Search results for: value added intellectual coefficient
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 4756

Search results for: value added intellectual coefficient

1606 A Study of 3 Different Reintroduction Regimens in Anti-Tubercular Therapy-Induced Hepatitis in Extra-Pulmonary Tuberculosis

Authors: Alpana Meena

Abstract:

Background: Tuberculosis is one of the major causes of death in south-east nations. Anti-TB–induced hepatotoxicity (AIH) is associated with a mortality of 6%–12%. The risk is increased when the drugs are combined. Reintroduction of anti-tuberculosis drugs in patients with AIH has never been studied systematically. The present study was planned to see the clinical profile of patients of AIH and the response to reintroduction of therapy. Methods: The trial was conducted in the Department of Medicine, Maulana Azad Medical College and associated Lok Nayak Hospital, on 32 patients with extra-pulmonary tuberculosis who developed AIH. Patients were randomly allocated into 3 groups. In group 1- Isoniazid (INH) and Rifampicin (RIF) were given at full dosages (weight calculated) from day 1. In group 2- RIF was given at maximum dosage from day 1 and INH at maximum dosage from day 8. In group 3- INH was given at maximum dosage from day 1 and RIF at maximum dosage from day 8. Pyrazinamide was added when above regimens were tolerated. Results: The mean age of presentation was 29.37±13.497 years. The incidence was found to be highest in patients with tubercular meningitis (41%) followed by abdominal, pericardial, disseminated, spinal, and lymph nodes. The mean latent period for development of AIH was 7.84 days ± 6.149 days and the median normalization days for LFT’s was 8.81 ± 4.22 days (3-21). In the study, 21% patients had recurrence of AIH with majority of patients having tolerated the reintroduction of drugs. Pyrazinamide was introduced after establishing isoniazid and rifampicin safety, thus emphasizing the role of gradual reintroduction of ATT to avoid the combined effects of hepatotoxicity. Conclusion: To conclude, the recurrence rate of hepatotoxicity was not statistically significant between the three groups studied (p > 0.05), and thus all 3 hepatotoxic drugs can be reintroduced safely in patients developing AIH.

Keywords: anti-tubercular therapy induced hepatotoxicity, extra-pulmonary tuberculosis, reintroduction regimens, risk factors

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1605 Awareness of Drug Interactions among Physicians at Governmental Health Centers in Bahrain

Authors: Yasin I. Tayem, Jamil Ahmed, Mahmood Bahzad, Abdullah Alnama, Fahad Al Asfoor, Mahmood A. Jalil, Mohammed Radhi, Ahmed Alenezi, Khalid A. J. Al-Khaja

Abstract:

Drug-drug interactions (DDIs) represent a significant cause of patient’s morbidity and mortality. The rate of DDIs is rapidly increasing worldwide with the increasing proportion of ageing population and frequent requirement of polypharmacy-prescription of multiple drugs to treat comorbidities. Prescribing physicians are responsible for checking their prescriptions for the presence and severity of DDIs. However, since a large number of new drugs are approved and marketed every year, new interactions between medications are increasingly reported. Consequently, it is no longer practical for physicians to rely only upon their previous knowledge of medicine to avoid potential DDIs. The aim of this study was to explore the perceptions of physicians working at primary healthcare centers in Bahrain towards DDIs and how they manage them during their practice. Methodology: In this cross-sectional study, physicians working at all governmental primary healthcare centers in Bahrain were invited to voluntarily, privately and anonymously respond to a self-administered questionnaire. The questionnaire aims to assess their self-reported knowledge of DDIs and how they check for them in their practice. The participants were requested to provide socio demographic data and information related to their attitudes towards DDIs including strategies they employ for detecting and managing them, and their awareness of drugs which commonly cause DDIs. At the end of the questionnaire, an open-ended item was added to allow participants to further add any comment. Findings and Conclusions: The study is going on currently, and the results and conclusions will be presented at the conference.

Keywords: awareness, drug interactions, health centres, physicians

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1604 The Effect of Cooling Tower Fan on the Performance of the Chiller Plant

Authors: Ankitsinh Chauhan, Vimal Patel, A. D. Parekh, Ishant patil

Abstract:

This study delves into the crucial influence of cooling tower fan operation on the performance of a chiller plant, with a specific focus on the Chiller Plant at SVNIT. Continuous operation of the chiller plant led to unexpected damage to the cooling tower's belt drive, rendering the cooling tower fan non-operational. Consequently, the efficiency of heat transfer in the condenser was significantly impaired. In response, we analyzed and calculated several vital parameters, including the Coefficient of Performance (COP), heat rejection in the condenser (Qc), work required for the compressor (Wc), and heat absorbed by the refrigerant in the evaporator (Qe). Our findings revealed that in the absence of the cooling tower fan, relying solely on natural convection, the COP of the chiller plant reached a minimum value of 5.49. However, after implementing a belt drive to facilitate forced convection for the cooling tower fan, the COP of the chiller plant experienced a noteworthy improvement, reaching approximately 6.27. Additionally, the utilization of forced convection resulted in an impressive reduction of 8.9% in compressor work, signifying enhanced energy efficiency. This study underscores the critical role of cooling tower fan operation in optimizing chiller plant performance, with practical implications for energy-efficient HVAC systems. It highlights the potential benefits of employing forced convection mechanisms, such as belt drives, to ensure efficient heat transfer in the condenser, ultimately contributing to improved energy utilization and reduced operational costs in cooling.

Keywords: cooling tower, chiller Plant, cooling tower fan, energy efficiency, VCRS.

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1603 Low-Cost Monitoring System for Hydroponic Urban Vertical Farms

Authors: Francesco Ruscio, Paolo Paoletti, Jens Thomas, Paul Myers, Sebastiano Fichera

Abstract:

This paper presents the development of a low-cost monitoring system for a hydroponic urban vertical farm, enabling its automation and a quantitative assessment of the farm performance. Urban farming has seen increasing interest in the last decade thanks to the development of energy efficient and affordable LED lights; however, the optimal configuration of such systems (i.e. amount of nutrients, light-on time, ambient temperature etc.) is mostly based on the farmers’ experience and empirical guidelines. Moreover, even if simple, the maintenance of such systems is labor intensive as it requires water to be topped-up periodically, mixing of the nutrients etc. To unlock the full potential of urban farming, a quantitative understanding of the role that each variable plays in the growth of the plants is needed, together with a higher degree of automation. The low-cost monitoring system proposed in this paper is a step toward filling this knowledge and technological gap, as it enables collection of sensor data related to water and air temperature, water level, humidity, pressure, light intensity, pH and electric conductivity without requiring any human intervention. More sensors and actuators can also easily be added thanks to the modular design of the proposed platform. Data can be accessed remotely via a simple web interface. The proposed platform can be used both for quantitatively optimizing the setup of the farms and for automating some of the most labor-intensive maintenance activities. Moreover, such monitoring system can also potentially be used for high-level decision making, once enough data are collected.

Keywords: automation, hydroponics, internet of things, monitoring system, urban farming

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1602 The Protection of Artificial Intelligence (AI)-Generated Creative Works Through Authorship: A Comparative Analysis Between the UK and Nigerian Copyright Experience to Determine Lessons to Be Learnt from the UK

Authors: Esther Ekundayo

Abstract:

The nature of AI-generated works makes it difficult to identify an author. Although, some scholars have suggested that all the players involved in its creation should be allocated authorship according to their respective contribution. From the programmer who creates and designs the AI to the investor who finances the AI and to the user of the AI who most likely ends up creating the work in question. While others suggested that this issue may be resolved by the UK computer-generated works (CGW) provision under Section 9(3) of the Copyright Designs and Patents Act 1988. However, under the UK and Nigerian copyright law, only human-created works are recognised. This is usually assessed based on their originality. This simply means that the work must have been created as a result of its author’s creative and intellectual abilities and not copied. Such works are literary, dramatic, musical and artistic works and are those that have recently been a topic of discussion with regards to generative artificial intelligence (Generative AI). Unlike Nigeria, the UK CDPA recognises computer-generated works and vests its authorship with the human who made the necessary arrangement for its creation . However, making necessary arrangement in the case of Nova Productions Ltd v Mazooma Games Ltd was interpreted similarly to the traditional authorship principle, which requires the skills of the creator to prove originality. Although, some recommend that computer-generated works complicates this issue, and AI-generated works should enter the public domain as authorship cannot be allocated to AI itself. Additionally, the UKIPO recognising these issues in line with the growing AI trend in a public consultation launched in the year 2022, considered whether computer-generated works should be protected at all and why. If not, whether a new right with a different scope and term of protection should be introduced. However, it concluded that the issue of computer-generated works would be revisited as AI was still in its early stages. Conversely, due to the recent developments in this area with regards to Generative AI systems such as ChatGPT, Midjourney, DALL-E and AIVA, amongst others, which can produce human-like copyright creations, it is therefore important to examine the relevant issues which have the possibility of altering traditional copyright principles as we know it. Considering that the UK and Nigeria are both common law jurisdictions but with slightly differing approaches to this area, this research, therefore, seeks to answer the following questions by comparative analysis: 1)Who is the author of an AI-generated work? 2)Is the UK’s CGW provision worthy of emulation by the Nigerian law? 3) Would a sui generis law be capable of protecting AI-generated works and its author under both jurisdictions? This research further examines the possible barriers to the implementation of the new law in Nigeria, such as limited technical expertise and lack of awareness by the policymakers, amongst others.

Keywords: authorship, artificial intelligence (AI), generative ai, computer-generated works, copyright, technology

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1601 Re-interpreting Ruskin with Respect to the Wall

Authors: Anjali Sadanand, R. V. Nagarajan

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Architecture morphs with advances in technology and the roof, wall, and floor as basic elements of a building, follow in redefining themselves over time. Their contribution is bound by time and held by design principles that deal with function, sturdiness, and beauty. Architecture engages with people to give joy through its form, material, design structure, and spatial qualities. This paper attempts to re-interpret John Ruskin’s “Seven lamps of Architecture” in the context of the architecture of the modern and present period. The paper focuses on the “wall” as an element of study in this context. Four of Ruskin’s seven lamps will be discussed, namely beauty, truth, life, and memory, through examples of architecture ranging from modernism to contemporary architecture of today. The study will focus on the relevance of Ruskin’s principles to the “wall” in specific, in buildings of different materials and over a range of typologies from all parts of the world. Two examples will be analyzed for each lamp. It will be shown that in each case, there is relevance to the significance of Ruskin’s lamps in modern and contemporary architecture. Nature to which Ruskin alludes to for his lamp of “beauty” is found in the different expressions of interpretation used by Corbusier in his Villa Stein façade based on proportion found in nature and in the direct expression of Toyo Ito in his translation of an understanding of the structure of trees into his façade design of the showroom for a Japanese bag boutique. “Truth” is shown in Mies van der Rohe’s Crown Hall building with its clarity of material and structure and Studio Mumbai’s Palmyra House, which celebrates the use of natural materials and local craftsmanship. “Life” is reviewed with a sustainable house in Kerala by Ashrams Ravi and Alvar Aalto’s summer house, which illustrate walls as repositories of intellectual thought and craft. “Memory” is discussed with Charles Correa’s Jawahar Kala Kendra and Venturi’s Vana Venturi house and discloses facades as text in the context of its materiality and iconography. Beauty is reviewed in Villa Stein and Toyo Ito’s Branded Retail building in Tokyo. The paper thus concludes that Ruskin’s Lamps can be interpreted in today’s context and add richness to meaning to the understanding of architecture.

Keywords: beauty, design, facade, modernism

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1600 A Review on Valorisation of Chicken Feathers: Current Status and Future Prospects

Authors: Tamrat Tesfaye, Bruce Sithole, Deresh Ramjugernath

Abstract:

Worldwide, the poultry–processing industry generates large quantities of feather by-products that amount to 40 billion kilograms annually. The feathers are considered wastes although small amounts are often processed into valuable products such as feather meal and fertilizers. The remaining waste is disposed of by incineration or by burial in controlled landfills. Improper disposal of these biological wastes contributes to environmental damage and transmission of diseases. Economic pressures, environmental pressures, increasing interest in using renewable and sustainable raw materials, and the need to decrease reliance on non-renewable petroleum resources behove the industry to find better ways of dealing with waste feathers. A closer look at the structure and composition of feathers shows that the whole part of a chicken feather (rachis and barb) can be used as a source of a pure structural protein called keratin which can be exploited for conversion into a number of high-value bio products. Additionally, a number of technologies can be used to convert other biological components of feathers into high value added products. Thus, conversion of the waste into valuable products can make feathers an attractive raw material for the production of bio products. In this review, possible applications of chicken feathers in a variety of technologies and products are discussed. Thus, using waste feathers as a valuable resource can help the poultry industry to dispose of the waste feathers in an environmentally sustainable manner that also generates extra income for the industry. Their valorisation can result in their sustainable conversion into high-value materials and products on the proviso of existence or development of cost-effective technologies for converting this waste into the useful products.

Keywords: biodegradable product, keratin, poultry waste, feathers, valorisation

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1599 Association of Preoperative Pain Catastrophizing with Postoperative Pain after Lower Limb Trauma Surgery

Authors: Asish Subedi, Krishna Pokharel, Birendra Prasad Sah, Pashupati Chaudhary

Abstract:

Objectives: To evaluate an association between preoperative Nepali pain catastrophizing scale (N-PCS) scores and postoperative pain intensity and total opioid consumption. Methods: In this prospective cohort study we enrolled 135 patients with an American Society of Anaesthesiologists physical status I or II, aged between 18 and 65 years, and scheduled for surgery for lower-extremity fracture under spinal anaesthesia. Maximum postoperative pain reported during the 24 h was classified into two groups, no-mild pain group (Numeric rating scale [NRS] scores 1 to 3) and a moderate-severe pain group (NRS 4-10). The Spearman correlation coefficient was used to compare the association between the baseline N-PCS scores and outcome variables, i.e., the maximum NRS pain score and the total tramadol consumption within the first 24 h after surgery. Logistic regression models were used to identify the predictors for the intensity of postoperative pain. Results: As four patients violated the protocol, the data of 131 patients were analysed. Mean N-PCS scores reported by the moderate-severe pain group was 27.39 ±9.50 compared to 18.64 ±10 mean N-PCS scores by the no-mild pain group (p<0.001). Preoperative PCS scores correlated positively with postoperative pain intensity (r =0.39, [95% CI 0.23-0.52], p<0.001) and total tramadol consumption (r =0.32, [95% CI 0.16-0.47], p<0.001). An increase in catastrophizing scores was associated with postoperative moderate-severe pain (odds ratio, 1.08 [95% confidence interval, 1.02-1.15], p=0.006) after adjusting for gender, ethnicity and preoperative anxiety. Conclusion: Patients who reported higher pain catastrophizing preoperatively were at increased risk of experiencing moderate-severe postoperative pain.

Keywords: nepali, pain catastrophizing, postoperative pain, trauma

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1598 Assessing Storage of Stability and Mercury Reduction of Freeze-Dried Pseudomonas putida within Different Types of Lyoprotectant

Authors: A. A. M. Azoddein, Y. Nuratri, A. B. Bustary, F. A. M. Azli, S. C. Sayuti

Abstract:

Pseudomonas putida is a potential strain in biological treatment to remove mercury contained in the effluent of petrochemical industry due to its mercury reductase enzyme that able to reduce ionic mercury to elementary mercury. Freeze-dried P. putida allows easy, inexpensive shipping, handling and high stability of the product. This study was aimed to freeze dry P. putida cells with addition of lyoprotectant. Lyoprotectant was added into the cells suspension prior to freezing. Dried P. putida obtained was then mixed with synthetic mercury. Viability of recovery P. putida after freeze dry was significantly influenced by the type of lyoprotectant. Among the lyoprotectants, tween 80/ sucrose was found to be the best lyoprotectant. Sucrose able to recover more than 78% (6.2E+09 CFU/ml) of the original cells (7.90E+09CFU/ml) after freeze dry and able to retain 5.40E+05 viable cells after 4 weeks storage in 4oC without vacuum. Polyethylene glycol (PEG) pre-treated freeze dry cells and broth pre-treated freeze dry cells after freeze-dry recovered more than 64% (5.0 E+09CFU/ml) and >0.1% (5.60E+07CFU/ml). Freeze-dried P. putida cells in PEG and broth cannot survive after 4 weeks storage. Freeze dry also does not really change the pattern of growth P. putida but extension of lag time was found 1 hour after 3 weeks of storage. Additional time was required for freeze-dried P. putida cells to recover before introduce freeze-dried cells to more complicated condition such as mercury solution. The maximum mercury reduction of PEG pre-treated freeze-dried cells after freeze dry and after storage 3 weeks was 56.78% and 17.91%. The maximum of mercury reduction of tween 80/sucrose pre-treated freeze-dried cells after freeze dry and after storage 3 weeks were 26.35% and 25.03%. Freeze dried P. putida was found to have lower mercury reduction compare to the fresh P. putida that has been growth in agar. Result from this study may be beneficial and useful as initial reference before commercialize freeze-dried P. putida.

Keywords: Pseudomonas putida, freeze-dry, PEG, tween80/Sucrose, mercury, cell viability

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1597 Numerical Simulation of Two-Phase Flows Using a Pressure-Based Solver

Authors: Lei Zhang, Jean-Michel Ghidaglia, Anela Kumbaro

Abstract:

This work focuses on numerical simulation of two-phase flows based on the bi-fluid six-equation model widely used in many industrial areas, such as nuclear power plant safety analysis. A pressure-based numerical method is adopted in our studies due to the fact that in two-phase flows, it is common to have a large range of Mach numbers because of the mixture of liquid and gas, and density-based solvers experience stiffness problems as well as a loss of accuracy when approaching the low Mach number limit. This work extends the semi-implicit pressure solver in the nuclear component CUPID code, where the governing equations are solved on unstructured grids with co-located variables to accommodate complicated geometries. A conservative version of the solver is developed in order to capture exactly the shock in one-phase flows, and is extended to two-phase situations. An inter-facial pressure term is added to the bi-fluid model to make the system hyperbolic and to establish a well-posed mathematical problem that will allow us to obtain convergent solutions with refined meshes. The ability of the numerical method to treat phase appearance and disappearance as well as the behavior of the scheme at low Mach numbers will be demonstrated through several numerical results. Finally, inter-facial mass and heat transfer models are included to deal with situations when mass and energy transfer between phases is important, and associated industrial numerical benchmarks with tabulated EOS (equations of state) for fluids are performed.

Keywords: two-phase flows, numerical simulation, bi-fluid model, unstructured grids, phase appearance and disappearance

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1596 Implementation of Social Network Analysis to Analyze the Dependency between Construction Bid Packages

Authors: Kawalpreet Kaur, Panagiotis Mitropoulos

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The division of the project scope into work packages is the most important step in the preconstruction phase of construction projects. The work division determines the scope and complexity of each bid package, resulting in dependencies between project participants performing these work packages. The coordination between project participants is necessary because of these dependencies. Excessive dependencies between the bid packages create coordination difficulties, leading to delays, added costs, and contractual friction among project participants. However, the literature on construction provides limited knowledge regarding work structuring approaches, issues, and challenges. Manufacturing industry literature provides a systematic approach to defining the project scope into work packages, and the implementation of social network analysis (SNA) in manufacturing is an effective approach to defining and analyzing the divided scope of work at the dependencies level. This paper presents a case study of implementing a similar approach using SNA in construction bid packages. The study uses SNA to analyze the scope of bid packages and determine the dependency between scope elements. The method successfully identifies the bid package with the maximum interaction with other trade contractors and the scope elements that are crucial for project performance. The analysis provided graphical and quantitative information on bid package dependencies. The study can be helpful in performing an analysis to determine the dependencies between bid packages and their scope elements and how these scope elements are critical for project performance. The study illustrates the potential use of SNA as a systematic approach to analyzing bid package dependencies in construction projects, which can guide the division of crucial scope elements to minimize negative impacts on project performance.

Keywords: work structuring, bid packages, work breakdown, project participants

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1595 Intellectual Property Rights (IPR) in the Relations among Nations: Towards a Renewed Hegemony or Not

Authors: Raju K. Thadikkaran

Abstract:

Introduction: The IPR have come to the centre stage of development discourse today for a variety of reasons: It ranges from the arbitrariness in the enforcement, overlapping and mismatch with various international agreements and conventions, divergence in the definition, nature and content and the duration as well as severe adverse consequences to technologically weak developing countries. In turn, the IPR have acquired prominence in the foreign policy making as well as in the relations among nations. Quite naturally, there is ample scope for an examination of the correlation between Technology, IPR and International Relations in the contemporary world. Nature and Scope: A cursory examination of the realm of IPR and its protection shall reveals the acute divergence that exists in the perspectives, on all matters related to the very definition, nature, content, scope and duration. The proponents of stronger protection, mostly technologically advanced countries, insist on a stringent IP Regime whereas technologically weak developing countries seem to advocate for flexibilities. From the perspective of developing countries like India, one of the most crucial concerns is related to the patenting of life forms and the protection of TK and BD. There have been several instances of Bio-piracy and Bio-prospecting of the resources related to BD and TK from the Bio-rich Global South. It is widely argued that many provisions in the TRIPS are capable of offsetting the welcome provisions in the CBD such as the Access and Benefit Sharing and Prior Informed Consent. The point that is being argued out is as to how the mismatch between the provisions in the TRIPS Agreement and the CBD could be addressed in a healthy manner so that the essential minimum legitimate interests of all stakeholders could be secured thereby introducing a new direction to the international relations. The findings of this study reveal that the challenges roused by the TRIPS Regime over-weigh the opportunities. The mismatch in the provisions in this regard has generated various crucial issues such as Bio-piracy and Bio-prospecting. However, there is ample scope for managing and protecting IP through institutional innovation, legislative, executive and administrative initiative at the global, national and regional levels. The Indian experience is quite reflective of the same and efforts are being made through the new national IPR policy. This paper, employing Historical Analytical Method, has Three Sections. The First Section shall trace the correlation between the Technology, IPR and international relations. The Second Section shall review the issues and potential concerns in the protection and management of IP related to the BD and TK in the developing countries in the wake of the TRIPS and the CBD. The Final Section shall analyze the Indian Experience in this regard and the experience of the bio-rich Kerala in particular.

Keywords: IPR, technology and international relations, bio-diversity, traditional knowledge

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1594 Limited Ventilation Efficacy of Prehospital I-Gel Insertion in Out-of-Hospital Cardiac Arrest Patients

Authors: Eunhye Cho, Hyuk-Hoon Kim, Sieun Lee, Minjung Kathy Chae

Abstract:

Introduction: I-gel is a commonly used supraglottic advanced airway device in prehospital out-of-hospital cardiac arrest (OHCA) allowing for minimal interruption of continuous chest compression. However, previous studies have shown that prehospital supraglottic airway had inferior neurologic outcomes and survival compared to no advanced prehospital airway with conventional bag mask ventilation. We hypothesize that continuous compression with i-gel as an advanced airway may cause insufficient ventilation compared to 30:2 chest compression with conventional BVM. Therefore, we investigated the ventilation efficacy of i-gel with the initial arterial blood gas analysis in OHCA patients visiting our ER. Material and Method: Demographics, arrest parameters including i-gel insertion, initial arterial blood gas analysis was retrospectively analysed for 119 transported OHCA patients that visited our ER. Linear regression was done to investigate the association with i-gel insertion and initial pCO2 as a surrogate of prehospital ventilation. Result: A total of 52 patients were analysed for the study. Of the patients who visited the ER during OHCA, 24 patients had i-gel insertion and 28 patients had BVM as airway management in the prehospital phase. Prehospital i-gel insertion was associated with the initial pCO2 level (B coefficient 29.9, SE 10.1, p<0.01) after adjusting for bystander CPR, cardiogenic cause of arrest, EMS call to arrival. Conclusion: Despite many limitations to the study, prehospital insertion of i-gel was associated with high initial pCO2 values in OHCA patients visiting our ER, possibly indicating insufficient ventilation with prehospital i-gel as an advanced airway and continuous chest compressions.

Keywords: arrest, I-gel, prehospital, ventilation

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1593 Stimulating Effects of Media in Improving Quality of Distance Education: A Literature Based Study

Authors: Tahzeeb Mahreen

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Distance education refers to giving instruction in which students are remote from the institution and once in a while go to formal demonstration classes, and teaching sessions. Segments of media, for example, radio, TV, PC and Internet and so on are the assets and method for correspondence being utilized as a part of learning material by many open and distance learning institutions. Media has a great part in maximizing the learning opportunities thus enabling distance education, a mode of increased literacy rate of the country. This study goes for analyzing how media had affected distance education through its different mediums. The objectives of the study were (i) to determine the direct impact of media on distance education? (ii) To know how media effects distance education pedagogy (iii) To find out how media works to increase student’s achievement. Literature-based methodology was used, and books, peer-reviewed articles, press reports and internet-based materials were studied as a result. By using descriptive qualitative research analysis, the researcher has interpreted that distance education programs are progressively utilizing mixes of media to convey training that has a positive impact on learning along with a few challenges. In addition, the perception of the researcher varied depending on the programs of distance learning but generally believed that electronic media were moderately more supportive in enhancing the overall performance of the learners. It was concluded that the intellectual style, identity qualities, and self-expectations are the three primary enhanced areas in a student’s educational life in distance education programs. It was portrayed that a comprehension of how individual learners approach learning may make it workable for the distance educator to see an example of learning styles and arrange or modify course presentations through media. Moreover, it is noticed that teaching in distance education address the developing role of the instructor, the requirement for diminishing resistance as conventional teachers utilize remove conveyance frameworks lastly, staff state of mind toward the utilization of innovation. Furthermore, the results showed that media had assumed its part to make distance learning educators more dynamic, capable and concerned about their individual works. The study also indicated a high positive relationship between the media available at study centers and media used by the distance education. The challenge pointed out by the researcher was the clash of distance and time with communication as the life situations of every learner are varied. Recommendations included the realization of the duty of distance learning instructor to help students understand the effective use of media for their study lessons and also to develop online learning communities to be in instant connection with the students.

Keywords: distance education, education, media, teaching and learning

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1592 Rain Dropsize Distribution from Individual Storms and Variability in Nigeria Topical Region

Authors: Akinyemi Tomiwa

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The microstructure of rainfall is important for predicting and modeling various environmental processes, such as rainfall interception by vegetation, soil erosion, and radar signals in rainfall. This rain microstructure was studied with a vertically pointing Micro Rain Radar (MRR) located at a tropical location in Akure South West Nigeria (7o 15’ N, 5o 15’ E). This research utilizes two years of data (2018 and 2019), and the data obtained comprises rainfall parameters such as Rain rates, radar reflectivity, liquid water content, fall velocity and Drop Size Distribution (DSD) based on vertical profiles. The measurement and variations of rain microstructure of these parameters with heights for different rain types were presented from ground level up to the height of 4800 m at 160 m range gates. It has been found that the convective, stratiform and mixed, which are the three major rain types, have different rain microstructures at different heights and were evaluated in this research. The correlation coefficient and the regression line equation were computed for each rain event. The highest rain rate and liquid water content were observed within the height range of 160-4800. It was found that a good correlation exists between the measured parameters. Hence it shows that specific liquid water content increases with increasing rain rate for both stratiform and convective rain types in this part of the world. The results can be very useful for a better understanding of rain structure over tropical regions.

Keywords: rain microstructure, drop size distribution, rain rates, stratiform, convective.

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1591 Impact of Silicon Surface Modification on the Catalytic Performance Towards CO₂ Conversion of Cu₂S/Si-Based Photocathodes

Authors: Karima Benfadel, Lamia Talbi, Sabiha Anas Boussaa, Afaf Brik, Assia Boukezzata, Yahia Ouadah, Samira Kaci

Abstract:

In order to prevent global warming, which is mainly caused by the increase in carbon dioxide levels in the atmosphere, it is interesting to produce renewable energy in the form of chemical energy by converting carbon dioxide into alternative fuels and other energy-dense products. Photoelectrochemical reduction of carbon dioxide to value-added products and fuels is a promising and current method. The objective of our study is to develop Cu₂S-based photoélectrodes, in which Cu₂S is used as a CO₂ photoelectrocatalyst deposited on nanostructured silicon substrates. Cu₂S thin layers were deposited using the chemical bath deposition (CBD) technique. Silicon nanowires and nanopyramids were obtained by alkaline etching. SEM and UV-visible spectroscopy was used to analyse the morphology and optical characteristics. By using a potentiostat station, we characterized the photoelectrochemical properties. We performed cyclic voltammetry in the presence and without CO₂ purging as well as linear voltammetry (LSV) in the dark and under white light irradiation. We perform chronoamperometry to study the stability of our photocathodes. The quality of the nanowires and nanopyramids was visible in the SEM images, and after Cu₂S deposition, we could see how the deposition was distributed over the textured surfaces. The inclusion of the Cu₂S layer applied on textured substrates significantly reduces the reflectance (R%). The catalytic performance towards CO₂ conversion of Cu₂S/Si-based photocathodes revealed that the texturing of the silicon surface with nanowires and pyramids has a better photoelectrochemical behavior than those without surface modifications.

Keywords: CO₂ conversion, Cu₂S photocathode, silicone nanostructured, electrochemistry

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1590 Assessing the Potential of a Waste Material for Cement Replacement and the Effect of Its Fineness in Soft Soil Stabilisation

Authors: Hassnen M. Jafer, W. Atherton, F. Ruddock

Abstract:

This paper represents the results of experimental work to investigate the suitability of a waste material (WM) for soft soil stabilisation. In addition, the effect of particle size distribution (PSD) of the waste material on its performance as a soil stabiliser was investigated. The WM used in this study is produced from the incineration processes in domestic energy power plant and it is available in two different grades of fineness (coarse waste material (CWM) and fine waste material (FWM)). An intermediate plasticity silty clayey soil with medium organic matter content has been used in this study. The suitability of the CWM and FWM to improve the physical and engineering properties of the selected soil was evaluated dependant on the results obtained from the consistency limits, compaction characteristics (optimum moisture content (OMC) and maximum dry density (MDD)); along with the unconfined compressive strength test (UCS). Different percentages of CWM were added to the soft soil (3, 6, 9, 12 and 15%) to produce various admixtures. Then the UCS test was carried out on specimens under different curing periods (zero, 7, 14, and 28 days) to find the optimum percentage of CWM. The optimum and other two percentages (either side of the optimum content) were used for FWM to evaluate the effect of the fineness of the WM on UCS of the stabilised soil. Results indicated that both types of the WM used in this study improved the physical properties of the soft soil where the index of plasticity (IP) was decreased significantly. IP was decreased from 21 to 13.64 and 13.10 with 12% of CWM and 15% of FWM respectively. The results of the unconfined compressive strength test indicated that 12% of CWM was the optimum and this percentage developed the UCS value from 202kPa to 500kPa for 28 days cured samples, which is equal, approximately 2.5 times the UCS value for untreated soil. Moreover, this percentage provided 1.4 times the value of UCS for stabilized soil-CWA by using FWM which recorded just under 700kPa after 28 days curing.

Keywords: soft soil stabilisation, waste materials, fineness, unconfined compressive strength

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1589 Comparison of an Upflow Anaerobic Sludge Blanket and an Anaerobic Filter for Treating Wheat Straw Wash Water

Authors: Syazwani Idrus, Charles Banks, Sonia Heaven

Abstract:

The effect of osmotic stress was carried out to determine the ability for biogas production in two types of digesters; anaerobic sludge blanket and anaerobic filters in treating wheat straw washed water. Two anaerobic filters (AF1 and 2) and two UASB reactors (U1 and 2) with working volumes of 1.5 L were employed at mesophilic temperatures (37°C). Digesters AF1 and two were seeded with an inoculum which had previously been fed on with a synthetic wastewater includingSodium Chloride and Potassium Chloride. Digesters U1 and two were seeded with 1 kg wet weight of granular sludge which had previously been treating paper mill effluent. During the first 48 days, all digesters were successfully acclimated with synthetic wastewater (SW) to organic loading rate (OLR) of 6 g COD l^-1 day-1. Specific methane production (SMP) of 0.333 l CH4 g-1 COD). The feed was then changed to wash water from a washing operation to reduce the salt content of wheat straw (wheat straw wash water, WSW) at the same OLR. SMP fell sharply in all reactors to less than 0.1 l CH4 g^-1 COD, with the AF affected more than the UASB. The OLR was reduced to 2.5 g COD l^-1 day^-1 to allow adaptation to WSW, and both the UASB and the AF reactors achieved an SMP of 0.21 l CH4 g^-1 COD added at 82% of COD removal. This study also revealed the accumulation of potassium (K) inside the UASB granules to a concentration of 4.5 mg K g^-1 wet weight of granular sludge. The phenomenon of lower SMP and accumulation of K indicates the effect of osmotic stress when fed on WSW. This finding is consistent with the theory that methanogenic organisms operate a Potassium pump to maintain ionic equilibrium, and as this is an energy-driven process, it will, therefore, reduce the overall methane yield.

Keywords: wheat straw wash water, upflow anaerobic sludge blanket, anaerobic filter, specific methane production, osmotic stress

Procedia PDF Downloads 372
1588 Organic Matter Removal in Urban and Agroindustry Wastewater by Chemical Precipitation Process

Authors: Karina Santos Silvério, Fátima Carvalho, Maria Adelaide Almeida

Abstract:

The impacts caused by anthropogenic actions on the water environment have been one of the main challenges of modern society. Population growth, added to water scarcity and climate change, points to a need to increase the resilience of production systems to increase efficiency regarding the management of wastewater generated in the different processes. Based on this context, the study developed under the NETA project (New Strategies in Wastewater Treatment) aimed to evaluate the efficiency of the Chemical Precipitation Process (CPP), using the hydrated lime (Ca(OH )₂) as a reagent in wastewater from the agroindustry sector, namely swine wastewater, slaughterhouse and urban wastewater, in order to make the productive means 100% circular, causing a direct positive impact on the environment. The purpose of CPP is to innovate in the field of effluent treatment technologies, as it allows rapid application and is economically profitable. In summary, the study was divided into four main stages: 1) Application of the reagent in a single step, raising the pH to 12.5 2) Obtaining sludge and treated effluent. 3) Natural neutralization of the effluent through Carbonation using atmospheric CO₂. 4) Characterization and evaluation of the feasibility of the chemical precipitation technique in the treatment of different wastewaters through the technique of determining the chemical oxygen demand (COD) and other supporting physical-chemical parameters. The results showed an approximate average removal efficiency above 80% for all effluents, highlighting the swine effluent with 90% removal, followed by urban effluent with 88% and slaughterhouse with 81% on average. Significant improvement was also obtained with regard to color and odor removal after Carbonation to pH 8.00.

Keywords: agroindustry wastewater, urban wastewater, natural carbonatation, chemical precipitation technique

Procedia PDF Downloads 82
1587 Assessment of Functional Properties and Antioxidant Capacity Murta (Ugni molinae T.) Berry Subjected to Different Drying Methods

Authors: Liliana Zura-Brravo, Antonio Vega-Galvez, Roberto Lemus-Mondaca, Jessica Lopez

Abstract:

Murta (Ugni molinae T.) is an endemic fruit of Southern Chile, possesses qualities exceptional as its high antioxidants content, that make it increasingly more appreciated for marketing. Dehydration has the potential providing safe food products through the decreased activity water while maintaining their functional properties. The objective of this study was to evaluate the effect of different drying methods on the antioxidant capacity (AC), total flavonoid content (TFC), rehydration indexes and texture the dried murta berry. Five drying technologies were used: convective drying, vacuum drying, sun-air drying, infrared drying and freezing-drying. The antioxidant capacity was measured by the ORAC method, CFT was determined by spectrophotometry, rehydration capacity (CR) and water retention (WHC) by gravimetry, texture profile (TPA) by a texture analyzer TA-XT2 and microstructure by SEM. The results showed that the lyophilized murta had smaller losses AC and TFC with values of 2886.27 routine mg rutin/ 100 g dm and 23359.99 μmol ET/100 g dm, respectively. According to the rehydration indexes, these were affected by the drying methods, where the maximum value of WHC was 92.60 g retained water/100 g sample for the vacuum drying, and the lowest value of CR was 1.43 g water absorbed/g dm for the sun-air drying. Furthermore, the microstructure and TPA showed that lyophilized samples had characteristics similar to the fresh sample. Therefore, it is possible to mention that lyophilization achieved greater extent preserving the characteristics of the murta samples, showing that this method can be used in the food industry and encourage the consumption of dried fruit and thus give it greater added value.

Keywords: antioxidant, drying method, flavonoid, murta berry, texture

Procedia PDF Downloads 305
1586 Effect of Different Arsenic Treatments on Root Growth of Sunflower Seedlings in Rhizobox Experiment

Authors: Szilvia Várallyay, Béla Kovács, Éva Bódi, Farzeneh Garousi, Szilvia Veres

Abstract:

Arsenic (As) is a naturally occurring substance that can be present in soil, water and air. Vegetables, fruits, and other plants that grow in contaminated soils which are able to accumulate arsenic. Arsenic when presents in plant cells, has various negative physiological effects and when presents in soil will be inorgaic form, namely arsenite (As(III)) and arsenate (As(V)). These two forms of arsenic disrupt plant metabolism by inhibiting its growth and these arsenic species has negative effect on nutrient uptake. A rhizobox experiment was conducted to investigate the effect of arsenite and arsenate on root growth of sunflower seedlings. Sunflower plants were grown in climatic room under irradiance of 300 µmol m-2 s-1, 16-h day and 8-h night photoperiod, day/night temperature of 25/20°C and relative humidity of 65-75%. We applied arsenic in form of arsenite (NaAsO2) and arsenate (KH2AsO4), respectively. The applied arsenic treatments was 0, 10, 30, 90 mg.kg-1. After disinfection, seeds were germinated between moist filter papers. Seedlings with 2-3 cm coleoptils were placed into rhizoboxes. In the rhizoboxes the growing and daily growing rhythm of roots of sunflower can be followed up, moreover possible phytotoxic symptoms of roots resulting from increasing arsenic can be seen. Weights of rhizoboxes were measured daily and also evaporated water added each day. The lengths of roots were measured daily until seedlings roots get at the end of the rhizoboxes. Negative correlation was observed between the higher concentration of arsenic in the soil and the growth of sunflower seedlings roots. The effect of arsenic toxicity was more considerable in 90 mg.kg-1 arsenic treatment than lower concentration. The same arsenite concentration causes slower growth in case of sunflower plant than the same arsenate concentration produced.

Keywords: arsenic, rhizobox experiment, sunflower, root growth

Procedia PDF Downloads 418
1585 DYVELOP Method Implementation for the Research Development in Small and Middle Enterprises

Authors: Jiří F. Urbánek, David Král

Abstract:

Small and Middle Enterprises (SME) have a specific mission, characteristics, and behavior in global business competitive environments. They must respect policy, rules, requirements and standards in all their inherent and outer processes of supply - customer chains and networks. Paper aims and purposes are to introduce computational assistance, which enables us the using of prevailing operation system MS Office (SmartArt...) for mathematical models, using DYVELOP (Dynamic Vector Logistics of Processes) method. It is providing for SMS´s global environment the capability and profit to achieve its commitment regarding the effectiveness of the quality management system in customer requirements meeting and also the continual improvement of the organization’s and SME´s processes overall performance and efficiency, as well as its societal security via continual planning improvement. DYVELOP model´s maps - the Blazons are able mathematically - graphically express the relationships among entities, actors, and processes, including the discovering and modeling of the cycling cases and their phases. The blazons need live PowerPoint presentation for better comprehension of this paper mission – added value analysis. The crisis management of SMEs is obliged to use the cycles for successful coping of crisis situations.  Several times cycling of these cases is a necessary condition for the encompassment of the both the emergency event and the mitigation of organization´s damages. Uninterrupted and continuous cycling process is a good indicator and controlling actor of SME continuity and its sustainable development advanced possibilities.

Keywords: blazons, computational assistance, DYVELOP method, small and middle enterprises

Procedia PDF Downloads 341
1584 River Analysis System Model for Proposed Weirs at Downstream of Large Dam, Thailand

Authors: S. Chuenchooklin

Abstract:

This research was conducted in the Lower Ping River Basin downstream of the Bhumibol Dam and the Lower Wang River Basin in Tak Province, Thailand. Most of the tributary streams of the Ping can be considered as ungauged catchments. There are 10- pumping station installation at both river banks of the Ping in Tak Province. Recently, most of them could not fully operate due to the water amount in the river below the level that would be pumping, even though included water from the natural river and released flow from the Bhumibol Dam. The aim of this research was to increase the performance of those pumping stations using weir projects in the Ping. Therefore, the river analysis system model (HEC-RAS) was applied to study the hydraulic behavior of water surface profiles in the Ping River with both cases of existing conditions and proposed weirs during the violent flood in 2011 and severe drought in 2013. Moreover, the hydrologic modeling system (HMS) was applied to simulate lateral streamflow hydrograph from ungauged catchments of the Ping. The results of HEC-RAS model calibration with existing conditions in 2011 showed best trial roughness coefficient for the main channel of 0.026. The simulated water surface levels fitted to observation data with R2 of 0.8175. The model was applied to 3 proposed cascade weirs with 2.35 m in height and found surcharge water level only 0.27 m higher than the existing condition in 2011. Moreover, those weirs could maintain river water levels and increase of those pumping performances during less river flow in 2013.

Keywords: HEC-RAS, HMS, pumping stations, cascade weirs

Procedia PDF Downloads 390
1583 Use of Front-Face Fluorescence Spectroscopy and Multiway Analysis for the Prediction of Olive Oil Quality Features

Authors: Omar Dib, Rita Yaacoub, Luc Eveleigh, Nathalie Locquet, Hussein Dib, Ali Bassal, Christophe B. Y. Cordella

Abstract:

The potential of front-face fluorescence coupled with chemometric techniques, namely parallel factor analysis (PARAFAC) and multiple linear regression (MLR) as a rapid analysis tool to characterize Lebanese virgin olive oils was investigated. Fluorescence fingerprints were acquired directly on 102 Lebanese virgin olive oil samples in the range of 280-540 nm in excitation and 280-700 nm in emission. A PARAFAC model with seven components was considered optimal with a residual of 99.64% and core consistency value of 78.65. The model revealed seven main fluorescence profiles in olive oil and was mainly associated with tocopherols, polyphenols, chlorophyllic compounds and oxidation/hydrolysis products. 23 MLR regression models based on PARAFAC scores were generated, the majority of which showed a good correlation coefficient (R > 0.7 for 12 predicted variables), thus satisfactory prediction performances. Acid values, peroxide values, and Delta K had the models with the highest predictions, with R values of 0.89, 0.84 and 0.81 respectively. Among fatty acids, linoleic and oleic acids were also highly predicted with R values of 0.8 and 0.76, respectively. Factors contributing to the model's construction were related to common fluorophores found in olive oil, mainly chlorophyll, polyphenols, and oxidation products. This study demonstrates the interest of front-face fluorescence as a promising tool for quality control of Lebanese virgin olive oils.

Keywords: front-face fluorescence, Lebanese virgin olive oils, multiple Linear regressions, PARAFAC analysis

Procedia PDF Downloads 453
1582 Growth and Nutrient Utilization of Some Citrus Peels and Vitamin Premix as Additives in Clarias Gariepinus Diets

Authors: Eunice Oluwayemisi Adeparusi, Mary Adedolapo Ijadeyila

Abstract:

The study was carried out at the Federal University of Technology, Akure, Nigeria, West Africa. Seven set of diets were prepared comprising of two sets. The first set consisted of a combination of three diets from a combination of two different citrus peels from Orange (Citrus sinesis), Tangerine (Citrus tangerina / Citrus reticulata) and Tangelo (Citrus tangelo a hybrid of Citrus reticulata and Citrus maxima) at 50:50 while the other three consisted f50:50. Diet with 100% vitamin premix served as the control. Air-dried citrus peels were added in a 40% crude protein diet for the juveniles (4.49±0.05g) Clarias gariepinus. The experiment was carried out for a period of 56 days in triplicate trials. Fish were randomly distributed into twenty-one tanks at ten fish per tanks. The feed was extruded and fed to satiation twice daily. The result shows that fish fed Tangelo and Tangerine (TGL-TGR) had the best growth response in terms of final weight, specific growth rate, feed conversion ratio and feed utilization efficiency when compared with other diets. The FCR of fish in the diet ranges from 0.93-1.62. Fish fed the mixture of Orange peel and Vitamin-mineral premix (ORG-VIT) and those on Tangelo and Vitamin-mineral premix (TGL-VIT) had higher survival rate. There were significant differences (P<0.05) in the mean final weight, weight gain and specific growth rate. The result shows that citrus peels enhance the growth performance and feed utilization of the juvenile of African mud catfish, thereby reducing the cost of fish production.

Keywords: African mud catfish, growth, citrus peels, vitamin-mineral premix, nutrient utilization, additives

Procedia PDF Downloads 82
1581 The Effect of Wool Mulch on Plant Development in the Light of Soil Physical and Soil Biological Conditions

Authors: Katalin Juhos, Enikő Papdi, Flórián Kovács, Vasileios P. Vasileiadis, Andrea Veres

Abstract:

Mulching techniques can be a solution for better utilization of precipitation and irrigation water and for mitigating soil degradation and drought damages. Waste fibres as alternative biodegradable mulch materials are increasingly coming to the fore. The effect of wool mulch (WM) on water use efficiency of pepper seedlings were investigated in different soil types (sand, clay loam, peat) in a pot experiment. Two semi-field experiments were also set up to investigate the effect of WM-plant interaction on sweet pepper yield in comparison with agro-textile and straw mulches. Soil parameters (moisture, temperature, DHA, β-glucosidase enzymes, permanganate-oxidizable carbon) were measured during the growing season. The effect of WM on yield and biomass was more significant with less frequent irrigation and the greater the water capacity of soils. The microbiological activity was significantly higher in the presence of plants, because of the water retention of WM, the metabolic products of roots and the more balanced soil temperature caused by plants. On the sandy soil, the straw mulch had a significantly better effect on microbiological parameters and yields than the agro-textile and WM. WM is a sustainable practice for improving soil biological parameters and water use efficiency on soils with a higher water capacity.

Keywords: β-glucosidase, DHA enzyme activity; labile carbon, straw mulch; plastic mulch, evapotranspira-tion coefficient, soil temperature

Procedia PDF Downloads 76
1580 Ex Vivo Permeation Comparison Study of Flurbiprofen from Nanoparticles through Human Skin

Authors: Sheimah El Bejjaji, Lara Gorsek, Chandler Quilchez, Joaquim Suñer, Mireia Mallandrich

Abstract:

Flurbiprofen is an anti-inflammatory drug used in several treatments. The purpose of this study was to compare the permeation of two different formulations of flurbiprofen through the human skin. The first formulation was a solution of flurbiprofen dissolved with polyethylene glycol 3350 (PEG 3350). The second formulation was flurbiprofen encapsulated in poly-ɛ-caprolactone (PɛCL) nanoparticles (NPs), stabilized with poloxamer 188, submitted individually for freeze-drying with PEG 3350 as a cryoprotectant and sterilized by gamma-irradiation. Human skin was obtained from the abdominal region of a healthy patient. The experimental protocol was approved by the Bioethics Committee of Barcelona SCIAS Hospital (Spain), and they obtained the written informed consent forms. After being frozen to -20ºC, the skin samples were cut with a dermatome at 400 µm. The ex vivo permeation study was performed in Franz diffusion cells with a diffusion area of 2.54 cm². Skin samples were placed between two compartment sites, the dermal side in contact with the receptor medium and the epidermis side in contact with the donor chamber to which the formulation was applied. The permeation study was conducted for 24 hours at 32 ± 0.5 °C in accordance with sink conditions. The results were analyzed with an unpaired t-test, and the p-values indicate the formulation with nanoparticles had a higher permeability coefficient, flux, partition parameter, diffusion parameter, and lag time. The applicability of this formulation topically can benefit articulations and ligament inflammation as an alternative to oral drugs.

Keywords: anti-inflammatory drug, flurbiprofen, human skin, nanoparticles, skin permeation

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1579 Axial, Bending Interaction Diagrams of Reinforced Concrete Columns Exposed to Chloride Attack

Authors: Rita Greco, Giuseppe Carlo Marano

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Chloride induced reinforcement corrosion is widely accepted to be the most frequent mechanism causing premature degradation of reinforced concrete members, whose economic and social consequences are growing up continuously. Prevention of these phenomena has a great importance in structural design, and modern Codes and Standard impose prescriptions concerning design details and concrete mix proportion for structures exposed to different external aggressive conditions, grouped in environmental classes. This paper focuses on reinforced concrete columns load carrying capacity degradation over time due to chloride induced steel pitting corrosion. The structural element is considered to be exposed to marine environment and the effects of corrosion are described by the time degradation of the axial-bending interaction diagram. Because chlorides ingress and consequent pitting corrosion propagation are both time-dependent mechanisms, the study adopts a time-variant predictive approach to evaluate the residual strength of corroded reinforced concrete columns at different lifetimes. Corrosion initiation and propagation process is modelled by taking into account all the parameters, such as external environmental conditions, concrete mix proportion, concrete cover and so on, which influence the time evolution of the corrosion phenomenon and its effects on the residual strength of RC columns.

Keywords: pitting corrosion, strength deterioration, diffusion coefficient, surface chloride concentration, concrete structures, marine environment

Procedia PDF Downloads 321
1578 Mediating and Moderating Function of Corporate Governance on Firm Tax Planning and Firm Tax Disclosure Relationship

Authors: Mahfoudh Hussein Mgammal

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The purpose of this paper is to investigate the moderating and mediating effect of corporate governance mechanisms proxy on the relationship of tax planning measured by effective tax rate components and tax disclosure. This paper tested the hypotheses by a 3-step hierarchical regression with 2010 to 2012 Malaysian-listed nonfinancial firms. We found companies positively value tax-planning activities. This indicates that tax planning is seen as a source of companies' wealth creation as the results show that there is an association between the tax disclosure and the extent of tax planning, and this relationship is highly significant. Examination of the implications of corporate governance mechanisms on the tax disclosure-tax planning association showed the lack of a significant coefficient related to any of the interactive variables. This makes it hard to understand the nature of the association. Finally, we further study the sensitivity of the results, the outcomes were also examined for the robustness and strength of the model specification utilizing OLS-effect estimators and the absence of tax planning related factors (GRTH, LEVE, and CAPNT). The findings of these tests display there is no effect on the tax planning-tax disclosure association. The outcomes of the annual regressions test show that the panel regressions results differ over time because there is a time difference impact on the associations, and the different models are not completely proportionate as a whole. Moreover, our paper lends some support to recent theory on the importance of taxes to corporate governance by demonstrating how the agency costs of tax planning allow certain shareholders to benefit from firm activities at the expense of others.

Keywords: tax disclosure, tax planning, corporate governance, effective tax rate

Procedia PDF Downloads 151
1577 Removal of Polycyclic Aromatic Hydrocarbons (PAHS) and the Response of Indigenous Bacteria in Highly Contaminated Aged Soil after Persulfate Oxidation

Authors: Yaling Gou, Sucai Yang, Pengwei Qiao

Abstract:

Integrated chemical-biological treatment is an attractive alternative to remove polycyclic aromatic hydrocarbons (PAHs) from contaminated soil; wherein indigenous bacteria is the key factor for the biodegradation of residual PAHs concentrations after the application of chemical oxidation. However, the systematical study on the impact of persulfate (PS) oxidation on indigenous bacteria as well as PAHs removal is still scarce. In this study, the influences of different PS dosages (1%, 3%, 6%, and 10% [w/w]), as well as various activation methods (native iron, H2O2, alkaline, ferrous iron, and heat) on PAHs removal and indigenous bacteria in highly contaminated aged soil were investigated. Apparent degradation of PAHs in the soil treated with PS oxidation was observed, and the removal efficiency of total PAHs in the soil ranged from 38.28% to 79.97%. The removal efficiency of total PAHs in the soil increased with increasing consumption of PS. However, the bacterial abundance in soil was negatively affected following oxidation for all of the treatments added with PS, with bacterial abundance in the soil decreased by 0.89~2.88 orders of magnitude compared to the untreated soil. Moreover, the number of total bacteria in the soil decreased as PS consumption increased. Different PS activation methods and PS dosages exhibited different influences on the bacterial community composition. Bacteria capable of degrading PAHs under anoxic conditions were composed predominantly by Proteobacteria and Firmicutes. The total amount of Proteobacteria and Firmicutes also decreased with increasing consumption of PS. The results of this study provide important insight into the design of PAHs contaminated soil remediation projects.

Keywords: activation method, chemical oxidation, indigenous bacteria, polycyclic aromatic hydrocarbon

Procedia PDF Downloads 115