Search results for: triple bottom line accounting

Authors: Carol S. Binnekade, Deon Scott, Christina C. Shuttleworth, Annelien A. Van Rooyen

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Higher education institutions are constantly challenged to deliver skilled graduates into the workplace. Employers expect graduates to have the required technical knowledge as well as various pervasive skills. This also applies to accountants who need to know the technical requirements of financial reporting and be able to communicate with individuals, teams and clients at a high level. Accountants need to develop effective business conversational skills and use these skills to communicate up, down and across organizations, taking into consideration cultural and gender diversity. In addition, they need to master business writing and presentation skills. However, providing students with these skills in a distance-learning environment where interaction between students and instructors is limited, is a challenge for academics. The study on which this paper reports, forms part of a larger body of research, which explored the perceptions of accounting practitioners of the communication skills (or lack thereof) of recently qualified accounting students. Feedback (qualitative and quantitative) was obtained from various accounting practitioners in South Africa. Taking into consideration that distance learners communicate mainly with their instructors via email communication and their assignments are submitted using various word processor software, the researchers were of the opinion that the accounting graduates would be capable of communicating effectively once they entered the workplace. However, the research findings, inter alia, suggested that the accounting graduates lacked communication skills and that training was needed to differentiate between business and social communication once they entered the workplace. Recommendations on how these communication challenges may be addressed by higher education institutions are provided.

Keywords: accounting practitioners, communication skills, distance education, pervasive skills

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Authors: V. Revathi, J. Thaarrini, M. Venkob Rao

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This paper presents a study on use of alkali activated bottom ash (BA) and ground granulated blast furnace slag (GGBS) blend in paver blocks. A preliminary effort on alkali-activated bottom ash, blast furnace slag based geopolymer (BA-GGBS-GP) mortar with river sand was carried out to identify the suitable mix for paver block. Several mixes were proposed based on the combination of BA-GGBS. The percentage ratio of BA:GGBS was selected as 100:0, 75:25, 50:50, 25:75 and 0:100 for the source material. Sodium based alkaline activators were used for activation. The molarity of NaOH was considered as 8M. The molar ratio of SiO2 to Na2O was varied from 1 to 4. Two curing mode such as ambient and steam curing 60°C for 24 hours were selected. The properties of paver block such as compressive strength split tensile strength, flexural strength and water absorption were evaluated as per IS15658:2006. Based on the preliminary study on BA-GGBS-GP mortar, the combinations of 25% BA with 75% GGBS mix for M30 and 75% BA with 25% GGBS mix for M35 grade were identified for paver block. Test results shows that the combination of BA-GGBS geopolymer paver blocks attained remarkable compressive strength under steam curing as well as in ambient mode at 3 days. It is noteworthy to know BA-GGBS-GP has promising future in the construction industry.

Keywords: bottom ash, GGBS, alkali activation, paver block

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Authors: Qazi Salman Khalid, Muhammad Khalid, Shahid Maqsood

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This paper presents a solution for optimizing the cycle time in an assembly line with human-robot collaboration and diverse operators. A genetic algorithm with tailored parameters is used to address the assembly line balancing problem in the automobile sector. A mathematical model is developed, depicting the problem. Currently, the firm runs on the largest candidate rule; however, it causes a lag in orders, which ultimately gets penalized. The results of the study show that the proposed GA is effective in providing efficient solutions and that the cycle time has significantly impacted productivity.

Keywords: line balancing, cycle time, genetic algorithm, productivity

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Authors: Mohd. A. M. Rahim, Yahaya Hassan, Mathumalar L. Fahrni

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Second line antiretroviral therapy (ART) regimen is used when patients fail their first line regimen. There are many factors such as non-adherence, drug resistance as well as virological and immunological failure that lead to second line highly active antiretroviral therapy (HAART) regimen treatment failure. This study was aimed at determining predictor factors to treatment failure with second line HAART and analyzing median survival time. An observational, retrospective study was conducted in Sungai Buloh Hospital (HSB) to assess current status of HIV patients treated with second line HAART regimen. Convenience sampling was used and 104 patients were included based on the study’s inclusion and exclusion criteria. Data was collected for six months i.e. from July until December 2013. Data was then analysed using SPSS version 18. Kaplan-Meier and Cox regression analyses were used to measure median survival times and predictor factors for treatment failure. The study population consisted mainly of male subjects, aged 30-45 years, who were heterosexual, and had HIV infection for less than 6 years. The most common second line HAART regimen given was lopinavir/ritonavir (LPV/r)-based combination. Kaplan-Meier analysis showed that patients on LPV/r demonstrated longer median survival times than patients on indinavir/ritonavir (IDV/r) based combination (p<0.001). The commonest reason for a treatment to fail with second line HAART was non-adherence. Based on Cox regression analysis, other predictor factors for treatment failure with second line HAART regimen were age and mode of HIV transmission.

Keywords: adherence, antiretroviral therapy, second line, treatment failure

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Authors: A. Kojah, A. Nacaroğlu

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Single phase transmission lines are used to transfer data or energy between two users. Transient conditions such as switching operations and short circuit faults cause the generation of the fluctuation on the waveform to be transmitted. Spatial voltage distribution on the single phase transmission line may change owing to the position and duration of the short circuit fault in the system. In this paper, the state space representation of the single phase transmission line for short circuit fault and for various types of terminations is given. Since the transmission line is modeled in time domain using distributed parametric elements, the mathematical representation of the event is given in state space (time domain) differential equation form. It also makes easy to solve the problem because of the time and space dependent characteristics of the voltage variations on the distributed parametrically modeled transmission line.

Keywords: energy transmission, transient effects, transmission line, transient voltage, RLC short circuit, single phase

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Authors: ShiQing Gao, XingYi Zhang, YouHe Zhou

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When a floating tilted cylinder pierces a fluid interface, the fulfilment of constant-contact-angle condition along the cylinder results in shift, stretch and distortion of the contact line, thus leading to a capillary interaction. We perform an investigation of the scaling dependence of tilt angle, contact angle, and cylinder radius on the contact line profile and the corresponding capillary interaction by numerical simulation and experiment. Characterized by three characteristic parameters respectively, the dependences for each deformation mode are systematically analyzed. Both the experiment and simulation reveals an invariant structure that is independent of contact angle and radius to characterize the stretch of the contact line for every tilted case. Based on this observation, we then propose a general capillary force scaling law to incredibly grasp all the simulated results, by simply approximating the contact line profile as tilted ellipse.

Keywords: gas-liquid/liquid-fluid interface, colloidal particle, contact line shape, capillary interaction, surface evolver (SE)

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Authors: Manirath Wongsim, Chatchawarn Srimontree, Pornpichit Phosri

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Today, the majority of the data innovation may be currently majorly influencing business, what more accepted part of the accountant may be evolving. Information Technology elements have been appearing to be crucial in triggering changes of accountants’ roles. Thus, this study aims to investigate IT competencies among professional accountants to enhance firm performance. This research was conducted with 47 respondents at five organizations in Thailand and used quantitative research. The results indicate that the factor IT competencies for professional accountants in Thai small to medium accounting within the organizational issues defines18 factors. Specifically, these new factors, based on the research findings and the literature, then unique to IT competencies for professional accountants, include ERP software skills and accounting law and legal skills. The evidence in this study suggests that Analytical skills, teamwork skills, and accounting software were ranked as much-needed skills to be acquired by accountants while communication skills were ranked as the most required skills and delegation skills as the least required. The findings of the research’s empirical evidence suggest that organizations should understand appropriate in developing information technology influence competencies for knowledge employees in general and professional accountants in particular and provide assistance in all processes of decision making.

Keywords: IT competencies, IT competences for professional accountants, IT skills for accounting, IT skills in SMEs

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Authors: Mohamed Zaher Bouaziz

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Our study examines the Ohlson Model, which links a company's market value to its equity and net earnings, in the context of the evolution of the Canadian accounting model, characterized by more extensive use of fair value and a broader measure of performance after IFRS adoption. Our hypothesis is that if equity is reported at its fair value, this valuation is closely linked to market capitalization, so the weight of earnings weakens or even disappears in the Ohlson Model. Drawing on Canada's adoption of the International Financial Reporting Standards (IFRS), our results support our hypothesis that equity appears to include most of the relevant information for investors, while earnings have become less important. However, the predictive power of earnings does not disappear.

Keywords: fair value accounting, Ohlson model, IFRS adoption, value-relevance of equity and earnings

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Authors: Fatma Ezzahra Kateb, Neila Boulila Taktak, Mohamed Kabir Hassan

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We examine the impact of Islamic accounting and auditing standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) on the income smoothing perspective of Islamic financial institutions located in the Middle East and North Africa region between 2013 and 2018. Based on General Least square regression for panel data, we find a significant and positive relationship between intentional income smoothing and earning persistence and cash flow predictability in all models. However, we discovered that AAOIFI accounting standards (FAS) had a negative and significant effect on intentional income smoothing and earning persistence. As a result, the income smoothing efficiency is lower for IFIs that use FASs than IFIs that use IFRSs. Our findings emphasize the need for specific standards to enhance the relevance of financial reports disclosed by Islamic financial institutions.

Keywords: AAOIFI, financial reporting quality, income smoothing perspective, MENA countries

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Authors: Muneeb Nasir, Misbah Masood, Farrukh Rashid, Abubabakar Shahid

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Introduction: Neo-adjuvant chemotherapy is a potent option for triple negative breast cancer (TNBC) as these tumours lack a clearly defined therapeutic target. Several recent studies lend support that pathological complete remission (pCR) is associated with improved disease free survival (DFS) and overall survival (OS) and could be used as surrogate marker for DFS and OS in breast cancer patients. Methods: We have used a four-drug protocol in T3 and T4 TNBC patients either N+ or N- in the neo-adjuvant setting. The 15 patients enrolled in this study had a median age of 45 years. 12 patients went on to complete four planned cycles of B-CAT protocol. The chemotherapy regimen included inj. Bevacizumab 5mg/kg D1, inj. Adriamycin 50mg/m2 D1 and Docetaxel 65mg/m2 on D1. Inj. Cisplatin 60mg/m2 on D2. All patients received GCF support from D4 to D9 of each cycle. Results: Radiological assessment using ultrasound and PET-CT revealed a high percentage of responses. Radiological CR was documented in half of the patients (6/12) after four cycles. Remaining patients went on to receive 2 more cycles before undergoing radical surgery. pCR was documented in 7/12 patients and 3 more had a good partial response. The regimen was toxic and grade ¾ neutropenia was seen in 58% of patients. Four episodes of febrile neutropenia were reported and managed. Non-hematatological toxicities were common with mucositis, diarrhea, asthenia and neuropathy topping the list. Conclusion: B-CAT is a very active combination with very high pCR rates in TNBC. Toxicities though frequent, were manageable on outpatient basis. This protocol warrants further investigation.

Keywords: B-CAT:bevacizumab, cisplatin, adriamycin, taxotere, CR: complete response, pCR: pathological complete response, TNBC: triple negative breast cancer

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Authors: Tao Yin, Zeqiang Zhang, Wei Liang, Yanqing Zeng, Yu Zhang

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To accelerate the remanufacturing process of electronic waste products, this study designs a partial disassembly line with the multi-robotic station to effectively dispose of excessive wastes. The multi-robotic partial disassembly line is a technical upgrade to the existing manual disassembly line. Balancing optimization can make the disassembly line smoother and more efficient. For partial disassembly line balancing with the multi-robotic station (PDLBMRS), a mixed-integer programming model (MIPM) considering the robotic efficiency differences is established to minimize cycle time, energy consumption and hazard index and to calculate their optimal global values. Besides, an enhanced NSGA-II algorithm (HNSGA-II) is proposed to optimize PDLBMRS efficiently. Finally, MIPM and HNSGA-II are applied to an actual mixed disassembly case of two types of computers, the comparison of the results solved by GUROBI and HNSGA-II verifies the correctness of the model and excellent performance of the algorithm, and the obtained Pareto solution set provides multiple options for decision-makers.

Keywords: waste disposal, disassembly line balancing, multi-robot station, robotic efficiency difference, HNSGA-II

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Authors: Shahin A. Abdel-Naby, James P. Colgan, Michael S. Pindzola

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A time-dependent close-coupling method is developed to calculate a total, double and triple autoionization rates for hollow atomic ions of four-electron systems. This work was motivated by recent observations of the four-electron Auger process in near K-edge photoionization of C+ ions. The time-dependent close-coupled equations are solved using lattice techniques to obtain a discrete representation of radial wave functions and all operators on a four-dimensional grid with uniform spacing. Initial excited states are obtained by relaxation of the Schrodinger equation in imaginary time using a Schmidt orthogonalization method involving interior subshells. The radial wave function grids are partitioned over the cores on a massively parallel computer, which is essential due to the large memory requirements needed to store the coupled-wave functions and the long run times needed to reach the convergence of the ionization process. Total, double, and triple autoionization rates are obtained by the propagation of the time-dependent close-coupled equations in real-time using integration over bound and continuum single-particle states. These states are generated by matrix diagonalization of one-electron Hamiltonians. The total autoionization rates for each L excited state is found to be slightly above the single autoionization rate for the excited configuration using configuration-average distorted-wave theory. As expected, we find the double and triple autoionization rates to be much smaller than the total autoionization rates. Future work can be extended to study electron-impact triple ionization of atoms or ions. The work was supported in part by grants from the American University of Sharjah and the US Department of Energy. Computational work was carried out at the National Energy Research Scientific Computing Center (NERSC) in Berkeley, California, USA.

Keywords: hollow atoms, autoionization, auger rates, time-dependent close-coupling method

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Authors: C. F. Kumru, C. Kocatepe, O. Arikan

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In this study, electric field distribution analyses for three pylon models are carried out by a Finite Element Method (FEM) based software. Analyses are performed in both stationary and time domains to observe instantaneous values along with the effective ones. Considering the results of the study, different line geometries is considerably affecting the magnitude and distribution of electric field although the line voltages are the same. Furthermore, it is observed that maximum values of instantaneous electric field obtained in time domain analysis are quite higher than the effective ones in stationary mode. In consequence, electric field distribution analyses should be individually made for each different line model and the limit exposure values or distances to residential buildings should be defined according to the results obtained.

Keywords: electric field, energy transmission line, finite element method, pylon

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Authors: Bahadir Batar, Elif Serdal, Berna Erdal, Hasan Ogul

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Micro-ribonucleic acids (miRNAs) are small short non-coding ribonucleic acid molecules about 22 nucleotides long. miRNAs play a key role in response to chemotherapeutic agents. WW domain-containing oxidoreductase (WWOX) gene encodes a tumor suppressor protein. Loss or reduction of Wwox protein is observed in many breast cancer cases. WWOX protein deficiency is increased in triple-negative breast cancer (TNBC). TNBC is a heterogeneous, highly aggressive, and difficult to treat tumor type. WWOX loss contributes to resistance to cisplatin therapy in patients with TNBC. Here, the aim of the study was to investigate the potential role of miRNAs in cisplatin therapy resistance of WWOX-deficient TNBC cells. This was a cell culture study. miRNA expression profiling was analyzed by LightCycler 480 system. miRNA Set Enrichment Analysis tool was used to integrate experimental data with literature-based biological knowledge to infer a new hypothesis. Increased miR-182 and decreased miR-214 were significantly correlated with cisplatin resistance in WWOX-deficient TNBC cells. miR-182 and miR-214 may involve in cisplatin resistance of WWOX-deficient TNBC cells by deregulating the DNA repair, apoptosis, or protein kinase B signaling pathways. These data highlight the mechanism by which WWOX regulates cisplatin resistance of TNBC and the potential use of WWOX as a predictor biomarker for cisplatin resistance.

Keywords: cisplatin, microRNA, triple-negative breast cancer, WWOX

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Authors: Y. Tahat, T. Dunne, S. Fifield, D. Power

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Information about a firm’s usage of Financial Instruments (FIs) plays a very important role in determining its financial position and performance. Yet accounting standard-setters have encountered problems when deciding on the FI-related disclosures which firms must make. The primary objective of this paper is to review the extant literature on FI disclosure. This objective is achieved by surveying the literature on: the corporate usage of FIs; the different accounting standards adopted concerning FIs; and empirical studies on FI disclosure. This review concludes that the current research on FI disclosure has generated a number of useful insights. In particular, the paper reports that: FIs are a very important risk management mechanism in ensuring that companies have the cash available to make value-enhancing investments, however, without a clear set of risk management objectives, using such instruments can be dangerous; accounting standards concerning FIs have resulted in enhanced transparency about the usage of these instruments; and FI-related information is a key input into investors’ decision-making processes. Finally, the paper provides a number of suggestions for future research in the area.

Keywords: financial instruments, financial reporting, accounting standards, value relevance, corporate disclosure

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Authors: H. H. Goh, Q. S. Chua, S. W. Lee, B. C. Kok, K. C. Goh, K. T. K. Teo

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At present, the evaluation of voltage stability assessment experiences sizeable anxiety in the safe operation of power systems. This is due to the complications of a strain power system. With the snowballing of power demand by the consumers and also the restricted amount of power sources, therefore, the system has to perform at its maximum proficiency. Consequently, the noteworthy to discover the maximum ability boundary prior to voltage collapse should be undertaken. A preliminary warning can be perceived to evade the interruption of power system’s capacity. The effectiveness of line voltage stability indices (LVSI) is differentiated in this paper. The main purpose of the indices is used to predict the proximity of voltage instability of the electric power system. On the other hand, the indices are also able to decide the weakest load buses which are close to voltage collapse in the power system. The line stability indices are assessed using the IEEE 14 bus test system to validate its practicability. Results demonstrated that the implemented indices are practically relevant in predicting the manifestation of voltage collapse in the system. Therefore, essential actions can be taken to dodge the incident from arising.

Keywords: critical line, line outage, line voltage stability indices (LVSI), maximum loadability, voltage collapse, voltage instability, voltage stability analysis

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Authors: M. Thuanthong, W. Youravong, N. Sirinupong

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Nile tilapia (Oreochromis niloticus) is one of fish species cultured in Thailand with a high production volume. A lot of skin is generated during fish processing. In addition, there are many research reported that fish skin contains abundant of collagen. Thus, the use of Nile tilapia skin as collagen source can increase the benefit of industrial waste. In this study, Acid soluble collagen (ASC) was extracted at 5, 15 or 25 ˚C with 0.5 M acetic acid then the acid was removed out and collagen was concentrated by ultrafiltration-diafiltration (UFDF). The triple helix collagen from UFDF process was used as substrate to produce collagen peptides by alcalase hydrolysis in an enzymatic membrane reactor (EMR) coupling with 1 kDa molecular weight cut off (MWCO) polysulfone hollow fiber membrane. The results showed that ASC extracted at high temperature (25 ˚C) with 0.5 M acetic acid for 5 h still preserved triple helix structure. In the UFDF process, the acid removal was higher than 90 % without any effect on ASC properties, particularly triple helix structure as indicated by circular dichroism spectrum. Moreover, Collagen from UFDF was used to produce collagen peptides by EMR. In EMR, collagen was pre-hydrolyzed by alcalase for 60 min before introduced to membrane separation. The EMR operation was operated for 10 h and provided a good of protein conversion stability. The results suggested that there is a successfulness of UF in application for acid removal to produce ASC with desirable preservation of its quality. In addition, the EMR was proven to be an effective process to produce low molecular weight peptides with ACE-inhibitory activity properties.

Keywords: acid soluble collagen, ultrafiltration-diafiltration, enzymatic membrane reactor, ace-inhibitory activity

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Authors: Lee Li

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The strategic management literature posits that the major motive of strategic alliances is to share resources, costs and risks. However, the literature also indicates that such sharing leads to transaction costs which are positively correlated with environmental dynamism. As such, it is not clear why firms are willing to cover high transaction costs for sharing resources, costs and risks. This study categorizes resources into firm-specific and general resource; costs into accounting and non-accounting cost; and risks into visible and invisible risks. Using data from 167 Canadian firms in technology industries, we find that sharing firm-specific resources and non-accounting costs are negatively correlated with environmental dynamism but sharing general resources, accounting costs and visible risks are positively correlated with environmental dynamism. Findings suggest that sharing certain resources, costs and risks do not necessarily incur high transaction costs.

Keywords: environmental dynamism, strategic alliances, resource/cost/risk sharing

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Authors: Ignatio Madanhire, Charles Mbohwa

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This study explores to improve the resource efficiency, waste water reduction and to reduce losses of raw materials in a beverage making industry. A number of cleaner production technologies were put across in this work. It was also noted that cleaner production technology practices are not only desirable from the environmental point of view, but they also make good economic sense, in their contribution to the bottom line by conserving resources like energy, raw materials and manpower, improving yield as well as reducing treatment/disposal costs. This work is a resource in promoting adoption and implementation of CP in other industries for sustainable development.

Keywords: resource efficiency, beverages, reduce losses, cleaner production, energy, yield

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Authors: Guoliang Fan, Aiping Li, Nan Xie, Liyun Xu, Xuemei Liu

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Mass customization production increases the difficulty of the production line layout planning. The material distribution process for variety of parts is very complex, which greatly increases the cost of material handling and logistics. In response to this problem, this paper presents an approach of production line layout planning based on complexity measurement. Firstly, by analyzing the influencing factors of equipment layout, the complexity model of production line is established by using information entropy theory. Then, the cost of the part logistics is derived considering different variety of parts. Furthermore, the function of optimization including two objectives of the lowest cost, and the least configuration complexity is built. Finally, the validity of the function is verified in a case study. The results show that the proposed approach may find the layout scheme with the lowest logistics cost and the least complexity. Optimized production line layout planning can effectively improve production efficiency and equipment utilization with lowest cost and complexity.

Keywords: production line, layout planning, complexity measurement, optimization, mass customization

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Authors: Matteo Manera, Mariateresa Torchia, Gregory Moscato

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Forensic accounting is a hot subject of research in accounting. Valuation remains one of the major topics for practitioners. Valuation standards are a powerful instrument that can contribute to a fair process: their use aims at reducing subjectivity and arbitrary decisions in courts. In most jurisdictions, valuation standards are not the law: forensic accountants are not obliged to use valuation standards when they perform valuation works for judges. To date, as far as we know, no literature work has investigated adoption and diffusion of valuation standards in the forensic accounting space. In this paper, we analyze the spread of valuation standards through the lenses of isomorphism and -as corollaries- of Agency Theory and Signaling Theory. Because of lack of research in the particular area of valuation standards adoption, the present work relies on qualitative, exploratory research, based on semi-structured interviews conducted (up to saturation) with expert forensic accountants. Our work digs into motivations behind adoption and diffusion, as well into perceptions of forensic accountants around benefits of valuation standards and into barriers to their diffusion: the result is that, while the vast majority of forensic accountants praise the great work of the standards setters in introducing valuation standards, it might be that less than 50% of forensic accountants actually use valuation standards, in courts. Our preliminary findings, to be supported or refuted by future research, lead us to address a “trilogy” of recommendations to the stakeholders involved in the process of adoption and diffusion of valuation standards in courts.

Keywords: forensic accounting, valuation standards, adoption of standards, motivations, benefits, barriers, Isomorphism

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Authors: Romuald Temomo Wamba, Robert Wanda

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The issue of creative accounting in the psychological and sociological framework has been a mixed subject for over 60 years. The objective of this article is to ensure the existence of creative accounting in Cameroonian entities on the one hand and to understand the strategies used by audit agents to detect errors, omissions, irregularities, or inadequacies in the financial state; optimization techniques used by account preparers to strategically bypass texts on the other hand. To achieve this, we conducted an exploratory study using a cognitive approach, and the data analysis was performed by the software 'decision explorer'. The results obtained challenge the authors' cognition (manifest latent and deceptive behavior). The tax inspectors stress that the entities in Cameroon do not derogate from the rules of piloting in the financial statements. Likewise, they claim a change in current income and net income through depreciation, provisions, inventories, and the spreading of charges over long periods. This suggests the suspicion or intention of manipulating the financial statements. As for the techniques, the account preparers manage the accruals at the end of the year as the basis of the practice of creative accounting. Likewise, management accounts are more favorable to results management.

Keywords: creative accounting, sociocognitive approach, psychological and sociological approach, cognitive dissonance theory, cognitive mapping

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Authors: Renata Martins Pacheco, João Claro

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Wildfires are becoming an increasing concern worldwide, causing substantial social, economic, and environmental disruptions. This situation is especially relevant in Mediterranean-climate regions, present in all the five continents of the world, in which fire is not only a natural component of the environment but also perhaps one of the most important evolutionary forces. The rise in wildfire occurrences and their associated impacts suggests the need for identifying knowledge gaps and enhancing the basis of scientific evidence on how managers and policymakers may act effectively to address them. Considering that the main goal of a systematic map is to collate and catalog a body of evidence to describe the state of knowledge for a specific topic, it is a suitable approach to be used for this purpose. In this context, the aim of this study is to systematically map the research trends in wildfire management practices in Mediterranean-climate regions. A total of 201 wildfire management studies were analyzed and systematically mapped in terms of their: Year of publication; Place of study; Scientific outlet; Research area (Web of Science) or Research field (Scopus); Wildfire phase; Central research topic; Main objective of the study; Research methods; and Main conclusions or contributions. The results indicate that there is an increasing number of studies being developed on the topic (most from the last 10 years), but more than half of them are conducted in few Mediterranean countries (60% of the analyzed studies were conducted in Spain, Portugal, Greece, Italy or France), and more than 50% are focused on pre-fire issues, such as prevention and fuel management. In contrast, only 12% of the studies focused on “Economic modeling” or “Human factors and issues,” which suggests that the triple bottom line of the sustainability argument (social, environmental, and economic) is not being fully addressed by fire management research. More than one-fourth of the studies had their objective related to testing new approaches in fire or forest management, suggesting that new knowledge is being produced on the field. Nevertheless, the results indicate that most studies (about 84%) employed quantitative research methods, and only 3% of the studies used research methods that tackled social issues or addressed expert and practitioner’s knowledge. Perhaps this lack of multidisciplinary studies is one of the factors hindering more progress from being made in terms of reducing wildfire occurrences and their impacts.

Keywords: wildfire, Mediterranean-climate regions, management, policy

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Authors: Maha Zouaoui Khalifa, Hakim Ben Othman, Hussaney Khaled

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Prior empirical studies have investigated the economic consequences of accounting conservatism by examining its impact on the cost of equity capital (COEC). However, findings are not conclusive. We assume that inconsistent results of such association may be attributed to the regression models used in data analysis. To address this issue, we re-examine the effect of different dimension of accounting conservatism: unconditional conservatism (U_CONS) and conditional conservatism (C_CONS) on the COEC for a sample of listed firms from Middle Eastern and North Africa (MENA) countries, applying quantile regression (QR) approach developed by Koenker and Basset (1978). While classical ordinary least square (OLS) method is widely used in empirical accounting research, however it may produce inefficient and bias estimates in the case of departures from normality or long tail error distribution. QR method is more powerful than OLS to handle this kind of problem. It allows the coefficient on the independent variables to shift across the distribution of the dependent variable whereas OLS method only estimates the conditional mean effects of a response variable. We find as predicted that U_CONS has a significant positive effect on the COEC however, C_CONS has a negative impact. Findings suggest also that the effect of the two dimensions of accounting conservatism differs considerably across COEC quantiles. Comparing results from QR method with those of OLS, this study throws more lights on the association between accounting conservatism and COEC.

Keywords: unconditional conservatism, conditional conservatism, cost of equity capital, OLS, quantile regression, emerging markets, MENA countries

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Authors: O. J. G. Somsen

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One of the tasks of optical surveillance is to detect anomalies in large amounts of image data. However, if the size of the anomaly is very small, limited information is available to distinguish it from the surrounding environment. Spectral detection provides a useful source of additional information and may help to detect anomalies with a size of a few pixels or less. Unfortunately, spectral cameras are expensive because of the difficulty of separating two spatial in addition to one spectral dimension. We investigate the possibility of modifying a simpler spectral line detector for outdoor detection. This may be especially useful if the area of interest forms a line, such as the horizon. We use a monochrome CCD that also enables detection into the near infrared. A simple camera is attached to the setup to determine which part of the environment is spectrally imaged. Our preliminary results indicate that sensitive detection of very small targets is indeed possible. Spectra could be taken from the various targets by averaging columns in the line image. By imaging a set of lines of various width we found narrow lines that could not be seen in the color image but remained visible in the spectral line image. A simultaneous analysis of the entire spectra can produce better results than visual inspection of the line spectral image. We are presently developing calibration targets for spatial and spectral focusing and alignment with the spatial camera. This will present improved results and more use in outdoor application

Keywords: anomaly detection, spectroscopic line imaging, image analysis, outdoor detection

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Authors: W. Loongyai, N. Saengsawang, W. Danvilai, C. Kridtayopas, P. Sopannarath, C. Bunchasak

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Betong chicken is a slow growing and a lean strain of chicken, while the rapid growth of broiler is accompanied by increased fat. We investigated the growth performance, fat accumulations, lipid serum biochemical levels and lipoprotein lipase (LPL) gene expression of female Betong (KU line) at the age of 4 and 6 weeks. A total of 80 female Betong chickens (KU line) and 80 female broiler chickens were reared under open system (each group had 4 replicates of 20 chicks per pen). The results showed that feed intake and average daily gain (ADG) of broiler chicken were significantly higher than Betong (KU line) (P < 0.01), while feed conversion ratio (FCR) of Betong (KU line) at week 6 were significantly lower than broiler chicken (P < 0.01) at 6 weeks. At 4 and 6 weeks, two birds per replicate were randomly selected and slaughtered. Carcass weight did not significantly differ between treatments; the percentage of abdominal fat and subcutaneous fat yield was higher in the broiler (P < 0.01) at 4 and 6 week. Total cholesterol and LDL level of broiler were higher than Betong (KU line) at 4 and 6 weeks (P < 0.05). Abdominal fat samples were collected for total RNA extraction. The cDNA was amplified using primers specific for LPL gene expression and analysed using real-time PCR. The results showed that the expression of LPL gene was not different when compared between Betong (KU line) and broiler chickens at the age of 4 and 6 weeks (P > 0.05). Our results indicated that broiler chickens had high growth rate and fat accumulation when compared with Betong (KU line) chickens, whereas LPL gene expression did not differ between breeds.

Keywords: lipoprotein lipase gene, Betong (KU line), broiler, abdominal fat, gene expression

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Authors: Sudip Sudhir Godbole

Abstract:

In transmission line surface potential gradient is a critical design parameter for planning overhead line, as it determines the level of corona loss (CL), radio interference (RI) and audible noise (AN).With increase of transmission line voltage level bulk power transfer is possible, using bundle conductor configuration used, it is more complex to find accurate surface stress in bundle configuration. The majority of existing models for surface gradient calculations are based on analytical methods which restrict their application in simulating complex surface geometry. This paper proposes a novel technique which utilizes both analytical and numerical procedure to predict the surface gradient. One of 400 kV transmission line configurations has been selected as an example to compare the results for different methods. The different strand shapes are a key variable in determining.

Keywords: surface gradient, Maxwell potential coefficient method, market and Mengele’s method, successive images method, charge simulation method, finite element method

Procedia PDF Downloads 511

Authors: M. Peña Aguilar Juan, Valencia Luis, Pastrana Alberto, Nava Estefany, A. Martinez, M. Vivanco, A. Castañeda

Abstract:

This paper seeks to compare the innovation of Mexico from an economic and human perspective, with the seven most innovative countries according to the Global Innovation Index 2013, done by the World Intellectual Property Organization (WIPO). The above analysis suggests nine dimensions: Expenditure on R & D, intellectual property, appropriate environment to conduct business, economic stability, and triple helix for R & D, ICT Infrastructure, education, human resources and quality of life. Each dimension is represented by an indicator which is later used to construct a radial graph that compares the innovative capacity of the countries analysed. As a result, it is proposed a new indicator of innovation called The Area of Innovation. Observations are made from the results, and finally as a conclusion, those items or dimensions in which Mexico suffers lag in innovation are identify.

Keywords: dimension, measure, innovation level, economy, radar chart

Procedia PDF Downloads 439

Authors: Özge Alptoğa, Nuray Uçar, Nilgün Karatepe Yavuz, Ayşen Önen

Abstract:

Sulfur dioxide (SO₂) is a very toxic air pollutant gas and it causes the greenhouse effect, photochemical smog, and acid rain, which threaten human health severely. Thus, the capture of SO₂ gas is very important for the environment. Graphene which is two-dimensional material has excellent mechanical, chemical, thermal properties, and many application areas such as energy storage devices, gas adsorption, sensing devices, and optical electronics. Further, graphene oxide (GO) is examined as a good adsorbent because of its important features such as functional groups (epoxy, carboxyl and hydroxyl) on the surface and layered structure. The SO₂ adsorption properties of the fibers are usually investigated on carbon fibers. In this study, potential adsorption capacity of GO fibers was researched. GO dispersion was first obtained with Hummers’ method from graphite, and then GO fibers were obtained via wet spinning process. These fibers were converted into a disc shape, dried, and then subjected to SO₂ gas adsorption test. The SO₂ gas adsorption capacity of GO fiber discs was investigated in the fields of utilization of different coagulation baths and reduction by hydrazine hydrate. As coagulation baths, single and triple baths were used. In single bath, only ethanol and CaCl₂ (calcium chloride) salt were added. In triple bath, each bath has a different concentration of water/ethanol and CaCl₂ salt, and the disc obtained from triple bath has been called as reference disk. The fibers which were produced with single bath were flexible and rough, and the analyses show that they had higher SO₂ adsorption capacity than triple bath fibers (reference disk). However, the reduction process did not increase the adsorption capacity, because the SEM images showed that the layers and uniform structure in the fiber form were damaged, and reduction decreased the functional groups which SO₂ will be attached. Scanning Electron Microscopy (SEM), Fourier Transform Infrared Spectroscopy (FTIR), X-Ray Diffraction (XRD) analyzes were performed on the fibers and discs, and the effects on the results were interpreted. In the future applications of the study, it is aimed that subjects such as pH and additives will be examined.

Keywords: coagulation bath, graphene oxide fiber, reduction, SO2 gas adsorption

Procedia PDF Downloads 337

Authors: I. Diaz Sanchez, I. M. Martinez-Conesa, M. Illueca

Abstract:

Accounting conservatism is a desirable quality of earnings that is positively associated with the stridency of regulatory and supervisory regimen and high market discipline. But how these three pillars interact each other is the main research question that is not empirically solved. We analyze how regulatory and supervisory regimes interact with the market discipline measures, such as listing status, ownership and market concentration using a sample of 14,651 bank-year observations covering 54 countries over the period 1997-2009. We evidence that regulation a supervision and extend on which they are enforcement is a strong mechanism to achieved accounting conservatism in those countries or situations where the market discipline fails. Generally, the supervisory power reinforces the effect of listing status, ownership and concentration on conservatism, while capital regulatory mitigates the effect of market discipline on conservatism. This paper may contribute to debate about the mechanism introduced by Basel III that strongly increases the regulation, his enforcement, and the supervisory power after long deregulation period. Although Market discipline is relevant to achieve the financial stability, strong Pillar I and II can ensure the quality of the accounting earnings to prevent bank failures.

Keywords: accounting conservatism, bank regulation, bank supervision, loan loss recognition, market discipline

Procedia PDF Downloads 153