Search results for: accounting values
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 7651

Search results for: accounting values

4171 Synthesis and Characterization of Thiourea-Formaldehyde Coated Fe3O4 (TUF@Fe3O4) and Its Application for Adsorption of Methylene Blue

Authors: Saad M. Alshehri, Tansir Ahamad

Abstract:

Thiourea-Formaldehyde Pre-Polymer (TUF) was prepared by the reaction thiourea and formaldehyde in basic medium and used as a coating materials for magnetite Fe3O4. The synthesized polymer coated microspheres (TUF@Fe3O4) was characterized using FTIR, TGA SEM and TEM. Its BET surface area was up to 1680 m2 g_1. The adsorption capacity of this ACF product was evaluated in its adsorption of Methylene Blue (MB) in water under different pH values and different temperature. We found that the adsorption process was well described both by the Langmuir and Freundlich isotherm model. The kinetic processes of MB adsorption onto TUF@Fe3O4 were described in order to provide a more clear interpretation of the adsorption rate and uptake mechanism. The overall kinetic data was acceptably explained by a pseudo second-order rate model. Evaluated ∆Go and ∆Ho specify the spontaneous and exothermic nature of the reaction. The adsorption takes place with a decrease in entropy (∆So is negative). The monolayer capacity for MB was up to 450 mg g_1 and was one of the highest among similar polymeric products. It was due to its large BET surface area.

Keywords: TGA, FTIR, magentite, thiourea formaldehyde resin, methylene blue, adsorption

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4170 Spin-Polarized Investigation of Ferromagnetism on Magnetic Semiconductors MnxCa1-xS in the Rock-salt Phase

Authors: B. Ghebouli, M. A. Ghebouli, H. Choutri, M. Fatmi, L. Louail

Abstract:

The structural, elastic, electronic and magnetic properties of the diluted magnetic semiconductors MnxCa1-xS in the rock-salt phase have been investigated using first-principles calculations. Features such as lattice constant, bulk modulus, elastic constants, spin-polarized band structure, total and local densities of states have been computed. We predict the values of the exchange constants and the band edge spin splitting of the valence and conduction bands. The hybridization between S-3p and Mn-3d produces small local magnetic moment on the nonmagnetic Ca and S sites. The ferromagnetism is induced due to the exchange splitting of S-3p and Mn-3d hybridized bands. The total magnetic moment per Mn of MnxCa1-xS is 4.4µB and is independent of the Mn concentration. The unfilled Mn -3d levels reduce the local magnetic moment of Mn from its free space charge value of 5µB to 4.4µB due to 3p–3d hybridization.

Keywords: semiconductors, Ab initio calculations, band-structure, magnetic properties

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4169 The Modeling of City Bus Fuel Economy during the JE05 Emission Test Cycle

Authors: Miroslaw Wendeker, Piotr Kacejko, Marcin Szlachetka, Mariusz Duk

Abstract:

This paper discusses a model of fuel economy in a city bus driving in a dynamic urban environment. Rapid changes in speed result in a constantly changing kinetic energy accumulated in a bus mass and an increased fuel consumption due to hardly recuperated kinetic energy. The model is based on the bench test results achieved from chassis dynamometer, airport and city street researches. The verified model was applied to simulate the behavior of a bus during the Japanese JE05 Emission Test Cycle. The fuel consumption was calculated for three separate research stages, i.e. urban, downtown and motorway. The simulations were performed for several values of vehicle mass and electrical load applied to on-board devices. The research results show fuel consumption is impacted by driving dynamics.

Keywords: city bus, heavy duty vehicle, Japanese JE05 test cycle, kinetic energy

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4168 Wicking and Evaporation of Liquids in Knitted Fabrics: Analytic Solution of Capillary Rise Restrained by Gravity and Evaporation

Authors: N. S. Achour, M. Hamdaoui, S. Ben Nasrallah

Abstract:

Wicking and evaporation of water in porous knitted fabrics is investigated by combining experimental and analytical approaches: The standard wicking model from Lucas and Washburn is enhanced to account for evaporation and gravity effects. The goal is to model the effect of gravity and evaporation on wicking using simple analytical expressions and investigate the influence of fabrics geometrical parameters, such as porosity and thickness on evaporation impact on maximum reachable height values. The results show that fabric properties have a significant influence on evaporation effect. In this paper, an experimental study of determining water kinetics from different knitted fabrics were gravimetrically investigated permitting the measure of the mass and the height of liquid rising in fabrics in various atmospheric conditions. From these measurements, characteristic pore parameters (capillary radius and permeability) can be determined.

Keywords: evaporation, experimental study, geometrical parameters, model, porous knitted fabrics, wicking

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4167 Image-Based (RBG) Technique for Estimating Phosphorus Levels of Different Crops

Authors: M. M. Ali, Ahmed Al- Ani, Derek Eamus, Daniel K. Y. Tan

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In this glasshouse study, we developed the new image-based non-destructive technique for detecting leaf P status of different crops such as cotton, tomato and lettuce. Plants were allowed to grow on nutrient media containing different P concentrations, i.e. 0%, 50% and 100% of recommended P concentration (P0 = no P, L; P1 = 2.5 mL 10 L-1 of P and P2 = 5 mL 10 L-1 of P as NaH2PO4). After 10 weeks of growth, plants were harvested and data on leaf P contents were collected using the standard destructive laboratory method and at the same time leaf images were collected by a handheld crop image sensor. We calculated leaf area, leaf perimeter and RGB (red, green and blue) values of these images. This data was further used in the linear discriminant analysis (LDA) to estimate leaf P contents, which successfully classified these plants on the basis of leaf P contents. The data indicated that P deficiency in crop plants can be predicted using the image and morphological data. Our proposed non-destructive imaging method is precise in estimating P requirements of different crop species.

Keywords: image-based techniques, leaf area, leaf P contents, linear discriminant analysis

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4166 Application of Deep Learning in Colorization of LiDAR-Derived Intensity Images

Authors: Edgardo V. Gubatanga Jr., Mark Joshua Salvacion

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Most aerial LiDAR systems have accompanying aerial cameras in order to capture not only the terrain of the surveyed area but also its true-color appearance. However, the presence of atmospheric clouds, poor lighting conditions, and aerial camera problems during an aerial survey may cause absence of aerial photographs. These leave areas having terrain information but lacking aerial photographs. Intensity images can be derived from LiDAR data but they are only grayscale images. A deep learning model is developed to create a complex function in a form of a deep neural network relating the pixel values of LiDAR-derived intensity images and true-color images. This complex function can then be used to predict the true-color images of a certain area using intensity images from LiDAR data. The predicted true-color images do not necessarily need to be accurate compared to the real world. They are only intended to look realistic so that they can be used as base maps.

Keywords: aerial LiDAR, colorization, deep learning, intensity images

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4165 Thermodynamics of Stable Micro Black Holes Production by Modeling from the LHC

Authors: Aref Yazdani, Ali Tofighi

Abstract:

We study a simulative model for production of stable micro black holes based on investigation on thermodynamics of LHC experiment. We show that how this production can be achieved through a thermodynamic process of stability. Indeed, this process can be done through a very small amount of powerful fuel. By applying the second law of black hole thermodynamics at the scale of quantum gravity and perturbation expansion of the given entropy function, a time-dependent potential function is obtained which is illustrated with exact numerical values in higher dimensions. Seeking for the conditions for stability of micro black holes is another purpose of this study. This is proven through an injection method of putting the exact amount of energy into the final phase of the production which is equivalent to the same energy injection into the center of collision at the LHC in order to stabilize the produced particles. Injection of energy into the center of collision at the LHC is a new pattern that it is worth a try for the first time.

Keywords: micro black holes, LHC experiment, black holes thermodynamics, extra dimensions model

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4164 Examining the Relationship Between Green Procurement Practices and Firm’s Performance in Ghana

Authors: Clement Yeboah

Abstract:

Prior research concludes that environmental commitment positively drives organisational performance. Nonetheless, the nexus and conditions under which environmental commitment capabilities contribute to a firm’s performance are less understood. The purpose of this quantitative relational study was to examine the relationship between environmental commitment and 500 firms’ performances in Ghana. The researchers further seek to draw insights from the resource-based view to conceptualize environmental commitment and green procurement practices as resource capabilities to enhance firm performance. The researchers used insights from the contingent resource-based view to examine green leadership orientation conditions under which environmental commitment capability contributes to firm performance through green procurement practices. The study’s conceptual framework was tested on primary data from some firms in the Ghanaian market. PROCESS Macro was used to test the study’s hypotheses. Beyond that, green procurement practices mediated the association between environmental commitment capabilities and the firm’s performance. The study further seeks to find out whether green leadership orientation positively moderates the indirect relationship between environmental commitment capabilities and firm performance through green procurement practices. While conventional wisdom suggests that improved environmental commitment capabilities help improve a firm’s performance, this study tested this presumed relationship between environmental commitment capabilities and firm performance and provides theoretical arguments and empirical evidence to justify how green procurement practices uniquely and in synergy with green leadership orientation transform this relationship. The study results indicated a positive correlation between environmental commitment and firm performance. This result suggests that firms that prioritize environmental sustainability and demonstrate a strong commitment to environmentally responsible practices tend to experience better overall performance. This includes financial gains, operational efficiency, enhanced reputation, and improved relationships with stakeholders. The study's findings inform policy formulation in Ghana related to environmental regulations, incentives, and support mechanisms. Policymakers can use the insights to design policies that encourage and reward firms for their environmental commitments, thereby fostering a more sustainable and environmentally responsible business environment. The findings from such research can influence the design and development of educational programs in Ghana, specifically in fields related to sustainability, environmental management, and corporate social responsibility (CSR). Institutions may consider integrating environmental and sustainability topics into their business and management courses to create awareness and promote responsible practices among future business professionals. Also the study results can also promote the adoption of environmental accounting practices in Ghana. By recognizing and measuring the environmental impacts and costs associated with business activities, firms can better understand the financial implications of their environmental commitments and develop strategies for improved performance.

Keywords: firm’s performance, green procurement practice, environmental commitment, environmental management, sustainability

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4163 Gas Permeation Behavior of Single and Mixed Gas Components Using an Asymmetric Ceramic Membrane

Authors: Ngozi Claribelle Nwogu, Mohammed Nasir Kajama, Godson Osueke, Edward Gobina

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A unique sol–gel dip-coating process to form an asymmetric silica membrane with improved membrane performance and reproducibility has been reported. First, we deposited repeatedly a silica solution on top of a commercial alumina membrane support to improve its structural make up. The coated membrane is further processed under clean room conditions to avoid dust impurity and subsequent drying in an oven for high thermal, chemical and physical stability. The resulting asymmetric membrane exhibits a gradual change in the membrane layer thickness. Compared to a single-layer process using only the membrane support, the dual-layer process improves both flux and selectivity. For the scientifically significant difficulties of natural gas purification, collective CO2, CH4 and H2 gas fluxes and separation factors obtained gave reasonably excellent values. In addition, the membrane selectively separated hydrogen as demonstrated by a high concentration of hydrogen recovery.

Keywords: gas permeation, silica membrane, separation factor, membrane layer thickness

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4162 Investigation of the Decisive Factors on the Slump Loss: A Case Study of Cement Factors (Portland Cement Type 2)

Authors: M. B. Ahmadi, A. A. Kaffash B., B. Mobaraki

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Slump loss, which refers to the gradual reduction of workability and the amount of slump in fresh concrete over time, is one of the significant challenges in the ready-mixed concrete industry. Therefore, having accurate knowledge of the factors affecting slump loss is a crucial solution in this field. In this paper, an attempt was made to investigate the effect of cement produced by different units on the slump of concrete in a laboratory setting. For this purpose, 12 cement samples were prepared from 6 different production units. Physical and chemical tests were performed on the cement samples. Subsequently, a laboratory concrete mix with a slump of 13 ± 1 cm was prepared with each cement sample, and the slump was measured at 0, 15, 30, 45, and 60 minutes. Although the environmental factors, mix design specifications, and execution conditions—factors that significantly influence the slump loss trend—were constant in all 12 laboratory concrete mixes, the slump loss trends differed among them. These trends were categorized based on the results, and the relationship between the slump loss percentage in 60 minutes, the water-cement ratio, and the LOI and K2O values of different cements were introduced.

Keywords: concrete, slump loss, portland cement, efficiency

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4161 Amine Sulphonic Acid Additives for Improving Energy Storage Capacity in Alkaline Gallocyanine Flow Batteries

Authors: Eduardo Martínez González, Mousumi Dey, Pekka Peljo

Abstract:

Transitioning to a renewable energy model is inevitable owing to the effects of climate change. These energies are aimed at sustainability and a positive impact on the environment, but they are intermittent energies; their connection to the electrical grid depends on creating long-term, efficient, and low-cost energy storage devices. Redox flow batteries are attractive technologies to address this problem, as they store energy in solution through external tanks known as posolyte (solution to storage positive charge) and negolyte (solution to storage negative charge). During the charging process of the device, the posolyte and negolyte solutions are pumped into an electrochemical cell (which has the anode and cathode separated by an ionic membrane), where they undergo oxidation and reduction reactions at electrodes, respectively. The electrogenerated species should be stable and diffuse into the bulk solution. It has been possible to connect gigantic redox flow batteries to the electrical grid. However, the devices created do not fit with the sustainability criteria since their electroactive material consists of vanadium (material scarce and expensive) solutions dissolved in an acidic medium (e.g., 9 mol L-1 of H₂SO₄) that is highly corrosive; so, work is being done on the design of organic-electroactive electrolytes (posolytes and nogolytes) for their operation at different pH values, including neutral medium. As a main characteristic, negolyte species should have low reduction potential values, while the reverse is true for the oxidation process of posolytes. A wide variety of negolytes that store 1 and up to 2 electrons per molecule (in aqueous medium) have been publised. Gallocyanine compound was recently introduced as an electroactive material for developing alkaline flow battery negolytes. The system can storage two electrons per molecule, but its unexpectedly low water solubility was improved with an amino sulphonic acid additive. The cycling stability of and improved gallocyanine electrolyte was demonstrated by operating a flow battery cell (pairing the system to a posolyte composed of ferri/ferrocyanide solution) outside a glovebox. We also discovered that the additive improves the solubility of gallocyanine, but there is a kinetic price to pay for this advantage. Therefore, in this work, the effect of different amino sulphonic acid derivatives on the kinetics and solubility of gallocyanine compound was studied at alkaline solutions. The additive providing a faster electron transfer rate and high solubility was tested in a flow battery cell. An aqueous organic flow battery electrolyte working outside a glovebox with 15 mAhL-1 will be discussed. Acknowledgments: To Bi3BoostFlowBat Project (2021-2025), funded by the European Research Concil. For support with infrastructure, reagents, and a postdoctoral fellowship to Dr. Martínez-González.

Keywords: alkaline flow battery, gallocyanine electroactive material, amine-sulphonic acid additives, improved solubility

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4160 Effect of Rubber Tyre and Plastic Wastes Use in Asphalt Concrete Pavement

Authors: F. Onyango, Salim R. Wanjala, M. Ndege, L. Masu

Abstract:

Asphalt concrete pavements have a short life cycle, failing mainly due to temperature changes, traffic loading and ageing. Modified asphalt mixtures provide the technology to produce a bituminous binder with improved viscoelastic properties which remain in balance over a wider temperature range and loading conditions. In this research, 60/70 penetration grade asphalt binder was modified by adding 2, 4, 6, 8, and 10 percent by weight of asphalt binder following the wet process and the mineral aggregate was modified by adding 1, 2, 3, 4, and 5 percent crumb rubber by volume of the mineral aggregate following the dry process. The LDPE modified asphalt binder Rheological properties were evaluated. The laboratory results showed an increase in viscosity, softening point and stiffness of the binder. The modified asphalt was then used in preparing asphalt mixtures by Marshall Mix design procedure. The Marshall stability values for mixes containing 2% crumb rubber and 4% LDPE were found to be 30% higher than the conventional asphalt concrete mix.

Keywords: crumb rubber, dry process, hot mix asphalt, wet process

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4159 Rheological Model for Describing Spunlace Nonwoven Behavior

Authors: Sana Ridene, Soumaya Sayeb, Houda Helali, Mohammed Ben Hassen

Abstract:

Nonwoven structures have a range of applications which include Medical, filtration, geotextile and recently this unconventional fabric is finding a niche in fashion apparel. In this paper, a modified form of Vangheluwe rheological model is used to describe the mechanical behavior of nonwovens fabrics in uniaxial tension. This model is an association in parallel of three Maxwell elements characterized by damping coefficients η1, η2 and η3 and E1, E2, E3 elastic modulus and a nonlinear spring C. The model is verified experimentally with two types of nonwovens (50% viscose /50% Polyester) and (40% viscose/60% Polyester) and a range of three square weights values. Comparative analysis of the theoretical model and the experimental results of tensile test proofs a high correlation between them. The proposed model can fairly well replicate the behavior of nonwoven fabrics during relaxation and sample traction. This allowed us to predict the mechanical behavior in tension and relaxation of fabrics starting only from their technical parameters (composition and weight).

Keywords: mechanical behavior, tensile strength, relaxation, rheological model

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4158 An Industrial Wastewater Management Using Cloud Based IoT System

Authors: Kaarthik K., Harshini S., Karthika M., Kripanandhini T.

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Water is an essential part of living organisms. Major water pollution is caused due to contamination of industrial wastewater in the river. The most important step in bringing wastewater contaminants down to levels that are safe for nature is wastewater treatment. The contamination of river water harms both humans who consume it and the aquatic life that lives there. We introduce a new cloud-based industrial IoT paradigm in this work for real-time control and monitoring of wastewater. The proposed system prevents prohibited entry of industrial wastewater into the plant by monitoring temperature, hydrogen power (pH), CO₂ and turbidity factors from the wastewater input that the wastewater treatment facility will process. Real-time sensor values are collected and uploaded to the cloud by the system using an IoT Wi-Fi Module. By doing so, we can prevent the contamination of industrial wastewater entering the river earlier, and the necessary actions will be taken by the users. The proposed system's results are 90% efficient, preventing water pollution due to industry and protecting human lives.

Keywords: sensors, pH, CO₂, temperature, turbidity

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4157 Effect of Integrity of the Earthing System on the Rise of Earth Potential

Authors: N. Ullah, A. Haddad, F. Van Der Linde

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This paper investigates the effects of breaks in bonds, breaks in the earthing system and breaks in earth wire on the rise of the earth potential (EPR) in a substation and at the transmission tower bases using various models of an L6 tower. Different approaches were adopted to examine the integrity of the earthing system and the terminal towers. These effects were investigated to see the associated difference in the EPR magnitudes with respect to a healthy system at various locations. Comparisons of the computed EPR magnitudes were then made between the healthy and unhealthy system to detect any difference. The studies were conducted at power frequency for a uniform soil with different soil resistivities. It was found that full breaks in the double bond of the terminal towers increase the EPR significantly at the fault location, while they reduce EPR at the terminal tower bases. A fault on the isolated section of the grid can result in EPR values up to 8 times of those on a healthy system at higher soil resistivities, provided that the extended earthing system stays connected to the grid.

Keywords: bonding, earthing, EPR, integrity, system

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4156 Valorization of Beer Brewing Wastes by Composting

Authors: M. E. Silva, I. Brás

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The aim of this work was to study the viability of recycling the residual yeast and diatomaceous earth (RYDE) slurry generated by the beer brewing industry by composting with animal manures, as well as to evaluate the quality of the composts obtained. Two pilot composting trials were carried out with different mixes: cow manure/RYDE slurry (Pile CM) and sheep manure/RYDE slurry (Pile SM). For all piles, wood chips were applied as bulking agent. The process was monitored by evaluating standard physical and chemical parameters. The compost quality was assessed by the heavy metals content and phytotoxicity. Both piles reached a thermophilic phase in the first day, however having different trends. The pH showed a slight alkaline character. The C/N reached values lower than 19 at the end of composting process. Generally, all the piles exhibited absence of heavy metals. However, the pile SM exhibited phytotoxicity. This study showed that RYDE slurry can be valorized by composting with cow manure.

Keywords: beer brewing wastes, compost, valorization, quality

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4155 Synthesis, Characterization and Cytotoxic Effect of Eu2O3-doped ZnO Nanostructures

Authors: Otilia R. Vasile, Florina C. Ilie, Irina F. Nicoara, Cristina D. Ghitulica, Roxana Trusca, Ovidiu Oprea, Vasile A. Surdu, Bogdan S. Vasile, Ecaterina Adronescu

Abstract:

In this work ZnO nanostructures (nanopowders and nanostars) have been synthesized via a simple sol-gel method. The used methods for synthesizing the nanostructures involve two steps as follows: (1) precipitation of zinc acetate precursor for the synthesis of ZnO nanopowders and zinc chloride precursor for the synthesis of ZnO nanostars and (2) addition of Eu2O3 in different concentrations (1%, 3%, and 5%) using europium acetate as precursor. Detailed crystalline parameters for each of the synthetized species were analysed using X-ray diffraction. Structural transitions were also discussed. The structure and morphology of the as-prepared ZnO nanopowders and nanostars were investigated by electron microscopy. TEM investigations have shown an average particle size range from 23 to 29 nm and polyhedral and spherical morphology with tendency to form aggregates for nanopowders. For nanostars structures, a star-like morphology could be observed. Cytotoxicity tests on MG-63 cell lines were also performed. Photocatalytic activity of ZnO nanopowders have reached higher values compared to ZnO nanostars.

Keywords: cytotoxicity, photocatalytic activity, TEM, ZnO

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4154 Leadership Strategies in Social Enterprises through Reverse Accountability: Analysis of Social Control for Pragmatic Organizational Design

Authors: Ananya Rajagopal

Abstract:

The study is based on an analysis of qualitative data used to analyze the business performance of entrepreneurs in emerging markets based on core variables such as collective leadership in reference to social entrepreneurship and reverse accountability attributes of stakeholders. In-depth interviews were conducted with 25 emerging enterprises within Mexico across five industrial segments. The study has been conducted focusing on five major research questions, which helped in developing the grounded theory related to reverser accountability. The results of the study revealed that the traditional entrepreneurship model based on an individualistic leadership style is being replaced by a collective leadership model. The study focuses on the leadership styles within social enterprises aimed at enhancing managerial capabilities and competencies, stakeholder values, and entrepreneurial growth. The theoretical motivation of this study has been derived from stakeholder theory and agency theory.

Keywords: reverse accountability, social enterprises, collective leadership, grounded theory, social governance

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4153 Modeling the Relation between Discretionary Accrual Earnings Management, International Financial Reporting Standards and Corporate Governance

Authors: Ikechukwu Ndu

Abstract:

This study examines the econometric modeling of the relation between discretionary accrual earnings management, International Financial Reporting Standards (IFRS), and certain corporate governance factors with regard to listed Nigerian non-financial firms. Although discretionary accrual earnings management is a well-known and global problem that has an adverse impact on users of the financial statements, its relationship with IFRS and corporate governance is neither adequately researched nor properly systematically investigated in Nigeria. The dearth of research in the relation between discretionary accrual earnings management, IFRS and corporate governance in Nigeria has made it difficult for academics, practitioners, government setting bodies, regulators and international bodies to achieve a clearer understanding of how discretionary accrual earnings management relates to IFRS and certain corporate governance characteristics. This is the first study to the author’s best knowledge to date that makes interesting research contributions that significantly add to the literature of discretionary accrual earnings management and its relation with corporate governance and IFRS pertaining to the Nigerian context. A comprehensive review is undertaken of the literature of discretionary total accrual earnings management, IFRS, and certain corporate governance characteristics as well as the data, models, methodologies, and different estimators used in the study. Secondary financial statement, IFRS, and corporate governance data are sourced from Bloomberg database and published financial statements of Nigerian non-financial firms for the period 2004 to 2016. The methodology uses both the total and working capital accrual basis. This study has a number of interesting preliminary findings. First, there is a negative relationship between the level of discretionary accrual earnings management and the adoption of IFRS. However, this relationship does not appear to be statistically significant. Second, there is a significant negative relationship between the size of the board of directors and discretionary accrual earnings management. Third, CEO Separation of roles does not constrain earnings management, indicating the need to preserve relationships, personal connections, and maintain bonded friendships between the CEO, Chairman, and executive directors. Fourth, there is a significant negative relationship between discretionary accrual earnings management and the use of a Big Four firm as an auditor. Fifth, including shareholders in the audit committee, leads to a reduction in discretionary accrual earnings management. Sixth, the debt and return on assets (ROA) variables are significant and positively related to discretionary accrual earnings management. Finally, the company size variable indicated by the log of assets is surprisingly not found to be statistically significant and indicates that all Nigerian companies irrespective of size engage in discretionary accrual management. In conclusion, this study provides key insights that enable a better understanding of the relationship between discretionary accrual earnings management, IFRS, and corporate governance in the Nigerian context. It is expected that the results of this study will be of interest to academics, practitioners, regulators, governments, international bodies and other parties involved in policy setting and economic development in areas of financial reporting, securities regulation, accounting harmonization, and corporate governance.

Keywords: discretionary accrual earnings management, earnings manipulation, IFRS, corporate governance

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4152 Discerning Beginning Teachers' Conceptions of Competence through a Phenomenographic Investigation

Authors: Pauline Swee Choo Goh, Kung Teck Wong

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The research reported here investigates variation in beginning teachers’ early experiences of their own teaching competency. A phenomenographic research approach was used to show the qualitatively different ways teacher competence was understood amongst beginning teachers in Malaysia. Phenomenographic interviews were conducted with 18 beginning teachers who had started full time teaching for between 1-3 years. Analysis revealed that beginning teachers ‘saw’, ‘understood’ the conceptions of competency in five different ways: i) the ability to manage classroom and student behavior, ii) a strong knowledge of the subject content, iii) the ability to reach out for assistance and support, iv) understanding the students they teach, and v) possessing values of professionalism. The relationships between these different ways are represented diagrammatically. This investigation gives an insider’s perspective a strong voice of what constitutes teacher competence, as well as illustrates that if teacher competence is to be used for any articulation of teacher standards, the term must be carefully defined through the help of the group most affected by any judgements of their competency to avoid misunderstandings, unhappiness and discontent.

Keywords: pre-service teachers, phenomenology, competency, teacher education

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4151 Political Alienation: Paving the Road to Corruption

Authors: Mabrouka Al-Werfalli

Abstract:

This paper aims to highlight reasons beyond the prevalence of “culture of corruption” amongst Libyans. One of the most prominent reason for the Libyan revolution in February 2011 was the pervasiveness of corruption. Corruption in Libya remained a significant problem despite harsh legislation and a robust anti-corruption discourse undertaken by the previous regime. The long-standing political corruption in Libya has offered ample opportunity for the evolution of a structure of negative values and morals. This has formed what is termed as a “culture of corruption”, which has induced people to accept and justify corrupt behaviour. The paper is a part of a study concerns the phenomenon of political alienation in Libya which was based on a survey conducted in 2001 in the city of Benghazi. The finding shows that abuse of power looms large within all activities. Embezzlement and misuse of public funds for personal enrichment is thought to be rife within public bodies, institutions, companies, factories, banks and enterprises owned entirely or partially by the state.

Keywords: corruption, culture of corruption, participation in corruption, abuse of power, embezzlement, political alienation, anti-corruption

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4150 A Retrievable Genetic Algorithm for Efficient Solving of Sudoku Puzzles

Authors: Seyed Mehran Kazemi, Bahare Fatemi

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Sudoku is a logic-based combinatorial puzzle game which is popular among people of different ages. Due to this popularity, computer softwares are being developed to generate and solve Sudoku puzzles with different levels of difficulty. Several methods and algorithms have been proposed and used in different softwares to efficiently solve Sudoku puzzles. Various search methods such as stochastic local search have been applied to this problem. Genetic Algorithm (GA) is one of the algorithms which have been applied to this problem in different forms and in several works in the literature. In these works, chromosomes with little or no information were considered and obtained results were not promising. In this paper, we propose a new way of applying GA to this problem which uses more-informed chromosomes than other works in the literature. We optimize the parameters of our GA using puzzles with different levels of difficulty. Then we use the optimized values of the parameters to solve various puzzles and compare our results to another GA-based method for solving Sudoku puzzles.

Keywords: genetic algorithm, optimization, solving Sudoku puzzles, stochastic local search

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4149 Optimization of E-motor Control Parameters for Electrically Propelled Vehicles by Integral Squared Method

Authors: Ibrahim Cicek, Melike Nikbay

Abstract:

Electrically propelled vehicles, either road or aerial vehicles are studied on contemporarily for their robust maneuvers and cost-efficient transport operations. The main power generating systems of such vehicles electrified by selecting proper components and assembled as e-powertrain. Generally, e-powertrain components selected considering the target performance requirements. Since the main component of propulsion is the drive unit, e-motor control system is subjected to achieve the performance targets. In this paper, the optimization of e-motor control parameters studied by Integral Squared Method (ISE). The overall aim is to minimize power consumption of such vehicles depending on mission profile and maintaining smooth maneuvers for passenger comfort. The sought-after values of control parameters are computed using the Optimal Control Theory. The system is modeled as a closed-loop linear control system with calibratable parameters.

Keywords: optimization, e-powertrain, optimal control, electric vehicles

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4148 Relationship with Immediate Superior, Leadership, and Career Success of Managers

Authors: L. N. A. Chandana Jayawardena, Ales Gregar

Abstract:

Occupational Self Efficacy (OSE) reflects the conviction of a person’s ability to fulfill his job related behavior at a perfectly acceptable level to the employer. Transformational leadership improves followers’ commitment by influencing their needs, values, and self-esteem. Employees also develop a dyadic relationship with their immediate superiors. Study was conducted amongst one hundred and twenty two (122) bank managers in Sri Lanka. They were selected based on multi-stage (seniority in the hierarchy, gender, department-wise etc.) stratified random sampling. Major objectives of this study were to analyze the impact of transformational leadership style, and OSE along with socio-demographic factors, and career, job and organizational experience, to the career satisfaction of managers. SPSS software was used for parametric and non-parametric statistical analyses. Career satisfaction had positive impacts on their transformational leadership style, and their relationships with the immediate superior. Impact of socio-demographic factors, and career exposure to career satisfaction was assessed.

Keywords: career success, relationship with immediate superior, transformational leadership, occupational self efficacy (OSE)

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4147 Qualitative Characterization of Proteins in Common and Quality Protein Maize Corn by Mass Spectrometry

Authors: Benito Minjarez, Jesse Haramati, Yury Rodriguez-Yanez, Florencio Recendiz-Hurtado, Juan-Pedro Luna-Arias, Salvador Mena-Munguia

Abstract:

During the last decades, the world has experienced a rapid industrialization and an expanding economy favoring a demographic boom. As a consequence, countries around the world have focused on developing new strategies related to the production of different farm products in order to meet future demands. Consequently, different strategies have been developed seeking to improve the major food products for both humans and livestock. Corn, after wheat and rice, is the third most important crop globally and is the primary food source for both humans and livestock in many regions around the globe. In addition, maize (Zea mays) is an important source of protein accounting for up to 60% of the daily human protein supply. Generally, many of the cereal grains have proteins with relatively low nutritional value, when they are compared with proteins from meat. In the case of corn, much of the protein is found in the endosperm (75 to 85%) and is deficient in two essential amino acids, lysine, and tryptophan. This deficiency results in an imbalance of amino acids and low protein content; normal maize varieties have less than half of the recommended amino acids for human nutrition. In addition, studies have shown that this deficiency has been associated with symptoms of growth impairment, anemia, hypoproteinemia, and fatty liver. Due to the fact that most of the presently available maize varieties do not contain the quality and quantity of proteins necessary for a balanced diet, different countries have focused on the research of quality protein maize (QPM). Researchers have characterized QPM noting that these varieties may contain between 70 to 100% more residues of the amino acids essential for animal and human nutrition, lysine, and tryptophan, than common corn. Several countries in Africa, Latin America, as well as China, have incorporated QPM in their agricultural development plan. Large parts of these countries have chosen a specific QPM variety based on their local needs and climate. Reviews have described the breeding methods of maize and have revealed the lack of studies on genetic and proteomic diversity of proteins in QPM varieties, and their genetic relationships with normal maize varieties. Therefore, molecular marker identification using tools such as mass spectrometry may accelerate the selection of plants that carry the desired proteins with high lysine and tryptophan concentration. To date, QPM maize lines have played a very important role in alleviating the malnutrition, and better characterization of these lines would provide a valuable nutritional enhancement for use in the resource-poor regions of the world. Thus, the objectives of this study were to identify proteins in QPM maize in comparison with a common maize line as a control.

Keywords: corn, mass spectrometry, QPM, tryptophan

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4146 Exploring a Cross-Sectional Analysis Defining Social Work Leadership Competencies in Social Work Education and Practice

Authors: Trevor Stephen, Joshua D. Aceves, David Guyer, Jona Jacobson

Abstract:

As a profession, social work has much to offer individuals, groups, and organizations. A multidisciplinary approach to understanding and solving complex challenges and a commitment to developing and training ethical practitioners outlines characteristics of a profession embedded with leadership skills. This presentation will take an overview of the historical context of social work leadership, examine social work as a unique leadership model composed of its qualities and theories that inform effective leadership capability as it relates to our code of ethics. Reflect critically on leadership theories and their foundational comparison. Finally, a look at recommendations and implementation to social work education and practice. Similar to defining leadership, there is no universally accepted definition of social work leadership. However, some distinct traits and characteristics are essential. Recent studies help set the stage for this research proposal because they measure views on effective social work leadership among social work and non-social leaders and followers. However, this research is interested in working backward from that approach and examining social workers' leadership preparedness perspectives based solely on social work training, competencies, values, and ethics. Social workers understand how to change complex structures and challenge resistance to change to improve the well-being of organizations and those they serve. Furthermore, previous studies align with the idea of practitioners assessing their skill and capacity to engage in leadership but not to lead. In addition, this research is significant because it explores aspiring social work leaders' competence to translate social work practice into direct leadership skills. The research question seeks to answer whether social work training and competencies are sufficient to determine whether social workers believe they possess the capacity and skill to engage in leadership practice. Aim 1: Assess whether social workers have the capacity and skills to assume leadership roles. Aim 2: Evaluate how the development of social workers is sufficient in defining leadership. This research intends to reframe the misconception that social workers do not possess the capacity and skills to be effective leaders. On the contrary, social work encompasses a framework dedicated to lifelong development and growth. Social workers must be skilled, competent, ethical, supportive, and empathic. These are all qualities and traits of effective leadership, whereas leaders are in relation with others and embody partnership and collaboration with followers and stakeholders. The proposed study is a cross-sectional quasi-experimental survey design that will include the distribution of a multi-level social work leadership model and assessment tool. The assessment tool aims to help define leadership in social work using a Likert scale model. A cross-sectional research design is appropriate for answering the research questions because the measurement survey will help gather data using a structured tool. Other than the proposed social work leadership measurement tool, there is no other mechanism based on social work theory and designed to measure the capacity and skill of social work leadership.

Keywords: leadership competencies, leadership education, multi-level social work leadership model, social work core values, social work leadership, social work leadership education, social work leadership measurement tool

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4145 Barriers to Business Model Innovation in the Agri-Food Industry

Authors: Pia Ulvenblad, Henrik Barth, Jennie Cederholm BjöRklund, Maya Hoveskog, Per-Ola Ulvenblad

Abstract:

The importance of business model innovation (BMI) is widely recognized. This is also valid for firms in the agri-food industry, closely connected to global challenges. Worldwide food production will have to increase 70% by 2050 and the United Nations’ sustainable development goals prioritize research and innovation on food security and sustainable agriculture. The firms of the agri-food industry have opportunities to increase their competitive advantage through BMI. However, the process of BMI is complex and the implementation of new business models is associated with high degree of risk and failure. Thus, managers from all industries and scholars need to better understand how to address this complexity. Therefore, the research presented in this paper (i) explores different categories of barriers in research literature on business models in the agri-food industry, and (ii) illustrates categories of barriers with empirical cases. This study is addressing the rather limited understanding on barriers for BMI in the agri-food industry, through a systematic literature review (SLR) of 570 peer-reviewed journal articles that contained a combination of ‘BM’ or ‘BMI’ with agriculture-related and food-related terms (e.g. ‘agri-food sector’) published in the period 1990-2014. The study classifies the barriers in several categories and illustrates the identified barriers with ten empirical cases. Findings from the literature review show that barriers are mainly identified as outcomes. It can be assumed that a perceived barrier to growth can often be initially exaggerated or underestimated before being challenged by appropriate measures or courses of action. What may be considered by the public mind to be a barrier could in reality be very different from an actual barrier that needs to be challenged. One way of addressing barriers to growth is to define barriers according to their origin (internal/external) and nature (tangible/intangible). The framework encompasses barriers related to the firm (internal addressing in-house conditions) or to the industrial or national levels (external addressing environmental conditions). Tangible barriers can include asset shortages in the area of equipment or facilities, while human resources deficiencies or negative willingness towards growth are examples of intangible barriers. Our findings are consistent with previous research on barriers for BMI that has identified human factors barriers (individuals’ attitudes, histories, etc.); contextual barriers related to company and industry settings; and more abstract barriers (government regulations, value chain position, and weather). However, human factor barriers – and opportunities - related to family-owned businesses with idealistic values and attitudes and owning the real estate where the business is situated, are more frequent in the agri-food industry than other industries. This paper contributes by generating a classification of the barriers for BMI as well as illustrating them with empirical cases. We argue that internal barriers such as human factors barriers; values and attitudes are crucial to overcome in order to develop BMI. However, they can be as hard to overcome as for example institutional barriers such as governments’ regulations. Implications for research and practice are to focus on cognitive barriers and to develop the BMI capability of the owners and managers of agri-industry firms.

Keywords: agri-food, barriers, business model, innovation

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4144 Monitoring of Formaldehyde over Punjab Pakistan Using Car Max-Doas and Satellite Observation

Authors: Waqas Ahmed Khan, Faheem Khokhaar

Abstract:

Air pollution is one of the main perpetrators of climate change. GHGs cause melting of glaciers and cause change in temperature and heavy rain fall many gasses like Formaldehyde is not direct precursor that damage ozone like CO2 or Methane but Formaldehyde (HCHO) form glyoxal (CHOCHO) that has effect on ozone. Countries around the globe have unique air quality monitoring protocols to describe local air pollution. Formaldehyde is a colorless, flammable, strong-smelling chemical that is used in building materials and to produce many household products and medical preservatives. Formaldehyde also occurs naturally in the environment. It is produced in small amounts by most living organisms as part of normal metabolic processes. Pakistan lacks the monitoring facilities on larger scale to measure the atmospheric gasses on regular bases. Formaldehyde is formed from Glyoxal and effect mountain biodiversity and livelihood. So its monitoring is necessary in order to maintain and preserve biodiversity. Objective: Present study is aimed to measure atmospheric HCHO vertical column densities (VCDs) obtained from ground-base and compute HCHO data in Punjab and elevated areas (Rawalpindi & Islamabad) by satellite observation during the time period of 2014-2015. Methodology: In order to explore the spatial distributing of H2CO, various fields campaigns including international scientist by using car Max-Doas. Major focus was on the cities along national highways and industrial region of Punjab Pakistan. Level 2 data product of satellite instruments OMI retrieved by differential optical absorption spectroscopy (DOAS) technique are used. Spatio-temporal distribution of HCHO column densities over main cities and region of Pakistan has been discussed. Results: Results show the High HCHO column densities exceeding permissible limit over the main cities of Pakistan particularly the areas with rapid urbanization and enhanced economic growth. The VCDs value over elevated areas of Pakistan like Islamabad, Rawalpindi is around 1.0×1016 to 34.01×1016 Molecules’/cm2. While Punjab has values revolving around the figure 34.01×1016. Similarly areas with major industrial activity showed high amount of HCHO concentrations. Tropospheric glyoxal VCDs were found to be 4.75 × 1015 molecules/cm2. Conclusion: Results shows that monitoring site surrounded by Margalla hills (Islamabad) have higher concentrations of Formaldehyde. Wind data shows that industrial areas and areas having high economic growth have high values as they provide pathways for transmission of HCHO. Results obtained from this study would help EPA, WHO and air protection departments in order to monitor air quality and further preservation and restoration of mountain biodiversity.

Keywords: air quality, formaldehyde, Max-Doas, vertical column densities (VCDs), satellite instrument, climate change

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4143 Carbon Footprint and Exergy Destruction Footprint in White Wine Production Line

Authors: Mahmut Genc, Seda Genc

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Wine is the most popular alcoholic drink in the World with 274.4 million of hectoliter annual production in the year of 2015. The wine industry is very important for some regions as well as creating significant value in their economies. This industry is very sensitive to the global warming since viticulture highly depends on climate and geographical region. Sustainability concept is a crucial issue for the wine industry and sustainability performances of wine production processes should be determined. Although wine production industry is an energy intensive sector as a whole, the most energy intensive products are widely used both in the viti and vinicultural process. In this study, gate-to-gate LCA approach in energy resource utilization and global warming potential impacts for white wine production line were attempted and carbon footprint and exergy destruction footprint were calculated, accordingly. As a result, carbon footprint and exergy destruction footprint values were calculated to be 1.75 kg CO2eq and 365.3kW, respectively.

Keywords: carbon footprint, exergy analysis, exergy destruction footprint, white wine

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4142 Modeling Sediment Yield Using the SWAT Model: A Case Study of Upper Ankara River Basin, Turkey

Authors: Umit Duru

Abstract:

The Soil and Water Assessment Tool (SWAT) was tested for prediction of water balance and sediment yield in the Ankara gauged basin, Turkey. The overall objective of this study was to evaluate the performance and applicability of the SWAT in this region of Turkey. Thirteen years of monthly stream flow, and suspended sediment, data were used for calibration and validation. This research assessed model performance based on differences between observed and predicted suspended sediment yield during calibration (1987-1996) and validation (1982-1984) periods. Statistical comparisons of suspended sediment produced values for NSE (Nash Sutcliffe efficiency), RE (relative error), and R² (coefficient of determination), of 0.81, -1.55, and 0.93, respectively, during the calibration period, and NSE, RE (%), and R² of 0.77, -2.61, and 0.87, respectively, during the validation period. Based on the analyses, SWAT satisfactorily simulated observed hydrology and sediment yields and can be used as a tool in decision making for water resources planning and management in the basin.

Keywords: calibration, GIS, sediment yield, SWAT, validation

Procedia PDF Downloads 283