Search results for: statically determinate mechanisms

Authors: Lara Al-Haddad, Mark Whittington

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This paper aims to examine the impact of two influential internal corporate governance mechanisms, namely board characteristics and ownership structure on the use of real activities-based and accrual-based earnings management by Jordanian public firms. Using panel data from Jordanian public firms after the introduction of the Jordanian Corporate Governance Code (JCGC) in 2009, the study finds both institutional ownership and managerial ownership constrain the use of real and accrual earnings manipulations. On the other side, both independent directors and largest shareholders are found to exaggerate the incidence of using real and accrual earnings management. The study also examines the trade-off between real and accrual earnings management and found that Jordanian firms use a combination of real and accrual-based earnings management to obtain the greatest effect on earnings reporting strategies. For the purpose of this study, three types of real earnings management are considered: sales manipulation, overproduction, and the abnormal reduction of discretionary expenditures. The abnormal discretionary accrual is considered for accruals management. While for the internal corporate governance mechanisms; board characteristics are examined by using board independence, board size, and CEO-duality; and ownership structure is examined by using managerial ownership, institutional ownership, foreign ownership and largest shareholder ownership. To the best knowledge of the researchers, this study is the first to examine the relationship between board characteristics and real earnings management in Jordan. Further, it is the first to examine the relationship between corporate governance mechanisms and discretionary accruals after the introduction of the Jordanian Corporate Governance Code in 2009. Thus, the findings of this study have important policy implications for policymakers, regulators, standard setters, audit professional, and investors in their attempts to constrain the practice of earnings management, whether real or accrual, and to improve the financial reporting quality in Jordan.

Keywords: board characteristics, Jordan, ownership structure, real earnings management

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Authors: Haneen Nabil Al-Sbaihi, Adnan Al-Hindi, Khalid Qahman

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Treated wastewater irrigation is associated with several benefits but can also lead to significant health risks. The main objective of this study is to investigate the parasitic infection (PI) among farmers dealing with treated wastewater (TWW) in Al-Zaitoun area- Gaza City. This study included two farmer groups: farmers who dealing with TWW (Mixed water users (MWUs)), and farmers who irrigate by using groundwater (GW) (Ground water users (GWUs)). Each participant was asked to provide stool samples on two phases. The two farmer groups were use GW in the 1st phase while the MWUs were use TWW in the 2nd phase which was after using TWW in irrigation for three months. Prevalence of PI was 30.9% and increased to be 47.3% in the 2nd phase. Negative association not statistically significant (OR= 0.659, CI 0.202-2.153)) was found in the 1st phase, while a positive association not statically significant was found between PI and TWWR in the 2nd phase (OR=1.37, CI 0.448-4.21). In this study six parasites species were identified among participants: Entamoeba ''histolytica/dispar and coil'', Cryptosporidium, Microsporidia, Giardia lamblia, Strongyloides stercoralis, and Ascaris lumbricoides.

Keywords: wastewater, groundwater, treated wastewater, parasitic infection, parasites

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Authors: Tarantino E., Disciglio G., Gagliardi A., Gatta G., Tarantino A.

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Fertilizer is a critical input for improving production and increasing crop yields. Consecutive experimental trials during six years (from 2010-2015) were carried out in Apulia region (south-eastern Italy) on seven crops grown in cylinder pots. The aim was to determinate the effects of chemical and organic fertilizer on marketable yield and other parameters of processing tomato (Lycopersicum esculentum L., cv Docet), lettuce (Lactuca sativa L., cv Canasta), cauliflower (Brassica oleracea L., cv Casper), pepper (Capsicum annum L., cv Akron), fennel (Foeniculum vulgare L., cv Tarquinia), eggplant (Solanum melongena L. cv Primato F1) and chard (Beta vulgaris L., Argentata). At harvest the quail-quantitative yield characteristics of each crop were determined. All of the experimental data were subjected to analysis of variance (ANOVA). Results showed that the yields for all of these crops were greater under the chemical system than the organic system whereas quite variable results were generally observed for the other characteristics of the yield.

Keywords: fertilizers, herbaceous crops, yield characteristics, succession

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Authors: Dhuha Albusalih, David Weston, Simon Gill

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Nanocomposites Co-SiC with well dispersed nanoparticles and Co nano grain size has produced using Pulse Reverse Plating (PRP) and using anionic surfactant. Different particle contents of nanocomposites were produced by altering the plating parameters. The method allows great control over the level of nanoparticles in the coating, without changing bath chemistry. Examination by Scanning Electron Microscopy (SEM), Energy Dispersive Spectroscopy (EDX), TEM and X-Ray Diffraction (XRD) analysis was performed to characterize and study the strengthening mechanisms of these nanocomposites. The primary strengthening mechanisms were shown to be grain refinement and dispersion strengthening. Tribological performances of the produced electroplated nanocomposite Co-SiC coatings were examined. Results showed that the coating with the higher volume fraction (vol. %) of SiC and the smallest grain size has the higher hardness and low wear rate.

Keywords: nanocomposites, pulse reverse plating, tribological performance of cobalt nanocomposites

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Authors: Lu Yang, Keng Po Lai

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Metformin, a well-known clinical drug against diabetes, is found with potential anti-diabetic and anti-obese benefits, as reported in increasing evidences. However, the current clinical and experimental investigations are not to reveal the detailed mechanisms of metformin-anti-obesity/hypertension. We have used the bioinformatics strategy, including network pharmacology and molecular docking methodology, to uncover the key targets and pathways of bioactive compounds against clinical disorders, such as cancers, coronavirus disease. Thus, in this report, the in-silico approach was utilized to identify the hug targets, pharmacological function, and mechanism of metformin against obesity and hypertension. The networking analysis identified 154 differentially expressed genes of obesity and hypertension, 21 interaction genes, and 6 hug genes of metformin treating hypertensive obesity. As a result, the molecular docking findings indicated the potent binding capability of metformin with the key proteins, including interleukin 6 (IL-6) and chemokine (C-C motif) Ligand 2 (CCL2), in hypertensive obesity. The metformin-exerted anti-hypertensive obesity action involved in metabolic regulation, inflammatory reaction. And the anti-hypertensive obesity mechanisms of metformin were revealed, including regulation of inflammatory and immunological signaling pathways for metabolic homeostasis in tissue and microenvironmental melioration in blood pressure. In conclusion, our identified findings with bioinformatics analysis have demonstrated the detailed hug and pharmacological targets, biological functions, and signaling pathways of metformin treating hypertensive obesity.

Keywords: metformin, obesity, hypertension, bioinformatics findings

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Authors: Yousuf Al Suleimani, Ahmed Al Mahruqi

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A typical cannabinoid O-1602 induces vasorelaxation and activates the orphan G protein-coupled receptor GPR55 in human endothelial cells. The aim of this study is to characterize the mechanisms of endothelium-independent relaxation of O-1602 in the rat small mesenteric artery using wire myograph. In endothelium-denuded vessels, O-1602 partially produced concentration-dependent vasorelaxation. In vessels depleted of intracellular Ca2+ (by EGTA and methoxamine), CaCl2 produced concentration-dependent contraction. Preincubation with O-1602 (at 10 µM and 30 µM) abolished the contractile responses (P<0.01). The putative antagonist at novel “endothelial anandamide receptor” O-1918 (10 µM) significantly reversed the inhibitory effect of O-1602 on CaCl2-induced vasoconstriction. It is likely that the mechanism of endothelium-independent vasorelaxation to O-1602 is mediated by interfering with Ca2+ entry via an O-1918-sensitive pathway.

Keywords: O-1602, endothelium, vasorelaxation, calcium

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Authors: R. Fegas, S. Zerkout, S. Taberkokt, M. Righezza

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The present work demonstrate the potential of Betacyclodextrine (BCD) for the chiral analysis of a drug .Various separation mechanisms were applied and several parameters affecting the separation were studied, including the type and concentration of chiral selector, and pH of buffer. A simple and sensitive high-performance liquid chromatography (HPLC) method was developed as an assay for fexofenadine enantiomers in pharmaceutical preparation. Fexofenadine enantiomers were separated using a mobile phase of 0.25mM NaH2PO4–acetonitrile (65:35, v/v) – Betacyclodextrine on achiral phenyl-urea column at a flow rate of 1ml/min and measurement at 220nm. The chiral mechanism of separation was mainly based on specific interaction between the solute and the stationary phase. The retention was directly controlled by mobile phase composition but not the selectivity which results of the two mechanisms, electrostatic interactions and partition mechanism.

Keywords: fexofenadine enantiomer, HPLC, achiral phenyl-urea column

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Authors: Prateek Kishore, T. M. Muruganandam

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Supersonic wind tunnel nozzles are generally capable of producing a constant Mach number flow in the test section of the wind tunnel. As a result, most of the supersonic vehicles are widely designed using steady state flow characteristics which may have errors while facing unsteady situations. This study aims to explore the possibility of varying the Mach number of the flow during wind tunnel operation. The nozzle walls are restricted to be inflexible for cooling near the throat due to high stagnation temperature requirement of the flow to simulate the conditions as experienced by the vehicle. Two simple independent mechanisms, rotation and translation of nozzle walls have been analyzed and the nozzle ranges have been optimized to vary the Mach number from Mach 2 to Mach 5 using minimum number of nozzles in the wind tunnel.

Keywords: method of characteristics, nozzle, supersonic wind tunnel, variable mach number

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Authors: Ayyoub Jamali, Jennie Edlund, Alena Kozlová

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This paper evaluates the monitoring, prevention, and enforcing mechanisms of the core values of international organisations (IOs) in a comparative human rights perspective. The IOs in focus are the European Union, the Council of Europe, the African Union, and the Organization of American States. The paper will take the founding treaties of these IOs and their relevant protocols as a starting point to identify the values and the mechanisms used for their implementation. It will explore the scope of violations, the procedures in place and evaluate what type of response to those breaches seems to work best in terms of achieving its declared objectives. The study will identify and compare the weaknesses and strengths of each mechanism used by the IOs and recognize common challenges and means, thereby drawing inter-organizational comparisons. Consequently, the findings of this paper can be used among the IOs to improve their system and thus enhance their effectiveness.

Keywords: international organizations, core values, human rights, enforcement mechanism, compliance

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Authors: Nadia Degregori

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This paper focuses on Peru’s Environmental Impact Assessment’s communication and participation mechanisms, whose rationale is to prevent conflictive situations by –supposedly- providing high-quality information about mining projects and their impacts to affected stakeholders. It is argued that, in fact, these mechanisms enhance citizens’ feelings of fear and/or mistrust towards mining projects and the companies behind them because their design follows a top-down perspective that limits “participation” to a passive reception of information, and which does not address power unbalances between communities and companies or government. As well, the paper contends that this way of managing the social aspects of Environmental Impact Assessments in Peru leads stakeholders who possess less power (typically communities) to incline towards maintaining the status quo and avoiding negotiations with either the central government or mining companies as a defence mechanism for avoiding a bad negotiation.

Keywords: community relations, environmental impact assessments, governance and participation, mining, Peru

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Authors: A. Maftei, A. C. Holman

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The emergence of self-knowledge and personal representations of self in children has been subject to a variety of studies. The complex process of developing the moral self in childhood is one of the most interesting interplays of biological tendencies and socialization contexts. We were interested in exploring the potential interaction between children’s media skepticism, altruism, self and others' moral representations in a series of tasks related to potential prospective moral licensing mechanisms. In our pilot study, the answers of 67 children aged 8 to 10 years (50 % females) to a series of moral perspectives and altruism tasks were subject to mixed analysis (both qualitative and quantitative). Results suggested no significant association between the moral valence of media information and children’s altruism, self and others’ moral future perspective. Results are discussed within the Construal Level, Assimilation and Contrast theories, and moral licensing mechanisms.

Keywords: children, altruism, moral licensing, media skepticism, moral valence

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Authors: Mohammed T. Taher, Usman Ghani, Ahmed S. Khan

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This paper compares the findings of two studies conducted to determine the effectiveness of simulation-based, hands-on and feedback mechanism on students learning by answering the following questions: 1). Does the use of simulation improve students’ learning outcomes? 2). How do students perceive the instructional design features embedded in the simulation program such as exploration and scaffolding support in learning new concepts? 3.) What is the effect of feedback mechanisms on students’ learning in the use of simulation-based labs? The paper also discusses the other aspects of findings which reveal that simulation by itself is not very effective in promoting student learning. Simulation becomes effective when it is followed by hands-on activity and feedback mechanisms. Furthermore, the paper presents recommendations for improving student learning through the use of simulation-based, hands-on, and feedback-based teaching methodologies.

Keywords: simulation-based teaching, hands-on learning, feedback-based learning, scaffolding

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Authors: Zeina Merabi, Arij Dao

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The temporal order of information processing in the brain is an important code in many acoustic signals, including speech, music, and animal vocalizations. Despite its significance, surprisingly little is known about its underlying cellular mechanisms and network manifestations. In the songbird telencephalic nucleus HVC, a subset of neurons shows temporal combination sensitivity (TCS). These neurons show a high temporal specificity, responding differently to distinct patterns of spectral elements and their combinations. HVC neuron types include basal-ganglia-projecting HVCX, forebrain-projecting HVCRA, and interneurons (HVC¬INT), each exhibiting distinct cellular, electrophysiological and functional properties. In this work, we develop conductance-based neural network models connecting the different classes of HVC neurons via different wiring scenarios, aiming to explore possible neural mechanisms that orchestrate the combination sensitivity property exhibited by HVCX, as well as replicating in vivo firing patterns observed when TCS neurons are presented with various auditory stimuli. The ionic and synaptic currents for each class of neurons that are presented in our networks and are based on pharmacological studies, rendering our networks biologically plausible. We present for the first time several realistic scenarios in which the different types of HVC neurons can interact to produce this behavior. The different networks highlight neural mechanisms that could potentially help to explain some aspects of combination sensitivity, including 1) interplay between inhibitory interneurons’ activity and the post inhibitory firing of the HVCX neurons enabled by T-type Ca2+ and H currents, 2) temporal summation of synaptic inputs at the TCS site of opposing signals that are time-and frequency- dependent, and 3) reciprocal inhibitory and excitatory loops as a potent mechanism to encode information over many milliseconds. The result is a plausible network model characterizing auditory processing in HVC. Our next step is to test the predictions of the model.

Keywords: combination sensitivity, songbirds, neural networks, spatiotemporal integration

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Authors: Oscar Corredor, Alexander Guzman, Adan Leon

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Density is a bulk physical property that indicates the quality of a petroleum fraction. It is also a useful property to estimate various physicochemical properties of fraction and petroleum fluids; however, the determination of density of extra heavy residual (EHR) fractions by standard methodologies, (ASTM D70) shows limitations for samples with higher densities than 1.0879 g/cm3. For this reason, a dilution methodology was developed in order to determinate density for those particular fractions, 87 (EHR) fractions were obtained as products of the fractionation of Colombian typical Vacuum Distillation Residual Fractions using molecular distillation (MD) and extraction with Solvent N-hexane in Supercritical Conditions (SFEF) pilot plants. The proposed methodology showed reliable results that can be demonstrated with the standard deviation of repeatability and reproducibility values of 0.0031 and 0.0061 g/ml respectively. In the same way, it was possible to determine densities in fractions EHR up to 1.1647g/cm3 and °API values obtained were ten times less than the water reference value.

Keywords: API, density, vacuum residual, molecular distillation, supercritical fluid extraction

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Authors: Carolina B. A. Morais, Antonio Bob Santos

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In order to determine how innovation procurement can strengthen public efficiency and foster the modernization of public services, while at the same time promoting the opening of new private markets, this paper aims to present the two key instruments for the practice of innovation procurement at a European, national, and regional level – Pre-Commercial Procurement (PCP), and Public Procurement of Innovative Solutions (PPI). Thus, it starts with a theoretical framework on the emergence of this topic in the European Innovation Policy (Section 2), then continues with the identification and systematization of the main mechanisms for its effective adoption, both on the demand and supply side of the market (Section 3), as well as to expose and describe methods and tools for positioning innovation at the heart of public entities. The innovative projects best distinguished by the European Commission for their good practices in innovation procurement are identified, and the main methodology for the development and management of innovation procurement – Forward Commitment Procurement (FCP) – is applied to them in a pioneering way (Section 4). The relevance of innovation in public procurement is systematized and reflected upon in Section 5.

Keywords: innovation procurement, innovation policy, innovation, pubic procurement

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Authors: Ndagi Salihu

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Corporate governance mechanisms are the control measures for ensuring that all the interests groups are equally represented and management are working towards wealth creation in the interest of all. Therefore, there are many empirical studies during the last three decades on corporate governance and firm performance. However, little is known about the effects of family ownership on the relationship between corporate governance and firm performance, especially in the developing economy like Nigeria. This limit our understanding of the unique governance dynamics of family ownership with regards firm performance. This study examined the impact of family ownership on the relationship between governance mechanisms and financial performance of publicly listed companies in Nigeria. The study adopted quantitative research methodology using correlational ex-post factor design and secondary data from annual reports and accounts of a sample of 23 listed companies for a period of 5 years (2014-2018). The explanatory variables are the board size, board composition, board financial expertise, and board audit committee attributes. Financial performance is proxy by Return on Assets (ROA) and Return on Equity (ROE). Multiple panel regression technique of data analysis was employed in the analysis, and the study found that family ownership has a significant positive effect on the relationships between corporate governance mechanisms and financial performance of publicly listed firms in Nigeria. This finding is the same for both the ROA and ROE. However, the findings indicate that board size, board financial expertise, and board audit committee attributes have a significant positive impact on the ROA and ROE of the sample firms after the moderation. Moreover, board composition has significant positive effect on financial performance of the sample listed firms in terms of ROA and ROE. The study concludes that the use of family ownership in the control of firms in Nigeria could improve performance by reducing the opportunistic actions managers as well as agency problems. The study recommends that publicly listed companies in Nigeria should allow significant family ownership of equities and participation in management.

Keywords: profitability, board characteristics, agency theory, stakeholders

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Authors: Safia Asif, Saadia Bano

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In a world with rapidly depleting resources, using artificial lighting during daytime is an act of human ignorance. Imitated light is the major source of energy consumption in public buildings. Despite, the fact that substantial working hours of these buildings usually persist in natural daylight time; there is a trend of isolated, un-fenestrated and a-contextual interiors majorly dependent on active energy sources. On the contrary, if direct and un-controlled sunlight is allowed inside the building, it will create visual and thermal discomfort. Controlled daylighting with appropriate design mechanisms is one of the important aspects of achieving thermal and visual comfort. The natural sunlight can be utilized intelligently with the help of architectural thermal controlling mechanisms to achieve a healthy and productive environment. This paper is an attempt to investigate and analyze the importance of daylighting with reference to energy efficiency and thermal comfort. For this purpose, three public buildings including two educational institutions and one general post office are selected, as case-studies in the context of Karachi, Pakistan. Various parameters of visual and thermal comfort are analyzed which includes orientation, ceiling heights, overall building profile along with daylight controlling mechanisms in terms of penetration, distribution, protection, and control. In the later part of the research, a questionnaire survey is also conducted to evaluate the user experience in terms of adequate daylighting and thermal comfort.

Keywords: daylight, public buildings, sustainable architecture, visual and thermal comfort

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Authors: Moor Avigail

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This research examines gender norms that underlie the propensity to commit sexual assault and to carry it out. Factors that have been shown to relate to such propensity will be enumerated and tied to their ramifications. These include sexual objectification of women, endorsement of gender-based rape myths blaming the victim, masculine entitlement, low empathy to victims, along with elevated empathy towards rapists. Heavy use of pornography as well as a misconstruing of the meaning of refusal to sex, have also been implicated. Additionally, a cutting-edge investigation, which we have just completed, examined what seems to occur in the perpetrator's mind during the assault. No research to date has ventured to uncover what essentially allows the rape to be carried out in real time, in the sense of what mental mechanisms go into operation in rapists during the assault itself. Our findings demonstrate that dehumanization and rationalization are pivotal. On the one hand, the perpetrator apparently allows himself to disregard the victim's humanity while simultaneously justifying his actions in relation to the victim's behavior.

Keywords: gender norms, gender psychology, sexual assault, gender

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Authors: Nesrine Bouzaher, Okba Necira

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The financial aspect of the Algerian economy is part of all sectors that have undergone great changes these two last decades; the goal is to enable economic mechanisms for real growth. Insurance is an indispensable tool for stabilizing these mechanisms. Therefore the national economy needs to develop the insurance market in order to support the investments, externally and internally; it turns out that reinsurance is one of the area which could prove their performance in several markets mainly emerging ones. The expansion of reinsurance in the domestic market is the preoccupation of this work, focusing on factors that could enhance the demand of reinsurance in the Algerian market. This work will be based on an analytical research of the economic contribution of the reinsurance and it’s collusion with insurance; market, then it will be necessary to provide an overview of the product in the national emerging market, finally we will try to investigate on the factors that could enhance the demand in the national reinsurance market so as to determine the potential of Algeria in this area.

Keywords: Algerian reinsurance data, demand trend of Algerian reinsurance, reinsurance, reinsurance market

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Authors: Afsaneh Ghanbari Panah, Elyaz Bornak, Shiva Ghadiri Karizi, Amna Ahmad, Burcu Yildirim

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This study explores domestic violence (DV) and coping strategies among married women in Iran, Pakistan, and Turkey. DV is a universal issue characterized by physical, psychological, or economic abuse by male family members towards female partners. The study aims to examine the prevalence of DV and the coping mechanisms employed by women in these three countries. The research highlights the significant impact of DV globally, transcending cultural, social, and economic boundaries. Despite the lack of comprehensive state-sponsored reports on Violence Against Women (VAW) in South Asia, fragmented reports by non-governmental agencies indicate high rates of self-reported intimate partner violence (IPV), including sexual violence, across these regions. The study emphasizes the urgent need for effective measures to address VAW, as existing laws often exclude unregistered and unmarried intimate partners. Coping mechanisms play a crucial role in responding to and managing the consequences of DV. The study defines coping as cognitive and behavioral responses to environmental stressors. Common coping strategies identified in the literature include spirituality, temporary or permanent separation, silence, submission, minimizing violence, denial, and seeking external support. Understanding these coping mechanisms is crucial for developing effective prevention and management strategies. The study presents findings from Iran, Pakistan, and Turkey, indicating varying prevalence rates of different forms of violence. Turkish respondents reported higher rates of emotional, physical, economic, and sexual violence, while Iranian respondents reported high levels of psychological, physical, and sexual violence. In Karachi, Pakistan, physical, sexual, and psychological violence were prevalent among women. The study highlights the importance of cross-cultural research and the need to consider individual and collective coping mechanisms in different societal contexts. Factors such as personal ideologies, political agendas, and economic stability influence societal support and cultural acceptance of IPV. To develop sustainable strategies, an in-depth exploration of coping mechanisms is necessary. In conclusion, this comparative study provides insights into DV and coping strategies among married women in Iran, Pakistan, and Turkey. The findings underscore the urgent need for comprehensive measures to address VAW, considering cultural, social, and economic factors. By understanding the prevalence and coping mechanisms employed by women, policymakers can develop effective interventions to support DV survivors and prevent further violence.

Keywords: domestic violence, coping styles, cultural study, violence against women

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Authors: Guillaume Schuchardt, Solenn Berson, Gerard Perrier

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Multi-junction solar cell configurations, where two sub-cells with complementary absorption are stacked and connected in series, offer an exciting approach to tackle the single junction limitations of organic solar cells and improve their power conversion efficiency. However, the augmentation of the number of layers has, as a consequence, to increase the risk of reducing the lifetime of the cell due to the ageing phenomena present at the interfaces. In this work, we study the intrinsic degradation mechanisms, under continuous illumination AM1.5G, inert atmosphere and room temperature, in single and tandem organic solar cells using Impedance Spectroscopy, IV Curves, External Quantum Efficiency, Steady-State Photocarrier Grating, Scanning Kelvin Probe and UV-Visible light.

Keywords: single and tandem organic solar cells, intrinsic degradation mechanisms, characterization: SKP, EQE, SSPG, UV-Visible, Impedance Spectroscopy, optical simulation

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Authors: Pascal Horni, Sandro Fuchs

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In presence of increasing deficits and public debt among OECD countries, the debate on fiscal disciple and mechanisms to constrain public spending policy heated up and gave rise to the institutionalization of fiscal rules. Considering the notions from political economy literature and the therein advocated axiom of maximization of votes, introduction of institutional mechanisms and rules to govern public spending is likely to be coined by electoral motives. While there exists a series of research concerned with the rise of creative accounting in the presence fiscal rules, implementation of accrual government accounting and its impact on the biting of fiscal rules has to authors’ best knowledge never been explored. This paper serves the illumination of the connection between debt break mechanisms and the adoption of accrual public sector accounting standards such as the IPSAS in the interface of political economy in the Swiss context. By explicitly considering the technical accounting dimension, this paper develops an integrated conceptual view on well-established Public Financial Management (PFM) institutions and elaborates how their interdependencies can co-create value with regard to the contemporary challenge of fiscal sustainability. Derivation of this integrated view follows an explorative approach, taking into account expert interviews with director level staff from cantonal finance administrations and policy documents, as well as literature from both research areas – public sector accounting and political economy.

Keywords: accounting, fiscal rules, International Public Sector Accounting Standards (IPSAS), public financial management

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Authors: Reham Barakat

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Over the last few decades, the influence of International Financial Institutions (IFIs), especially the World Bank (WB), has significantly increased. Since the early 1980s, IFIs have assumed greater role, especially in developing countries; their total lending has dramatically increased, affecting billions of people in their Borrower States. Though the purpose of the development assistance provided by IFIs is to alleviate poverty and promote economic and social development in their member countries, IFIs have been subject to massive criticism by civil society institutions, international NGOs and local communities for the harmful environmental, social and economic impacts resulting from their development interventions in borrower countries, such as deforestation, displacement of indigenous peoples, and unemployment. While the role of IFIs has expanded over time, affecting billions of people, their accountability mechanisms remained behind and were criticized for lacking sufficient independency and enforceability. The serious adverse environmental impacts of the World Bank’s funded projects, along with their weak accountability mechanisms, raises the question of 'To what extent IFIs should be held internationally responsible for the harmful environmental consequences arising from their development interventions?'. This paper argues that IFIs are legally responsible for the harmful environmental consequences arising from their development interventions. The study (i) identifies the applicable laws and relevant primary rules from which the international environmental obligations of IFIs towards their borrower countries are derived (ii) assesses the World Bank’s compliance to the principles of the International Environmental Law including the precautionary principle, the polluter pays principle, and the principle of Good-Neighborliness, (iii) assesses the World Bank’s current internal accountability mechanisms for harmful environmental impacts resulting from the World Bank’s funded projects, and finally (iv) identifies the appropriate dispute settlement mechanisms to which states and non-state actors could raise their claims against IFIs for harmful environmental consequences arising from their interventions.

Keywords: international environmental law, international financial institutions, international responsibility, world bank, environmental and social safeguards

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Authors: Necira Okba, Nesrine Bouzaher

Abstract:

The financial aspect of the Algerian economy is part of all sectors that have undergone great changes these two last decades; the goal is to enable economic mechanisms for real growth. Insurance is an indispensable tool for stabilizing these mechanisms. Therefore, the national economy needs to develop the insurance market in order to support the investments, externally and intern ally; it turns out that reinsurance is one of the area which could prove their performance in several markets mainly emerging ones. The expansion of reinsurance in the domestic market is the preoccupation of this work, focusing on factors that could enhance the demand of reinsurance in the Algerian market. This work will be based on an analytical research of the economic contribution of the reinsurance and it’s collusion with insurance market, then it will be necessary to provide an overview of the product in the national emerging market, finally we will try to investigate on the factors that could enhance the demand in the national reinsurance market so as to determine the potential of Algeria in this area.

Keywords: Algerian reinsurance data, demand trend of Algerian reinsurance, reinsurance, reinsurance market

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Authors: Kulwinder Singh Mann

Abstract:

The innovative features of information system, known as Radiology Information System (RIS), for electronic medical records has shown a good impact in the hospital. The objective is to help and make their work easier; such as for a physician to access the patient’s data and for a patient to check their bill transparently. The interoperability of RIS with the other intra-hospital information systems it interacts with, dealing with the compatibility and open architecture issues, are accomplished by two novel mechanisms. The first one is the particular message handling system that is applied for the exchange of information, according to the Health Level Seven (HL7) protocol’s specifications and serves the transfer of medical and administrative data among the RIS applications and data store unit. The second one implements the translation of information between the formats that HL7 and Digital Imaging and Communication in Medicine (DICOM) protocols specify, providing the communication between RIS and Picture and Archive Communication System (PACS) which is used for the increasing incorporation of modern medical imaging equipment.

Keywords: RIS, PACS, HIS, HL7, DICOM, messaging service, interoperability, digital images

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Authors: Rabia Bashir, Sajjad Akbar

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There is an inevitable demand of web mining due to rapid increase of huge information on the Internet, but the striking variety of web structures has made required content retrieval a difficult task. To counter this issue, Web Content Mining (WCM) emerges as a potential candidate which extracts and integrates suitable resources of data to users. In past few years, research has been done on several extraction techniques for WCM i.e. agent-based, template-based, assumption-based, statistic-based, wrapper-based and machine learning. However, it is still unclear that either these approaches are efficiently tackling the significant challenges of WCM or not. To answer this question, this paper identifies these challenges such as language independency, structure flexibility, performance, automation, dynamicity, redundancy handling, intelligence, relevant content retrieval, and privacy. Further, mapping of these challenges is done with existing extraction mechanisms which helps to adopt the most suitable WCM approach, given some conditions and characteristics at hand.

Keywords: content mining challenges, web content mining, web content extraction approaches, web information retrieval

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Authors: Kateřina Jurdová

Abstract:

Hanging to the trapezoidal sheet by decking hanger is a very widespread solution used in civil engineering to lead the distribution of energy, sanitary, air distribution system etc. under the roof or floor structure. The trapezoidal decking hanger is usually a part of the whole installation system for specific distribution medium. The leading companies offer installation systems for each specific distribution e.g. pipe rings, sprinkler systems, installation channels etc. Every specific part is connected to the base connector which is decking hanger. The own connection has three main components: decking hanger, threaded bar with nuts and web of trapezoidal sheet. The aim of this contribution is determinate the failure mechanism of each component in connection. Load bearing capacity of most components in connection could be calculated by formulas in European codes. This contribution is focused on problematic of bearing resistance of threaded bar in web of trapezoidal sheet. This issue is studied by experimental research and numerical modelling. This contribution presented the initial results of experiment which is compared with numerical model of specimen.

Keywords: decking hanger, concentrated load, connection, load bearing capacity, trapezoidal metal sheet

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Authors: A. Aarabzadeh, R. Hizaji

Abstract:

Reinforced Concrete (RC) deep beams are a special type of beams due to their geometry, boundary conditions, and behavior compared to ordinary shallow beams. For example, assumption of a linear strain-stress distribution in the cross section is not valid. Little study has been dedicated to fixed-end RC deep beams. Also, most experimental studies are carried out on simply supported deep beams. Regarding recent tendency for application of deep beams, possibility of using fixed-ended deep beams has been widely increased in structures. Therefore, it seems necessary to investigate the aforementioned structural element in more details. In addition to experimental investigation of a concrete deep beam under cyclic load, different failure mechanisms of fixed-ended deep beams under this type of loading have been evaluated in the present study. The results show that failure mechanisms of deep beams under cyclic loads are quite different from monotonic loads.

Keywords: deep beam, cyclic load, reinforced concrete, fixed-ended

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Authors: Vun Yee Thien, Kenneth Francis Rodrigues, Clemente Michael Vui Ling Wong, Wilson Thau Lym Yong

Abstract:

Transcriptomes associated with the process of photosynthesis have offered insights into the mechanism of gene regulation in terrestrial plants; however, limited information is available as far as macroalgae are concerned. This investigation aims to decipher the underlying mechanisms associated with photosynthesis in the red alga, Kappaphycus alvarezii, by performing a differential expression analysis on a de novo assembled transcriptomes. Comparative analysis of gene expression was designed to examine the alteration of light qualities and its effect on physiological mechanisms in the red alga. High-throughput paired-end RNA-sequencing was applied to profile the transcriptome of K. alvarezii irradiated with different wavelengths of light (blue 492-455 nm, green 577-492 nm and red 780-622 nm) as compared to the full light spectrum, resulted in more than 60 million reads individually and assembled using Trinity and SOAPdenovo-Trans. The transcripts were annotated in the NCBI non-redundant (nr) protein, SwissProt, KEGG and COG databases with a cutoff E-value of 1e-5 and nearly 30% of transcripts were assigned to functional annotation by Blast searches. Differential expression analysis was performed using edgeR. The DEGs were designated to six categories: BL (blue light) regulated, GL (green light) regulated, RL (red light) regulated, BL or GL regulated, BL or RL regulated, GL or RL regulated, and either BL, GL or RL regulated. These DEGs were mapped to terms in KEGG database and compared with the whole transcriptome background to search for genes that regulated by light quality. The outcomes of this study will enhance our understanding of molecular mechanisms underlying light-induced responses in red algae.

Keywords: de novo transcriptome sequencing, differential gene expression, Kappaphycus alvareziired, red alga

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Authors: Nisha Singh, Neeru Adlakha

Abstract:

Calcium signalling is one of the most important intracellular signalling mechanisms. A lot of approaches and investigators have been made in the study of calcium signalling in various cells to understand its mechanisms over recent decades. However, most of existing investigators have mainly focussed on the study of calcium signalling in various cells without paying attention to the dependence of calcium signalling on other chemical ions like inositol-1; 4; 5 triphosphate ions, etc. Some models for the independent study of calcium signalling and inositol-1; 4; 5 triphosphate signalling in various cells are present but very little attention has been paid by the researchers to study the interdependence of these two signalling processes in a cell. In this paper, we propose a coupled mathematical model to understand the interdependence of inositol-1; 4; 5 triphosphate dynamics and calcium dynamics in a myocyte cell. Such studies will provide the deeper understanding of various factors involved in calcium signalling in myocytes, which may be of great use to biomedical scientists for various medical applications.

Keywords: calcium signalling, coupling, finite difference method, inositol 1, 4, 5-triphosphate

Procedia PDF Downloads 260