Search results for: carbon content and stock
Commenced in January 2007
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Edition: International
Paper Count: 9434

Search results for: carbon content and stock

6284 Volatility Spillover Among the Stock Markets of South Asian Countries

Authors: Tariq Aziz, Suresh Kumar, Vikesh Kumar, Sheraz Mustafa, Jhanzeb Marwat

Abstract:

The paper provides an updated version of volatility spillover among the equity markets of South Asian countries, including Pakistan, India, Srilanka, and Bangladesh. The analysis uses both symmetric and asymmetric Generalized Autoregressive Conditional Heteroscedasticity models to investigate volatility persistence and leverage effect. The bivariate EGARCH model is used to test for volatility transmission between two equity markets. Weekly data for the period February 2013 to August 2019 is used for empirical analysis. The findings indicate that the leverage effect exists in the equity markets of all the countries except Bangladesh. The volatility spillover from the equity market of Bangladesh to all other countries is negative and significant whereas the volatility of the equity market of Sri-Lanka does influence the volatility of any other country’s equity market. Indian equity market influence only the volatility of the Sri-Lankan equity market; and there is bidirectional volatility spillover between the equity markets of Pakistan and Bangladesh. The findings are important for policy-makers and international investors.

Keywords: volatility spillover, volatility persistence, garch, egarch

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6283 Investigation of Alfa Fibers Reinforced Epoxy-Amine Composites Properties

Authors: Amar Boukerrou, Ouerdia Belhadj, Dalila Hammiche, Jean Francois Gerard, Jannick Rumeau

Abstract:

The main goal of this study is the investigation of alfa fiber content, treated with alkali treatment, on the thermal and mechanical properties of epoxy-amine matrix-based composites. The fibers were treated with 5% of sodium hydroxide solution and varied between 10% to 30% weight fractions. The tensile, flexural, and hardness tests are carried out to investigate the mechanical properties of composites. The results show those composites’ mechanical properties are higher than the neat epoxy-amine. It was noticed that the alkali treatment is more effective in the case of the tensile and flexural modulus than the tensile and flexural strength. The decline of both the tensile and flexural behavior of all composites with the increasing of the filler content was due probably to the random dispersion of the fibers in the epoxy resin The Fourier transform infrared (FTIR) was employed to analyze the chemical structure of epoxy resin before and after curing with amine hardener. FTIR and DSC analysis confirmed that epoxy resin was completely cured with amine hardener at room temperature. SEM analysis has highlighted the microstructure of epoxy matrix and its composites.

Keywords: alfa fiber, epoxy resin, alkali treatment, mechanical properties

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6282 Nutritional Potentials of Two Nigerian Green Leafy Vegetables

Authors: Philippa C. Ojimelukwe, Felix C. Okpalanma, Emmanuel A. Mazi

Abstract:

The carotenoid content, vitamins (ascorbic acid, riboflavin, thiamin, niacin and vitamin K) and mineral contents (K, Ca, Mg, Zn and Fe) of raw, cooked (moist heat treatment) and stored Gnetum africanum and Pterocarpus mildbraedii leaves were investigated in the present research. Raw G. africanum contained higher total carotenoids (246.93µg/g edible portion) than P. mildbraedii (83.53µg/g edible portion) However, moist heat treatment significantly improved the total carotenoid content of P. mildbraedii. The carotenoid profiles of P. mildbraedii and G. africanum showed improved contents of beta cryptoxanthin , 9-cis, 11-cis and 13 cis beta carotenes due to moist heat treatment. Lutein contents of the two green leafy vegetables were quite high in raw, heat treated and stored samples. The two green leafy vegetables were good sources of vitamin K (118-120 µg). Moist heat treatment significantly (p < 0.05) increased the mineral contents of P.mildbraedii and G. africanum. The vitamin contents were reduced. Storage at ambient temperature (30oC) in the dark led to good retention of the minerals but not the vitamins.

Keywords: Gnetum africanum, Pterocarpus mildbraedii, carotenoid profile, vitamins, minerals

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6281 Exploring the Energy Saving Benefits of Solar Power and Hot Water Systems: A Case Study of a Hospital in Central Taiwan

Authors: Ming-Chan Chung, Wen-Ming Huang, Yi-Chu Liu, Li-Hui Yang, Ming-Jyh Chen

Abstract:

introduction: Hospital buildings require considerable energy, including air conditioning, lighting, elevators, heating, and medical equipment. Energy consumption in hospitals is expected to increase significantly due to innovative equipment and continuous development plans. Consequently, the environment and climate will be adversely affected. Hospitals should therefore consider transforming from their traditional role of saving lives to being at the forefront of global efforts to reduce carbon dioxide emissions. As healthcare providers, it is our responsibility to provide a high-quality environment while using as little energy as possible. Purpose / Methods: Compare the energy-saving benefits of solar photovoltaic systems and solar hot water systems. The proportion of electricity consumption effectively reduced after the installation of solar photovoltaic systems. To comprehensively assess the potential benefits of utilizing solar energy for both photovoltaic (PV) and solar thermal applications in hospitals, a solar PV system was installed covering a total area of 28.95 square meters in 2021. Approval was obtained from the Taiwan Power Company to integrate the system into the hospital's electrical infrastructure for self-use. To measure the performance of the system, a dedicated meter was installed to track monthly power generation, which was then converted into area output using an electric energy conversion factor. This research aims to compare the energy efficiency of solar PV systems and solar thermal systems. Results: Using the conversion formula between electrical and thermal energy, we can compare the energy output of solar heating systems and solar photovoltaic systems. The comparative study draws upon data from February 2021 to February 2023, wherein the solar heating system generated an average of 2.54 kWh of energy per panel per day, while the solar photovoltaic system produced 1.17 kWh of energy per panel per day, resulting in a difference of approximately 2.17 times between the two systems. Conclusions: After conducting statistical analysis and comparisons, it was found that solar thermal heating systems offer higher energy and greater benefits than solar photovoltaic systems. Furthermore, an examination of literature data and simulations of the energy and economic benefits of solar thermal water systems and solar-assisted heat pump systems revealed that solar thermal water systems have higher energy density values, shorter recovery periods, and lower power consumption than solar-assisted heat pump systems. Through monitoring and empirical research in this study, it has been concluded that a heat pump-assisted solar thermal water system represents a relatively superior energy-saving and carbon-reducing solution for medical institutions. Not only can this system help reduce overall electricity consumption and the use of fossil fuels, but it can also provide more effective heating solutions.

Keywords: sustainable development, energy conservation, carbon reduction, renewable energy, heat pump system

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6280 Adhesion Enhancement of Boron Carbide Coatings on Aluminum Substrates Utilizing an Intermediate Adhesive Layer

Authors: Sharon Waichman, Shahaf Froim, Ido Zukerman, Shmuel Barzilai, Shmual Hayun, Avi Raveh

Abstract:

Boron carbide is a ceramic material with superior properties such as high chemical and thermal stability, high hardness and high wear resistance. Moreover, it has a big cross section for neutron absorption and therefore can be employed in nuclear based applications. However, an efficient attachment of boron carbide to a metal such as aluminum can be very challenging, mainly because of the formation of aluminum-carbon bonds that are unstable in humid environment, the affinity of oxygen to the metal and the different thermal expansion coefficients of the two materials that may cause internal stresses and a subsequent failure of the bond. Here, we aimed to achieving a strong and a durable attachment between the boron carbide coating and the aluminum substrate. For this purpose, we applied Ti as a thin intermediate layer that provides a gradual change in the thermal expansion coefficients of the configured layers. This layer is continuous and therefore prevents the formation of aluminum-carbon bonds. Boron carbide coatings with a thickness of 1-5 µm were deposited on the aluminum substrate by pulse-DC magnetron sputtering. Prior to the deposition of the boron carbide layer, the surface was pretreated by energetic ion plasma followed by deposition of the Ti intermediate adhesive layer in a continuous process. The properties of the Ti intermediate layer were adjusted by the bias applied to the substrate. The boron carbide/aluminum bond was evaluated by various methods and complementary techniques, such as SEM/EDS, XRD, XPS, FTIR spectroscopy and Glow Discharge Spectroscopy (GDS), in order to explore the structure, composition and the properties of the layers and to study the adherence mechanism of the boron carbide/aluminum contact. Based on the interfacial bond characteristics, we propose a desirable solution for improved adhesion of boron carbide to aluminum using a highly efficient intermediate adhesive layer.

Keywords: adhesion, boron carbide coatings, ceramic/metal bond, intermediate layer, pulsed-DC magnetron sputtering

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6279 The Contemporary Dynamics of Board Composition and Executive Compensation for R&D Spending

Authors: Farheen Akram

Abstract:

Research and Development (R&D) is the most crucial element of the firm’s survival in a competitive business environment. R&D is a long-term investment; therefore, executives having the power to make the investment decisions may be pessimistic when their compensation is closely linked with short-term firm performance. Thus, the current study investigates the impact of board composition and executives’ compensation (cash or short-term benefits and LTIs) on R&D spending using a sample of 85 S&P/100 firms listed on the Australian Stock Exchange (ASX) in 2017. SmartPLS (v.3.2.7) was used to evaluate the proposed model of current research. The empirical findings of this study indicate that board composition has a significant and positive effect on R&D spending. While, as expected, executive cash compensation has negative and Long-Term-Incentives (LTIs) has a positive impact on R&D spending. Based on current findings, the study suggested that myopic behavior of CEOs and top management towards long-term value creation investment like R&D can be controlled by using long-term compensation rewards.

Keywords: cash compensation, LTIs, board composition, R&D spending

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6278 Effect of Changing Iron Content and Excitation Frequency on Magnetic Particle Imaging Signal: A Comparative Study of Synomag® Nanoparticles

Authors: Kalthoum Riahi, Max T. Rietberg, Javier Perez y Perez, Corné Dijkstra, Bennie ten Haken, Lejla Alic

Abstract:

Magnetic nanoparticles (MNPs) are widely used to facilitate magnetic particle imaging (MPI) which has the potential to become the leading diagnostic instrument for biomedical imaging. This comparative study assesses the effects of changing iron content and excitation frequency on point-spread function (PSF) representing the effect of magnetization reversal. PSF is quantified by features of interest for MPI: i.e., drive field amplitude and full-width-at-half-maximum (FWHM). A superparamagnetic quantifier (SPaQ) is used to assess differential magnetic susceptibility of two commercially available MNPs: Synomag®-D50 and Synomag®-D70. For both MNPs, the signal output depends on increase in drive field frequency and amount of iron-oxide, which might be hampering the sensitivity of MPI systems that perform on higher frequencies. Nevertheless, there is a clear potential of Synomag®-D for a stable MPI resolution, especially in case of 70 nm version, that is independent of either drive field frequency or amount of iron-oxide.

Keywords: magnetic nanoparticles, MNPs, differential magnetic susceptibility, DMS, magnetic particle imaging, MPI, magnetic relaxation, Synomag®-D

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6277 Improving the Strength Characteristics of Soil Using Cotton Fibers

Authors: Bindhu Lal, Karnika Kochal

Abstract:

Clayey soil contains clay minerals with traces of metal oxides and organic matter, which exhibits properties like low drainage, high plasticity, and shrinkage. To overcome these issues, various soil reinforcement techniques are used to elevate the stiffness, water tightness, and bearing capacity of the soil. Such techniques include cementation, bituminization, freezing, fiber inclusion, geo-synthetics, nailing, etc. Reinforcement of soil with fibers has been a cost-effective solution to soil improvement problems. An experimental study was undertaken involving the inclusion of cotton waste fibers in clayey soil as reinforcement with different fiber contents (1%, 1.5%, 2%, and 2.5% by weight) and analyzing its effects on the unconfined compressive strength of the soil. Two categories of soil were taken, comprising of natural clay and clay mixed with 5% sodium bentonite by weight. The soil specimens were subjected to proctor compaction and unconfined compression tests. The validated outcome shows that fiber inclusion has a strikingly positive impact on the compressive strength and axial strain at failure of the soil. Based on the commendatory results procured, compressive strength was found to be directly proportional to the fiber content, with the effect being more pronounced at lower water content.

Keywords: bentonite clay, clay, cotton fibers, unconfined compressive strength

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6276 Comparison of the Oxidative Stability of Chinese Vegetable Oils during Repeated Deep-Frying of French Fries

Authors: TranThi Ly, Ligang Yang, Hechun Liu, Dengfeng Xu, Haiteng Zhou, Shaokang Wang, Shiqing Chen, Guiju Sun

Abstract:

This study aims to evaluate the oxidative stability of Chinese vegetable oils during repeated deep-frying. For frying media, palm oil (PO), sunflower oil (SFO), soybean oil (SBO), and canola oil (CO) were used. French fries were fried in oils heated to 180 ± 50℃. The temperature was kept constant during the eight h of the frying process. The oil quality was measured according to the fatty acid (FA) content, trans fatty acid (TFA) compounds, and chemical properties such as peroxide value (PV), acid value (AV), anisidine value (AnV), and malondialdehyde (MDA). Additionally, the sensory characteristics such as color, flavor, greasiness, crispiness, and overall acceptability of the French fries were assessed. Results showed that the PV, AV, AnV, MDA, and TFA content of SFO, CO, and SBO significantly increased in conjunction with prolonged frying time. During the deep-frying process, the SBO showed the lowest oxidative stability at all indices, while PO retained oxidative stability and generated the lowest level of TFA. The French fries fried in PO also offered better sensory properties than the other oils. Therefore, results regarding oxidative stability and sensory attributes suggested that among the examined vegetable oils, PO appeared to be the best oil for frying food products.

Keywords: vegetable oils, French fries, oxidative stability, sensory properties, frying oil

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6275 Linking the Genetic Signature of Free-Living Soil Diazotrophs with Process Rates under Land Use Conversion in the Amazon Rainforest

Authors: Rachel Danielson, Brendan Bohannan, S.M. Tsai, Kyle Meyer, Jorge L.M. Rodrigues

Abstract:

The Amazon Rainforest is a global diversity hotspot and crucial carbon sink, but approximately 20% of its total extent has been deforested- primarily for the establishment of cattle pasture. Understanding the impact of this large-scale disturbance on soil microbial community composition and activity is crucial in understanding potentially consequential shifts in nutrient or greenhouse gas cycling, as well as adding to the body of knowledge concerning how these complex communities respond to human disturbance. In this study, surface soils (0-10cm) were collected from three forests and three 45-year-old pastures in Rondonia, Brazil (the Amazon state with the greatest rate of forest destruction) in order to determine the impact of forest conversion on microbial communities involved in nitrogen fixation. Soil chemical and physical parameters were paired with measurements of microbial activity and genetic profiles to determine how community composition and process rates relate to environmental conditions. Measuring both the natural abundance of 15N in total soil N, as well as incorporation of enriched 15N2 under incubation has revealed that conversion of primary forest to cattle pasture results in a significant increase in the rate of nitrogen fixation by free-living diazotrophs. Quantification of nifH gene copy numbers (an essential subunit encoding the nitrogenase enzyme) correspondingly reveals a significant increase of genes in pasture compared to forest soils. Additionally, genetic sequencing of both nifH genes and transcripts shows a significant increase in the diversity of the present and metabolically active diazotrophs within the soil community. Levels of both organic and inorganic nitrogen tend to be lower in pastures compared to forests, with ammonium rather than nitrate as the dominant inorganic form. However, no significant or consistent differences in total, extractable, permanganate-oxidizable, or loss-on-ignition carbon are present between the two land-use types. Forest conversion is associated with a 0.5- 1.0 unit pH increase, but concentrations of many biologically relevant nutrients such as phosphorus do not increase consistently. Increases in free-living diazotrophic community abundance and activity appear to be related to shifts in carbon to nitrogen pool ratios. Furthermore, there may be an important impact of transient, low molecular weight plant-root-derived organic carbon on free-living diazotroph communities not captured in this study. Preliminary analysis of nitrogenase gene variant composition using NovoSeq metagenomic sequencing indicates that conversion of forest to pasture may significantly enrich vanadium-based nitrogenases. This indication is complemented by a significant decrease in available soil molybdenum. Very little is known about the ecology of diazotrophs utilizing vanadium-based nitrogenases, so further analysis may reveal important environmental conditions favoring their abundance and diversity in soil systems. Taken together, the results of this study indicate a significant change in nitrogen cycling and diazotroph community composition with the conversion of the Amazon Rainforest. This may have important implications for the sustainability of cattle pastures once established since nitrogen is a crucial nutrient for forage grass productivity.

Keywords: free-living diazotrophs, land use change, metagenomic sequencing, nitrogen fixation

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6274 KTiPO4F: The Negative Electrode Material for Potassium Batteries

Authors: Vahid Ramezankhani, Keith J. Stevenson, Stanislav. S. Fedotov

Abstract:

Lithium-ion batteries (LIBs) play a pivotal role in achieving the key objective “zero-carbon emission” as countries agreed to reach a 1.5ᵒC global warming target according to the Paris agreement. Nowadays, due to the tremendous mobile and stationary consumption of small/large-format LIBs, the demand and consequently the price for such energy storage devices have been raised. The aforementioned challenges originate from the shrinkage of the major applied critical materials in these batteries, such as cobalt (Co), nickel (Ni), Lithium (Li), graphite (G), and manganese (Mn). Therefore, it is imperative to consider alternative elements to address issues corresponding to the limitation of resources around the globe. Potassium (K) is considered an effective alternative to Li since K is a more abundant element, has a higher operating potential, a faster diffusion rate, and the lowest stokes radius in comparison to the closest neighbors in the periodic table (Li and Na). Among all reported materials for metal-ion batteries, some of them possess the general formula AMXO4L [A = Li, Na, K; M = Fe, Ti, V; X = P, S, Si; L= O, F, OH] is of potential to be applied both as anode and cathode and enable researchers to investigate them in the full symmetric battery format. KTiPO4F (KTP structural material) has been previously reported by our group as a promising cathode with decent electronic properties. Herein, we report a synthesis, crystal structure characterization, morphology, as well as K-ion storage properties of KTiPO4F. Our investigation reveals that KTiPO4F delivers discharge capacity > 150 mAh/g at 26.6 mA/g (C/5 current rate) in the potential window of 0.001-3 V. Surprisingly, the cycling performance of C-KTiPO4F//K cell is stable for 1000 cycles at 130 mA/g (C current rate), presenting capacity > 130 mAh/g. More interestingly, we achieved to assemble full symmetric batteries where carbon-coated KTiPO4F serves as both negative and positive electrodes, delivering >70 mAh/g in the potential range of 0.001-4.2V.

Keywords: anode material, potassium battery, chemical characterization, electrochemical properties

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6273 Company-Independent Standardization of Timber Construction to Promote Urban Redensification of Housing Stock

Authors: Andreas Schweiger, Matthias Gnigler, Elisabeth Wieder, Michael Grobbauer

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Especially in the alpine region, available areas for new residential development are limited. One possible solution is to exploit the potential of existing settlements. Urban redensification, especially the addition of floors to existing buildings, requires efficient, lightweight constructions with short construction times. This topic is being addressed in the five-year Alpine Building Centre. The focus of this cooperation between Salzburg University of Applied Sciences and RSA GH Studio iSPACE is on transdisciplinary research in the fields of building and energy technology, building envelopes and geoinformation, as well as the transfer of research results to industry. One development objective is a system of wood panel system construction with a high degree of prefabrication to optimize the construction quality, the construction time and the applicability for small and medium-sized enterprises. The system serves as a reliable working basis for mastering the complex building task of redensification. The technical solution is the development of an open system in timber frame and solid wood construction, which is suitable for a maximum two-story addition of residential buildings. The applicability of the system is mainly influenced by the existing building stock. Therefore, timber frame and solid timber construction are combined where necessary to bridge large spans of the existing structure while keeping the dead weight as low as possible. Escape routes are usually constructed in reinforced concrete and are located outside the system boundary. Thus, within the framework of the legal and normative requirements of timber construction, a hybrid construction method for redensification created. Component structure, load-bearing structure and detail constructions are developed in accordance with the relevant requirements. The results are directly applicable in individual cases, with the exception of the required verifications. In order to verify the practical suitability of the developed system, stakeholder workshops are held on the one hand, and the system is applied in the planning of a two-storey extension on the other hand. A company-independent construction standard offers the possibility of cooperation and bundling of capacities in order to be able to handle larger construction volumes in collaboration with several companies. Numerous further developments can take place on the basis of the system, which is under open license. The construction system will support planners and contractors from design to execution. In this context, open means publicly published and freely usable and modifiable for own use as long as the authorship and deviations are mentioned. The companies are provided with a system manual, which contains the system description and an application manual. This manual will facilitate the selection of the correct component cross-sections for the specific construction projects by means of all component and detail specifications. This presentation highlights the initial situation, the motivation, the approach, but especially the technical solution as well as the possibilities for the application. After an explanation of the objectives and working methods, the component and detail specifications are presented as work results and their application.

Keywords: redensification, SME, urban development, wood building system

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6272 Feed Value of Selected Nigerian Browse Plants: Chemical Composition and in vitro Digestibility

Authors: Isaac Samuel

Abstract:

A study was conducted to determine the in-vitro degradation of selected Nigerian browse plants consumed by small ruminants on free range in northern guinea savannah region of Nigeria using in vitro gas production, proximate composition, fibre components, methane gas production and dry matter degradation as tools. The leaves samples of the selected browse plants were collected, processed and incubated using in vitro gas dry matter degradation techniques. Results obtained showed variation in the rate of degradation. The result obtained from chemical analysis showed that the CP content of A. occidentale (26.49%) was higher than F. thonningi (23.58%), M. indica (20.58%) and T. catappa (18.61%). Both ADF and NDF of A. occidentale (40.00 and 50.00) were as well higher than F. thonningi (20.00 and 40.00), M. indica (20.00 and 40.00) and T.catappa (20.00 and 42.00). Results from in vitro gas production however showed that T. catappa (23.67ml/DM) has a significantly higher (p<0.05) value than F.thonningi (20.67ml/DM), A. occidentale (16.67ml/DM), and M. indica(14.00ml/DM) at 72 hours of incubation. Methane gas production and in vitro gas production can be used to predict dry matter degradation and nutritive value of feedstuff for small ruminants. A. occidentale with the least methane gas production and highest crude protein (CP) content might have the most nutritive value among the browse plants investigated.

Keywords: in vitro, degradation, browse, gas production

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6271 Molecular Dynamics Simulation of Realistic Biochar Models with Controlled Microporosity

Authors: Audrey Ngambia, Ondrej Masek, Valentina Erastova

Abstract:

Biochar is an amorphous carbon-rich material generated from the pyrolysis of biomass with multifarious properties and functionality. Biochar has shown proven applications in the treatment of flue gas and organic and inorganic pollutants in soil and water/wastewater as a result of its multiple surface functional groups and porous structures. These properties have also shown potential in energy storage and carbon capture. The availability of diverse sources of biomass to produce biochar has increased interest in it as a sustainable and environmentally friendly material. The properties and porous structures of biochar vary depending on the type of biomass and high heat treatment temperature (HHT). Biochars produced at HHT between 400°C – 800°C generally have lower H/C and O/C ratios, higher porosities, larger pore sizes and higher surface areas with temperature. While all is known experimentally, there is little knowledge on the porous role structure and functional groups play on processes occurring at the atomistic scale, which are extremely important for the optimization of biochar for application, especially in the adsorption of gases. Atomistic simulations methods have shown the potential to generate such amorphous materials; however, most of the models available are composed of only carbon atoms or graphitic sheets, which are very dense or with simple slit pores, all of which ignore the important role of heteroatoms such as O, N, S and pore morphologies. Hence, developing realistic models that integrate these parameters are important to understand their role in governing adsorption mechanisms that will aid in guiding the design and optimization of biochar materials for target applications. In this work, molecular dynamics simulations in the isobaric ensemble are used to generate realistic biochar models taking into account experimentally determined H/C, O/C, N/C, aromaticity, micropore size range, micropore volumes and true densities of biochars. A pore generation approach was developed using virtual atoms, which is a Lennard-Jones sphere of varying van der Waals radius and softness. Its interaction via a soft-core potential with the biochar matrix allows the creation of pores with rough surfaces while varying the van der Waals radius parameters gives control to the pore-size distribution. We focused on microporosity, creating average pore sizes of 0.5 - 2 nm in diameter and pore volumes in the range of 0.05 – 1 cm3/g, which corresponds to experimental gas adsorption micropore sizes of amorphous porous biochars. Realistic biochar models with surface functionalities, micropore size distribution and pore morphologies were developed, and they could aid in the study of adsorption processes in confined micropores.

Keywords: biochar, heteroatoms, micropore size, molecular dynamics simulations, surface functional groups, virtual atoms

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6270 Antioxidant and Anti-Inflammatory Activities of Bioactive Compounds Derived from Thunbergia laurifolia Aqueous Leave Extract

Authors: Marasri Junsi, Sunisa Siripongvutikorn, Chutha Takahashi Yupanqui, Worrapong Usawakesmanee

Abstract:

Thunbergia laurifolia has been used for folklore medicine purposes and consumed in the form of herbal tea in Thailand since ancient times. To evaluate the bioactive compounds of aqueous leave extract possessed antioxidant and anti-inflammatory activities. The antioxidant activities were examined by total extractable phenolic content (TPC), total extractable flavonoid content (TFC), ABTS radical scavenging, DPPH radical scavenging, FRAP reducing antioxidant power expressed as mg of gallic acid trolox and caffeic acid for the equivalents. Results indicated that the extract had high TPC and antioxidant activities. In addition, the HPLC-DAD analysis of phenolics and flavonoids indicated the presence of caffeic acid and rutin as bioactive compounds. Exposure of cells with the extract using nitric oxide (NO) production in RAW 264.7 murine macrophage cell line induced by lipopolysaccharide (LPS) was significantly reduced NO production and increased cell proliferation. The obtained results demonstrated that the extract contains a high potential to be used as anti-inflammatory and antioxidant substances.

Keywords: Thunbergia laurifolia, anti-inflammatory, antioxidant activities, RAW264.7

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6269 Preparation and Characterization of Conductive Poly(N-Ethyl Aniline)/Kaolinite Composite Material by Chemical Polymerization

Authors: Hande Taşdemir, Meral Şahin, Mehmet Saçak

Abstract:

Conductive composite materials obtained by physical or chemical mixing of two or more components having conducting and insulating properties have been increasingly attracted. Kaolinite in kaolin clays is one of silicates with two layers of molecular sheets of (Si2O5)2− and [Al2(OH)4]2+ with the chemical composition Al2Si2O5(OH)4. The most abundant hydrophillic kaolinite is extensively used in industrial processes and therefore it is convenient for the preparation of organic/inorganic composites. In this study, conductive poly(N-ethylaniline)/kaolinite composite was prepared by chemical polymerization of N-ethyl aniline in the presence of kaolinite particles using ammonium persulfate as oxidant in aqueous acidic medium. Poly(N-ethylaniline) content and conductivity of composite prepared were systematically investigated as a function of polymerization conditions such as ammonium persulfate, N-ethyl aniline and HCl concentrations. Poly(N-ethylaniline) content and conductivity of composite increased with increasing oxidant and monomer concentrations up to 0.1 M and 0.2 M, respectively, and decreased at higher concentrations. The maximum yield of polymer in the composite (15.0%) and the highest conductivity value of the composite (5.0×10-5 S/cm) was achieved by polymerization for 2 hours at 20°C in HCl of 0.5 M. The structure, morphological analyses and thermal behaviours of poly(N-ethylaniline)/kaolinite composite were characterized by FTIR and XRD spectroscopy, SEM and TGA techniques.

Keywords: kaolinite, poly(N-ethylaniline), conductive composite, chemical polymerization

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6268 School Administrators’ Perspectives on Child Neglect and Abuse and Intervention Methods

Authors: Eylem G. Cengiz, Ersin Çilek, Gözde Başkaya, Havva Nur Taş

Abstract:

It is possible to define the abuse and neglect of the child as a social problem. Such adverse experiences of the child are witnessed by wider social circles as well as his or her immediate environment. The most effective institution among these social circles is the school. The awareness of teachers, administrators, and even auxiliary personnel on this issue can act as a protective and preventive buffer because teachers have the opportunity to be with children every day and constantly observe them; therefore, they can notice the physical and mental changes in students. Furthermore, school administrators have an undeniable role in recognizing and responding to the risk of neglect and abuse. This study aims to evaluate the awareness of school administrators on the risk factors, clues, and ways of intervention towards abuse and neglect through the scenarios given to them. Data were collected from 37 primary, secondary, and high school administrators working in various provinces of Turkey through descriptive and scenario-based questions to determine their general knowledge of the concepts of neglect and abuse and their general tendencies towards practice. Descriptive questions were evaluated with content analysis, and scenario-based questions were evaluated with numerical qualitative data analysis. Concepts and themes were tried to be reached by content analysis from the descriptive data collected. When the results are evaluated in general, it is striking that the concept of child abuse means only sexual abuse for some school administrators. There is an important uncertainty for school administrators in the content of the idea of neglect. When the views on the causes of neglect and abuse are examined, the family factor was seen as the primary source of both neglect and abuse. In addition, among the prevention strategies applied by school administrators, intervention for the family -interviewing and informing- was recommended by only 9 (29%) out of 31 administrators. When the responses to the physical, emotional, and sexual abuse scenarios are examined, it is revealed that the administrators generally realize the abuse but fail to develop an appropriate/whole intervention method. The research results show that school administrators' awareness should be increased. Although administrators have sensitivity towards children, they should be empowered to recognize all types of neglect and abuse and develop appropriate intervention tools.

Keywords: assessment child abuse and neglect, child abuse, child neglect, school administrators

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6267 Successful Public-Private Partnership Through the Impact of Environmental Education: A Case Study on Transforming Community Confrict into Harmony in the Dongpian Community

Authors: Men An Pan, Ho Hsiung Huang, Jui Chuan Lin, Tsui Hsun Wu, Hsing Yuan Yen

Abstract:

Pingtung County, located in the southernmost region of Taiwan, has the largest number of pig farms in the country. In the past, livestock operators in Dongpian Village discharged their wastewater into the nearby water bodies, causing water pollution in the local rivers and polluting the air with the stench of the pig excrement. These resulted in many complaints from the local residents. In response to a long time fighting back of the community against the livestock farms due to the confrict, the County Government's Environmental Protection Bureau (PTEPB) examined potential wayouts in addition to heavy fines to the perpetrators. Through helping the livestock farms to upgrade their pollution prevention equipment, promoting the reuse of biogas residue and slurry from the pig excrement, and environmental education, the confrict was successfully resolved. The properly treated wastewater from the livestock farms has been freely provided to the neighboring farmlands via pipelines and tankers. Thus, extensive cultivation of bananas, papaya, red dragon fruit, Inca nut, and cocoa has resulted in 34% resource utilization of biogas residue as a fertilizer. This has encouraged farmers to reduce chemical fertilizers and use microbial materials like photosynthetic bacteria after banning herbicides while lowering the cost of wastewater treatment in livestock farms and alleviating environmental pollution simultaneously. That is, the livestock farms fully demonstrate the determination to fulfill their corporate social responsibility (CSR). Due to the success, Eight farms jointly established a social enterprise - "Dongpian Gemstone Village Co., Ltd." to promote organic farming through a "shared farm." The company appropriates 5% of its total revenue back to the community through caregiving services for the elderly and a fund for young local farmers. The community adopted the Satoyama Initiative in accordance with the Conference of the CBD COP10. Through the positive impact of environmental education, the community seeks to realize the coexistence between society and nature while maintaining and developing socio-economic activities (including agriculture) with respect for nature and building a harmonic relationship between humans and nature. By way of sustainable management of resources and ensuring biodiversity, the community is transforming into a socio-ecological production landscape. Apart from nature conservation and watercourse ecology, preserving local culture is also a key focus of the environmental education. To mitigate the impact of global warming and climate change, the community and the government have worked together to develop a disaster prevention and relief system, strive to establish a low-carbon emitting homeland, and become a model for resilient communities. By the power of environmental education, this community has turned its residents’ hearts and minds into concrete action, fulfilled social responsibility, and moved towards realizing the UN SDGs. Even though it is not the only community to integrate government agencies, research institutions, and NGOs for environmental education, it is a prime example of a low-carbon sustainable community that achieves more than 9 SDGs, including responsible consumption and production, climate change action, and diverse partnerships. The community is also leveraging environmental education to become a net-zero carbon community targeted by COP26.

Keywords: environmental education, biogas residue, biogas slurry, CSR, SDGs, climate change, net-zero carbon emissions

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6266 Influence of Alccofine on Semi-Light Weight Concrete under Accelerated Curing and Conventional Curing Regimes

Authors: P. Parthiban, J. Karthikeyan

Abstract:

This paper deals with the performance of semi-light weight concrete, prepared by using wood ash pellets as coarse aggregates which were improved by partial replacement of cement with alccofine. Alccofine is a mineral admixture which contains high glass content obtained through the process of controlled granulation. This is finer than cement which carries its own pozzolanic property. Therefore, cement could be replaced by alccofine as 0%, 5%, 10%, 15%, 20%, 25%, 30%, 35%, 40%, 45%, 50%, 55%, 60%, 65%, and 70% to enhance the strength and durability properties of concrete. High range water reducing admixtures (HRWA) were used in these mixes which were dosed up to 1.5% weight of the total cementitious content (alccofine & cement). It also develops the weaker transition zone into more impermeable layer. Specimens were subjected in both the accelerated curing method as well as conventional curing method. Experimental results were compared and reported, in that the maximum compressive strength of 32.6 MPa was achieved on 28th day with 30% replacement level in a density of 2200 kg/m3 to a conventional curing, while in the accelerated curing, maximum compressive strength was achieved at 40% replacement level. Rapid chloride penetration test (RCPT) output results for the conventional curing method at 0% and 70% give 3296.7 and 545.6 coulombs.

Keywords: Alccofine, compressive strength, RCPT, wood ash pellets

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6265 Stabilization of Expansive Soils with Polypropylene Fiber

Authors: Ali Sinan Soğancı

Abstract:

Expansive soils are often encountered in many parts of the world, especially in arid and semi-arid fields. Such kind of soils, generally including active clay minerals in low water content, enlarge in volume by absorbing the water through the surface and cause a great harm to the light structures such as channel coating, roads and airports. The expansive soils were encountered on the path of Apa-Hotamış conveyance channel belonging to the State Hydraulic Works in the region of Konya. In the research done in this area, it is predicted that the soil has a swollen nature and the soil should be filled with proper granular equipment by digging the ground to 50-60 cm. In this study, for purpose of helping the other research to be done in the same area, it is thought that instead of replacing swollen soil with the granular soil, by stabilizing it with polypropylene fiber and using it its original place decreases effect of swelling percent, in this way the cost will be decreased. Therefore, a laboratory tests were conducted to study the effects of polypropylene fiber on swelling characteristics of expansive soil. Test results indicated that inclusion of fiber reduced swell percent of expansive soil. As the fiber content increased, the unconfined compressive strength was increased. Finally, it can be say that stabilization of expansive soils with polypropylene fiber is an effective method.

Keywords: expansive soils, polypropylene fiber, stabilization, swelling percent

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6264 Weeds Density Affects Yield and Quality of Wheat Crop under Different Crop Densities

Authors: Ijaz Ahmad

Abstract:

Weed competition is one of the major biotic constraints in wheat crop productivity. Avena fatua L. and Silybum marianum (L.) Gaertn. are among the worst weeds of wheat, greatly deteriorating wheat quality subsequently reducing its market value. In this connection, two-year experiments were conducted in 2018 & 2019. Different seeding rate wheat viz; 80, 100, 120 and 140 kg ha-1 and different weeds ratio (A. fatua: S. marianum ) sown at the rate 1:8, 2:7, 3:6, 4:5, 5:4, 6:3, 7:2, 8:1 and 0:0 respectively. The weeds ratio and wheat densities are indirectly proportional. However, the wheat seed at the rate of 140 kg ha-1 has minimal weeds interference. Yield losses were 17.5% at weeds density 1:8 while 7.2% at 8:1. However, in wheat density, the highest percent losses were computed on 80 kg ha-1 while the lowest was recorded on 140 kg ha-1. Since due to the large leaf canopy of S. marianum other species can't sustain their growth. Hence, it has been concluded that S. marianum is the hotspot that causes reduction to the yield-related parameters, followed by A. fatua and the other weeds. Due to the morphological mimicry of A. fatua with wheat crop during the vegetative growth stage, it cannot be easily distinguished. Therefore, managing A. fatua and S. marianum before seed setting is recommended for reducing the future weed problem. Based on current studies, it is suggested that sowing wheat seed at the rate of 140 kg ha-1 is recommended to better compete with all the field weeds.

Keywords: fat content, holly thistle, protein content, weed competition, wheat, wild oat

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6263 Mood Choices and Modality Patterns in Donald Trump’s Inaugural Presidential Speech

Authors: Mary Titilayo Olowe

Abstract:

The controversies that trailed the political campaign and eventual choice of Donald Trump as the American president is so great that expectations are high as to what the content of his inaugural speech will portray. Given the fact that language is a dynamic vehicle of expressing intentions, the speech needs to be objectively assessed so as to access its content in the manner intended through the three strands of meaning postulated by the Systemic Functional Grammar (SFG): the ideational, the interpersonal and the textual. The focus of this paper, however, is on the interpersonal meaning which deals with how language exhibits social roles and relationship. This paper, therefore, attempts to analyse President Donald Trump’s inaugural speech to elicit interpersonal meaning in it. The analysis is done from the perspective of mood and modality which are housed in SFG. Results of the mood choice which is basically declarative, reveal an information-centered speech while the high option for the modal verb operator ‘will’ shows president Donald Trump’s ability to establish an equal and reliant relationship with his audience, i.e., the Americans. In conclusion, the appeal of the speech to different levels of Interpersonal meaning is largely responsible for its overall effectiveness. One can, therefore, understand the reason for the massive reaction it generates at the center of global discourse.

Keywords: interpersonal, modality, mood, systemic functional grammar

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6262 Design, Implementation, and Evaluation of ALS-PBL Model in the EMI Classroom

Authors: Yen-Hui Lu

Abstract:

In the past two decades, in order to increase university visibility and internationalization, English as a medium of instruction (EMI) has become one of the main language policies in higher education institutions where English is not a dominant language. However, given the complex, discipline-embedded nature of academic communication, academic literacy does not come with students’ everyday language experience, and it is a challenge for all students. Particularly, to engage students in the effective learning process of discipline concepts in the EMI classrooms, teachers need to provide explicit academic language instruction to assist students in deep understanding of discipline concepts. To bridge the gap between academic language development and discipline learning in the EMI classrooms, the researcher incorporates academic language strategies and key elements of project-based learning (PBL) into an Academic Language Strategy driven PBL (ALS-PBL) model. With clear steps and strategies, the model helps EMI teachers to scaffold students’ academic language development in the EMI classrooms. ALS-PBL model includes three major stages: preparation, implementation, and assessment. First, in the preparation stage, ALS-PBL teachers need to identify learning goals for both content and language learning and to design PBL topics for investigation. Second, during the implementation stage, ALS-PBL teachers use the model as a guideline to create a lesson structure and class routine. There are five important elements in the implementation stage: (1) academic language preparation, (2) connecting background knowledge, (3) comprehensible input, (4) academic language reinforcement, and (5) sustained inquiry and project presentation. Finally, ALS-PBL teachers use formative assessments such as student learning logs, teachers’ feedback, and peer evaluation to collect detailed information that demonstrates students’ academic language development in the learning process. In this study, ALS-PBL model was implemented in an interdisciplinary course entitled “Science is Everywhere”, which was co-taught by five professors from different discipline backgrounds, English education, civil engineering, business administration, international business, and chemical engineering. The purpose of the course was to cultivate students’ interdisciplinary knowledge as well as English competency in disciplinary areas. This study used a case-study design to systematically investigate students’ learning experiences in the class using ALS-PBL model. The participants of the study were 22 college students with different majors. This course was one of the elective EMI courses in this focal university. The students enrolled in this EMI course to fulfill the school language policy, which requires the students to complete two EMI courses before their graduation. For the credibility, this study used multiple methods to collect data, including classroom observation, teachers’ feedback, peer assessment, student learning log, and student focus-group interviews. Research findings show four major successful aspects of implementing ALS-PBL model in the EMI classroom: (1) clear focus on both content and language learning, (2) meaningful practice in authentic communication, (3) reflective learning in academic language strategies, and (4) collaborative support in content knowledge.This study will be of value to teachers involved in delivering English as well as content lessons to language learners by providing a theoretically-sound practical model for application in the classroom.

Keywords: academic language development, content and language integrated learning, english as a medium of instruction, project-based learning

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6261 Plot Scale Estimation of Crop Biophysical Parameters from High Resolution Satellite Imagery

Authors: Shreedevi Moharana, Subashisa Dutta

Abstract:

The present study focuses on the estimation of crop biophysical parameters like crop chlorophyll, nitrogen and water stress at plot scale in the crop fields. To achieve these, we have used high-resolution satellite LISS IV imagery. A new methodology has proposed in this research work, the spectral shape function of paddy crop is employed to get the significant wavelengths sensitive to paddy crop parameters. From the shape functions, regression index models were established for the critical wavelength with minimum and maximum wavelengths of multi-spectrum high-resolution LISS IV data. Moreover, the functional relationships were utilized to develop the index models. From these index models crop, biophysical parameters were estimated and mapped from LISS IV imagery at plot scale in crop field level. The result showed that the nitrogen content of the paddy crop varied from 2-8%, chlorophyll from 1.5-9% and water content variation observed from 40-90% respectively. It was observed that the variability in rice agriculture system in India was purely a function of field topography.

Keywords: crop parameters, index model, LISS IV imagery, plot scale, shape function

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6260 Impacts of Low-Density Polyethylene (Plastic Shopping Bags) on Structural Strength and Permeability of Hot-Mix-Asphalt Pavements

Authors: Chayanon Boonyuid

Abstract:

This paper experiments the effects of low-density polyethylene (LDPE) on the structural strength and permeability of hot-mix-asphalt (HMA) pavements. Different proportions of bitumen (4%, 4.5%, 5%, 5.5% and 6% of total aggregates) and plastic (5%, 10% and 15% of bitumen) contents in HMA mixtures were investigated to estimate the optimum mixture of bitumen and plastic in HMA pavement with long-term performance. Marshall Tests and Falling Head Tests were performed to experiment the structure strength and permeability of HMA mixtures with different percentages of plastic materials and bitumen. The laboratory results show that the optimum binder content was 5.5% by weight of aggregates with higher contents of plastic materials, increase structural stability, reduce permanent deformation, increase ductility, and improve fatigue life of HMA pavements. The use of recycled plastic shopping bags can reduce the use of bitumen content by 0.5% - 1% in HMA mixtures resulting in cheaper material costs with better long-term performance. The plastic materials increase the impermeability of HMA pavements. This study has two-fold contributions: optimum contents of both bitumen and plastic materials in HMA mixtures and the impacts of plastic materials on the permeability of HMA pavements.

Keywords: plastic bags, bitumen, structural strength, permeability

Procedia PDF Downloads 142
6259 Zinc Nanoparticles Modified Electrode as an Insulin Sensor

Authors: Radka Gorejova, Ivana Sisolakova, Jana Shepa, Frederika Chovancova, Renata Orinakova

Abstract:

Diabetes mellitus (DM) is a serious metabolic disease characterized by chronic hyperglycemia. Often, the symptoms are not sufficiently observable at early stages, and so hyperglycemia causes pathological and functional changes before the diagnosis of the DM. Therefore, the development of an electrochemical sensor that will be fast, accurate, and instrumentally undemanding is currently needful. Screen-printed carbon electrodes (SPCEs) can be considered as the most suitable matrix material for insulin sensors because of the small size of the working electrode. It leads to the analyst's volume reduction to only 50 µl for each measurement. The surface of bare SPCE was modified by a combination of chitosan, multi-walled carbon nanotubes (MWCNTs), and zinc nanoparticles (ZnNPs) to obtain better electrocatalytic activity towards insulin oxidation. ZnNPs were electrochemically deposited on the chitosan-MWCNTs/SPCE surface using the pulse deposition method. Thereafter, insulin was determined on the prepared electrode using chronoamperometry and electrochemical impedance spectroscopy (EIS). The chronoamperometric measurement was performed by adding a constant amount of insulin in 0.1 M NaOH and PBS (2 μl) with the concentration of 2 μM, and the current response of the system was monitored after a gradual increase in concentration. Subsequently, the limit of detection (LOD) of the prepared electrode was determined via the Randles-Ševčík equation. The LOD was 0.47 µM. Prepared electrodes were studied also as the impedimetric sensors for insulin determination. Therefore, various insulin concentrations were determined via EIS. Based on the performed measurements, the ZnNPs/chitosan-MWCNTs/SPCE can be considered as a potential candidate for novel electrochemical sensor for insulin determination. Acknowledgments: This work has been supported by the projects Visegradfund project number 22020140, VEGA 1/0095/21 of the Slovak Scientific Grant Agency, and APVV-PP-COVID-20-0036 of the Slovak Research and Development Agency.

Keywords: zinc nanoparticles, insulin, chronoamperometry, electrochemical impedance spectroscopy

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6258 Intellectual Capital Disclosure: Profiles of Spanish Public Universities

Authors: Yolanda Ramírez, Ángel Tejada, Agustín Baidez

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In the higher education setting, there is a current trend in society toward greater openness and transparency. The economic, social and political changes that have occurred in recent years in public sector universities (particularly the New Public Management, the Bologna Process and the emergence of the “third mission”) call for a wider disclosure of value created by universities to support fundraising activities, to ensure accountability in the use of public funds and the outcomes of research and teaching, as well as close relationships with industries and territories. The paper has two purposes: 1) to explore the intellectual capital (IC) disclosure in Spanish universities through their websites, and 2) to identify university profiles. This study applies a content analysis to analyze the institutional websites of Spanish public universities and a cluster analysis. The analysis reveals that Spanish universities’ website content usually relates to human capital, while structural and relational capitals are less widely disclosed. Our research identifies three behavioral profiles of Spanish universities with regard to the online disclosure of IC (universities more proactive, universities less proactive and universities adopt a middle position in this regard. The results can serve as encouragement to university managers to enhance online IC disclosure to meet the information needs of university stakeholders.

Keywords: universities, intellectual capital, disclosure, internet

Procedia PDF Downloads 154
6257 The Environmental Effects of Amalgam Tooth Fillings

Authors: Abdulsalam I. Rafida, Abdulhmid M. Alkout, Abdultif M. Alroba

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This study investigates the heavy metal content in the saliva of persons with amalgam tooth fillings. For this purpose, samples of saliva have been collected based on two factors i.e. the number of amalgam fillings in the mouth (one, two or three fillings), and the time factor i.e. the time since the fillings have been in place (less than a year and more than a year). Samples of saliva have also been collected from persons with no amalgam tooth fillings for control. The samples that have been collected so far, have been examined for the basic heavy metal content featuring amalgam, which include mercury (Hg) and silver (Ag). However, all the above mentioned elements have been detected in the samples of saliva of the persons with amalgam tooth fillings, though with varying amounts depending on the number of fillings. Thus, for persons with only one filling the average quantities were found to be 0.00061 ppm and 0.033 ppm for Hg and Ag respectively. On the other hand for persons with two fillings the average quantities were found to be 0.0012 ppm and 0.029 ppm for each of the two elements respectively. However, in order to understand the chemical reactions associated with amalgam tooth fillings in the mouth, the material have been treated outside the mouth using some nutrient media. Those media included drinking water, fizzy drinks and hot tea. All three media have been found to contain the three elements after amalgam treatment. Yet, the fizzy drink medium was found to contain the highest levels of those elements.

Keywords: amalgam, mercury, silver, fizzy drinks, media

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6256 Analysis of Histamine Content in Selected Food Products from the Serbian Market

Authors: Brizita Djordjevic, Bojana Vidovic, Milica Zrnic, Uros Cakar, Ivan Stankovic, Davor Korcok, Sladjana Sobajic

Abstract:

Histamine is a biogenic amine, which is formed by enzymatic decarboxylation from the amino acid histidine. It can be found in foods such as fish and fish products, meat and fermented meat products, cheese, wine and beer. The presence of histamine in these foods can indicate microbiological spoilage or poor manufacturing processes. The consumption of food containing large amounts of histamine can have toxicological consequences. In 62 food products (31 canned fish products, 19 wines and 12 cheeses) from the market of Serbia the content of histamine was determined using enzyme-linked immunosorbent assay (ELISA) test kit according to the manufacturer's instructions (Immunolab GmbH, Kassel, Germany). The detection limits of this assay were 20 µg/kg for fish and cheese and 4 µg/L for wine. The concentration of histamine varied between 0.16-207 mg/kg in canned fish products, 0.03-1.47 mg/kg in cheeses and 0.01- 0.18 mg/L in wines. In all analyzed canned fish products the results obtained for the histamine were below the limits set by European and national legislation, so they can be considered acceptable and safe for the health consumers. The levels of histamine in analyzed cheeses and wines were very low and did not pose safety concerns.

Keywords: cheese, enzyme-linked immunosorbent assay, histamine, fish products, wine

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6255 Tax Avoidance During The Financial Crisis: Role Of Independent Commissioners And External Auditors

Authors: Yasir Ramadhan

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This study aims to investigate tax avoidance practices when a financial crisis occurs due to the effects of the COVID-19 pandemic. This study also finds out how the influence of independent commissioners and external auditors on tax avoidance practices during the COVID-19 pandemic. Tax avoidance practices are measured by the current ETR. The role of the independent board of commissioners is measured by the proportion of independent commissioners in the composition of the board of commissioners, while the external auditor is measured by audit quality. In this study, there were 342 observations of companies listed on the Indonesia Stock Exchange from 2019 to 2020. This study used the difference-in-differences (DiD) method in data analysis. The results of this study indicate that companies do tax avoidance during the COVID-19 pandemic. Meanwhile, independent commissioners and qualified audits are not proven to be able to negate tax avoidance practices during the COVID-19 Pandemic. These results also show that a higher proportion of independent commissioners and audit quality are not sufficient for countries with low levels of auditor litigation and investor protection and weak regulatory frameworks.

Keywords: audit, commissioner, tax avoidance, COVID-19 pandemic

Procedia PDF Downloads 143