Search results for: quality evaluation indicator

Authors: Arpine Maghakyan

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The purpose of this paper is to study the relationship between the level of industry digitalization and audit fees, especially, the relationship between Big 4 auditor fees and industry digitalization level. On the one hand, automation of business processes decreases internal control weakness and manual mistakes; increases work effectiveness and integrations. On the other hand, it may cause serious misstatements, high business risks or even bankruptcy, typically in early stages of automation. Incomplete automation can bring high audit risk especially if the auditor does not fully understand client’s business automation model. Higher audit risk consequently will cause higher audit fees. Higher audit fees for clients with high automation level are more highlighted in Big 4 auditor’s behavior. Using data of US firms from 2005-2015, we found that industry level digitalization is an interaction for the auditor quality on audit fees. Moreover, the choice of Big4 or non-Big4 is correlated with client’s industry digitalization level. Big4 client, which has higher digitalization level, pays more than one with low digitalization level. In addition, a high-digitalized firm that has Big 4 auditor pays higher audit fee than non-Big 4 client. We use audit fees and firm-specific variables from Audit Analytics and Compustat databases. We analyze collected data by using fixed effects regression methods and Wald tests for sensitivity check. We use fixed effects regression models for firms for determination of the connections between technology use in business and audit fees. We control for firm size, complexity, inherent risk, profitability and auditor quality. We chose fixed effects model as it makes possible to control for variables that have not or cannot be measured.

Keywords: audit fees, auditor quality, digitalization, Big4

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Authors: Ju Young Kim, Mohammad Zahirul Islam, Mahmuda Akter Mele, Su Jeong Han, Hyuk Sung Yoon, In-Lee Choi, Ho-Min Kang

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Strawberry and tomato fruits were harvested at the red ripens maturity stage in the Republic of Korea. The fruits were dipped in fungi solution and afterwards were sterilized with sodium hypochlorite (NaOCl) and chlorine dioxide (ClO2) gas. Some fruits were dipped in 150μL/L NaOCl solution for 10 minutes, and others were treated with 5μL/L ClO2 gas for 12 hours and packed with 20,000 cc OTR (oxygen transmission rate) film, the rest were packed in 10,000 cc OTR film inserted with 5μL/L ClO2 gas. 5μL/L ClO2 gas insert treatment showed the lowest carbon dioxide and ethylene, and the highest oxygen concentration was on the final storage day (15th day) in both strawberry and tomato fruits. Tomato fruits showed the lowest fresh weight loss in 5μL/L ClO2 gas insert treatment. The visual quality as well as shelf life showed the highest in 5μL/L ClO2 gas insert treatment of both strawberry and tomato fruits. In addition, the fungal incidence of strawberry and tomato fruits were the most suppressed in 5μL/L ClO2 gas insert treatment. 5μL/L ClO2 gas insert treatment showed higher firmness and soluble solids in both strawberry and tomato fruits. So, 5μL/L ClO2 gas insert treatment may be useful to prevent the fungal incidence as well as retaining the postharvest quality, and increase the shelf life of strawberry and tomato fruits for long term storage. This study was supported by Export Promotion Technology Development Program (314027-03), IPET, Ministry of Agriculture, Food and Rural Affairs, Republic of Korea.

Keywords: chlorine dioxide, ethylene, fungi, sodium hypochlorite

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Authors: Roman Graf, Sergiu Gordea, Heather M. Ryan

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This paper presents an approach for easy creation and classification of institutional risk profiles supporting endangerment analysis of file formats. The main contribution of this work is the employment of data mining techniques to support set up of the most important risk factors. Subsequently, risk profiles employ risk factors classifier and associated configurations to support digital preservation experts with a semi-automatic estimation of endangerment group for file format risk profiles. Our goal is to make use of an expert knowledge base, accuired through a digital preservation survey in order to detect preservation risks for a particular institution. Another contribution is support for visualisation of risk factors for a requried dimension for analysis. Using the naive Bayes method, the decision support system recommends to an expert the matching risk profile group for the previously selected institutional risk profile. The proposed methods improve the visibility of risk factor values and the quality of a digital preservation process. The presented approach is designed to facilitate decision making for the preservation of digital content in libraries and archives using domain expert knowledge and values of file format risk profiles. To facilitate decision-making, the aggregated information about the risk factors is presented as a multidimensional vector. The goal is to visualise particular dimensions of this vector for analysis by an expert and to define its profile group. The sample risk profile calculation and the visualisation of some risk factor dimensions is presented in the evaluation section.

Keywords: linked open data, information integration, digital libraries, data mining

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Authors: Youngmok Yun, Bosung Kim, Sungho Lee, Kyeongsu Jeon, Hyunwook Hwangbo, Byounggun Choi

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A betavoltaic battery converts nuclear energy released as beta particles (β-) directly into electrical energy. Betavoltaic cells are analogous to photovoltaic cells. The beta particle’s kinetic energy enters a p-n junction and creates electron-hole pairs. Subsequently, the built-in potential of the p-n junction accelerates the electrons and ions to their respective collectors. The major challenges are electrical conversion efficiencies and exact evaluation. In this study, the performance of betavoltaic battery was evaluated. The betavoltaic cell was evaluated in the same condition as radiation from radioactive isotope using by FE-SEM(field emission scanning electron microscope). The average energy of the radiation emitted from the Ni-63 radioisotope is 17.42 keV. FE-SEM is capable of emitting an electron beam of 1-30keV. Therefore, it is possible to evaluate betavoltaic cell without radioactive isotopes. The betavoltaic battery consists of radioisotope that is physically connected on the surface of Si-based PN diode. The performance of betavoltaic battery can be estimated by the efficiency of PN diode unit cell. The current generated by scanning electron microscope with fixed accelerating voltage (17keV) was measured by using faraday cup. Electrical characterization of the p-n junction diode was performed by using Nano Probe Work Station and I-V measurement system. The output value of the betavoltaic cells developed by this research team was 0.162 μw/cm2 and the efficiency was 1.14%.

Keywords: betavoltaic, nuclear, battery, Ni-63, radio-isotope

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Authors: Anam Layla, Qamar Abbas Syed, Tahir Zahoor, Muhammad Shahid

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Brassicaceae sprouts are promising candidates for functional food because of their unique phytochemistry and high nutrient density compared to their seeds and matured vegetables. Despite being admired for their health-promoting properties, white cabbage sprouts have been least explored for their nutritional significance and behavior to lactic acid fermentation. This study aimed to investigate the role of lactic acid fermentation i.e., inoculum vs. spontaneous, in reducing intrinsic toxicants load and improving nutrients delivering potential of the white cabbage sprouts. White cabbage sprouts with a 5 – 7 cm average size were processed as raw, blanched, Lactiplantibacillus plantarum inoculated fermentation and spontaneous fermentation. Plant material was dehydrated at 40˚C and evaluated for microbiological quality, macronutrients, minerals, and anti-nutrient contents. The results indicate L. plantarum inoculum fermentation of blanched cabbage sprouts (IF-BCS) to increase lactic acid bacteria count of the sprouts from 0.97 to 8.47 log CFU/g. Compared with the raw cabbage sprouts (RCS), inoculum fermented-raw cabbage sprouts (IF-RCS), and spontaneous fermented-raw cabbage sprouts (SF-RCS), the highest content of Ca (447 mg/ 100g d.w.), Mg (204 mg/100g d.w.), Fe (9.3 mg/100g d.w.), Zn (5 mg/100g d.w.) and Cu (0.5 mg/100g d.w.) were recorded in IF-BCS. L. plantarum led fermentation of BCS demonstrated a reduction in phytates, tannins, and oxalates contents at a rate of 42%, 66%, and 53%, respectively, while standalone lactic acid fermentation of the raw sprouts reduced the burden of anti-nutrients in a range between 32 to 56%. The results suggest L. plantarum led lactic acid fermentation coupled with sprouts blanching is the most promising way to improve the nutritional quality and safety of the white cabbage sprouts.

Keywords: lactic acid fermentation, anti-nutrients, mineral content, nutritional quality

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Authors: Freja Rydahl Rasmussen, Naja Villadsen, Stig Koust

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Air purifiers have become widely implemented in a wide range of settings, including households, schools, institutions, and hospitals, as they tackle the pressing issue of indoor air pollution. With their ability to enhance indoor air quality and create healthier environments, air purifiers are particularly vital when ventilation options are limited. These devices incorporate a diverse array of technologies, including HEPA filters, active carbon filters, UV-C light, photocatalytic oxidation, and ionizers, each designed to combat specific pollutants and improve air quality within enclosed spaces. However, the safety of air purifiers has not been investigated thoroughly, and many questions still arise when applying them. Certain air purification technologies, such as UV-C light or ionization, can unintentionally generate undesirable byproducts that can negatively affect indoor air quality and health. It is well-established that these technologies can inadvertently generate nanoparticles or convert common gaseous compounds into harmful ones, thus exacerbating air pollution. However, the formation of byproducts can vary across products, necessitating further investigation. There is a particular concern about the formation of the carcinogenic substance formaldehyde from common gases like acetone. Many air purifiers use mechanical filtration to remove particles, dust, and pollen from the air. Filters need to be replaced periodically for optimal efficiency, resulting in an additional cost for end-users. Currently, there are no guidelines for filter lifespan, and replacement recommendations solely rely on manufacturers. A market screening revealed that manufacturers' recommended lifespans vary greatly (from 1 month to 10 years), and there is a need for general recommendations to guide consumers. Activated carbon filters are used to adsorb various types of chemicals that can pose health risks or cause unwanted odors. These filters have a certain capacity before becoming saturated. If not replaced in a timely manner, the adsorbed substances are likely to be released from the filter through off-gassing or losing adsorption efficiency. The goal of this study is to investigate the lifespan of filters as well as investigate the potentially harmful effects of air purifiers. Understanding the lifespan of filters used in air purifiers and the potential formation of harmful byproducts is essential for ensuring their optimal performance, guiding consumers in their purchasing decisions, and establishing industry standards for safer and more effective air purification solutions. At this time, a selection of air purifiers has been chosen, and test methods have been established. In the following 3 months, the tests will be conducted, and the results will be ready for presentation later.

Keywords: air purifiers, activated carbon filters, byproducts, clean air, indoor air quality

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Authors: Nagore Guerra Bilbao, Clemente Lobato Fraile

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This paper outlines the design and development of the MENDEPRO questionnaire, designed to analyze mentoring performance within a professional development process carried out with professors at the University of the Basque Country, Spain. The study took into account the international research carried out over the past two decades into teachers' professional development, and was also based on a thorough review of the most common instruments used to identify and analyze mentoring styles, many of which fail to provide sufficient psychometric guarantees. The present study aimed to gather empirical data in order to verify the metric quality of the questionnaire developed. To this end, the process followed to validate the theoretical construct was as follows: The formulation of the items and indicators in accordance with the study variables; the analysis of the validity and reliability of the initial questionnaire; the review of the second version of the questionnaire and the definitive measurement instrument. Content was validated through the formal agreement and consensus of 12 university professor training experts. A reduced sample of professors who had participated in a lifelong learning program was then selected for a trial evaluation of the instrument developed. After the trial, 18 items were removed from the initial questionnaire. The final version of the instrument, comprising 33 items, was then administered to a sample group of 99 participants. The results revealed a five-dimensional structure matching theoretical expectations. Also, the reliability data for both the instrument as a whole (.98) and its various dimensions (between .91 and .97) were very high. The questionnaire was thus found to have satisfactory psychometric properties and can therefore be considered apt for studying the performance of mentoring in both induction programs for young professors and lifelong learning programs for senior faculty members.

Keywords: higher education, mentoring, professional development, university teaching

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Authors: Danutė Jablonskytė-Raščė, Vidas Damanauskas

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The wheat (Triticum) genus is divided into many species, of which only two are widely distributed in the world - common wheat (Triticum aestivum L.) and durum wheat (Triticum durum Desf.). Common (soft) wheat is the most common type of wheat in the world and the most suitable for the harsh climate of Lithuania, but the grains have lower protein content and poorer nutritional properties. Durum wheat is characterized by a high protein content of the grain, but it is a crop of warmer climates grown in southern countries, Italy, Spain, the United States, Egypt, etc. Today's important issue is food, its resources and quality. The research focuses on healthier food grown in our conditions, the quality of which recently depends a lot not only on the cultivation technology but also on the warming climate conditions. Climatic conditions change the distribution of fungi and their hosts. Plants that have grown in our climate for many years have adapted to the use of fungicides, so the aim is to study cereal varieties grown in warmer climates and compare them with our country's varieties, studying their nutritional value and the spread of fungal diseases. The field experiments of different varieties of wheat were conducted at Joniškėlis Experimental Station of the Lithuanian Research Centre for Agriculture and Forestry in 2023. The soil of the experimental site was Endocalcari-Endohypogleyic Cambisol (CMg-n-w-can). The research was designed to identify the resistance to leaf diseases and the nutritional value of various wheat varieties. This research aims to focus on healthier food grown in our conditions, the quality of which recently depends a lot not only on the cultivation technology but also on the conditions of the warming climate. The study found that hot and humid summer weather led to the spread of foliar diseases in wheat. Tan spot (Pyrenophora tritici-repentis) is mostly spread in wheat crops. This disease had an average prevalence of 86.90%. The wheat crop was sparse, so this year was unfavorable for the spread of powdery mildew (Blumeria graminis). Dry weather prevailed during the period of flowering of cereals, which prevented the spread of ear diseases. Examining the qualitative indicators of grain, it was found that durum wheat had the best parameters.

Keywords: varieties, wheat, leaf disease, grain quality

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Authors: Angga Hidayah Ramadhan, Luciana Andrawina, M. Azani Hasibuan

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Data will be as a core of the decision if it has a good treatment or process, which is process that data into information, and information into knowledge to make a wisdom or decision. Today, many companies have not realize it include XYZ University Admission Directorate as executor of National Admission called Seleksi Masuk Bersama (SMB) that during the time, the workers only uses their feeling to make a decision. Whereas if it done, then that company can analyze the data to make a right decision to get a pin sales from student candidate or registrant that follow SMB as many as possible. Therefore, needs Knowledge Management System (KMS) with Geographic Information System (GIS) use 5C4C that can process that company data becomes more useful and can help make decisions. This information system can process data into information based on the pin sold data with 5C (Contextualized, Categorize, Calculation, Correction, Condensed) and convert information into knowledge with 4C (Comparing, Consequence, Connection, Conversation) that has been several steps until these data can be useful to make easier to take a decision or wisdom, resolve problems, communicate, and quicker to learn to the employees have not experience and also for ease of viewing/visualization based on spatial data that equipped with GIS functionality that can be used to indicate events in each province with indicator that facilitate in this system. The system also have a function to save the tacit on the system then to be proceed into explicit in expert system based on the problems that will be found from the consequences of information. With the system each team can make a decision with same ways, structured, and the important is based on the actual event/data.

Keywords: 5C4C, data, information, knowledge

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Authors: Zebiri Saliha

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Ochratoxin A (OTA) is a mycotoxin produced by certain species of the genera Aspergillus and Penicillium, primarily found in cereals, coffee, and grapevine products. Its accumulation in the body can lead to nephrotoxic, teratogenic, immunosuppressive, and carcinogenic effects. The objective of this study is to investigate the contamination of consumed wheat and its derivatives by toxic fungi in Algeria. For this purpose, an analysis of 200 samples was conducted, including 90 samples of durum wheat and common wheat and 110 samples of wheat derivatives collected from mills (semolina and flour manufacturers). The results revealed an average fungal contamination rate ranging from 60% to 100%. The identified fungal isolates primarily belonged to the genera Aspergillus (70%), Penicillium (27.5%), Alternaria (40%), and Mucor (19.4%). The density of the fungal flora was higher in products intended for animal consumption, such as durum wheat flour (2525 CFU/g), wheat scraps (3175 CFU/g), and wheat bran (2950 CFU/g). Conversely, low fungal density was observed in fine semolina (900 CFU/g) and flour (800 CFU/g) intended for human consumption. The genus Penicillium was isolated in 46% of the analyzed samples of durum wheat derivatives and in 62.7% of the analyzed samples of common wheat derivatives. The Aspergillus genus dominated the majority of the analyzed samples. Molecular identification of Aspergillus and Penicillium isolates by sequencing ITS1-5.8S-ITS2 regions of DNAr and a part of the calmodulin (CaM) gene indicated that the species involved in the production of OTA in wheat and its derivatives were mainly Aspergillus ochraceus, A. westerdijkia, A. alliaceus, A. carbonarius, and Penicillium islandicus. The amounts of OTA produced by these species were determined by HPLC-FLD and ranged between 0,8.9 and 3033μg/g. Given that food safety and quality are major concerns today, understanding the microbial biodiversity of wheat is crucial because it is a staple food in Algeria.

Keywords: wheat derivatives, Aspergillus, microbial biodiversity, OTA

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Authors: Nibal Al-Batsh, Issam A. Al-Khatib, Subha Ghannam

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Yatta is a town in the Governorate of Hebron, located 9 km south of Hebron City in the West Bank. The town houses over 100,000 people, 49% of which are females; a population that doubles every 15 years. Yatta has been connected to a water network since 1974 serving nearly 85% of the households. The water network is old and inadequate to meet the needs of the population. The water supply made available to the area is also very limited, estimated to be around 20 l/c/d. Residents are thus forced to rely on water vendors which supply water with a lower quality compared to municipal water while being 400% more expensive. As a cheaper and more reliable alternative, rainwater harvesting is a common practice in the area, with the majority of the households owning at least one cistern. Rainwater harvesting is of great socioeconomic importance in areas where water sources are scarce or polluted. In this research, the quality of harvested rainwater used for drinking and domestic purposes in the Yatta area was assessed throughout a year. A total of 100 samples, were collected from (cisterns) with an average capacity of 69 m3, which are adjacent to cement-roof catchment areas with an average area of 145 m2. Samples were analyzed for a number of parameters including: pH, alkalinity, hardness, turbidity, Total Dissolved Solids (TDS), NO3, NH4, chloride and salinity. Biological and microbiological contents such as Total Coliforms (TCC) and Fecal Coliforms (FC) bacteria were also tested. Results showed that most of the rainwater samples were within WHO and EPA guidelines set for chemical parameters. The research also addressed the impact of different socioeconomic attributes on rainwater harvesting through questionnaire that was pre-tested before the actual statically sample is collected.

Keywords: rainwater, harvesting, water quality, socio-economic aspects

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Authors: O. Yu Shchelkova, E. B. Usmanova

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Introduction: Last decades scientific research of quality of life (QoL) is developing fast worldwide. QoL concept pays attention to emotional experience of disease in patients, particularly to personal sense of possibility to satisfy actual needs and possibility of full social functioning in spite of disease limitations. QoL in oncological patients is studied intensively. Nevertheless, the issue of QoL in patients with bone tumors focused on psychological factors of QoL and relation to disease impact on QoL is not discussed. The aim of the study was to reveal the basic aspects and personality factors of QoL in patients with bone tumor. Results: Study participants were 139 patients with bone tumors. The diagnoses were osteosarcoma (n=42), giant cell tumor (n=32), chondrosarcoma (n=32), Ewing sarcoma (n=10) and bone metastases (n=23). The study revealed that patients with bone metastases assess their health significantly worse than other patients. Besides patients with osteosarcoma evaluate their general health higher than patients with giant cell tumors. Social functioning in patients with chondrosarcoma is higher than in patients with bone metastases and patients with giant cell tumor. Patients with chondrosarcoma have higher physical functioning and less restricted in daily activities than patients with bone metastases. Patients with bone metastases characterize their pain as more widespread than patients with primary bone tumors and have more functional restrictions due to bone incision. Moreover, the study revealed personality significant influence on QoL related to bone tumors. Such characteristics in structure of personality as high degree of self-consciousness, personal resources, cooperation and disposition to positive reappraisal in difficult situation correspond to higher QoL. Otherwise low personal resources and slight problem solving behaviour, low degree of self-consciousness and high social dependence correspond to decrease of QoL in patients with bone tumors. Conclusion: Patients with bone metastasis have lower QoL compared to patients with primary bone tumors. Patients with giant cell tumor have the worth quality of life among patients with primary bone tumors. Furthermore, the results revealed differences in QoL parameters associated with personality characteristics in patients with bone tumors. Such psychological factors as future goals, interest in life and emotional saturation, besides high degree of personal resources and cooperation influence on increasing QoL in patients with bone tumors.

Keywords: quality of life, psychological factors, bone tumor, personality

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Authors: Richard G. Boakye, Dara A Stanley, Mathavan Vickneswaran, Blanaid White

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The cultivation of cocoa (Theobroma cocoa), an important cash crop that contributes immensely towards the economic growth of several Western African countries, depends almost entirely on pesticide application owing to the plant’s vulnerability to pest and disease attacks. However, the extent to which pesticides inputted for cocoa cultivation impact bees and bee products has rarely received attention in research. Through this study, the effects of pesticides applied for cocoa cultivation on honey in Ghana were examined by evaluating honey samples from cocoa and forest ecosystems in Ghana. An analysis of five honey samples from each land use type confirmed pesticide contaminants from these land use types at measured concentrations for acetamiprid (0.051mg/kg); imidacloprid (0.004-0.02 mg/kg), thiamethoxam (0.013-0.017 mg/kg); indoxacarb (0.004-0.045 mg/kg) and sulfoxaflor (0.004-0.026 mg/kg). None of the observed pesticide concentrations exceeded EU maximum residue levels, indicating no compromise of the honey quality for human consumption. However, from the results, it could be inferred that toxic effects on bees may not be ruled out because observed concentrations largely exceeded the threshold of 0.001 mg/kg at which sublethal effects on bees have previously been reported. One of the most remarkable results to emerge from this study is the detection of imidacloprid in all honey samples analyzed, with sulfoxaflor and thiamethoxam also being detected in 93% and 73% of the honey samples, respectively. This suggests the probable prevalence of pesticide use in the landscape. However, the conclusions reached in this study should be interpreted within the scope of pesticide applications within Bia West District and not necessarily extended to other cocoa-producing districts in Ghana. Future studies should therefore include multiple cocoa-growing districts and other non-cocoa farming landscapes. Such an approach can give a broader outlook on pesticide residues in honey produced in Ghana.

Keywords: honey, cocoa, pesticides, bees, land use, landscape, residues, Ghana

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Authors: Hailemikael Negussie, Sebla Arın Ensarioğlu

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In February 2023 Southeastern Türkiye and Northwestern Syria were hit by two consecutive earthquakes with high magnitude leaving thousands dead and thousands more homeless. The housing crisis in the affected areas has resulted in the need for a fast and qualified solution. There are a number of solutions, one of which is the use of modular designs to rebuild the cities that have been affected. Modular designs are prefabricated building components that can be quickly and efficiently assembled on-site, making them ideal to build structures with faster speed and higher quality. These structures are flexible, adaptable, and can be customized to meet the specific needs of the inhabitants, in addition to being more energy-efficient and sustainable. The prefabricated nature also assures that the quality of the products can be easily controlled. The reason for the collapse of most of the buildings during the earthquakes was found out to be the lack of quality during the construction stage. Using modular designs allows a higher control over the quality of the construction materials being used. The use of modular designs for a project of this scale presents some challenges, including the high upfront cost to design and manufacture components. However, if implemented correctly, modular designs can offer an effective and efficient solution to the urgent housing needs. The aim of this paper is to explore the potential of modular housing for mid- and long-term earthquake-resistant housing needs in the affected disaster zones after the earthquakes of February 2023. In the scope of this paper the adaptability of modular, prefabricated housing designs for the post-disaster environment, the advantages and disadvantages of this system will be examined. Elements such as; the current conditions of the region where the destruction happened, climatic data, topographic factors will be examined. Additionally, the paper will examine; examples of similar local and international modular post-earthquake housing projects. The region is projected to enter a rapid reconstruction phase in the following periods. Therefore, this paper will present a proposal for a system that can be used to produce safe and healthy urbanization policies without causing new aggrievements while meeting the housing needs of the people in the affected regions.

Keywords: post-disaster housing, earthquake-resistant design, modular design, housing, Türkiye

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Authors: Piotr Prewysz-Kwinto, Grazyna Voss

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

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

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Authors: András Szekrényes

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Delamination is one of the major failure modes in laminated composite structures. Delamination tips are mostly captured by spatial numerical models in order to predict crack growth. This paper presents some mechanical models of delaminated composite shells based on shallow shell theories. The mechanical fields are based on a third-order displacement field in terms of the through-thickness coordinate of the laminated shell. The undelaminated and delaminated parts are captured by separate models and the continuity and boundary conditions are also formulated in a general way providing a large size boundary value problem. The system of differential equations is solved by the state space method for an elliptic delaminated shell having simply supported edges. The comparison of the proposed and a numerical model indicates that the primary indicator of the model is the deflection, the secondary is the widthwise distribution of the energy release rate. The model is promising and suitable to determine accurately the J-integral distribution along the delamination front. Based on the proposed model it is also possible to develop finite elements which are able to replace the computationally expensive spatial models of delaminated structures.

Keywords: J-integral, levy method, third-order shell theory, state space solution

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Authors: Mustahsan Mir, Ahmed Hassanin, Mohammed A. Al-Saleh

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The layout optimization of building blocks of unequal areas has applications in many disciplines including VLSI floorplanning, macrocell placement, unequal-area facilities layout optimization, and plant or machine layout design. A number of heuristics and some analytical and hybrid techniques have been published to solve this problem. This paper presents an efficient high-quality building-block layout design technique especially suited for solving large-size problems. The higher efficiency and improved quality of optimized solutions are made possible by introducing the concept of Promising Infant Clusters in a constructive placement procedure. The results presented in the paper demonstrate the improved performance of the presented technique for benchmark problems in comparison with published heuristic, analytic, and hybrid techniques.

Keywords: block layout problem, building-block layout design, CAD, optimization, search techniques

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Authors: Supattra Kanchanopast

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The purpose of this research was to identify factors that influenced the trust of e-commerce within retail businesses. In order to achieve the objectives of this research, the researcher collected data from random e-commerce users in Bangkok. The data was comprised of the results of 382 questionnaires. The data was analyzed by using descriptive statistics, which included frequency, percentages, and the standard deviation of pertinent factors. Multiple regression analysis was also used. The findings of this research revealed that the majority of the respondents were female, 25-40 years old, and graduated a bachelor degree. The respondents mostly worked in private sectors and had monthly income between 15,000-25,000 baht. The findings also indicate that information quality factors, website design factors, service quality factor, security factor and advertising factors as significant factors effecting customer trust of e-commerce in online retail. The hypotheses testing revealed that these factors in e-commerce had an effect on customer’s trust in the same direction with high level.

Keywords: e-commerce, online retail, Retail business, trust, website

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Authors: Souid Wafa, Boudjenah-Haroun Saliha, Khacef Linda

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In this work, we focused on the valuation of discharges from the dairy industry. Whey is by-product of dairy industry, which is a formidable pollution factor and contains components (lactose, minerals and proteins) with high nutritional value. Whey is an excellent culture medium for microorganisms. The objective of our work is to investigate the ability of a lactic strain (of the genus Lactococcus) to grow in culture media based on whey of cattle and camels and comparing it with that recorded on M17 as indicator medium. In this study we isolated from a local sample of camel milk a lactic strain (S1).the strain had positive Gram shaped, cocci form and catalase (-). The strain has been purified by the method of streaks on M17 medium. Phenotypic identification allows us to classify this strain in the species: Lactococcus lactis subsp. Cremoris. We subsequently tested the ability of this strain to grow in cattle whey medium and camel whey, both media were deproteinized and unsupplemented. The obtained results revealed that: The cattle and camel whey are appropriate media for the growth of the strain Lactococcus lactis subsp cremoris but is more adapted to grow on a medium rich in lactose as the camel whey. In fact, after 48h and at initial pH 6.8 this strain acidified more camel whey (pH 3.99) than cattle whey (pH 4.8). And biomass produced in the camel whey is 1.50g /1 by contributing to the cattle whey which is 1g / l.

Keywords: cremoris, dairy industry, Lactococcus lactis subsp, medium, whey

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Authors: A. Llopis Alvarez, D. Muller-Eie

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Participatory GIS (geographic information systems) are designed for community mapping exercises in order to produce spatial representations of local knowledge. Ideally, participatory GIS caters to public participation through the use of spatial data in order to increase community-led policy-and decision-making. Having defined a spatial object, such as a neighborhood, subjective mapping involves attaining a description of the spatial, physical, social and psychological characteristics of that spatial object. This paper highlights an emerging appreciation of the subjective component, particularly in spatial analyses. The beliefs, feelings, and behaviors associated with an urban area reflect its sense of place for an individual or a group. It is important therefore to understand what types of beliefs, emotions, and behavioral patterns are relevant to particular resident, groups and urban scales. In this sense, resident’s emotional attachment to their urban areas motivates civic engagement and facilitates awareness of its strengths and its problems. Similarly, subjective perceptions act in complex ways to influence the formation and maintenance of social identity and quality of life. This paper reports on findings from a case study of immigrant population in Norwegian cities, their residential conditions and their relationship to quality of urban life. Cognitive mapping methodologies are used in this study to understand local perceptions of urban qualities. Thus, measures to alleviate disadvantages and improve quality of urban life are more likely to be effective when they are informed by an understanding of a place as constructed by those who live in it, meaning their subjective perceptions about it.

Keywords: mapping methodologies, participatory GIS, perceptual maps, public participation, spatial analysis, subjective perceptions

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Authors: Pedro Dias, Lurdes Verissimo, Maria Joao Baptista, Ana Pinheiro, Patricia Oliveira-Silva, Sofia Serra, Daniela Coimbra

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To achieve a high standard in performance, a musician must be well in all aspects of health (physical, mental and social). Anxiety in performance is related to the high level of coordination and skill needed in performance, as well as to the public evaluation of the performer. It affects some key elements of performance, such as concentration, memory, motor coordination, and relaxation. This work presents two studies focused on the adaptation and evaluation of the psychometric properties of the Music Performance Anxiety Inventory (MPAI-A) in young Portuguese music students. The first study was conducted with a sample of 161 adolescent music students, who responded to the Portuguese version of this instrument, and to the State-Trait Anxiety Inventory for Children (STAIC-c2). Validity and reliability were examined, and this measure revealed robust psychometric properties in this sample. The second study aimed to adapt the MPAI to a younger population (one hundred 8-10 years-old music students). Again, the MPAI and the STAIC c-2 were used in this study. Exploratory factor analysis, correlations, and internal consistency were used to evaluate the final children version of the instrument (MPAI-C), presenting a different factor structure compared to the adolescent version (10 items organized in 2 factors) and high levels of reliability and convergent validity.

Keywords: anxiety, assessment, children and adolescents, music performance

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Authors: Diafat Abdelouahab, Ekhalfi A Hammoudia, Meribai Abdelmalek A, Bahloul Ahmedb

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The present study aimed to characterize 30 honey samples from the Bordj Bou Arreridj region (Algeria) regarding their floral origins, physicochemical parameters, mineral composition and microbial safety. Mean values obtained for physicochemical parameters were: pH 4.11, 17.17% moisture, 0.0061% ash, 370.57μS cm−1 electrical conductivity, 21.98 meq/kg free acidity, and 9.703 mg/kg HMF. The mineral content was determined by atomic absorption spectrometry. The mean values obtained were (mg/kg): Fe, 7.5714; Mg, 37.68; Na, 186,63; Zn, 3,86; Pb, 0,4869 × 10-3 ; Cd, 267 × 10-3. Aerobic mesophiles, fecal coliforms and sulphite-reducing clostridia were the microbial contaminants of interest studied. Microbiologically, the honey quality was considered good and all samples showed to be negative in respect to safety parameters. The results obtained for physicochemical characteristics of Bordj Bou Arreridj honey indicate a good quality level, adequate processing, good maturity and freshness.

Keywords: pollen analysis, physicochemical analysis, mineral content, microbial contaminants

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Authors: Sutida Maneeanakekul, Dusit Wechakit, Somsak Piriyayota

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Coastal erosion is a major problem in Thailand, in both the Gulf of Thailand and the Andaman Sea coasts. According to the Department of Marine and Coastal Resources, land erosion occurred along the 200 km coastline with an average rate of 5 meters/year. Coastal erosion affects public and government properties, as well as the socio-economy of the country, including emigration in coastal communities, loss of habitats, and decline in fishery production. To combat the problem of coastal erosion, projects utilizing bamboo sticks for coastal defense against erosion were carried out in 5 areas beginning in November, 2010, including: Pak Klong Munharn- Samut Songkhram Province; Ban Khun Samutmaneerat, Pak Klong Pramong and Chao Matchu Shrine-Samut Sakhon Province,and Pak Klong Hongthong – Chachoengsao Province by Marine and Coastal Resources Department. In 2012, an evaluation of the effectiveness of solving the problem of coastal erosion by using bamboo stick was carried out, with a focus on three aspects. Firstly, the change in physical and biological features after using the bamboo stick technique was assessed. Secondly, participation of people in the community in the way of managing the problem of coastal erosion were these aspects evaluated as part of the study. The last aspect that was evaluated is the satisfaction of the community toward this technique. The results of evaluation showed that the amounts of sediment have dramatically changed behind the bamboo sticks lines. The increase of sediment was found to be about 23.50-56.20 centimeters (during 2012-2013). In terms of biological aspect, there has been an increase in mangrove forest areas, especially at Bang Ya Prak, Samut Sakhon Province. Average tree density was found to be about 4,167 trees per square meter. Additionally, an increase in production of fisheries was observed. Presently, the change in the evaluated physical features tends to increase in every aspect, including the satisfaction of people in community toward the process of solving the erosion problem. People in the community are involved in the preparatory, operation, monitoring and evaluation process to resolve the problem in the medium levels.

Keywords: bamboo sticks, coastal erosion, rehabilitate, Thailand sustainable development approach

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Authors: Pooja Kumbhare

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Water is an important resource for the survival of life. The inadequate availability of surface water makes people depend on ground water for fulfilling their needs. However, ground water is generally too hard to satisfy the requirements for domestic as well as industrial applications. Removal of hardness involves various techniques such as lime soda process, ion exchange, reverse osmosis, nano-filtration, distillation, and, evaporation, etc. These techniques have individual problems such as high annual operating cost, sediment formation on membrane, sludge disposal problem, etc. Electrocoagulation (EC) is being explored as modern and cost-effective technology to cope up with the growing demand of high water quality at the consumer end. In general, earlier studies on electrocoagulation for hardness removal are found to deploy batch processes. As batch processes are always inappropriate to deal with large volume of water to be treated, it is essential to develop continuous flow EC process. So, in the present study, an attempt is made to investigate continuous flow EC process for decreasing excessive hardness of bore-well water. The experimental study has been conducted using 12 aluminum electrodes (25cm*10cm, 1cm thick) provided in EC reactor with volume of 8 L. Bore well water sample, collected from a local bore-well (i.e. at – Vishrambag, Sangli; Maharashtra) having average initial hardness of 680 mg/l (Range: 650 – 700 mg/l), was used for the study. Continuous flow electrocoagulation experiments were carried out by varying operating parameters specifically reaction time (Range: 10 – 60 min), voltage (Range: 5 – 20 V), current (Range: 1 – 5A). Based on the experimental study, it is found that hardness removal to the desired extent could be achieved even for continuous flow EC reactor, so the use of it is found promising.

Keywords: hardness, continuous flow EC process, aluminum electrode, optimal operating parameters

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Authors: Mohd Ayyub Khan, Nadeem Akhtar

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Due to recent advances in wireless communication technologies and hand-held devices, there is a huge demand for video-based applications such as video surveillance, video conferencing, remote surgery, Digital Video Broadcast (DVB), IPTV, online learning courses, YouTube, WhatsApp, Instagram, Facebook, Interactive Video Games. However, the raw videos posses very high bandwidth which makes the compression a must before its transmission over the wireless channels. The High Efficiency Video Codec (HEVC) (also called H.265) is latest state-of-the-art video coding standard developed by the Joint effort of ITU-T and ISO/IEC teams. HEVC is targeted for high resolution videos such as 4K or 8K resolutions that can fulfil the recent demands for video services. The compression ratio achieved by the HEVC is twice as compared to its predecessor H.264/AVC for same quality level. The compression efficiency is generally increased by removing more correlation between the frames/pixels using complex techniques such as extensive intra and inter prediction techniques. As more correlation is removed, the chances of interdependency among coded bits increases. Thus, bit errors may have large effect on the reconstructed video. Sometimes even single bit error can lead to catastrophic failure of the reconstructed video. In this paper, we study the performance of HEVC bitstream over additive white Gaussian noise (AWGN) channel. Moreover, HEVC over Quadrature Amplitude Modulation (QAM) combined with forward error correction (FEC) schemes are also explored over the noisy channel. The video will be encoded using HEVC, and the coded bitstream is channel coded to provide some redundancies. The channel coded bitstream is then modulated using QAM and transmitted over AWGN channel. At the receiver, the symbols are demodulated and channel decoded to obtain the video bitstream. The bitstream is then used to reconstruct the video using HEVC decoder. It is observed that as the signal to noise ratio of channel is decreased the quality of the reconstructed video decreases drastically. Using proper FEC codes, the quality of the video can be restored up to certain extent. Thus, the performance analysis of HEVC presented in this paper may assist in designing the optimized code rate of FEC such that the quality of the reconstructed video is maximized over wireless channels.

Keywords: AWGN, forward error correction, HEVC, video coding, QAM

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Authors: Mehdi Moayyedian, Kazem Abhary, Romeo Marian

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This paper presents an evaluation of a plastic defect in injection molding before it occurs in the process; it is known as the short shot defect. The evaluation of different parameters which affect the possibility of short shot defect is the aim of this paper. The analysis of short shot possibility is conducted via SolidWorks Plastics and Taguchi method to determine the most significant parameters. Finite Element Method (FEM) is employed to analyze two circular flat polypropylene plates of 1 mm thickness. Filling time, part cooling time, pressure holding time, melt temperature and gate type are chosen as process and geometric parameters, respectively. A methodology is presented herein to predict the possibility of the short-shot occurrence. The analysis determined melt temperature is the most influential parameter affecting the possibility of short shot defect with a contribution of 74.25%, and filling time with a contribution of 22%, followed by gate type with a contribution of 3.69%. It was also determined the optimum level of each parameter leading to a reduction in the possibility of short shot are gate type at level 1, filling time at level 3 and melt temperature at level 3. Finally, the most significant parameters affecting the possibility of short shot were determined to be melt temperature, filling time, and gate type.

Keywords: injection molding, plastic defects, short shot, Taguchi method

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Authors: A.M. Kaja, Q. Yu, H.J.H Brouwers

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An increased functionality of concrete towards higher eco-efficiency is nowadays of great importance due to the decreasing air quality in urban areas. Surface modifications of concrete walls and roads, as a coating or an intermixing of the surface layer with TiO₂, provide an opportunity to improve the air quality by reducing NOx via photocatalytic phenomena. Nevertheless, there are still concerns regarding the cost-efficiency as well as the toxicity of intermediate products which can be produced during the photocatalysis, limiting a widespread adoption of these materials. This study addresses the problem of the selectivity of cement mortars towards nitrate in terms of microstructural characteristics and hydration products. The ability of cement mortars matrix intermixed with commercial TiO₂ and TiO₂-SiO₂ composite to abate NO₂ is investigated. The influence of hydration products formed under the carbonation facilitating conditions is discussed and solutions how to optimize the mix design are proposed. The incorporation of the TiO₂-SiO₂ composite into cement mortar is found to increase the nitrate selectivity index.

Keywords: cement matrix, NO₂ abatement, photocatalysis, TiO₂-SiO₂ composite

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Authors: C. Chhorn, S. H. Han, S. W. Lee

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Roller-compacted concrete (RCC) has been used for decades in many pavement applications due to its economic cost and high construction speed. However, due to the lack of deep researches and experiences, this material has not been widely employed. An RCC mixture with appropriate consistency can induce high compacted density, while high density can induce good aggregate interlock and high strength. Consistency of RCC is mainly known to define its constructability. However, it was not well specified how this property may affect other properties of a constructed RCC pavement (RCCP). This study suggested the possibility of an ideal range of consistency that may provide adequate quality of RCCP. In this research, five sections of RCCP consisted of both 13 mm and 19 mm aggregate sections were investigated. The effects of consistency on compacted depth, strength, international roughness index (IRI), skid resistance are examined. From this study, a new range of consistency is suggested for RCCP application.

Keywords: compacted depth, consistency, international roughness index (IRI), pavement, roller-compacted concrete (RCC), skid resistance, strength

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Authors: Muhammad Naeem Chaudhry, Fahim Nawaz, Rana Nauman Shabbir

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New strategies aimed at increasing the resilience of crop plants to the negative effects of climate change represent important research priorities of plant scientists. The use of soil microorganisms to alleviate abiotic stresses like drought has gained particular importance in recent past. A field experiment was planned to investigate the effect of phosphorous solubilizing bacteria on yield and seed quality of Camelina (Camelina sativa L.) under water deficit conditions. The study was conducted at Agronomic Research Farm, University College of Agriculture and Environmental Sciences, The Islamia University Bahawalpur, during 4th week of November, 2013. The available seeds of Camelina sativa were inoculated with two bacterial strains (pseudomonas and Bacillus spp.) and grown under various water stress levels i.e. D0, (four irrigations), D3 (three irrigation), D2 (two irrigations), and D1 (one irrigation). The results revealed that drought stress significantly reduced the plant growth and yield, consequently reducing protein contents and oil concentration in camelina. The exposure to drought stress decreased plant height (16%), plant population (27%), number of fertile branches (41-59%), number of pods per plant (35%) and seed per pod (33%). Drought stress also exerted a negative impact on yield characteristics by reducing the 1000-seed weight (65%), final seed yield (52%), biological yield (22%) and harvest index (39%) of camelina. However, the inoculation of seeds with Pseudomonas and Bacillus spp. promoted the plant growth characterized by increased plant height and enhanced plant population. It was noted that inoculation of seeds with Pseudomonas resulted in the maximum plant population (113.4 cm), primary branches (19 plant-1), and number of pods (664 plant-1), whereas Bacillus inoculation resulted in maximum plant height (113.4 cm), seeds per pod (15.9), 1000-seed weight (1.85 g), and seed yield (3378.8 kg ha-1). Moreover, the inoculation with Bacillus also significantly improved the quality attributes of camelina and gave 3.5% and 2.1% higher oil contents than Pseudomonas and control (no-inoculation), respectively. Similarly, the same strain also resulted in maximum protein contents (33.3%). Our results confirmed the hypothesis that inoculation of seeds with phosphorous solubilizing bacterial strains is an effective, viable and environment-friendly approach to improve yield and quality of camelina under water deficit conditions. However, further studies are suggested to investigate the physiological and molecular processes, stimulated by bacterial strains, for increasing drought tolerance in food crops.

Keywords: Camelina, drought stress, phosphate solubilizing bacteria, seed quality

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Authors: Harsha B. R., Anil Kumar K. S.

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Climate and soils are the two most dynamic entities among the factors affecting growth and grapes productivity. Studying of prevailing climate over the years in a region provides sufficient information related to management practices to be carried out in vineyards. Evaluating the suitability of vineyard soils under different climatic conditions serves as the yardstick to analyse the performance of grapevines. This study was formulated to study the climate and evaluate the site-suitability of soils in vineyards of southern Karnataka, which has registered its superiority in the quality production of wine. Ten soil profiles were excavated for suitability evaluation of soils, and six taluks were studied for climatic analysis. In almost all the regions studied, recharge starts at the end of the May or June months, peaking in either September or October months. Soil Starts drying from mid of December months in the taluks studied. Bangalore North (Rajanukunte) soils were highly suited for grapes cultivation with no or slight limitations. Bangalore North (GKVK Farm) was moderately suited with slight to moderate limitations of slope and available nitrogen content. Moderate suitability was observed in the rest of the profiles studied in Eastern dry zone soils with the slight to moderate limitations of either organic carbon or available nitrogen or both in the Eastern dry zone. Magadi (Southern dry zone) soils were moderately suitable with slight to moderate limitations of graveliness, available nitrogen, organic carbon, and exchangeable sodium percentage. Sustainable performance of vineyards in terms of yield can be achieved in these taluks by managing the constraints existing in soils.

Keywords: climatic analysis, dry zone, water recharge, growing period, suitability, sustainability

Procedia PDF Downloads 112