Search results for: targeted methodology

Authors: Khawla Hlel

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Purpose: This study aims to examine whether critical audit matters (CAM) affect financial information quality. We also investigate the moderating role of the audit committee on the association between CAM and financial information quality. Design/Methodology/Approach: The analysis is based on GLS and GMM regressions explaining the absolute value of discretionary accruals by using 52 Tunisian listed firms on the Tunisia Stock Exchange (TSE) for the period 2017-2020. Findings: We find evidence that managers react to the CAM by increasing the quality of financial disclosures. This study provides insights into how a change in the auditor’s report model might impact the quality of financial information. It suggests that external auditors and audit committees serve as a beneficial mechanism for enhancing financial information quality by reducing information asymmetry. In addition, our results indicate that CAM is an efficient monitoring mechanism that increases financial reporting quality and supervises managers. Originality: This study is important for potential investors who should assess CAM when evaluating firms. Furthermore, the authors expect the findings to be interesting to firms, as this study highlights the effectiveness of the auditor in reducing managerial opportunistic behavior and improving information quality. The results could encourage audit regulators to ameliorate the standards, as this research reinforces the role of the auditor in increasing the quality of financial disclosure by offering the required information for shareholders.

Keywords: critical audit matters, audit committee, information quality, Tunisian firms

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Authors: Piyush Bajpai, Sneha Pandey

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Mumbai’s Dhobighat, 150 year old largest open laundry in the world, is the true live-work place and only source of income for some of Mumbai’s highest density ‘urban poor’ residents. The regeneration of Dhobighat, due to its ultra prime location and complex socio-political culture has been a complex issue. This once flourishing urban industrial core has been degrading for the past several decades mainly due to the decline of the open laundry business, the site’s over burdened infrastructure and conflicting socio-political and economic forces. The phenomena of ‘exaptation’ or ‘co-option’ has been observed by evolutionary biologists as a process responsible for producing highly tenacious and resilient offsprings within a species. The reddish egret uses its wings to cast shadow in shallow waters to attract small fish and hunt them. An unrelated feature used opportunistically to produce a very favorable result. How can this idea of co-option be applied to resolve the complex issue of Dhobighat’s regeneration? Our paper proposes a new methodology/approach for the regeneration of Dhobighat through the lens of evolutionary biology. Forces and systems (social, political, economic, cultural and ecological) that seem conflicting or unrelated by nature are opportunistically transformed into symbiotic and complimentary relationships that produce an inclusive, resilient and holistic solution for the regeneration of Dhobighat.

Keywords: urban regeneration, exaptation, resilience, Dhobighat, Mumbai

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Authors: Immanuel Darkwa

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Climate change and environmental degradation are existential threats requiring urgent transnational action. The SDGs, as well as regional initiatives the like European Green Deal, as ambitious as they are, put an emphasis on innovatively tackling threats posed by climate change regionally. While co-creational approaches are being propagated, there is no reference blueprint for how potential solutions, particularly nature-based solutions, may be developed and implemented within urban-settings. Using a single case study in Zagreb, Croatia, this paper proposes a workshop-tool for a Living Lab as a Service model for sustainable Nature-Based-Thinking, Nature–Centred-Design and Nature based solutions. The approach is based on a co-creational methodology developed through literature synthesis, expert interviews, focus group discussions, surveys and synthesized through rigorous research analysis and participatory observation. The ensuing tool involves workshop-processes, tested with through-the-process identified stakeholders with distinctive roles and functions. The resulting framework proposes a Nature-Based-Centred-Thinking process tool involving ‘green’ routines supported by a focal unit and a collaborative network, and that allows for the development of nature-based solutions.

Keywords: living labs, nature-based solutions, nature- based design, innovation processes, innovation routines and tools

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Authors: Santos Cabrera, Halbert Yesid, Moncada Nino, Alvaro Fernando, Rincon Cuta, Yeisson Alexis

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The present work evaluates the feasibility of implementing a health and use monitoring system (HUMS), based on vibration analysis as a condition-based maintenance program for the UH60L 'Blackhawk' helicopters. The mixed approach used consists of contributions from national and international experts, the analysis of data extracted from the software (Meridium), the correlation of variables derived from the diagnosis of availability, the development, and application of the HUMS system, the evaluation of the latter through of the use of instruments designed for the collection of information using the DELPHI method and data capture with the device installed in the helicopter studied. The results obtained in the investigation reflect the context of maintenance in aerial operations, a reduction of operation and maintenance costs of over 2%, better use of human resources, improvement in availability (5%), and fulfillment of the aircraft’s security standards, enabling the implementation of the monitoring system (HUMS) in the condition-based maintenance program. New elements are added to the study of maintenance based on condition -specifically, in the determination of viability based on qualitative and quantitative data according to the methodology. The use of condition-based maintenance will allow organizations to adjust and reconfigure their strategic, logistical, and maintenance capabilities, aligning them with their strategic objectives of responding quickly and adequately to changes in the environment and operational requirements.

Keywords: air transportation sustainability, HUMS, maintenance based condition, maintenance blackhawk capability

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Authors: M. Gholinjad Kordan, M. Ghasemi, S. Fazelifar

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Aim: liver plays a role in an astounding number of bodily functions: it helps with blood sugar regulation; metabolizes hormones; and traps and breaks down bacteria and toxins. Unfortunately, bodily demands can overwhelm your liver. Massage therapy can help by restoring healthy circulation and speeding the elimination of toxins. Apium graveolens has antioxidant property because of its flavonoid compounds. The purpose of this study was to determine Effect of massage and graveolens consumption on liver markers in women. Methodology: forty non-athlete male students were randomly divided into four groups: 1-control, 2-massage, 3-massage and graveolens and 4-graveolens. Amount of 5cc Blood sampling were obtained pre-test and post-test (after 12 weeks). Subjects received Russian massage for 8 weeks and 3 days a week for 20 minutes. Also, Complementary groups received the capsule supplement of graveolens after eating for twelve weeks and three times a day. Data was analyzed with One way ANOVA and tukey in p < 0/05. Results: Based on research findings, twelve weeks massage and graveolens consumption lead to a significant decrease in enzymes activity of ALT, AST and ALP in sedentary women. Conclusion: Results of This study shows that massage or graveolens consumption and especially combination of both can be used as desirable threpatic method in order to reduce or improve symptoms caused by excess weight, especially the liver damage.

Keywords: massage, graveolens, liver markers, sedentary women

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Authors: Alisha Sinha, Laxmi Kant Sharma

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Forest fires are a recurring issue in many parts of the world, including India. These fires can have various causes, including human activities (such as agricultural burning, campfires, or discarded cigarettes) and natural factors (such as lightning). This study presents a comprehensive and advanced methodology for assessing wildfire susceptibility by integrating diverse environmental variables and leveraging cutting-edge machine learning techniques across Rajasthan, India. The primary goal of the study is to utilize Google Earth Engine to compare locations in Sariska National Park, Rajasthan (India), before and after forest fires. High-resolution satellite data were used to assess the amount and types of changes caused by forest fires. The present study meticulously analyzes various environmental variables, i.e., slope orientation, elevation, normalized difference vegetation index (NDVI), drainage density, precipitation, and temperature, to understand landscape characteristics and assess wildfire susceptibility. In addition, a sophisticated random forest regression model is used to predict land surface temperature based on a set of environmental parameters.

Keywords: wildfire susceptibility mapping, LST, random forest, GEE, MODIS, climatic parameters

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Authors: Salwa Mohamed Salah Eldin, Howida Kamal Ibrahim

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Introduction: Major depressive disorder affects high proportion of the world’s population presenting cost load in health care. Extended release venlafaxine is more convenient and could reduce discontinuation syndrome. The once daily dosing also reduces the potential for adverse events such as nausea due to reduced Cmax. Venlafaxine is an effective first-line agent in the treatment of depression. A once daily formulation was designed to enhance patient compliance. Complexing with a resin was suggested to improve loading of the water soluble drug. The formulated systems were thoroughly evaluated in vitro to prove superiority to previous trials and were compared to the commercial extended release product in experimental animals. Materials and Methods: Venlafaxine-resinates were prepared using Dowex®50WX4-400 and Dowex®50WX8-100 at drug to resin weight ratio of 1: 1. The prepared resinates were evaluated for their drug content, particle shape and surface properties and in vitro release profile in gradient pH. The release kinetics and mechanism were evaluated. Venlafaxine-Dowex® resinates were encapsulated using O/W solvent evaporation technique. Poly-ε-caprolactone, Poly(D, L-lactide-co-glycolide) ester, Poly(D, L-lactide) ester and Eudragit®RS100 were used as coating polymers alone and in combination. Drug-resinate microcapsules were evaluated for morphology, entrapment efficiency and in-vitro release profile. The selected formula was tested in rabbits using a randomized, single-dose, 2-way crossover study against Effexor-XR tablets under fasting condition. Results and Discussion: The equilibrium time was 30 min for Dowex®50WX4-400 and 90 min for Dowex®50WX8-100. The percentage drug loaded was 93.96 and 83.56% for both resins, respectively. Both drug-Dowex® resintes were efficient in sustaining venlafaxine release in comparison to the free drug (up to 8h.). Dowex®50WX4-400 based venlafaxine-resinate was selected for further encapsulation to optimize the release profile for once daily dosing and to lower the burst effect. The selected formula (coated with a mixture of Eudragit RS and PLGA in a ratio of 50/50) was chosen by applying a group of mathematical equations according to targeted values. It recorded the minimum burst effect, the maximum MDT (Mean dissolution time) and a Q24h (percentage drug released after 24 hours) between 95 and 100%. The 90% confidence intervals for the test/reference mean ratio of the log-transformed data of AUC0–24 and AUC0−∞ are within (0.8–1.25), which satisfies the bioequivalence criteria. Conclusion: The optimized formula could be a promising extended release form of the water soluble, short half lived venlafaxine. Being a multiple unit formulation, it lowers the probability of dose dumping and reduces the inter-subject variability in absorption.

Keywords: biodegradable polymers, cation-exchange resin, microencapsulation, venlafaxine hcl

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Authors: Gheorghe Braniste

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The management of the training process in sports is closely related to the awareness of the close connection between performance and the morphological, functional and psychological characteristics of the athlete's body. Achieving high results in Olympic sports is influenced, on the one hand, by the genetically determined characteristics of the body and, on the other hand, by the morphological, functional and motor abilities of the athlete. Taking into account the importance of properly understanding the evolutionary specificity of athletes to assess their competitive potential, this study provides a comparative analysis of the parameters that characterize the growth and development of the level of adaptation of sweeping rowers, considering the growth interval between 12 and 20 years. The study established that, in the multi-annual training process, the bodies of the targeted athletes register significant adaptive changes while analyzing parameters of the morphological, functional, psychomotor and sports-technical spheres. As a result of the influence of physical efforts, both specific and non-specific, there is an increase in the adaptability of the body, its transfer to a much higher level of functionality within the parameters, useful and economical adaptive reactions influenced by environmental factors, be they internal or external. The research was carried out for 7 years, on a group of 28 athletes, following their evolution and recording the specific parameters of each age stage. In order to determine the level of physical, morpho-functional, psychomotor development and technical training of rowers, the screening data were applied at the State University of Physical Education and Sports in the Republic of Moldova. During the research, measurements were made on the waist, in the standing and sitting position, arm span, weight, circumference and chest perimeter, vital capacity of the lungs, with the subsequent determination of the vital index (tolerance level to oxygen deficiency in venous blood in Stange and Genchi breath-taking tests that characterize the level of oxygen saturation, absolute and relative strength of the hand and back, calculation of body mass and morphological maturity indices (Kettle index), body surface area (body gait), psychomotor tests (Romberg test), test-tepping 10 s., reaction to a moving object, visual and auditory-motor reaction, recording of technical parameters of rowing on a competitive distance of 200 m. At the end of the study it was found that highly performance is sports is to be associated on the one hand with the genetically determined characteristics of the body and, on the other hand, with favorable adaptive reactions and energy saving, as well as morphofunctional changes influenced by internal and external environmental factors. The importance of the results obtained at the end of the study was positively reflected in obtaining the maximum level of training of athletes in order to demonstrate performance in large-scale competitions and mostly in the Olympic Games.

Keywords: olympics, parameters, performance, peak

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Authors: Imalka Wasana Rathnayaka, Rasheda Khanam, Mohammad Mafizur Rahman

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TheCOVID-19 pandemic has created unprecedented challenges to both the health and economic states in countries around the world. This study aims to evaluate the effectiveness of governments' decisions to mitigate the risks of COVID-19 through proposing policy directions to reduce its magnitude. The study is motivated by the ongoing coronavirus outbreaks and comprehensive policy responses taken by countries to mitigate the spread of COVID-19 and reduce death rates. This study contributes to filling the knowledge by exploiting the long-term efficacy of extensive plans of governments. This study employs a Panel autoregressive distributed lag (ARDL) framework. The panels incorporate both a significant number of variables and fortnightly observations from22 countries. The dependent variables adopted in this study are the fortnightly death rates and the rates of the spread of COVID-19. Mortality rate and the rate of infection data were computed based on the number of deaths and the number of new cases per 10000 people.The explanatory variables are fortnightly values of indexes taken to investigate the efficacy of government interventions to control COVID-19. Overall government response index, Stringency index, Containment and health index, and Economic support index were selected as explanatory variables. The study relies on the Oxford COVID-19 Government Measure Tracker (OxCGRT). According to the procedures of ARDL, the study employs (i) the unit root test to check stationarity, (ii) panel cointegration, and (iii) PMG and ARDL estimation techniques. The study shows that the COVID-19 pandemic forced immediate responses from policymakers across the world to mitigate the risks of COVID-19. Of the four types of government policy interventions: (i) Stringency and (ii) Economic Support have been most effective and reveal that facilitating Stringency and financial measures has resulted in a reduction in infection and fatality rates, while (iii) Government responses are positively associated with deaths but negatively with infected cases. Even though this positive relationship is unexpected to some extent in the long run, social distancing norms of the governments have been broken by the public in some countries, and population age demographics would be a possible reason for that result. (iv) Containment and healthcare improvements reduce death rates but increase the infection rates, although the effect has been lower (in absolute value). The model implies that implementation of containment health practices without association with tracing and individual-level quarantine does not work well. The policy implication based on containment health measures must be applied together with targeted, aggressive, and rapid containment to extensively reduce the number of people infected with COVID 19. Furthermore, the results demonstrate that economic support for income and debt relief has been the key to suppressing the rate of COVID-19 infections and fatality rates.

Keywords: COVID-19, infection rate, deaths rate, government response, panel data

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Authors: Nicolas Haber

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The study addresses the conceptual design of Product-Service Systems (PSSs) as a means of innovating solutions with the aim of reducing the environmental load of conventional product based solutions. Functional approaches targeting PSS solutions are developed in instinctive methods within the constraints of the setting in which they are conceived. Adopting morphological matrices in designing PSS concepts allows a thorough understanding of the settings, stakeholders, and functional requirements. Additionally, such a methodology is robust and adaptable to product-oriented, use-oriented and result-oriented systems. The research is based on a functional decomposition of the task in a similar way as in product design; while extended to include service components, providers, and receivers, while assessing the adaptability and homogeneity of the selected components and actors. A use-oriented concept is presented via a practical case study at an agricultural boom-sprayer manufacturer to demonstrate the effectiveness of the morphological approach to justify its viability. Additionally, a life cycle analysis is carried out in order to evaluate the environmental advantages inherited in a PSS solution versus a conventional solution. In light of the applications presented, the morphological approach appears to be a valid and generic tactic to conceiving integrated solutions whilst capturing the interrelations between the actors and elements of an integrated product-service system.

Keywords: conceptual design, design for sustainability, functional decomposition, product-service systems

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Authors: Pawamana Ramachandra, Jitesh Gupta, Saranga P. Pogula

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In verification of high volume and complex packet processing IPs, finer control of flow management aspects (for example, rate, bits/sec etc.) per flow class (or a virtual channel or a software thread) is needed. When any Software/Universal Verification Methodology (UVM) thread arbitration is left to the simulator (e.g., Verilog Compiler Simulator (VCS) or Incisive Enterprise Simulator core simulation engine (NCSIM)), it is hard to predict its pattern of resulting distribution of bandwidth by the simulator thread arbitration. In many cases, the patterns desired in a test scenario may not be accomplished as the simulator might give a different distribution than what was required. This can lead to missing multiple traffic scenarios, specifically deadlock and starvation related. We invented a component (namely Flow Manager Verification IP) to be intervening between the application (test case) and the protocol VIP (with UVM sequencer) to control the bandwidth per thread/virtual channel/flow. The Flow Manager has knobs visible to the UVM sequence/test to configure the required distribution of rate per thread/virtual channel/flow. This works seamlessly and produces rate stimuli to further harness the Design Under Test (DUT) with asymmetric inputs compared to the programmed bandwidth/Quality of Service (QoS) distributions in the Design Under Test.

Keywords: flow manager, UVM sequencer, rated traffic generation, quality of service

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Authors: Nour Wehbe

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The Lebanese electricity sector is at the heart of a deep crisis. Electricity in Lebanon is supplied by Électricité du Liban (EdL) which has to suffer from technical and financial deficiencies for decades and proved to be insufficient and deficient as the demand still exceeds the supply. As a result, backup generation is widespread throughout Lebanon. The sector costs massive government resources and, on top of it, consumers pay massive additional amounts for satisfying their electrical needs. While the developed countries have been investing in renewable energy for the past two decades, the Lebanese government realizes the importance of adopting such energy sourcing strategies for the upgrade of the electricity sector in the country. The diversification of the national electricity generation mix has increased considerably in Lebanon's energy planning agenda, especially that a detailed review of the energy potential in Lebanon has revealed a great potential of solar and wind energy resources, a considerable potential of biomass resource, and an important hydraulic potential in Lebanon. This paper presents a review of the energy status of Lebanon, and illustrates a detailed review of the EDL structure with the existing problems and recommended solutions. In addition, scenarios reflecting implementation of policy projects are presented, and conclusions are drawn on the usefulness of a proposed evaluation methodology and the effectiveness of the adopted new energy policy for the electrical sector in Lebanon.

Keywords: EdL Electricite du Liban, portfolio optimization, electricity generation mix, mean-variance approach

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Authors: Omotolani Victoria Somoye

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The paper examines modern approaches to the insurable interest, which is a fundamental principle of insurance law that affects the enforceability of insurance contracts. The study starts by examining the competing definitions of the nature of the insurable interest doctrine. It finds that while legal interest theory is seen to be sufficient as the test of insurable interest, the paper argues on how this approach deprives the insured of a full indemnity of losses suffered. The problem with the Nigerian and English current legislative framework is that it defines insurable interest as a legally recognized interest of the insured in the subject matter of insurance. However, other countries like Australia, the United States, South Africa, and more recently, Canada, have rejected the English test and trodden their own path along the factual expectancy line. The study justifies the rationale behind the departure of similar common law jurisdictions and argues that the English and Nigerian position, which appears to be too rigid, harsh on the insured, and no longer fit for purpose in the 21st century, should be revised. The paper concludes that the common law doctrine does not represent better interests of certainty, justice, and fairness, as well as not meeting the policy behind the requirement of insurable interest. This paper adopts a doctrinal comparative research methodology to examine complex areas of insurable interest in selected countries and work out some suggestions for reforming the Nigerian and English laws by referring to the approaches of other jurisdictions.

Keywords: Australia, common law, English law, insurable interest, insurance, Nigeria

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Authors: F. A. Hassona, M. M. Abu-Heleika, M. A. Hassan, A. E. Sidhom

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Application of electrical measurements to evaluate engineering properties of soils has gained a wide, promising field of research in recent years. So, understanding of the relation between in-situ electrical resistivity of clay soil, and their mechanical and physical properties consider a promising field of research. This would assist in introducing a new technique for the determination of soil properties based on electrical resistivity. In this work soil physical and mechanical properties of clayey soil have been determined by experimental tests and correlated with the in-situ electrical resistivity. The research program was conducted through measuring fifteen vertical electrical sounding stations along with fifteen selected boreholes. These samples were analyzed and subjected to experimental tests such as physical tests namely bulk density, water content, specific gravity, and grain size distribution, and Attereberg limits tests. Mechanical test was also conducted such as direct shear test. The electrical resistivity data were interpreted and correlated with each one of the measured experimental parameters. Based on this study mathematical relations were extracted and discussed. These results exhibit an excellent match with the results reported in the literature. This study demonstrates the utility of the developed methodology for determining the mechanical properties of soils easily and rapidly depending on their electrical resistivity measurements.

Keywords: electrical resistivity, clayey soil, physical properties, shear properties

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Authors: Danijela Vuković, Radovan Čobanović, Milorad Plačkić

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The expansion of population imposes increase in usage of animal meat, on whose quality directly affects the quality of the feed that the animals are fed with. The selection of raw materials, hygiene during the technological process, various hydrothermal treatments, methods of mixing etc. have an influence on the quality of feed. Monitoring of the feed is very important to obtain information about the quality of feed and the possible prevention of animal diseases which can lead to different human diseases outbreaks. In this study parameters of feed safety were monitored. According to the mentioned, the goal of this study was to evaluate microbiological safety of feed (feedstuffs and complete mixtures). Total number of analyzed samples was 4399. Analyzed feed samples were collected in various retail shops and feed factories during the period of 44 months (from January 2013 untill September 2017). Samples were analyzed on Salmonella spp. and Clostridium perfringens in quantity of 50g according to Serbian regulation. All microorganisms were tested according to ISO methodology: Salmonella spp. ISO 6579:2002 and Clostridium perfringens ISO 7937:2004. Out of 4399 analyzed feed samples 97,5% were satisfactory and 2,5% unsatisfactory concerning Salmonella spp. As far as Clostridium perfringens is concerned 100% of analyzed samples were satisfactory. The obtained results suggest that technological processing of feed in Serbia is at high level when it comes to safety and hygiene of the products, but there are still possibilities for progress and improvement which only can be reached trough the permanent monitoring of feed.

Keywords: microbiology, safety, hygiene, feed

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Authors: Maya Lisa Aryanti, S. S. M. Hum

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To improve students’ skill, writing is the most challenging skill to be developed. The reason is that besides helping the students to develop their skill, this activity also helps them to express themselves. This paper depicts how paraphrasing is very helpful to interpret students’ writing. Syntactic units, used tenses and meanings will indeed change once the writings were paraphrased. The objectives of this research are to reveal the inappropriate structure of syntactic units, to show what types of sentences the students often make, and to show how paraphrasing can help to infer the message. The methodology of this research is descriptive qualitative research. In addition, theories of linguistics are also included. This includes theory of Syntax to describe syntactic units and tenses and theory of Semantics to describe theories of meaning and how paraphrasing works. The theories of general linguistics, grammar and writing are also provided to support the theories of Syntax and Semantics. The results of this research are concerned with how the message is received in the end. The message written in the students’ essay is not clear because of the improper structure of syntactic units and use of incorrect of tenses. The students tend to use simple sentences, compound sentences and complex sentences with a few mistakes in their writing. In addition, they tend to create unnecessary phrases. The last point is that this research shows how paraphrase works to attain complete meaning of a sentence.

Keywords: meanings, syntactic units, tenses, syntax and semantics

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Authors: Hyppolite Aignon, Souleymane Yorou, Martin Ryberg, Anneli Svanholm

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Climate change and human actions cause the extinction of wild mushrooms. In Benin, the diversity of fungi is large and may still contain species new to science but the inventory effort remains low and focuses on particularly edible species (Russula, Lactarius, Lactifluus, and also Amanita). In addition, inventories have started recently and some groups of fungi are not sufficiently sampled, however, the degradation of fungal habitat continues to increase and some species are already disappearing. (Yorou and De Kesel, 2011), however, the degradation of fungi habitat continues to increase and some species may disappear without being known. This genus (Inocybe) overlooked has a worldwide distribution and includes more than 700 species with many undiscovered or poorly known species worldwide and particularly in tropical Africa. It is therefore important to orient the inventory to other genera or important families such as Inocybe (Fungi, Agaricales) in order to highlight their diversity and also to know their phylogenetic positions with a combined approach of gene regions. This study aims to evaluate the species richness and phylogenetic position of Inocybe species and affiliated taxa in West Africa. Thus, in North Benin, we visited the Forest Reserve of Ouémé Supérieur, the Okpara forest and the Alibori Supérieur Forest Reserve. In the center, we targeted the Forest Reserve of Toui-Kilibo. The surveys have been carried during the raining season in the study area meaning from June to October. A total of 24 taxa were collected, photographed and described. The DNA was extracted, the Polymerase Chain Reaction was carried out using primers (ITS1-F, ITS4-B) for Internal transcribed spacer (ITS), (LROR, LWRB, LR7, LR5) for nuclear ribosomal (LSU), (RPB2-f5F, RPB2-b6F, RPB2- b6R2, RPB2-b7R) for RNA polymerase II gene (RPB2) and sequenced. The ITS sequences of the 24 collections of Inocybaceae were edited in Staden and all the sequences were aligned and edited with Aliview v1.17. The sequences were examined by eye for sufficient similarity to be considered the same species. 13 different species were present in the collections. In addition, sequences similar to the ITS sequences of the thirteen final species were searched using BLAST. The nLSU and RPB2 markers for these species have been inserted in a complete alignment, where species from all major Inocybaceae clades as well as from all continents except Antarctica are present. Our new sequences for nLSU and RPB2 have been manually aligned in this dataset. Phylogenetic analysis was performed using the RAxML v7.2.6 maximum likelihood software. Bootstrap replications have been set to 100 and no partitioning of the dataset has been performed. The resulting tree was viewed and edited with FigTree v1.4.3. The preliminary tree resulting from the analysis of maximum likelihood shows us that these species coming from Benin are much diversified and are distributed in four different clades (Inosperma, Inocybe, Mallocybe and Pseudosperma) on the seven clades of Inocybaceae but the phylogeny position of 7 is currently known. This study marks the diversity of Inocybe in Benin and the investigations will continue and a protection plan will be developed in the coming years.

Keywords: Benin, diversity, Inocybe, phylogeny placement

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Authors: Dimitrios J. Dimitriou, Maria F. Sartzetaki

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Transport infrastructure assets are key components of the national asset portfolio. The decision to invest in a new infrastructure in transports could take from a few years to some decades. This is mainly because of the need to reserve and spent many capitals, the long payback period, the number of the stakeholders involved in decision process and –many times- the investment and business risks are high. Therefore, the decision assessment framework is an essential challenge linked with the key decision factors meet the stakeholder expectations highlighting project trade-offs, financial risks, business uncertainties and market limitations. This paper examines the decision process for new transport infrastructure projects in cross border regions, where a wide range of stakeholders with different expectation is involved. According to a consequences analysis systemic approach, the relationship of transport infrastructure development, economic system development and stakeholder expectation is analyzed. Adopting the on system of system methodological approach, the decision making framework, variables, inputs and outputs are defined, highlighting the key shareholder’s role and expectations. The application provides the methodology outputs presenting the proposed decision framework for a strategic railway project in north Greece deals with the upgrade of the existing railway corridor connecting Greece, Turkey and Bulgaria.

Keywords: decision making, system of system, cross-border, infrastructure project

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Authors: Preethi Sudarshanie Dassanayake, R. A. Sudath Weerasiri

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Objective: The objective of this study were to find out highest expectation and perception,highest gap between perception and expectation of service quality, and to find out such gaps between perception and expectation with regard to service quality dimensions were whether statistically significant. Methodology: This study carried out at the Out Patient Department (OPD) of the Veterinary Teaching Hospital (VTH), University of Peradeniya. Modified version of SERVQUAL with 22-pairs of items regarding expectation and perception of service quality in dimensions of tangible, reliability, responsiveness, assurance and empathy were included in Part 1 and the Part 2 of the questionnaire consisted of questions regarding socio-demographic factors. Sample size was 200 and sampling procedure was Systematic Random Sampling. Customers above 18 years of age, able to read, write and understand Sinhala or English language, visits more than twice in last six months and who willing to respond were selected. Findings: The analysis revealed customers expectations of service higher than the perceived for all 22- items of the SERVQUAL. This high expectation suggests that there is sufficient room for further improvement of service quality in all five dimensions. Originality/Value of the Paper: This study gave a new insight for poorly researched area of veterinary health service quality in Sri Lankan context. It provides hospital administrators and policy makers to develop strategies for further improvement of service quality according to customers' view.

Keywords: expectation, perception, service quality, SERVQUAL, veterinary health care

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Authors: Faustina Masocha

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This study sought to determine if the Covid-19 pandemic played a disruptive role in the signalling effect of dividend increases for the Top 40 companies listed on the Johannesburg Stock Exchange. With the use of Event Study Methodologies, it was found that dividend increases that were announced in the 2018 and 2019 financial years resulted in Cumulative Abnormal Returns (CARs) that were significantly different from zero, as confirmed by a p-value of 0,0300. This resulted in the conclusion that, under normal circumstances, dividend increases follow the precepts outlined in signalling theories which indicate that the announcement of dividend increases sent positive signals about the expected financial performance of a company. To prove the notion that Covid-19 plays a disruptive role on the signalling hypothesis, it was found from both parametric and non-parametric tests of significance that CARs related to dividend increases that were announced during the 2020 and 2021 financial years, when the Covid-19 pandemic was at its peak, were not significantly different from zero. Therefore, although the dividend increases still resulted in some CARs, such CARs were not statistically different from zero to confirm the signalling hypothesis. A p-value of 0.9830 from parametric t-tests and a p-value of 0.8971 from the Wilcoxon signed-rank test were used as a gauge that led to the conclusion that Covid-19 plays a disruptive effect on the signalling process of dividend increases.

Keywords: cumulative abnormal returns, dividend increases, event study methodology, signalling

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Authors: Osama Shakeel

Abstract:

The objective of the paper is to study the clinic-pathological factors, survival analyses, recurrence rate, metastatic rate, risk factors and the management of cutaneous malignant melanoma at Shaukat Khanum Memorial Cancer Hospital and Research Center. Methodology: From 2014 to 2017, all patients with a diagnosis of cutaneous malignant melanoma (CMM) were included in the study. Demographic variables were collected. Short and long term oncological outcomes were recorded. All data were entered and analyzed in SPSS version 21. Results: A total of 28 patients were included in the study. Median age was 46.5 +/-15.9 years. There were 16 male and 12 female patients. The family history of melanoma was present in 7.1% (n=2) of the patients. All patients had a mean survival of 13.43+/- 9.09 months. Lower limb was the commonest site among all which constitutes 46.4%(n=13). On histopathological analyses, ulceration was seen in 53.6% (n=15) patients. Unclassified tumor type was present in 75%(n=21) of the patients followed by nodular 21.4% (n=6) and superficial spreading 3.5%(n=1). Clark level IV was the commonest presentation constituting 46.4%(n=13). Metastases were seen in 50%(n=14) of the patients. Local recurrence was observed in 60.7%(n=17). 64.3%(n=18) lived after one year of treatment. Conclusion: CMM is a fatal disease. Although its disease of fair skin individuals, however, the incidence of CMM is also rising in this part of the world. Management includes early diagnoses and prompt management. However, mortality associated with this disease is still not favorable.

Keywords: malignant cancer of skin, cutaneous malignant melanoma, skin cancer, survival analyses

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Authors: Muhammad Anwar, Ameen Ullah, Intakhab Alam Qadri

Abstract:

This study presents a technique utilizing the Iterative Rational Krylov Algorithm (IRKA) to reduce the order of large-scale descriptor systems. Descriptor systems, which incorporate differential and algebraic components, pose unique challenges in Model Order Reduction (MOR). The proposed method partitions the descriptor system into polynomial and strictly proper parts to minimize approximation errors, applying IRKA exclusively to the strictly adequate component. This approach circumvents the unbounded errors that arise when IRKA is directly applied to the entire system. A comparative analysis demonstrates the high accuracy of the reduced model and a significant reduction in computational burden. The reduced model enables more efficient simulations and streamlined controller designs. The study highlights IRKA-based MOR’s effectiveness in optimizing complex systems’ performance across various engineering applications. The proposed methodology offers a promising solution for reducing the complexity of large-scale descriptor systems while maintaining their essential characteristics and facilitating their analysis, simulation, and control design.

Keywords: model order reduction, descriptor systems, iterative rational Krylov algorithm, interpolatory model reduction, computational efficiency, projection methods, H₂-optimal model reduction

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Authors: Sawale Pravin Digambar, G. R. Patil, Shaik Abdul Hussain

Abstract:

Terminalia arjuna (TA), an important medicinal plant in Indian System of Medicine, is specifically recognized for its recuperative effect on heart ailments. Alcoholic extract of TA (both free and encapsulated) was incorporated into milk to obtain functional dairy beverages. The respective beverages were appropriately flavored and optimized using response surface methodology to improve the sensory appeal. The beverages were evaluated for their compositional, anti-oxidative and various other physico-chemical aspects. Addition of herb (0.3%) extract to flavoured dairy drink (Drink 1) resulted in significantly lowered (p>0.05) HMF content and increased antioxidant activity, total phenol content as compared with control (Control 1). Subsequently, a significant (p>0.05) increase in acidity and sedimentation was also observed. Encapsulated herb (1.8%) incorporated drink (Drink 2) had significantly (P>0.05) enhanced HMF value and decreased antioxidant activity, phenol content as compared to herb added vanilla chocolate dairy drink (Drink 1). It can be concluded that addition of encapsulated TA extract and non-encapsulated TA extract to chocolate dairy drink at 0.3% concentration altered the functional properties vanilla chocolate dairy drink which could be related to the interaction of herb components such as polyphenol with milk protein or maltodextrin/ gum Arabic matrix.

Keywords: Terminalia arjuna, encapsulate, antioxidant activity, physicochemical study

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Authors: Rehan Siddiqui, Brendan Quine

Abstract:

The Radiance Enhancement (RE) and integrated absorption technique is applied to develop a synthetic model to determine the enhancement in radiance due to cloud scene and Shortwave upwelling Radiances (SHupR) by O2, H2O, CO2 and CH4. This new model is used to estimate the magnitude variation for RE and SHupR over spectral range of 900 nm to 1700 nm by varying surface altitude, mixing ratios and surface reflectivity. In this work, we employ satellite real observation of space orbiting Argus 1000 especially for O2, H2O, CO2 and CH4 together with synthetic model by using line by line GENSPECT radiative transfer model. All the radiative transfer simulations have been performed by varying over a different range of percentages of water vapor contents and carbon dioxide with the fixed concentration oxygen and methane. We calculate and compare both the synthetic and real measured observed data set of different week per pass of Argus flight. Results are found to be comparable for both approaches, after allowing for the differences with the real and synthetic technique. The methodology based on RE and SHupR of the space spectral data can be promising for the instant and reliable classification of the cloud scenes.

Keywords: radiance enhancement, radiative transfer, shortwave upwelling radiative flux, cloud reflectivity, greenhouse gases

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Authors: Gu Sihao

Abstract:

The coordinated development of "ecology-production-life" in cities has been highly concerned by the country, and the transformation development and sustainable development of resource-based cities have become a hot research topic at present. As an important part of China's resource-based cities, coal resource-based cities have the characteristics of large number and wide distribution. However, due to the adjustment of national energy structure and the gradual exhaustion of urban coal resources, the development vitality of coal resource-based cities is gradually reduced. In many studies, the deterioration of ecological environment in coal resource-based cities has become the main problem restricting their urban transformation and sustainable development due to the "emphasis on economy and neglect of ecology". Since the 18th National Congress of the Communist Party of China (CPC), the Central Government has been deepening territorial space planning and development. On the premise of optimizing territorial space development pattern, it has completed the demarcation of ecological protection red lines, carried out ecological zoning and ecosystem evaluation, which have become an important basis and scientific guarantee for ecological modernization and ecological civilization construction. Grasp the regional multiple ecosystem services is the precondition of the ecosystem management, and the relationship between the multiple ecosystem services study, ecosystem services cluster can identify the interactions between multiple ecosystem services, and on the basis of the characteristics of the clusters on regional ecological function zoning, to better Social-Ecological system management. Based on this cognition, this study optimizes the spatial function zoning of Gujiao, a coal resource-based city, in order to provide a new theoretical basis for its sustainable development. This study is based on the detailed analysis of characteristics and utilization of Gujiao city land space, using SOFM neural networks to identify local ecosystem service clusters, according to the cluster scope and function of ecological function zoning of space partition balance and coordination between different ecosystem services strength, establish a relationship between clusters and land use, and adjust the functions of territorial space within each zone. Then, according to the characteristics of coal resources city and national spatial function zoning characteristics, as the driving factors of land change, by cellular automata simulation program, such as simulation under different restoration strategy situation of urban future development trend, and provides relevant theories and technical methods for the "third-line" demarcations of Gujiao's territorial space planning, optimizes territorial space functions, and puts forward targeted strategies for the promotion of regional ecosystem services, providing theoretical support for the improvement of human well-being and sustainable development of resource-based cities.

Keywords: coal resource-based city, territorial spatial planning, ecosystem service cluster, gmop model, geosos-FLUS model, functional zoning optimization and upgrading

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Authors: Nwaoga, Theresa Chinyere

Abstract:

The paper examines the impacts of Aso-Ebi, a Yoruba term for ‘uniform’ on the people of south-east Nigeria. Aso-Ebi is used to denote uniform wear which is typical of the people of south-west Nigeria. In the 1980s and 1990s, uniform wears were used only by immediate family members of a deceased person. This is for easy identification by visitors—to know those who are related to the deceased person. Aso-Ebi is now part of a culture that has existed in Nigeria from the Yoruba and transcended to other parts of Nigeria, precisely south-east Nigeria. The buying of Aso-Ebi and attending the occasions in the attire is the only way of showing solidarity and support to the celebrant. Aso-Ebi has led to creating a sense of belonging, opening of doors for marriage by those single, and fundraising. As part of the findings, it was discovered that Aso-Ebi has led to an increase in marital infidelity and divorce, robbery, prostitution, depression, and an increase in enmity between friends in south-east Nigeria. Data was generated through oral interviews, focus group discussion and participant observation. Secondary data were obtained from journals, textbooks, the internet and periodicals. The phenomenological method of research was used as the methodology. This method allows for an objective report and analysis of the research problem. Aso-Ebi has come to stay in Igbo culture, so there should be a proper re-orientation on the uses of Aso-Ebi during occasions like burial in Igbo land. The campaign can start from the church by discouraging people from using Aso-Ebi during burials and wedding ceremonies.

Keywords: Asho Ebi, uniformed women, burial ceremonies, August meetings

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Authors: Patricia N. Baguio, Angel Amy M. Bunag, Paul Bryan E. Ornopia, John Paul C. Suel

Abstract:

This research investigates the viability and efficiency of employing ceramic tile additives derived from horn snail shell material, specifically calcium carbonate (CaCO₃). The study aims to evaluate the mechanical properties of ceramic tiles with Calcium Carbonate with varying amounts of CaCO₃, focusing on breaking and flexural strength. The research employs a comprehensive methodology, including material collection, slurry forming, shaping, drying, firing, and statistical analysis using paired sample T-tests. The result indicates a positive correlation between calcium carbonate (CaCO₃) application and ceramic tile strength, revealing increased breaking strength from 29.41 N (non-calcium Carbonate) to 46.02 N (70g CaCO3) and a substantial enhancement to 82.61 N with 150g CaCO₃. Comparative analyses show higher breaking and flexural strength in tiles with Calcium Carbonate with 150g CaCO₃ analysis (p = 0.011), indicating its feasibility for ceramic tile manufacturing, while 70g CaCO₃ shows no significant difference from non-calcium Carbonate tiles (p = 0.135). The addition of horn snail shells shows potential for improving ceramic tile quality and contributes positively to waste management in standard tile production processes.

Keywords: Horn snail shell, calcium carbonate, breaking strength, flexural strength

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Authors: Patricia N. Baguio, Angel Amy M. Buñag, Paul Bryan E. Ornopia, John Paul C. Suel

Abstract:

This research investigates the viability and efficiency of employing ceramic tile additives derived from horn snail shell material, specifically calcium carbonate (CaCO₃). The study aims to evaluate the mechanical properties of ceramic tiles with calcium carbonate with varying amounts of CaCO₃, focusing on breaking and flexural strength. The research employs a comprehensive methodology, including material collection, slurry forming, shaping, drying, firing, and statistical analysis using paired sample T-tests. The result indicates a positive correlation between calcium carbonate (CaCO₃) application and ceramic tile strength, revealing increased breaking strength from 29.41 N (non-calcium carbonate) to 46.02 N (70g CaCO₃) and a substantial enhancement to 82.61 N with 150g CaCO₃. Comparative analyses show higher breaking and flexural strength in tiles calcium carbonate with 150g CaCO₃ analysis (p = 0.011), indicating its feasibility for ceramic tile manufacturing, while 70g CaCO₃ shows no significant difference from non-calcium carbonate tiles (p = 0.135). The addition of horn snail shells shows potential for improving ceramic tile quality and contributes positively to waste management in standard tile production processes.

Keywords: horn snail shell, calcium carbonate, breaking strength, flexural strength

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Authors: W. Mughees, M. Alahmad

Abstract:

Water is the most significant entity that controls local and global development. For the Gulf region, especially Saudi Arabia, with its limited potable water resources, the potential of the fresh water problem is highly considerable. In this research, the study involves the design and analysis of pinch-based water/wastewater networks. Multiple water/wastewater networks were developed using pinch analysis involving direct recycle/material recycle method. Property-integration technique was adopted to carry out direct recycle method. Particularly, a petroleum refinery was considered as a case study. In direct recycle methodology, minimum water discharge and minimum fresh water resource targets were estimated. Re-design (or retrofitting) of water allocation in the networks was undertaken. Chemical Oxygen Demand (COD) and hardness properties were taken as pollutants. This research was based on single and double contaminant approach for COD and hardness and the amount of fresh water was reduced from 340.0 m3/h to 149.0 m3/h (43.8%), 208.0 m3/h (61.18%) respectively. While regarding double contaminant approach, reduction in fresh water demand was 132.0 m3/h (38.8%). The required analysis was also carried out using mathematical programming technique. Operating software such as LINGO was used for these studies which have verified the graphical method results in a valuable and accurate way. Among the multiple water networks, the one possible water allocation network was developed based on mass exchange.

Keywords: minimization, water pinch, water management, pollution prevention

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Authors: Shidrokh Goudarzi, Wan Haslina Hassan

Abstract:

Heterogeneous wireless networks are converging towards an all-IP network as part of the so-called next-generation network. In this paradigm, different access technologies need to be interconnected; thus, vertical handovers or vertical handoffs are necessary for seamless mobility. In this paper, we conduct a review of existing vertical handover decision-making mechanisms that aim to provide ubiquitous connectivity to mobile users. To offer a systematic comparison, we categorize these vertical handover measurement and decision structures based on their respective methodology and parameters. Subsequently, we analyze several vertical handover approaches in the literature and compare them according to their advantages and weaknesses. The paper compares the algorithms based on the network selection methods, complexity of the technologies used and efficiency in order to introduce our vertical handover decision framework. We find that vertical handovers on heterogeneous wireless networks suffer from the lack of a standard and efficient method to satisfy both user and network quality of service requirements at different levels including architectural, decision-making and protocols. Also, the consolidation of network terminal, cross-layer information, multi packet casting and intelligent network selection algorithm appears to be an optimum solution for achieving seamless service continuity in order to facilitate seamless connectivity.

Keywords: heterogeneous wireless networks, vertical handovers, vertical handover metric, decision-making algorithms

Procedia PDF Downloads 393