Search results for: measurement basis

Authors: Maria Viktoria Melgo

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This study aimed to determine the possible association between calcium intake and wealth indices of selected female adults. Specifically, it aimed to: a) determine the calcium intake adequacy of the respondents. b) determine the relationship, if any, between calcium intake adequacy, area and wealth indices. The study used the survey design and employed convenience sampling in selecting participants. Two hundred females aged 20 – 64 years old were covered in the study from depressed and non-depressed areas. Data collected were calcium intake taken from two 24-hour food recall and Food Frequency Questionnaire (FFQ) and wealth indices using housing characteristics, household assets and access to utilities and infrastructure. Descriptive statistics and Chi-square test were used to determine the frequency distribution and association between the given variables, respectively, using Statistical Package for Social Sciences (SPSS) and OpenEpi software. The results showed that there were 86% of respondents in the depressed area with an inadequate calcium intake while there were 78% of respondents in the non-depressed area with an adequate calcium intake. No significant relationship was obtained in most wealth indices with calcium intake adequacy and area but appliance and ownership of main material of the house showed a significant relationship to calcium intake adequacy by area. The study recommends that the Local Government Unit (LGU) should provide seminars or nutrition education that will further enhance the knowledge of the people in the community. The study also recommends to conduct a similar study but with different, larger sample size, different location nonetheless if it is in urban or rural and include the anthropometry measurement of the respondents.

Keywords: association, calcium intake adequacy, metro Manila, Philippines, wealth indices

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Authors: Hieu Duy Nguyen, Chitsan Lin Jr., Dung Duc Tran

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Nowadays, drought and salinity intrusion becomes a severe problem in the Lower Mekong region due to climate change, especially in coastal provinces. Freshwater resources are decreased due to sea-level rise and the decline in water flow from upstream in the dry season. The combination of the above issues can lead to many effects on the environment and human health in affected areas such as the pathological of digestive or decreased the immune system. Tidal cycle and upstream flows are the two main factors affecting the saline intrusion process and the former salt-wedge in the estuary. Under suitable conditions, salt-wedge can be going further upstream under the water surface and affected groundwater. In order to have a proper plan for the mitigation of the above adverse effects, we need to understand the characteristics of this process. In this study, 3D model is used to investigate the movement of salt-wedge under different conditions of tidal and flow discharge. The salinity in the vertical profile is also measured in the dry season of 2017 and 2018 for model calibrating. The data has proved that there is the presence of salt-wedge in the study area. The obtained results will help strategic planners to use and preserve water resources more effectively and serve as a basis for new research directions on saline intrusion and human health.

Keywords: salt-wedge, salinity intrusion, human health, 3D model

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Authors: J. Bravo, F. Cabrera Suárez, B. Vega, L. Román, M. Martel, F. Acosta

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Ciguatera fish poisoning (CFP) is the most common non-bacterial intoxication in the world caused by ingestion of fish with bio-accumulated ciguatoxins (CTXs). It is typical in tropical and subtropical areas, mainly affecting the Caribbean Sea, Polynesia and other areas in the Pacific and Indian Oceans. Interest in Europe by the CFP is increasing in recent years as more and more cases in European hospitals are appearing, usually by people who have consumed ciguatoxin imported fish or have travelled to areas of risk for this poisoning. Since 2004 a series of poisonings raised the question of a possible occurrence of ciguatoxin in Europe, especially in the area of Macaronesia in the East Atlantic temperate zone. Furthermore, some studies have identified the presence of Gambierdiscus spp. in waters surrounding the Canary Islands and Madeira, a toxic dinoflagellate related to this poisoning. The toxin accumulates and concentrates through the food chain and affects to the end of the chain, the human consumer. Fish were collected from the Canary Islands waters and the toxin has been extracted and purified by using acetone and liquid/liquid partition in order to eliminate the excess of fatty acids that may interfere with the detection of the toxin. The fish extracts were inoculated in Neuroblastoma (neuro-2a) cells. After 24-h cell viability was used as an endpoint for cytotoxic effects measurement. Since 2011 our laboratory is collecting data for species such Seriola spp., Epinephelus spp., Makaira spp., Pomatomus spp., Xiphias spp., and Acantocybium spp., from all islands and including the sports fishing and professional activities, we obtained a 8% of fish that have ciguatoxin in their muscle. With these results, we conclude that the island where fishing and fish size affects the probability of catching a fish with the ciguatoxin.

Keywords: Canary Islands, ciguatera fish poisoning, ciguatoxin, Europe

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Authors: Amina Farooq, Nauman Zafar Butt

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This paper is about methods and tools for counting particles of interest, such as cells. A microfluidic system with interconnected electronics on a flexible substrate, inlet-outlet ports and interface schemes, sensitive and selective detection of cells specificity, and processing of cell counting at polymer interfaces in a microscale biosensor for use in the detection of target biological and non-biological cells. The development of fluidic channels, planar fluidic contact ports, integrated metal electrodes on a flexible substrate for impedance measurements, and a surface modification plasma treatment as an intermediate bonding layer are all part of the fabrication process. Magnetron DC sputtering is used to deposit a double metal layer (Ti/Pt) over the polypropylene film. Using a photoresist layer, specified and etched zones are established. Small fluid volumes, a reduced detection region, and electrical impedance measurements over a range of frequencies for cell counts improve detection sensitivity and specificity. The procedure involves continuous flow of fluid samples that contain particles of interest through the microfluidic channels, counting all types of particles in a portion of the sample using the electrical differential counter to generate a bipolar pulse for each passing cell—calculating the total number of particles of interest originally in the fluid sample by using MATLAB program and signal processing. It's indeed potential to develop a robust and economical kit for cell counting in whole-blood samples using these methods and similar devices.

Keywords: impedance, biochip, cell counting, microfluidics

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Authors: James Waide

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In music, subject typically denotes the initial idea to which the entire composition refers—a concept congruous with Aristotle's notion of subject as primary substance, in the sense of an irreducible this particular. Gioseffo Zarlino, who established subject (soggetto) as a musical term, insisted the composer as “rediscovering” the subject within their music in order to “[bring] it to perfection” and, furthermore, that if the composer had not rediscovered the subject already, then one would simply take the first part of the composition to be the subject. Meanwhile, Žižek reads the Hegelian subject (as negativity set against positive object) through Lacanian Psychoanalysis (in which the subject is a kind of fictive entity of the clinic: a mere appearance which sits atop the objects of analysis) in the concept of Absolute Recoil. For Žižek, subject exists retroactively in Absolute Recoil from object, meaning subject is a void which only has meaning because of the object it is seen through. Following the work of theorists such as Adorno and Althusser, one can understand the ideological construction of such a subject. It may be argued that in Zarlino, musical subject can be similarly read as retroactively constructed, either by the composer or the listener. Furthermore, in recent work, Samuel Wilson identifies different kinds of subjects in music which can be psychoanalytically examined, including the fictive subject: a purely musical entity raised to the level of psychoanalytic subject. On which basis if, as Adorno insisted, 'authentic' music constitutes 'cognition without concepts', where and what is this subject without concept?.

Keywords: absolute recoil, critical theory, ideology, music analysis, psychoanalysis, retroactivity, subject

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Authors: Mohammad R. Kavian Nezhad, Carlos F. Lange, Brian A. Fleck

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This research presents the validation study of a computational fluid dynamics (CFD) model developed to simulate the scalar dispersion emitted from rooftop sources around the buildings at the University of Alberta North Campus. The ANSYS CFX code was used to perform the numerical simulation of the wind regime and pollutant dispersion by solving the 3D steady Reynolds-averaged Navier-Stokes (RANS) equations on a building-scale high-resolution grid. The validation study was performed in two steps. First, the CFD model performance in 24 cases (eight wind directions and three wind speeds) was evaluated by comparing the predicted flow fields with the available data from the previous measurement campaign designed at the North Campus, using the standard deviation method (SDM), while the estimated results of the numerical model showed maximum average percent errors of approximately 53% and 37% for wind incidents from the North and Northwest, respectively. Good agreement with the measurements was observed for the other six directions, with an average error of less than 30%. In the second step, the reliability of the implemented turbulence model, numerical algorithm, modeling techniques, and the grid generation scheme was further evaluated using the Mock Urban Setting Test (MUST) dispersion dataset. Different statistical measures, including the fractional bias (FB), the geometric mean bias (MG), and the normalized mean square error (NMSE), were used to assess the accuracy of the predicted dispersion field. Our CFD results are in very good agreement with the field measurements.

Keywords: CFD, plume dispersion, complex urban geometry, validation study, wind flow

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Authors: N. Choobkar, M. Rezaeimanesh, A. M. Emami Rad, M. Ghaeni, H. Norouzi, S. Pahlavani, M. S. Tamasoki, E. Nezafatian

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Antibiotics are used to increase the immune and wound healing in many animals . But due to the residual effects of a drug , researchers sought to replace them with natural materials such as Plant extracts. Falcaria vulgaris is the most attractive sources of the new drugs. Falcaria vulgaris (locally named Ghazzyaghi/Poghazeh) is a member of Umbelliferae family which grows near farmlands and is consumed as a vegetable in some regions of Iran. In the West of the country, in the wound healing and irregularities in the digestive system is also used. There were no scientific reports available in literature in support of the traditional claims of F. vulgaris in fish. The present study is therefore an attempt to assess the efficacy of this indigenous herb for its healing effect in common carp (Cyprinus carpio). Falcaria vulgaris at concentrations of 0, 2 and 10 % with Lophag foods used on wound healing of common carp and immune response, and weight grow and survival during periods of 21 days with feeding 2 times per day on the basis of body weight. The results showed that, compared with the control group, using of concentration 10 % F. vulgaris have significant effect on wound healing and stimulates the immune system by increasing white blood cells (WBC) and weight grow and survival of carp. The herb can used in wound healing, increased resistance to disease and weight grow in fish and the beneficial effects of this combination goes back to man.

Keywords: common carp, falcaria vulgaris, immune response, wound healing

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Authors: T. Qasim, B. El Masoud, D. Ailabouni

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This in vitro study focused on investigating the fatigue resistance of veneered zirconia molar crowns with different veneering ceramic thicknesses, simulating the relative wear depths under simulated cyclic loading. A mandibular first molar was prepared and then scanned using computer-aided design/computer-aided manufacturing (CAD/CAM) technology to fabricate 32 zirconia copings of uniform 0.5 mm thickness. The manufactured copings then veneered with 1.5 mm, 1.0 mm, 0.5 mm, and 0.0 mm representing 0%, 33%, 66%, and 100% relative wear of a normal ceramic thickness of 1.5 mm. All samples were thermally aged to 6000 thermo-cycles for 2 minutes with distilled water between 5 ˚C and 55 ˚C. The samples subjected to cyclic fatigue and fracture testing using SD Mechatronik chewing simulator. These samples are loaded up to 1.25x10⁶ cycles or until they fail. During fatigue, testing, extensive cracks were observed in samples with 0.5 mm veneering layer thickness. Veneering layer thickness 1.5-mm group and 1.0-mm group were not different in terms of resisting loads necessary to cause an initial crack or final failure. All ceramic zirconia-based crown restorations with varying occlusal veneering layer thicknesses appeared to be fatigue resistant. Fracture load measurement for all tested groups before and after fatigue loading exceeded the clinical chewing forces in the posterior region. In general, the fracture loads increased after fatigue loading and with the increase in the thickness of the occlusal layering ceramic.

Keywords: all ceramic, cyclic loading, chewing simulator, dental crowns, relative wear, thermally ageing

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Authors: Frimpong Kyeremeh, Albert Y. Appiah, Ben B. K. Ayawli

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Energy storage system (ESS) is an essential part of a microgrid (MG) because of its immense benefits to the economics and the stability of MG. For a direct current (DC) MG (DCMG) in which the generating units are mostly variable renewable energy generators, DC bus voltage fluctuation is inevitable; hence ESS is vital in managing the mismatch between load demand and generation. Besides, to accrue the maximum benefits of ESS in the microgrid, there is the need for proper sizing and location of the ESSs. In this paper, a performance comparison is made between two configurations of ESS; distributed battery energy storage system (D-BESS) and an aggregated (centralized) battery energy storage system (A-BESS), on the basis of stability and operational cost for a DCMG. The configuration consists of four households with rooftop PV panels and a wind turbine. The objective is to evaluate and analyze the technical efficiencies, cost effectiveness as well as controllability of each configuration. The MG is first modelled with MATLAB Simulink then, a mathematical model is used to determine the optimal size of the BESS that minimizes the total operational cost of the MG. The performance of the two configurations would be tested with simulations. The two configurations are expected to reduce DC bus voltage fluctuations, but in the cases of voltage stability and optimal cost, the best configuration performance will be determined at the end of the research. The work is in progress, and the result would help MG designers and operators to make the best decision on the use of BESS for DCMG configurations.

Keywords: aggregated energy storage system, DC bus voltage, DC microgrid, distributed battery energy storage, stability

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Authors: Mahmoud Meckawey

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This research is dealing with one of the most important aspects of maintenance fields, that is Maintenance Strategy. It's the branch which concerns the concepts and the schematic thoughts in how to manage maintenance and how to deal with the defects in the engineering products (buildings, machines, etc.) in general. Through the papers we will act with the followings: i) The Engineering Product & the Technical Systems: When we act with the maintenance process, in a strategic view, we act with an (engineering product) which consists of multi integrated systems. In fact, there is no engineering product with only one system. We will discuss and explain this topic, through which we will derivate a developed definition for the maintenance process. ii) The factors or basis of the functionality efficiency: That is the main factors affect the functional efficiency of the systems and the engineering products, then by this way we can give a technical definition of defects and how they occur. iii) The legality of occurrence of defects (Legal defects and Illegal defects): with which we assume that all the factors of the functionality efficiency been applied, and then we will discuss the results. iv) The Guarantee, the Functional Span Age and the Technical surplus concepts: In the complementation with the above topic, and associated with the Reliability theorems, where we act with the Probability of Failure state, with which we almost interest with the design stages, that is to check and adapt the design of the elements. But in Maintainability we act in a different way as we act with the actual state of the systems. So, we act with the rest of the story that means we have to act with the complementary part of the probability of failure term which refers to the actual surplus of the functionality for the systems.

Keywords: engineering product and technical systems, functional span age, legal and illegal defects, technical and functional surplus

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Authors: Mikko Hänninen

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This paper explores the effect online retail platforms have on customer behavior and retail patronage through an inductive multi-case study. Existing research on retail platforms and ecosystems generally focus on competition between platform members and most papers maintain a managerial perspective with customers seen mainly as merely one stakeholder of the value-exchange relationship. It is proposed that retail platforms change the nature of customer relationships compared to traditional brick-and-mortar or e-commerce retailers. With online retail platforms such as Alibaba, Amazon and Rakuten gaining increasing traction with their platform based business models, the purpose of this paper is to define retail platforms and look at how leading retail platforms are able to create value for their customers, in order to foster meaningful customer’ relationships. An analysis is conducted on the major global retail platforms with a focus specifically on understanding the tools in place for creating customer value in order to show how retail platforms create and maintain customer relationships for fostering customer loyalty. The results describe the opportunities and challenges retailers face when competing against platform based businesses and outline the advantages as well as disadvantages that platforms bring to individual consumers. Based on the inductive case research approach, five theoretical propositions on consumer behavior in online retail platforms are developed that also form the basis of further research with this research making both a practical as well as theoretical contribution to platform research streams.

Keywords: retail, platform, ecosystem, e-commerce, loyalty

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Authors: Theo H. G. Moundzounga

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Arsenic and 2-chlorophenol are priority pollutants that pose serious health threats to humans and ecology. An electrochemical sensor, based on graphitic carbon nitride (g-C₃N₄) and carbon dots (CDs), was fabricated and used for the determination of arsenic and 2-chlorophenol. The g-C₃N₄/CDs nanocomposite was prepared via microwave irradiation heating method and was dropped-dried on the surface of the glassy carbon electrode (GCE). Transmission electron microscopy (TEM), X-ray diffraction (XRD), photoluminescence (PL), Fourier transform infrared spectroscopy (FTIR), UV-Vis diffuse reflectance spectroscopy (UV-Vis DRS) were used for the characterization of structure and morphology of the nanocomposite. Electrochemical characterization was done by electrochemical impedance spectroscopy (EIS) and cyclic voltammetry (CV). The electrochemical behaviors of arsenic and 2-chlorophenol on different electrodes (GCE, CDs/GCE, and g-C₃N₄/CDs/GCE) was investigated by differential pulse voltammetry (DPV). The results demonstrated that the g-C₃N₄/CDs/GCE significantly enhanced the oxidation peak current of both analytes. The analytes detection sensitivity was greatly improved, suggesting that this new modified electrode has great potential in the determination of trace level of arsenic and 2-chlorophenol. Experimental conditions which affect the electrochemical response of arsenic and 2-chlorophenol were studied, the oxidation peak currents displayed a good linear relationship to concentration for 2-chlorophenol (R²=0.948, n=5) and arsenic (R²=0.9524, n=5), with a linear range from 0.5 to 2.5μM for 2-CP and arsenic and a detection limit of 2.15μM and 0.39μM respectively. The modified electrode was used to determine arsenic and 2-chlorophenol in spiked tap and effluent water samples by the standard addition method, and the results were satisfying. According to the measurement, the new modified electrode is a good alternative as chemical sensor for determination of other phenols.

Keywords: electrochemistry, electrode, limit of detection, sensor

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Authors: Shabnam Monadizadeh, Charles Kibert, Jiaxuan Li, Janghoon Woo, Ashish Asutosh, Samira Roostaei, Maryam Kouhirostami

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A significant share of the technology that has emerged over the past several decades produces electromagnetic field (EMF) radiation. Communications devices, household appliances, industrial equipment, and medical devices all produce EMF radiation with a variety of frequencies, strengths, and ranges. Some EMF radiation, such as Extremely Low Frequency (ELF), Radio Frequency (RF), and the ionizing range have been shown to have harmful effects on human health. Depending on the frequency and strength of the radiation, EMF radiation can have health effects at the cellular level as well as at brain, nervous, and cardiovascular levels. Health authorities have enacted regulations locally and globally to set critical values to limit the adverse effects of EMF radiation. By introducing a more comprehensive field of EMF radiation study and practice, architects and designers can design for a safer electromagnetic (EM) indoor environment, and, as building and construction specialists, will be able to monitor and reduce EM radiation. This paper identifies the nature of EMF radiation in the built environment, the various EMF radiation sources, and its human health effects. It addresses European and US regulations for EMF radiation in buildings and provides a preliminary action plan. The challenges of developing measurement protocols for the various EMF radiation frequency ranges and determining the effects of EMF radiation on building occupants are discussed. This paper argues that a mature method for measuring EMF radiation in building environments and linking these measurements to human health impacts occupant health should be developed to provide adequate safeguards for human occupants of buildings for future research.

Keywords: biological affection, electromagnetic field, building regulation, human health, healthy building, clean construction

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Authors: Ali S. Al-Aufi, Ibrahim S. Al-Harthi, Yousuf S. AlHinai, Ali H.S. Al-Badi, Zahran S. Al-Salti

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Social media tools have currently been leading a major change in the flow and use of information for different life aspects within people and between people and their governments. They represent powerful channels for direct exchanges of information, ideas, and suggestions for purposes of civic participation. The current study aims at investigating Omani citizens’ perceptions, expectations, and motivations of their uses of social media tools to interact with the government for civic participation. A quantitative methodology was used to collect data through self-administered questionnaires from a random sample of university students and staff drawn from Sultan Qaboos University, considering them as well-informed and typically active users of social media. The literature was comprehensively reviewed to retrieve relevant empirical studies that particularly investigated the use of social media for civic engagement which provided a basis for the construct of the questionnaire; taken into consideration the delineated dimensions of perceptions, expectations, and motivations. The findings of the study offer practical and useful recommendations for governmental units in Oman and similar contexts in the region to inform better and efficient use of social media tools to interact with citizens in issues related to civic engagement; particularly to make best use of these tools for improving services and developing existing and newer initiatives, and hence, encouraging and strengthening citizens’ involvement for civic engagement.

Keywords: social media, social networking sites, web 2.0, civic engagement, civic participation, oman

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Authors: Kiran Kumar K., Ramesh Babu Bejjam, Atul Najan

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A thermosyphon system is a heat transfer loop which operates on the basis of gravity and buoyancy forces. It guarantees a good reliability and low maintenance cost as it does not involve any mechanical pump. Therefore it can be used in many industrial applications such as refrigeration and air conditioning, electronic cooling, nuclear reactors, geothermal heat extraction, etc. But flow instabilities and loop configuration are the major problems in this system. Several previous researchers studied that stabilities can be suppressed by using nanofluids as loop fluid. In the present study a rectangular thermosyphon loop with end heat exchangers are considered for the study. This configuration is more appropriate for many practical applications such as solar water heater, geothermal heat extraction, etc. In the present work, steady-state analysis is carried out on thermosyphon loop with parallel flow coaxial heat exchangers at heat source and heat sink. In this loop nano fluid is considered as the loop fluid and water is considered as the external fluid in both hot and cold heat exchangers. For this analysis one-dimensional homogeneous model is developed. In this model, conservation equations like conservation of mass, momentum, energy are discretized using finite difference method. A computer code is written in MATLAB to simulate the flow in thermosyphon loop. A comparison in terms of heat transfer is made between water and nano fluid as working fluids in the loop.

Keywords: heat exchanger, heat transfer, nanofluid, thermosyphon loop

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Authors: Razieh Zareia, Hassan ZMB, Darush Moslemic, Amrollah Mostafa-Zaded

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Introduction: Shark is a murine organism and its cartilage has antitumor peptides to prevent angiogenesis, at least, in vitro. The purpose of our research was to evaluate the immune-effectiveness on imbalance between IL-23/IL-17 axis, as an inflammatory pathway and TGF/Foxp3 T regulatory as a inhibitory pathway of commercial shark cartilage that is available as a non-common dietary supplement in IRAN. Materials and Methods: First investigated an imbalanced supernatant of cytokines exist in patients with gastric cancer by ELISA. Associated with cytokines measuring such as IL-23, IL-17, TGF-β, IL-4, and γ-IFN, then flow cytometry was employed to determine whether the peripheral blood mononuclear cells such as CD4+CD25+Foxp3highT regulatory cells in patients with gastric cancer were changed correspondingly. Results: The simultaneously presented up-regulation IL-17A indicated, at least cytokine level without changing in TGF-β amount or CD4+CD25+Foxp3 T regulatory cells, that there are not a direct correlation between IL-23/IL-17 axis and Treg/TGF-β pathway in patients with gastric cancer treated by shark cartilage, but IL-23 was not expressed differentially in this group. So, accompany these changes, an imbalance between Th1 immunity (γ-IFN production) and TH2 immunity (IL-4 secretion) evaluated in patients with gastric cancer treated by shark cartilage. Conclusion: On the basis of results, we propose that shark cartilage, by reducing IL-4, decreasing IL-17 a central cytokine in angiogenesis and increasing γ-IFN amplify anti-tumor immune responses in patients with gastric cancer.

Keywords: IL-23/IL17 axis, TGF-β/CD4+CD25+Foxp3high T regulatory pathway, γ-IFN, IL-4, shark cartilage, gastric cancer

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Authors: Olatunbosun Samuel Adekogbe

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This paper addresses the question of musical signification, revolving around nature and its natural divides; the paper tends to examine the roles of the dispositional apparatus of listeners to react to sounding environments through music as coordinated sound that focuses on the powerful strain between vibrational occurrences of sound and potentials of being structured. This paper sets out to examine music as a simple conventional design that does not allude to something beyond music and sound as a vehicle to communicate through production, perception, translation, and reaction with regard to melodic and semiotic functions of sounds. This paper adopts the application of questionnaire and evolutionary approach methods to probe musical adaptation, reproduction, and natural selection as the basis for explaining specific human behavioural responses to musical sense-making beyond the above-sketched dichotomies, with a major focus on the transition from acoustic-emotional sensibilities to musical meaning in the selected soundscapes. It was observed that music has emancipated itself from the level of mere acoustic processing of sounds to a functional description in terms of allowing music users to share experiences and interact with the soundscaping environment. The paper, therefore, concludes that the audience as music participants and listeners in the selected soundscapes have been conceived as adaptive devices in the paradigm shift, which can build up new semiotic linkages with the sounding environments in southwestern Nigeria.

Keywords: semiotics, sound, music, soundscape, environment

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Authors: Piotr Prewysz-Kwinto, Grazyna Voss

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In June 2013, the European Parliament and the Council adopted a directive on financial reporting (Directive 2013/34/EU). The main objective was to simplify the principles of the preparation of financial statements, including the principles of the presentation and disclosures of financial information by adapting reporting burdens to the type and size of an undertaking. Therefore, the Directive introduced a classification of all undertakings into five groups, i.e. micro, small, medium-sized, large and public-interest entities, and defined in detail the classification criteria. The principles of the preparation of financial statements and the presentation of financial information as well as applicable simplifications were defined for each group. The EU Member States had to implement the provisions of Directive 34 relating to accounting and financial reporting into domestic norms until January 1, 2016. In Poland, the provisions of Directive 34 were implemented into domestic accounting norms specified in the Polish Accounting Act on a gradual basis. On July 11, 2014, the Polish Parliament adopted an amendment to the Act, introducing the Directive's solutions for micro-undertakings and on July 23, 2015, for the remaining undertakings. The aim of this paper is to present Polish solutions relating to financial reporting after the implementation of Directive 34 and the results of the survey conducted among accountants regarding the evaluation of the implemented simplifications for micro and small undertakings.

Keywords: accounting standards, financial reporting, financial statement, simplification

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Authors: Esperanza C. Santos

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Japanese Language was traditionally considered as a means of imparting culture and training aesthetic experience in students and therefore as something beyond the practical aims of language teaching and learning. Due to the complexity of foreign languages, lots of language learners and teachers shared deep reservations about the potentials of foreign language in enhancing the communication skills of the students. In spite of the arguments against the use of Foreign Language (Nihon-go) in the classroom, the researcher strongly support the use of Nihon-go in teaching communication skills as the researcher believes that Nihon-go is a valuable resource to be exploited in the classroom in order to help the students explore the language in an interesting and challenging way. The focus of this research is to find out the relationship between the preferences, opinions, and perceptions with the communication skills. This study also identifies the significance of the relationship between preferences, opinions and perceptions and communications skills in the activities employed in Foreign language (Nihon-go) among the junior and senior students in Foreign Language 2 at the Imus Institute, Imus Cavite during the academic year 2013-2014. The results of the study are expected to encourage further studies that particularly focused on the communication skills as brought about by the identified factors namely: preferences, opinions, and perceptions on the benefits factor namely the language acquisition; access to Japanese culture and students' interpretative ability. Therefore, this research is in its quest for the issues and concerns on how to effectively teach different learning activities in a Nihon-go class.

Keywords: preferences, opinions, perceptions, language acquisition

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Authors: Bruno de Almeida Vilela, Heinz Ahn, Ana Lúcia Miranda Lopes, Marcelo Azevedo Costa

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Benchmarking public utilities such as transmission system operators (TSOs) is one of the main strategies employed by regulators in order to fix monopolistic companies’ revenues. Since 2007 the Brazilian regulator has been utilizing Data Envelopment Analysis (DEA) to benchmark TSOs. Despite the application of DEA to improve the transmission sector’s efficiency, some problems can be pointed out, such as the high price of electricity in Brazil; the limitation of the benchmarking only to operational expenses (OPEX); the absence of variables that represent the outcomes of the transmission service; and the presence of extremely low and high efficiencies. As an alternative to the current concept of benchmarking the Brazilian regulator uses, we propose a goal-oriented approach. Our proposal supports input/output selection by taking traditional organizational goals and measures as a basis for the selection of factors for benchmarking purposes. As the main advantage, it resolves the classical DEA problems of input/output selection, undesirable and dual-role factors. We also provide a demonstration of our goal-oriented concept regarding service quality. As a result, most TSOs’ efficiencies in Brazil might improve when considering quality as important in their efficiency estimation.

Keywords: decision making, goal-oriented benchmarking, input/output factor determination, TSO regulation

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Authors: Tosin Samson Olagunju

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This study is a contrastive study of affixation in Ipe and Yoruba Languages with the aim of looking at the implications for English pedagogy. This study, with the use of Hocket's Theory of Item and Arrangement and Word and Paradigm (as expatiated by Crystal), examines the aspect of affixation in Ipe and Yoruba Languages with the help of contrastive analysis which provides a basis for contrasting the morphological patterns of two different indigenous languages. It examines four affixes: prefix, infix, interfix, and suffix with numerous examples in the languages under investigation. The study is corpus based as it depends primarily on the words available in the lexicon of the languages under examination. Data were elicited from both monolingual and bilingual native-speakers of Ipe Language and Yoruba Language in Ipe-Akoko and Oyo respectively. Ibadan 400-wordlist was utilised as a tool for collecting data from informants who are between age fifty and seventy through audio recording as it is believed that they are the custodians of culture and tradition. Consequently, the study reveals that Ipe and Yoruba morphology have affixation such as prefix, interfix, and suffix. It also finds out that 'infix' is an unproductive aspect in English, Ipe, and Yoruba; although a few examples are in English. Interfix is very productive in Ipe and Yoruba but not in English at all. Phonologically, it is discovered that Ipe language has the two dental fricative consonants just like the English language, i.e., /Ɵ/ and /ð/. This is rare among the indigenous languages in Nigeria. This research believes that in the teaching of English consonants to the people of Ipe-Akoko, such areas will be taught with ease. The study concludes that morphological processes of Nigerian indigenous languages are studied the more so that they will not face endangerment which can lead to extinction.

Keywords: affixation, contrastive study, Ipe, morphology, pedagogy, Yoruba

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Authors: Sergio Tovar-Pérez, Sebastian Töpfer, Markus Gräfe

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The work proposes a technique that decreases the detection acquisition time of quantum holography schemes down to one-third; this allows the possibility to image moving objects. Since its invention, quantum holography with undetected photon schemes has gained interest in the scientific community. This is mainly due to its ability to tailor the detected wavelengths according to the needs of the scheme implementation. Yet this wavelength flexibility grants the scheme a wide range of possible applications; an important matter was yet to be addressed. Since the scheme uses digital phase-shifting techniques to retrieve the information of the object out of the interference pattern, it is necessary to acquire a set of at least four images of the interference pattern along with well-defined phase steps to recover the full object information. Hence, the imaging method requires larger acquisition times to produce well-resolved images. As a consequence, the measurement of moving objects remains out of the reach of the imaging scheme. This work presents the use and implementation of a spatial light modulator along with a digital holographic technique called quasi-parallel phase-shifting. This technique uses the spatial light modulator to build a structured phase image consisting of a chessboard pattern containing the different phase steps for digitally calculating the object information. Depending on the reduction in the number of needed frames, the acquisition time reduces by a significant factor. This technique opens the door to the implementation of the scheme for moving objects. In particular, the application of this scheme in imaging alive specimens comes one step closer.

Keywords: quasi-parallel phase shifting, quantum imaging, quantum holography, quantum metrology

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Authors: Sofia M. Karadimitriou, Kostas Triantafyllopoulos, Timothy Heaton

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Reduced dimension Dynamic Spatio-Temporal Models (DSTMs) jointly describe the spatial and temporal evolution of a function observed subject to noise. A basic state space model is adopted for the discrete temporal variation, while a continuous autoregressive structure describes the continuous spatial evolution. Application of such a DSTM relies upon the pre-selection of a suitable reduced set of basic functions and this can present a challenge in practice. In this talk, we propose an online estimation method for high dimensional spatio-temporal data based upon DSTM and we attempt to resolve this issue by allowing the basis to adapt to the observed data. Specifically, we present a wavelet decomposition in order to obtain a parsimonious approximation of the spatial continuous process. This parsimony can be achieved by placing a Laplace prior distribution on the wavelet coefficients. The aim of using the Laplace prior, is to filter wavelet coefficients with low contribution, and thus achieve the dimension reduction with significant computation savings. We then propose a Hierarchical Bayesian State Space model, for the estimation of which we offer an appropriate particle filter algorithm. The proposed methodology is illustrated using real environmental data.

Keywords: multidimensional Laplace prior, particle filtering, spatio-temporal modelling, wavelets

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Authors: Aniket Kumar, Jacob Peedicayil

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Major depressive disorder (MDD) is a common and important psychiatric disorder. Several clinical features of MDD suggest an epigenetic basis for its pathogenesis. Since epigenetics (heritable changes in gene expression not involving changes in DNA sequence) may underlie the pathogenesis of MDD, epigenetic drugs such as DNA methyltransferase inhibitors (DNMTi) and histone deactylase inhibitors (HDACi) may be useful for treating MDD. The available literature indexed in Pubmed on preclinical drug trials of epigenetic drugs for the treatment of MDD was investigated. The search terms we used were ‘depression’ or ‘depressive’ and ‘HDACi’ or ‘DNMTi’. Among epigenetic drugs, it was found that there were 3 preclinical trials using HDACi and 3 using DNMTi for the treatment of MDD. All the trials were conducted on rodents (mice or rats). The animal models of depression that were used were: learned helplessness-induced animal model, forced swim test, open field test, and the tail suspension test. One study used a genetic rat model of depression (the Flinders Sensitive Line). The HDACi that were tested were: sodium butyrate, compound 60 (Cpd-60), and valproic acid. The DNMTi that were tested were: 5-azacytidine and decitabine. Among the three preclinical trials using HDACi, all showed an antidepressant effect in animal models of depression. Among the 3 preclinical trials using DNMTi also, all showed an antidepressant effect in animal models of depression. Thus, epigenetic drugs, namely, HDACi and DNMTi, may prove to be useful in the treatment of MDD and merit further investigation for the treatment of this disorder.

Keywords: DNA methylation, drug discovery, epigenetics, major depressive disorder

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Authors: S. Salah, S. A. El-Masry, H. F. Sheba, R. A. El-Banna, W. Saad

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Background: Familial Mediterranean fever (FMF) has episodic or subclinical inflammation that may lead to a decrease in bone mineral density (BMD). Objective: To assess BMD in Egyptian children with FMF on genetic basis. Subjects and Methods: A cross sectional study included 45 FMF patients and 25 control children of both sexes, with age range between 3-16 years old. The patients were reclassified into 2 groups: Group I (A) 23 cases used colchicines for 1 month or less, and Group I (B) 22 cases used colchicines for more than 6 months. For both patients and control, MEFV mutations were defined using molecular genetics technique and BMD was measured by DXA at 2 sites: proximal femur and the lumber spines. Results: four frequent gene mutations were found in the patient group: E148Q (35.6%), V726A (33.3%), M680I (28.9.0%) and M694V (2.2%). There were also 4 heterozygous gene mutations in 40% of control children. Patients received colchicines treatment for less than 1 month had highly significant lower values of BMD at femur and lumber spines than control children (p<0.05). Patients received colchicines treatment for more than 6 months had improved values of BMD at femur compared to control, but there were still significant differences between them at lumbar spine (p>0.05). There are insignificant effect of type of gene mutation on BMD and the risk of osteopenia among the patients. Conclusion: FMF had significant effect on BMD. However, regular use of colchicines treatment improves this effect mainly at femur.

Keywords: familial mediterranean fever, bone mineral density, genes, children

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Authors: Asmaa Selim, Peter Mizsey

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Bio-ethanol is considered of higher potential as a green renewable energy source owing to its environmental benefits and its high efficiency. In the present study, silver nanoparticles were in-situ generated in a poly (vinyl alcohol) in order to improve its potentials for pervaporation of ethanol-water mixture using solution-casting. Effect of silver content on the pervaporation separation index and the enrichment factor of the membrane at 15 percentage mass water at 40ᵒC was reported. Pervaporation data for nanocomposite membranes showed around 100% increase in the water permeance values while the intrinsic selectivity decreased. The water permeances of origin crosslinked PVA membrane, and the 2.5% silver loaded PVA membrane are 26.65 and 70.45 (g/m².kPa.h) respectively. The values of total flux and water flux are closed to each other, indicating that membranes could be effectively used to break the azeotropic point of ethanol-water. Effect of temperature on the pervaporation performance, permeation parameter and diffusion coefficient of both water and ethanol was discussed. The negative heat of sorption ∆Hs values calculated on the basis of the estimated Arrhenius activation energy values indicating that the sorption process was controlled by Langmuir’s mode. The overall results showed that the membrane containing 0.5 mass percentage of Ag salt exhibited excellent PV performance.

Keywords: bio-ethanol, diffusion coefficient, nanocomposite, pervaporation, poly (vinyl alcohol), silver nanoparticles

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Authors: Dionisios Panagiotaras, Ioannis P. Kokkoris, Dionysios Koulougliotis, Dimitra Lekka, Alexandra Skalioti

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In the summer of 2021, Greece was affected by devastating forest fires in various regions of the country, resulting in human losses, destruction or degradation of the natural environment, infrastructure, livestock and cultivations. The present study concerns a pilot assessment of natural vegetation regeneration in the second, in terms of area, fire-affected region for 2021, at Ancient Olympia area, located in West Peloponnisos (Ilia Prefecture), Greece. A standardised field sampling protocol for assessing natural regeneration was implemented at selected sites where the forest fire had occurred previously (in 2007), and the vegetation (Pinus halepensis forest) had regenerated naturally. The results of the study indicate the loss of the established natural regeneration of Pinus halepensis forest, as well as of the tree-layer in total. Post-fire succession species are recorded to the shrub and the herb layer, with a varying cover. Present findings correspond to the results of field work and analysis one year after the fire, which will form the basis for further research and conclusions on taking action for restoration schemes in areas that have been affected by fire more than once within a 20-year period.

Keywords: forest, pinus halepensis, ancient olympia, post fire vegetation

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Authors: Carmen Avilés Palacios, Camilo Muñoz Arenas, Joaquín García Alfonso, Jesús González Arteaga, Alberto Alcalde Calonge

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There is a need for review of the consumption and production models of industrialized states in accordance with the Paris Agreement and the Sustainable Development Goals (1) (OECD, 2016). This constitutes the basis of the bioeconomy (2) that is focused on striking a balance between economic development, social development and environmental protection. Bioeconomy promotes the adequate use and consumption of renewable natural resources (3) and involves developing new products and services adapted to the principles of circular economy: more sustainable (reusable, biodegradable, renewable and recyclable) and with a lower carbon footprint (4). In this context, Urban Forest Innovation Lab (UFIL) grows, an Urban Laboratory for experimentation focused on promoting entrepreneurship in forest bioeconomy (www.uiacuenca.es). UFIL generates local wellness taking sustainable advantage of an endogenous asset, forests. UFIL boosts forest bioeconomy opening its doors of knowledge to pioneers in this field, giving the opportunity to be an active part of a change in the way of understanding the exploitation of natural resources, discovering business, learning strategies and techniques and incubating business ideas So far now, 100 entrepreneurs are incubating their nearly 30 new business plans. UFIL has promoted an ecosystem to connect the rural-urban world that promotes sustainable rural development around the forest.

Keywords: bioeconomy, forestry, innovation, entrepreneurship

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Authors: Yahaya Lasiele Alabi, Odebode Aminat Adeola

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Attitudes of health personnel usually influence the speed of recovery. It is essential that professional counsellors investigate the attitude of health personnel toward patients. In view of this, this study examined attitudes of health personnel towards patients as expressed by literate adults in Ilorin metropolis, Kwara State. The study also examined the influence of gender, age, and educational qualification on the respondents’ views. A self designed instrument tittled ‘Attitude of Health Personnel towards Patients Questionnaire (AHPPQ)’ was used to collect data from six hundred respondents, who were selected through a two-stage sampling procedure. Four research questions were constructed while three null hypotheses were formulated and tested using t-test and ANOVA at 0.05 alpha level. The findings of the study showed that literate adults in Ilorin metropolis expressed that health personnel have negative attitude towards patients. It was also found out that there was no significant difference in the attitude of health personnel towards Patients as expressed by literate adults in Ilorin metropolis on the basis of gender, age, and educational qualification. Based on the findings of this study, recommendations were made that Government should formulate policies and laws that will promote disposition of positive attitudes toward patients by health personnel. Health Counsellors should be employed and involved in organisation of seminars and workshops from time to time in order to encourage health personnel to interract positively with patients.

Keywords: attitude, health personnel, patients, Kwara State

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Authors: Wilman Septina, Rajiv R. Prabhakar, Thomas Moehl, David Tilley

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Cupric oxide (CuO) is a promising absorber material for the fabrication of scalable, low cost solar energy conversion devices, due to the high abundance and low toxicity of copper. It is a p-type semiconductor with a band gap of around 1.5 eV, absorbing a significant portion of the solar spectrum. One of the main challenges in using CuO as solar absorber in an aqueous system is its tendency towards photocorrosion, generating Cu2O and metallic Cu. Although there have been several reports of CuO as a photocathode for hydrogen production, it is unclear how much of the observed current actually corresponds to H2 evolution, as the inevitability of photocorrosion is usually not addressed. In this research, we investigated the effect of the deposition of overlayers onto CuO thin films for the purpose of enhancing its photostability as well as performance for water splitting applications. CuO thin film was fabricated by galvanic electrodeposition of metallic copper onto gold-coated FTO substrates, followed by annealing in air at 600 °C. Photoelectrochemical measurement of the bare CuO film using 1 M phosphate buffer (pH 6.9) under simulated AM 1.5 sunlight showed a current density of ca. 1.5 mA cm-2 (at 0.4 VRHE), which photocorroded to Cu metal upon prolonged illumination. This photocorrosion could be suppressed by deposition of 50 nm-thick TiO2, deposited by atomic layer deposition. In addition, we found that insertion of an n-type CdS layer, deposited by chemical bath deposition, between the CuO and TiO2 layers was able to enhance significantly the photocurrent compared to without the CdS layer. A photocurrent of over 2 mA cm-2 (at 0 VRHE) was observed using the photocathode stack FTO/Au/CuO/CdS/TiO2/Pt. Structural, electrochemical, and photostability characterizations of the photocathode as well as results on various overlayers will be presented.

Keywords: CuO, hydrogen, photoelectrochemical, photostability, water splitting

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