Search results for: higher order derivative
Commenced in January 2007
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Edition: International
Paper Count: 23148

Search results for: higher order derivative

18798 Characterisation of Fractions Extracted from Sorghum Byproducts

Authors: Prima Luna, Afroditi Chatzifragkou, Dimitris Charalampopoulos

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Sorghum byproducts, namely bran, stalk, and panicle are examples of lignocellulosic biomass. These raw materials contain large amounts of polysaccharides, in particular hemicelluloses, celluloses, and lignins, which if efficiently extracted, can be utilised for the development of a range of added value products with potential applications in agriculture and food packaging sectors. The aim of this study was to characterise fractions extracted from sorghum bran and stalk with regards to their physicochemical properties that could determine their applicability as food-packaging materials. A sequential alkaline extraction was applied for the isolation of cellulosic, hemicellulosic and lignin fractions from sorghum stalk and bran. Lignin content, phenolic content and antioxidant capacity were also investigated in the case of the lignin fraction. Thermal analysis using differential scanning calorimetry (DSC) and X-Ray Diffraction (XRD) revealed that the glass transition temperature (Tg) of cellulose fraction of the stalk was ~78.33 oC at amorphous state (~65%) and water content of ~5%. In terms of hemicellulose, the Tg value of stalk was slightly lower compared to bran at amorphous state (~54%) and had less water content (~2%). It is evident that hemicelluloses generally showed a lower thermal stability compared to cellulose, probably due to their lack of crystallinity. Additionally, bran had higher arabinose-to-xylose ratio (0.82) than the stalk, a fact that indicated its low crystallinity. Furthermore, lignin fraction had Tg value of ~93 oC at amorphous state (~11%). Stalk-derived lignin fraction contained more phenolic compounds (mainly consisting of p-coumaric and ferulic acid) and had higher lignin content and antioxidant capacity compared to bran-derived lignin fraction.

Keywords: alkaline extraction, bran, cellulose, hemicellulose, lignin, stalk

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18797 Understanding Learning Styles of Hong Kong Tertiary Students for Engineering Education

Authors: K. M. Wong

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Engineering education is crucial to technological innovation and advancement worldwide by generating young talents who are able to integrate scientific principles and design practical solutions for real-world problems. Graduates of engineering curriculums are expected to demonstrate an extensive set of learning outcomes as required in international accreditation agreements for engineering academic qualifications, such as the Washington Accord and the Sydney Accord. On the other hand, students have different learning preferences of receiving, processing and internalizing knowledge and skills. If the learning environment is advantageous to the learning styles of the students, there is a higher chance that the students can achieve the intended learning outcomes. With proper identification of the learning styles of the students, corresponding teaching strategies can then be developed for more effective learning. This research was an investigation of learning styles of tertiary students studying higher diploma programmes in Hong Kong. Data from over 200 students in engineering programmes were collected and analysed to identify the learning characteristics of students. A small-scale longitudinal study was then started to gather academic results of the students throughout their two-year engineering studies. Preliminary results suggested that the sample students were reflective, sensing, visual, and sequential learners. Observations from the analysed data not only provided valuable information for teachers to design more effective teaching strategies, but also provided data for further analysis with the students’ academic results. The results generated from the longitudinal study shed light on areas of improvement for more effective engineering curriculum design for better teaching and learning.

Keywords: learning styles, learning characteristics, engineering education, vocational education, Hong Kong

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18796 Investigating Chinese Students' Engagement with Teacher Feedback: Multiple Case Studies in a UK University

Authors: Fangfei Li

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This research was conducted to explore how Chinese overseas students, who rarely received teacher feedback during their undergraduate studies in China, engaged in a different feedback provision context in the UK universities. In particular, this research provides some insights into Chinese students’ perspectives on how they made sense of the teacher feedback they obtained and how they took it on board in their assignments. Research questions in this study are 1) What are Chinese overseas students’ perceptions of teacher feedback on courses in UK higher education? 2) How do they respond to the teacher feedback they obtained? 3) What factors might influence their engagement with teacher feedback? Multiple case studies of five Chinese overseas students in a UK university have been carried out to address the research questions. The main data collection instruments are various types of semi-structured interviews, consisting of background interviews, scenario-based activities, stimulated recall sessions and retrospective interviews. Research findings indicate that student engagement with teacher feedback is a complex learning process incorporating several stages: from initial teacher input to ultimate transformational learning. Apart from students interpreting teachers’ comments/suggestions by themselves, students’ understandings of and responses to teacher feedback could also be influenced by pre-submission guidance, peer discussion, use of exemplars and post-submission discussion with teachers. These are key factors influencing students to make use of teacher feedback. Findings also reveal that the level of students’ reflections on tutor feedback influences the quality of their assignments and even their future learning. To sum up, this paper will discuss the current concepts of teacher feedback in existing studies and research findings of this study from which reconceptualization of teacher feedback has occurred.

Keywords: Chinese students, student engagement, teacher feedback, the UK higher education

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18795 Pattern of Admission and Recruitment for PhD Positions in European Universities: Globalization of Education or Evading the Hidden Agenda of Racism through Systematic Rejection

Authors: Bashar Dahiru Bashar

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Growing research reveals an unprecedented increase in African applicants for PhD positions across European universities. Meanwhile, a very small percentage is accepted as qualified candidates to marginalize, perpetuate stereotypes, and institute racial discrimination. Candidates of color very often encounter barriers and prejudices that not only diminish their sense of belonging but also hinder their academic progress. Although this issue has existed for quite some time, it attracts little attention, even from the academic community in higher education. Moreover, the focus is mostly on the applicants. In this contribution, concern has been raised that the African applicants for PhD positions in European Universities are the victims rather than the perpetrators. The Universities designed a recruitment process that is in all respects exclusive, biased, and European. The recruitment exercise is a hocus-post in order to cover language and racial and ethnic rejection. Just in the same way legacy admission is practiced in the US. The paper further expressed that the logic is to systematically maintain racial hierarchy and social dominance within the education sector. And because those at an advantage are also the ones that have the media and are predominant in academia, issues like this are not receiving deserved attention. Many people were victims of this recruitment process, while others survived severely wounded as a result of mental, social, and economic trauma. It is not the aim of this paper to provide an armchair solution to this issue but only to showcase the process with the hope of providing something that is needed to improve the present day's literacy and situation. The findings contribute to the broader discourse on diversity, equity, and inclusiveness within European Universities, emphasizing, amongst others, the need for cultivating an atmosphere where individuals are valued for their contributions rather than assessed based on race and ethnicity is essential for creating a vibrant and equitable global academic community, forging a path towards a just and harmonious educational landscape where everyone irrespective of race or ethnicity can thrive and contribute to the collective pursuit of knowledge.

Keywords: admission and recruitment for PhD position, globalization of education, systemic rejection, European university

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18794 A study on Structural analysis of Out-of-Sequence Thrust along Sutlej River Valley (Jhakri-Wangtu section) Himachal Pradesh Higher Himalaya, India

Authors: Rajkumar Ghosh

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The Sutlej River Valley in Himachal Pradesh, India, is home to four Out-of-Sequence Thrusts (OOST) in the Higher Himalaya. These OOSTs include Jhakri Thrust (JT), Sarahan Thrust (ST), Chaura Thrust (CT), and Jeori Dislocation (JD). The study focuses on the rock types of these OOSTs, including ductile sheared gneisses and upper greenschist-amphibolite facies metamorphosed schists. Microstructural tests reveal a progressive increase in strain approaching the Jakhri thrust zone, with temperatures increasing from 400 to 750°C. The Chaura Thrust is assumed to be folded with this anticlinorium, with various branches that make up the thrust system. Fieldwork and microstructural research have revealed the following: (a) initial top-to-SW sense of ductile shearing (Chaura thrust); (b) brittle-ductile extension (Jeori Dislocation); and (c) uniform top-to-SW sense of brittle shearing (Jhakri thrust). Samples of Rampur Quartzite from the Rampur Group of Lesser Himalayan Crystalline and schistose rock from the Jutogh Group of Greater Himalayan Crystalline were examined.The study emphasizes the value of microscopic research in detecting different types of crenulated schistosity and documenting mylonitized zones. The paper explains the field evidence for the OOST and comes to the conclusion that the Chaura Thrust is not a blind thrust. The paper describes the box fold and its characteristics in the Himachal Himalayan regional geology.

Keywords: Out-of-sequence thrust (OOST), jakhri thrust (JT), sarahan thrust (ST), chaura thrust (CT), jeori dislocation (JD)

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18793 The Influense of Alternative Farming Systems on Physical Parameters of the Soil

Authors: L. Masilionyte, S. Maiksteniene

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Alternative farming systems are used to cultivate high quality food products and retain the viability and fertility of soil. The field experiments of different farming systems were conducted at Joniškėlis Experimental Station of the Lithuanian Research Centre for Agriculture and Forestry in 2006–2013. The soil of the experimental site was Endocalcari-Endohypogleyic Cambisol (CMg-n-w-can). In different farming systems, farmyard manure, straw and green manure catch crops used for fertilization both in the soil low in humus and in the soil moderate in humus. In the 0–20 cm depth layer, it had a more significant effect on soil moisture than on other physical soil properties. In the agricultural systems, in which catch crops had been grown, soil physical characteristics did not differ significantly before their biomass incorporation, except for the moisture content, which was lower in rainy periods and higher in drier periods than in the soil without catch crops. Soil bulk density and porosity in the topsoil layer were more dependent on soil humus content than on agricultural measures used: in the soil moderate in humus content, compared with the soil low in humus, bulk density was by 1.4 % lower, and porosity by 1.8 % higher. The research findings create a possibility to make improvements in alternative cropping systems by choosing organic fertilizers and catch crops’ combinations that have the sustainable effect on soil and that maintain the sustainability of soil productivity parameters. Rational fertilization systems, securing the stability of soil productivity parameters and crop rotation productivity will promote a development of organic agriculture.

Keywords: agro-measures, soil physical parameters, organic farming, sustainable farming

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18792 Antimicrobial Resistance: Knowledge towards Antibiotics in a Mexican Population

Authors: L. D. Upegui, Isabel Alvarez-Solorza, Karina Garduno-Ulloa, Maren Boecker

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Introduction: The increasing prevalence rate of resistant and multiresistant bacterial strains to antibiotics is a threat to public health and requires a rapid multifunctional answer. Individuals that are affected by resistant strains present a higher morbidity and mortality than individuals that are infected with the same species of bacteria but with sensitive strains. There have been identified risk factors that are related to the misuse and overuse of antibiotics, like socio-demographic characteristics and psychological aspects of the individuals that have not been explored objectively due to a lack of valid and reliable instruments for their measurement. Objective: To validate a questionnaire for the evaluation of the levels of knowledge related to the use of antibiotics in a Mexican population. Materials and Methods: Analytical cross-sectional observational study. The questionnaire consists of 12 items to evaluated knowledge (1=no, 2=not sure, 3=yes) regarding the use of antibiotics, with higher scores corresponding to a higher level of knowledge. Data are collected in a sample of students. Data collection is still ongoing. In this abstract preliminary results of 30 respondents are reported which were collected during pilot-testing. The validation of the instrument was done using the Rasch model. Fit to the Rasch model was tested checking overall fit to the model, unidimensionality, local independence and evaluating the presence of Differential Item Functioning (DIF) by age and gender. The software Rumm2030 and the SPSS were used for the analyses. Results: The participants of the pilot-testing presented an average age of 32 years ± 12.6 and 53% were women. The preliminary results indicated that the items showed good fit to the Rasch model (chi-squared=12.8 p=0.3795). Unidimensionality (number of significant t-tests of 3%) could be proven, the items were locally independent, and no DIF was observed. Knowledge was the smallest regarding statements on the role of antibiotics in treating infections, e.g., most of the respondents did not know that antibiotics would not work against viral infections (70%) and that they could also cause side effects (87%). The knowledge score ranged from 0 to 100 points with a transformed measurement (mean of knowledge 27.1 ± 4.8). Conclusions: The instrument showed good psychometric proprieties. The low scores of knowledge about antibiotics suggest that misinterpretations on the use of these medicaments were prevalent, which could influence the production of antibiotic resistance. The application of this questionnaire will allow the objective identification of 'Hight risk groups', which will be the target population for future educational campaigns, to reduce the knowledge gaps on the general population as an effort against antibiotic resistance.

Keywords: antibiotics, knowledge, misuse, overuse, questionnaire, Rasch model, validation

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18791 Application of Modal Analysis for Commissioning of a Ball Screw System

Authors: T. D. Tran, H. Schlegel, R. Neugebauer

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Ball screws are an important component in machine tools. In mechatronic systems and machine tools, a ball screw has to work usually at a high speed. Otherwise the axial compliance of the ball screw, in combination with the inertia of the slide, the motor, the coupling and the screw, will cause an oscillation resonance, which limits the systems bandwidth and consequently influences performance of the motion controller. In this paper, the modal analysis method by measuring and analysing the vibrating parameters of the ball screw system to determine the dynamic characteristic of existing structures is used. On the one hand, the results of this study were obtained by the theoretical analysis and the modal testing of a ball screw system test station with the help of an impact hammer, respectively using excitation by motor. The experimental study showed oscillating forms of the ball screw for each frequency and obtained eigenfrequencies of the ball screw system. On the other hand, in this research a simulation with the help of the numerical modal analysis in order to analyse the oscillation and to find the eigenfrequencies of the ball screw system is used. Furthermore, the model order reduction by modal reduction and also according to Guyan is carried out. On the basis of these results a secure and also rapid commissioning of the control loops with regard to operating in their optimal function is targeted.

Keywords: modal analysis, ball screw, controller system, machine tools

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18790 Grain Yield, Morpho-Physiological Parameters and Growth Indices of Wheat (Triticum Aestivum L.) Varieties Exposed to High Temperature under Late Sown Condition

Authors: Shital Bangar, Chetana Mandavia

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A field experiment was carried out in Factorial Randomized Block Design (FRBD) with three replications at Instructional Farm Krushigadh, Junagadh Agricultural University, Junagadh, India to assess the biochemical parameters of wheat in order to assess the thermotolerance. Nine different wheat varieties GW 433, GW 431, HI 1571, GW 432, RAJ 3765, HD 2864, HI 1563, HD 3091 and PBW 670 sown in timely and late sown conditions (i.e., 22 Nov and 6 Dec 2012) were analysed. All the varieties differed significantly with respect to grain yield morpho-physiological parameters and growth indices for time of sowing, varieties and varieties x time of sowing interactions. The observations on morpho-physiological parameters viz., germination percentage, canopy temperature depression and growth indices viz., leaf area index (LAI), leaf area ratio (LAR) were recorded. Almost all the morpho-physiological parameters, growth indices and grain yield studied were affected adversely by late sowing, registering reduction in their magnitude. Germination percentage was reduced under late sown condition but variety PBW 670 was the best. Varieties GW 432 performed better with respect to canopy temperature depression while sown late. Under late sown condition, variety GW 431 recorded higher LAI while HI 1563 had maximum LAR. Considering yield performance, HD 2864 was best under timely sown condition, while GW 433 was best under late sown condition. Varieties HI 1571, GW 433 and GW 431 could be labelled as thermo-tolerant because there was least reduction in grain yield under late sown condition (1.75 %, 7.90 % and13.8 % respectively). Considering correlation coefficient, grain yield showed very strong significant positive association with germination percentage. Leaf area ratio was strongly and significantly correlated with grain yield but in negative direction. Canopy temperature depression and leaf area index also had positive correlation with grain yield but were non-significant.

Keywords: growth indices, morpho-physiological parametrs, thermo-tolerance, wheat

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18789 The Use of Superplastic Tin-Lead Alloy as A solid Lubricant in Free Upsetting of Aluminum and Brass

Authors: Adnan I. O. Zaid, Hebah B. Melhem, Ahmad Qandil

Abstract:

The main function of a lubricant in any forming process is to reduce friction between the work piece and the die set, hence reducing the force and energy requirement for forming process and to achieve homogeneous deformation. The free upsetting test is an important open forging test. In this paper, super plastic tin-lead alloy is used as solid lubricant in the free upsetting test of non-ferrous metals and compared with eight different lubricants using the following three criteria: one comparing the value of the reduction in height percentages, i.e. the engineering strain, in identical specimens of the same material under the effect of the same compressive force. The second is comparing the amount of barreling produced in each of the identical specimens, at each lubricant. The third criterion is using the specific energy, i.e. the energy per unit volume consumed in forming each material, using the different lubricants to produce the same reduction in height percentage of identical specimens from each of the two materials, namely: aluminum and brass. It was found that the super plastic tin-lead alloy lubricant has produced higher values of reductions in height percentage and less barreling in the two non-ferrous materials, used in this work namely: aluminum and brass. It was found that the super plastic tin-lead alloy lubricant has produced higher values of reductions in height percentage and less barreling in the two non-ferrous materials, used in this work, under the same compression force among the different used lubricants.

Keywords: aluminum, brass, different lubricants, free upsetting, solid lubricants, superplastic tin-lead alloy

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18788 Sensitivity Analysis of Movable Bed Roughness Formula in Sandy Rivers

Authors: Mehdi Fuladipanah

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Sensitivity analysis as a technique is applied to determine influential input factors on model output. Variance-based sensitivity analysis method has more application compared to other methods because of including linear and non-linear models. In this paper, van Rijn’s movable bed roughness formula was selected to evaluate because of its reasonable results in sandy rivers. This equation contains four variables as: flow depth, sediment size,bBed form height and bed form length. These variable’s importance was determined using the first order of Fourier Amplitude Sensitivity Test. Sensitivity index was applied to evaluate importance of factors. The first order FAST based sensitivity indices test, explain 90% of the total variance that is indicating acceptance criteria of FAST application. More value of this index is indicating more important variable. Results show that bed form height, bed form length, sediment size and flow depth are more influential factors with sensitivity index: 32%, 24%, 19% and 15% respectively.

Keywords: sdensitivity analysis, variance, movable bed roughness formula, Sandy River

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18787 Structure Modification of Leonurine to Improve Its Potency as Aphrodisiac

Authors: Ruslin, R. E. Kartasasmita, M. S. Wibowo, S. Ibrahim

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An aphrodisiac is a substance contained in food or drug that can arouse sexual instinct and increase pleasure while working, these substances derived from plants, animals, and minerals. When consuming substances that have aphrodisiac activity and duration can improve the sexual instinct. The natural aphrodisiac effect can be obtained through plants, animals, and minerals. Leonurine compound has aphrodisiac activity, these compounds can be isolated from plants of Leonurus Sp, Sundanese people is known as deundereman, this plant is empirical has aphrodisiac activity and based on the isolation of active compounds from plants known to contain compounds leonurine, so that the compound is expected to have activity aphrodisiac. Leonurine compound can be isolated from plants or synthesized chemically with material dasa siringat acid. Leonurine compound can be obtained commercial and derivatives of these compounds can be synthesized in an effort to increase its activity. This study aims to obtain derivatives leonurine better aphrodisiac activity compared with the parent compound, modified the structure of the compounds in the form leonurin guanidino butyl ester group with butyl amin and bromoetanol. ArgusLab program version 4.0.1 is used to determine the binding energy, hydrogen bonds and amino acids involved in the interaction of the compound PDE5 receptor. The in vivo test leonurine compounds and derivatives as an aphrodisiac ingredients and hormone testosterone levels using 27 male rats Wistar strain and 9 female mice of the same species, ages ranged from 12 weeks rats weighing + 200 g / tail. The test animal is divided into 9 groups according to the type of compounds and the dose given. Each treatment group was orally administered 2 ml per day for 5 days. On the sixth day was observed male rat sexual behavior and taking blood from the heart to measure testosterone levels using ELISA technique. Statistical analysis was performed in this study is the ANOVA test Least Square Differences (LSD) using the program Statistical Product and Service Solutions (SPSS). Aphrodisiac efficacy of the leonurine compound and its derivatives have proven in silico and in vivo test, the in silico testing leonurine derivatives have smaller binding energy derivatives leonurine so that activity better than leonurine compounds. Testing in vivo using rats of wistar strain that better leonurine derivative of this compound shows leonurine that in silico studies in parallel with in vivo tests. Modification of the structure in the form of guanidine butyl ester group with butyl amin and bromoethanol increase compared leonurine compound for aphrodisiac activity, testosterone derivatives of compounds leonurine experienced a significant improvement especial is 1RD compounds especially at doses of 100 and 150 mg/bb. The results showed that the compound leonurine and its compounds contain aphrodisiac activity and increase the amount of testosterone in the blood. The compound test used in this study acts as a steroid precursor resulting in increased testosterone.

Keywords: aphrodisiac dysfunction erectile leonurine 1-RD 2-RD, dysfunction, erectile leonurine, 1-RD 2-RD

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18786 Dialogues of Medical Places and Health Care in Oporto City (20th Century)

Authors: Monique Palma, Isabel Amaral

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This paper aims at mapping medical places in Oporto in the twentieth century in order to bring the urban history of medicine and healthcare in Portugal to a large audience, using Oporto as a case study. This analysis is consistent with the SDS's 2030 goals for policy guidance for heritage and development actors. As a result, it is critical to begin this research in order to place on the political agenda the preservation of Portuguese culture's history, memory, and heritage, particularly the medical culture, which is one of the most important drivers of civilizational development. To understand the evolution of medical care in urban history, we will conduct archive research (manuals, treatises, reports, periodic journals, newspapers, etc.) and interviews with key actors from medical institutions and medical museums. The findings of this study will be used to develop medical itineraries for inclusion in touristic agendas in Portugal and abroad, to include Portuguese medicine in global roadmaps, and to promote the preservation of the most iconic places of health care and medical heritage, as well as tools to promote social cohesion, dialogue among people, and "sense of place" globally.

Keywords: medical itineraries, history of medicine, urban history, Oporto

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18785 Detection of PCD-Related Transcription Factors for Improving Salt Tolerance in Plant

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

Abstract:

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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18784 The Effect of Endurance Training and Ginseng Consumption on VEGF and PDGF Plasma in Untrained Females

Authors: Barari Alireza, Seyed Hossein Alavi, Ghasemi Mohamad

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Objectives: VEGF and PDGF play central role in the processes of angiogenesis and vascular changes in most body tissues. The aim of the present study to determine effect of endurance training with ginseng on VEGF and PDGF levels is untrained female. Methods: Statistic society of this study was untraining male students of Azad University of Sari Branch in year of 2012-2013. Forty young untrained female (age 21.3 ± 0.90 year, height162.08±8.07cm , body weight 65.45± 7.6 kg and body mass index [BMI] 23.23 ± 2.64 kg/m2) were randomly divided into four groups: control(C), endurance(E), ginseng (G), endurance and ginseng (EG). Participants in training groups performed endurance training for 6 weeks and three sessions per week with 60-80% HRmax. Subjects perform endurance training and consumed ginseng for six weeks. Blood samples from the subjects before and after the test was performed. One wey ANOVA were used to test for differences between group and pair T-test were used for differences within groups. In all cases, P<0.05 was considered to be statistically significant. Results: A higher and significant Vo2 max was found in E and EG groups, while no change in other groups. BMI and Fat% were significantly decreased in EG group. No significant difference was found between and within groups in VEGF level. A higher and significant PDGF was only in endurance group, while there was significant reduction observed in G and EG groups. One-way ANOVA for PDGF showed significant difference between groups. Conclusion: The finding of the current study indicated that ginseng likely could through reducing of angiogenesis factors Such as VEGF and PDGF and reduced activity of tumor necrosis factor and inhibited inflammatory process.

Keywords: endurance, ginseng, VEGF, PDGF, untrained female

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18783 Conventional and Islamic Perspective in Accounting: Potential for Alternative Reporting Framework

Authors: Shibly Abdullah

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This paper provides an overview of fundamental philosophical and functional differences in conventional and Islamic accounting. The aim of this research is to undertake a detailed analysis focus on specific illustrations drawn from both these systems and highlight how these differences implicate in recording financial transactions and preparation of financial reports for a range of stakeholders. Accounting as being universally considered as a platform for providing a ‘true and fair’ view of corporate entities can be challenged in the current world view, as the business environment has evolved and transformed significantly. Growth of the non-traditional corporate entity such as Islamic financial institutions, fundamentally questions the applicability of conventional accounting standards in preparation of Shariah-compliant financial reporting. Coupled with this, there are significant concerns about the wider applicability of Islamic accounting standards and framework in order to achieve reporting practices satisfying the information needs generally. Against the backdrop of such a context, this paper raises fundamental question as to how potential convergence could be achieved between these two systems in order to provide users’ a transparent and comparable state of financial information resulting in an alternative framework of financial reporting.

Keywords: accounting, conventional accounting, corporate reporting, Islamic accounting

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18782 Physicochemical Properties of Low Viscosity Banana Juice

Authors: Victor Vicent, Oscar Kibazohi

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Banana (Musa acuminata) is one of the most largely consumed fruits in the world. It is an excellent source of potassium, antioxidants, and fiber. In East and Central African countries, banana is used to produce low viscosity clear juice using traditional kneading of ripe banana and grasses until juice oozes out. Recently, an improved method involving blending of the banana followed by pressing to separate the juice from pulp has been achieved. This study assessed the physicochemical properties of banana juice prior to product formulation. Two different banana juices from two cultivars: Pisang awak and Mbile an East African Highland Banana (EAHB) were evaluated for viscosity, sugars (sucrose, fructose, and glucose), organic acids (malic, citric and succinic acids) and minerals using the HPLC and AAS. Juice extracted from Pisang awak had a viscosity of 3.43 × 10⁻⁵ N.m⁻² s while EAHB juice had a viscosity of 6.02 × 10⁻⁵ N.m⁻² s. Sugar concentrations varied with banana place of origin. Pisang awak juice had a higher dissolved solids value of 24-28ᵒ Brix then EAHB, whose value was 18-24ᵒ Brix. Juice viscosity was 3.5–5.3 mPa.s, specific gravity was 1.0-1.1, and pH was 4.3-4.8. The average concentration of sucrose, fructose, and glucose was 1.10 g/L, 70 g/L 70 g/l, respectively for Pisang awak from lower altitude compared to 45-200 g/L 45-120 g/l and 45-120 g/L, respectively for Pisang awak from higher altitude. On the other hand, EAHB from North East Tanzania produced juice corresponding concentrations of 45 g/L, 56 g/L, and 55 g/L, respectively while another EAHB from North West of Tanzania had sucrose and fructose and glucose concentration of 155 g/L and 145 g/L. respectively. Dominant acids were malic and citric acids for pisang awak but succinic for EAHB. Dominant minerals in all cultivars were potassium 2.7-3.1 g/L followed by magnesium 0.6-2 g/L.

Keywords: banana juice, sugar content, acids, minerals, quality analysis

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18781 Bayesian Value at Risk Forecast Using Realized Conditional Autoregressive Expectiel Mdodel with an Application of Cryptocurrency

Authors: Niya Chen, Jennifer Chan

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In the financial market, risk management helps to minimize potential loss and maximize profit. There are two ways to assess risks; the first way is to calculate the risk directly based on the volatility. The most common risk measurements are Value at Risk (VaR), sharp ratio, and beta. Alternatively, we could look at the quantile of the return to assess the risk. Popular return models such as GARCH and stochastic volatility (SV) focus on modeling the mean of the return distribution via capturing the volatility dynamics; however, the quantile/expectile method will give us an idea of the distribution with the extreme return value. It will allow us to forecast VaR using return which is direct information. The advantage of using these non-parametric methods is that it is not bounded by the distribution assumptions from the parametric method. But the difference between them is that expectile uses a second-order loss function while quantile regression uses a first-order loss function. We consider several quantile functions, different volatility measures, and estimates from some volatility models. To estimate the expectile of the model, we use Realized Conditional Autoregressive Expectile (CARE) model with the bayesian method to achieve this. We would like to see if our proposed models outperform existing models in cryptocurrency, and we will test it by using Bitcoin mainly as well as Ethereum.

Keywords: expectile, CARE Model, CARR Model, quantile, cryptocurrency, Value at Risk

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18780 Energy Budgeting, Carbon and Water Footprints Under Conventional and Conservation Tillage Practices of Rice-Wheat Double Cropping System

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

Abstract:

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

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

Procedia PDF Downloads 81
18779 Reducing Total Harmonic Content of 9-Level Inverter by Use of Cuckoo Algorithm

Authors: Mahmoud Enayati, Sirous Mohammadi

Abstract:

In this paper, a novel procedure to find the firing angles of the multilevel inverters of supply voltage and, consequently, to decline the total harmonic distortion (THD), has been presented. In order to eliminate more harmonics in the multilevel inverters, its number of levels can be lessened or pulse width modulation waveform, in which more than one switching occur in each level, be used. Both cases complicate the non-algebraic equations and their solution cannot be performed by the conventional methods for the numerical solution of nonlinear equations such as Newton-Raphson method. In this paper, Cuckoo algorithm is used to compute the optimal firing angle of the pulse width modulation voltage waveform in the multilevel inverter. These angles should be calculated in such a way that the voltage amplitude of the fundamental frequency be generated while the total harmonic distortion of the output voltage be small. The simulation and theoretical results for the 9-levels inverter offer the high applicability of the proposed algorithm to identify the suitable firing angles for declining the low order harmonics and generate a waveform whose total harmonic distortion is very small and it is almost a sinusoidal waveform.

Keywords: evolutionary algorithms, multilevel inverters, total harmonic content, Cuckoo Algorithm

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18778 Vertebral Pain Features in Women of Different Age Depending on Body Mass Index

Authors: Vladyslav Povoroznyuk, Tetiana Orlуk, Nataliia Dzerovych

Abstract:

Introduction: Back pain is an extremely common health care problem worldwide. Many studies show a link between an obesity and risk of lower back pain. The aim is to study correlation and peculiarities of vertebral pain in women of different age depending on their anthropometric indicators. Materials: 1886 women aged 25-89 years were examined. The patients were divided into groups according to age (25-44, 45-59, 60-74, 75-89 years old) and body mass index (BMI: to 18.4 kg/m2 (underweight), 18.5-24.9 kg/m2 (normal), 25-30 kg/m2 (overweight) and more than 30.1 kg/m2 (obese). Methods: The presence and intensity of pain was evaluated in the thoracic and lumbar spine using a visual analogue scale (VAS). BMI is calculated by the standard formula based on body weight and height measurements. Statistical analysis was performed using parametric and nonparametric methods. Significant changes were considered as p <0.05. Results: The intensity of pain in the thoracic spine was significantly higher in the underweight women in the age groups of 25-44 years (p = 0.04) and 60-74 years (p=0.005). The intensity of pain in the lumbar spine was significantly higher in the women of 45-59 years (p = 0.001) and 60-74 years (p = 0.0003) with obesity. In the women of 45-74 years BMI was significantly positively correlated with the level of pain in the lumbar spine. Obesity significantly increases the relative risk of pain in the lumbar region (RR=0.07 (95% CI: 1.03-1.12; p=0.002)), while underweight significantly increases the risk of pain in the thoracic region (RR=1.21 (95% CI: 1.00-1.46; p=0.05)). Conclusion: In women, vertebral pain syndrome may be related to the anthropometric characteristics (e.g., BMI). Underweight may indirectly influence the development of pain in the thoracic spine and increase the risk of pain in this part by 1.21 times. Obesity influences the development of pain in the lumbar spine increasing the risk by 1.07 times.

Keywords: body mass index, age, pain in thoracic and lumbar spine, women

Procedia PDF Downloads 362
18777 Artificial Intelligent Tax Simulator to Minimize Tax Liability for Multinational Corporations

Authors: Sean Goltz, Michael Mayo

Abstract:

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

Keywords: taxation, law, multinational, corporation

Procedia PDF Downloads 192
18776 Learning Chinese Suprasegmentals for a Better Communicative Performance

Authors: Qi Wang

Abstract:

Chinese has become a powerful worldwide language and millions of learners are studying it all over the words. Chinese is a tone language with unique meaningful characters, which makes foreign learners master it with more difficulties. On the other hand, as each foreign language, the learners of Chinese first will learn the basic Chinese Sound Structure (the initials and finals, tones, Neutral Tone and Tone Sandhi). It’s quite common that in the following studies, teachers made a lot of efforts on drilling and error correcting, in order to help students to pronounce correctly, but ignored the training of suprasegmental features (e.g. stress, intonation). This paper analysed the oral data based on our graduation students (two-year program) from 2006-2013, presents the intonation pattern of our graduates to speak Chinese as second language -high and plain with heavy accents, without lexical stress, appropriate stop endings and intonation, which led to the misunderstanding in different real contexts of communications and the international official Chinese test, e.g. HSK (Chinese Proficiency Test), HSKK (HSK Speaking Test). This paper also demonstrated how the Chinese to use the suprasegmental features strategically in different functions and moods (declarative, interrogative, imperative, exclamatory and rhetorical intonations) in order to train the learners to achieve better Communicative Performance.

Keywords: second language learning, suprasegmental, communication, HSK (Chinese Proficiency Test)

Procedia PDF Downloads 432
18775 The Need For Higher Education Stem Integrated into the Social Science

Authors: Luis Fernando Calvo Prieto, Raul Herrero Martínez, Mónica Santamarta Llorente, Sergio Paniagua Bermejo

Abstract:

The project that is presented starts from the questioning about the compartmentalization of knowledge that occurs in university higher education. There are several authors who describe the problems associated with this reality (Rodamillans, M) indicating a lack of integration of the knowledge acquired by students throughout the subjects taken in their university degree. Furthermore, this disintegration is accentuated by the enrollment system of some Faculties and/or Schools of Engineering, which allows the student to take subjects outside the recommended curricular path. This problem is accentuated in an ostentatious way when trying to find an integration between humanistic subjects and the world of experimental sciences or engineering. This abrupt separation between humanities and sciences can be observed in any study plan of Spanish degrees. Except for subjects such as economics or English, in the Faculties of Sciences and the Schools of Engineering, the absence of any humanistic content is striking. At some point it was decided that the only value to take into account when designing their study plans was “usefulness”, considering the humanities systematically useless for their training, and therefore banishing them from the study plans. forgetting the role they have on the capacity of both Leadership and Civic Humanism in our professionals of tomorrow. The teaching guides for the different subjects in the branch of science or engineering do not include any competency, not even transversal, related to leadership capacity or the need, in today's world, for social, civic and humanitarian knowledge part of the people who will offer medical, pharmaceutical, environmental, biotechnological or engineering solutions to a society that is generated thanks to more or less complex relationships based on human relationships and historical events that have occurred so far. If we want professionals who know how to deal effectively and rationally with their leadership tasks and who, in addition, find and develop an ethically civic sense and a humanistic profile in their functions and scientific tasks, we must not leave aside the importance that it has, for the themselves, know the causes, facts and consequences of key events in the history of humanity. The words of the humanist Paul Preston are well known: “he who does not know his history is condemned to repeat the mistakes of the past.” The idea, therefore, that today there can be men of science in the way that the scientists of the Renaissance were, becomes, at the very least, difficult to conceive. To think that a Leonardo da Vinci can be repeated in current times is a more than crazy idea; and although at first it may seem that the specialization of a professional is inevitable but beneficial, there are authors who consider (Sánchez Inarejos) that it has an extremely serious negative side effect: the entrenchment behind the different postulates of each area of knowledge, disdaining everything. what is foreign to it.

Keywords: STEM, higher education, social sciences, history

Procedia PDF Downloads 62
18774 Effects of Air Pollution on Dew Water: A Case Study of Ado-Ekiti, Nigeria

Authors: M. Sanmi Awopetu, Olugbenga Aribisala, Olabisi O. Ologuntoye, S. Olumuyi Akindele

Abstract:

Human existence vis-à-vis its environment is more and more getting a threatened sequel to air pollution occasioned majorly by human coupled with natural activities. Earth is getting warmer; ozone layer is getting depleted, acid rain is being experienced, all as a result of air pollution. This study seeks to investigate the effect of air pollution on dew water. Thirty-one (31) samples of dew water were collected in four locations in Ado- Ekiti, Ekiti State Nigeria. Analytical studies of the dew water samples were carried out to determine the pH, Total Dissolved Solids (TDS) and Electrical Conductivity (EC) in order to determine whether the dew water is polluted or not. There is no documented world standard for dew water quality. However, the standard for normal rain water which is pH between 5.0-5.6 and acid rain pH between 4.0-4.4 was adopted for this study. The pH of dew water samples collected and analyzed ranged between 5.5 and 7.9 in Olokun Ado-Ekiti while other samples fell in between this range. In Government Reserved Area (GRA), Ajilosun and EKSU school area, the pH ranged between 6.4 and 7.9 while EC fell in between 0.0 and 0.9 mS/cm which shows that the observed zones are polluted. Everyone has a role to play in order to reduce the pollutants being released into the atmosphere. There is a need to develop an international standard for dew water quality.

Keywords: dew, air pollution, total dissolved solids, electrical conductivity, Ado-Ekiti

Procedia PDF Downloads 187
18773 Features of Technological Innovation Management in Georgia

Authors: Ketevan Goletiani, Parmen Khvedelidze

Abstract:

discusses the importance of the topic, which is reflected in the advanced and developed countries in the formation of a new innovative stage of the distinctive mark of the modern world development. This phase includes the construction of the economy, which generates stockpiling and use is based. Intensifying the production and use of the results of new scientific and technical innovation has led to a sharp reduction in the cycle and accelerate the pace of product and technology updates. The world's leading countries in the development of innovative management systems for the formation of long-term and stable development of the socio-economic order conditions. The last years of the 20th century, the social and economic relations, modification, accelerating economic reforms, and profound changes in the system of the time. At the same time, the country should own place in the world geopolitical and economic space. Accelerated economic development tasks, the World Trade Organization, the European Union deep and comprehensive trade agreement, the new system of economic management, technical and technological renewal of production potential, and scientific fields in the share of the total volume of GDP growth requires new approaches. XX - XXI centuries Georgia's socio-economic changes is one of the urgent tasks in the form of a rise to the need for change, involving the use of natural resource-based economy to the latest scientific and technical achievements of an innovative and dynamic economy based on an accelerated pace. But Georgia still remains unresolved in many methodological, theoretical, and practical nature of the problem relating to the management of the economy in various fields for the development of innovative systems for optimal implementation. Therefore, the development of an innovative system for the formation of a complex and multi-problem, which is reflected in the following: countries should have higher growth rates than the geopolitical space of the neighboring countries that its competitors are. Formation of such a system is possible only in a deep theoretical research and innovative processes in the multi-level (micro, meso- and macro-levels) management on the basis of creation.

Keywords: georgia, innovative, socio-economic, innovative manage

Procedia PDF Downloads 118
18772 Rural Tourism as a Development Strategy in Communities of the Sierra Gorda of Querétaro

Authors: Eduardo Ruiz-Corzo, Luis Rodrigo Valencia Perez, Jorge Francisco Barragan Lopez

Abstract:

The article shows the pressing conditions of marginalization prevailing in the Sierra Gorda, in the northern state of Queretaro, so it is essential to identify business options that generate a complementary source of income in a sustainable manner, in accordance with the fact that the area is a Biosphere Reserve by UNESCO. In this sense, the study identifies the enormous scenic richness of the area, the growing demand for leisure activities of the urban centers and the multifunctionality that adds, in a complementary way, the traditional activities that up to now have achieved the quality of life levels. From the application of the 43 interviews and 183 surveys, confirms the fact that the post-visit perception exceeds the expectations of the visitors emerges and affirms that the image that has been projected is attractive and timely. In order to understand how the current model of tourism promoted in the region is working, there is a need to evaluate it in a theoretical-methodological framework considering sustainable development assumptions. In order to determine the degree of contribution to business development, strengthening of social capital, and enjoyment and appreciation of cultural and natural heritage in the region.

Keywords: marginalization, rural tourism, multifunctionality, sustainability, revenue

Procedia PDF Downloads 141
18771 Variants of Fat Mass Obesity Associated rs 9939609 Associated with Obesity and Eating Behavior in Adolescent of Minangkabau Ethnic

Authors: Susmiati, Ingrid S. Surono, Jamsari, Nur Indrawati Lipoeto

Abstract:

There are two contradicting opinions on the relationship between fat mass obesity associated (FTO) rs 9939609 variants and obesity on various ethnics and races. The first opinion agrees that there is an association between the two variables, yet another one disagree. Minangkabau ethnic had a different dietary pattern with other ethnics in Indonesia. They had higher fat and low fiber intakes compared to the other ethnics groups. There is little research in genetic factors that influence eating behavior (food preference or food selection). The objective of this study was to investigate the association between FTO rs 9939609 variants with obesity and eating behavior in adolescent girls of Minangkabau Ethnic. The research design was case control study. A total of 275 adolescent girls aged 12-15 years old (130 obese and 145 normal) were randomly chosen from four districts at West Sumatera (Padang, Padang Pariaman, Padang Panjang and Tanah Datar). Genetic variants of FTO rs 9939609 were analyzed with Tetra-primer Amplification Refractory Mutation System-Polimerase Chain Reaction (AMRS PCR), eating behavior were gathered using eating habits questionnaire, and Body Mass Index (BMI) was calculated according to BMI Z-score (WHO). The result showed that genetic variants of FTO rs 9939609 (TT, TA and AA genotype) had associated with obesity (p = 0,013), whereas subject with An Allele was significantly associated with obesity (odds ratio 1,62 [95% confidential interval, 1,00-2,60]). Subjects with An Allele carrier reported a higher consumption of fried food (p < 0.05) as compared to TT genotypes carriers. There is no association between genetic variants and meal frequency, fruit and fiber intakes p > 0.05. The genetic variants of FTO rs 9939609 are associated with obesity and eating behavior in adolescent of Minangkabau Ethics.

Keywords: FTO rs9939609, obesity, eating behavior, adolescents

Procedia PDF Downloads 169
18770 Volatility and Stylized Facts

Authors: Kalai Lamia, Jilani Faouzi

Abstract:

Measuring and controlling risk is one of the most attractive issues in finance. With the persistence of uncontrolled and erratic stocks movements, volatility is perceived as a barometer of daily fluctuations. An objective measure of this variable seems then needed to control risks and cover those that are considered the most important. Non-linear autoregressive modeling is our first evaluation approach. In particular, we test the presence of “persistence” of conditional variance and the presence of a degree of a leverage effect. In order to resolve for the problem of “asymmetry” in volatility, the retained specifications point to the importance of stocks reactions in response to news. Effects of shocks on volatility highlight also the need to study the “long term” behaviour of conditional variance of stocks returns and articulate the presence of long memory and dependence of time series in the long run. We note that the integrated fractional autoregressive model allows for representing time series that show long-term conditional variance thanks to fractional integration parameters. In order to stop at the dynamics that manage time series, a comparative study of the results of the different models will allow for better understanding volatility structure over the Tunisia stock market, with the aim of accurately predicting fluctuation risks.

Keywords: asymmetry volatility, clustering, stylised facts, leverage effect

Procedia PDF Downloads 295
18769 Prediction of Ionic Liquid Densities Using a Corresponding State Correlation

Authors: Khashayar Nasrifar

Abstract:

Ionic liquids (ILs) exhibit particular properties exemplified by extremely low vapor pressure and high thermal stability. The properties of ILs can be tailored by proper selection of cations and anions. As such, ILs are appealing as potential solvents to substitute traditional solvents with high vapor pressure. One of the IL properties required in chemical and process design is density. In developing corresponding state liquid density correlations, scaling hypothesis is often used. The hypothesis expresses the temperature dependence of saturated liquid densities near the vapor-liquid critical point as a function of reduced temperature. Extending the temperature dependence, several successful correlations were developed to accurately correlate the densities of normal liquids from the triple point to a critical point. Applying mixing rules, the liquid density correlations are extended to liquid mixtures as well. ILs are not molecular liquids, and they are not classified among normal liquids either. Also, ILs are often used where the condition is far from equilibrium. Nevertheless, in calculating the properties of ILs, the use of corresponding state correlations would be useful if no experimental data were available. With well-known generalized saturated liquid density correlations, the accuracy in predicting the density of ILs is not that good. An average error of 4-5% should be expected. In this work, a data bank was compiled. A simplified and concise corresponding state saturated liquid density correlation is proposed by phenomena-logically modifying reduced temperature using the temperature-dependence for an interacting parameter of the Soave-Redlich-Kwong equation of state. This modification improves the temperature dependence of the developed correlation. Parametrization was next performed to optimize the three global parameters of the correlation. The correlation was then applied to the ILs in our data bank with satisfactory predictions. The correlation of IL density applied at 0.1 MPa and was tested with an average uncertainty of around 2%. No adjustable parameter was used. The critical temperature, critical volume, and acentric factor were all required. Methods to extend the predictions to higher pressures (200 MPa) were also devised. Compared to other methods, this correlation was found more accurate. This work also presents the chronological order of developing such correlations dealing with ILs. The pros and cons are also expressed.

Keywords: correlation, corresponding state principle, ionic liquid, density

Procedia PDF Downloads 124