Search results for: auditing mechanism
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3127

Search results for: auditing mechanism

2797 Investigation on the Kinetic Mechanism of the Reduction of Fe₂O₃/CoO-Decorated Carbon Xerogel

Authors: Mohammad Reza Ghaani, Michele Catti

Abstract:

The reduction of CoO/Fe₂O₃ oxides supported on carbon xerogels was studied to elucidate the effect of nano-size distribution of the catalyst in carbon matrices. Resorcinol formaldehyde xerogels were synthesized, impregnated with iron and cobalt nitrates, and subsequently heated to obtain the oxides. The mechanism of oxide reduction to metal was investigated by in-situ synchrotron X-ray diffraction in dynamic, non-isothermal conditions. Kinetic profiles of the reactions were obtained by plotting the diffraction intensities of selected Bragg peaks vs. temperature. The extracted Temperature-Programmed-Reduction (TPR) diagrams were analyzed by appropriate kinetic models, leading to best results with the Avrami-Erofeev model for all reduction reactions considered. The activation energies for the two-step reduction of iron oxide were 65 and 37 kJmol⁻¹, respectively. The average value for the reduction of CoO to Co was found to be around 21 kJ mol⁻¹. Such results may contribute to develop efficient and inexpensive non-noble metal-based catalysts in element form, e.g., Fe, Co, via heterogenization of metal complexes on mesoporous supports.

Keywords: non-isothermal kinetics, carbon aerogel, in-situ synchrotron X-ray diffraction, reduction mechanisms

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2796 Application of Heuristic Integration Ant Colony Optimization in Path Planning

Authors: Zeyu Zhang, Guisheng Yin, Ziying Zhang, Liguo Zhang

Abstract:

This paper mainly studies the path planning method based on ant colony optimization (ACO), and proposes heuristic integration ant colony optimization (HIACO). This paper not only analyzes and optimizes the principle, but also simulates and analyzes the parameters related to the application of HIACO in path planning. Compared with the original algorithm, the improved algorithm optimizes probability formula, tabu table mechanism and updating mechanism, and introduces more reasonable heuristic factors. The optimized HIACO not only draws on the excellent ideas of the original algorithm, but also solves the problems of premature convergence, convergence to the sub optimal solution and improper exploration to some extent. HIACO can be used to achieve better simulation results and achieve the desired optimization. Combined with the probability formula and update formula, several parameters of HIACO are tested. This paper proves the principle of the HIACO and gives the best parameter range in the research of path planning.

Keywords: ant colony optimization, heuristic integration, path planning, probability formula

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2795 Defense Mechanism Maturity and the Severity of Mood Disorder Symptoms

Authors: Maja Pandža, Sanjin Lovrić, Iva Čolak, Josipa Mandarić, Miro Klarić

Abstract:

This study explores the role of symptoms related to mood disorders salience on different types of defense mechanisms (mature, neurotic, immature) predominance. Total of 177 both clinical and non-clinical participants in Mostar, Bosnia & Herzegovina, completed a battery of questionnaires associated with defense mechanisms and self-reported depression and anxiety symptoms. The sample was additionally divided into four groups, given the level of symptoms experienced: 1. minimal, 2. mild, 3. moderate, 4. severe depression/anxiety. Participants with minimal anxiety and depression symptoms use mature defense mechanisms more often than other three groups. Immature mechanisms are most commonly used by the group with severe depression/anxiety levels in comparison with other groups. These differences are discussed on the dynamic level of analysis to have a better understanding of the relationship between defense mechanisms' maturity and degree of mood disorders' symptom severity. Also, results given could serve as an implication for the psychotherapeutic treatment plans.

Keywords: anxiety/depression symptoms, clinical/non-clinical sample, defense mechanism maturity, dynamic approach

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2794 Study of Electrical Properties of An-Fl Based Organic Semiconducting Thin Film

Authors: A.G. S. Aldajani, N. Smida, M. G. Althobaiti, B. Zaidi

Abstract:

In order to exploit the good electrical properties of anthracene and the excellent properties of fluorescein, new hybrid material has been synthesized (An-Fl). Current-voltage measurements were done on a new single-layer ITO/An-FL/Al device of typically 100 nm thickness. Atypical diode behavior is observed with a turn-on voltage of 4.4 V, a dynamic resistance of 74.07 KΩ and a rectification ratio of 2.02 due to unbalanced transport. Results show also that the current-voltage characteristics present three different regimes of the power-law (J~Vᵐ) for which the conduction mechanism is well described with space-charge-limited current conduction mechanism (SCLC) with a charge carrier mobility of 2.38.10⁻⁵cm2V⁻¹S⁻¹. Moreover, the electrical transport properties of this device have been carried out using a dependent frequency study in the range (50 Hz–1.4 MHz) for different applied biases (from 0 to 6 V). At lower frequency, the σdc values increase with bias voltage rising, supporting that the mobile ion can hop successfully to its nearest vacant site. From σac and impedance measurements, the equivalent electrical circuit is evidenced, where the conductivity process is coherent with an exponential trap distribution caused by structural defects and/or chemical impurities.

Keywords: semiconducting polymer, conductivity, SCLC, impedance spectroscopy

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2793 The State Support to the Tourism Policy Formation Mechanism in Black Sea Basin Countries (Azerbaijan, Turkey, Russia, Georgia) and Its Impact on Sustainable Tourism Development

Authors: A. Bahar Ganiyeva, M. Sabuhi Tanriverdiyev

Abstract:

The article analyzes state support and policy mechanisms aimed at driving tourism as one of the vibrant and rapidly developing economies. State programs and long-range strategic roadmaps and previous programs execution, results and their impact on the particular countries economy have been raised during the research. This theme provides a useful framework for discussions with a wider range of stakeholders as the implications arising are of importance both for academics and practitioners engaged in hospitality and tourism development and research. The impact that tourism has on sustainable regional development in emerging markets is highly substantial. For Azerbaijan, Turkey, Georgia, and Russia, with their rich natural resources and cultural heritage, tourism can be an important basis for economic expansion, and a way to form an acceptable image of the countries as safe, open, hospitable, and complex.

Keywords: Sustainable tourism, hospitality, destination, strategic roadmap, tourism, economy, growth, state support, mechanism, policy formation, state program

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2792 Artificial Reproduction System and Imbalanced Dataset: A Mendelian Classification

Authors: Anita Kushwaha

Abstract:

We propose a new evolutionary computational model called Artificial Reproduction System which is based on the complex process of meiotic reproduction occurring between male and female cells of the living organisms. Artificial Reproduction System is an attempt towards a new computational intelligence approach inspired by the theoretical reproduction mechanism, observed reproduction functions, principles and mechanisms. A reproductive organism is programmed by genes and can be viewed as an automaton, mapping and reducing so as to create copies of those genes in its off springs. In Artificial Reproduction System, the binding mechanism between male and female cells is studied, parameters are chosen and a network is constructed also a feedback system for self regularization is established. The model then applies Mendel’s law of inheritance, allele-allele associations and can be used to perform data analysis of imbalanced data, multivariate, multiclass and big data. In the experimental study Artificial Reproduction System is compared with other state of the art classifiers like SVM, Radial Basis Function, neural networks, K-Nearest Neighbor for some benchmark datasets and comparison results indicates a good performance.

Keywords: bio-inspired computation, nature- inspired computation, natural computing, data mining

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2791 Experimentally Validated Analytical Model for Thermal Analysis of Multi-Stage Depressed Collector

Authors: Vishant Gahlaut, A Mercy Latha, Sanjay Kumar Ghosh

Abstract:

Multi-stage depressed collectors (MDC) are used as an efficiency enhancement technique in traveling wave tubes the high-energy electron beam, after its interaction with the RF signal, gets velocity sorted and collected at various depressed electrodes of the MDC. The ultimate goal is to identify an optimum thermal management scheme (cooling mechanism) that could extract the heat efficiently from the electrodes. Careful thermal analysis, incorporating the cooling mechanism is required to ensure that the maximum temperature does not exceed the safe limits. A simple analytical model for quick prediction of the thermal has been developed. The model has been developed for the worst-case un-modulated DC condition, where all the thermal power is dissipated in the last electrode (typically, fourth electrode in the case of the four-stage depressed collector). It considers the thermal contact resistances at various braze joints accounting for the practical non-uniformities. Analytical results obtained from the model have been validated with simulated and experimental results.

Keywords: multi-stage depressed collector, TWTs, thermal contact resistance, thermal management

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2790 Corporate Social Responsibility of Islamic Banks in Bahrain: Depositors’ Awareness

Authors: Sutan Emir Hidayat, Latifa Hassan Al-Qassab

Abstract:

The purpose of this study is to examine depositors’ awareness on the pursuit of corporate social responsibilities (CSR) conducted by Islamic retail banks in the Kingdom of Bahrain according to the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards. The outcome of the paper is the extent to which the depositors knew about the banks’ CSR activities in promoting the welfare of the society beyond their business objectives. The study covered all Islamic retail banks in the Kingdom of Bahrain where a survey questionnaire was distributed to a total of 200 Islamic banks' depositors. The results of the survey show that the level of depositors’ awareness is limited on the pursuit of corporate social responsibilities by the banks as indicated by the small number of statements in the survey questionnaire which the respondents agreed to or of which they had satisfactory knowledge. The significant statistical difference in the respondents' answers to the survey questionnaire when they are grouped according to their respective banks prove that the level of depositors’ awareness on the pursuit of corporate social responsibilities varies considerably among the six Islamic retail banks in the kingdom. The findings of the study might be used to assist the policy makers in the field of CSR of Islamic financial institutions in formulation of better CSR activities and in delivering better services for the public welfare. The study also might help Islamic banks in the kingdom to set up strategy in order to increase the level of depositors’ awareness on their CSR activities.

Keywords: corporate social responsibilities, awareness, Islamic banks, Bahrain

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2789 Antibacterial Activity of Noble Metal Functionalized Magnetic Core-Zeolitic Shell Nanostructures

Authors: Mohsen Padervand

Abstract:

Functionalized magnetic core-zeolitic shell nanostructures were prepared by the hydrothermal and coprecipitation methods. The products were characterized by Vibrating Sample Magnetometer (VSM), X-ray powder diffraction (XRD), Fourier Transform Infrared spectra (FTIR), nitrogen adsorption-desorption isotherms (BET) and Transmission Electron Microscopy (TEM). The growth of mordenite nanoparticles on the surface of silica coated nickel ferrite nanoparticles at the presence of organic templates was well approved. The antibacterial activity of prepared samples was investigated by the inactivation of E.coli as a gram negative bacterium. A new mechanism was proposed to inactivate the bacterium over the prepared samples. Minimum Inhibitory Concentration (MIC) and reuse ability were studied too. TEM images of the destroyed microorganism after the treatment time were applied to illustrate the inactivation mechanism. The interaction of the noble metals with organic components on the surface of nanostructures studied theoretically and the results were used to interpret the experimental results.

Keywords: nickel ferrite nanoparticles, magnetic core-zeolitic shell, antibacterial activity, E. coli

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2788 The Relationship between Knowledge Management Processes and Strategic Thinking at the Organization Level

Authors: Bahman Ghaderi, Hedayat Hosseini, Parviz Kafche

Abstract:

The role of knowledge management processes in achieving the strategic goals of organizations is crucial. To this end, understanding the relationship between knowledge management processes and different aspects of strategic thinking (followed by long-term organizational planning) should be considered. This research examines the relationship between each of the five knowledge management processes (creation, storage, transfer, audit, and deployment) with each dimension of strategic thinking (vision, creativity, thinking, communication and analysis) in one of the major sectors of the food industry in Iran. In this research, knowledge management and its dimensions (knowledge acquisition, knowledge storage, knowledge transfer, knowledge auditing, and finally knowledge utilization) as independent variables and strategic thinking and its dimensions (creativity, systematic thinking, vision, strategic analysis, and strategic communication) are considered as the dependent variable. The statistical population of this study consisted of 245 managers and employees of Minoo Food Industrial Group in Tehran. In this study, a simple random sampling method was used, and data were collected by a questionnaire designed by the research team. Data were analyzed using SPSS 21 software. LISERL software is also used for calculating and drawing models and graphs. Among the factors investigated in the present study, knowledge storage with 0.78 had the most effect, and knowledge transfer with 0.62 had the least effect on knowledge management and thus on strategic thinking.

Keywords: knowledge management, strategic thinking, knowledge management processes, food industry

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2787 Evolution Mechanism of the Formation of Rock Heap under Seismic Action and Analysis on Engineering Geological Structure

Authors: Jian-Xiu Wan, Yao Yin

Abstract:

In complex terrain and poor geological conditions areas, Railway, highway and other transportation constructions are still strongly developing. However, various geological disasters happened such as landslide, rock heap and so on. According to the results of geological investigation, the form of skirt (trapezoidal), semicircle and triangle rock heaps are mainly due to complex internal force and external force, in a certain extent, which is related to the terrain, the nature of the rock mass, the supply area and the surface shape of rock heap. Combined with the above factors, discrete element numerical simulation of rock mass is established under different terrain conditions based on 3DEC, and accelerated formation process of rock heap under seismic action is simulated. The fragmentation structure supply area is calculated, in which the most dangerous area is located. At the same time, the formation mechanism and development process are studied in different terrain conditions, and the structure of rock heap is judged by section, which can provide a strong theoretical and technical support for the prevention and control of geological disasters.

Keywords: 3DEC, fragmentation structure, rock heap, slope, seismic action

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2786 A Semi-Automatic Mechanism Used in the Peritoneal Dialysis Connection

Authors: I-En Lin, Feng-Jung Yang

Abstract:

In addition to kidney transplant, renal replacement therapy involves hemodialysis and peritoneal dialysis (PD). PD possesses advantages such as maintaining stable physiological blood status and blood pressure, alleviating anemia, and improving mobility, which make it an ideal method for at-home dialysis treatment. However, potential danger still exists despite the numerous advantages of PD, particularly when patients require dialysis exchange four to five times a day, during which improper operation can easily lead to peritonitis. The process of draining and filling is called an exchange and takes about 30 to 40 minutes. Connecting the transfer set requires sterile technique. Transfer set may require a new cap each time that it disconnects from the bag after an exchange. There are many chances to get infection due to unsafe behavior (ex: hand tremor, poor eyesight and weakness, cap fall-down). The proposed semi-automatic connection mechanism used in the PD can greatly reduce infection chances. This light-weight connection device is portable. The device also does not require using throughout the entire process. It is capable of significantly improving quality of life. Therefore, it is very promising to adopt in home care application.

Keywords: automatic connection, catheter, glomerulonephritis, peritoneal dialysis

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2785 Alcoxysilanes Production from Silica and Dimethylcarbonate Promoted by Alkali Bases: A DFT Investigation of the Reaction Mechanism

Authors: Valeria Butera, Norihisa Fukaya, Jun-Chu Choi, Kazuhiko Sato, Yoong-Kee Choe

Abstract:

Several silicon dioxide sources can react with dimethyl carbonate (DMC) in presence of alkali bases catalysts to ultimately produce tetramethoxysilane (TMOS). Experimental findings suggested that the reaction proceeds through several steps in which the first molecule of DMC is converted to dimethylsilyloxide (DMOS) and CO₂. Following the same mechanistic steps, a second molecule of DMC reacts with the DMOS to afford the final product TMOS. Using a cluster model approach, a quantum-mechanical investigation of the first part of the reaction leading to DMOS formation is reported with a twofold purpose: (1) verify the viability of the reaction mechanism proposed on the basis of experimental evidences .(2) compare the behaviors of three different alkali hydroxides MOH, where M=Li, K and Cs, to determine whether diverse ionic radius and charge density can be considered responsible for the observed differences in reactivity. Our findings confirm the observed experimental trend and furnish important information about the effective role of the alkali hydroxides giving an explanation of the different catalytic activity of the three metal cations.

Keywords: Alcoxysilanes production, cluster model approach, DFT, DMC conversion

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2784 Impact of the Pandemic on China's Digital Creative Industries: Mechanisms and Manifestations

Authors: Li Qiaoming

Abstract:

The outbreak of Coronavirus disease 2019 (COVID-19) in early 2020 brought new opportunities to the development of the digital creative industry in China. Based on the realistic foundation of the development of the digital creative industry in China, an analysis was conducted on the mechanism of action of the pandemic on this industry from both sides of supply and demand by sorting out its concept, connotation, and related theories. To be specific, the demand side experienced changes due to the changes in the consumption habits of residents, the sharp increase in gross domestic time (GDT), the satisfaction of the psychological needs of users, search for substitutes for offline consumption, and other factors. An analysis was carried out on the mechanism of action of the pandemic on the digital creative industry from the production link, supply subjects, product characteristics, and transmission link of the supply side. Then, a detailed discussion was held on the manifestation forms of the impact of the pandemic from the dimensions of time and space. Finally, this paper discussed the main development focuses of the digital creative industry in the post-pandemic era from the aspects of the government, industries, and enterprises.

Keywords: COVID-19, demand and supply relationship, digital creative industries, industry shocks

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2783 A Leader-Follower Kinematic-Based Control System for a Cable-Driven Hyper-Redundant Manipulator

Authors: Abolfazl Zaraki, Yoshikatsu Hayashi, Harry Thorpe, Vincent Strong, Gisle-Andre Larsen, William Holderbaum

Abstract:

Thanks to the high maneuverability of the cable-driven hyper-redundant manipulators (HRMs), this class of robots has shown a superior capability in highly confined and unstructured space applications. Although the large number of degrees of freedom (DOF) of HRMs enhances the motion flexibility and the robot’s reachability range, it highly increases the complexity of the kinematic configuration which makes the kinematic control problem very challenging or even impossible to solve. This paper presents our current progress achieved on the development of a kinematic-based leader-follower control system which is designed to control not only the robot’s body posture but also to control the trajectory of the robot’s movement in a semi-autonomous manner (the human operator is retained in the robot’s control loop). To obtain the forward kinematic model, the coordinate frames are established by the classical Denavit–Hartenburg (D-H) convention for a hyper-redundant serial manipulator which has a controlled cables-driven mechanism. To solve the inverse kinematics of the robot, unlike the conventional methods, a leader-follower mechanism, based on the sequential inverse kinematic, is followed. Using this mechanism, the inverse kinematic problem is solved for all sequential joints starting from the head joint to the base joint of the robot. To verify the kinematic design and simulate the robot motion, the MATLAB robotic toolbox is used. The simulation result demonstrated the promising capability of the proposed leader-follower control system in controlling the robot motion and trajectory in our confined space application.

Keywords: hyper-redundant robots, kinematic analysis, semi-autonomous control, serial manipulators

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2782 Study on the Transition to Pacemaker of Two Coupled Neurons

Authors: Sun Zhe, Ruggero Micheletto

Abstract:

The research of neural network is very important for the development of advanced next generation intelligent devices and the medical treatment. The most important part of the neural network research is the learning. The process of learning in our brain is essentially several adjustment processes of connection strength between neurons. It is very difficult to figure out how this mechanism works in the complex network and how the connection strength influences brain functions. For this reason, we made a model with only two coupled neurons and studied the influence of connection strength between them. To emulate the neuronal activity of realistic neurons, we prefer to use the Izhikevich neuron model. This model can simulate the neuron variables accurately and it’s simplicity is very suitable to implement on computers. In this research, the parameter ρ is used to estimate the correlation coefficient between spike train of two coupling neurons.We think the results is very important for figuring out the mechanism between synchronization of coupling neurons and synaptic plasticity. The result also presented the importance of the spike frequency adaptation in complex systems.

Keywords: neural networks, noise, stochastic processes, coupled neurons, correlation coefficient, synchronization, pacemaker, synaptic plasticity

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2781 The Study of Magnetic and Transport Properties in Normal State Eu1.85+yCe0.15-yCu1-yFeyO4+α-δ

Authors: Risdiana, D. Suhendar, S. Pratiwi, W. A. Somantri, T. Saragi

Abstract:

Superconductor is a promising material for future applications especially for energy saving because of their advantages properties such as zero electrical resistivity when they are cooled down to sufficiently low temperatures. However, the mechanism describing the role of physical properties in superconductor is far from being understood clearly, so that the application of this material for wider benefit in various industries is very limited. Most of superconductors are cuprate compounds, which has CuO2 as a conducting plane in their crystal structures. The study of physical properties through the partially substitution of impurity for Cu in superconducting cuprates has been one of great interests in relation to the mechanism of superconductivity. Different behaviors between the substitution of nonmagnetic impurity and magnetic impurity for Cu are observed. For examples, the superconductivity and Cu-spin fluctuations in the electron-doped system are suppressed through the substitution of magnetic Ni for Cu more markedly than through the substitution of nonmagnetic Zn for Cu, which is contrary to the result in the hole-doped system. Here, we reported the effect of partially substitution of magnetic impurity Fe for Cu to the magnetic and transport properties in electron-doped superconducting cuprates of Eu1.85+yCe0.15-yCu1-yFeyO4+α-δ (ECCFO) with y = 0.01, 0.02, and 0.05, in order to investigate the mechanism of magnetic and transport properties of ECCFO in normal-state. Magnetic properties are investigated by DC magnetic-susceptibility measurements that carried out at low temperatures down to 2 K using a standard SQUID magnetometer in a magnetic field of 5 Oe on field cooling. Transport properties addressed to electron mobility, are extracted from radius of electron localization calculated from temperature dependence of resistivity. For y = 0, temperature dependence of dc magnetic-susceptibility indicated the change of magnetic behavior from paramagnetic to diamagnetic below 15 K. Above 15 K, all samples show paramagnetic behavior with the values of magnetic moment in every volume unit increased with increasing y. Electron mobility decreased with increasing y. Some reasons for these results will be discussed.

Keywords: DC magnetic-susceptibility, electron mobility, Eu1.85+yCe0.15-yCu1-yFeyO4+α-δ, normal state

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2780 Legal Responsibility of the External Auditor Qualitative Case Study of Libyan Environment

Authors: Bubaker F. Shareia

Abstract:

The aim of this paper is to determine a general frame of the auditor's legal responsibilities in Libya which were implied in professional codes and rules, these codes and rules were concerned with the auditor's rights and duties in conducting his professional duties. This will provide a background for the Libyan accounting profession, and the challenges in tailoring Auditors to meet third party's needs. Being informed of the kinds of legal responsibilities which the external auditors could face during conducting their duties. The study is based on a literature review and archival research, reinforced by a qualitative case study comprised of interviews, questionnaire and a study of internal documents. To reach such an understanding, the researcher designed two questionnaires for collecting the data. One questionnaire was distributed among the certified public accountant firms in Libya and the second was distributed among a group of randomly selected lawyers and judges in the same country. Most auditors agreed upon the determination of their responsibilities toward the state and they emphasized that their responsibilities toward their clients were limited to the accepted standards of auditing. Moreover, all auditors who were surveyed emphasized that there has never been any juridical claims against them, and as a consequence they have never paid any legal fines. This study focuses on one country, which does limit its generalisability. However, it also suggests fruitful research areas in considering the impact and challenge of the historic factors in the accounting profession in emerging economies.

Keywords: accounting, external auditor, legal responsibilities, libyan accounting profession

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2779 Mechanism of Charge Transport in the Interface of CsSnI₃-FASnI₃ Perovskite Based Solar Cell

Authors: Seyedeh Mozhgan Seyed-Talebi, Weng-Kent Chan, Hsin-Yi Tiffany Chen

Abstract:

Lead-free perovskite photovoltaic (PV) technology employing non-toxic tin halide perovskite absorbers is pivotal for advancing perovskite solar cell (PSC) commercialization. Despite challenges posed by perovskite sensitivity to oxygen and humidity, our study utilizes DFT calculations using VASP and NanoDCAL software and SCAPS-1D simulations to elucidate the charge transport mechanism at the interface of CsSnI₃-FASnI₃ heterojunction. Results reveal how inherent electric fields facilitate efficient carrier transport, reducing recombination losses. We predict optimized power conversion efficiencies (PCEs) and highlight the potential of CsSnI3-FASnI3 heterojunctions for cost-effective and efficient charge transport layer-free (CTLF) photovoltaic devices. Our study provides insights into the future direction of recognizing more efficient, nontoxic heterojunction perovskite devices.

Keywords: charge transport layer free, CsSnI₃-FASnI₃ heterojunction, lead-free perovskite solar cell, tin halide perovskite., Charge transport layer free

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2778 Moral Dilemmas, Difficulties in the Digital Games

Authors: YuPei Chang

Abstract:

In recent years, moral judgement tasks have served as an increasingly popular plot mechanism in digital gameplay. As a moral agency, the player's choice judgment in digital games is to shuttle between the real world and the game world. The purpose of the research is to explore the moral difficulties brewed by the interactive mechanism of the game and the moral choice of players. In the theoretical level, this research tries to combine moral disengagement, moral foundations theory, and gameplay as an aesthetic experience. And in the methodical level, this research tries to use methods that combine text analysis, diary method, and in-depth interviews. There are three research problems that will be solved in three stages. In the first stage, this project will explore how moral dilemmas are represented in game mechanics. In the second stage, this project will analyze the appearance and conflicts of moral dilemmas in game mechanics based on the five aspects of moral foundations theory. In the third stage, this project will try to understand the players' choices when they face the choices of moral dilemmas, as well as their explanations and reflections after making the decisions.

Keywords: morality, moral disengagement, moral foundations theory, PC game, gameplay, moral dilemmas, player

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2777 Mechanism of in Vitro Inhibition of Alpha-Amylase, Alpha-Glucosidase by Ethanolic Extracts of Polyalthia Longifolia, Its in Vitro Cytotoxicity on L6, Vero Cell-Lines and Influence of Glucose Uptake by Rat Hemi-Diaphragm

Authors: P. Gayathri, G. P. Jeyanthi

Abstract:

The bark of Polyalthia longifolia is used in ayurvedic system of medicine for the manangement of various ailments including diabetes mellitus. The bark of P. longifolia extracts was extracted using various polar and non-polar solvents and tested for inhibition of alpha-amylase and alpha-glucosidase among which the ethanolic extracts were found to be more potent. The ethanolic extracts of the bark were tested for the in vitro inhibition of alpha-amylase using starch as substrate and alpha-glucosidase using p-nitro phenyl alpha-D-gluco pyranoside as substrate to establish its in vitro antidiabetic effect. The mechanism of inhibition was determined by Dixon plot and Cornish-Bowden plot. The cytotoxic effect of the extract was tested on L6 and Vero cell-lines. The extract was partially purified by TLC. The individual effect of the ethanolic extract, TLC fractions and its combinatorial effect with insulin and glibenclamide on glucose uptake by rat hemi-diaphragm were studied.Results revealed that the ethanolic extracts of Polyalthia longifolia bark exhibited competitive inhibition of alpha-amylase and alpha-glucosidase. The extracts were also found not to be cytotoxic at the highest dose of 1 mg/mL. Glucose uptake study revealed that the extract alone and when combined with insulin, decreased the glucose uptake when compared to insulin control, however the purified TLC fractions exhibited significantly higher (p<0.05) glucose uptake by the rat hemi-diaphragm when compared to insulin. The study shows various possible mechanism of in vitro antidiabetic effect of the P. longifolia bark.

Keywords: alpha-amylase, alpha-glucosidase, dixon, cornish-bowden, L6 , Vero cell-lines, glucose uptake, polyalthia longifolia bark, ethanolic extract, TLC fractions

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2776 The Effect of Book-Tax Conformity on Audit Quality: Evidence from Canada

Authors: Yosra Makni Fourati, Sana Masmoudi Mardassi

Abstract:

This paper investigates the effect of Book-tax conformity on audit quality regarding the proxies of audit fees, auditors’ industry specialization and audit report lag. Using a sample of Canadian firms listed on the Toronto Stock Exchange spanning the years 2006- 2016, we applied an Ordinary Least Squares (OLS) regression to test hypotheses of this research. The authors find that higher Book-tax conformity leads to lower audit fees. They also provide evidence that there is a negative association between Book-tax conformity and auditors’ industry specialization, whereas there is a positive association between Book-tax conformity and audit report lag. Overall, the findings are prominent to better understanding the effect of Book-tax conformity on audit quality and are relevant for academic researchers, practitioners, and regulators. As the paper investigates the relationship of Book-tax conformity and audit quality using a sample of Canadian firms, it brings original insights regarding the importance of audit fees and Book-tax conformity. In addition, it considers the role of auditor’s industry specialization in the relation between audit quality and Book-tax conformity by considering a sample listed on the Toronto Stock Exchange. This paper contributes to the existing literature by highlighting the Canadian setting, to our best knowledge. In addition, our results are prominent to the auditing literature as they introduce a different determinant of auditors’ industry specialization and audit report lag.

Keywords: audit fees, auditors' industry specialization, audit report lag, book-tax conformity

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2775 Comparative Analysis of Enzyme Activities Concerned in Decomposition of Toluene

Authors: Ayuko Itsuki, Sachiyo Aburatani

Abstract:

In recent years, pollutions of the environment by toxic substances become a serious problem. While there are many methods of environmental clean-up, the methods by microorganisms are considered to be reasonable and safety for environment. Compost is known that it catabolize the meladorous substancess in its production process, however the mechanism of its catabolizing system is not known yet. In the catabolization process, organic matters turn into inorganic by the released enzymes from lots of microorganisms which live in compost. In other words, the cooperative of activated enzymes in the compost decomposes malodorous substances. Thus, clarifying the interaction among enzymes is important for revealing the catabolizing system of meladorous substance in compost. In this study, we utilized statistical method to infer the interaction among enzymes. We developed a method which combined partial correlation with cross correlation to estimate the relevance between enzymes especially from time series data of few variables. Because of using cross correlation, we can estimate not only the associative structure but also the reaction pathway. We applied the developed method to the enzyme measured data and estimated an interaction among the enzymes in decomposition mechanism of toluene.

Keywords: enzyme activities, comparative analysis, compost, toluene

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2774 Influence of the Coarse-Graining Method on a DEM-CFD Simulation of a Pilot-Scale Gas Fluidized Bed

Authors: Theo Ndereyimana, Yann Dufresne, Micael Boulet, Stephane Moreau

Abstract:

The DEM (Discrete Element Method) is used a lot in the industry to simulate large-scale flows of particles; for instance, in a fluidized bed, it allows to predict of the trajectory of every particle. One of the main limits of the DEM is the computational time. The CGM (Coarse-Graining Method) has been developed to tackle this issue. The goal is to increase the size of the particle and, by this means, decrease the number of particles. The method leads to a reduction of the collision frequency due to the reduction of the number of particles. Multiple characteristics of the particle movement and the fluid flow - when there is a coupling between DEM and CFD (Computational Fluid Dynamics). The main characteristic that is impacted is the energy dissipation of the system, to regain the dissipation, an ADM (Additional Dissipative Mechanism) can be added to the model. The objective of this current work is to observe the influence of the choice of the ADM and the factor of coarse-graining on the numerical results. These results will be compared with experimental results of a fluidized bed and with a numerical model of the same fluidized bed without using the CGM. The numerical model is one of a 3D cylindrical fluidized bed with 9.6M Geldart B-type particles in a bubbling regime.

Keywords: additive dissipative mechanism, coarse-graining, discrete element method, fluidized bed

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2773 Comparative Study of Impact Strength and Fracture Morphological of Nano-CaCO3 and Nanoclay Reinforced HDPE Nanocomposites

Authors: Harun Sepet, Necmettin Tarakcioglu

Abstract:

The present study investigated the impact strength and fracture mechanism of nano-CaCO3 and nanoclay reinforced HDPE nanocomposites by using Charpy impact test. The nano-CaCO3 and nanoclay reinforced HDPE granules were prepared by the melt blending method using a compounder system, which consists of industrial banbury mixer, single screw extruder and granule cutting in industrial-scale. The nano-CaCO3 and nanoclay reinforced HDPE granules were molded using an injection-molding machine as plates, and then impact samples were cut by using punching die from the nanocomposite plates. As a result of impact experiments, nano-CaCO3 and nanoclay reinforced HDPE nanocomposites were determined to have lower impact energy level than neat HDPE. Also, the impact strength of HDPE further decreased by addition nanoclay compared to nano-CaCO3. The occurred fracture areas with the impact were detected by SEM examination. It is understood that fracture surface morphology changes when nano-CaCO3 and nanoclay ratio increases. The fracture surface changes were examined to determine the fracture mechanism of nano-CaCO3 and nanoclay reinforced HDPE nanocomposites.

Keywords: charpy, HDPE, industrial scale nano-CaCO3, nanoclay, nanocomposite

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2772 Li2S Nanoparticles Impact on the First Charge of Li-ion/Sulfur Batteries: An Operando XAS/XES Coupled With XRD Analysis

Authors: Alice Robba, Renaud Bouchet, Celine Barchasz, Jean-Francois Colin, Erik Elkaim, Kristina Kvashnina, Gavin Vaughan, Matjaz Kavcic, Fannie Alloin

Abstract:

With their high theoretical energy density (~2600 Wh.kg-1), lithium/sulfur (Li/S) batteries are highly promising, but these systems are still poorly understood due to the complex mechanisms/equilibria involved. Replacing S8 by Li2S as the active material allows the use of safer negative electrodes, like silicon, instead of lithium metal. S8 and Li2S have different conductivity and solubility properties, resulting in a profoundly changed activation process during the first cycle. Particularly, during the first charge a high polarization and a lack of reproducibility between tests are observed. Differences observed between raw Li2S material (micron-sized) and that electrochemically produced in a battery (nano-sized) may indicate that the electrochemical process depends on the particle size. Then the major focus of the presented work is to deepen the understanding of the Li2S material charge mechanism, and more precisely to characterize the effect of the initial Li2S particle size both on the mechanism and the electrode preparation process. To do so, Li2S nanoparticles were synthetized according to two ways: a liquid path synthesis and a dissolution in ethanol, allowing Li2S nanoparticles/carbon composites to be made. Preliminary chemical and electrochemical tests show that starting with Li2S nanoparticles could effectively suppress the high initial polarization but also influence the electrode slurry preparation. Indeed, it has been shown that classical formulation process - a slurry composed of Polyvinylidone Fluoride polymer dissolved in N-methyle-2-pyrrolidone - cannot be used with Li2S nanoparticles. This reveals a complete different Li2S material behavior regarding polymers and organic solvents when going at the nanometric scale. Then the coupling between two operando characterizations such as X-Ray Diffraction (XRD) and X-Ray Absorption and Emission Spectroscopy (XAS/XES) have been carried out in order to interpret the poorly understood first charge. This study discloses that initial particle size of the active material has a great impact on the working mechanism and particularly on the different equilibria involved during the first charge of the Li2S based Li-ion batteries. These results explain the electrochemical differences and particularly the polarization differences observed during the first charge between micrometric and nanometric Li2S-based electrodes. Finally, this work could lead to a better active material design and so to more efficient Li2S-based batteries.

Keywords: Li-ion/Sulfur batteries, Li2S nanoparticles effect, Operando characterizations, working mechanism

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2771 Improving the Patient Guidance Satisfaction and Integrity of Patients Hospitalized in Iodine-131 Isolation Rooms

Authors: Yu Sin Syu

Abstract:

Objective: The study aimed to improve the patient guidance satisfaction of patients hospitalized in iodine-131 isolation rooms, as well as the patient guidance completion rate for such patients. Method: A patient care guidance checklist and patient care guidance satisfaction questionnaire were administered to 29 patients who had previously been hospitalized in iodine-131 isolation rooms. The evaluation was conducted on a one-on-one basis, and its results showed that the patients’ satisfaction with patient guidance was only 3.7 points and that the completion rate for the patient guidance performed by nurses was only 67%. Therefore, various solutions were implemented to create a more complete patient guidance framework for nurses, including the incorporation of regular care-related training in in-service education courses; the establishment of patient care guidance standards for patients in iodine-131 isolation rooms; the establishment of inpatient care standards and auditing processes for iodine-131 isolation rooms; the creation of an introductory handbook on ward environment; Invite other the care team the revision of iodine-131 health education brochures; the creation of visual cards and videos covering equipment operation procedures; and introduction of QR codes. Results: Following the implementation of the above measures, the overall satisfaction of patients hospitalized in iodine-131 isolation rooms increased from 3.7 points to 4.6 points, and the completion rate for patient guidance rose from 67% to 100%. Conclusion: Given the excellent results achieved in this study, it is hoped that this nursing project can serve as a benchmark for other relevant departments.

Keywords: admission care guidance, guidance satisfaction, integrity, Iodine131 isolation

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2770 Model Evaluation of Nanosecond, High-Intensity Electric Pulses Induced Cellular Apoptosis

Authors: Jiahui Song, Ravindra Joshi

Abstract:

High-intensity, nanosecond, pulsed electric fields have been shown to be useful non-thermal tools capable of producing a variety of specific cellular responses. While reversible and temporary changes are often desired based on electromanipulation, irreversible effects can also be important objectives. These include elimination of tumor cells and bacterial decontamination. A simple model-based rate-equation treatment of the various cellular biochemical processes was used to qualitatively predict the pulse number-dependent caspase activation and cell survival trends. The model incorporated the caspase-8 associated extrinsic pathway, the delay inherent in its activation, cytochrome c release, and the internal feedback mechanism between caspase-3 and Bid. Results were roughly in keeping with the experimental cell-survival data. A pulse-number threshold was predicted followed by a near-exponential fall-off. The intrinsic pathway was shown to be much weaker as compared to the extrinsic mechanism for electric pulse induced cell apoptosis. Also, delays of about an hour are predicted for detectable molecular concentration increases following electrical pulsing.

Keywords: apoptosis, cell survival, model, pathway

Procedia PDF Downloads 217
2769 Application of Electrical Resistivity Tomography to Image the Subsurface Structure of a Sinkhole, a Case Study in Southwestern Missouri

Authors: Shishay T. Kidanu

Abstract:

The study area is located in Southwestern Missouri and is mainly underlain by Mississippian Age limestone which is highly susceptible to karst processes. The area is known for the presence of various karst features like caves, springs and more importantly Sinkholes. Sinkholes are one of the most common karst features and the primary hazard in karst areas. Investigating the subsurface structure and development mechanism of existing sinkholes enables to understand their long-term impact and chance of reactivation and also helps to provide effective mitigation measures. In this study ERT (Electrical Resistivity Tomography), MASW (Multichannel Analysis of Surface Waves) and borehole control data have been used to image the subsurface structure and investigate the development mechanism of a sinkhole in Southwestern Missouri. The study shows that the main process responsible for the development of the sinkhole is the downward piping of fine grained soils. Furthermore, the study reveals that the sinkhole developed along a north-south oriented vertical joint set characterized by a vertical zone of water seepage and associated fine grained soil piping into preexisting fractures.

Keywords: ERT, Karst, MASW, sinkhole

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2768 Mechanism of Sinkhole Development on Water-Bearing Soft Ground Tunneling

Authors: H. J. Kim, K. H. Kim, N. H. Park, K. T. Nam, Y. H. Jung, T. H. Kim, J. H. Shin

Abstract:

Underground excavations in an urban area can cause various geotechnical problems such as ground loss and lowering of groundwater level. When the ground loss becomes uncontrollably large, sinkholes can be developed to the ground surface. A sinkhole is commonly known as the natural phenomenon associated with lime rock areas. However, sinkholes in urban areas due to pressurized sewers and/or tunneling are also frequently reported. In this study, mechanism of a sinkhole developed at the site ‘A’ where a tunneling work underwent is investigated. The sinkhole occurred in the sand strata with the high level of groundwater when excavating a tunnel of which diameter is 3.6 m. The sinkhole was progressed in two steps. The first step began with the local failure around the tunnel face followed by tons of groundwater inflow, and the second step was triggered by the TBM (Tunnel Boring Machine) chamber opening which led to the progressive general failure. The possibility of the sinkhole was evaluated by using Limit Equilibrium Method (LEM), and critical height was evaluated by the empirical stability chart. It is found that the lowering of the face pressure and inflow of groundwater into the tunnel face turned to be the main reason for the sinkhole.

Keywords: limit equilibrium method, sinkhole, stability chart, tunneling

Procedia PDF Downloads 219