Search results for: transparent electrodes

Authors: Su-Ping Liu, Yue Tian, Yifan Shen

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This study investigates the effect of corporate governance on earnings management when firms have reported a long stream of earnings increases (hereafter referred to as earnings beaters). We expect that good quality of corporate governance decreases the probability of income-increasing earnings management. We employ transparent tools to capture firms’ opportunistic management behavior, specifically, the repurchase of stock. In addition, we use corporate governance proxies to measure the degree of corporate governance, including board size, board independence, CEO duality, and the frequency of meeting. The results hold after the controlling of variables that suggested in prior literature. We expect that the simple technique, that is, firms’ degree of corporate governance, to be used as an inexpensive first step in detecting earnings management.

Keywords: corporate governance, earnings management, earnings patterns, stock repurchase

Procedia PDF Downloads 176

Authors: Ramon Sancibrian, Carlos Redondo-Figuero, Maria C. Gutierrez-Diez, Esther G. Sarabia, Maria A. Benito-Gonzalez, Jose C. Manuel-Palazuelos

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In this paper, the design and evaluation of a handle for laparoscopic surgery is presented. The design of the handle is based on ergonomic principles and tries to avoid awkward postures for surgeons. The handle combines the so-called power-grip and accurate-grip in order to provide strength and accuracy in the performance of surgery. The handle is tested using both objective and subjective approaches. The objective approach uses motion capture techniques to obtain the angles of forearm, arm, wrist and hand. The muscular effort is obtained with electromyography electrodes. On the other hand, a subjective survey has been carried out using questionnaires. Results confirm that the handle is preferred by the majority of the surgeons.

Keywords: laparoscopic surgery, ergonomics, mechanical design, biomechanics

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Authors: Wallia Majeed

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Humidity sensors based on doped ZnO-rGO composites have shown promise due to their sensitivity to humidity changes. Here, it report on the hydrothermal synthesis of ZnO-rGO and doped ZnO-rGO nanocomposites, incorporating cobalt and iron dopants at 2% concentration. X-ray diffraction confirmed successful doping, while scanning electron microscopy revealed the composite's layered structure with embedded ZnO rods. To evaluate their performance, humidity sensors were fabricated by depositing aluminum electrodes on silicon substrates coated with the composites. The Fe-doped ZnO-rGO sensor exhibited rapid response (27 s) and recovery times (24 s) across a wide humidity range (11% to 97% RH), surpassing ZnO-rGO and Co-doped ZnO-rGO variants in sensitivity (2.2k at 100 Hz). These findings highlight Fe-doped ZnO-rGO composites as ideal candidates for humidity sensing applications, offering enhanced performance crucial for environmental monitoring and industrial processes.

Keywords: humidity sensors, nanocomposites, hydrothermal synthesis, sensitivity

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Authors: Bastian Waduge Naveen Harindu Hemasiri, Jae-Kwan Kim, Ji-Myon Lee

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Indium tin oxide (ITO) remains the industrial standard transparent conducting oxides with better performances. Recently, graphene becomes as a strong material with unique properties to replace the ITO. However, graphene/ITO hybrid composite material is a newly born field in the electronic world. In this study, the graphene/ITO composite bi-film was synthesized by a two steps process. 10 wt.% tin-doped, ITO thin films were produced by an environmentally friendly aqueous sol-gel spin coating technique with economical salts of In(NO3)3.H2O and SnCl4 without using organic additives. The wettability and surface free energy (97.6986 mJ/m2) enhanced oxygen plasma treated glass substrates were used to form voids free continuous ITO film. The spin-coated samples were annealed at 600 0C for 1 hour under low vacuum conditions to obtained crystallized, ITO film. The crystal structure and crystalline phases of ITO thin films were analyzed by X-ray diffraction (XRD) technique. The Scherrer equation was used to determine the crystallite size. Detailed information about chemical composition and elemental composition of the ITO film were determined by X-ray photoelectron spectroscopy (XPS) and energy dispersive X-ray spectroscopy (EDX) coupled with FE-SEM respectively. Graphene synthesis was done under chemical vapor deposition (CVD) method by using Cu foil at 1000 0C for 1 min. The quality of the synthesized graphene was characterized by Raman spectroscopy (532nm excitation laser beam) and data was collected at room temperature and normal atmosphere. The surface and cross-sectional observation were done by using FE-SEM. The optical transmission and sheet resistance were measured by UV-Vis spectroscopy and four point probe head at room temperature respectively. Electrical properties were also measured by using V-I characteristics. XRD patterns reveal that the films contain the In2O3 phase only and exhibit the polycrystalline nature of the cubic structure with the main peak of (222) plane. The peak positions of In3d5/2 (444.28 eV) and Sn3d5/2 (486.7 eV) in XPS results indicated that indium and tin are in the oxide form only. The UV-visible transmittance shows 91.35 % at 550 nm with 5.88 x 10-3 Ωcm specific resistance. The G and 2D band in Raman spectroscopy of graphene appear at 1582.52 cm-1 and 2690.54 cm-1 respectively when the synthesized CVD graphene on SiO2/Si. The determined intensity ratios of 2D to G (I2D/IG) and D to G (ID/IG) were 1.531 and 0.108 respectively. However, the above-mentioned G and 2D peaks appear at 1573.57 cm-1 and 2668.14 cm-1 respectively when the CVD graphene on the ITO coated glass, the positions of G and 2D peaks were red shifted by 8.948 cm-1 and 22.396 cm-1 respectively. This graphene/ITO bi-film shows modified electrical properties when compares with sol-gel derived ITO film. The reduction of sheet resistance in the bi-film was 12.03 % from the ITO film. Further, the fabricated graphene/ITO bi-film shows 88.66 % transmittance at 550 nm wavelength.

Keywords: chemical vapor deposition, graphene, ITO, Raman Spectroscopy, sol-gel

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Authors: Onder Yakut, Serdar Solak, Emine Dogru Bolat

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Measuring the Electrocardiogram (ECG) signal is an essential process for the diagnosis of the heart diseases. The ECG signal has the information of the degree of how much the heart performs its functions. In medical diagnosis and treatment systems, Decision Support Systems processing the ECG signal are being developed for the use of clinicians while medical examination. In this study, a modular wireless ECG (WECG) measuring and recording system using a single board computer and e-Health sensor platform is developed. In this designed modular system, after the ECG signal is taken from the body surface by the electrodes first, it is filtered and converted to digital form. Then, it is recorded to the health database using Wi-Fi communication technology. The real time access of the ECG data is provided through the internet utilizing the developed web interface.

Keywords: ECG, e-health sensor shield, Raspberry Pi, wiFi technology

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Authors: Lei Hou, Xinli Du, Nikolaos Boulgouris

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A cochlear implant, referred to as a CI, is a small electronic device that can provide direct electrical stimulation to the auditory nerve. During cochlear implant surgery, atraumatic electrode array insertion is considered to be a crucial step. However, during implantation, the mechanical behaviour of an electrode array inside the cochlea is not known. The behaviour of an electrode array inside of the cochlea is hardly identified by regular methods. In this study, a CI electrode array capacitive sensor system is proposed. It is able to automatically determine the array state as a result of the capacitance variations. Instead of applying sensors to the electrode array, the capacitance information from the electrodes will be gathered and analysed. Results reveal that this sensing method is capable of recognising different states when fed into a pre-shaped model.

Keywords: cochlear implant, electrode, hearing preservation, insertion force, capacitive sensing

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Authors: Humanyun Zahir, Irtsam Ghazi

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This report outlines the basic installation and operation of magnetic inductive flow velocity sensors on large underground cooling water pipelines. Research on the effects of cathodic protection as well as into other factors that might influence the overall performance of the meter are presented in this paper. The experiments were carried out on an immersion type magnetic meter specially used for flow measurement of cooling water pipeline. An attempt has been made in this paper to outline guidelines that can ensure accurate measurement related to immersion type magnetic meters on underground pipelines.

Keywords: magnetic induction, flow meter, Faraday's law, immersion, cathodic protection, anode, cathode, flange, grounding, plant information management system, electrodes

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Authors: Umang Varshney, Amit Karamchandani, Rohit Kapoor

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Practitioners and researchers have realized that Blockchain is not limited to currency. Blockchain as a distributed ledger can ensure a transparent and traceable supply chain. Due to Blockchain-enabled IoTs, a firm’s information management system can now take inputs from other supply chain partners in real-time. This study aims to provide empirical evidence of dimensions responsible for blockchain implemented firm’s growth and highlight how sector (manufacturing or service), state's regulatory environment, and choice of blockchain network affect the blockchain's usefulness. This post-adoption study seeks to validate the findings of pre-adoption studies done on the blockchain. Data will be collected through a survey of managers working in blockchain implemented firms and analyzed through PLS-SEM.

Keywords: blockchain, information management system, PLS-SEM, firm's growth

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Authors: N. Demertzis, J. L. Bowen

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Sepsis is a complex and rapidly evolving condition, resulting from uncontrolled prolonged activation of host immune system due to pathogenic insult. The aim of this study is the development of a multiplex electrochemical sensing platform, capable of detecting both pathogen associated and host immune markers to enable the rapid and definitive diagnosis of sepsis. A combination of aptamers and molecular imprinting approaches have been employed to generate sensing systems for lipopolysaccharide (LPS), c-reactive protein (CRP) and procalcitonin (PCT). Gold working electrodes were mechanically polished and electrochemically cleaned with 0.1 M sulphuric acid using cyclic voltammetry (CV). Following activation, a self-assembled monolayer (SAM) was generated, by incubating the electrodes with a thiolated anti-LPS aptamer / dithiodibutiric acid (DTBA) mixture (1:20). 3-aminophenylboronic acid (3-APBA) in combination with the anti-LPS aptamer was used for the development of the hybrid molecularly imprinted sensor (apta-MIP). Aptasensors, targeting PCT and CRP were also fabricated, following the same approach as in the case of LPS, with mercaptohexanol (MCH) replacing DTBA. In the case of the CRP aptasensor, the SAM was formed following incubation of a 1:1 aptamer: MCH mixture. However, in the case of PCT, the SAM was formed with the aptamer itself, with subsequent backfilling with 1 μM MCH. The binding performance of all systems has been evaluated using electrochemical impedance spectroscopy. The apta-MIP’s polymer thickness is controlled by varying the number of electropolymerisation cycles. In the ideal number of polymerisation cycles, the polymer must cover the electrode surface and create a binding pocket around LPS and its aptamer binding site. Less polymerisation cycles will create a hybrid system which resembles an aptasensor, while more cycles will be able to cover the complex and demonstrate a bulk polymer-like behaviour. Both aptasensor and apta-MIP were challenged with LPS and compared to conventional imprinted (absence of aptamer from the binding site, polymer formed in presence of LPS) and non-imprinted polymers (NIPS, absence of LPS whilst hybrid polymer is formed). A stable LPS aptasensor, capable of detecting down to 5 pg/ml of LPS was generated. The apparent Kd of the system was estimated at 17 pM, with a Bmax of approximately 50 pM. The aptasensor demonstrated high specificity to LPS. The apta-MIP demonstrated superior recognition properties with a limit of detection of 1 fg/ml and a Bmax of 100 pg/ml. The CRP and PCT aptasensors were both able to detect down to 5 pg/ml. Whilst full binding performance is currently being evaluated, there is none of the sensors demonstrate cross-reactivity towards LPS, CRP or PCT. In conclusion, stable aptasensors capable of detecting LPS, PCT and CRP at low concentrations have been generated. The realisation of a multiplex panel such as described herein, will effectively contribute to the rapid, personalised diagnosis of sepsis.

Keywords: aptamer, electrochemical impedance spectroscopy, molecularly imprinted polymers, sepsis

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Authors: Hadeel Abdulatif, Maha Alkhaffaf

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E-government is the use of Information and Communication Technology to enrich the access to and delivery of government services to citizens, business partners and employees, Policy makers and regulatory bodies have to be cognizant of the degree of readiness of a populace in order to design and implement efficient e-government programs. This paper aims to provide a transparent situation analyses for the case of e-government official website in Jordan, it focuses on assessing e-government in Jordan; web site assessment by using international criteria for assessing e-government websites, However, the study analyses the environmental factor consisting of cultural and business environment factors. By reviewing the literature the researchers found that government's efforts towards e-government may vary according to the country's readiness and other key implementation factors which will lead to diverse e-government experience; thus, there is a need to study the impact of key factors to implement e-government in Jordan.

Keywords: e-government, environmental factors, website assessment, readiness

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Authors: Ryan Brading

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The results of Taiwan’s presidential election, which took place on 11 January 2020, were alarming for the Kuomintang (KMT). A party that was once the pillar of Taiwan’s institutional apparatus is now losing its direction. Since 2016, the inability of KMT to construct a winning presidential election campaign strategy has made its Chinese ancestry an obstacle in Taiwan’s vibrant and transparent democracy. The appearance of the little-known legislator Han Kuo-yu as the leadership alternative opened the possibility of reigniting the party. Han’s victory in the Kaohsiung mayoral election in November 2018 provided hope that Han could also win the presidency. Wrongly described as a populist, Han, however, was defeated in the January 2020 presidential race. This article analyses why Han is not a populist, his triumph in Kaohsiung, humiliation in running for the presidency and suffering a complete ‘loss of face’ when Kaohsiungers democratically ousted him from the mayoral post on 6 June 2020.

Keywords: populism, 1992 consensus, youth vote, Taiwan, recall

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Authors: Boriana Karamanova, Svetlana Veleva, Luybomir Soserov, Ana Arenillas, Francesco Lufrano, Antonia Stoyanova

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Supercapacitors have received a lot of research attention and are promising energy storage devices due to their high power and long cycle life. In order to developed an advanced device with significant capacity for storing charge and cheap carbon materials, efforts must focus not only on improving synthesis by controlling the morphology and pore size but also on improving electrode-electrolyte compatibility of the resulting systems. The present study examines the relationship between the surface chemistry of two activated carbon xerogels, the electrolyte type, and the electrochemical properties of supercapacitors. Activated carbon xerogels were prepared by varying the initial pH of the resorcinol-formaldehyde aqueous solution. The materials produced are physicochemical characterized by DTA/TGA, porous characterization, and SEM analysis. The carbon xerogel based electrodes were prepared by spreading over glass plate a slurry containing the carbon gel, graphite, and poly vinylidene difluoride (PVDF) binder. The layer formed was dried consecutively at different temperatures and then detached by water. After, the layer was dried again to improve its mechanical stability. The developed electrode materials and the Aquivion® E87-05S membrane (Solvay Specialty Polymers), socked in Na2SO4 as a polymer electrolyte, were used to assembly the solid-state supercapacitor. Symmetric supercapacitor cells composed by same electrodes and 1 M KOH electrolytes are also assembled and tested for comparison. The supercapacitor performances are verified by different electrochemical methods - cyclic voltammetry, galvanostatic charge/discharge measurements, electrochemical impedance spectroscopy, and long-term durability tests in neutral and alkaline electrolytes. Specific capacitances, energy, and power density, energy efficiencies, and durability were compared into studied supercapacitors. Ex-situ physicochemical analyses on the synthesized materials have also been performed, which provide information about chemical and structural changes in the electrode morphology during charge / discharge durability tests. They are discussed on the basis of electrode-electrolyte interaction. The obtained correlations could be of significance in order to design sustainable solid-state supercapacitors with high power and energy density. Acknowledgement: This research is funded by the Ministry of Education and Science of Bulgaria under the National Program "European Scientific Networks" (Agreement D01-286 / 07.10.2020, D01-78/30.03.2021). Authors gratefully acknowledge.

Keywords: carbon xerogel, electrochemical tests, neutral and alkaline electrolytes, supercapacitors

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Authors: Eyosiyas Aga

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The development of information communication technology has transformed the paper-based mapping and land registration processes to a computerized and networked system. The computerization and networking of real property information system play a vital role in good governance and sustainable development of emerging countries through cost effective, easy and accessible service delivery for the customer. The efficient, transparent and sustainable real property system is becoming the basic infrastructure for the urban development thus improve the data management system and service delivery in the organizations. In Ethiopia, the real property administration is paper based as a result, it confronted problems of data management, illegal transactions, corruptions, and poor service delivery. In order to solve this problem and to facilitate real property market, the implementation of web-based real property updating system is crucial. A web-based real property updating is one of the automation (computerizations) methods to facilitate data sharing, reduce time and cost of the service delivery in real property administration system. In additions, it is useful for the integration of data onto different information systems and organizations. This system is designed by combining open source software which supported by open Geo-spatial consortium. The web-based system is mainly designed by using open source software with the help of open Geo-spatial Consortium. The Open Geo-spatial Consortium standards such as the Web Feature Service and Web Map Services are the most widely used standards to support and improves web-based real property updating. These features allow the integration of data from different sources, and it can be used to maintain consistency of data throughout transactions. The PostgreSQL and Geoserver are used to manage and connect a real property data to the flex viewer and user interface. The system is designed for both internal updating system (municipality); which is mainly updating of spatial and textual information, and the external system (customer) which focus on providing and interacting with the customer. This research assessed the potential of open source web applications and adopted this technology for real property updating system in Ethiopia through simple, cost effective and secured way. The system is designed by combining and customizing open source software to enhance the efficiency of the system in cost effective way. The existing workflow for real property updating is analyzed to identify the bottlenecks, and the new workflow is designed for the system. The requirement is identified through questionnaire and literature review, and the system is prototype for the study area. The research mainly aimed to integrate human resource with technology in designing of the system to reduce data inconsistency and security problems. In additions, the research reflects on the current situation of real property administration and contributions of effective data management system for efficient, transparent and sustainable urban development in Ethiopia.

Keywords: cadaster, real property, sustainable, transparency, web feature service, web map service

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Authors: Andrew Randles, Ilker Ocak, Cheam Daw Don, Navab Singh, Alex Gu

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Nine Degrees of Freedom (9 DOF) systems are already in development in many areas. In this paper, an integrated pressure sensor is proposed that will make use of an already existing monolithic 9 DOF inertial MEMS platform. Capacitive pressure sensors can suffer from limited sensitivity for a given size of membrane. This novel pressure sensor design increases the sensitivity by over 5 times compared to a traditional array of square diaphragms while still fitting within a 2 mm x 2 mm chip and maintaining a fixed static capacitance. The improved design uses one large diaphragm supported by pillars with fixed electrodes placed above the areas of maximum deflection. The design optimization increases the sensitivity from 0.22 fF/kPa to 1.16 fF/kPa. Temperature sensitivity was also examined through simulation.

Keywords: capacitive pressure sensor, 9 DOF, 10 DOF, sensor, capacitive, inertial measurement unit, IMU, inertial navigation system, INS

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Authors: Hongda Guo, Wenxia Sima

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Transformer oil is widely used in power systems because of its excellent insulation properties. The accurate measurement of electric field and space charge distribution in transformer oil under high voltage impulse has important theoretical and practical significance, but still remains challenging to date because of its low Kerr constant. In this study, the continuous electric field and space charge distribution over time between parallel-plate electrodes in high-voltage pulsed transformer oil based on the Kerr effect is directly measured using a linear array photoelectrical detector. Experimental results demonstrate the applicability and reliability of this method. This study provides a feasible approach to further study the space charge effects and breakdown mechanisms in transformer oil.

Keywords: electric field, Kerr, space charge, transformer oil

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Authors: Marko Čular

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The aim of this paper is to raise general awareness of transparency importance for audit firms and for audit services’ users. This paper analyses transparency of audit firms that audited financial statements of listed companies, for year 2011 and 2012. We use this two years because in the meantime Code of Ethics for Professional Accountants has been adopted. This paper investigates whether transparency reports of audit firms are in accordance with the Croatian Audit Act and whether there is a difference on transparency in observed years. For this paper, quality index of transparency report and financial indicators of audit firms are used to get conclusion about condition of audit firms transparency reporting. Results of our study indicate that audit firms are not fully transparent, looking for both years. Transparency of audit firms in 2012 has improved significantly, compared with transparency in 2011.

Keywords: transparency report, index quality of transparency report, Croatian audit act, code of ethics for professional accountants

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Authors: Zeleke Ayalew Alemu

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This study aims to investigate tax administration constraints in Addis Ababa with a focus on small and medium-sized enterprises by identifying issues and constraints in tax administration and assessment. The study identifies problems associated with taxpayers and tax-collecting authorities in the city. The research used qualitative and quantitative research designs and employed questionnaires, focus group discussion and key informant interviews for primary data collection and also used secondary data from different sources. The study identified many constraints that taxpayers are facing. Among others, tax administration offices’ inefficiency, reluctance to respond to taxpayers’ questions, limited tax assessment and administration knowledge and skills, and corruption and unethical practices are the major ones. Besides, the tax laws and regulations are complex and not enforced equally and fully on all taxpayers, causing a prevalence of business entities not paying taxes. This apparently results in an uneven playing field. Consequently, the tax system at present is neither fair nor transparent and increases compliance costs. In case of dispute, the appeal process is excessively long and the tax authority’s decision is irreversible. The Value Added Tax (VAT) administration and compliance system is not well designed, and VAT has created economic distortion among VAT-registered and non-registered taxpayers. Cash registration machine administration and the reporting system are big headaches for taxpayers. With regard to taxpayers, there is a lack of awareness of tax laws and documentation. Based on the above and other findings, the study forwarded recommendations, such as, ensuring fairness and transparency in tax collection and administration, enhancing the efficiency of tax authorities by use of modern technologies and upgrading human resources, conducting extensive awareness creation programs, and enforcing tax laws in a fair and equitable manner. The objective of this study is to assess problems, weaknesses and limitations of small and medium-sized enterprise taxpayers, tax authority administrations, and laws as sources of inefficiency and dissatisfaction to forward recommendations that bring about efficient, fair and transparent tax administration. The entire study has been conducted in a participatory and process-oriented manner by involving all partners and stakeholders at all levels. Accordingly, the researcher used participatory assessment methods in generating both secondary and primary data as well as both qualitative and quantitative data on the field. The research team held FGDs with 21 people from Addis Ababa City Administration tax offices and selected medium and small taxpayers. The study team also interviewed 10 KIIs selected from the various segments of stakeholders. The lead, along with research assistants, handled the KIIs using a predesigned semi-structured questionnaire.

Keywords: taxation, tax system, tax administration, small and medium enterprises

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Authors: Abir Yahya, Hacen Dhahri, Khalifa Slimi

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The present paper deals with a numerical simulation of temperature field inside a solid oxide fuel cell (SOFC) components. The temperature distribution is investigated using a co-flow planar SOFC comprising the air and fuel channel and two-ceramic electrodes, anode and cathode, separated by a dense ceramic electrolyte. The Lattice Boltzmann method (LBM) is used for the numerical simulation of the physical problem. The effects of inlet temperature, anode thermal conductivity and current density on temperature distribution are discussed. It was found that temperature distribution is very sensitive to the inlet temperature and the current density.

Keywords: heat sources, Lattice Boltzmann method, solid oxide fuel cell, temperature

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Authors: J. Shiue, I. H. Chen, S. W. Y. Chiu, Y. L. Wang

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In this work, we present a nondestructive method to characterize bacteria in a TEM system. Unlike the conventional TEM specimen preparation method, which needs to thin the specimen in a destructive way, or spread the samples on a tiny millimeter sized carbon grid, our method is easy to operate without the need of sample pretreatment. With a specially designed transparent chip that allows the electron beam to pass through, and a custom made chip holder to fit into a standard TEM sample holder, the bacteria specimen can be easily prepared on the chip without any pretreatment, and then be observed under TEM. The centimeter-sized chip is covered with Au nanoparticles in the surface as the markers which allow the bacteria to be observed easily on the chip. We demonstrate the success of our method by using E. coli as an example, and show that high-resolution TEM images of E. coli can be obtained with the method presented. Some E. coli morphology characteristics imaged using this method are also presented.

Keywords: bacteria, chip, nanoparticles, TEM

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Authors: Kadam Bhambri, Neena Gupta

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All optical wavelength conversion is essential in present day optical networks for transparent interoperability, contention resolution, and wavelength routing. The incorporation of all optical wavelength convertors leads to better utilization of the network resources and hence improves the efficiency of optical networks. Wavelength convertors that can work with Dispersion Managed (DM) solitons are attractive due to their superior transmission capabilities. In this paper, wavelength conversion for dispersion managed soliton signals was demonstrated at 100 Gbps through semiconductor optical amplifier and an optical filter. The wavelength conversion was achieved for a 1550 nm input signal to1555nm output signal. The output signal was measured in terms of BER, Q factor and system margin.    

Keywords: all optical wavelength conversion, dispersion managed solitons, semiconductor optical amplifier, cross gain modultation

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Authors: G. Sivakumar, T. Pratyusha, D. Gupta, W. Shen

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To get ohmic contact between the cathode and organic semiconductor, transport layers are introduced between the active layer and the electrodes. Generally zinc oxide or titanium dioxide are used as electron transport layer. When electron transport layer is doped with lithium, the resultant film exhibited superior electronic properties, which enables faster electron transport. Doping is accomplished by heat treatment of films with Lithium salts. Li-doped films. We fabricated organic solar cell using PTB7(poly(3-hexylthiopene-2,5- diyl):PCBM(phenyl-C61-butyric acid methyl ester) and found that the solar cells prepared using Li doped films had better performance in terms of efficiency when compared to the undoped transport layers.

Keywords: electron transport layer, higher efficiency, lithium doping, ohmic contact

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Authors: Diego Luján Villarreal

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Retinal prosthetic devices aim to repair some vision in visual impairment patients by stimulating electrically neural cells in the visual system. In this study, the 3D linear electrode carrier is presented. A simulation framework was developed by placing the 3D carrier 1 mm away from the fovea center at the highest-density cell. Cell stimulation is verified in COMSOL Multiphysics by developing a 3D computational model which includes the relevant retinal interface elements and dynamics of the voltage-gated ionic channels. Current distribution resulting from low threshold amplitudes produces a small volume equivalent to the volume confined by individual cells at the highest-density cell using small-sized electrodes. Delicate retinal tissue is protected by excessive charge density

Keywords: retinal prosthetic devices, visual devices, retinal implants., visual prosthetic devices

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Authors: Ali Akbar Attari, Ali Asghar Beheshti Shirazi

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In this paper, we propose a blind and robust audio watermarking scheme based on spread spectrum in Discrete Wavelet Transform (DWT) domain. Watermarks are embedded in the low-frequency coefficients, which is less audible. The key idea is dividing the audio signal into small frames, and magnitude of the 6^th level of DWT approximation coefficients is modifying based upon the Direct Sequence Spread Spectrum (DSSS) technique. Also, the psychoacoustic model for enhancing in imperceptibility, as well as Savitsky-Golay filter for increasing accuracy in extraction, is used. The experimental results illustrate high robustness against most common attacks, i.e. Gaussian noise addition, Low pass filter, Resampling, Requantizing, MP3 compression, without significant perceptual distortion (ODG is higher than -1). The proposed scheme has about 83 bps data payload.

Keywords: audio watermarking, spread spectrum, discrete wavelet transform, psychoacoustic, Savitsky-Golay filter

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Authors: M. Lehtihet, S. Rosado, C. Pradère, J. Leng

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Poly(3,4-ethylene dioxythiophene) polystyrene sulfonate (PEDOT: PSS), is a polymer mixture well-known for its semiconducting properties and is widely used in the coating industry for its visible transparency and high electronic conductivity (up to 4600 S/cm) as a transparent non-metallic electrode and in organic light-emitting diodes (OLED). It also possesses strong absorption properties in the Near Infra-Red (NIR) range (λ ranging between 900 nm to 2.5 µm). In the present work, we take advantage of this absorption to explore its potential use as a transparent light-to-heat converter. PEDOT: PSS aqueous dispersions are deposited onto a glass substrate using a blade-coating technique in order to produce uniform coatings with controlled thicknesses ranging in ≈ 400 nm to 2 µm. Blade-coating technique allows us good control of the deposit thickness and uniformity by the tuning of several experimental conditions (blade velocity, evaporation rate, temperature, etc…). This liquid coating technique is a well-known, non-expensive technique to realize thin film coatings on various substrates. For coatings on glass substrates destined to solar insulation applications, the ideal coating would be made of a material able to transmit all the visible range while reflecting the NIR range perfectly, but materials possessing similar properties still have unsatisfactory opacity in the visible too (for example, titanium dioxide nanoparticles). NIR absorbing thin films is a more realistic alternative for such an application. Under solar illumination, PEDOT: PSS thin films heat up due to absorption of NIR light and thus act as planar heaters while maintaining good transparency in the visible range. Whereas they screen some NIR radiation, they also generate heat which is then conducted into the substrate that re-emits this energy by thermal emission in every direction. In order to quantify the heating power of these coatings, a sample (coating on glass) is placed in a black enclosure and illuminated with a solar simulator, a lamp emitting a calibrated radiation very similar to the solar spectrum. The temperature of the rear face of the substrate is measured in real-time using thermocouples and a black-painted Peltier sensor measures the total entering flux (sum of transmitted and re-emitted fluxes). The heating power density of the thin films is estimated from a model of the thin film/glass substrate describing the system, and we estimate the Solar Heat Gain Coefficient (SHGC) to quantify the light-to-heat conversion efficiency of such systems. Eventually, the effect of additives such as dimethyl sulfoxide (DMSO) or optical scatterers (particles) on the performances are also studied, as the first one can alter the IR absorption properties of PEDOT: PSS drastically and the second one can increase the apparent optical path of light within the thin film material.

Keywords: PEDOT: PSS, blade-coating, heat, thin-film, Solar spectrum

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Authors: Vinita Choudhary

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The solidly mounted resonator (SMR) is a bulk acoustic wave-based device consisting of a piezoelectric layer sandwiched between two electrodes upon Bragg reflectors, which then are attached to a substrate. To transform the effective acoustic impedance of the substrate to a near zero value, the Bragg reflectors are composed of alternating high and low acoustic impedance layers of quarter-wavelength thickness. In this work presents the design and investigation of acoustic Bragg reflectors (ABRs) for solidly mounted bulk acoustic wave resonators through analysis and simulation. This performance of the resonator is analyzed using 1D Mason modeling. The performance parameters are the effect of Bragg pairs number on transmissivity, reflectivity, insertion loss, the electromechanical and quality factor of the 5GHz operating resonator.

Keywords: bragg reflectors, SMR, insertion loss, quality factor

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Authors: Akanksha Rohit, Ujjwala Godavarthi, Anshua Mukherjee

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Nanotechnology is one of the promising sustainable solutions in the era of miniaturization due to its multidisciplinary nature. The most interesting aspect about nanotechnology is its wide ranging applications from electronics to military and biomedical. It tries to connect individuals more closely to the environment. In this paper, concept of parasitic energy harvesting is used in designing nanogenerators using COMSOL 4.3 software. The output of the nanogenerator is optimized using following constraints: ease of availability of the material, fabrication process and cost of the material. The nanogenerator is optimized using ZnO based nanowires, PMMA as insulator and aluminum and silicon as metal electrodes. The energy harvested from the model can be used to power nanobots, several other biomedical sensors and eventually to replace batteries. Thus, advancements in this field can be very challenging but it is the future of the nano era.

Keywords: zinc oxide, piezoelectric, PMMA, parasitic energy harvesting, renewable energy engineering

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Authors: Ummu Salma Al Azizah, Herri Mulyono, Anisa Mauliata Suryana

Abstract:

The significance of corporate governance regarding to the agency problem have been transparent. This study examine the impact of corporate governance on the performance of Islamic banking in Indonesia. By using fixed effect model and added some control variable, the current study try to explore the correlation between the theoretical framework on corporate governance, such as agency theory and risk management theory. The bank performance (Return on Asset and Return on Equity) which are operational performance and financial performance. And Corporate governance based on Board size, CEO duality, Audit committee and Shariah supervisory board. The limitation of this study only focus on the Islamic banks performance from year 2015 to 2020. The study fill the gap in the literature by addressing the issue of corporate governance on Islamic banks performance in Indonesia.

Keywords: corporate governance, financial performance, islamic banks, listed companies, Indonesia

Procedia PDF Downloads 127

Authors: M. Moreno, M. Alique, D. Otero, C. Delgado, P. Lacharmoise, L. Gracia, L. Pires, A. Moya

Abstract:

Marine environments are increasingly threatened by heavy metal contamination, including mercury (Hg), lead (Pb), and cadmium (Cd), posing significant risks to ecosystems and human health. Traditional monitoring techniques often fail to provide the spatial and temporal resolution needed for real-time detection of these contaminants, especially in remote or harsh environments. SEAWIZARD addresses these challenges by leveraging the flexibility, adaptability, and cost-effectiveness of printed electronics, with the integration of microfluidics to develop a compact, portable, and reusable sensor platform designed specifically for real-time monitoring of heavy metal ions in seawater. The SEAWIZARD sensor is a multiparametric Lab-on-Chip (LoC) device, a miniaturized system that integrates several laboratory functions into a single chip, drastically reducing sample volumes and improving adaptability. This platform integrates three printed graphene electrodes for the simultaneous detection of Hg, Cd and Pb via square wave voltammetry. These electrodes share the reference and the counter electrodes to improve space efficiency. Additionally, it integrates printed pH and temperature sensors to correct environmental interferences that may impact the accuracy of metal detection. The pH sensor is based on a carbon electrode with iridium oxide electrodeposited while the temperature sensor is graphene based. A protective dielectric layer is printed on top of the sensor to safeguard it in harsh marine conditions. The use of flexible polyethylene terephthalate (PET) as the substrate enables the sensor to conform to various surfaces and operate in challenging environments. One of the key innovations of SEAWIZARD is its integrated microfluidic layer, fabricated from cyclic olefin copolymer (COC). This microfluidic component allows a controlled flow of seawater over the sensing area, allowing for significant improved detection limits compared to direct water sampling. The system’s dual-channel design separates the detection of heavy metals from the measurement of pH and temperature, ensuring that each parameter is measured under optimal conditions. In addition, the temperature sensor is finely tuned with a serpentine-shaped microfluidic channel to ensure precise thermal measurements. SEAWIZARD also incorporates custom electronics that allow for wireless data transmission via Bluetooth, facilitating rapid data collection and user interface integration. Embedded artificial intelligence further enhances the platform by providing an automated alarm system, capable of detecting predefined metal concentration thresholds and issuing warnings when limits are exceeded. This predictive feature enables early warnings of potential environmental disasters, such as industrial spills or toxic levels of heavy metal pollutants, making SEAWIZARD not just a detection tool, but a comprehensive monitoring and early intervention system. In conclusion, SEAWIZARD represents a significant advancement in printed electronics applied to environmental sensing. By combining flexible, low-cost materials with advanced microfluidics, custom electronics, and AI-driven intelligence, SEAWIZARD offers a highly adaptable and scalable solution for real-time, high-resolution monitoring of heavy metals in marine environments. Its compact and portable design makes it an accessible, user-friendly tool with the potential to transform water quality monitoring practices and provide critical data to protect marine ecosystems from contamination-related risks.

Keywords: lab-on-chip, printed electronics, real-time monitoring, microfluidics, heavy metal contamination

Procedia PDF Downloads 29

Authors: Jayeola Olabisi, T. Olawale Oladunjoye, Ademola A. Adewumi

Abstract:

The study empirically examines the relationship that exists between the economic environment and entrepreneurial development in Nigeria. A structured questionnaire is administered on the study and data collected are analysed using Analysis of Variance and Regression. The following variables are indices of determination; Interest Rate (IR); Income Tax (IT). The results of the study show that there is a significant relationship between IR and ED in Nigeria (p < 0.5) with a positive correlation (r=0.526, r2=0.276). Also, there is a significant relationship between IT and ED in Nigeria (p < 0.05), with a positive association (r=0.546; r2=0.299). The study concludes that the emergence of the higher level of the stable economic environment is critical to entrepreneurial development in Nigeria. Therefore, government involvement in public private partnership for infrastructural development, enlargement of productive, judicious and transparent use of funds collected from income tax and affordable interest rate will galvanise the inward sourcing of raw materials that boost entrepreneurial development in Nigeria.

Keywords: interest rate, income tax, business environment and entrepreneurial development

Procedia PDF Downloads 361

Authors: Syed Sadique Anwer Askari, Mukul Kumar Das

Abstract:

Zinc Oxide (ZnO) solar cells have drawn great attention due to the enhanced efficiency and low-cost fabrication process. In this study, ZnO thin film is used as the active layer, hole blocking layer, antireflection coating (ARC) as well as transparent conductive oxide. To improve the conductivity of ZnO, top layer of ZnO is doped with aluminum, for top contact. Intrinsic carrier concentration of silicon substrate plays an important role in enhancing the power conversion efficiency (PCE) of ZnO/Si solar cell. With the increase of intrinsic carrier concentration PCE decreased due to increase in dark current in solar cell. At 80nm ZnO and 160µm Silicon substrate thickness, power conversion efficiency of 26.45% and 21.64% is achieved with intrinsic carrier concentration of 1x109/cm3, 1.4x1010/cm3 respectively.

Keywords: hetero-junction solar cell, solar cell, substrate intrinsic carrier concentration, ZnO/Si

Procedia PDF Downloads 601