice grain, principal component regression (PCR), Visible and Shortwave near-infrared spectroscopy (VIS-SWNIRS)

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8538 Swot Analysis for Employment of Graduates of Physical Education and Sport Sciences in Iran

Authors: Mohammad Reza Boroumand Devlagh

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Employment problem, especially university graduates is the most important challenges in the decade ahead. The purpose of this study is the SWOT analysis for employment of graduates of Physical Education and Sport Sciences in Iran. The sample of this research consist of 115 (35.5 + 8.0 years) of physical education and sport sciences faculty members of higher education institutions, major sport managers and graduates of physical education and sport sciences. Library method, interview and questioners were used to collect data. The questionnaires were made in four parts: Strengths, Weaknesses, Opportunities and Threats with Cronbach's alpha coefficient of 0.94. After data collection, means, standard deviation (SD) and percentage were calculated by using SPSS software. Fridman was used for the statical analysis at P < 0.05. The results showed that Employment of graduates of Physical Education and Sport Sciences in Iran Located In the worst position possible (T-W area) in Strategic Position and Action Evaluation Matrix) SPACEM), and there are more weaknesses than strengths (2.02 < 2.5) in internal evaluation and there are more threats than opportunities(2.36 < 2.5) in external evaluation.

Keywords: employment, graduate, physical education and sport sciences, SWOT analysis

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8537 Board Gender Diversity and Firm Sustainable Investment: An Empirical Evidence

Authors: Muhammad Atif, M. Samsul Alam

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The purpose of this study is to investigate the effects of board room gender diversity on firm sustainable investment. We test the extent to which sustainable investment is affected by the presence of female directors on U.S. corporate boards. Using data of S&P 1500 indexed firms collected from Bloomberg covering the period 2004-2016, we estimate the baseline model to investigate the effects of board room gender diversity on firm sustainable investment. We find a positive relationship between board gender diversity and sustainable investment. We also find that boards with two or more women have a pronounced impact on sustainable investment, consistent with the critical mass theory. Female independent directors have a stronger impact on sustainable investment than female executive directors. Our findings are robust to different identification and estimation techniques. The study offers another perspective of the ongoing debate in the social responsibility literature about the accountability relationships between business and society.

Keywords: sustainable investment, gender diversity, environmental proctection, social responsibility

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8536 An Interview and PhotoVoice Exploration of Sexual Education Provision to Women with Physical Disability and Potential Experiences of Violence

Authors: D. Beckwith

Abstract:

This research explored sexual identity for women with physical disability, both congenital and acquired. It also explored whether exposure to violence or negative risk-taking had played a role in their intimate relationships. This phenomenological research used semi-structured interviews and photo elicitation with the researcher’s insider knowledge adding experiential substance and understanding to the discussion. Findings confirm sexuality for women with physical disability is marginalised and de-gendered making it less of a priority for professionals and policy makers and emphasising the need to more effectively support women with disability in relation to their sexuality, sexual expression and violence.

Keywords: lived-experience, identity, PhotoVoice, sexuality, violence, women with physical disability

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8535 Human Walking Vertical Force and Vertical Vibration of Pedestrian Bridge Induced by Its Higher Components

Authors: Masahiro Yoneda

Abstract:

The purpose of this study is to identify human walking vertical force by using FFT power spectrum density from the experimental acceleration data of the human body. An experiment on human walking is carried out on a stationary floor especially paying attention to higher components of dynamic vertical walking force. Based on measured acceleration data of the human lumbar part, not only in-phase component with frequency of 2 fw, 3 fw, but also in-opposite-phase component with frequency of 0.5 fw, 1.5 fw, 2.5 fw where fw is the walking rate is observed. The vertical vibration of pedestrian bridge induced by higher components of human walking vertical force is also discussed in this paper. A full scale measurement for the existing pedestrian bridge with center span length of 33 m is carried out focusing on the resonance phenomenon due to higher components of human walking vertical force. Dynamic response characteristics excited by these vertical higher components of human walking are revealed from the dynamic design viewpoint of pedestrian bridge.

Keywords: simplified method, human walking vertical force, higher component, pedestrian bridge vibration

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8534 Determining Components of Deflection of the Vertical in Owerri West Local Government, Imo State Nigeria Using Least Square Method

Authors: Chukwu Fidelis Ndubuisi, Madufor Michael Ozims, Asogwa Vivian Ndidiamaka, Egenamba Juliet Ngozi, Okonkwo Stephen C., Kamah Chukwudi David

Abstract:

Deflection of the vertical is a quantity used in reducing geodetic measurements related to geoidal networks to the ellipsoidal plane; and it is essential in Geoid modeling processes. Computing the deflection of the vertical component of a point in a given area is necessary in evaluating the standard errors along north-south and east-west direction. Using combined approach for the determination of deflection of the vertical component provides improved result but labor intensive without appropriate method. Least square method is a method that makes use of redundant observation in modeling a given sets of problem that obeys certain geometric condition. This research work is aimed to computing the deflection of vertical component of Owerri West local government area of Imo State using geometric method as field technique. In this method combination of Global Positioning System on static mode and precise leveling observation were utilized in determination of geodetic coordinate of points established within the study area by GPS observation and the orthometric heights through precise leveling. By least square using Matlab programme; the estimated deflections of vertical component parameters for the common station were -0.0286 and -0.0001 arc seconds for the north-south and east-west components respectively. The associated standard errors of the processed vectors of the network were computed. The computed standard errors of the North-south and East-west components were 5.5911e-005 and 1.4965e-004 arc seconds, respectively. Therefore, including the derived component of deflection of the vertical to the ellipsoidal model will yield high observational accuracy since an ellipsoidal model is not tenable due to its far observational error in the determination of high quality job. It is important to include the determined deflection of the vertical component for Owerri West Local Government in Imo State, Nigeria.

Keywords: deflection of vertical, ellipsoidal height, least square, orthometric height

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8533 Melaleuca alternifolia Fibre Composites: Effect of Different Type of Fibre on Mechanical and Physical Properties

Authors: Sahari Japar, Rodney Jammy, M. A. Maleque

Abstract:

The fabrication of melaleuca alternifolia fibre reinforced thermoplastic starch composites was successfully done. This paper aims to show the effect of melaleuca alternifolia fibres on mechanical and physical properties of composites by using starch as a matrix. The fibres were extracted from three different part i.e. tea tree trunk (TTT), tea tree bunch (TTB) and tea tree leaf (TTL) and combined with tapioca starch by casting method. All composites showed superior mechanical properties in comparison to TS. The addition of 5% (v/v) fibres as a filler to TS led to the improvement in young’s modulus by 350% for TTB/TS, 282% for TTT/TS and 220% for TTL/TS. The tensile strength also increased to 34.39% for TTL/TS, 82.80% for TTB/TS and 203.18% for TTT/TS respectively. The trend can be correlated to the amount of cellulose in the fibres. For physical properties, it can be seen that, with the addition of fibres, the water absorption and swelling of composites decreased. The addition of melaleuca alternifolia fibre improved mechanical and physical properties of thermoplastic starch composites.

Keywords: melaleuca alternifolia, fibre, starch, mechanical, physical

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8532 Relationship Between Body Composition and Physical Fitness of Primary School Learners From a Pre-Dominantly Rural Province in South Africa

Authors: Howard Gomwe, Eunice Seekoe

Abstract:

There is arguably dearth of literature regarding body physical fitness and body composition amongst primary schools in South Africa. For this reason, the study is aimed at investigating and accessing how body composition relates to physical fitness amongst learners between 9 – 14 years of age in the Eastern Cape Province of South Africa. In order to achieve this, a school-based cross-sectional survey was carried out among 876 primary school learners aged 9 to14 years. Body composition indicators were measured and/or calculated, whilst physical fitness was evaluated by a 20 m shuttle run, push-ups, sit and reach as well as sit-ups, according to the EUROFIT fitness standards. Out of 876 participants, a total of 870 were retained. Of these, 351 (40.34%) were boys and 519 (59.66%) were girls. The average age of learners was 11.04 ± 1.50 years, with boys having a importantly (p = 0.002) higher average age (M = 11.24; SD = 1.51 years) as compared to that of girls (M = 10.91; SD = 1.48 years). The non-parametric Spearman Rho correlation coefficients revealed several significant and negative relationships between body composition measurements with physical fitness characteristics, which were stronger in girls than in boys. The findings advocate for policy makers and responsible authorities to initiate the development of policies and interventions targeted at encouraging physical activity and healthy promotion among primary school learners in South Africa, especially in girls.

Keywords: BMI, body composition, physical fitness, children

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8531 Environmental Quality in Urban Areas: Legal Aspect and Institutional Dimension: A Case Study of Algeria

Authors: Youcef Lakhdar Hamina

Abstract:

In order to tame the ecological damage specificity, it is imperative to assert the procedural and objective liability aspect, which leads us to analyse current trends based on the development of preventive civil liability based on the precautionary principle. Our research focuses on the instruments of the environment protection in urban areas based on two complementary aspects appearing contradictory and refer directly to the institutional dimensions: - The preventive aspect: considered as a main objective of the environmental policy which highlights the different legal mechanisms for the environment protection by highlighting the role of administration in its implementation (environmental planning, tax incentives, modes of participation of all actors, etc.). - The healing-repressive aspect: considered as an approach for the identification of ecological damage and the forms of reparation (spatial and temporal-responsibility) to the impossibility of predicting with rigor and precision, the appearance of ecological damage, which cannot be avoided.

Keywords: environmental law, environmental taxes, environmental damage, eco responsibility, precautionary principle, environmental management

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8530 Examining the Potential of Linear Parks as Sustainable Development Components

Authors: Andreas Savvides, Chloe Kadi

Abstract:

The objective of this study is to investigate how the planning and design of open parks within neighborhoods and communities can promote physical activity in order to enhance the health of the local population. An extensive literature review was conducted for studies regarding the relationship between health and physical activity and the park characteristics that can promote physical activity among people. The findings of the literature review were then compared and analysed, in order to identify the main characteristics of urban parks that can promote physical activity and enhance public health. In order to find out how the characteristics identified in the literature were applied in real life, an analysis of three existing parks in three different countries was conducted. The parks, apart from their geographical location, also vary in size and layout. The parks were chosen because they are urban open parks and they include facilities for physical activity.

Keywords: urban planning, active living behaviour, open parks, sustainable mobility

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8529 Models, Methods and Technologies for Protection of Critical Infrastructures from Cyber-Physical Threats

Authors: Ivan Župan

Abstract:

Critical infrastructure is essential for the functioning of a country and is designated for special protection by governments worldwide. Due to the increase in smart technology usage in every facet of the industry, including critical infrastructure, the exposure to malicious cyber-physical attacks has grown in the last few years. Proper security measures must be undertaken in order to defend against cyber-physical threats that can disrupt the normal functioning of critical infrastructure and, consequently the functioning of the country. This paper provides a review of the scientific literature of models, methods and technologies used to protect from cyber-physical threats in industries. The focus of the literature was observed from three aspects. The first aspect, resilience, concerns itself with the robustness of the system’s defense against threats, as well as preparation and education about potential future threats. The second aspect concerns security risk management for systems with cyber-physical aspects, and the third aspect investigates available testbed environments for testing developed models on scaled models of vulnerable infrastructure.

Keywords: critical infrastructure, cyber-physical security, smart industry, security methodology, security technology

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8528 Physical Activity in Pacific Adolescent Girls with a Physical Disability

Authors: Caroline Dickson

Abstract:

While adolescence can be a challenging time, it may also be a time of opportunity. Whereas adolescents with a physical disability negotiate the adolescent developmental stage with similar issues to able-bodied adolescents, they additionally may encounter developmental problems which may impede their adulthood. In part due to the restricted opportunities disabled adolescents experience, they may experience difficulty with mastering this developmental stage. As is well documented, health and wellbeing are positively associated with participating in physical activity. However, the little research available suggested that Pacific adolescents generally are participating in less physical activity than adolescents of other ethnic groups. Objective/Study: The main aim of the study (from a larger mixed method study), was to explore physical activity participation in Pacific adolescent girls with a physical disability in relation to their physiological and psychological wellbeing. The qualitative descriptive study comprised of seven interviews with Pacific adolescent girls and their mothers in a family setting and also included the providers of services to Pacific girls with a physical disability. Including the providers of disability services allowed the researchers to identity a further understanding into challenges of participation for the Pacific adolescent girls and their families while the girls were attempting to participate in physical activity. The purpose of the talanoa (face-to-face interviews that were deemed informal) was to identify partaking and factors influencing participation in physical activity, whilst listening to the voices of the participants. The stories revealed the multitude of factors that influenced physical activity for the Pacific girls with a physical disability. Results: Findings from the qualitative descriptive study found that through physical activity, the Pacific adolescent girls with a physical disability experienced benefits from participation. The findings suggested that these girls wanted to participate in physical activity and clearly indicated the physical activities they preferred. Amongst the physiological and psychological benefits of the Pacific adolescents engaging in physical activity, the adolescents were able to develop positive social relationships, experience autonomy, and generally, their self-worth improved while building confidence. Nevertheless, the adolescents experienced a multitude of factors impeding their engagement in physical activity including cultural stigmas. Their participation was influenced by the interplay of a range of gender, cultural, age-related (adolescence) and socio-economic factors alongside policy and structurally related constraints. Conclusion: Physical activity has the potential to improve the general physiological and psychological health of all adolescents. It should be prioritised particularly in vulnerable populations where they may have limited access. As the Pacific adolescents with a physical activity are dependent on their families for physical activity participation, it is imperative the family be included and consulted. To increase participation, and reduce sedentary behaviours, factors influencing both participation and non-participation need to be considered.

Keywords: Pacific adolescent girls, physical activity, physical disability, qualitative descriptive study

Procedia PDF Downloads 126