Search results for: Osman Hassan

Authors: A. Bahieldin, A. Atef, S. Edris, N. O. Gadalla, S. M. Hassan, M. A. Al-Kordy, A. M. Ramadan, A. S. M. Al- Hajar, F. M. El-Domyati

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The idea of this work is based on a natural exciting phenomenon suggesting that suppression of genes related to the program cell death (or PCD) mechanism might help the plant cells to efficiently tolerate abiotic stresses. The scope of this work was the detection of PCD-related transcription factors (TFs) that might also be related to salt stress tolerance in plant. Two model plants, e.g., tobacco and Arabidopsis, were utilized in order to investigate this phenomenon. Occurrence of PCD was first proven by Evans blue staining and DNA laddering after tobacco leaf discs were treated with oxalic acid (OA) treatment (20 mM) for 24 h. A number of 31 TFs up regulated after 2 h and co-expressed with genes harboring PCD-related domains were detected via RNA-Seq analysis and annotation. These TFs were knocked down via virus induced gene silencing (VIGS), an RNA interference (RNAi) approach, and tested for their influence on triggering PCD machinery. Then, Arabidopsis SALK knocked out T-DNA insertion mutants in selected TFs analogs to those in tobacco were tested under salt stress (up to 250 mM NaCl) in order to detect the influence of different TFs on conferring salt tolerance in Arabidopsis. Involvement of a number of candidate abiotic-stress related TFs was investigated.

Keywords: VIGS, PCD, RNA-Seq, transcription factors

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Authors: Mohamed Hassan Gundu, Jaeseung Lee, Muhammad Faizan Chinannai, Hyunchul Ju

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In this study, we present the effects of bipolar plate design to control the temperature of the cell and ensure effective water management under an excessive amount of air flow and low humidification conditions in the proton exchange membrane fuel cell (PEMFC). The PEMFC model developed and applied to consider a three type of bipolar plate that is defined by ratio of inlet channel width to outlet channel width. Simulation results show that the design which has narrow gas inlet channel and wide gas outlet channel width (wide coolant inlet channel and narrow coolant outlet channel width) make the relative humidity and water concentration increase in the channel and the catalyst layer. Therefore, this study clearly demonstrates that the dehydration phenomenon can be decreased by using design of bipolar plate with narrow gas inlet channel and wide gas outlet channel width (wide coolant inlet channel and narrow coolant outlet channel width).

Keywords: PEMFC, air-cooling, relative humidity, water management, water concentration, oxygen concentration

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Authors: Anmar Dulaimi, Hassan Al Nageim, Felicite Ruddock, Linda Seton

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Fast-curing cold bituminous emulsion mixture (CBEM) including active filler from high calcium fly ash (HCFA) and waste material (LJMU-A2) has been developed in this study. This will overcome the difficulties related with the use of hot mix asphalt such as greenhouse gases emissions and problems in keeping the temperature when transporting long distance. The aim of this study is to employ petrographic examinations using scanning electron microscopy (SEM) for characterizing the hydrates microstructure, in a new binary blended cement filler (BBCF) system. The new BBCF has been used as a replacement to traditional mineral filler in cold bituminous emulsion mixtures (CBEMs), comprises supplementary cementitious materials containing high calcium fly ash (HCFA) and a waste material (LJMU-A2). SEM analysis demonstrated the formation of hydrates after varying curing ages within the BBCF. The accelerated activation of HCFA by LJMU-A2 within the BBCF was revealed and as a consequence early and later stiffness was developed in novel CBEM.

Keywords: cold bituminous emulsion mixtures, indirect tensile stiffness modulus, scanning electron microscopy (SEM), and high calcium fly ash

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Authors: Hassan Youssef Mohamed

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In this paper, we show new wave equations, and by using the equations, we concluded that the strong force and the weak force are not fundamental, but they are quantum effects for electromagnetism. This result is different from the current scientific understanding about strong and weak interactions at all. So, we introduce three evidences for our theory. First, we prove the asymptotic freedom phenomenon in the strong force by using our model. Second, we derive the nuclear shell model as an approximation of our model. Third, we prove that the leptons do not participate in the strong interactions, and we prove the short ranges of weak and strong interactions. So, our model is consistent with the current understanding of physics. Finally, we introduce the electron-positron model as the basic ingredients for protons, neutrons, and all matters, so we can study all particles interactions and nuclear interaction as many-body problems of electrons and positrons. Also, we prove the violation of parity conservation in weak interaction as evidence of our theory in the weak interaction. Also, we calculate the average of the binding energy per nucleon.

Keywords: new wave equations, the strong force, the grand unification theory, hydrogen atom, weak force, the nuclear shell model, the asymptotic freedom, electron-positron model, the violation of parity conservation, the binding energy

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Authors: Mohd Sukri Hassan, Ahlam Inayatullah Badrul Munir, M. Husaini A. Rahman

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Halal authentication and verification in supplement capsules are highly required as the gelatine available in the market can be from halal or non-halal sources. It is an obligation for Muslim to consume and use the halal consumer goods. At present, real-time polymerase chain reaction (RT-PCR) is the most common technique being used for the detection of porcine and bovine DNA in gelatine due to high sensitivity of the technique and higher stability of DNA compared to protein. In this study, twenty samples of supplements capsules from different products with different Halal logos were analyzed for porcine and bovine DNA using RT-PCR. Standard bovine and porcine gelatine from eurofins at a range of concentration from 10^-1 to 10^-5 ng/µl were used to determine the linearity range, limit of detection and specificity on RT-PCR (SYBR Green method). RT-PCR detected porcine (two samples), bovine (four samples) and mixture of porcine and bovine (six samples). The samples were also tested using FT-IR technique where normalized peak of IR spectra were pre-processed using Savitsky Golay method before Principal Components Analysis (PCA) was performed on the database. Scores plot of PCA shows three clusters of samples; bovine, porcine and mixture (bovine and porcine). The RT-PCR and FT-IR with chemometrics technique were found to give same results for porcine gelatine samples which can be used for Halal authentication.

Keywords: halal, real-time PCR, gelatine, chemometrics

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Authors: Seyed Javad Vaziri Kang Olyaei, Asma Sadat Dabiri, Hassan Fazaeli, Amir Ali Amini

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Cracks in concrete pavements are places for the entrance of water and corrosive substances to the pavement, which can reduce the durability of concrete in the long term as well as the serviceability of road. The use of fibers in concrete pavement is one of the effective methods to control and mitigate cracking. This study investigates the effect of the addition of micro and macro polypropylene fibers in different types and volumes and also in combination with the mechanical properties of concrete used in concrete pavements, including compressive strength, splitting tensile strength, modulus of rupture, and average residual strength. The fibers included micro-polypropylene, macro-polypropylene, and hybrid micro and micro polypropylene in different percentages. The results showed that macro polypropylene has the most significant effect on improving the mechanical properties of concrete. Also, the hybrid micro and macro polypropylene fibers increase the mechanical properties of concrete more. It was observed that according to the results of the average residual strength, macro polypropylene fibers alone and together with micro polypropylene fibers could have excellent performance in controlling the sudden formation of cracks and their growth after the formation of cracking which is an essential property in concrete pavements.

Keywords: concrete pavement, mechanical properties, macro polypropylene fibers, micro polypropylene fibers

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Authors: Mohammed T. Hayajneh, Adel Mahmood Hassan, Moath AL-Qudah

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Burnishing is increasingly used as a finishing operation to improve surface roughness and surface hardness. This can be achieved by applying a hard ball or roller onto metallic surfaces under pressure, in order to achieve many advantages in the metallic surface. In the present work, the feed rate, speed and force have been considered as the basic burnishing parameters to study the surface roughness and surface hardness of metallic matrix composites. The considered metal matrix composites were made from Aluminum-Magnesium-Graphite with five different weight percentage of graphite. Both effects of burnishing parameters mentioned above and the graphite percentage on the surface hardness and surface roughness of the metallic matrix composites were studied. The results of this investigation showed that the surface hardness of the metallic composites increases with the increase of the burnishing force and decreases with the increase in the burnishing feed rate and burnishing speed. The surface roughness of the metallic composites decreases with the increasing of the burnishing force, feed rate, and speed to certain values, then it starts to increase. On the other hand, the increase in the weight percentage of the graphite in the considered composites causes a decrease in the surface hardness and an increase in the surface roughness.

Keywords: burnishing process, Al-Mg-Graphite composites, surface hardness, surface roughness

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Authors: Hassan Jebreen

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These models of a conservative pollutant in groundwater do not include representation of processes in soils and in the unsaturated zone, or biogeochemical processes in groundwater, These demonstration models can be used as the basis for more detailed simulations of the impacts of pollution sources at a local scale, but such studies should address processes related to specific pollutant species, and should consider local hydrogeology in more detail, particularly in relation to possible impacts on shallow systems which are likely to respond more quickly to changes in pollutant inputs. The results have demonstrated the interaction between groundwater flow fields and pollution sources in abstraction areas, and help to emphasise that wadi development is one of the key elements of water resources planning. The quality of groundwater in the Hebron area indicates a gradual increase in chloride and nitrate with time. Since the aquifers in Hebron districts are highly vulnerable due to their karstic nature, continued disposal of untreated domestic and industrial wastewater into the wadi will lead to unacceptably poor water quality in drinking water, which may ultimately require expensive treatment if significant health problems are to be avoided. Improvements are required in wastewater treatment at the municipal and domestic levels, the latter requiring increased public awareness of the issues, as well as improved understanding of the hydrogeological behaviour of the aquifers.

Keywords: groundwater, models, pollutants, wadis, hebron

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Authors: O. O. Leigh, L. C. Agbugba, A. O. Oyewunmi, A. E. Ibiam, A. Hassan

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Accuracy of insemination timing is a key determinant of high pregnancy rates in livestock breeding stations. The estrous detector probes are a recent introduction into the Nigerian livestock farming sector. Many of these probes are species-labeled and they measure changes in the vaginal mucus resistivity (VMR) during the stages of the estrous cycle. With respect to size and shaft conformation, the Draminski® swine estrous detector probe (sEDP) is quite similar to the bovine estrous detector probe. We investigated the reliability of the sEDP at insemination time on two farms designated as FM A and FM B. Cows (Bunaji, n=20 per farm) were evaluated for VMR at 16th h post standard OvSynch protocol, with concurrent insemination on FM B only. The difference in the mean VMR between FM A (221 ± 24.36) Ohms and FM B (254 ± 35.59) Ohms was not significant (p > 0.05). Sixteen cows (80%) at FM B were later (day 70) confirmed pregnant via rectal palpation and calved at term. These findings suggest consistency in VMR evaluated with sEDP at insemination as well as a high predictability for VMR associated with good pregnancy rates in dairy cattle. We conclude that Draminski® swine estrous detector probe is reliable in determining time of insemination in cattle breeding stations.

Keywords: dairy cattle, insemination, swine estrous probe, vaginal mucus resistivity

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Authors: Amal A. Hassan, Faten H. Fahmy, Abd El-Shafy A. Nafeh, Hosam K. M. Youssef

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Due to the growing penetration of wind energy into the power grid, it is very important to study its interactions with the power system and to provide good control technique in order to deliver high quality power. In this paper, an intelligent control methodology is proposed for optimizing the controllers’ parameters of doubly fed induction generator (DFIG) based wind turbine generation system (WTGS). The genetic algorithm (GA) and particle swarm optimization (PSO) are employed and compared for the parameters adaptive tuning of the proposed proportional integral (PI) multiple controllers of the back to back converters of the DFIG based WTGS. For this purpose, the dynamic model of WTGS with DFIG and its associated controllers is presented. Furthermore, the simulation of the system is performed using MATLAB/SIMULINK and SIMPOWERSYSTEM toolbox to illustrate the performance of the optimized controllers. Finally, this work is validated to 33-bus test radial system to show the interaction between wind distributed generation (DG) systems and the distribution network.

Keywords: DFIG wind turine, intelligent control, distributed generation, particle swarm optimization, genetic algorithm

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Authors: Jaeseung Lee, Muhammad Faizan Chinannai, Mohamed Hassan Gundu, Hyunchul Ju

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In this paper, we numerically investigated the effect of metal foams on a real scale 242.57cm2 (19.1 cm × 12.7 cm) polymer electrolyte membrane fuel cell (PEFCs) using a three-dimensional two-phase PEFC model to substantiate design approach for PEFCs using metal foam as the flow distributor. The simulations were conducted under the practical low humidity hydrogen, and air gases conditions in order to observe the detailed operation result in the PEFCs using the serpentine flow channel in the anode and metal foam design in the cathode. The three-dimensional contours of flow distribution in the channel, current density distribution in the membrane and hydrogen and oxygen concentration distribution are provided. The simulation results revealed that the use of highly porous and permeable metal foam can be beneficial to achieve a more uniform current density distribution and better hydration in the membrane under low inlet humidity conditions. This study offers basic directions to design channel for optimal water management of PEFCs.

Keywords: polymer electrolyte fuel cells, metal foam, real-scale, numerical model

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Authors: Tahir Munir Butt, Gao Qijie, Babar Shahbaz, Muhammad Zakaria Yousaf Hassan, Zhnag Chuanhong

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The main objective of this paper is to identify the relationship between Information Communication Technology (ICTs) applications with Agricultural development in the process of communication at rural Punjab-Pakistan. The authors analyzed the relationship of ICTs applications with the most prominent factor for the Agricultural Information Services (AIS) in the Agricultural Extension Approaches (AEA). The data collection procedure was started from Jan. 2015 and completed in July 2015. It is the one of the part in PhD studies at China Agriculture, University Hadian-Beijng China. It was observed that on major constraint in the AIS disseminated was the limited number of farmers especially and unknown the farmers about new ICTs technology for Agriculture at rural areas. Majority of ICTs application e.g. Toll free number; Robo Calls; Text message was highly significances in the AIS approach. The recommendation is communication and capacity building one of the indispensable elements for sustainable and agricultural development and Agricultural extension should be provided training to farmer about new ICTs technologies to access and use of it for Sustainable Agriculture Development (SAD) and update the scenario of flow of information also with try to established ICTs hub at the village level.

Keywords: ICTs, AEA, AIS, SAD, rural farmers

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Authors: Ibrahim M. Labouta, Marwa H. El-Wakil, Hayam M. Ashour, Ahmed M. Hassan, Manal N. Saudi

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The receptor tyrosine kinase c-Met is an attractive target for therapeutic treatment of cancers nowadays. Among the wide variety of heterocycles that have been explored for developing c-Met kinase inhibitors, the 1,2,4-triazines have been rarely investigated, although they are well known in the literature to possess antitumor activities. Herein we describe the design and synthesis of a novel series of 1,2,4-triazine derivatives possessing N-acylarylhydrazone moiety and another series combining the 1,2,4-triazine scaffold to the well-known anticancer drug 6-MP in order to explore their “double-drug” effect. The synthesized compounds were evaluated for their in vitro antitumor activity against three c-Met addicted cancer cell lines (A549, HT-29 and MKN-45). Most compounds showed moderate to excellent antiproliferative activity and four compounds showed potent inhibitory activity more than the reference drug Foretinib against one or more cancer cell lines. The obtained results revealed that the potent compounds are highly selective to A549 (lung adenocarcinoma) cancer cell line. The c-Met kinase inhibitory activity of the potent derivatives is still under investigation. The present study clearly demonstrates that the 1,2,4-triazine core ring exhibits promising antitumor activity with potential c-Met kinase inhibitory activity.

Keywords: 1, 2, 4-triazine, antitumor, c-Met inhibitor, double-drug

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Authors: Kashif Hassan, M.A. Ahanger

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Floods have become more frequent and severe due to effects of global climate change and human alterations of the natural environment. Flood prediction/ forecasting and control is one of the greatest challenges facing the world today. The forecast of floods is achieved by the use of hydraulic models such as HEC-RAS, which are designed to simulate flow processes of the surface water. Extreme flood events in river Jhelum , lasting from a day to few are a major disaster in the State of Jammu and Kashmir, India. In the present study HEC-RAS model was applied to two different reaches of river Jhelum in order to estimate the flood levels corresponding to 25, 50 and 100 year return period flood events at important locations and to deduce flood vulnerability of important areas and structures. The flow rates for the two reaches were derived from flood-frequency analysis of 50 years of historic peak flow data. Manning's roughness coefficient n was selected using detailed analysis. Rating Curves were also generated to serve as base for determining the boundary conditions. Calibration and Validation procedures were applied in order to ensure the reliability of the model. Sensitivity analysis was also performed in order to ensure the accuracy of Manning's n in generating water surface profiles.

Keywords: flood plain, HEC-RAS, Jhelum, return period

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Authors: Samir Hassan AL-Nesrawy, Mohammed Al-Maamori, A. S. Hassani

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Rebound resilience for various elastomeric composites has been measured by Tripsometer devise, in order to investigate the effect of mix of C.B & Reclaim loading on elastomeric materials to absorb or damping vibration or shocks by fenders uses in the Iraqi berths. After having been certain about attaining the physical and mechanical properties of the new samples which are similar to the levels of their standard ones, damping properties for the new samples have been measured and compared with those of the standard fenders. The new samples included four rubber blends from (SBR/NR/BR-cis) and four loading levels of mix carbon black (type N-375) and reclaim to become sixteen compound contain SBR(100,60,60,60), NR(0,10,20,30), BRcis(30,20,10,0) and loading level for C.B, Reclaim (10,20,30,40). Damping measurements have been carried out by the method Free Vibration Resilience Pendulum method (by using Wallace R2-Dunlop Tripsometer) and from this Resilience Pendulum method, both the resilience percentage value (R%) and time decay (t0) have been measured at 50oC. We found that the results of this method proved that the increment of C.B, Reclaim level in these robber composite lead to decreasing the resiliency (R%) and damping time.

Keywords: damping materials, carbon black mixture effect, mechanical properties, rubber blends SBR/NR/BRcis

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Authors: Hend Mesbah, Yehia Youssef, Ibrahim Hassan, Shaaban Nosier, Ahmed El-Shazly, Ahmed Helal

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The problem of drinking water shortage is becoming more crucial nowadays as a result of the increased demand due to the population growth and the rise in the standard living. In recent years, desalination using electrodialysis powered by solar energy (PV-ED) is being widely used to help provide treated water and reduce the scarcity in water supply. In the present study, a water desalination laboratory scale ED cell with a fixed bed circulation system was designed, developed, and tested. The effect of three parameters (namely, cell voltage , flowrate, and salt concentration) on the removal percentage of salt ions was studied. The cell voltage was adjusted at 3 , 4 and 6 V. A flow rate of 5, 10, and 20 ml/s and an initial salt concentration of 2000, 5000, and 7000 ppm were investigated. The maximum salt percentage removal obtained was 52.5% at the lowest initial concentration (2000 ppm) and at the highest cell voltage (6 V). There was no significant effect of the flow rate on the removal percentage. A model of PV module has also been developed to calculate the dimensions of a solar cell based on the amount of energy consumed and it was calculated from the Overall ED cell voltage.

Keywords: desalination, electrodialysis, solar desalination, photovoltaic electrodialysis

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Authors: Hassan Saghi, Gholam Reza Askarzadeh Garmroud, Seyyed Ali Reza Emamian

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Sloshing phenomenon is a complicated free surface flow problem that increases the dynamic pressure on the sidewalls and the bottom of the storage tanks. When the storage tanks are partially filled, it is essential to be able to evaluate the fluid dynamic loads on the tank’s perimeter. In this paper, a numerical code was developed to determine the pressure distribution on the rectangular and trapezoidal storage tanks’ perimeters due to liquid sloshing impact. Assuming the fluid to be inviscid, the Laplace equation and the nonlinear free surface boundary conditions are solved using coupled BEM-FEM. The code performance for sloshing modeling is validated against available data. Finally, this code is used for partially filled rectangular and trapezoidal storage tanks and the pressure distribution on the tanks’ perimeters due to liquid sloshing impact is estimated. The results show that the maximum pressure on the perimeter of the rectangular and trapezoidal storage tanks was decreased along the sidewalls from the top to the bottom. Furthermore, the period of the pressure distribution is different for different points on the tank’s perimeter and it is bigger in the trapezoidal tanks compared to the rectangular ones.

Keywords: pressure distribution, liquid sloshing impact, sway motion, trapezoidal storage tank, coupled BEM-FEM

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Authors: Ahlam Inayatullah Badrul Munir, M. Husaini A. Rahman, Mohd Sukri Hassan

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Real-time PCR is a molecular biology technique that is currently being widely used for halal services to differentiating between porcine and bovine DNA. The useful of technique become very important for student or workers (who works in the laboratory) to learn how the technique could be run smoothly without fail. Same concept with conventional PCR, real-time PCR also needed DNA template, primer, enzyme polymerase, dNTP, and buffer. The difference is in real-time PCR, have additional component namely fluorescent dye. The most common use of fluorescent dye in real-time PCR is SYBR green. The purpose of this study was to find out how sensitive, specific and efficient real-time PCR technique was combined with SYBR green method and specific primers of CYT b. The results showed that real-time PCR technique using SYBR Green, capable of detecting porcine and bovine DNA concentrations up to 0.0001 µl/ng. The level of efficiency for both types of DNA was 91% (90-110). Not only that in specific primer CYT b bovine primer could detect only bovine DNA, and porcine primer could detect only porcine primer. So, from the study could be concluded that real-time PCR technique that was combined with specific primer CYT b and SYBR green method, was sensitive, specific and efficient to detect porcine and bovine DNA.

Keywords: sensitivity, specificity, efficiency, real-time PCR, SYBR green, Cytochrome b, porcine DNA, bovine DNA

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Authors: Ali Reza Ghaffari, Hassan Saghi

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Given the limitation of fossil resources to supply energy to buildings, recent years have seen a revival of interest in new technologies that produce the energy using new forms of energy in many developed countries. In this research, first the potentials of new energies in Iran are discussed and then based on case studies undertaken in a building in Tehran, the effects of utilizing new solar energy technology for supplying the energy of buildings are investigated. Then, by analyzing the data recorded over a four-year period, the technical performance of this system is investigated. According to the experimental operation plan, this system requires an auxiliary heating circuit for continuous operation over a year. Also, in the economic analysis, real conditions are considered and the results are recorded based on long-term data. Considering the purchase and commissioning building, supplementary energy consumption, etc. a comparison is drawn between the costs of using a solar water heater in a residential unit with the energy costs of a similar unit equipped with a conventional gas water heater. Given the current price of energy, using a solar water heater in the country will not economical, but considering the global energy prices, this system will have a return on investment after 4.5 years. It also produces 81% less pollution and saves about $21.5 on environmental pollution cleanup.

Keywords: energy supply, new energies, new technologies, buildings

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Authors: Nawreen Sobhan, Abeer Hassan, Dina Nziku

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There has been a dramatic rise in the percentage of female entrepreneurship in both developed and developing countries as it is now considering as an important source of economic growth. Therefore, there has been a growing research interest in female entrepreneurship as they represent an unrecognized engine for economic growth especially in transition economy. This study will determine the role of cultural influence on female entrepreneurship in the growth of economic development which will add new dimensions to the field of female entrepreneurial studies in informal sector of Bangladesh. A systematic literature review has been conducted on female entrepreneurship and cultural studies in both developed and developing country in this research study. There is lack of research on this field as most of the cultural studies on female entrepreneurship have been conducted globally and most of them are either comparative or based on single developed country. This study addresses this gap by using North’s institutional theory to investigate the influence of socio cultural factors on the development of businesses run by female entrepreneurs in Bangladesh. The study, therefore, has practical implications for policy makers and enhancing micro business performance by female entrepreneurs and contributes to the on-going theoretical understanding of cultural influence in female entrepreneurship in an Asian context.

Keywords: culture, socio cultural factors, female entrepreneurship, informal sectors, formal and informal institution and sustainable economic development

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Authors: Marwan Keshlaf, Hassan Fellah

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This study was designed to test whether hive bottom boards modified with polyvinyl chloride pipe or screen-mesh reduces number of Varroa mites in naturally infested honeybee colonies comparing to chemical control. Fifty six colonies distributed equally between two location each received one of four experimental treatment 1) conventional solid board “control”, 2) Apistan in conventional solid board, 3) Mesh bottom board and 4) tube bottom board. Varroa infestation level on both adult bees and on capped brood was estimated. Stored pollen, capped brood area and honey production were also measured. Results of varroa infestation were inconsistent between apiaries. In apiary 1, colonies with Apistan had fewer Varroa destructor than other treatments, but this benefit was not apparent in Apiary 2. There were no effects of modified bottom boards on bee flight activity, brood production, honey yield and stored pollen. We conclude that the efficacy of modified bottom boards in reducing varroa mites population in bee colonies remains uncertain due to observed differences of hygienic behavior.

Keywords: Apis mellifera, modified bottom boards, Varroa destructor, Honeybee colonies

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Authors: Mohammad Noor Hisham Osman, Ahmed Razman Abdul Latiff, Zaidi Mat Daud, Zulkarnain Muhamad Sori

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The problem that Malaysian auditors do not issue going concern opinion (GC opinion) to seriously financially distressed companies is still a pressing issue. Policy makers, particularly the Financial Statement Review Committee (FSRC) of Malaysian Institute of Accountant, have raised this issue as early as in 2009. Similar problem happened in the US, UK, and many developing countries. It is important for auditors to issue GC opinion properly because such opinion is one signal about the viability of a company much needed by stakeholders. There are at least two unanswered questions or research gaps in the literature on determinants of GC opinion. Firstly, is client’s probability of failure associated with GC opinion issuance? Secondly, to what extent influential owners (management, family, and institution) moderate the association between client probability of failure and GC opinion issuance. The objective of this study is, therefore, twofold; (1) To examine the extent of the relationship between the probability of client failure and the issuance of GC opinion and (2) To examine the level of management, family, and institutional ownerships moderate the association between client probability of failure and the issuance of GC opinion. This study is quantitative in nature, and the sources of data are secondary (mainly company’s annual reports). A total of four hypotheses have been developed and tested on data accumulated from annual reports of seriously financially distressed Malaysian public listed companies. Data from 2006 to 2012 on a sample of 644 observations have been analyzed using panel logistic regression. It is found that certainty (rather than probability) of client failure affects the issuance of GC opinion. In addition, it is found that only the level of family ownership does positively moderate the relationship between client probability of failure and GC opinion issuance. This study is a contribution to auditing literature as its findings can enhance our understanding about audit quality; particularly on the variables that are associated with the issuance of GC opinion. The findings of this study shed light on the roles family owners in GC opinion issuance process, and this would open ways for the researcher to suggest measures that can be used to tackle the problem of auditors do not want to issue GC opinion to financially distressed clients. The measures to be suggested can be useful to policy makers in formulating future promulgations.

Keywords: audit quality, auditing, auditor characteristics, going concern opinion, Malaysia

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Authors: D. S. Naumann, B. J. Evans, O. Hassan

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This paper outlines the development of an automated aerodynamic optimisation algorithm using a novel method of parameterising a computational mesh by employing user–defined control nodes. The shape boundary movement is coupled to the movement of the novel concept of the control nodes via a quasi-1D-linear deformation. Additionally, a second order smoothing step has been integrated to act on the boundary during the mesh movement based on the change in its second derivative. This allows for both linear and non-linear shape transformations dependent on the preference of the user. The domain mesh movement is then coupled to the shape boundary movement via a Delaunay graph mapping. A Modified Cuckoo Search (MCS) algorithm is used for optimisation within the prescribed design space defined by the allowed range of control node displacement. A finite volume compressible NavierStokes solver is used for aerodynamic modelling to predict aerodynamic design fitness. The resulting coupled algorithm is applied to a range of test cases in two dimensions including the design of a subsonic, transonic and supersonic intake and the optimisation approach is compared with more conventional optimisation strategies. Ultimately, the algorithm is tested on a three dimensional wing optimisation case.

Keywords: mesh movement, aerodynamic shape optimization, cuckoo search, shape parameterisation

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Authors: Shehu Usman Hassan

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Published accounting information in financial statements are required to provide various users - shareholders, employees, suppliers, creditors, financial analysts, stockbrokers and government agencies – with timely and reliable information useful for making prudent, effective and efficient decisions. The widespread failure in the financial information quality has created the need to improve the financial information quality and to strengthen the control of managers by setting up good firms structures. This paper investigates firm attributes from perspective of structure, monitoring, performance elements of listed deposit money banks in Nigeria. The study adopted correlational research design with balanced panel data of 14 banks as sample of the study using multiple regression as a tool of analysis. The result reveals that firms attributes (leverage, profitability, liquidity, bank size and bank growth) has as significant influence on earnings quality of listed deposit money banks in Nigeria after the adoption of IFRS, while the pre period shows that the selected firm attributes has no significant impact on earnings quality. It is therefore concluded that the adoption of IFRS is right and timely.

Keywords: earnings quality, firm attributes, listed deposit money bank, Nigeria

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Authors: Hassan Hussin Zwida

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The liquified LPG (Liquefied Petroleum Gas) drying system at the Complex is designed to remove water and mercaptans from the LPG stream. Upon saturation of the desiccant beds, a regeneration cycle becomes necessary. The original design routed the regeneration gas, produced during the LPG dryer heating cycle, to the sulfur recovery unit to the incineration. However, concerns regarding high temperatures and potential unit disruptions led to a modification where the gas is currently vented to the acid flare for the initial hour before being diverted to the LP network fuel gas system. While this addresses the temperature concerns, it generates significant smoke due to the presence of liquid hydrocarbons. This paper proposes an approach to recover the regeneration gas and redirect it back to the gas plant's (off-gas compressors) instead of sending it to the AC (Acid Flare), by utilizing the existing pipe 6” and connected to off gas compressor KO (Knock-Out ) Drums . This option is simple to operate, flexible, environment-friendly solution as long-term solution, lower in capital expenditure and increase the company's profitability. The feasibility of this proposal is supported by dynamic simulations. The simulations suggest the possibility of operating two out of the three off-gas compressors and LPG (Liquefied petroleum gas) as a liquid phase, is foreseen to be carried over and gathered at the bottom level of the KO (Knock-Out) Drum.

Keywords: thermal incinerator, off-gas compressors, environment, knock-out drums, acid flare

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Authors: Salahaedin Waiezi, Nik Ahmad Nizam Nik Malek, Hassan Abdelmagid Elzamzami, Shahrulnizahana Mohammad Din

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A green and safe approach to the synthesis of silver nanoparticles (AgNP) can be performed using plant leaf extract as the reducing agent. Hence, this paper reports the biosynthesis of AgNP using Clinacanthus nutans plant extract. C. nutans is known as belalai gajah in Malaysia and is widely used as a medicinal herb locally. The biosynthesized AgNP, using C. nutans aqueous extract at pH 10, with the reaction temperature of 70°C and 48 h reaction time, was characterized by UV-Vis spectroscopy, X-ray diffraction (XRD), field emission scanning electron microscopy (FESEM), energy dispersive X-ray (EDX), and transmission electron microscope (TEM). A peak appeared in the UV-Vis spectra at around 400 nm, while XRD confirmed the crystal structure of AgNP, with the average size between 20 to 30 nm, as shown in FESEM and TEM. The antibacterial activity of the biosynthesized AgNP, which was performed using the disc diffusion technique (DDT) indicated effective inhibition against Escherichia coli, Pseudomonas aeruginosa, and Staphylococcus aureus. In contrast, minimal antibacterial activity was detected against Enterococcus faecalis and methicillin-resistant Staphylococcus aureus (MRSA). In general, AgNP produced using C. nutans leaf extract possesses potential antibacterial activity.

Keywords: silver nanoparticles, Clinacanthus nutans, antibacterial agent, biosynthesis

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Authors: Hassan Hamidi, Fereshteh Zarei

Abstract:

In this study, we compared amount of compete motivation between young and adult volleyball players. Compete motivation has three sections: success achieves score, defeat avoiding score and ability score. For measuring motivation, we used sports attitude inventory of Willis and Layne. The statistical population was elite's men volleyball players in range of young and adult and the study subjects were randomly selected from participant teams in volleyball professional league. In total, 65 adult and 75 young were selected. For collecting the required information, the research inventories were distributed in practice's locations and then were collected after being completed by players. For analyzing the data, we used descriptive statistics including mean, standard deviation and frequency tables. We also used conceptual statistics such as independent sample t-student and Pierson correlation. The results showed a significant difference between young and adult volleyball players in success achieve score and ability score. However, there was no significant difference between young and adult volleyball players in defeat avoiding score and compete motivation. In addition, there was not significant relationship between the length of activities and motivations' sections in adult and young volleyball player. The application of this study to other sports will be discussed.

Keywords: compete motivation, volleyball player, statistical analysis, sport psychology

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Authors: Z. Mowafy Emam Mowafy, Ahmed R. Sayed, M. El Sayed Mohmmed Hassan

Abstract:

Purpose: to evaluate the effect of low intensity laser on severe tinnitus in idiopathic sudden hearing loss patients. Methods of evaluation (Visual analogue scale and tinnitus handicap inventory scale):- Thirty patients who had unilateral tinnitus with sensorineural hearing loss were participated in the study. Subjects aged from 40 to 50 were randomly divided into two equal groups: group (A): composed of 15 patients who received the routine medical care (Systemic steroids) in addition to the low-intensity laser therapy (LILT) while group (B): composed of 15 patients who received only the routine medical care. Continuous 632.8nm He-Ne laser was used with 5mW power for 15 min\day, 3 days per week for 3 months. Results and conclusion: Results showed that application of the LILT had a valuable effect on severe tinnitus in idiopathic sudden hearing loss patients as evidenced by the highly decreased visual analogue scale and tinnitus handicap inventory scale.

Keywords: idiopathic sudden hearing loss, low intensity laser, tinnitus, tinnitus handicap inventory scale and visual analogue scale

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Authors: Z. Khalifa, K. M. Hassan, M. Abdel Azzem

Abstract:

Potential strategies for deriving useful forms of renewable high density energy from abundant energy stored in carbohydrates is direct conversion of glucose (GLU) to electrical power. A three novel versatile modified electrodes, synthesized by electrochemical polymerization of organic monomers on glassy carbon electrodes (GC), have been developed for biofuel cells results in stable and long-term power production. Electrocatalytic oxidation of glucose in alkaline solution on conducting polymers electrodes modified by incorporation of Ni nanoparticles (NiNPs) onto poly(1,5-aminonaphthalene) (1,5-PDAN), poly(1,8-diaminonaphthalene) (1,8-PDAN) and poly(1-amino-2-methyl-9,10-anthraquinone) (PAMAQ) was investigated. The electrocatalytic oxidation of glucose at NiNPs-modified 1,5-PDAN/GC, 1,8-PDAN/GC and PAMAQ/GC electrodes has been studied using voltammetry technique. The PDAN electrodes show a slight activity in the potential of interest. The prepared NiNPs/PAMAQ/GC catalyst showed a very interesting catalytic activity that was nicely comparable to the NiNPs/1,5-PDAN/GC, NiNPs/1,8-PDAN/GC modified electrodes. In advance, both shows a significant more catalytic activity compared to the reported data for electrodes for glucose electrocatalytic oxidation.

Keywords: biofuel cells, glucose oxidation, electrocatalysis, nanoparticles and modified electrodes

Procedia PDF Downloads 251

Authors: Maha Soltan, Amal Z. Hassan, Howaida I. Abd-Alla, Atef G. Hanna

Abstract:

Two naturally known cardenolides; acovenoside A and acobioside A were isolated from the Egyptian cultivar; Acokanthera spectabilis leaves. It is an ornamental and poisonous plant that has been traditionally claimed for their medicinal properties against infectious microbes, killing worms and curing some inflammations at little amounts. We examined the growth inhibition effects of both cardenolides against four types of human cancer cell lines using Sulphorhodamine B assay. In addition, the clonogenic assay was also performed for testing the growth inhibiting power of the isolated compounds. An in vitro mechanistic investigation was further accomplished against hepatocellular carcinoma HepG2 cell line. Microscopic examination, colorimetric ELISA and flow cytometry techniques were our tools of proving at least part of the anticancer pathway of the tested compounds. Both compounds were able to inhibit the growth of 4 human cancer cell lines at less than 100 nM. In addition, they were able to activate the executioner Caspase-3 and apoptosis was then induced as a consequence of cell growth arrest at G2/M. An attention must be payed to those bioactive agents particularly when giving their activity against cancer cells at considerable small values while presenting safe therapeutic margins as indicated by literature.

Keywords: anticancer, cardenolides, Caspase-3, apoptosis

Procedia PDF Downloads 147