Search results for: organic matter type
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 9945

Search results for: organic matter type

5385 Interaction of the Circumferential Lamb Wave with Delamination in the Middle of Pipe Wall

Authors: Li Ziming, He Cunfu, Liu Zenghua

Abstract:

With aim for delamination type defects detection in manufacturing process of seamless pipe,this paper studies the interaction of the circumferential lamb wave with delamination in aluminum pipe.The delamination is located in the middle of pipe wall.A numerical study is carried out,the circumferential lamb wave used here is CL0 mode,which is generated with a finite element method code.Wave structures from the simulation are compared with theoretical results to verify the model’s accuracy.Delamination along the circumferential direction is established by demerging nodes of the same coordinates.When CL0 mode is incident at the entrance and exit of a delamination,it generates new mode-CL1,undergoes multiple reverberation and mode conversions between the two ends of the delamination. Signals of different receptions are obtained to provide insight in using CL0 mode for locating the delamination.

Keywords: circumferential lamb wave, delamination, FEM, seamless pipe

Procedia PDF Downloads 299
5384 Physicochemical Properties of Low Viscosity Banana Juice

Authors: Victor Vicent, Oscar Kibazohi

Abstract:

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

Procedia PDF Downloads 135
5383 Study of Hydrothermal Behavior of Thermal Insulating Materials Based on Natural Fibers

Authors: J. Zach, J. Hroudova, J. Brozovsky

Abstract:

Thermal insulation materials based on natural fibers represent a very promising area of materials based on natural easy renewable row sources. These materials may be in terms of the properties of most competing synthetic insulations, but show somewhat higher moisture sensitivity and thermal insulation properties are strongly influenced by the density and orientation of fibers. The paper described the problem of hygrothermal behavior of thermal insulation materials based on natural plant and animal fibers. This is especially the dependence of the thermal properties of these materials on the type of fiber, bulk density, temperature, moisture and the fiber orientation.

Keywords: thermal insulating materials, hemp fibers, sheep wool fibers, thermal conductivity, moisture

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5382 Characterization of an Ecological Mortar Lightweight With Polystyrene

Authors: Aidoud Assia, Bencheikh Messaouda, Boukour Salima

Abstract:

Polystyrene is often seen in the ocean and on Algerian beaches, mainly as food containers. It's one of the top 10 most common items found there. This happens because it's light and easily carried away from its original source, like packaging or transport, into the environment. Unfortunately, it's not recycled much because it's not very profitable to do so. Hence, turning this waste into a resource can turn challenges into opportunities for a territory's economic and environmental development, which is the focus of this study. the goal is to analyze the physical and mechanical properties of a new type of mortar made from dune sand mixed with recycled polystyrene. it also aim to assess its potential for use in various construction applications. The mixtures were prepared by replacing portions of dune sand with polystyrene waste at varying volumes (10%, 20%, and 30%), while keeping the amount of cement constant. The results indicate a noticeable impact on both the physical and mechanical properties because of incorporating polystyrene waste.

Keywords: polystyrène, eco-mortier, sable de dune, résistance

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5381 Mitigation of Profitable Problems: Level of Hotel Quality Management Program and Environmental Management Practices Towards Performance

Authors: Siti Anis Nadia Abu Bakar, Vani Tanggamani

Abstract:

Over recent years, the quality and environmental management practices are the necessary tasks in hospitality industry in order to provide high quality services, a comfortable and safe environment for occupants as well as innovative nature and shareholders' satisfaction, its environmental and social added value sustainable. Numerous studies have observed and measured quality management program (QMProg) and environmental management practices (EMPrac) independently. This paper analyzed the level of QMProg, and EMPrac in hospitality industry, particularly on hotel performance, specifically in the context of Malaysia as hotel industry in Malaysia has contributed tremendously to the development in the Malaysia tourism industry.The research objectives are; (1) to analyze how the level of QMProg influences on firm performance; (2) to investigate the level of EMPrac and its influence on firm performance. This paper contributes to the literature by providing added-value to the service industry strategic decision-making processes by helping to predict the varying impacts of positive and negative corporate social responsibility (CSR) activities on financial performance in their respective industries. Further, this paper also contributes to develop more applicable CSR strategies. As a matter of fact, the findings of this paper has contributed towards an integrated management system that will assist a firm in implementation of their environmental strategy by creating a higher level of accountability for environmental performance. The best results in environmental systems have instigated managers to explore more options when dealing with problems, especially problems involving the reputation of their hotel. In conclusion, the results of the study infer that the best CSR strategies of the quality and environmental management practices influences hotel performance.

Keywords: corporate social responsibility (CSR), environmental management practices (EMPrac), performance (PERF), quality management program (QMProg)

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5380 Evaluation of Aggregate Risks in Sustainable Manufacturing Using Fuzzy Multiple Attribute Decision Making

Authors: Gopinath Rathod, Vinod Puranik

Abstract:

Sustainability is regarded as a key concept for survival in the competitive scenario. Industrial risk and diversification of risk type’s increases with industrial developments. In the context of sustainable manufacturing, the evaluation of risk is difficult because of the incomplete information and multiple indicators. Fuzzy Multiple Attribute Decision Method (FMADM) has been used with a three level hierarchical decision making model to evaluate aggregate risk for sustainable manufacturing projects. A case study has been presented to reflect the risk characteristics in sustainable manufacturing projects.

Keywords: sustainable manufacturing, decision making, aggregate risk, fuzzy logic, fuzzy multiple attribute decision method

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5379 Cloud Computing Impact on e-Government Adoption

Authors: Ali Elshabrawy

Abstract:

Cloud computing is expected to be important for e Government in near future. Governments need it for solving some of its e Government, financial, infrastructure, legacy systems and integration problems. It reduces information technology (IT) infrastructure needs and support costs, and offers on-demand infrastructure and computational power, improved collaboration capabilities, which are important for e Government projects start up and sustainability. Budget pressures will continue to drive more and more government IT to hybrid and even public clouds, and more cooperation between cloud service providers and governmental agencies are expected, Or developing governmental private, community clouds. Motivation to convince governments to use cloud computing services, will create a pressure on cloud service providers to cope with government's requirements for interoperability, security standards, open data and integration between their cloud systems There will be significant legal action arising out of governmental uses of cloud computing, and legislation addressing both IT and business needs and consumer fears and protections. Cloud computing is a considered a revolution for IT and E business in general and e commerce, e Government in particular. As governments faces increasing challenges regarding IT infrastructure required for e Government projects implementation. As a result of Lack of required financial resources allocated for e Government projects in developed and developing countries. Cloud computing can play a major role to solve some of e Government projects challenges such as, lack of financial resources, IT infrastructure, Human resources trained to manage e Government applications, interoperability, cost efficiency challenges. If we could solve some security issues related to cloud computing usage which considered critical for e Government projects. Pretty sure it’s Just a matter of time before cloud service providers will find out solutions to attract governments as major customers for their business.

Keywords: cloud computing, e-government, adoption, supply side barriers, e-government requirements, challenges

Procedia PDF Downloads 335
5378 Biosignal Measurement System Based on Ultra-Wide Band Human Body Communication

Authors: Jonghoon Kim, Gilwon Yoon

Abstract:

A wrist-band type biosignal measurement system and its data transfer through human body communication (HBC) were investigated. An HBC method based on pulses of ultra-wide band instead of using frequency or amplitude modulations was studied and implemented since the system became very compact and it was more suited for personal or mobile health monitoring. Our system measured photo-plethysmogram (PPG) and measured PPG signals were transmitted through a finger to a monitoring PC system. The device was compact and low-power consuming. HBC communication has very strong security measures since it does not use wireless network. Furthermore, biosignal monitoring system becomes handy because it does not need to have wire connections.

Keywords: biosignal, human body communication, mobile health, PPG, ultrawide band

Procedia PDF Downloads 458
5377 Small Scale Waste to Energy Systems: Optimization of Feedstock Composition for Improved Control of Ash Sintering and Quality of Generated Syngas

Authors: Mateusz Szul, Tomasz Iluk, Aleksander Sobolewski

Abstract:

Small-scale, distributed energy systems enabling cogeneration of heat and power based on gasification of sewage sludge, are considered as the most efficient and environmentally friendly ways of their treatment. However, economic aspects of such an investment are very demanding; therefore, for such a small scale sewage sludge gasification installation to be profitable, it needs to be efficient and simple at the same time. The article presents results of research on air gasification of sewage sludge in fixed bed GazEla reactor. Two of the most important aspects of the research considered the influence of the composition of sewage sludge blends with other feedstocks on properties of generated syngas and ash sintering problems occurring at the fixed bed. Different means of the fuel pretreatment and blending were proposed as a way of dealing with the above mentioned undesired characteristics. Influence of RDF (Refuse Derived Fuel) and biomasses in the fuel blends were evaluated. Ash properties were assessed based on proximate, ultimate, and ash composition analysis of the feedstock. The blends were specified based on complementary characteristics of such criteria as C content, moisture, volatile matter, Si, Al, Mg, and content of basic metals in the ash were analyzed, Obtained results were assessed with use of experimental gasification tests and laboratory ISO-procedure for analysis of ash characteristic melting temperatures. Optimal gasification process conditions were determined by energetic parameters of the generated syngas, its content of tars and lack of ash sinters within the reactor bed. Optimal results were obtained for co-gasification of herbaceous biomasses with sewage sludge where LHV (Lower Heating Value) of the obtained syngas reached a stable value of 4.0 MJ/Nm3 for air/steam gasification.

Keywords: ash fusibility, gasification, piston engine, sewage sludge

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5376 Load Forecasting in Short-Term Including Meteorological Variables for Balearic Islands Paper

Authors: Carolina Senabre, Sergio Valero, Miguel Lopez, Antonio Gabaldon

Abstract:

This paper presents a comprehensive survey of the short-term load forecasting (STLF). Since the behavior of consumers and producers continue changing as new technologies, it is an ongoing process, and moreover, new policies become available. The results of a research study for the Spanish Transport System Operator (REE) is presented in this paper. It is presented the improvement of the forecasting accuracy in the Balearic Islands considering the introduction of meteorological variables, such as temperature to reduce forecasting error. Variables analyzed for the forecasting in terms of overall accuracy are cloudiness, solar radiation, and wind velocity. It has also been analyzed the type of days to be considered in the research.

Keywords: short-term load forecasting, power demand, neural networks, load forecasting

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5375 Environment-Friendly Biogas Technology: Comparative Analysis of Benefits as Perceived by Biogas Users and Non-User Livestock Farmers of Tehsil Jhang

Authors: Anees Raza, Liu Chunyan

Abstract:

Renewable energy technologies are need of the time and are already making the big impact in the climatic outlook of the world. Biogas technology is one of those, and it has a lot of benefits for its users. It is cost effective because it is produced from the raw material which is available free of cost to the livestock farmers. Bio-slurry, a by-product of biogas, is being used as fertilizer for the crops production and increasing soil fertility. There are many other household benefits of technology. Research paper discusses the benefits of biogas as perceived by the biogas users as well as non-users of Tehsil Jhang. Data were collected from 60 respondents (30 users and 30 non-users) selected purposively through validated and pre-tested interview schedule from the respondents. Collected data were analyzed by using Statistical Package for Social Sciences (SPSS). Household benefits like ‘makes cooking easy,’ ‘Less breathing issues for working women in kitchens’ and ‘Use of bio-slurry as organic fertilizer’ had the highly significant relationship between them with t-values of 3.24, 4.39 and 2.80 respectively. Responses of the respondents about environmental benefits of biogas technology showed that ‘less air pollution’ had a significant relationship between them while ‘less temperature rise up than due to the burning of wood /dung’ had the non-significant relationship in the responses of interviewed respondents. It was clear from the research that biogas users were becoming influential in convincing non-users to adopt this technology due to its noticeable benefits. Research area where people were depending on wood to be used as fire fuel could be helped in reduction of cutting of trees which will help in controlling deforestation and saving the environment.People should be encouraged in using of biogas technology through providing them subsidies and low mark up loans.

Keywords: biogas technology, deforestation, environmental benefits, renewable energy

Procedia PDF Downloads 242
5374 The Impact of Lipids on Lung Fibrosis

Authors: G. Wojcik, J. Gindlhuber, A. Syarif, K. Hoetzenecker, P. Bohm, P. Vesely, V. Biasin, G. Kwapiszewska

Abstract:

Pulmonary fibrosis is a rare disease where uncontrolled wound healing processes damage the lung structure. Intensive changes within the extracellular matrix (ECM) and its interaction with fibroblasts have a major role in pulmonary fibrosis development. Among others, collagen is one of the main components of the ECM, and it is important for lung structure. In IPF, constant production of collagen by fibroblast, through TGFβ1-SMAD2/3 pathways, leads to an uncontrolled deposition of matrix and hence lung remodeling. Abnormal changes in lipid production, alterations in fatty acids (FAs) metabolism, enhanced oxidative stress, and lipid peroxidation in fibrotic lung and fibrotic fibroblasts have been reported; however, the interplay between the collagen and lipids is not yet established. One of the FAs influx regulators is Angiopoietin-like 4 (ANGPTL4), which inhibits lipoprotein lipase work, decreasing the availability of FAs. We hypothesized that altered lipid composition or availability could have the capability to influence the phenotype of different fibroblast populations in the lung and hence influence lung fibrosis. To prove our hypothesis, we aim to investigate lipids and their influence on human, animal, and in vitro levels. In the bleomycin model, treatment with the well-known metabolic drugs Rosiglitazone or Metformin significantly lower collagen production. Similar results were noticed in ANGPTL4 KO animals, where the KO of ANGPTL4 leads to an increase of FAs availability and lower collagen deposition after the bleomycin challenge. Currently, we study the treatment of different FAs on human lung para fibroblasts (hPF) isolated from donors. To understand the lipid composition, we are collecting human lung tissue from donors and pulmonary fibrosis patients for Liquid chromatography-mass spectrometry. In conclusion, our results suggest the lipid influence on collagen deposition during lung fibrosis, but further research needs to be conducted to understand the matter of this relationship.

Keywords: collagen, fibroblasts, lipidomics, lung, pulmonary fibrosis

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5373 Percolation Transition in an Agglomeration of Spherical Particles

Authors: Johannes J. Schneider, Mathias S. Weyland, Peter Eggenberger Hotz, William D. Jamieson, Oliver Castell, Alessia Faggian, Rudolf M. Füchslin

Abstract:

Agglomerations of polydisperse systems of spherical particles are created in computer simulations using a simplified stochastic-hydrodynamic model: Particles sink to the bottom of the cylinder, taking into account gravity reduced by the buoyant force, the Stokes friction force, the added mass effect, and random velocity changes. Two types of particles are considered, with one of them being able to create connections to neighboring particles of the same type, thus forming a network within the agglomeration at the bottom of a cylinder. Decreasing the fraction of these particles, a percolation transition occurs. The critical regime is determined by investigating the maximum cluster size and the percolation susceptibility.

Keywords: binary system, maximum cluster size, percolation, polydisperse

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5372 An Approach to Correlate the Statistical-Based Lorenz Method, as a Way of Measuring Heterogeneity, with Kozeny-Carman Equation

Authors: H. Khanfari, M. Johari Fard

Abstract:

Dealing with carbonate reservoirs can be mind-boggling for the reservoir engineers due to various digenetic processes that cause a variety of properties through the reservoir. A good estimation of the reservoir heterogeneity which is defined as the quality of variation in rock properties with location in a reservoir or formation, can better help modeling the reservoir and thus can offer better understanding of the behavior of that reservoir. Most of reservoirs are heterogeneous formations whose mineralogy, organic content, natural fractures, and other properties vary from place to place. Over years, reservoir engineers have tried to establish methods to describe the heterogeneity, because heterogeneity is important in modeling the reservoir flow and in well testing. Geological methods are used to describe the variations in the rock properties because of the similarities of environments in which different beds have deposited in. To illustrate the heterogeneity of a reservoir vertically, two methods are generally used in petroleum work: Dykstra-Parsons permeability variations (V) and Lorenz coefficient (L) that are reviewed briefly in this paper. The concept of Lorenz is based on statistics and has been used in petroleum from that point of view. In this paper, we correlated the statistical-based Lorenz method to a petroleum concept, i.e. Kozeny-Carman equation and derived the straight line plot of Lorenz graph for a homogeneous system. Finally, we applied the two methods on a heterogeneous field in South Iran and discussed each, separately, with numbers and figures. As expected, these methods show great departure from homogeneity. Therefore, for future investment, the reservoir needs to be treated carefully.

Keywords: carbonate reservoirs, heterogeneity, homogeneous system, Dykstra-Parsons permeability variations (V), Lorenz coefficient (L)

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5371 An Exploration of the Association Between the Physical Activity and Academic Performance in Internship Medical Students

Authors: Ali Ashraf, Ghazaleh Aghaee, Sedigheh Samimian, Mohaya Farzin

Abstract:

Objectives: Previous studies have indicated the positive effect of physical activity and sports on different aspects of health, such as muscle endurance and sleep cycle. However, in university students, particularly medical students, who have limited time and a stressful lifestyle, there have been limited studies exploring this matter with proven statistical results. In this regard, this study aims to find out how regular physical activity can influence the academic performance of medical students during their internship period. Methods: This was a descriptive-analytical study. Overall, 160 medical students (including 80 women and 88 men) voluntarily participated in the study. The Baecke Physical Activity Questionnaire was applied to determine the student’s physical activity levels. The student's academic performance was determined based on their total average academic scores. The data were analyzed in SPSS version 16 software using the independent t-test, Pearson correlation, and linear regression. Results: The average age of the students was 26.0±1.5 years. Eighty-eight students (52.4%) were male, and 142 (84.5%) were single. The student's mean total average academic score was 16.2±1.2, and their average physical activity score was 8.3±1.1. The student's average academic score was not associated with their gender (P=0.427), marital status (P=0.645), and age (P=0.320). However, married students had a significantly lower physical activity level compared to single students (P=0.020). The results indicated a significant positive correlation between student's physical activity levels and average academic scores (r=+0.410 and P<0.001). This correlation was independent of the student’s age, gender, and marital status based on the regression analysis. Conclusion: The results of the current study suggested that the physical activity level in medical students was low to moderate in most cases, and there was a significant direct relationship between student’s physical activity level and academic performance, independent of age, gender, and marital status.

Keywords: exercise, education, physical activity, academic performance

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5370 Anaphora and Cataphora on the Selected State of the City Addresses of the Mayor of Dapitan

Authors: Mark Herman Sumagang Potoy

Abstract:

State of the City Address (SOCA) is a speech, modelled after the State of the Nation Address, given not as mandated by law but usually a matter of practice or tradition delivered before the chief executive’s constituents. Through this, the general public is made to know the performance of the local government unit and its agenda for the coming year. Therefore, it is imperative for SOCAs to clearly convey its message and carry out the myriad function of enlightening its readers which could be achieved through the proper use of reference. Anaphora and cataphora are the two major types of reference; the former refer back to something that has already been mentioned while the latter points forward to something which is yet to be said. This paper seeks to identify the types of reference employed on the SOCAs from 2014 to 2016 of Hon. Rosalina Garcia Jalosjos, Mayor of Dapitan City and look into how the references contribute to the clarity of the message of the text. The qualitative method of research is used in this study through an in-depth analysis of the corpus. As soon as the copies of the SOCAs are secured from the Office of the City Mayor, they are then analyzed using documentary technique categorizing the types of reference as to anaphora and cataphora, counting each of these types and describing the implications of the dominant types used in the addresses. After a thorough analysis, it is found out that the two reference types namely, anaphora and cataphora are both employed on the three SOCAs, the former being used more frequently than the latter accounting to 80% and 20% of actual usage, respectively. Moreover, the use of anaphors and cataphora on the three addresses helps in conveying the message clearly because they primarily become aids to avoid the repetition of the same element in the text especially when there wasn’t a need to emphasize a point. Finally, it is recommended that writers of State of the City Addresses should have a vast knowledge on how reference should be used and the functions they take in the text since this is a vital tool to clearly transmit a message. Moreover, English teachers should explicitly teach the proper usage of anaphora and cataphora, as instruments to develop cohesion in written discourse, to enable students to write not only with sense but also with fluidity in tying utterances together.

Keywords: anaphora, cataphora, reference, State of the City Address

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5369 Medicinal Plants: An Antiviral Depository with Complex Mode of Action

Authors: Daniel Todorov, Anton Hinkov, Petya Angelova, Kalina Shishkova, Venelin Tsvetkov, Stoyan Shishkov

Abstract:

Human herpes viruses (HHV) are ubiquitous pathogens with a pandemic spread across the globe. HHV type 1 is the main causative agent of cold sores and fever blisters around the mouth and on the face, whereas HHV type 2 is generally responsible for genital herpes outbreaks. The treatment of both viruses is more or less successful with antivirals from the nucleoside analogues group. Their wide application increasingly leads to the emergence of resistant mutants In the past, medicinal plants have been used to treat a number of infectious and non-infectious diseases. Their diversity and ability to produce the vast variety of secondary metabolites according to the characteristics of the environment give them the potential to help us in our warfare with viral infections. The variable chemical characteristics and complex composition is an advantage in the treatment of herpes since the emergence of resistant mutants is significantly complicated. The screening process is difficult due to the lack of standardization. That is why it is especially important to follow the mechanism of antiviral action of plants. On the one hand, it may be expected to interact with its compounds, resulting in enhanced antiviral effects, and the most appropriate environmental conditions can be chosen to maximize the amount of active secondary metabolites. During our study, we followed the activity of various plant extracts on the viral replication cycle as well as their effect on the extracellular virion. We obtained our results following the logical sequence of the experimental settings - determining the cytotoxicity of the extracts, evaluating the overall effect on viral replication and extracellular virion.During our research, we have screened a variety of plant extracts for their antiviral activity against both virus replication and the virion itself. We investigated the effect of the extracts on the individual stages of the viral replication cycle - viral adsorption, penetration and the effect on replication depending on the time of addition. If there are positive results in the later experiments, we had studied the activity over viral adsorption, penetration and the effect of replication according to the time of addition. Our results indicate that some of the extracts from the Lamium album have several targets. The first stages of the viral life cycle are most affected. Several of our active antiviral agents have shown an effect on extracellular virion and adsorption and penetration processes. Our research over the last decade has shown several curative antiviral plants - some of which are from the Lamiacea family. The rich set of active ingredients of the plants in this family makes them a good source of antiviral preparation.

Keywords: human herpes virus, antiviral activity, Lamium album, Nepeta nuda

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5368 The Communication of Audit Report: Key Audit Matters in United Kingdom

Authors: L. Sierra, N. Gambetta, M. A. Garcia-Benau, M. Orta

Abstract:

Financial scandals and financial crisis have led to an international debate on the value of auditing. In recent years there have been significant legislative reforms aiming to increase markets’ confidence in audit services. In particular, there has been a significant debate on the need to improve the communication of auditors with audit reports users as a way to improve its informative value and thus, to improve audit quality. The International Auditing and Assurance Standards Board (IAASB) has proposed changes to the audit report standards. The International Standard on Auditing 701, Communicating Key Audit Matters (KAM) in the Independent Auditor's Report, has introduced new concepts that go beyond the auditor's opinion and requires to disclose the risks that, from the auditor's point of view, are more significant in the audited company information. Focusing on the companies included in the Financial Times Stock Exchange 100 index, this study aims to focus on the analysis of the determinants of the number of KAM disclosed by the auditor in the audit report and moreover, the analysis of the determinants of the different type of KAM reported during the period 2013-2015. To test the hypotheses in the empirical research, two different models have been used. The first one is a linear regression model to identify the client’s characteristics, industry sector and auditor’s characteristics that are related to the number of KAM disclosed in the audit report. Secondly, a logistic regression model is used to identify the determinants of the number of each KAM type disclosed in the audit report; in line with the risk-based approach to auditing financial statements, we categorized the KAM in 2 groups: Entity-level KAM and Accounting-level KAM. Regarding the auditor’s characteristics impact on the KAM disclosure, the results show that PwC tends to report a larger number of KAM while KPMG tends to report less KAM in the audit report. Further, PwC reports a larger number of entity-level risk KAM while KPMG reports less account-level risk KAM. The results also show that companies paying higher fees tend to have more entity-level risk KAM and less account-level risk KAM. The materiality level is positively related to the number of account-level risk KAM. Additionally, these study results show that the relationship between client’s characteristics and number of KAM is more evident in account-level risk KAM than in entity-level risk KAM. A highly leveraged company carries a great deal of risk, but due to this, they are usually subject to strong capital providers monitoring resulting in less account-level risk KAM. The results reveal that the number of account-level risk KAM is strongly related to the industry sector in which the company operates assets. This study helps to understand the UK audit market, provides information to auditors and finally, it opens new research avenues in the academia.

Keywords: FTSE 100, IAS 701, key audit matters, auditor’s characteristics, client’s characteristics

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5367 Aesthetics, Freedom and State in Hegel’s Philosophy

Authors: Akbar Jamali

Abstract:

Many scholars consider Hegel’s philosophy of art as the greatest theory of aesthetics since Aristotle’s Poetics. ‘Freedom’ distinguishes modern, especially German Idealism with Greek philosophy. Therefore, introducing and contemplating on Hegel’s Aesthetics as a whole, freedom as the essence of art, Hegel’s controversial claim on the end of art, and the relation of art and state is the main theme of this study. Hegel’s aesthetics is to be understood in his whole system. According to Hegel’s speculative philosophy, being is to be understood as self-determining Reason or Idea. The self-determining Reason actualizes and realizes himself in the course of history. Idea in the process of self-actualization becomes more and more rational. It first actualizes itself in matter, then in non-conscious life, finally in conscious and self-conscious life. Self-conscious life is the most rational stage of development of Idea in which the subject can think and imagine, use language and exercise freedom. Hegel calls this self-conscious life Spirit (Geist). Therefore, emergence of human being is an essential moment in the process of self-determination of Reason. It is not accidental rather a necessity. The essence of spirit is freedom. Since the history is the process of the self-actualization if spirit, humankind becomes more and more, free. Spirit in its ‘Absolute’ form manifests itself into three forms; Art, Religion and philosophy. Art is the first stage in which Spirit understands itself. In fact, Art is the expression of human spirit, which is comprehended by our senses. Beauty is defined as the sensuous expression of free Spirit. The purpose of art is, therefore, to express, enjoy and contemplate on our freedom. State belongs to the realm of Objective spirit, while Art along with Religion and philosophy belong to the realm of Absolute Spirit. Absolute spirit is superior to Objective Spirit; therefore, state must not interfere in the realm of art. Limitation on art by state directly violates freedom and prevents development of national spirit. Genuine art leads us to freedom and richness of (national) Spirit. Using Hegel’s philosophy of art, we can comprehend why totalitarian states try to limit art and, why artists are the enemy of totalitarian states. In this philosophical system, we contemplate on art as a way to freedom and emancipation.

Keywords: aesthetics, freedom, spirit, state

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5366 Assessment of Physical Activity and Sun Exposure of Saudi Patients with Type 2 Diabetes Mellitus in Ramadan and Non-Ramadan Periods

Authors: Abdullah S. Alghamdi, Khaled Alghamdi, Richard O. Jenkins, Parvez I. Haris

Abstract:

Background: Physical activity is an important factor in the treatment and prevention of type 2 diabetes mellitus (T2DM). Reduction in HbA1c level, an important diabetes biomarker, was reported in patients who increased their daily physical activity. Although the ambient temperature was reported to be positively correlated to a negative impact on health and increase the incidences of diabetes, the exposure to bright sunlight was recently found to be associated with enhanced insulin sensitivity and improved beta-cell function. How Ramadan alters physical activity, and especially sunlight exposure, has not been adequately investigated. Aim: This study aimed to assess the physical activity and sun exposure of Saudis with T2DM over different periods (before, during, and after Ramadan) and related this to HbA1c levels. Methods: This study recruited 82 Saudis with T2DM, who chose to fast during Ramadan, from the Endocrine and Diabetic Centre of Al Iman General Hospital, Riyadh, Saudi Arabia. Ethical approvals for this study were obtained from De Montfort University and Saudi Ministry of Health. Physical activity and sun exposure were assessed by a self-administered questionnaire. Physical activity was estimated using the International Physical Activity Questionnaire (IPAQ), while the sun exposure was assessed by asking the patients about their hours per week of direct exposure to the sun, and daily hours spent outdoors. Blood samples were collected in each period for measuring HbA1c. Results: Low physical activity was observed in more than 60% of the patients, with no significant changes between periods. There were no significant variances between periods in the daily hours spent outdoors and the total number of weekly hours of direct exposure to the sun. The majority of patients reported only few hours of exposure to the sun (1h or less per week) and time spent outdoors (1h or less per day). The mean HbA1c significantly changed between periods (P = 0.001), with lowest level during Ramadan. There were significant differences in the mean HbA1c between the groups for the level of physical activity (P < 0.001), with significant lower mean HbA1c in the higher-level group. There were no significant variances in the mean of HbA1c between the groups for the daily hours spent outdoors. The mean HbA1c of the patients, who reported never in their total weekly hours of exposure to the sun, was significantly lower than the mean HbA1c of those who reported 1 hour or less (P = 0.001). Conclusion: Physical inactivity was prevalent among the study population with very little exposure to the sun or time spent outdoors. Higher level of physical activity was associated with lower mean HbA1c levels. Encouraging T2DM patients to achieve the recommended levels of physical activity may help them to obtain greater benefits of Ramadan fasting, such as reducing their HbA1c levels. The impact of low direct exposure to the sun and the time spent outdoors needs to be further investigated in both healthy and diabetic patients.

Keywords: diabetes, fasting, physical activity, sunlight, Ramadan

Procedia PDF Downloads 148
5365 Effect of DG Installation in Distribution System for Voltage Monitoring Scheme

Authors: S. R. A. Rahim, I. Musirin, M. M. Othman, M. H. Hussain

Abstract:

Loss minimization is a long progressing issue mainly in distribution system. Nevertheless, its effect led to temperature rise due to significant voltage drop through the distribution line. Thus, compensation scheme should be proper scheduled in the attempt to alleviate the voltage drop phenomenon. Distributed generation has been profoundly known for voltage profile improvement provided that over-compensation or under-compensation phenomena are avoided. This paper addresses the issue of voltage improvement through different type DG installation. In ensuring optimal sizing and location of the DGs, predeveloped EMEFA technique was made to be used for this purpose. Incremental loading condition subjected to the system is the concern such that it is beneficial to the power system operator.

Keywords: distributed generation, EMEFA, power loss, voltage profile

Procedia PDF Downloads 352
5364 Water Treatment Using Eichhornia crassipes and Avifauna Control in The "La Mansión" Pond

Authors: Milda A. Cruz-Huaranga, Natalí Carbo-Bustinza, Javier Linkolk López-Gonzales, K. Depaz, Gina M. Tito T., Soledad Torres-Calderón

Abstract:

The objective of this study was to improve water quality in the “La Mansión” pond in order to irrigate green spaces on the Peruvian Union University campus (Lima, Peru) using the aquatic species Eichhornia Crassipes. Furthermore, tree trimming and cleaning activities were performed that reduced water pollution caused by organic deposits and feathers from wild birds. The impaired waterbody is located on the campus of the Peruvian Union University, 580 meters above sea level, with a volume of 6,405.336 m3, an area of 3,050.16 m2, 256.81 m perimeter, and 0.12 m3/s input flow. Seven 1.8 m2 floating systems were implemented, with 12 common water hyacinth plants in each system. Before implementing this system, a water quality analysis was performed to analyse the physical-chemical, microbiological, and organoleptic parameters. The pre-analysis revealed the pond’s critical condition, with electrical conductivity: 556 mg/l; phosphate: < 0.5; pH: 7.06; total solids: 412 mg/l; arsenic: <0.01; lead: 0.115; BOD5: 14; COD: 16.94; dissolved oxygen: 13; total coliforms: 24000 MCL/100 ml; and thermo-tolerant coliforms: 11000 MCL/100 ml. After implementing the system, the following results were obtained: EC: 495 mg/l; DO:9.2 mg/l; TS: 235 mg/l; BOD5: 7.7; COD: 8.47; Pb: 0.001 mg/l; TC: 460 MCL/100 ml; FC: 240 MCL/100 ml. Thus, we confirmed that the system is 78.79% efficient regarding the Peruvian ECA (Environmental Quality Standards) established for water according to DS #015-2015-MINAM. Therefore, the water is suitable for plant irrigation. Finally, we concluded that treating wastewater with the species Eichhornia Crassipes is efficient since an improvement was achieved in the impaired waterbody.

Keywords: Eichhornia crassipes, plantlets, cleaning, impaired waterbody, pond

Procedia PDF Downloads 119
5363 Optimum Stratification of a Skewed Population

Authors: D. K. Rao, M. G. M. Khan, K. G. Reddy

Abstract:

The focus of this paper is to develop a technique of solving a combined problem of determining Optimum Strata Boundaries (OSB) and Optimum Sample Size (OSS) of each stratum, when the population understudy is skewed and the study variable has a Pareto frequency distribution. The problem of determining the OSB is formulated as a Mathematical Programming Problem (MPP) which is then solved by dynamic programming technique. A numerical example is presented to illustrate the computational details of the proposed method. The proposed technique is useful to obtain OSB and OSS for a Pareto type skewed population, which minimizes the variance of the estimate of population mean.

Keywords: stratified sampling, optimum strata boundaries, optimum sample size, pareto distribution, mathematical programming problem, dynamic programming technique

Procedia PDF Downloads 440
5362 Removal of Na₂SO₄ by Electro-Confinement on Nanoporous Carbon Membrane

Authors: Jing Ma, Guotong Qin

Abstract:

We reported electro-confinement desalination (ECMD), a desalination method combining electric field effects and confinement effects using nanoporous carbon membranes as electrode. A carbon membrane with average pore size of 8.3 nm was prepared by organic sol-gel method. The precursor of support was prepared by curing porous phenol resin tube. Resorcinol-formaldehyde sol was coated on porous tubular resin support. The membrane was obtained by carbonisation of coated support. A well-combined top layer with the thickness of 35 μm was supported by macroporous support. Measurements of molecular weight cut-off using polyethylene glycol showed the average pore size of 8.3 nm. High salt rejection can be achieved because the water molecules need not overcome high energy barriers in confined space, while huge inherent dehydration energy was required for hydrated ions to enter the nanochannels. Additionally, carbon membrane with additional electric field can be used as an integrated membrane electrode combining the effects of confinement and electric potential gradient. Such membrane electrode can repel co-ions and attract counter-ions using pressure as the driving force for mass transport. When the carbon membrane was set as cathode, the rejection of SO₄²⁻ was 94.89%, while the removal of Na⁺ was less than 20%. We set carbon membrane as anode chamber to treat the effluent water from the cathode chamber. The rejection of SO₄²⁻ and Na⁺ reached to 100% and 88.86%, respectively. ECMD will be a promising energy efficient method for salt rejection.

Keywords: nanoporous carbon membrane, confined effect, electric field, desalination, membrane reactor

Procedia PDF Downloads 115
5361 A Rare Form of Rapidly Progressive Parkinsonism Associated with Dementia

Authors: Murat Emre, Zeynep Tufekcioglu

Abstract:

Objective: We describe a patient with late onset phenylketonuria which presented with rapidly progressive dementia and parkinsonism that were reversible after management. Background: Phenylketonuria is an autosomal recessive disorder due to mutations in the phenylalanine hydroxlase gene. It normally presents in childhood, in rare cases, however, it may have its onset in adulthood and may mimic other neurological disorders. Case description: A previously normal functioning, 59 year old man was admitted for blurred vision, cognitive impairment and gait difficulty which emerged over the past eight months. In neurological examination he had brisk reflexes, slow gait and left-dominant parkinsonism. Mini-mental state examination score was 25/30, neuropsychological testing revealed a dysexecutive syndrome with constructional apraxia and simultanagnosia. In cranial MRI there were bilateral diffuse hyper-intense lesions in parietal and occipital white matter with no significant atrophy. Electroencephalography showed diffuse slowing with predominance of teta waves. In cerebrospinal fluid examination protein level was slightly elevated (61mg/dL), oligoclonal bands were negative. Electromyography was normal. Routine laboratory examinations for rapidly progressive dementia and parkinsonism were also normal. Serum amino acid levels were determined to explore metabolic leukodystrophies and phenylalanine level was found to be highly elevated (1075 µmol/L) with normal tyrosine (61,20 µmol/L). His cognitive impairment and parkinsonian symptoms improved following three months of phenylalanine restricted diet. Conclusions: Late onset phenylketonuria is a rare, potentially reversible cause of rapidly progressive parkinsonism with dementia. It should be considered in the differential diagnosis of patients with suspicious features.

Keywords: dementia, neurology, Phenylketonuria, rapidly progressive parkinsonism

Procedia PDF Downloads 255
5360 Clients’ Priorities in Delivery of Green Projects: South African Perspective

Authors: C. Mothobiso, D. Root

Abstract:

Purpose: This study attempts to identify the clients’ main priorities when delivering green projects. The aim is to compare if the clients have the same interest that are similar in delivery of convectional buildings as compared to green buildings. The main purpose is to find why other clients are investing in green buildings while others are reluctant and adopting green building at a slow pace. Design/methodology/approach: A sample of construction professional accredited by the Green Building Council of South Africa (GBCSA) was sent a questionnaire to participate in the research. Since GBSCSA accredited professionals have knowledge and experience about the green buildings, they are chosen as the sample. The research is qualitative because it evaluates the perceptions and knowledge around the subject matter. Research limitations: The research focuses only on the South African construction clients. Findings: Findings reveal that private clients invest more on green buildings as compared to government and parastatal entities. Private clients prioritise on maximising returns on investments and they mainly invest on buildings that save energies and have low life cycle costs. Private clients are perceived to be more knowledgeable about the benefits of green building project as compared to government and Parastatals clients. Shortage of expertise and managerial skill leads to low adaptation of green buildings in the government and parastatal projects. Other factors, which seem to disintegrate the adoption of green buildings, are the readiness of supply chain within the industry and inappropriate procurements strategies adopted by clients. The evaluation of the clients’ priorities will enable the design team to come up with innovative ways to approach the design process so that clients’ priorities and needs are identified and met. Practical implications: The findings are indicating that clients’ needs and priorities have a huge impact on the delivery of the project in terms of time, quality and cost of the project.

Keywords: construction clients, design team, green construction and project deliver

Procedia PDF Downloads 261
5359 An Exploratory Study of the Effects of Head Movement on Engagement within a Telepresence Environment

Authors: B. S. Bamoallem, A. J. Wodehouse, G. M. Mair

Abstract:

Communication takes place not only through speech, but also by means of gestures such as facial expressions, gaze, head movements, hand movements and body posture, and though there has been rapid development, communication platforms still lack this type of behavior. We believe communication platforms need to fully achieve this verbal and non-verbal behavior in order to make interactions more engaging and more efficient. In this study we decided to focus our research on the head rather than any other body part as it is a rich source of information for speech-related movement Thus we aim to investigate the value of incorporating head movements into the use of telepresence robots as communication platforms; this will be done by investigating a system that reproduces head movement manually as closely as possible.

Keywords: engagement, nonverbal behaviours, head movements, face-to-face interaction, telepresence robot

Procedia PDF Downloads 444
5358 Reliable and Energy-Aware Data Forwarding under Sink-Hole Attack in Wireless Sensor Networks

Authors: Ebrahim Alrashed

Abstract:

Wireless sensor networks are vulnerable to attacks from adversaries attempting to disrupt their operations. Sink-hole attacks are a type of attack where an adversary node drops data forwarded through it and hence affecting the reliability and accuracy of the network. Since sensor nodes have limited battery power, it is essential that any solution to the sinkhole attack problem be very energy-aware. In this paper, we present a reliable and energy efficient scheme to forward data from source nodes to the base station while under sink-hole attack. The scheme also detects sink-hole attack nodes and avoid paths that includes them.

Keywords: energy-aware routing, reliability, sink-hole attack, WSN

Procedia PDF Downloads 379
5357 Influence of Titanium Addition on Wear Properties of AM60 Magnesium Alloy

Authors: H. Zengin, M. E. Turan, Y. Turen, H. Ahlatci, Y. Sun

Abstract:

This study aimed for improving wear resistance of AM60 magnesium alloy by Ti addition (0, 0.2, 0.5, 1wt%Ti). An electric resistance furnace was used to produce alloys. Pure Mg together with Al, Al-Ti and Al-Mn were melted at 750 0C in a stainless steel crucible under controlled Ar gas atmosphere and then poured into a metal mould preheated at 250 0C. Microstructure characterizations were performed by light optical (LOM) and scanning electron microscope (SEM) after the wear test. Wear rates and friction coefficients were measured with a pin-on-disk type UTS-10 Tribometer test device under a load of 20N. The results showed that Ti addition altered the morphology and the amount of b-Mg17Al12 phase in the microstructure of AM60 alloy. b-Mg17Al12 phases on the grain boundaries were refined with increasing amount of Ti. An improvement in wear resistance of AM60 alloy was observed due to the alteration in the microstructure by Ti addition.

Keywords: magnesium alloy, titanium, SEM, wear

Procedia PDF Downloads 321
5356 Optimal Type and Installation Time of Wind Farm in a Power System, Considering Service Providers

Authors: M. H. Abedi, A. Jalilvand

Abstract:

The economic development benefits of wind energy may be the most tangible basis for the local and state officials’ interests. In addition to the direct salaries associated with building and operating wind projects, the wind energy industry provides indirect jobs and benefits. The optimal planning of a wind farm is one most important topic in renewable energy technology. Many methods have been implemented to optimize the cost and output benefit of wind farms, but the contribution of this paper is mentioning different types of service providers and also time of installation of wind turbines during planning horizon years. Genetic algorithm (GA) is used to optimize the problem. It is observed that an appropriate layout of wind farm can cause to minimize the different types of cost.

Keywords: renewable energy, wind farm, optimization, planning

Procedia PDF Downloads 514