Search results for: triple bottom line accounting

Authors: Saieed Akbari, Yousef Bagheri, Amir Hossein Ghodrati, Sima Saadat Akhtar

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Let G be a simple graph with the vertex set V (G) and with the adjacency matrix A (G). The energy E (G) of G is defined to be the sum of the absolute values of all eigenvalues of A (G). Also let n and m be number of edges and vertices of the graph respectively. A regular graph is a graph where each vertex has the same number of neighbours. Given a graph G, its line graph L(G) is a graph such that each vertex of L(G) represents an edge of G; and two vertices of L(G) are adjacent if and only if their corresponding edges share a common endpoint in G. In this paper we show that for every regular graphs and also for every line graphs such that (G) 3 we have, E(G) 2nm + n 1. Also at the other part of the paper we prove that 2 (G) E(G) for an arbitrary graph G.

Keywords: eigenvalues, energy, line graphs, matching number

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Authors: Mai Hoang Minh

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Financial statements (FS) are tools which provide information to users for making business decisions. This article is going to present the survey which clarifies the role of financial statement to Commercial Banks’ loan decisions in Vietnam. Moreover, this also discusses about financial statement’s quality currently, thereby making suggestions for enterprises to enhance the usefulness of accounting information in borrowing activities.

Keywords: usefulness of financial statement, accounting information quality, loan decisions

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Authors: Navid Eghtedarpour, Mohammad Reza Hasani

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Since renewable wind power plants are usually installed in mountain regions and high-level lands, they are often prone to lightning strikes and their hazardous effects. Although the transmission line is protected using guard wires in order to prevent the lightning surges to strike the phase conductors, the back-flashover may also occur due to tower footing resistance. A combination of back-flashover corrective methods, tower-footing resistance reduction, insulation level improvement, and line arrester installation, are analyzed in this paper for back-flashover rate reduction of a double-circuit 63 kV line in the south region of Fars province. The line crosses a mountain region in some sections with a moderate keraunic level, whereas tower-footing resistance is substantially high at some towers. Consequently, an exceptionally high back-flashover rate is recorded. A new method for insulation improvement is studied and employed in the current study. The method consists of using a composite-type creepage extender in the string. The effectiveness of this method for insulation improvement of the string is evaluated through the experimental test. Simulation results besides monitoring the one-year operation of the 63-kV line show that due to technical, practical, and economic restrictions in operated sub-transmission lines, a combination of corrective methods can lead to an effective solution for the protection of transmission lines against lightning.

Keywords: lightning protection, BF rate, grounding system, insulation level, line surge arrester

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Authors: Kuangyou B. Cheng

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Tennis is among the most popular sports worldwide. During ball-racket impact, substantial vibration transmitted to the hand/arm may be the cause of “tennis elbow”. Although it is common for athletes to attach a “vibration damper” to the spring-bed, the effect remains unclear. To avoid subjective factors and errors in data recording, the effect of damper attachment on racket handle end vibration was investigated with computer simulation. The tennis racket was modeled as a beam with free-free ends (similar to loosely holding the racket). Finite difference method with 40 segments was used to simulate ball-racket impact response. The effect of attaching a damper was modeled as having a segment with increased mass. It was found that the damper has the largest effect when installed at the spring-bed center. However, this is not a practical location due to interference with ball-racket impact. Vibration amplitude changed very slightly when the damper was near the top or bottom of the spring-bed. The damper works only slightly better at the bottom than at the top of the spring-bed. In addition, heavier dampers work better than lighter ones. These simulation results were comparable with experimental recordings in which the selection of damper locations was restricted by ball impact locations. It was concluded that mathematical model simulations were able to objectively investigate the effect of damper attachment on racket vibration. In addition, with very slight difference in grip end vibration amplitude when the damper was attached at the top or bottom of the spring-bed, whether the effect can really be felt by athletes is questionable.

Keywords: finite difference, impact, modeling, vibration amplitude

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Authors: Mohamed Adnan Landolsi, Ali F. Almutairi

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The paper addresses the problem of line-of-sight (LOS) vs. non-line-of-sight (NLOS) propagation link identification in ultra-wideband (UWB) wireless networks, which is necessary for improving the accuracy of radiolocation and positioning applications. A LOS/NLOS likelihood hypothesis testing approach is applied based on exploiting distinctive statistical features of the channel impulse response (CIR) using parameters related to the “skewness” of the CIR and its root mean square (RMS) delay spread. A log-normal fit is presented for the probability densities of the CIR parameters. Simulation results show that different environments (residential, office, outdoor, etc.) have measurable differences in their CIR parameters’ statistics, which is then exploited in determining the nature of the propagation channels. Correct LOS/NLOS channel identification rates exceeding 90% are shown to be achievable for most types of environments. Additional improvement is also obtained by combining both CIR skewness and RMS delay statistics.

Keywords: UWB, propagation, LOS, NLOS, identification

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Authors: Francesco Paolone

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This paper investigates the role of Operating Cash Flow (OCF) and accruals in firm valuation analyzing financial statement information from the largest European companies and evaluating their relation to firm market value. Using a dataset of 500 largest European companies in 2018, the study investigates the relative value-relevance of equity, net income and operating cash flow (OCF). Findings show that the cash flow measure has the same explanatory power and intensity as equity and earnings to explain the market value. This study contributes to the debate on the value relevance of OCF incremental to book value and earnings. It also extends the literature, showing that OCF has information content (value relevance) superior to earnings and book value in the main European markets (Bepari et al., 2013). Finally, the study provides a support that accounting method choice may confuse investors, who have reduced confidence in accounting earnings and book value; in other words, nowadays European investors rely more on cash flows instead of accruals numbers.

Keywords: Cash Flow Statement, Value Relevance, Accounting, Financial Statement Analysis

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Authors: Diab Z., Hamad A., Dixit A., Al-Rikabi M., Keshaverzi F.

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Introduction: According to the NICE guidelines, 2020Prasugrel is the recommended first line treatment in adults with acute coronary syndromes (ACS) in patients with ST-segment-elevation myocardial infarction (STEMI), defined as ST elevation or new left bundle branch block on ECG , that cardiologists intend to treat with primary percutaneous coronary intervention (PCI). The current literature suggests that this is largely due to safety and efficacy, and cost effectiveness. We wanted to do an audit to examine the adherence of the MRI hospital with guidelines in using prasugrel as first-line therapy in patients with STEMI and undergoing PPCI. AIM: To examine the adherence of the MRI hospital with guidelines in using prasugrel as first-line therapy in patients with STEMI and undergoing PPCI Methods: We looked at the patients presented to MRI during1^st of January 2022 to 28th February 2022. We included all the people who were above 18 and were brought to the hospital through the PPCI pathway and diagnosed as ACS and underwent PPCI. We excluded Patients who were brought to the hospital through the PPCI pathway and underwent coronary angiography and their diagnosis was found other than STEMI or if the outcome was death before discharge or they were above age >75 (as per guideline increase bleeding risk of prasugrel in a person aged 75 or older). Results: The total number of patients was 100. There were a total of seventy patients who had STEMI and fit the criteria for inclusion. Out of these, only 72.9% (51) were given Prasugrel as a first line. Seventeen (17) 24.3% STEMI patients were candidates for prasugrel as first-line therapy but were instead offered (clopidogrel/ticagrelor). Two 2 (2.9%) STEMI patients were not given prasugrel as first-line therapy because of C/I (CVA) or the use of anticoagulant Nine 9 (9%) of them died before discharge. Eleven 11 (11%) were above the age of 75. Ten 10 (10%) of patients had a diagnosis other than STEMI. Conclusions and recommendations: Our audit has shown the need to increase awareness amongst staff re: the first line use of Prasugrel as per NICE guidelines. We aim to arrange awareness sessions for staff and increase visibility of the guidelines for the staff to encourage them to adhere to the guideline. Further research is needed to find the optimum treatment in patients above 75.

Keywords: pasurgrel, PCI, NICE, STEMI

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Authors: Seyedeh Nasim Mirbahari, Taha Azad, Mehdi Totonchi

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Oncolytic viruses, which only replicate in tumor cells, are being extensively studied for their use in cancer therapy. A particular virus known as the vaccinia virus, a member of the poxvirus family, has demonstrated oncolytic abilities glioma. Treating Glioma with traditional methods such as chemotherapy and radiotherapy is quite challenging. Even though oncolytic viruses have shown immense potential in cancer treatment, their effectiveness in glioblastoma treatment is still low. Therefore, there is a need to improve and optimize immunotherapies for better results. In this study, we have designed oncoVV-TT, which can more effectively target tumor cells while minimizing replication in normal cells by replacing the thymidine kinase gene with a luc-p2a-GFP gene expression cassette. Human glioblastoma cell line U251 MG, rat glioblastoma cell line C6, and non-tumor cell line HFF were plated at 105 cells in a 12-well plates in 2 mL of DMEM-F2 medium with 10% FBS added to each well. Then incubated at 37°C. After 16 hours, the cells were treated with oncoVV-TT at an MOI of 0.01, 0.1 and left in the incubator for a further 24, 48, 72 and 96 hours. Viral replication assay, fluorescence imaging and viability tests, including trypan blue and crystal violet, were conducted to evaluate the cytotoxic effect of oncoVV-TT. The finding shows that oncoVV-TT had significantly higher cytotoxic activity and proliferation rates in tumor cells in a dose and time-dependent manner, with the strongest effect observed in U251 MG. To conclude, oncoVV-TT has the potential to be a promising oncolytic virus for cancer treatment, with a more cytotoxic effect in human glioblastoma cells versus rat glioma cells. To assess the effectiveness of vaccinia virus-mediated viral therapy, we have tested U251mg and C6 tumor cell lines taken from human and rat gliomas, respectively. The study evaluated oncoVV-TT's ability to replicate and lyse cells and analyzed the survival rates of the tested cell lines when treated with different doses of oncoVV-TT. Additionally, we compared the sensitivity of human and mouse glioma cell lines to the oncolytic vaccinia virus. All experiments regarding viruses were conducted under biosafety level 2. We engineered a Vaccinia-based oncolytic virus called oncoVV-TT to replicate specifically in tumor cells. To propagate the oncoVV-TT virus, HeLa cells (5 × 104/well) were plated in 24-well plates and incubated overnight to attach to the bottom of the wells. Subsequently, 10 MOI virus was added. After 48 h, cells were harvested by scraping, and viruses were collected by 3 sequential freezing and thawing cycles followed by removal of cell debris by centrifugation (1500 rpm, 5 min). The supernatant was stored at −80 ◦C for the following experiments. To measure the replication of the virus in Hela, cells (5 × 104/well) were plated in 24-well plates and incubated overnight to attach to the bottom of the wells. Subsequently, 5 MOI virus or equal dilution of PBS was added. At the treatment time of 0 h, 24 h, 48 h, 72 h and 96 h, the viral titers were determined under the fluorescence microscope (BZ-X700; Keyence, Osaka, Japan). Fluorescence intensity was quantified using the imagej software according to the manufacturer’s protocol. For the isolation of single-virus clones, HeLa cells seeded in six-well plates (5×105 cells/well). After 24 h (100% confluent), the cells were infected with a 10-fold dilution series of TianTan green fluorescent protein (GFP)virus and incubated for 4 h. To examine the cytotoxic effect of oncoVV-TT virus ofn U251mg and C6 cell, trypan blue and crystal violet assay was used.

Keywords: oncolytic virus, immune therapy, glioma, vaccinia virus

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Authors: Bu Seog Ju, Ho Young Son, Yong Hee Ryu

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This study is focused on the evaluation of seismic fragility of multi-story piping system installed in critical structures, isolated with triple friction pendulum bearing. The concept of this study is to isolate the critical building structure as well as nonstructural component, especially piping system in order to mitigate the earthquake damage and achieve the reliable seismic design. Then, the building system and multi-story piping system was modeled in OpenSees. In particular, the triple friction pendulum isolator was accounted for the vertical and horizontal coupling behavior in the building system subjected to seismic ground motions. Consequently, in order to generate the seismic fragility of base-isolated multi-story piping system, 21 selected seismic ground motions were carried out, by using Monte Carlo Simulation accounted for the uncertainties in demand. Finally, the system-level fragility curves corresponding to the limit state of the piping system was conducted at each T-joint system, which was commonly failure points in piping systems during and after an earthquake. Additionally, the system-level fragilities were performed to the first floor and second floor level in critical structures.

Keywords: fragility, friction pendulum bearing, nonstructural component, seismic

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Authors: Zhao Kuo, Chen Liang, Zhang Zhongbing, Ruan Jinlu. He Shiyi, Xu Mengxuan

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Stilbene, C₁₄H₁₂, is well known as one of the most useful organic scintillators for pulse shape discrimination (PSD) technique for its good scintillation properties. An on-line acquisition system and an off-line acquisition system were developed with several CAMAC standard plug-ins, NIM plug-ins, neutron/γ discriminating plug-in named 2160A and a digital oscilloscope with high sampling rate respectively for which stilbene crystals and photomultiplier tube detectors (PMT) as detector for accelerator neutron sources measurement carried out in China Institute of Atomic Energy. Pulse amplitude spectrums and charge amplitude spectrums were real-time recorded after good neutron/γ discrimination whose best PSD figure-of-merits (FoMs) are 1.756 for D-D accelerator neutron source and 1.393 for D-T accelerator neutron source. The probability of neutron events in total events was 80%, and neutron detection efficiency was 5.21% for D-D accelerator neutron sources, which were 50% and 1.44% for D-T accelerator neutron sources after subtracting the background of scattering observed by the on-line acquisition system. Pulse waveform signals were acquired by the off-line acquisition system randomly while the on-line acquisition system working. The PSD FoMs obtained by the off-line acquisition system were 2.158 for D-D accelerator neutron sources and 1.802 for D-T accelerator neutron sources after waveform digitization off-line processing named charge integration method for just 1000 pulses. In addition, the probabilities of neutron events in total events obtained by the off-line acquisition system matched very well with the probabilities of the on-line acquisition system. The pulse information recorded by the off-line acquisition system could be repetitively used to adjust the parameters or methods of PSD research and obtain neutron charge amplitude spectrums or pulse amplitude spectrums after digital analysis with a limited number of pulses. The off-line acquisition system showed equivalent or better measurement effects compared with the online system with a limited number of pulses which indicated a feasible method based on stilbene crystals detectors for the measurement of prompt neutrons neutron sources like prompt accelerator neutron sources emit a number of neutrons in a short time.

Keywords: stilbene crystal, accelerator neutron source, neutron / γ discrimination, figure-of-merits, CAMAC, waveform digitization

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Authors: Po-Hui Yang, Jing-Min Chen, Po-Yu Kuo, Chia-Chun Wu

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This paper proposed a high resolution Vernier Delay Line (VDL) measurement circuit with coarse and fine detection mechanism, which improved the trade-off problem between high resolution and less delay cells in traditional VDL circuits. And the measuring time of proposed measurement circuit is also under the high resolution requests. At first, the testing range of input signal which proposed high resolution delay line is detected by coarse detection VDL. Moreover, the delayed input signal is transmitted to fine detection VDL for measuring value with better accuracy. This paper is implemented at 0.18μm process, operating frequency is 100 MHz, and the resolution achieved 2.0 ps with only 16-stage delay cells. The test range is 170ps wide, and 17% stages saved compare with traditional single delay line circuit.

Keywords: vernier delay line, D-type flip-flop, DFF, metastable phenomenon

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Authors: N. Farahin Ali, Naharriah Mohamed, Hafiz Majdi, Fathiyyah, Fadliana Saman

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This paper investigates the imperative for developing Islamic accounting standards tailored to Baitulmal, waqaf, and zakat transactions, with the goal of strengthening accountability and transparency in financial reporting. Current financial reporting frameworks in Malaysia—namely, the Malaysian Financial Reporting Standards (MFRS) and Malaysian Private Entities Reporting Standards (MPERS)—are designed predominantly for conventional financial transactions and fail to fully capture the Shariah-specific nature of these religious funds. The objective of this study is to critically examine the discrepancies between these conventional reporting standards and the requirements of Shariah-compliant financial transactions, specifically for Baitulmal, waqaf, and zakat. This research adopts a qualitative methodology, utilizing case studies from four different State Islamic Religious Councils to explore the current reporting practices. The findings reveal significant gaps between the conventional frameworks and the specific needs of Shariah-compliant accounting, leading to off-balance-sheet reporting of certain transactions and inconsistencies in financial disclosures across different states. These disparities undermine both the comparability and integrity of the financial reports, raising critical concerns regarding transparency and governance. The broader implications of this study underscore the necessity for a unified Islamic accounting standard that would align more closely with Shariah principles. Such a standard would not only enhance the disclosure and presentation of baitulmal, waqaf, and zakat transactions, but also improve decision-making processes, thereby fostering greater accountability and trust in the management of these Islamic funds. This paper advocates for a concerted effort to bridge the existing gap, ensuring that the distinctive characteristics of Islamic charitable funds are appropriately reflected in the financial reporting process.

Keywords: islamic accounting, waqf, zakat, islamic finance

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Authors: Leandi Steenkamp

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The sectional title industry has been a part of the property landscape in South Africa for almost half a century, and plays a significant role in addressing the housing problem in the country. Stakeholders such as owners and investors in sectional title property are in most cases not directly involved in the management thereof, and place reliance on the audited annual financial statements of bodies corporate for decision-making purposes. Although the industry seems to be highly regulated, the legislation regarding accounting and auditing of sectional title is vague and ambiguous. Furthermore, there are no industry-specific auditing and accounting standards to guide accounting and auditing practitioners in performing their work and industry financial benchmarks are not readily available. In addition, financial pressure on sectional title schemes is often very high due to the fact that some owners exercise unrealistic pressure to keep monthly levies as low as possible. All these factors have an impact on the business risk as well as audit risk of bodies corporate. Very little academic research has been undertaken on the sectional title industry in South Africa from an accounting and auditing perspective. The aim of this paper is threefold: Firstly, to discuss the findings of a literature review on uncertainties, ambiguity and confusing aspects in current legislation regarding the audit of a sectional title property that may cause or increase audit and business risk. Secondly, empirical findings of risk-related aspects from the results of interviews with three groups of body corporate role-players will be discussed. The role-players were body corporate trustee chairpersons, body corporate managing agents and accounting and auditing practitioners of bodies corporate. Specific reference will be made to business risk and audit risk. Thirdly, practical recommendations will be made on possibilities of closing the audit expectation gap, and further research opportunities in this regard will be discussed.

Keywords: assurance, audit, audit risk, body corporate, corporate governance, sectional title

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Authors: Zexin Lei, Timothy Langrish

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Lutein is a type of carotene believed to be beneficial to the eyes. This study aims to explore the possibility of using a closed cycle spray drying system to produce lutein. The system contains a spray dryer, a condenser, a heater, and a pressure seal. Hexane, ethanol, and isopropanol will be used as organic solvents to compare the extraction effects. Several physical and chemical methods of cell disruption will be compared. By continuously sweeping the system with nitrogen, the oxygen content will be controlled below 2%, reducing the concentration of organic solvent below the explosion limit and preventing lutein from being oxidized. Lutein powder will be recovered in the collection device. The volatile organic solvent will be cooled in the condenser and deposited in the bottom until it is discharged from the bottom of the condenser.

Keywords: closed cycle spray drying system, Chlorella vulgaris, organic solvent, solvent recovery

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Authors: Khaldoon G. Albitar, Hassan Y. Kikhia, Jin P. Zhang

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Since 2007, all companies listed on both Shanghai Stock Exchange and Shenzhen Stock Exchange are required to prepare their consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). This study investigates the impact of adopting IFRS on accounting quality for a sample of listed on Chinese companies during the period 2003-2013 with sample of 10846 observations over a four-year period before and a five-year period after the adoption of IFRS. This study tests whether the level of earnings management is significantly lower after the adoption of IFRS, and reported earnings is more value relevant during the IFRS period by using the Ohlson model and Jones model, as modified by Dechow. The empirical results show that accounting quality improved with lower earnings management and higher value relevant after the adoption of IFRS in China. The current study contributes to the literature on IFRS adoption and earning quality in two ways. First, As most of the existing studies on earnings quality and IFRS have been conducted on data from the U.S and European countries, this study fills a gap in the existing literature by studying the effect of adoption of IFRS on earnings quality in an emerging market. Second, the findings of our study have important implications for policymakers, auditors, multinational firms, and users of financial reports. As the rapid growth of China's economy gains global recognition, the Chinese stock market is capturing the attention of international investor.

Keywords: international financial reporting standards (ifrs), accounting quality, earnings management, value relevance, china

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Authors: Nadia Naseem, Farwa Batool, Nasir Mehmood, AbdulHannan Nagi

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Background: The incidence and mortality of breast cancer vary significantly in geographically distinct populations. In Pakistan, breast cancer has shown an increase in incidence in young females and is characterized by more aggressive behavior. The tumor suppressor TP53 gene is a crucial genetic factor that plays a significant role in breast carcinogenesis. This study investigated the TP53 mutations in molecular subtypes of both nodes negative and positive breast cancer in young Pakistani patients. Material and Methods: p53, Estrogen Receptor (ER), Progesterone Receptor (PR), Her-2 neu and Ki 67 expressions were analyzed immunohistochemically in a series of 75 node negative (A) and 75 node positive (B) young (aged: 19-40 years) breast cancer patients diagnosed between 2014 to 2017 at two leading hospitals of Punjab, Pakistan. Tumor tissue specimens and peripheral blood samples were examined for TP53 mutations by direct sequencing of the gene (exons 4-9). The relation of TP53 mutations to these markers and clinicopathological data was investigated. Results: Mean age of the patients was 32.4 + 9.1 SD. Invasive breast carcinoma was the most frequent histological variant (A=92%, B=94.6%). Grade 3 carcinoma was the commonest grade (A=72%, B=81.3%). Triple negative cases (ER-, PR-, Her-2) formed most of the molecular subtypes (A=44%, B=50.6%). A total of 17.2% (A: 6.6%, B: 10.6%) patients showed TP53 mutations. Mutations were significantly more frequent in triple negative cases (A: 74.8%, B: 62.2%) compared to HER2-positive patients (P < 0.0001). In the multivariate analysis of the whole patient group, the independent prognosticator were triple negative cases (P=0.021), TP53 overexpression by IHC (P=0.001) and advanced-stage disease (P=0.007). No statistically significant correlation between TP53 mutations and clinicopathological parameters was found (P < 0.05). Conclusions: It is concluded that TP53 mutations are infrequently present in breast carcinoma of young Pakistani population and there was no significant correlation between p53 mutation and early onset disease. Immunohistochemically detected TP53 expression in our resource-constrained to set up can be beneficial in predicting mutations at the younger age in our population.

Keywords: immunohistochemistry (IHC), invasive breast carcinoma (IBC), Pakistan, TP53

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Authors: Ashwani Kumar, Jitender Kumar

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In this paper, an optimal power flow based approach has been applied for multi-transactions deregulated environment for ATC determination with SVC and STATCOM. The main contribution of the paper is (i) OPF based approach for evaluation of ATC with multi-transactions, (ii) ATC enhancement with FACTS devices viz. SVC and STATCOM for intact and line contingency cases, (iii) impact of ZIP load on ATC determination and comparison of ATC obtained with SVC and STATCOM. The results have been determined for intact and line contingency cases taking simultaneous as well as single transaction cases for IEEE 24 bus RTS.

Keywords: available transfer capability, FACTS devices, line contingency, multi-transactions, ZIP load model

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Authors: A. Cagnacci, D. F. Barattini, E. Casolati, M. Mangrella, E. Piccolo, S. Rosu, L. C. Pătrașcu

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This Triple study aimed to evaluate the efficacy of polycarbophil vaginal gel (PCV) in treating symptoms of vaginal atrophy (VA) in peri- and post-menopausal women. Women in peri- (n=29) and postmenopause (n=54) diagnosed with VA were progressively enrolled and treated once a day for 30 days. Thereafter, those wishing to continue (n=73) received the PCV treatment for an additional 180 days. The vaginal health index (VHI) and vaginal dryness, irritation, and pain at intercourse, along with treatment safety, were evaluated at baseline, 30 days of treatment, and after additional 180 days. At baseline, the VHI (p<0.056) and VAS of vaginal dryness (p=0.0001,) irritation (p=0.002), and pain at intercourse (p=0.0001) were worse in postmenopausal women than in perimenopausal women. VHI and VA symptoms improved in all women, and after 30 days of PCV administration, they were similar between peri-and postmenopausal women. After an additional 180 days of treatment, VHI further increased (p=0.0001), VAS of all symptoms (P=0.0001) and the Global Symptom Score (P=0.0001) further decreased. The treatment was safe. Treatment with PCV improves VA symptoms in both peri- and post-menopausal women. Prolongation of treatment up to 6 months increases the efficacy of treatment with no side effects.

Keywords: late menopausal transition, postmenopause, polycarbophil, sexuality, vaginal dryness

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Authors: T. Miková

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This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom). The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.

Keywords: accounting standards, earnings management, international financial reporting standards, loss avoidance, reporting quality

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Authors: Ting-Ting Wen, H. C. Lin

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This paper reports a study for the light outcoupling efficiency of the PLED device. In use of a designed substrate combined with nano-line patterns in PLED device, the light outcoupling efficiency can be significantly enhanced. The designed substrate was made by UV imprinting technology, such as triangular microlens arrays on the front and periodic corrugated patterns on the back surface. The nano-line patterns in PLED device was fabricated by advanced microstamping and ink-jet printing techniques. For high angles of observation with respect to the substrate surface normal, the light out intensity of the developed PLED device is increased from 0.05 (a.u.) up to 0.69 (a.u.) at the view angle 85 degree. The designed integration leads to 64% increase of the light out intensity compared with the conventional PLED device.

Keywords: triangular microlens, corrugation patterns, nano-line patterns, PLED device, UV imprinting technology, microstamping

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Authors: Justyna Moskwa, Patryk Nowakowski, Sylwia K. Naliwajko, Renata Markiewicz-Zukowska, Krystyna Gromkowska-Kepka, Anna Puscion-Jakubik, Konrad Mielcarek, Maria H. Borawska

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For centuries, mushrooms have been used in folk medicine; however, knowledge of the composition and properties of fungi comes from the last twenty years. Mushrooms show antibacterial, antioxidant, antitumor and immune-stimulating properties; however, there is a lack of reports, on anticancer treatment of brain gliomas. The aim of this study was to examine influence of Chanterelle mushroom (Cantharellus Adans. ex Fr.) ethanolic (CHE) and water (CHW) extracts, on glioblastoma multiforme cell line (U87MG). Anti-proliferative activity of CHE and CHW in concentration (50-1000 µg/mL) was determined by a cytotoxicity test and DNA binding by [³H]-thymidine incorporation after 24, 48 and 72h of incubation with U87MG glioblastoma cell line. The statistical analysis was performed using Statistica v. 13.0 software. Significant differences were assumed for p < 0.05. We examined that CHE extracts in all the tested concentrations (50, 100, 250, 500, 1000 µg/mL) after all hours of incubation significantly decreased cell viability (p < 0.05) on U87MG cell line, which was confirmed by the significant (p < 0.05) reduction of DNA synthesis. Our results suggest that only CHE extract a cytotoxic and anti-proliferation activities on U87MG cell line.

Keywords: anticancer, food, glioblastoma, mushroom

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Authors: Olanrewaju Johnson Akinduntire

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This paper investigates the statistical evaluation of books, citations, articles, journals and other publications in accounting and finance on leveraging technology to mitigate the impact of COVID-19 on business. The research proffers an appraisal of the impact of computerized accounting systems in pre and post pandemic era on activities of the formal and informal sectors, it analyzes the concept of computerized accounting systems, and it seeks to determine the impact of computerized of the overall activities of the informal sector. A special focus of this ICT strategy should be to demystify and promote the diffusion of ICT as a general-purpose technology to the informal sector. It is believed that the use of new technologies can be crucial to meeting the Millennium Development Goals (MDGs) in a timely and effective fashion. Consequent to these, there is a need to prevent the further marginalization of the informal sector by availing ICT services which are mixed appropriately and also properly located. By implication, this will help them access markets and other business information, which can enable or make their economic activities more vibrant and facilitate the availability of information about new opportunities. Conclusively, for one to understand the application of ICT and their locational dynamics in informal sector clusters, there is a need to comprehend and acknowledge the drivers and pressures leading to the adoption of new technology.

Keywords: COVID-19 , (MDGs) , ICT, bibliometric

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Authors: Abhishek Khupsare, Ajay Parmar, Ajay Agarwal, Swapnil Wanjari

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The extreme demand for aggregate leads to the exploitation of river-bed for fine aggregates, affecting the environment adversely. Therefore, a suitable alternative to natural river sand is essentially required. This study focuses on preventing environmental impact by developing polymer sand to replace natural river sand (NRS). Development of polymer sand by mixing high volume fly ash, bottom ash, cement, natural river sand, and locally purchased high solid content polycarboxylate ether-based superplasticizer (HS-PCE). All the physical and chemical properties of polymer sand (P-Sand) were observed and satisfied the requirement of the Indian Standard code. P-Sand yields good specific gravity of 2.31 and is classified as zone-I sand with a satisfactory friction angle (37˚) compared to natural river sand (NRS) and Geopolymer fly ash sand (GFS). Though the water absorption (6.83%) and pH (12.18) are slightly more than those of GFS and NRS, the alkali silica reaction and soundness are well within the permissible limit as per Indian Standards. The chemical analysis by X-Ray fluorescence showed the presence of high amounts of SiO2 and Al2O3 with magnitudes of 58.879% 325 and 26.77%, respectively. Finally, the compressive strength of M-25 grade concrete using P-sand and Geopolymer sand (GFS) was observed to be 87.51% and 83.82% with respect to natural river sand (NRS) after 28 days, respectively. The results of this study indicate that P-sand can be a good alternative to NRS for construction work as it not only reduces the environmental effect due to sand mining but also focuses on utilising fly ash and bottom ash.

Keywords: polymer sand, fly ash, bottom ash, HSPCE plasticizer, river sand mining

Procedia PDF Downloads 81

Authors: Fumio Kasai, Noriko Hirayama, Jorge Pereira, Azusa Ohtani, Masashi Iemura, Malcolm A. Ferguson Smith, Arihiro Kohara

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The VERO cell line was established in 1962 from normal tissue of an African green monkey, Chlorocebus aethiops (2n=60), and has been commonly used worldwide for screening for toxins or as a cell substrate for the production of viral vaccines. The VERO genome was sequenced in 2014; however, its cytogenetic features have not been fully characterized as it contains several chromosome abnormalities and different karyotypes coexist in the cell line. In this study, the VERO cell line (JCRB0111) was compared with one of the sublines. In contrast to 59 chromosomes as the modal chromosome number in the VERO cell line, the subline had two peaks of 56 and 58 chromosomes. M-FISH analysis using human probes revealed that the VERO cell line was characterized by a translocation t(2;25) found in all metaphases, which was absent in the subline. Different abnormalities detected only in the subline show that the cell line is heterogeneous, indicating that the subline has the potential to change its genomic characteristics during cell culture. The various alterations in the two independent lineages suggest that genomic changes in both VERO cells can be accounted for by progressive rearrangements during their evolution in culture. Both t(5;X) and t(8;14) observed in all metaphases of the two cell lines might have a key role in VERO cells and could be used as genetic markers to identify VERO cells. The flow karyotype shows distinct differences from normal. Further analysis of sorted abnormal chromosomes may uncover other characteristics of VERO cells. Because of the absence of STR data, cytogenetic data are important in characterizing animal cell lines and can be an indicator of their quality control.

Keywords: VERO, cell culture passage, chromosome rearrangement, heterogeneous cells

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Authors: Mahesh Chudasama, Harit Raval

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Conical sections and shells of metal plates manufactured by 3-roller conical bending process are widely used in the industries. The process is completed by first bending the metal plates statically and then dynamic roller bending sequentially. It is required to have an analytical model to get maximum bending force, for optimum design of the machine, for static bending stage. Analytical models assuming various stress conditions are considered and these analytical models are compared considering various parameters and reported in this paper. It is concluded from the study that for higher bottom roller inclination, the shear stress affects greatly to the static bending force whereas for lower bottom roller inclination it can be neglected.

Keywords: roller-bending, static-bending, stress-conditions, analytical-modeling

Procedia PDF Downloads 254

Authors: Henri Champliaud, Zhengkun Feng, Ngan Van Lê, Javad Gholipour

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In this article, a method is presented to effectively estimate the deformed shape of a thick plate due to line heating. The method uses a fifth order spline interpolation, with up to C3 continuity at specific points to compute the shape of the deformed geometry. First and second order derivatives over a surface are the resulting parameters of a given heating line on a plate. These parameters are determined through experiments and/or finite element simulations. Very accurate kriging models are fitted to real or virtual surfaces to build-up a database of maps. Maps of first and second order derivatives are then applied on numerical plate models to evaluate their evolving shapes through a sequence of heating lines. Adding an optimization process to this approach would allow determining the trajectories of heating lines needed to shape complex geometries, such as Francis turbine blades.

Keywords: deformation, kriging, fifth order spline interpolation, first, second and third order derivatives, C3 continuity, line heating, plate forming, thermal forming

Procedia PDF Downloads 460

Authors: A. E. El-Henawey, A. A. El-Kouny, M. M. Abd –El-Halim

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Moving target indication (MTI) which is an anti-clutter technique that limits the display of clutter echoes. It uses the radar received information primarily to display moving targets only. The purpose of MTI is to discriminate moving targets from a background of clutter or slowly-moving chaff particles as shown in this paper. Processing system in these radars is so massive and complex; since it is supposed to perform a great amount of processing in very short time, in most radar applications the response of a single canceler is not acceptable since it does not have a wide notch in the stop-band. A double-delay canceler is an MTI delay-line canceler employing the two-delay-line configuration to improve the performance by widening the clutter-rejection notches, as compared with single-delay cancelers. This canceler is also called a double canceler, dual-delay canceler, or three-pulse canceler. In this paper, a double delay line canceler is chosen for study due to its simplicity in both concept and implementation. Discussing the implementation of a simple digital moving target indicator (DMTI) using FPGA which has distinct advantages compared to other application specific integrated circuit (ASIC) for the purposes of this work. The FPGA provides flexibility and stability which are important factors in the radar application.

Keywords: FPGA, MTI, double delay line canceler, Doppler Shift

Procedia PDF Downloads 652

Authors: Daria Grechishnikova, Maria Poptsova

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Transposable elements play an important role in the evolution of various species from bacteria to human. Long Interspersed Nuclear Elements (LINEs) and Short Interspersed Nuclear Elements (SINEs) are two major classes of retrotransposons that occupy a considerable part of any genome and their copy numbers can range form several hundreds to a million. Both LINEs and SINEs multiply through a copy-and-paste mechanism. LINEs encode proteins, which make them capable of self-propagation while SINEs are parasitic and require the machinery of LINEs to multiply. The mechanisms how LINE and SINE RNA is recognized by the LINE-encoded reverse transcriptase (RT) remain unclear. For some SINE-LINE pairs, it was shown that they share a common 3’-end with a stem-loop structure. Majority of the SINE-LINE pairs do not have a common 3’-end. Recently we have shown that in the human genome Alu-L1 pairs have structurally similar stem-loop structure at the 3’-end. Here we extended our analysis to a wide range of species and analyzed LINEs from 161 different species from Repbase and 217 SINE sequences from SINEBase. It appeared that all of the analyzed sequences contained stem-loop structures at the 3’-end. Here we conclude that it is very likely that a common evolutionary mechanism of transposon RNA recognition requires the presence of stem-loop structures at their 3’-end.

Keywords: LINE, SINE, mechanisms of retrotransposition, retrotransposons, stem-loop, stem-loop structures, transposons

Procedia PDF Downloads 359

Authors: Morné Roman, Robert van Zyl, Nishanth Parus, Nishal Mahatho

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Leakage current monitoring for high voltage transmission line insulators is of interest as a performance indicator. Presently, to the best of our knowledge, there is no commercially available, clamp-on type, non-intrusive device for measuring leakage current on energised high voltage direct current (HVDC) transmission line insulators. The South African power utility, Eskom, is investigating the development of such a hand-held sensor for two important applications; first, for continuous real-time condition monitoring of HVDC line insulators and, second, for use by live line workers to determine if it is safe to work on energised insulators. In this paper, a DC leakage current sensor based on magnetic field sensing techniques is developed. The magnetic field sensor used in the prototype can also detect alternating current up to 5 MHz. The DC leakage current prototype detects the magnetic field associated with the current flowing on the surface of the insulator. Preliminary HVDC leakage current measurements are performed on glass insulators. The results show that the prototype can accurately measure leakage current in the specified current range of 1-200 mA. The influence of external fields from the HVDC line itself on the leakage current measurements is mitigated through a differential magnetometer sensing technique. Thus, the developed sensor can perform measurements on in-service HVDC insulators. The research contributes to the body of knowledge by providing a sensor to measure leakage current on energised HVDC insulators non-intrusively. This sensor can also be used by live line workers to inform them whether or not it is safe to perform maintenance on energized insulators.

Keywords: direct current, insulator, leakage current, live line, magnetic field, sensor, transmission lines

Procedia PDF Downloads 178

Authors: Rangoli Goyal, Rama Bhargava

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The triple diffusive boundary layer flow of nanofluid under the action of constant magnetic field over a non-linear stretching sheet has been investigated numerically. The model includes the effect of Brownian motion, thermophoresis, and cross-diffusion; slip mechanisms which are primarily responsible for the enhancement of the convective features of nanofluid. The governing partial differential equations are transformed into a system of ordinary differential equations (by using group theory transformations) and solved numerically by using variational finite element method. The effects of various controlling parameters, such as the magnetic influence number, thermophoresis parameter, Brownian motion parameter, modified Dufour parameter, and Dufour solutal Lewis number, on the fluid flow as well as on heat and mass transfer coefficients (both of solute and nanofluid) are presented graphically and discussed quantitatively. The present study has industrial applications in aerodynamic extrusion of plastic sheets, coating and suspensions, melt spinning, hot rolling, wire drawing, glass-fibre production, and manufacture of polymer and rubber sheets, where the quality of the desired product depends on the stretching rate as well as external field including magnetic effects.

Keywords: FEM, thermophoresis, diffusiophoresis, Brownian motion

Procedia PDF Downloads 423