Search results for: double taxation

Authors: Nadine Raidl, Benjamin Kaufmann, Michael Hofstätter, Peter Supancic

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If polycrystalline ZnO is properly doped and sintered under very specific conditions, it shows unique electrical properties, which are indispensable for today’s electronic industries, where it is used as the number one overvoltage protection material. Under a critical voltage, the polycrystalline bulk exhibits high electrical resistance but becomes suddenly up to twelve magnitudes more conductive if this voltage limit is exceeded (i.e., varistor effect). It is known that these peerless properties have their origin in the grain boundaries of the material. Electric charge is accumulated in the boundaries, causing a depletion layer in their vicinity and forming potential barriers (so-called Double Schottky Barriers, or DSB) which are responsible for the highly non-linear conductivity. Since ZnO is a piezoelectric material, mechanical stresses induce polarisation charges that modify the DSB heights and as a result the global electrical characteristics (i.e., piezotronic effect). In this work, a finite element method was used to simulate emerging stresses on individual grains in the bulk. Besides, experimental efforts were made to testify a coherent model that could explain this influence. Electron back scattering diffraction was used to identify grain orientations. With the help of wet chemical etching, grain polarization was determined. Micro lock-in infrared thermography (MLIRT) was applied to detect current paths through the material, and a micro 4-point probes method system (M4PPS) was employed to investigate current-voltage characteristics between single grains. Bulk samples were tested under uniaxial pressure. It was found that the conductivity can increase by up to three orders of magnitude with increasing stress. Through in-situ MLIRT, it could be shown that this effect is caused by the activation of additional current paths in the material. Further, compressive tests were performed on miniaturized samples with grain paths containing solely one or two grain boundaries. The tests evinced both an increase of the conductivity, as observed for the bulk, as well as a decreased conductivity. This phenomenon has been predicted theoretically and can be explained by piezotronically induced surface charges that have an impact on the DSB at the grain boundaries. Depending on grain orientation and stress direction, DSB can be raised or lowered. Also, the experiments revealed that the conductivity within one single specimen can increase and decrease, depending on the current direction. This novel finding indicates the existence of asymmetric Double Schottky Barriers, which was furthermore proved by complementary methods. MLIRT studies showed that the intensity of heat generation within individual current paths is dependent on the direction of the stimulating current. M4PPS was used to study the relationship between the I-V characteristics of single grain boundaries and grain orientation and revealed asymmetric behavior for very specific orientation configurations. A new model for the Double Schottky Barrier, taking into account the natural asymmetry and explaining the experimental results, will be given.

Keywords: Asymmetric Double Schottky Barrier, piezotronic, varistor, zinc oxide

Procedia PDF Downloads 245

Authors: Daniel Adjei, Mesfin Getachew Ayele, Przemyslaw Wachulak, Andrzej Bartnik, Luděk Vyšín, Henryk Fiedorowicz, Inam Ul Ahad, Lukasz Wegrzynski, Anna Wiechecka, Janusz Lekki, Wojciech M. Kwiatek

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Laser produced plasma light sources, emitting high intensity pulses of X-rays, delivering high doses are useful to understand the mechanisms of high dose effects on biological samples. In this study, a desk-top laser plasma soft X-ray source, developed for radio biology research, is presented. The source is based on a double-stream gas puff target, irradiated with a commercial Nd:YAG laser (EKSPLA), which generates laser pulses of 4 ns time duration and energy up to 800 mJ at 10 Hz repetition rate. The source has been optimized for maximum emission in the “water window” wavelength range from 2.3 nm to 4.4 nm by using pure gas (argon, nitrogen and krypton) and spectral filtering. Results of the source characterization measurements and dosimetry of the produced soft X-ray radiation are shown and discussed. The high brightness of the laser produced plasma soft X-ray source and the low penetration depth of the produced X-ray radiation in biological specimen allows a high dose rate to be delivered to the specimen of over 28 Gy/shot; and 280 Gy/s at the maximum repetition rate of the laser system. The source has a unique capability for irradiation of cells with high pulse dose both in vacuum and He-environment. Demonstration of the source to induce DNA double- and single strand breaks will be discussed.

Keywords: laser produced plasma, soft X-rays, radio biology experiments, dosimetry

Procedia PDF Downloads 558

Authors: A. Bilek, M. Beldi, T. Cherfi, S. Djebali, S. Larbi

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Finite elements analysis and photoelasticity are used to determine the stress field developed in a double edge notched specimen loaded in tension. The specimen is cut in a birefringent plate. Experimental isochromatic fringes are obtained with circularly polarized light on the analyzer of a regular polariscope. The fringes represent the loci of points of equal maximum shear stress. In order to obtain the stress values corresponding to the fringe orders recorded in the notched specimen, particularly in the neighborhood of the notches, a calibrating disc made of the same material is loaded in compression along its diameter in order to determine the photoelastic fringe value. This fringe value is also used in the finite elements solution in order to obtain the simulated photoelastic fringes, the isochromatics as well as the isoclinics. A color scale is used by the software to represent the simulated fringes on the whole model. The stress concentration factor can be readily obtained at the notches. Good agreements are obtained between the experimental and the simulated fringe patterns and between the graphs of the shear stress particularly in the neighborhood of the notches. The purpose in this paper is to show that one can obtain rapidly and accurately, by the finite element analysis, the isochromatic and the isoclinic fringe patterns in a stressed model as the experimental procedure can be time consuming. Stress fields can therefore be analyzed in three dimensional models as long as the meshing and the limit conditions are properly set in the program.

Keywords: isochromatic fringe, isoclinic fringe, photoelasticity, stress concentration factor

Procedia PDF Downloads 206

Authors: P. Abtahi, B. Samali

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Façade panels of various shapes, weights, and connections usually act as a barrier between the indoor and outdoor environments. They also play a major role in enhancing the aesthetics of building structures. They are attached by different types of connections to the primary structure or inner panels in double skin façade skins. Structural buildings designed to withstand seismic shocks have been undergoing a critical appraisal in recent years, with the emphasis changing from ‘strength’ to ‘performance’. Performance based design and analysis have found their way into research, development, and practice of earthquake engineering, particularly after the 1994 Northridge and 1995 Kobe earthquakes. The design performance of facades as non-structural elements has now focused mainly on evaluating the damage sustained by façade frames with fixed connections, not movable ones. This paper will review current design standards for structural buildings, including the performance of structural and non-structural components during earthquake excitations in order to overview and evaluate the damage assessment and behaviour of various façade systems in building structures during seismic activities. The proposed solutions for each facade system will be discussed case by case to evaluate their potential for incorporation with newly designed connections. Finally, Double-Skin-Facade systems can potentially be combined with movable facade technology, although other glazing systems would require minor to major changes in their design before being integrated into the system.

Keywords: building performance, earthquake engineering, glazing system, movable façade technology

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Authors: Sean Goltz, Michael Mayo

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The purpose of this research is to use Global-Regulation.com database of the world laws, focusing on tax treaties between countries, in order to create an AI-driven tax simulator that will run an AI agent through potential tax scenarios across countries. The AI agent goal is to identify the scenario that will result in minimum tax liability based on tax treaties between countries. The results will be visualized by a three dimensional matrix. This will be an online web application. Multinational corporations are running their business through multiple countries. These countries, in turn, have a tax treaty with many other countries to regulate the payment of taxes on income that is transferred between these countries. As a result, planning the best tax scenario across multiple countries and numerous tax treaties is almost impossible. This research propose to use Global-Regulation.com database of word laws in English (machine translated by Google and Microsoft API’s) in order to create a simulator that will include the information in the tax treaties. Once ready, an AI agent will be sent through the simulator to identify the scenario that will result in minimum tax liability. Identifying the best tax scenario across countries may save multinational corporations, like Google, billions of dollars annually. Given the nature of the raw data and the domain of taxes (i.e., numbers), this is a promising ground to employ artificial intelligence towards a practical and beneficial purpose.

Keywords: taxation, law, multinational, corporation

Procedia PDF Downloads 170

Authors: Eko Budi Santoso, Kazia Laturette, Stanislaus Adnanto Mastan

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This study aims to examine the association between disclosure of social responsibility and tax aggressiveness in developing countries, namely Thailand. This is due to the increasing trend of disclosure of social responsibility in developing countries, even though this disclosure of information is still voluntary. On the other hand, developing countries have low taxation rate and investor protection infrastructures that allow the disclosure of social responsibility to be used opportunistically as a tool to fool the attainment of interests. This study also examines the role of assurance on the association between corporate social responsibility disclosure and tax aggressiveness. The assurance aims to provide confidence that the disclosure of social responsibility by the company is valid. This research builds an index to measure the disclosure of social responsibility based on the rules issued by the innovative Global Reporting. The results of the study are based on a sample of publicly traded companies in Thailand, which showed a positive association between disclosure of corporate social responsibility and tax aggressiveness, but it was further discovered that these results were mitigated by the existence of assurance against disclosure of corporate social responsibility. The results of this study indicate that the disclosure of corporate social responsibility can show that the company cares about the issue of social responsibility but does not automatically make the company as one that holds ethical values ​​in its business practices.

Keywords: corporate social responsibility disclosure, tax aggressiveness, sustainability assurance, business ethics

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Authors: Mahmoud S. El-Sebaey, Asko Ellman, Ahmed Hegazy, Tarek Ghonim

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Due to population growth, the need for drinkable healthy water is highly increased. Consequently, and since the conventional sources of water are limited, researchers devoted their efforts to oceans and seas for obtaining fresh drinkable water by thermal distillation. The current work is dedicated to the design and fabrication of modified solar still model, as well as conventional solar still for the sake of comparison. The modified still is single slope double basin solar still. The still consists of a lower basin with a dimension of 1000 mm x 1000 mm which contains the sea water, as well as the top basin that made with 4 mm acrylic, was temporarily kept on the supporting strips permanently fixed with the side walls. Equally ten spaced vertical glass strips of 50 mm height and 3 mm thickness were provided at the upper basin for the stagnancy of the water. Window glass of 3 mm was used as the transparent cover with 23° inclination at the top of the still. Furthermore, the performance evaluation and comparison of these two models in converting salty seawater into drinkable freshwater are introduced, analyzed and discussed. The experiments were performed during the period from June to July 2018 at seawater depths of 2, 3, 4 and 5 cm. Additionally, the solar still models were operated simultaneously in the same climatic conditions to analyze the influence of the modifications on the freshwater output. It can be concluded that the modified design of double basin single slope solar still shows the maximum freshwater output at all water depths tested. The results showed that the daily productivity for modified and conventional solar still was 2.9 and 1.8 dm³/m² day, indicating an increase of 60% in fresh water production.

Keywords: freshwater output, solar still, solar energy, thermal desalination

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Authors: Ahmad Abdulkadir Ibrahim

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The Islamic law of transactions laid down the methods and instruments of accounting and analyzed its basic assumptions in the modern world. There is a need to examine the implications of accounting initiatives in the Muslim world and attempt to outline the important characteristics of Islamic accounting and how Islamic accounting resolves the problem of measuring the cost of Murabaha goods in case of exchange rate variation. The research tends to discuss an analytical approach to the Islamic accounting concept as well as elaborating the jurisprudential matter and practical aspects of accounting in Islamic financial transactions. It also aims to alert the practitioners of accounting in the Islamic world to be aware of the concept of accounting in Islamic jurisprudence and its historical development. The methodology adopted in this research is the qualitative method through the consultation of relevant literature, which focuses on the thematic study of the subject matter. This is followed by an analysis and discussion of the contents of the materials used. It is concluded that Islamic accounting is unique in its norms as it has been characterized by fairness, accuracy in measuring tools, truthfulness, mutual trust, moderation in making a profit, and tolerance. It was also qualified by capacity and flexibility in terms of the tools and terminology used and invented by Islamic jurisprudence in the accounting system, which indicates its validity and consistency anytime and anywhere. An important conclusion of the research also lies in the refutation of the popular idea that an Italian writer known as Luca Pacilio was the first writer who developed the basis of double-entry due to the presented proofs by Muslim scholars of critical accounting developments, which cannot be ignored. It concludes further that Islamic jurisprudence draws the accounting system codified in the foundations of a market that is far from usury, fraud, cheating, and unfair competition in all areas.

Keywords: accounting, Islamic accounting, Islamic transactions, Islamic jurisprudence, double entry, murabaha, characteristics

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Authors: Ahmad Latif Virk, Naeem Ahmad, Muhammad Ishaq Asif Rehmani

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Amid the present environmental crises, developing environment-resilient and cost-effective conservation agriculture strategies to feed the world's ever-growing population is pertinent. Therefore, a field study was conducted to test the hypothesis that residue retention under no-till (NTR) would enhance energy productivity (EP) and energy use efficiency (EUE) while offsetting the carbon footprints (CF), water footprints (WF) and greenhouse gases emissions (GHGs) in rice (Oryza sativa L.)-wheat (Triticum aestivum L.) double cropping system. Two tillage systems viz., conventional tillage (CT) and conservation tillage (no-till; NT), with or without residue retention, were combined into four treatments as CT0 (puddled rice, conventional wheat - residue); CTR (puddled rice, conventional wheat + residue); NT0 (direct rice seeding, zero-tilled wheat - residue); NTR (direct rice seeding, zero-tilled wheat + residue) were evaluated. Overall, results showed that the NT system had 34.2% lower energy consumption, 1.2 times more EP than CT system. Moreover, NTR had 19.8% higher EUE than CT0. The overall system grain yield ranged from 7.8 to 9.3 Mg ha−1 under NT0 and CTR, respectively. The NTR had 56.6% and 17.9% lesser CF and WF, respectively, than CT0. The net GHGs emissions (CO2-eq kg ha−1) under CT0 were the highest, while NTR had the lowest emissions. The NTR enhanced carbon sequestration in soil that can offset half of the system's CO2 emissions. The findings of this study might help develop a suitable strategy for resource/energy conservation and higher productivity while offsetting GHGs emissions in the Indo-Gangetic Plains.

Keywords: residue, yield, indirect emissions, energy use efficiency, carbon sequestration

Procedia PDF Downloads 60

Authors: Kishor K. Podh

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Agriculture in India treated as the backbone of its economy. It has been accommodated to more than 60 percent of its population as their economic base, directly or indirectly for their livelihood. Besides its significant role, the sharp declines in public investment and development in agriculture have witnessed. After independence Hirakud Command Area (HCA) popularly known as the Rice Bowl of State, due to its fabulous production and provides food to a larger part of the state. After the great green revolution and then liberalization agrarian families become overburden with the loan. They started working as wage laborer in other’s field and non-farm sectors to overcome from the uninvited indebtedness. Although production increases at present, still the youths of this area migrating outsides for job Tamil Nadu, Andhra Pradesh, Maharashtra, Gujarat, etc. Because agriculture no longer remains a profitable occupation; increasing input costs, the uncertainty of crops, improper pricing, poor marketing, etc. compels the youths to choose the alternative occupations. They work in industries (under contractors), construction workers and other menial jobs due to lack of skills and degrees. Kharmunda a village within HCA selected as per the convenience and 100 youth migrants were interviewed purposively selected who were present during data collection. The study analyses the types of migration; its similarity/differentiations, its determining factors, in tow geographical areas of Western Odisha, i.e., single crop and double crops in relation to agricultural situations.

Keywords: agrarian distress, double crops, Hirakud Command Area, indebtedness, out migration, Western Odisha

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Authors: Mohamed I. Alzarah

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Passive dew harvesting and rainwater collection requires a very small financial investment meanwhile they can exploit a free and clean source of water in rural or remote areas. Dew condensation on greenhouse dryer cladding and assorted other surfaces was frequently noticed. Accordingly, this study was performed in order to measure the quantity of condensation in the arid regions. Dew was measured by using three different kinds of collectors which were glass of flat plate solar collector, tempered glass of photovoltaic (PV) and double sloped (25°) acrylic plexiglas of greenhouse dryer. The total amount of dew collection for three different types of collectors was measured during December 2013 to March 2014 in Alahsa, Saudi Arabia. Meteorological data were collected for one year. The condensate dew drops were collected naturally (before scraping) and by scraping once and twice. Dew began to condense most likely between 12:00 am and 6:30 am and its intensity reached the peak at about 45 min before sunrise. The cumulative dew yield on double-sloped test roof was varying with wind speed and direction. Results indicated that, wiping twice gave more dew yield compared to wiping once or collection by gravity. Dew and rain pH were neutral (close to 7) and the total mineralization was considerable. The ions concentration agrees with the World Health Organization recommendations for potable water. Using existing drying system for dew and rain harvesting cold provide a potable water source for arid region.

Keywords: PV module, flat plate solar collector, greenhouse, drying system, dew collection, water vapor, rainwater harvesting

Procedia PDF Downloads 306

Authors: Anne Gesare Timu, Megan Sheahan, Andrew Gache Mude, Rupsha Banerjee

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Women headed households are among the most vulnerable to negative climatic shocks and are often left poorer as a result. Credit provision has been recognized as one way of alleviating rural poverty and developing poor rural households’ resilience to shocks. Much has been documented about credit demand in small-holder agriculture settings in Kenya. However, little is known about demand for credit among pastoral women. This paper analyzes the determinants of demand for credit in the pastoral regions of Marsabit District of Northern Kenya. Using a five wave balanced panel data set of 820 households, a double hurdle model is employed to analyze if shocks, financial literacy and risk aversion affect credit demand among female and male headed households differently. The results show that borrowing goods on credit and monetary credit from informal market segments are the most common sources of credit in the study area. The impact of livestock loss and financial literacy on the decision to borrow and how much to borrow vary with gender. While the paper suggests that provision of credit is particularly valuable in the aftermath of a negative shock and more so for female-headed households, it also explores alternatives to the provision of credit where credit access is a constraint. It recommends further understanding of systems and institutions which could enhance access to credit, and particularly during times of stress, to enable households in the study area in particular and Northern Kenya in general to invest, engage in meaningful development and growth, and be resilient to persistent shocks.

Keywords: female headed households, pastoralism, rural financing, double hurdle model

Procedia PDF Downloads 244

Authors: J. Niemisto, A. Nissinen, S. Soimakallio

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Aviation causes carbon dioxide (CO2) emissions and other climate forcers which increase the contribution of aviation on climate change. Aviation industry and number of air travellers are constantly increasing. Aviation industry has an ambitious goal to strongly cut net CO2 emissions. Modern fleet, alternative jet fuels technologies and route optimisation are important technological tools in the emission reduction. Faster approaches are needed as well. Emission trade systems, voluntary carbon offset compensation schemes and taxation are already in operation. Global scenarios of aviation industry and its greenhouse gas emissions and other climate forcers are discussed in this review study based on literature and other published data. The focus is on the aviation in Nordic countries, but also European and global situation are considered. Different emission reduction technologies and compensation modes are examined. In addition, the role of aviation in a single passenger’s (a Finnish consumer) annual carbon footprint is analysed and a comparison of available emission calculators and carbon offset systems is performed. Long-haul fights have a significant role in a single consumer´s and company´s carbon footprint, but remarkable change in global emission level would need a huge change in attitudes towards flying.

Keywords: aviation, climate change, emissions, environment

Procedia PDF Downloads 185

Authors: Gwi Hyun Lee, Mun Soo Na

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Solar energy has many advantages of infinite and clean source, and also it can be used for reduction of greenhouse gases and environment pollution. Concentrated solar system is a very useful to achieve reasonably high thermal efficiency. Different types of solar concentrating systems have been developed such as parabolic trough and parabolic dish. Conical solar concentrator is one of the most reliable and promising renewable energy systems for higher temperature applications. The objectives of this study were to investigate the influence of flow rate affecting the thermal efficiency of a conical solar collector, which has a double tube absorber placed at focal axis for collecting solar radiation. A conical solar concentrator consists of a conical reflector, which reflects direct solar radiation into an absorber. A double tube absorber was placed at the center of focal axis for collecting the solar radiation reflected from a conical reflector. A dual tracking system consists of a linear actuator and slew drive with driving cycle of 6 seconds. Water was used as circulating fluid, which flows from inlet to outlet of an absorber for collecting solar radiation. Three identical conical solar concentrator systems were installed side by side at the same place for the accurate performance analysis under the same environmental conditions. Performance evaluations were carried out with different volumetric flow rate of 2, 4 and 6 L/min to find the influence of flow rate affecting on thermal efficiency. The results indicated that average thermal efficiency was 73.24%, 81.96%, and 79.78% for each flow rate of 2 L/min, 4 L/min, and 6 L/min. It shows that the flow rate of circulating water has a significant effect on the thermal efficiency of the conical solar concentrator. It is concluded that an optimum flow rate of conical solar concentrator is 6 L/min.

Keywords: conical solar concentrator, performance evaluation, solar energy, solar energy system

Procedia PDF Downloads 257

Authors: Yao Jiajia, Wu Guanlin, LIU Fang, Xue Junshuai, Zhang Jincheng, Hao Yue

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Resonant tunneling diodes (RTDs) based on GaN have been extensively studied. However, no results of multiple logic states achieved by RTDs were reported by the methods of epitaxy in the GaN materials. In this paper, the multiple negative-differential resistance regions by combining two discrete double-barrier RTDs in series have been first demonstrated. Plasma-assisted molecular beam epitaxy (PA-MBE) was used to grow structures consisting of two vertical RTDs. The substrate was a GaN-on-sapphire template. Each resonant tunneling structure was composed of a double barrier of AlN and a single well of GaN with undoped 4-nm space layers of GaN on each side. The AlN barriers were 1.5 nm thick, and the GaN well was 2 nm thick. The resonant tunneling structures were separated from each other by 30-nm thick n+ GaN layers. The bottom and top layers of the structures, grown neighboring to the spacer layers that consist of 200-nm-thick n+ GaN. These devices with two tunneling structures exhibited uniform peaks and valleys current and also had two negative differential resistance NDR regions equally spaced in bias voltage. The current-voltage (I-V) characteristics of resonant tunneling structures with diameters of 1 and 2 μm were analyzed in this study. These structures exhibit three stable operating points, which are investigated in detail. This research demonstrates that using molecular beam epitaxy MBE to vertically grow multiple resonant tunneling structures is a promising method for achieving multiple negative differential resistance regions and stable logic states. These findings have significant implications for the development of digital circuits capable of multi-value logic, which can be achieved with a small number of devices.

Keywords: GaN, AlN, RTDs, MBE, logic state

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Authors: Lian Zeng

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Double-Spear 1-H2-1 (DS1-H2-1) is an oncolytic virus and an innovative biological drug candidate. The chemical composition of the drug product is a live attenuated West Nile virus (WNV) containing the human T cell costimulator (CD86) gene. After intratumoral injection, the virus can rapidly self-replicate in the injected site and lyse/kill the tumor by repeated infection among tumor cells. We also established xenograft tumor models in mice to evaluate the drug candidate's efficacy on those tumors. The results from preclinical studies on transplanted tumors in immunodeficient mice showed that DS1-H2-1 had significant oncolytic effects on human-origin cancers: it completely (100%) shrieked human glioma; limited human neuroblastoma growth reached as high as 95% growth inhibition rate (%TGITW). The safety data of preclinical animal experiments confirmed that DS1-H2-1 is safe as a biological drug for clinical use. In the preclinical drug efficacy experiment, virus-drug administration with different doses did not show abnormal signs and disease symptoms in more than 300 tested mice, and no side effects or death occurred through various administration routes. Intravenous administration did not cause acute infectious disease or other side effects. However, the replication capacity of the virus in tumor tissue via intravenous administration is only 1% of that of direct intratumoral administration. The direct intratumoral administration of DS1-H2-1 had a higher rate of viral replication. Therefore, choosing direct intratumoral injection can ensure both efficacy and safety.

Keywords: oncolytic virus, WNV-CD86, immunotherapy drugs, glioma, neuroblastoma

Procedia PDF Downloads 78

Authors: Burak Unveren, Ecem Uygun, Özdemi̇r Teke

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A large body of literature documents how the Ottoman Empire's economic decline in relation to Western Europe was exacerbated by the unequal legal treatment of its subjects based on creed. Motivated by this debate, we empirically explore whether property taxes collected from businesses in Istanbul discriminated against or favored non-Muslims after the cadastral survey of the capital in 1875. The survey was conducted to determine the property taxes. And the process was potentially susceptible to the biased views of the surveyors who calculated the taxes payable via their subjective appraisals of all real properties. According to our results, in contrast to widely held beliefs regarding 19th-century Istanbul, the number of Muslim shop owners is higher than that of non-Muslims. Moreover, we find evidence for taxes collected from non-Muslim shop and store owners to be higher compared to Muslims, even after controlling for all physical features (e.g., size, location, etc.). These results directly pertain to the fiscal capacity of the Ottoman state and its economic divergence from Europe in the 19th century. Surprisingly, the data also indicates no statistically different tax differentials between male and female property owners.

Keywords: economic history, taxation, small business, discrimination

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Authors: A. B. A. Ahmed, D. I. Amar, R. M. Taha

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This research aims to investigate callus induction, somatic embryogenesis and indirect plant regeneration of Crassula ovata (Mill.) Druce – the famous ornamental plant. Experiment no.1: Callus induction was obtained from leaf and stem explants on Murashige and Skoog (MS) medium supplemented with various plant growth regulators (PGRs). Effects of different PGRs, plant regeneration and subsequent plantlet conversion were also assessed. Indirect plant regeneration was achieved from the callus of stem explants by the addition of 1.5 mg/L Kinetin (KN) alone. Best shoot induction was achieved (6.5 shoots/per explant) after 60 days. For successful rooting, regenerated plantlets were sub-cultured on the same MS media supplemented with 1.5 mg/L KN alone. The rooted plantlets were acclimatized and the survival rate was 90%. Experiment no.2: Results revealed that 0.5 mg/L 2,4-D alone and in combination with 1.0 mg/L 6-Benzyladenine (BA) gave 89.8% callus from the stem explants as compared to leaf explants. Callus proliferation and somatic embryo formation were also evaluated by ‘Double Staining Method’ and different stages of somatic embryogenesis were revealed by scanning electron microscope. Full Strength MS medium produced the highest number (49.6%) of cotyledonary stage somatic embryos (SEs). Mature cotyledonary stage SEs developed into plantlets after 12 weeks of culture. Well-rooted plantlets were successfully acclimatized at the survival rate of 85%. Indirectly regenerated plants did not show any detectable variation in morphological and growth characteristics when compared with the donor plant.

Keywords: callus induction, indirect plant regeneration, double staining, somatic embryogenesis, Crassula ovata

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Authors: D. Farsi, G. Dokhtvasi, S. Abbasi, S. Shafiee Ardestani, E. Payani

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Background and aim:It has not been well studied whether fentanyl-thiopental (FT) is effective and safe for PSA in orthopedic procedures in Emergency Department (ED). The aim of this trial was to evaluate the effectiveness of intravenous FTversusfentanyl-midazolam (FM)in patients who suffered from shoulder dislocation or distal radial fracture-dislocation. Methods:In this randomized double-blinded study, Seventy-six eligible patients were entered the study and randomly received intravenous FT or FM. The success rate, onset of action and recovery time, pain score, physicians’ satisfaction and adverse events were assessed and recorded by treating emergency physicians. The statistical analysis was intention to treat. Results: The success rate after administrating loading dose in FT group was significantly higher than FM group (71.7% vs. 48.9%, p=0.04); however, the ultimate unsuccess rate after 3 doses of drugs in the FT group was higher than the FM group (3 to 1) but it did not reach to significant level (p=0.61). Despite near equal onset of action time in two study group (P=0.464), the recovery period in patients receiving FT was markedly shorter than FM group (P<0.001). The occurrence of adverse effects was low in both groups (p=0.31). Conclusion: PSA using FT is effective and appears to be safe for orthopedic procedures in the ED. Therefore, regarding the prompt onset of action, short recovery period of thiopental, it seems that this combination can be considered more for performing PSA in orthopedic procedures in ED.

Keywords: procedural sedation and analgesia, thiopental, fentanyl, midazolam, orthopedic procedure, emergency department, pain

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Authors: Mrudula Kudtarkar, Rajesh Mane

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Introduction: Cleft lip repair is one of the common surgeries performed in India and the usual method used for post-operative analgesia is perioperative opioids and NSAIDs. There has been an increase in use of regional techniques and Opioids are the common adjuvants but their efficacy and safety have not been studied extensively in children. Aim: A prospective, randomized, double-blind study was done to compare the efficacy, duration and safety of intraoral infraorbital nerve block on post-operative pain relief using bupivacaine alone or in combination with fentanyl or pethidine in paediatric cleft lip repair. Methodology: 45 children between the age group 5 – 60 months undergoing cleft lip surgery randomly allocated into 3 groups of 15 each received bilateral intraoral infraorbital nerve block with 0.75ml of solution. Group B received 0.25% bupivacaine; group P received 0.25% bupivacaine with 0.25mg/kg pethidine, group F received 0.25% bupivacaine with 0.25microgm/kg fentanyl. Sedation after recovery, post-operative pain intensity and duration of post-operative analgesia were assessed using Modified Hannallah Pain Score. Results: The mean duration of analgesia was 17.8 hrs in Group B, 23.53 hrs in Group F and 35.13 hrs in Group P. There was statistically significant difference between the means of the three groups- ANOVA (p < 0.05). Conclusion: Thus we conclude that addition of fentanyl or pethidine to bupivacaine for Bilateral Intraoral Infraorbital Nerve Block prolong the duration of analgesia with no complications and can be used safely in paediatric patients.

Keywords: cleft lip, infraorbital block, NSAIDS, Opiods

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Authors: Tukur Daiyabu Abdulkadir, Wan Ishak Wan Ismail, Muhammad Saufi Mohd Kassim

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Seed singulation and accuracy in seed spacing are the major challenges associated with the adoption of mechanical seeder for system of rice intensification. In this research the metering system of a pneumatic planter was modified and automated for increase precision to meet the demand of system of rice intensification SRI. The chain and sprocket mechanism of a conventional vacuum planter were now replaced with an electro mechanical system made up of a set of servo motors, limit switch, micro controller and a wheel divided into 10 equal angles. The circumference of the planter wheel was determined based on which seed spacing was computed and mapped to the angles of the metering wheel. A program was then written and uploaded to arduino micro controller and it automatically turns the seed plates for seeding upon covering the required distance. The servo motor was calibrated with the aid of labVIEW. The machine was then calibrated using a grease belt and varying the servo rpm through voltage variation between 37 rpm to 47 rpm until an optimum value of 40 rpm was obtained with a forward speed of 5 kilometers per hour. A pressure of 1.5 kpa was found to be optimum under which no skip or double was recorded. Precision in spacing (coefficient of variation), miss index, multiple index, doubles and skips were investigated. No skip or double was recorded both at laboratory and field levels. The operational parameters under consideration were both evaluated at laboratory and field. Even though there was little variation between the laboratory and field values of precision in spacing, multiple index and miss index, the different is not significant as both laboratory and field values fall within the acceptable range.

Keywords: automation, calibration, pneumatic seed planter, system of rice intensification

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Authors: F. Ahmed, Y. Dawood

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One of the vehement debates nowadays is about the effect of taxation and economic growth. From one side, taxes are an essential factor to absorb the unemployment, improve the stander of living and achieve a high level of economic growth. On the other hand, they consider it as the main reason to lose the growth ground. The primary goal of the present study is to provide a cross-country evidence of the relationship between taxes and entrepreneurship. There are several important areas where this study makes an original contribution to Entrepreneurship literature. Our paper will use a combination of macro and micro data to present more accurate evidence of the relation. Our study considers large cross sections of countries for the period from 2008 to 2014 for 59 countries. In addition to that and most importantly, our study examines the effect of corruption on the relation between taxes and Entrepreneurship as the corruption is a very important dimension that can explain international entrepreneurship. The importance of this study can be seen from several perspectives: By investigating the taxes effect on entrepreneurship motivation, it is important for the policy makers as well as scholars. Governments and regulators who consider changing in the entrepreneurship sector as an important determinant of economic growth can benefit also from this research. Also, countries who are considering improving their growth level. Scholars also can get insights from this research to gain insights regarding the validity of the Environmental Determinism the institutional theory in the entrepreneurship contest. In addition, it also highlights the obstacles of corruption in developing countries.

Keywords: taxes, corruption, entrepreneurship, across countries

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Authors: Olanike O. Akinwale, Isiaka S. Adedoyin

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Revenue is a fund realized by the government to meet both current and capital expenditures. The study found out the various ways through which local governments in Nigeria generate revenue or obtain funds and determined whether the people of Boripe local government are paying tax as at when due and also evaluated how the revenue generated is being used by the local government. During the course of this study, research questionnaires were drafted and distributed to respondents in the local government secretariat who supplied the information needed to carry out the research work. Data were collected by using simple random sampling technique where members of the population have been given equal chance of being picked as a member of the sample. Data were analysed using chart table; the chart analyzed the figure of the past two years revenue and expenditure of the local government. It was deduced from the result that revenue generated but this was not up to what one expected for this local government to finance the projected expenditure when the size was considered, its location as well as its natural endowment of this local government. This was due to lack of cooperation of the people and staffs within the local government in the local government jurisdiction as well as fraudulent activities the revenue collectors engaged in. Revenue generation is a fuel for development in any organization whether public or private. The ability of revenue drive of Boripe was not strong enough since the targeted revenue from taxation was not enough to meet the projected expenditure for a particular year as in 2016, the difference was carried forward to the next year.

Keywords: appraisal, expenditure, local government, questionnaire, revenue

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Authors: M. Mamor

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GaN-based compounds have attracted much interest in the fabrication of high-power, high speed and high-frequency electronic devices. Other examples of GaN-based applications are blue and ultraviolet (UV) light-emitting diodes (LEDs). All these devices require high-quality ohmic and Schottky contacts. Gaining an understanding of the electrical characteristics of metal/GaN contacts is of fundamental and technological importance for developing GaN-based devices. In this work, the barrier characteristics of Pt and Pd Schottky contacts on n-type GaN were studied using temperature-dependent forward current-voltage (I-V) measurements over a wide temperature range 80–400 K. Our results show that the barrier height and ideality factor, extracted from the forward I-V characteristics based on thermionic emission (TE) model, exhibit an abnormal dependence with temperature; i.e., by increasing temperature, the barrier height increases whereas the ideality factor decreases. This abnormal behavior has been explained based on the TE model by considering the presence of double Gaussian distribution (GD) of nonhomogeneous barrier height at the metal/GaN interface. However, in the high-temperature range (160-400 K), the extracted value for the effective Richardson constant A* based on the barrier inhomogeneity (BHi) model is found in fair agreement with the theoretically predicted value of about 26.9 A.cm-2 K-2 for n-type GaN. This result indicates that in this temperature range, the conduction current transport is dominated by the thermionic emission mode. On the other hand, in the lower temperature range (80-160 K), the corresponding effective Richardson constant value according to the BHi model is lower than the theoretical value, suggesting the presence of other current transport, such as tunneling-assisted mode at lower temperatures.

Keywords: Schottky diodes, inhomogeneous barrier height, GaN semiconductors, Schottky barrier heights

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Authors: D. Bhowmik, Y. Tian, Q. Yin, F. Zhu

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Cyclic GMP-AMP synthase (cGAS), recognises cytoplasmic double-stranded DNA (dsDNA), indicative of bacterial and viral infections, as well as the leakage of self DNA by cellular dysfunction and stresses, to elicit the host's immune responses. Viruses also have developed numerous strategies to antagonize the cGAS-STING pathway. Kaposi's sarcoma-associated herpesvirus (KSHV) is a human DNA tumor virus that is the causative agent of Kaposi’s sarcoma and several other malignancies. To persist in the host, consequently causing diseases, KSHV must overcome the host innate immune responses, including the cGAS-STING DNA sensing pathway. We already found that ORF52 or KicGAS (KSHV inhibitor of cGAS), an abundant and basic gamma herpesvirus-conserved tegument protein, directly inhibits cGAS enzymatic activity. To better understand the mechanism, we have performed the biochemical and structural characterization of full-length KicGAS and various mutants in regarding binding to DNA. We observed that KicGAS is capable of self-association and identified the critical residues involved in the oligomerization process. We also characterized the DNA-binding of KicGAS and found that KicGAS cooperatively oligomerizes along the length of the double stranded DNA, the highly conserved basic residues at the c-terminal disordered region are crucial for DNA recognition. Deficiency in oligomerization also affects DNA binding. Thus DNA binding by KicGAS sequesters DNA and prevents it from being detected by cGAS, consequently inhibiting cGAS activation. KicGAS homologues also inhibit cGAS efficiently, suggesting inhibition of cGAS is evolutionarily conserved mechanism among gamma herpesvirus. These results highlight the important viral strategy to evade this innate immune sensor.

Keywords: Kaposi's sarcoma-associated herpesvirus, KSHV, cGAS, DNA binding, inhibition

Procedia PDF Downloads 109

Authors: Opara Monica, Suriani Ismail, Ahmad Iqmer Nashriq Mohd Nazan

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The true magnitude of the mortality and morbidity attributable to malaria worldwide is, at best, a scientific guess, although it is not disputable that the greatest burden is in sub-Saharan Africa. Those at highest risk are children younger than 5 years and pregnant women, particularly primigravidae. Nationally, malaria remains the third leading cause of death and is still considered a major public health problem. Therefore, this study is aimed to assess the effectiveness of health education intervention on insecticide-treated net use and its practices among pregnant women attending antenatal clinics. Materials and Methods: This study will be an intervention study with two arms double parallel randomized controlled trial (blinded) to be conducted in 3 stages. The first stage will develop health belief model (HBM) program, while in the second stage, pregnant women will be recruited, assessed (baseline data), randomized into two arms of the study, and follow-up for six months. The third stage will evaluate the impact of the intervention on HBM and disseminate the findings. Data will be collected with the use of a structured questionnaire which will contain validated tools. The main outcome measurement will be the treatment effect using HBM, while data will be analysed using SPSS, version 22. Discussion: The study will contribute to the existing knowledge on hospital-based care programs for pregnant women in developing countries where the literature is scanty. It will generally give insight into the importance of HBM measurement in interventional studies on malaria and other related infectious diseases in this setting.

Keywords: malaria, health education, insecticide-treated nets, sub-Saharan Africa

Procedia PDF Downloads 91

Authors: F. Pal-Fam, S. Keszthelyi

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Phytosanitary condition of sunflower (Helianthus annuus L.) was endangered by several phytopathogenic agents, mainly microfungi, such as Sclerotinia sclerotiorum, Diaporthe helianthi, Plasmopara halstedtii, Macrophomina phaseolina and so on. There are more agrotechnical and chemical technologies against them, for instance, tolerant hybrids, crop rotations and eventually several in-crop chemical treatments. There are different fungicide treatment methods in sunflower in Hungarian agricultural practice in the quest of obtaining healthy and economic plant products. Besides, there are many choices of useable active ingredients in Hungarian sunflower protection. This study carried out into the examination of the effect of five different fungicide active substances (found on the market) and three different application modes (early; late; and early and late treatments) in a total number of 9 sample plots, 0.1 ha each other. Five successive vegetation periods have been investigated in long term, between 2013 and 2017. The treatments were: 1)untreated control; 2) boscalid and dimoxystrobin late treatment (July); 3) boscalid and dimoxystrobin early treatment (June); 4) picoxystrobin and cyproconazole early treatment; 5) picoxystrobin and cymoxanil and famoxadone early treatment; 6) picoxystrobin and cyproconazole early; cymoxanil and famoxadone late treatments; 7) picoxystrobin and cyproconazole early; picoxystrobin and cymoxanil and famoxadone late treatments; 8) trifloxystrobin and cyproconazole early treatment; and 9) trifloxystrobin and cyproconazole both early and late treatments. Due to the very different yearly weather conditions different phytopathogenic fungi were dominant in the particular years: Diaporthe and Alternaria in 2013; Alternaria and Sclerotinia in 2014 and 2015; Alternaria, Sclerotinia and Diaporthe in 2016; and Alternaria in 2017. As a result of treatments ‘infection frequency’ and ‘infestation rate’ showed a significant decrease compared to the control plot. There were no significant differences between the efficacies of the different fungicide mixes; all were almost the same effective against the phytopathogenic fungi. The most dangerous Sclerotinia infection was practically eliminated in all of the treatments. Among the single treatments, the late treatment realised in July was the less efficient, followed by the early treatments effectuated in June. The most efficient was the double treatments realised in both June and July, resulting 70-80% decrease of the infection frequency, respectively 75-90% decrease of the infestation rate, comparing with the control plot in the particular years. The lowest yield quantity was observed in the control plot, followed by the late single treatment. The yield of the early single treatments was higher, while the double treatments showed the highest yield quantities (18.3-22.5% higher than the control plot in particular years). In total, according to our five years investigation, the most effective application mode is the double in-crop treatment per vegetation time, which is reflected by the yield surplus.

Keywords: fungicides, treatments, phytopathogens, sunflower

Procedia PDF Downloads 115

Authors: Kakali Bhadra

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Binding of small molecules to DNA and recently to RNA, continues to attract considerable attention for developing effective therapeutic agents for control of gene expression. This work focuses towards understanding interaction of harmalol, a dihydro beta-carboline alkaloid, with different nucleic acid motifs viz. double stranded CT DNA, single stranded A-form poly(A), double-stranded A-form of poly(C)·poly(G) and clover leaf tRNAphe by different spectroscopic, calorimetric and molecular modeling techniques. Results of this study converge to suggest that (i) binding constant varied in the order of CT DNA > poly(C)·poly(G) > tRNAphe > poly(A), (ii) non-cooperative binding of harmalol to poly(C)·poly(G) and poly(A) and cooperative binding with CT DNA and tRNAphe, (iii) significant structural changes of CT DNA, poly(C)·poly(G) and tRNAphe with concomitant induction of optical activity in the bound achiral alkaloid molecules, while with poly(A) no intrinsic CD perturbation was observed, (iv) the binding was predominantly exothermic, enthalpy driven, entropy favoured with CT DNA and poly(C)·poly(G) while it was entropy driven with tRNAphe and poly(A), (v) a hydrophobic contribution and comparatively large role of non-polyelectrolytic forces to Gibbs energy changes with CT DNA, poly(C)·poly(G) and tRNAphe, and (vi) intercalated state of harmalol with CT DNA and poly(C)·poly(G) structure as revealed from molecular docking and supported by the viscometric data. Furthermore, with competition dialysis assay it was shown that harmalol prefers hetero GC sequences. All these findings unequivocally pointed out that harmalol prefers binding with ds CT DNA followed by ds poly(C)·poly(G), clover leaf tRNAphe and least with ss poly(A). The results highlight the importance of structural elements in these natural beta-carboline alkaloids in stabilizing different DNA and RNA of various motifs for developing nucleic acid based better therapeutic agents.

Keywords: calorimetry, docking, DNA/RNA-alkaloid interaction, harmalol, spectroscopy

Procedia PDF Downloads 210

Authors: Lemuel David

Abstract:

This study aims to investigate The Impact of Tax Policies on Small Business Growth in Developing Countries: A Case Study of Montserrado Mount County, Republic of Liberia. Businesses in Liberia are crucial for job creation and the economic empowerment of its citizens, especially in Grand Cape Mount County where they provide 95% of all jobs and support local capital formation. However, many businesses face challenges that lead to premature closure, including tax-related issues such as multiple taxations and high tax burdens. This research aims to examine the effects of various taxation on business survival in Grand Cape Mount County. The study employed a survey research design with a population of 50 and a sample size of 74. Data was collected using a self-administered questionnaire and analyzed quantitatively with simple percentages, and the research hypotheses were tested with ANOVA. The study findings revealed that multiple taxations hurts business survival, and the relationship between business size and its ability to pay taxes is significant. Therefore, the study recommends that the government of Liberia should create uniform tax policies that support business development in Grand Cape Mount County, and consider the size of businesses when formulating tax policies.

Keywords: multiple taxations, businesses, mortality, growth

Procedia PDF Downloads 47

Authors: Kirti Tewari, Rahul Dev

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Solar water heating is a thermodynamic process of heating water using sunlight with the help of solar water heater. Thus, solar water heater is a device used to harness solar energy. In this paper, a modified solar water heating system (MSWHS) has been proposed over flat plate collector (FPC) and Evacuated tube collector (ETC). The modifications include selection of materials other than glass, and glass wool which are conventionally used for fabricating FPC and ETC. Some modifications in design have also been proposed. Its collector is made of double layer of semi-cylindrical acrylic tubes and fibre reinforced plastic (FRP) insulation base. Water tank is made of double layer of acrylic sheet except base and north wall. FRP is used in base and north wall of the water tank. A concept of equivalent thickness has been utilised for calculating the dimensions of collector plate, acrylic tube and tank. A thermal model for the proposed design of MSWHS is developed and simulation is carried out on MATLAB for the capacity of 200L MSWHS having collector area of 1.6 m2, length of acrylic tubes of 2m at an inclination angle 25° which is taken nearly equal to the latitude of the given location. Latitude of Allahabad is 24.45° N. The results show that the maximum temperature of water in tank and tube has been found to be 71.2°C and 73.3°C at 17:00hr and 16:00hr respectively in March for the climatic data of Allahabad. Theoretical performance analysis has been carried out by varying number of tubes of collector, the tank capacity and climatic data for given months of winter and summer.

Keywords: acrylic, fibre reinforced plastic, solar water heating, thermal model, conventional water heaters

Procedia PDF Downloads 316