Search results for: Significant%20Factors

Authors: Rosita Suhaimi, Firdaus Abdullah, Chong Fen Nee, Nurhani Aba Ibrahim

Abstract:

This paper attempts to identify the significance of Information and Communications Technology (ICT) and competitiveness to the profit efficiency of commercial banks in Malaysia. The profit efficiency of commercial banks in Malaysia, the dependent variable, was estimated using the Stochastic Frontier Approach (SFA) on a sample of unbalanced panel data, covering 23 commercial banks, between 1995 to 2007. Based on the empirical results, ICT was not found to exert a significant impact on profit efficiency, whereas competitiveness, non ICT stock expenditure and ownership were significant contributors. On the other hand, the size of banks was found to have significantly reduced profit efficiency, opening up for various interpretations of the interrelated role of ICT and competition.

Keywords: Competitiveness, Profit Efficiency, Stochastic Frontier Analysis

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2828

Authors: Nafise Fareghzadeh

Abstract:

Web services provide significant new benefits for SOAbased applications, but they also expose significant new security risks. There are huge number of WS security standards and processes. At present, there is still a lack of a comprehensive approach which offers a methodical development in the construction of secure WS-based SOA. Thus, the main objective of this paper is to address this needs, presenting a comprehensive method for Web Services Security guaranty in SOA. The proposed method defines three stages, Initial Security Analysis, Architectural Security Guaranty and WS Security Standards Identification. These facilitate, respectively, the definition and analysis of WS-specific security requirements, the development of a WS-based security architecture and the identification of the related WS security standards that the security architecture must articulate in order to implement the security services.

Keywords: Kernel, Repository, Security Standards, WS Security Policy, WS specification.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1386

Authors: M.Somjarod, V. Tanawat, l. Weerawat

Abstract:

The understanding of knee movement during swing importance for golf swing improving and preventing injury. Thirty male professional and amateur golfers were assigned to swing time by time for 3 times. Data from a vedio-based motion capture were used to compute knee joint movement variables. The results showed that professional and amateur golfers were significantly in left knee flexion angle at the impact point and mid follow through phase. Nevertheless, left knee external rotation in both groups was also significant. The right knee were no significant different in all variable. However, pattern of knee joint movement are also likely between professional and amateur golfers.

Keywords: Golfer, Knee joint, Movement, Swing

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4360

Authors: Amir Mirzaei, Rahim Naseri, Parvaneh Vafa, Meysam Moradi

Abstract:

In order to investigate the effect of drought stress and row spacing on grain yield and associated traits of Mungbean, an experiment was conducted as a factorial in based on randomized complete block design with three replications in Ilam station, Iran during 2008-2009 growing season. This experiment was conducted in four stages on one kind of Mungbean named Gohar. The experimental factors including (80, 110 and 140mm cumulative evaporation from class A pan) and row spacing (25, 50, and 75cm) were selected. The results of the experiment showed that the varieties affected by the treatment showed significant differences. The highest total yield was obtained in the condition in which evaporation of water was 80mm. Of course some traits such as grain yield did not show a significant difference between the conditions in which evaporation of the irrigation water was 80 and 110mm. The traits under study also showed a significant difference to different raw spacing. Row spacing of 50cm had a higher total yield compared to other raw spaces. It was due to the higher number of pods per plant and grain weight. The interaction of drought stress and row spacing showed that in the condition in which the row space is 50 cm and the evaporation of the irrigation water is 80mm, the highest number of grain is achieved.

Keywords: Stress, Grain yield, Mungbean, Row spacing.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2206

Authors: Sisuwan Kaseamsawat, Sivapan Choo-In

Abstract:

A study was conducted in May to July 2013 with the aim of determination of heavy metal concentration in orchard area. 60 samples were collected and analyzed for Cadmium (Cd), Copper (Cu), Lead (Pb), and Zinc (Zn) by Atomic Absorption Spectrophotometer (AAS).

The heavy metal concentrations in sediment of orchards, that use chemical for Cd (1.13 ± 0.26 mg/l), Cu (8.00 ± 1.05 mg/l), Pb (13.16 ± 2.01) and Zn (37.41 ± 3.20 mg/l). The heavy metal concentrations in sediment of the orchards, that do not use chemical for Cd (1.28 ± 0.50 mg/l), Cu (7.60 ± 1.20 mg/l), Pb (29.87 ± 4.88) and Zn (21.79 ± 2.98 mg/l). Statistical analysis between heavy metal in sediment from the orchard, that use chemical and the orchard, that not use chemical were difference statistic significant of 0.5 level of significant for Cd and Pb while no statistically difference for Cu and Zn.

Keywords: Heavy metal, Orchard, Pollution and monitoring, Sediment.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1951

Authors: Sofwan N., Norasrudin S., Redzuan P., Mubin A.

Abstract:

The aim of the present study was to analyze and distinguish playing pattern between winning and losing field hockey team in Delhi 2012 tournament. The playing pattern is focus to the D penetration (right, center, left.) and to distinguish D penetration linking to end shot made from it. The data was recorded and analyzed using Sportscode elite computer software. 12 matches were analyzed from the tournament. Two groups of performance indicators are used to analyze, that is D penetration right, center, and left. The type of shot chosen is hit, push, flick, drag, drag flick, deflect sweep, deflect push, scoop, sweep, and reverse hit. This is to distinguish the pattern of play between winning and losing, only 2 performance indicator showed high significant differences from right (Z=-2.87, p=.004, p<0.05) and left penetration (Z=-2.49, p=.013, p<0.05). Winning team had higher significant in hit shot from right penetration (Z=- 2.719, p=.007, p<0.05) same as left penetration showed high in push shot (Z=-2.236, p=.025, p<0.05) and hit (Z=-1.983, p=.047, p<0.05). The shots made from the center penetration had no significant between winning and losing team.

Keywords: D penetration, field hockey playing pattern, goals scored.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2037

Authors: Nahla Al-Bayyari, Rae’d Hailat

Abstract:

Vitamin D deficiency and overweight are common in women suffering from polycystic ovary syndrome (PCOS). Weight gain in PCOS is an important factor for the development of menstrual dysfunction and signs of hyperandrogenism and alopecia. Features of PCOS such as oligomenorrhea can be predicted by anthropometric measurements as body mass index (BMI). Therefore, the aim of this trial was to study the effect of 50,000 IU/week of vitamin D₃ supplementation on the body composition and on the anthropometric measurements of overweight women with PCOS and to examine the impact of this effect on ovaries ultrasonography and menstrual cycle regularity. The study design was a prospective randomized, double-blinded placebo-controlled clinical trial conducted on 60 overweight Jordanian women aged (18-49) years with PCOS and vitamin D deficiency. The study participants were divided into two groups; vitamin D group (n = 30) who were assigned to receive 50,000 IU/week of vitamin D₃ and placebo group (n = 30) who were assigned to receive placebo tablets orally for 90 days. The anthropometric measurements and body composition were measured at baseline and after treatment for the PCOS and vitamin D deficient women. Also, assessment of the participants’ picture of ovaries by ultrasound and menstrual cycle regulatory were performed before and after treatment. Results showed that there were no significant (p > 0.05) differences between the placebo and vitamin D group basal 25(OH)D levels, body composition and anthropometric parameters. After treatment, vitamin D group serum levels of 25(OH)D increased (12.5 ± 0.61 to 50.2 ± 2.04 ng/mL, (p < 0.001), and decreased (50.2 ± 2.04 to 48.2 ± 2.03 ng/mL, p < 0.001) after 14 days of vitamin D₃ treatment cessation. There were no significant changes in the placebo group. In the vitamin D group, there were significant (p < 0.001) decreases in body weight, BMI, waist, and hip circumferences and fat mass. In addition, there were significant increases (p < 0.05) in fat free mass and total body water. These improvements in both anthropometric and body composition as well as in 25(OH)D concentrations, resulted in significant improvements in the picture of PCOS women ovaries ultrasonography and in menstrual cycle regularity, where nearly most of them (93%) had regular cycles after vitamin D₃ supplementation. In the placebo group, there were only significant decreases (p < 0.05) in waist and hip circumferences. It can be concluded that vitamin D supplementation improving serum 25(OH)D levels and PCOS prognosis by reducing body weight of overweight PCOS women and regulating their menstrual cycle.

Keywords: Anthropometric, overweight, polycystic ovary syndrome, vitamin D3.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 777

Authors: Grygorii Kostromin, Vladyslav Povoroznyuk

Abstract:

Chronic venous diseases (CVD) are one of the common, though controversial problems in medicine. It is generally accepted that this pathology predominantly occurs in women. The issue of excessive weight as a risk factor for CVD is still considered debatable. To the author's best knowledge, today in Ukraine, there are barely any studies that describe the relationship between CVD and obesity. Our study aims to determine the association between age, body composition, obesity and CVD in postmenopausal women. The study was conducted in D. F. Chebotarev Institute of Gerontology, National Academy of Medical Sciences of Ukraine. We have examined 96 postmenopausal women aged 46-85 years (mean age – 66.19 ± 0.96 years), who were divided into two groups depending on the presence of CVD. The women were examined by vascular surgeons. For the diagnosis of CVD, we used clinical, anatomic and pathophysiologic classifications. We also performed clinical, ultrasound and densitometry examinations. We found that the CVD frequency in postmenopausal women increased with age (from 72% in those aged 45-59 years to 84% in those aged 75-89 years). A significant correlation between the total fat mass and age was determined in postmenopausal women with CVD. We also observed a significant correlation between the lower extremities’ fat mass and age in both examined groups. A significant correlation between body mass index and age was determined only in postmenopausal women without CVD.

Keywords: Chronic venous disease, risk factors, age, obesity, postmenopausal women.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 663

Authors: Joel S. Akintayo, Ramat T. Salman

Abstract:

The stakeholders’ pressure on corporate managers to maintain firm’s profitability has created economic incentives for management to engage in earnings management practices. Therefore, this study examines the effects of audit quality and corporate governance on earnings management of quoted deposit money banks (DMBs) in Nigeria. This study specifically investigates the influence of audit tenure, audit fee, board independence, and board size on earnings management of DMBs. Explanatory research design was employed in carrying out the study while secondary data were sourced from the annual reports and accounts of all the 15 quoted DMBs in Nigerian Stock Exchange as at December 31, 2015 for a period of 10 years covering from 2006 to 2015. The data obtained for the study were analyzed using panel regression analysis approach. The findings reveal that board independence has a negative significant effect on earnings management at a 5% level of significance (p=0.002), while audit fee has a positive significant effect on earnings management at a 5% level of significance (p=0.013) and audit tenure has a negative significant effect on earnings management of DMBs at a 5% level of significance (p=0.003). Surprisingly, board size was statistically not significant at a 5% level of significance (p=0.086). The study concludes that high audit quality and sound corporate governance could improve the earnings quality of DMBs. Hence, the study recommends that the authorities saddled with the responsibility of banking supervision in Nigeria such the Securities and Exchange Commission (SEC) and CBN to advise the National Assembly in Nigeria to pass into law the three years professional requirement for audit tenure.

Keywords: Audit quality, audit tenure, audit fee, board independence, corporate governance, earnings management.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1282

Authors: Tomáš Bakalár, Milan Búgel, Henrieta Pavolová

Abstract:

This study deals with evaluation of influence of salinity (NaCl) onto equilibrium of Cu and Ni removal from aqueous solutions by natural sorbent – zeolite. Equilibrium data were obtained by batch experiments. The salinity of the aqueous solution was influenced by dissolving NaCl in distilled water. It was studied in the range of NaCl concentrations from 1 g.l-1 to 100g.l-1. For Cu sorption there is a significant influence of salinity. The maximum capacity of zeolite for Cu was decreasing with growing concentration of NaCl. For Ni sorption there is not so significant influence of salinity as for Cu. The maximum capacity of zeolite for Ni was slightly decreasing with growing concentration of NaCl.

Keywords: Cu, Ni, sorption, zeolite.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1248

Authors: Yuan J. Lui

Abstract:

Prospective readers can quickly determine whether a document is relevant to their information need if the significant phrases (or keyphrases) in this document are provided. Although keyphrases are useful, not many documents have keyphrases assigned to them, and manually assigning keyphrases to existing documents is costly. Therefore, there is a need for automatic keyphrase extraction. This paper introduces a new domain independent keyphrase extraction algorithm. The algorithm approaches the problem of keyphrase extraction as a classification task, and uses a combination of statistical and computational linguistics techniques, a new set of attributes, and a new machine learning method to distinguish keyphrases from non-keyphrases. The experiments indicate that this algorithm performs better than other keyphrase extraction tools and that it significantly outperforms Microsoft Word 2000-s AutoSummarize feature. The domain independence of this algorithm has also been confirmed in our experiments.

Keywords: classification, keyphrase extraction, machine learning, summarization

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2008

Authors: F. A. M. Safwan, H. N. N. Dilrukshi, P. U. S. Peiris

Abstract:

Less availability of high quality green forages leads to low productivity of national dairy herd of Sri Lanka. Growing grass and fodder to suit the production system is an efficient and economical solution for this problem. CO-3 is placed in a higher category, especially on tillering capacity, green forage yield, regeneration capacity, leaf to stem ratio, high crude protein content, resistance to pests and diseases and free from adverse factors along with other fodder varieties grown within the country. An experiment was designed to determine the effect of organic sheep manure, inorganic fertilizers and liquid sheep manure on growth, yield and nutritive value of CO-3. The study was consisted with three treatments; sheep manure (T1), recommended inorganic fertilizers (T2) and liquid sheep manure (T3) which was prepared using bucket fermentation method and each treatment was consisted with three replicates and those were assigned randomly. First harvest was obtained after 40 days of plant establishment and number of leaves (NL), leaf area (LA), tillering capacity (TC), fresh weight (FW) and dry weight (DW) were recorded and second harvest was obtained after 30 days of first harvest and same set of data were recorded. SPSS 16 software was used for data analysis. For proximate analysis AOAC, 2000 standard methods were used. Results revealed that the plants treated with T1 recorded highest NL, LA, TC, FW and DW and were statistically significant at first and second harvest of CO-3 (p˂ 0.05) and it was found that T1 was statistically significant from T2 and T3. Although T3 was recorded higher than the T2 in almost all growth parameters; it was not statistically significant (p ˃0.05). In addition, the crude protein content was recorded highest in T1 with the value of 18.33±1.61 and was lowest in T2 with the value of 10.82±1.14 and was statistically significant (p˂ 0.05). Apart from this, other proximate composition crude fiber, crude fat, ash, moisture content and dry matter were not statistically significant between treatments (p ˃0.05). In accordance with the results, it was found that the organic fertilizer is the best fertilizer for CO-3 in terms of growth parameters and crude protein content.

Keywords: Fertilizer, growth parameters, Hybrid Napier CO-3, proximate composition.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1330

Authors: Chalermpol Tapsai

Abstract:

The objectives of this research were to develop and find the efficiency of integrated online lessons by investigating the usage of online lessons, the relationship between learners’ background knowledge, and the achievement after learning with online lessons. The sample group in this study consisted of 97 students randomly selected from 121 students registering in 1/2012 at Trimitwittayaram Learning Center. The sample technique employed stratified sample technique of 4 groups according to their proficiency, i.e. high, moderate, low, and non-knowledge. The research instrument included online lessons in integration model on the topic of Java Programming, test after each lesson, the achievement test at the end of the course, and the questionnaires to find learners’ satisfaction. The results showed that the efficiency of online lessons was 90.20/89.18 with the achievement of after learning with the lessons higher than that before the lessons at the statistically significant level of 0.05. Moreover, the background knowledge of the learners on the programming showed the positive relationship with the achievement learning at the statistically significant level at 0.05. Learners with high background knowledge employed less exercises and samples than those with lower background knowledge. While learners with different background in the group of moderate and low did not show the significant difference in employing samples and exercises.

Keywords: Integration model, Online lessons.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1444

Authors: Chana Raksiri, Pornchai Chatchaikulsiri

Abstract:

The objective of this research is parameters optimized of the stair shape workpiece which is cut by CNC Wire-Cut EDM (WEDW). The experiment material is SKD-11 steel of stair-shaped with variable height workpiece 10, 20, 30 and 40 mm. with the same 10 mm. thickness are cut by Sodick's CNC Wire-Cut EDM model AD325L. The experiments are designed by 3k full factorial experimental design at 3 level 2 factors and 9 experiments with 2 replicate. The selected two factor are servo voltage (SV) and servo feed rate (SF) and the response is cutting thickness error. The experiment is divided in two experiments. The first experiment determines the significant effective factor at confidential interval 95%. The SV factor is the significant effective factor from first result. In order to result smallest cutting thickness error of workpieces is 17 micron with the SV value is 46 volt. Also show that the lower SV value, the smaller different thickness error of workpiece. Then the second experiment is done to reduce different cutting thickness error of workpiece as small as possible by lower SV. The second experiment result show the significant effective factor at confidential interval 95% is the SV factor and the smallest cutting thickness error of workpieces reduce to 11 micron with the experiment SV value is 36 volt.

Keywords: CNC Wire-Cut, Variable Thickness Workpiece, Design of Experiments, Full Factorial Design

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4768

Authors: Yusoff Y. S., Streftaris, G., Waters, H. R

Abstract:

Death within 30 days is an important factor to be looked into, as there is a significant risk of deaths immediately following or soon after, myocardial infarction (MI) or stroke. In this paper, we will model the deaths within 30 days following a myocardial infarction (MI) or stroke in the UK. We will see how the probabilities of sudden deaths from MI or stroke have changed over the period 1981-2000. We will model the sudden deaths using a generalized linear model (GLM), fitted using the R statistical package, under a Binomial distribution for the number of sudden deaths. We parameterize our model using the extensive and detailed data from the Framingham Heart Study, adjusted to match UK rates. The results show that there is a reduction for the sudden deaths following a MI over time but no significant improvement for sudden deaths following a stroke.

Keywords: Sudden deaths, myocardial infarction, stroke, ischemic heart disease.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1747

Authors: A. Çelik, M. Findik

Abstract:

The aim of the study is to determine the effects of perceived organizational support on organizational identification. In accordance with this purpose was applied on 131 family physicians in Konya. The data obtained by means of the survey method were analyzed. According to the results of correlation analysis, while positive relationship between perceived organizational support, organizational identification and supervisor support was revealed. Also, with the scope of the research, relationships between these variables and certain demographic variables were detected. According to difference analysis results of the research, significant differences between organizational identification and gender variable were determined. However, significant differences were not determined between demographic variables and perceived organizational support.

Keywords: Family Physicians, Organizational Identification, Perceived Organizational Support, Supervisor Support

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2298

Authors: Alireza Barari

Abstract:

Physical activity and diet are factors that influence the body's structure. The purpose of this study was to compare the effects of four weeks of resistance training, and glutamine supplement consumption on growth hormone (GH), and Insulin-like growth factor 1 (IGF-1) Axis. 40 amateur male bodybuilders, participated in this study. They were randomly divided into four equal groups, Resistance (R), Glutamine (G), Resistance with Glutamine (RG), and Control (C). The R group was assigned to a four week resistance training program, three times/week, three sets of 10 exercises with 6-10 repetitions, at the 80-95% 1RM (One Repetition Maximum), with 120 seconds rest between sets), G group is consuming l-glutamine (0.1 g/kg^-1/day^-1), RG group resistance training with consuming L-glutamine, and C group continued their normal lifestyle without exercise training. GH, IGF1, IGFBP-III plasma levels were measured before and after the protocol. One-way ANOVA indicated significant change in GH, IGF, and IGFBP-III between the four groups, and the Tukey test demonstrated significant increase in GH, IGF1, IGFBP-III plasma levels in R, and RG group. Based upon these findings, we concluded that resistance training at 80-95% 1RM intensity, and resistance training along with oral glutamine shows significantly increase secretion of GH, IGF-1, and IGFBP-III in amateur males, but the addition of oral glutamine to the exercise program did not show significant difference in GH, IGF-1, and IGFBP-III.

Keywords: Strength, glutamine, growth hormone, insulin-like growth factor 1.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1004

Authors: Gouda K. Helal, Marwa I. Shabayek, Heba A. El-Ramly, Heba A. Awida

Abstract:

The adverse effects of Clindamycin (Clind.) / Ibuprofen (Ibu.) combination on liver, kidney, blood elements and the significances of antioxidants (N-acetylcysteine and Zinc) against these effects were evaluated. The study includes: Group I; control n=30, Group II; patients on Clind.300mg/Ibu.400mg twice daily for a week n=30, Group III; patients on Clind.300mg/Ibu.400mg+Nacetylcysteine 200mg twice daily for a week n=15 and Group IV; patients on Clind.300mg/Ibu.400mg+Zinc50mg twice daily for a week n=15. Serum malondialdehyde (MDA), alanine transferase (ALT), aspartate transferase (AST), γ glutamyl transferase (GGT), creatinine, blood urea nitrogen (BUN) were measured. Applying one way ANOVA followed by Tuckey Kramer post test, Group II showed significant increase in ALT, AST, GGT, BUN and decrease in Hb, RBCs, platelets than Group I. Group III showed significant decrease in ALT, AST, GGT, BUN than Group II. Moreover, Group IV showed significant decrease in ALT, AST, GGT and increase in Hb, RBCs, and platelets than Group II. Conclusively, Adding Zinc or Nacetylcysteine buffer the oxidative stress and improve the therapeutic outcome of Clindamycin/Ibuprofen combination.

Keywords: Clindamycin, Ibuprofen, Adverse effects, Antioxidant, Zinc, N-acetylcysteine.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2485

Authors: Nurettin Simsek, Özlem Cakır

Abstract:

The aim of this study is to point out whether personalization of mathematical word problems could affect student achievement or not. The research was applied on two-grades students at spring semester 2008-2009. Before the treatment, students personal data were taken and given to the computer. During the treatment, paper-based personalized problems and paper-based non personalized problems were prepared by computer as the same problems and then these problems were given to students. At the end of the treatment, students- opinion was taken. As a result of this research, it was found out that there were no significant differences between learners through personalized or non-personalized materials, and also there were no significant differences between gender through personalized and non-personalized problems. However, opinion of students was highly positive through the personalized problems.

Keywords: Personalization, word problem, computer aided personalization.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1883

Authors: Roshayani Arshad, Normah Omar, Siti Fatimah Awang

Abstract:

The move from cash accounting to accrual accounting, or rule-based to principle-based accounting, by many governments is part of an ongoing efforts in promoting a more business-like and performance-focused public sector. Using questionnaire responses from preparers of financial statements of public universities in Malaysia, this study examines the implementation challenges and benefits of principle-based accounting. Results from these responses suggest that most respondents perceived significant costs would be incurred in relation to staff training and recruitment of staffs with relevant technical knowledge. In addition, most respondents also perceived that there will be significant changes in the current accounting system and structure in order to comply with the principle-based accounting requirements. However, most respondents perceived that these changes might not result in significant benefits for management purposes, for example, financial management, budgeting and allocation of resources. Nevertheless, most respondents perceived that principle-based accounting information would facilitate the monitoring function of the board. The general perception is that adoption of principle-based accounting information is not significantly useful than rule-based accounting information is expected to change over time as preparers of the financial statements gradually understand and appreciate the benefits of principle-based accounting information. This infers that the perceived usefulness of different accounting system is a function of familiarity by the preparers.

Keywords: Accrual accounting, principle-based accounting, public sector, rule-based accounting.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2902

Authors: Saghir Ahmad, Abid Hussain Ch., Atif Khalil, Misbah Malik

Abstract:

The major purpose of the study was to identify the institutional environments’ strengths, weaknesses, opportunities and threats of University of the Punjab, Lahore. The target population of the study was teachers of University of the Punjab Lahore. The sample of 235 teachers (155 males, 80 females) were selected through multistage stratified sampling technique. A questionnaire regarding the institutional environments of University SWOT Analysis “Strengths, Weaknesses, Opportunities, and Threats” was used to collect the required data for this study. The questionnaire consisted of two parts. The first part comprised of the demographic information (faculty, department, gender, teacher rank), while the second part included the statements regarding SWOT analysis (strengths, weaknesses, opportunities and threats). Reliability index (Cronbach’s Alpha) of the questionnaire was 0.87, which is statistically acceptable. Analysis of the data indicated that there was significant difference in the opinion of respondents. Teachers of Islamic studies and Laws had difference in their opinions regarding the institutional environment strengths, and opportunities and it was supported by the findings of the study. There was significant difference in opinions of male and female teachers regarding strengths and opportunities of university. And there was no significant difference in opinions of male and female teachers regarding weaknesses and threats of university.

Keywords: Institutional environments, SWOT analysis, teachers, University of the Punjab.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1946

Authors: Insaf Mehani, N. Settou

Abstract:

Natural ventilation is an important means to improve indoor thermal comfort and reduce the energy consumption. A solar chimney system is an enhancing natural draft device, which uses solar radiation to heat the air inside the chimney, thereby converting the thermal energy into kinetic energy. The present study considered some parameters such as chimney width and solar intensity, which were believed to have a significant effect on space ventilation. Fluent CFD software was used to predict buoyant air flow and flow rates in the cavities. The results were compared with available published experimental and theoretical data from the literature. There was an acceptable trend match between the present results and the published data for the room air change per hour, ACH. Further, it was noticed that the solar intensity has a more significant effect on ACH.

Keywords: Solar chimney, numerical simulation

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4369

Authors: Ravinder Kataria, Jatinder Kumar, B. S. Pabla

Abstract:

Ultrasonic machining is one of the most widely used non-traditional machining processes for machining of materials that are relatively brittle, hard, and fragile such as advanced ceramics, refractories, crystals, quartz etc. Present article has been targeted at investigating the impact of different experimental conditions (power rating, cobalt content, tool material, thickness of work piece, tool geometry, and abrasive grit size) on over cut in ultrasonic drilling of WC-Co composite material. Taguchi’s L-36 orthogonal array has been employed for conducting the experiments. Significant factors have been identified using analysis of variance (ANOVA) test. The experimental results revealed that abrasive grit size and tool material are most significant factors for over cut.

Keywords: ANOVA, Abrasive grit size, Taguchi, WC-Co, ultrasonic machining.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1649

Authors: Mananya Meenakorn

Abstract:

This research aims to investigate: (1) Relationship between the quality of working life and organizational commitment of municipal employee in Samut Sakhon Province. (2) To compare the quality of working life and the organizational commitment of municipal employee in Samut Sakhon Province by the gender, age, education, official experience, position, division, and income. This study is a quantitative research; data was collected by questionnaires distributed to the municipal employee in Samut Sakhon province for 241 sample by stratified random sampling. Data was analyzed by descriptive statistic including percentage, mean, standard deviation and inferential statistic including t-test, F-test and Pearson correlation for hypothesis testing. Finding showed that the quality of working life and the organizational commitment of municipal Employee in Samut Sakhon province in terms of compensation and fair has a positive correlation (r = 0.673) and the comparison of the quality of working life and organizational commitment of municipal employees in Samut Sakhon province by gender. We found that the overall difference was statistically significant at the 0.05 level and we also found stability and progress in career path and the characteristics are beneficial to society has a difference was statistically significant at the 0.01 level, and the participation and social acceptance has a difference was statistically significant at the 0.05 level.

Keywords: Quality of working life, organizational commitment, municipal employee, Samut Sakhon province.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 831

Authors: Tolga Gok, Kursad Sayin

Abstract:

The aim of this study is to investigate the relationship between expectation, satisfaction and loyalty of South Korean tourists visiting Turkey. In the research, a questionnaire was used as a data collecting tool. The questionnaires are filled by South Korean tourists coming to Turkey through package tours and individual. The survey was conducted in 2014 in Nevsehir (Cappadocia Region) and Istanbul. Tourist guides and agency staff have helped the implementation of surveys. The survey questions are composed of 4 parts, which are “demographic characteristics of tourists”, “travel behavior characteristics”, “perception of expectations on destination attributes” and “perception of destination loyalty”. 5-point Likert type scale including 28 destination attributes was used to measure the expectations of South Korean tourists coming to Turkey. Questions were directed to the tourists to measure the destination loyalty. The questions relating to destination loyalty are “Talking about Turkey to others”, “Recommendation Turkey to others” and “Tourists’ intentions to revisit Turkey”. The basic hypothesis of the research is that there is a statistically significant relationship among expectations, satisfactions and destination loyalty of South Korean tourists coming to Turkey. The results indicated that the expectation had a significant effect on overall satisfaction. In addition it was seen that between overall satisfaction of tourists and destination loyalty had a significant relationship. Based on findings, some suggestions for tour operators and travel agencies were made.

Keywords: Tourist expectation, tourist satisfaction, destination loyalty, destination attributes.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3182

Authors: Galya Kapanen, Jaan–Mati Punning, Irina Blinova, Külli Kangur

Abstract:

In this paper we discuss the problems of the long-term management policy of Lake Peipsi and the roles of natural and anthropogenic factors in the ecological state of the lake. The reduction of the pollution during the last 15 years could not give significant changes of the chemical composition of the water, what implicates the essential role that natural factors have on the ecological state of lake. One of the most important factors having impact on the hydrochemical cycles and ecological state is the hydrological regime which is clearly expressed in L. Peipsi. The absence on clear interrelations of climate cycles and nutrients suggest that complex abiotic and biotic interactions, which take place in the lake ecosystem, plays a significant role in the matter circulation mechanism within lake.

Keywords: Lake Peipsi, ecosystem, eutrophication, waterfluctuation, NAO.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1598

Authors: H. Serdar Öge, Esra Çiftçi, Kazım Karaboğa

Abstract:

The main purpose of the research is to address the role of psychological harassment behaviors (mobbing) to which employees are exposed and personality characteristics over work alienation. Research population was composed of the employees of Provincial Special Administration. A survey with four sections was created to measure variables and reach out the basic goals of the research. Correlation and step-wise regression analyses were performed to investigate the separate and overall effects of sub-dimensions of psychological harassment behaviors and personality characteristic on work alienation of employees. Correlation analysis revealed significant but weak relationships between work alienation and psychological harassment and personality characteristics. Step-wise regression analysis revealed also significant relationships between work alienation variable and assault to personality, direct negative behaviors (sub dimensions of mobbing) and openness (sub-dimension of personality characteristics). Each variable was introduced into the model step by step to investigate the effects of significant variables in explaining the variations in work alienation. While the explanation ratio of the first model was 13%, the last model including three variables had an explanation ratio of 24%.

Keywords: Alienation, Five-Factor Personality Characteristics, Mobbing, Psychological Harassment, Work Alienation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2212

Authors: R. Nandikeswari, M. Sambasivam, V. Anandan

Abstract:

In the present study fecundity of Terapon jarbua was estimated for 41 matured females from the Bay of Bengal, Pondicherry. The fecundity (F) was found to range from 13,475 to 115,920 in fishes between 173-278mm Total length (TL) and 65- 298 gm weight respectively. The co-efficient of correlation for F/TL (log F = - 4.821 + 4.146 log TL), F/SL (log F = -3.936 + 3.867 log SL), F/WF (log F = 1.229 + 0.730 log TW) and F/GW (log F = 0.724 + 1.113 log GW) were obtained as 0.474, 0.537, 0.641 and 0.908 respectively. The regression line for the TL, SL, WF and GW of the fishes were found to be linear when they were plotted against their fecundity on logarithmic scales. Highly significant (P<0.01) relationship was obtained for all the variables. Hence Total Length, Standard Length, Weight of Fish and Gonad Weight were found to be the best indicators of the fecundity of Terapon jarbua. Gonadosomatic indices of Terapon jarbua showed that the spawning took place in February to July. The overall sex ratio of male to female is 1.28:1 with chi-square value 5.719, significant at 5% level.

Keywords: Fecundity, Gonadosomatic index, Reproductive biology, spawning, Terapon jarbua.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4058

Authors: Anju Luthra, Rajender Lal, Dhananjoy Shaw

Abstract:

Participation in games and sports in the contemporary times has become more competing with the developed scientific knowledge, skills and methods, along with the equipment and applied research in the field. In spite of India being a large country having vast resources and potential, its performance in the world of sports on the whole needs sincere attention for better achievements. Beside numerous factors responsible for the dismal performance of a sportsperson, the physique and body composition, including the size, shape and form are known to play a significant role. The present investigation was undertaken to study the specific morphological characteristics of Indian female Track and Field athletes. A total of 300 athletes were randomly selected as sample for the purpose of the study from the six events having 50 athletes in each event including 100m., 400m., Shot Put, Discus Throw, Long Jump and High Jump. The study included body weight, body fat percentage, lean body weight, endomorphy, mesomorphy and ectomorphy as variables. The data were computed statistically by using Mean, Standard Deviation and Analysis of Variance. The post-hoc analysis was conducted where the F-ratio was found to be significant at .05 level. The study concluded that there is a significant difference with regard to the selected variables among the Indian female athletes of different track and field events.

Keywords: Indian female athletes, body composition, morphology, somatotypes, track and field.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 670

Authors: Mohammad Namazi, Mohammad Sadeghzadeh Maharluie

Abstract:

Predicting earnings management is vital for the capital market participants, financial analysts and managers. The aim of this research is attempting to respond to this query: Is there a significant difference between the regression model and neural networks’ models in predicting earnings management, and which one leads to a superior prediction of it? In approaching this question, a Linear Regression (LR) model was compared with two neural networks including Multi-Layer Perceptron (MLP), and Generalized Regression Neural Network (GRNN). The population of this study includes 94 listed companies in Tehran Stock Exchange (TSE) market from 2003 to 2011. After the results of all models were acquired, ANOVA was exerted to test the hypotheses. In general, the summary of statistical results showed that the precision of GRNN did not exhibit a significant difference in comparison with MLP. In addition, the mean square error of the MLP and GRNN showed a significant difference with the multi variable LR model. These findings support the notion of nonlinear behavior of the earnings management. Therefore, it is more appropriate for capital market participants to analyze earnings management based upon neural networks techniques, and not to adopt linear regression models.

Keywords: Earnings management, generalized regression neural networks, linear regression, multi-layer perceptron, Tehran stock exchange.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2060