Search results for: prayer aid device

Authors: Prem K. Mony, Bharadwaj Amrutur, Prashanth Thankachan, Swarnarekha Bhat, Suman Rao, Maryann Washington, Annamma Thomas, N. Sheela, Hiteshwar Rao, Sumi Antony

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The disease burden among mothers and newborns is caused mostly by a handful of avoidable conditions occurring around the time of childbirth and within the first month following delivery. Real-time monitoring of vital parameters of mothers and neonates offers a potential opportunity to impact access as well as the quality of care in vulnerable populations. We describe the design, development and testing of an innovative wearable device for remote biomonitoring (RBM) of body temperatures in mothers and neonates in a hospital in southern India. The architecture consists of: [1] a low-cost, wearable sensor tag; [2] a gateway device for ‘real-time’ communication link; [3] piggy-backing on a commercial GSM communication network; and [4] an algorithm-based data analytics system. Requirements for the device were: long battery-life upto 28 days (with sampling frequency 5/hr); robustness; IP 68 hermetic sealing; and human-centric design. We undertook pre-clinical laboratory testing followed by clinical trial phases I & IIa for evaluation of safety and efficacy in the following sequence: seven healthy adult volunteers; 18 healthy mothers; and three sets of babies – 3 healthy babies; 10 stable babies in the Neonatal Intensive Care Unit (NICU) and 1 baby with hypoxic ischaemic encephalopathy (HIE). The 3-coin thickness, pebble-design sensor weighing about 8 gms was secured onto the abdomen for the baby and over the upper arm for adults. In the laboratory setting, the response-time of the sensor device to attain thermal equilibrium with the surroundings was 4 minutes vis-a-vis 3 minutes observed with a precision-grade digital thermometer used as a reference standard. The accuracy was ±0.1°C of the reference standard within the temperature range of 25-40°C. The adult volunteers, aged 20 to 45 years, contributed a total of 345 hours of readings over a 7-day period and the postnatal mothers provided a total of 403 paired readings. The mean skin temperatures measured in the adults by the sensor were about 2°C lower than the axillary temperature readings (sensor =34.1 vs digital = 36.1); this difference was statistically significant (t-test=13.8; p<0.001). The healthy neonates provided a total of 39 paired readings; the mean difference in temperature was 0.13°C (sensor =36.9 vs digital = 36.7; p=0.2). The neonates in the NICU provided a total of 130 paired readings. Their mean skin temperature measured by the sensor was 0.6°C lower than that measured by the radiant warmer probe (sensor =35.9 vs warmer probe = 36.5; p < 0.001). The neonate with HIE provided a total of 25 paired readings with the mean sensor reading being not different from the radian warmer probe reading (sensor =33.5 vs warmer probe = 33.5; p=0.8). No major adverse events were noted in both the adults and neonates; four adult volunteers reported mild sweating under the device/arm band and one volunteer developed mild skin allergy. This proof-of-concept study shows that real-time monitoring of temperatures is technically feasible and that this innovation appears to be promising in terms of both safety and accuracy (with appropriate calibration) for improved maternal and neonatal health.

Keywords: public health, remote biomonitoring, temperature surveillance, wearable sensors, mothers and newborns

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Authors: Ahmed Slami, Med El Amine Brixi Nigassa, Nassima Labdelli, Sofiane Soulimane, Arnaud Pothier

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Many people suffer from diabetes, a disease marked by abnormal levels of sugar in the blood; 285 million people have diabetes, 6.6% of the world adult population (in 2010), according to the International Diabetes Federation. Insulin medicament is invented to be injected into the body. Generally, the injection requires the patient to do it manually. However, in many cases he will be unable to inject the drug, saw that among the side effects of hyperglycemia is the weakness of the whole body. The researchers designed a medical device that injects insulin too autonomously by using micro-pumps. Many micro-pumps of concepts have been investigated during the last two decades for injecting molecules in blood or in the body. However, all these micro-pumps are intended for slow infusion of drug (injection of few microliters by minute). Now, the challenge is to develop micro-pumps for fast injections (1 microliter in 10 seconds) with accuracy of the order of microliter. Recently, studies have shown that only piezoelectric actuators can achieve this performance, knowing that few systems at the microscopic level were presented. These reasons lead us to design new smart microsystems injection drugs. Therefore, many technological advances are still to achieve the improvement of materials to their uses, while going through their characterization and modeling action mechanisms themselves. Moreover, it remains to study the integration of the piezoelectric micro-pump in the microfluidic platform features to explore and evaluate the performance of these new micro devices. In this work, we propose a new micro-pump model based on piezoelectric actuation with a new design. Here, we use a finite element model with Comsol software. Our device is composed of two pumping chambers, two diaphragms and two actuators (piezoelectric disks). The latter parts will apply a mechanical force on the membrane in a periodic manner. The membrane deformation allows the fluid pumping, the suction and discharge of the liquid. In this study, we present the modeling results as function as device geometry properties, films thickness, and materials properties. Here, we demonstrate that we can achieve fast injection. The results of these simulations will provide quantitative performance of our micro-pumps. Concern the spatial actuation, fluid rate and allows optimization of the fabrication process in terms of materials and integration steps.

Keywords: COMSOL software, piezoelectric, micro-pump, microfluidic

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Authors: P. Charipoor, M. Khani, H. Mahmoudi, E. Ghasemi, P. Akbartehrani, B. Shokri

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Cold air plasma could have a variety of effects on cells and living organisms and also shows good results in medical and cosmetic cases. Herein, plasma floating electrode dielectric barrier discharge (FEDBD) plasma was designed for mouse skin rejuvenation purposes. It is safe and easy to use in clinics, laboratories, and homes. The effects of this device were investigated on mouse skin. Vitamin C ointment in combination with plasma was also used as a new method to improve FEDBD results. In this study, 20 Wistar rats were evaluated in four groups. The first group received high-dose plasma, the second group received moderate-dose plasma (with vitamin C cream), the third group received low-dose plasma (with vitamin C cream) for 6 minutes, and the fourth group received only vitamin C cream. This process was done 3 times a week for 4 weeks. Skin temperature was monitored to evaluate the thermal effect of plasma. The presence of reactive species was also demonstrated using optical spectroscopy. Mechanical assays were performed to evaluate the effect of plasma and vitamin C on the mechanical strength of the tissue, which showed a positive effect of plasma on the treated tissue compared to the control group. Using pathological and biometric skin tests, an increase in collagen levels, epidermal thickness, and an increase in fibroblasts was observed in rat skin, as well as increased skin elasticity. This study showed the positive effect of using the FEDBD plasma device on the effective parameters in skin rejuvenation.

Keywords: plasma, skin rejuvenation, collagen, epidermal thickness

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Authors: Kerry Hull, Mark Wright

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This paper brings light to ethnobotanical medicines used by the Maya of Belize to treat snake bites. The varying ecological zones of Belize boast over fifty species of snakes, nine of which are poisonous and dangerous to humans. Two distinct Maya groups occupy neighboring regions of Belize, the Q’eqchi’ and the Mopan. With Western medical care often far from their villages, what traditional methods are used to treat poisonous snake bites? Based primarily on data gathered with native consultants during the authors’ fieldwork with both groups, this paper details the ethnobotanical resources used by the Q’eqchi’ and Mopan traditional healers. The Q’eqchi’ and Mopan most commonly rely on traditional ‘bush doctors’ (ilmaj in Mopan), both male and female, and specialized ‘snake doctors’ to heal bites from venomous snakes. First, this paper presents each plant employed by healers for bites for the nine poisonous snakes in Belize along with the specific botanical recipes and methods of application for each remedy. Individual chemical and therapeutic qualities of some of those plants are investigated in an effort to explain their possible medicinal value for different toxins or the symptoms caused by those toxins. In addition, this paper explores mythological associations with certain snakes that inform local understanding regarding which plants are considered efficacious in each case, arguing that numerous oral traditions (recorded by the authors) help to link botanical medicines to episodes within their mythic traditions. Finally, the use of plants to counteract snakebites brought about through sorcery is discussed inasmuch as some snakes are seen as ‘helpers’ of sorcerers. Snake bites given under these circumstances can only be cured by those who know both the proper corresponding plant(s) and ritual prayer(s). This paper provides detailed documentation of traditional ethnomedicines and practices from the dying art of traditional Maya healers and argues for multi-faceted diagnostic techniques to determine toxin severity, the presence or absence of sorcery, and the appropriate botanical remedy.

Keywords: ethnobotany, Maya, medicine, snake bites

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Authors: Lucian Pîslaru-Dănescu, George-Claudiu Zărnescu, Laurențiu Constantin Lipan, Rareș-Andrei Chihaia

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In recent years, the utilization of supercapacitors for energy storage (ES) devices that are designed for energy harvesting (EH) applications has increased substantially. The use of supercapacitors as energy storage devices in hybrid energy harvesting systems allows the miniaturization of electronic structures for energy storage. This study is concerned with the concept of energy management capacitors – supercapacitors and the new electronic structures for energy storage used for energy harvesting devices. Supercapacitors are low-voltage devices, and electronic overvoltage protection is needed for powering the source. The power management device that uses these proposed new electronic structures for energy storage is better than conventional electronic structures used for this purpose, like rechargeable batteries, supercapacitors, and hybrid systems. A hybrid energy harvesting system with energy storage management is able to simultaneously use several energy sources with recovery from the environment. The power management device uses a summing electronic block to combine the electric power obtained from piezoelectric composite plates and from a photovoltaic conversion system. Also, an overvoltage protection circuit used as a voltage detector and an improved concept of charging supercapacitors is presented. The piezoelectric composite plates are realized only by pressing two printed circuit boards together without damaging or prestressing the piezoceramic elements. The photovoltaic conversion system has the advantage that the modules are covered with glass plates with nanostructured film of ZnO with the role of anti-reflective coating and to improve the overall efficiency of the solar panels.

Keywords: supercapacitors, energy storage, electronic overvoltage protection, energy harvesting

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Authors: Afsal Mohammed Kadavilpparampu, Haider A. J. Al Lawati, Fakhr Eldin O. Suliman, Salma M. Z. Al Kindy

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In this work, we evaluated the appropriateness of various oxidants that can be used potentially with Ru(bipy)32+ CL system while performing CL detection in a microfluidic device using eight common active pharmaceutical ingredients- ciprofloxacin, hydrochlorothiazide, norfloxacin, buspirone, fexofenadine, cetirizine, codeine, and dextromethorphan. This is because, microfludics have very small channel volume and the residence time is also very short. Hence, a highly efficient oxidant is required for on-chip CL detection to obtain analytically acceptable CL emission. Three common oxidants were evaluated, lead dioxide, cerium ammonium sulphate and ammonium peroxydisulphate. Results obtained showed that ammonium peroxydisulphate is the most appropriate oxidant which can be used in microfluidic setup and all the tested analyte give strong CL emission while using this oxidant. We also found that Ru(bipy)33+ generated off-line by oxidizing [Ru(bipy)3]Cl2.6H2O in acetonitrile under acidic condition with lead dioxide was stable for more than 72 hrs. A highly sensitive microbore HPLC- CL method using ammonium peroxydisulphate as an oxidant in a microfluidic on-chip CL detection has been developed for the analyses of fixed-dose combinations of pseudoephedrine (PSE), fexofenadine (FEX) and cetirizine (CIT) in biological fluids and pharmaceutical formulations with minimum sample pre-treatment.

Keywords: oxidants, microbore High Performance Liquid Chromatography, chemiluminescence, microfluidics

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Authors: Chul Hyun Park

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Background:Repair using the Achillon deviceis a representative mini-open repair technique;however, the limitations of this technique includethe need for special instruments and decreasedrepair strength.A modifiedmini-open repair using ring forcepsmight overcome these limitations. Purpose:This study was performed to compare the Achillon device with ring forceps in mini-open repairsof acute Achilles tendon rupture. Study Design:This was a retrospective cohort study, and the level of evidence was3. Methods:Fifty patients (41 men and 9 women), withacute Achilles tendon rupture on one foot, were consecutively treated using mini-open repair techniques. The first 20 patients were treated using the Achillon device (Achillon group) and the subsequent 30 patients were treated using a ring forceps (Forcep group). Clinical, functional, and isokinetic results,and postoperative complications were compared between the two groups at the last follow-up. Clinical evaluations wereperformed using the American Orthopedic Foot and Ankle Society (AOFAS) score, Achilles tendon Total Rupture Score (ATRS), length of incision, and operation time. Functional evaluationsincludedactive range of motion (ROM) of the ankle joint, maximum calf circumference (MCC), hopping test, and single limb heel-rise (SLHR) test. Isokinetic evaluations were performed using the isokinetic test for ankle plantar flexion. Results:The AOFAS score (p=0.669), ATRS (p=0.753), and length of incision (p=0.305) were not significantly different between the groups. Operative times in the Achillon group were significantly shorter than that in the Forcep group (p<0.001).The maximum height of SLHR (p=0.023) and number of SLHRs (p=0.045) in the Forcep group were significantly greater than that in the Achillon group. No significant differences in the mean peak torques for plantar flexion at angular speeds of 30°/s (p=0.219) and 120°/s (p=0.656) were detected between the groups. There was no significant difference in the occurrence of postoperative complications between the groups (p=0.093). Conclusion:The ring forceps technique is comparable with the Achillon technique with respect to clinical, functional, and isokinetic results and the postoperative complications. Given that no special instrument is required, the ring forceps technique could be a better option for acute Achilles tendon rupture repair.

Keywords: achilles tendon, acute rupture, repair, mini-open

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Authors: Aditya Jayadas

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During a pandemic like the one we are in with COVID-19, older adults, especially those who live in a senior retirement facility, experience even bigger challenges as they are often dependent on other individuals for care. Many older adults are dependent on caregivers to assist with their instrumented activities of daily living (IADL). With travel restrictions imposed during a pandemic, there is a critical need to ensure that older adults who are homebound continue to be able to participate in physical exercise, cognitive exercise, and social interaction programs. The objective of this study was to better understand the challenges that older adults faced during the pandemic and what they were doing specifically to cope with the pandemic physically, mentally, and through social interaction. A focus group was conducted with ten older adults (age: 82.70 ± 7.81 years; nine female and one male) who resided in a senior retirement facility. During the course of one hour, seven open-ended questions were posed to the participants: a) What has changed in your life since the start of the pandemic, b) What has been most challenging for you, c) What are you doing to take care of yourself, d) Are you doing anything specifically as it relates to your physical health, e) Are you doing anything specifically as it relates to your mental health, f) What did you do for social interaction during the pandemic, g) Is there anything else you would like to share as it relates to your experience during the pandemic. The focus group session was audio-taped, and verbatim transcripts were created to evaluate the responses of the participants. The transcript consisted of 4,698 words and 293 lines of text. The data was analyzed using content analysis. The unit of analysis was the text from the audio recordings that were transcribed. From the review of the transcribed text, themes and sub-themes were identified, along with salient quotes under each sub-theme. The major themes that emerged from the data were: having a routine, engaging in activities, attending exercise classes, use of technology, family, community, and prayer. The quotes under the sub-themes provided compelling evidence of how older adults coped during the pandemic while addressing the challenges they faced and developing strategies to address their physical and mental health while interacting with others. Lessons learned from this focus group can be used to develop specific physical exercise, cognitive exercise, and social interaction programs that benefit the health and well-being of older adults.

Keywords: cognitive exercise, pandemic, physical exercise, social interaction

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Authors: Shivaram P. Arunachalam, Mustafa Y. Sir, Andy Boggust, David M. Nestler, Thomas R. Hellmich, Kalyan S. Pasupathy

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Emergency departments (EDs) provide urgent care to patients throughout the day in a complex and chaotic environment. Real-time location systems (RTLS) are increasingly being utilized in healthcare settings, and have shown to improve safety, reduce cost, and increase patient satisfaction. Radio Frequency Identification Device (RFID) data in an ED has been shown to compute variables such as patient-provider contact time, which is associated with patient outcomes such as 30-day hospitalization. These variables can provide avenues for improving ED operational efficiency. A major challenge with ED financial operations is under-coding of critical care services due to physicians’ difficulty reporting accurate times for critical care provided under Current Procedural Terminology (CPT) codes 99291 and 99292. In this work, the authors propose a framework to optimize ED critical care billing using RFID data. RFID estimated physician-patient contact times could accurately quantify direct critical care services which will help model a data-driven approach for ED critical care billing. This paper will describe the framework and provide insights into opportunities to prevent under coding as well as over coding to avoid insurance audits. Future work will focus on data analytics to demonstrate the feasibility of the framework described.

Keywords: critical care billing, CPT codes, emergency department, RFID

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Authors: Lu-Yin Lin

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The morphology of electroactive material is highly related to energy storage ability. Structure-directing agent (SDA) can design electroactive materials with favorable surface properties. Zeolitic imidazolate framework 67 (ZIF67) is one of the potential electroactive materials for energy storage devices. The SDA concept is less applied to designing ZIF67 derivatives in previous studies. An in-situ technique with ammonium fluoride (NH₄F) as SDA is proposed to produce a ZIF67 derivative with highly improved energy storage ability. Attracted by the effective in-situ technique, the NH₄F, ammonium bifluoride (NH₄HF₂), and ammonium tetrafluoroborate (NH₄BF₄) are first used as SDA to synthesize ZIF67 derivatives in one-step solution process as electroactive material of energy storage devices. The mechanisms of forming ZIF67 derivatives synthesized with different SDAs are discussed to explain the SDA effects on physical and electrochemical properties. The largest specific capacitance (CF) of 1527.0 Fg-¹ and the capacity of 296.9 mAhg-¹ are obtained for the ZIF67 derivative prepared using NH₄BF₄ as SDA. The energy storage device composed of the optimal ZIF67 derivative and carbon electrodes presents a maximum energy density of 15.1 Whkg-¹ at the power density of 857 Wkg-¹. The CF retention of 90% and Coulombic efficiency larger than 98% are also obtained after 5000 cycles.

Keywords: ammonium bifluoride, ammonium tetrafluoroborate, energy storage device, one-step solution process, structure-directing agent, zeolitic imidazolate framework 67

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Authors: Mohamed Razi Nalim, Shahrzad Ghadiri

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With current concerns regarding global warming, demand for a society with greater environmental awareness significantly increases. With gradual development in hybrid and electric vehicles and the availability of renewable energy resources, increasing efficiency in fossil fuel and combustion engines seems a faster solution toward sustainability and reducing greenhouse gas emissions. This paper aims to provide a comprehensive review of recent progress in wave rotor combustor, one of the combustion concepts with considerable potential to improve power output and emission standards. A wave rotor is an oscillatory flow device that uses the unsteady gas dynamic concept to transfer energy by generating pressure waves. From a thermodynamic point of view, unlike conventional positive-displacement piston engines which follow the Brayton cycle, wave rotors offer higher cycle efficiency due to pressure gain during the combustion process based on the Humphrey cycle. First, the paper covers all recent and ongoing computational and experimental studies around the world with a quick look at the milestones in the history of wave rotor development. Second, the main similarity and differences in the ignition system of the wave rotor with piston engines are considered. Also, the comparison is made with another pressure gain device, rotating detonation engines. Next, the main challenges and research needs for wave rotor combustor commercialization are discussed.

Keywords: wave rotor combustor, unsteady gas dynamic, pre-chamber jet ignition, pressure gain combustion, constant-volume combustion

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Authors: Ru-Yin Yang, Chi Wu, Cheng-Yu Tsai, Yin-Tzu Lin, Wen-Te Liu

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Background: Sleep breathing disorder (SDB) is a condition demonstrated by recurrent episodes of the airway obstruction leading to intermittent hypoxia and quality fragmentation during sleep time. However, the procedures for SDB severity examination remain complicated and costly. Objective: The objective of this study is to establish a simplified examination method for SDB by the respiratory impendence pattern sensor combining the signal processing and machine learning model. Methodologies: We records heart rate variability by the electrocardiogram and respiratory pattern by impendence. After the polysomnography (PSG) been done with the diagnosis of SDB by the apnea and hypopnea index (AHI), we calculate the episodes with the absence of flow and arousal index (AI) from device record. Subjects were divided into training and testing groups. Neuron network was used to establish a prediction model to classify the severity of the SDB by the AI, episodes, and body profiles. The performance was evaluated by classification in the testing group compared with PSG. Results: In this study, we enrolled 66 subjects (Male/Female: 37/29; Age:49.9±13.2) with the diagnosis of SDB in a sleep center in Taipei city, Taiwan, from 2015 to 2016. The accuracy from the confusion matrix on the test group by NN is 71.94 %. Conclusion: Based on the models, we established a prediction model for SDB by means of the wearable sensor. With more cases incoming and training, this system may be used to rapidly and automatically screen the risk of SDB in the future.

Keywords: sleep breathing disorder, apnea and hypopnea index, body parameters, neuron network

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Authors: Jaeun Park, Daekyoung Kim, Ho Kyoon Chung, Heeyeop Chae

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Quantum dots light-emitting diodes (QD-LEDs) have been considered as the next generation display and lighting devices due to their excellent color purity, photo-stability solution process possibility and good device stability. Currently typical quantum dot light emitting diodes contain organic layers such as PEDOT:PSS and PVK for charge transport layers. To make quantum dot light emitting diodes (QD-LED) more stable, it is required to replace those acidic and relatively unstable organic charge transport layers with inorganic materials. Therefore all inorganic and solution processed quantum dot light emitting diodes can potentially be a solution to stable and cost-effective display devices. We studied solution processed NiO films to replace organic charge transport layers that are required for stable all-inorganic based light emitting diodes. The transition metal oxides can be made by various vacuum and solution processes, but the solution processes are considered more cost-effective than vacuum processes. In this work we investigated solution processed NiOx for a hole transport layer (HTL). NiOx, has valence band energy levels of 5.3eV and they are easy to make sol-gel solutions. Water vapor oxidation process was developed and applied to solution processed all-inorganic QD-LED. Turn-on voltage, luminance and current efficiency of QD in this work were 5V, 1800Cd/m2 and 0.5Cd/A, respectively.

Keywords: QD-LED, metal oxide solution, NiO, all-inorganic QD-LED device

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Authors: Muhammad Hikmah

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Based on the population census in 2015, Indonesia consists of 254.9 millions of people, and 80% of them are Muslims (Data of Central Bureau of Statistic). Indonesia becomes the highest number of Muslims civilization in the world. The question would be, is the number of population proportional to the growth of Syariah transaction in Indonesia? It is going to be discussed in this research. The problem limitation of this research is in Syariah Banking. Therefore, Syariah transaction in this study is described as transaction only in Syariah Banking. The researcher focused on the study in Yogyakarta, a city in Indonesia. The development of Syariah Bank assets until January 2016, based on statistic data launched by Financial Services Authority (FSA), has increased Rp 287.44 trillion, however, a total amount of bank achieves Rp 6.198,15 trillions. It means that the assets of Syariah Bank are only 4.64% from the total amount of banking assets in Indonesia, though, Syariah Banking was first established in 1991, known as Bank Muamalat. As we can see that in these 25 years, Syariah Banking could only reach that number. Based on the press conference of FSA and Syariah Banking Exhibition iB Vaganza in 2015, the number of Syariah Bank’s customers are under 10 millions. With 80% of Muslims, Syariah Bank is not able to be a market leader in Indonesia. This will be answered in this research, how much the interest if Muslims in Yogyakarta towards Syariah Bank compared to conventional bank. This study will be conducted in Yogyakarta. The sampling will represent to the muslims having good knowledge of Islam, such as dawn prayer worshipers in some mosques in Yogyakarta. There are some reasons why Indonesian muslims are not interested in Syariah Bank, such as the people do not put trust in Syariah Bank; there are some obligation where they work to have conventional bank; business matters services which is not covered by Syariah Bank where most of them are limited to the laws authorities; and there is no sufficient knowledge about the importance of syariah transaction from religion point of view. Each of them is going to be discussed in this research. The suggestions of this study are we should share our knowledge about Islamic transaction anywhere and we need to support Syariah Bank to have Syariah principles. For those who have the authority should be active as well to announce the rules of the constitution supporting the development of syariah transaction in order to be apply perfectly. We hope that trust from the people will increase, and we should provide Syariah Banking products which fulfill business needs. Finally, syariah transaction will be the solution for all people in the world in bussiness transaction.

Keywords: shariah, Islamic, banking, Indonesia

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Authors: B. Padmaja, V. V. Rama Prasad, K. V. N. Sunitha, E. Krishna Rao Patro

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Stress is a psychological condition that reduces the quality of sleep and affects every facet of life. Constant exposure to stress is detrimental not only for mind but also body. Nevertheless, to cope with stress, one should first identify it. This paper provides an effective method for the cognitive stress level detection by using data provided from a physical activity tracker device Fitbit. This device gathers people’s daily activities of food, weight, sleep, heart rate, and physical activities. In this paper, four major stressors like physical activities, sleep patterns, working hours and change in heart rate are used to assess the stress levels of individuals. The main motive of this system is to use machine learning approach in stress detection with the help of Smartphone sensor technology. Individually, the effect of each stressor is evaluated using logistic regression and then combined model is built and assessed using variants of ordinal logistic regression models like logit, probit and complementary log-log. Then the quality of each model is evaluated using Akaike Information Criterion (AIC) and probit is assessed as the more suitable model for our dataset. This system is experimented and evaluated in a real time environment by taking data from adults working in IT and other sectors in India. The novelty of this work lies in the fact that stress detection system should be less invasive as possible for the users.

Keywords: physical activity tracker, sleep pattern, working hours, heart rate, smartphone sensor

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Authors: Marvin Chibuzo Offiah, Susanne Rosenthal, Markus Borschbach

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Certain research projects in Computer Science often involve research on existing signal processing algorithms and developing improvements on them. Research budgets are usually limited, hence there is limited time for implementing the algorithms from scratch. It is therefore common practice, to use implementations provided by other researchers as a template. These are most commonly provided in a rapid development, i.e. 4th generation, programming language, usually Matlab. Rapid development is a common method in Computer Science research for quickly implementing and testing new developed algorithms, which is also a common task within agile project organization. The growing relevance of mobile devices in the computer market also gives rise to the need to demonstrate the successful executability and performance measurement of these algorithms on a mobile device operating system and processor, particularly on a smartphone. Open mobile systems such as Android, are most suitable for this task, which is to be performed most efficiently. Furthermore, efficiently implementing an interaction between the algorithm and a graphical user interface (GUI) that runs exclusively on the mobile device is necessary in cases where the project’s goal statement also includes such a task. This paper examines different proposed solutions for porting computer algorithms obtained through rapid development into a GUI-based smartphone Android app and evaluates their feasibilities. Accordingly, the feasible methods are tested and a short success report is given for each tested method.

Keywords: SMARTNAVI, Smartphone, App, Programming languages, Rapid Development, MATLAB, Octave, C/C++, Java, Android, NDK, SDK, Linux, Ubuntu, Emulation, GUI

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Authors: Woravit Kitjaroenpaiboon, Kanyarat Getkham

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This corpus analysis is a quantitative study which intended to investigate the uses of four main interactional metadiscourse devices including fourteen sub-devices in the introduction and the discussion sections of the twenty communication arts research articles taken from Online Journal of Communication and Media technologies by applying ‘AntConc’ software and PASW 18.0. The findings reveal that the three most frequently used devices in the introduction parts are attitudinal marker (adjective), booster (verb), and hedge (modal verb) while the three most frequently found devices in the discussion sections are attitudinal marker (adjective), hedge (modal verb) and booster (verb). There are nine sub-interactional metadiscourse devices among each of which significant difference exist in both introduction and discussion sections. They are attitudinal marker (adverb), attitudinal marker (adjective), booster (verb), booster (adverb), booster (adjective), hedge (modal verb), hedge (lexical verb), hedge (adverb), and hedge (adjective), while another five sub-interactional metadiscourse devices; self-mention, attitudinal marker (verb), attitudinal marker (noun), hedge (noun), and Hedge (phraseology) are found to have has no significant difference between the uses of each device in the introduction and discussion sections. The results also revealed that low and positive relationships exist among thirteen devices. One device which has no relationship with others is attitudinal marker (verb).

Keywords: corpus analysis, interactional metadiscourse devices, communication arts research articles, media technologies

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Authors: Ching-Sung Lee, Wei-Chou Hsu, Han-Yin Liu, Hung-Hsi Huang, Si-Fu Chen, Yun-Jung Yang, Bo-Chun Chiang, Yu-Chuang Chen, Shen-Tin Yang

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AlGaN/GaN high electron mobility transistors (HEMTs) have been intensively studied due to their intrinsic advantages of high breakdown electric field, high electron saturation velocity, and excellent chemical stability. They are also suitable for ultra-violet (UV) photodetection due to the corresponding wavelengths of GaN bandgap. To improve the optical responsivity by decreasing the dark current due to gate leakage problems and limited Schottky barrier heights in GaN-based HEMT devices, various metal-oxide-semiconductor HEMTs (MOS-HEMTs) have been devised by using atomic layer deposition (ALD), molecular beam epitaxy (MBE), metal-organic chemical vapor deposition (MOCVD), liquid phase deposition (LPD), and RF sputtering. The gate dielectrics include MgO, HfO2, Al2O3, La2O3, and TiO2. In order to provide complementary circuit operation, enhancement-mode (E-mode) devices have been lately studied using techniques of fluorine treatment, p-type capper, piezoneutralization layer, and MOS-gate structure. This work reports an Al2O3-dielectric Al0.25Ga0.75N/GaN E-mode MOS-HEMT design by using a cost-effective ozone water oxidization technique. The present ozone oxidization method advantages of low cost processing facility, processing simplicity, compatibility to device fabrication, and room-temperature operation under atmospheric pressure. It can further reduce the gate-to-channel distance and improve the transocnductance (gm) gain for a specific oxide thickness, since the formation of the Al2O3 will consume part of the AlGaN barrier at the same time. The epitaxial structure of the studied devices was grown by using the MOCVD technique. On a Si substrate, the layer structures include a 3.9 m C-doped GaN buffer, a 300 nm GaN channel layer, and a 5 nm Al0.25Ga0.75N barrier layer. Mesa etching was performed to provide electrical isolation by using an inductively coupled-plasma reactive ion etcher (ICP-RIE). Ti/Al/Au were thermally evaporated and annealed to form the source and drain ohmic contacts. The device was immersed into the H2O2 solution pumped with ozone gas generated by using an OW-K2 ozone generator. Ni/Au were deposited as the gate electrode to complete device fabrication of MOS-HEMT. The formed Al2O3 oxide thickness 7 nm and the remained AlGaN barrier thickness is 2 nm. A reference HEMT device has also been fabricated in comparison on the same epitaxial structure. The gate dimensions are 1.2 × 100 µm 2 with a source-to-drain spacing of 5 μm for both devices. The dielectric constant (k) of Al2O3 was characterized to be 9.2 by using C-V measurement. Reduced interface state density after oxidization has been verified by the low-frequency noise spectra, Hooge coefficients, and pulse I-V measurement. Improved device characteristics at temperatures of 300 K-450 K have been achieved for the present MOS-HEMT design. Consequently, Al2O3-dielectric Al0.25Ga0.75N/GaN E-mode MOS-HEMTs by using the ozone water oxidization method are reported. In comparison with a conventional Schottky-gate HEMT, the MOS-HEMT design has demonstrated excellent enhancements of 138% (176%) in gm, max, 118% (139%) in IDS, max, 53% (62%) in BVGD, 3 (2)-order reduction in IG leakage at VGD = -60 V at 300 (450) K. This work is promising for millimeter-wave integrated circuit (MMIC) and three-terminal active UV photodetector applications.

Keywords: MOS-HEMT, enhancement mode, AlGaN/GaN, passivation, ozone water oxidation, gate leakage

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Authors: Zerihun Ketema Tadesse, Dabbu Suman Reddy

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Brain-Computer Interfaces (BCIs) give the possibility for disabled people to communicate and control devices. This work aims at developing steady-state visual evoked potential (SSVEP)-based BCI for patients with limb disabilities. In hospitals, devices like nurse emergency call devices, lights, and TV sets are what patients use most frequently, but these devices are operated manually or using the remote control. Thus, disabled patients are not able to operate these devices by themselves. Hence, SSVEP-based BCI system that can allow disabled patients to control nurse calling device and other devices is proposed in this work. Portable LED visual stimulator that flickers at specific frequencies of 7Hz, 8Hz, 9Hz and 10Hz were developed as part of this project. Disabled patients can stare at specific flickering LED of visual stimulator and Emotiv EPOC used to acquire EEG signal in a non-invasive way. The acquired EEG signal can be processed to generate various control signals depending upon the amplitude and duration of signal components. MATLAB software is used for signal processing and analysis and also for command generation. Arduino is used as a hardware interface device to receive and transmit command signals to the experimental setup. Therefore, this study is focused on the design and development of Steady-state visually evoked potential (SSVEP)-based BCI for limb disabled patients, which helps them to operate and control devices in the hospital room/wards.

Keywords: SSVEP-BCI, Limb Disabled Patients, LED Visual Stimulator, EEG signal, control devices, hospital room/wards

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Authors: Michael Nthabiseng Moeti, Makhulu Relebogile Langa, Joey Jansen van Vuuren

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This paper examines the utilization of personal electronic devices like laptops, tablets, and smartphones for professional duties within a financial organization. This phenomenon is known as bring your own device (BYOD). BYOD accords employees the freedom to use their personal devices to access corporate resources from anywhere in the world with Internet access. BYOD arrangements introduce significant security risks for both organizations and users. These setups change the threat landscape for enterprises and demand unique security strategies, as conventional tools tailored for safeguarding managed devices fall short in adequately protecting enterprise assets without active user cooperation. This paper applies protection motivation theory (PMT) to highlight behavioral risks from BYOD users that may impact the security of financial institutions. Thematic analysis was applied to gain a comprehensive understanding of how users perceive this phenomenon. These findings demonstrates that the existence of a security policy does not ensure that all employees will take measures to protect their personal devices. Active promotion of BYOD security policies is crucial for financial institution employees and management. This paper developed a BYOD security model which is useful for understanding compliant behaviors. Given that BYOD security is becoming a major concern across financial sector, it is important. The paper recommends that future research could expand the number of universities from which data is collected.

Keywords: BYOD, information security, protection motivation theory, security risks, thematic analysis

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Authors: Meenu Kaushik, Ayon K. Bandhoyadhayay, Lalit M. Joshi

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Inductive output tubes (IOTs) are widely used as microwave power amplifiers for broadcast and scientific applications. It is capable of amplifying radio frequency (RF) power with very good efficiency. Its compactness, reliability, high efficiency, high linearity and low operating cost make this device suitable for various applications. The device consists of an integrated structure of electron gun and RF cavity, collector and focusing structure. The working principle of IOT is a combination of triode and klystron. The cathode lies in the electron gun produces a stream of electrons. A control grid is placed in close proximity to the cathode. Basically, the input part of IOT is the integrated structure of gridded electron gun which acts as an input cavity thereby providing the interaction gap where the input RF signal is applied to make it interact with the produced electron beam for supporting the amplification phenomena. The paper presents the design, fabrication and testing of a radial re-entrant cavity for implementing in the input structure of IOT at 350 MHz operating frequency. The model’s suitability has been discussed and a generalized mathematical relation has been introduced for getting the proper transverse magnetic (TM) resonating mode in the radial narrow gap RF cavities. The structural modeling has been carried out in CST and SUPERFISH codes. The cavity is fabricated with the Aluminum material and the RF characterization is done using vector network analyzer (VNA) and the results are presented for the resonant frequency peaks obtained in VNA.

Keywords: inductive output tubes, IOT, radial cavity, coaxial cavity, particle accelerators

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Authors: Waleed K. Saib, Abdulsalam M. Alhawsawi, Essam Banoqitah

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The idea of this research is to design a radiation spectrometer using LSO scintillation detector coupled to a C series of SiPM (silicon photomultiplier). The device can be used to detects gamma and X-ray radiation. This device is also designed to estimates the activity of the source contamination. The SiPM will detect light in the visible range above the threshold and read them as counts. Three gamma sources were used for these experiments Cs-137, Am-241 and Co-60 with various activities. These sources are applied for four experiments operating the SiPM as a spectrometer, energy resolution, pile-up set and efficiency. The SiPM is connected to a MCA to perform as a spectrometer. Cerium doped Lutetium Silicate (Lu₂SiO₅) with light yield 26000 photons/Mev coupled with the SiPM. As a result, all the main features of the Cs-137, Am-241 and Co-60 are identified in MCA. The experiment shows how photon energy and probability of interaction are inversely related. Total attenuation reduces as photon energy increases. An analytical calculation was made to obtain the FWHM resolution for each gamma source. The FWHM resolution for Am-241 (59 keV) is 28.75 %, for Cs-137 (662 keV) is 7.85 %, for Co-60 (1173 keV) is 4.46 % and for Co-60 (1332 keV) is 3.70%. Moreover, the experiment shows that the dead time and counts number decreased when the pile-up rejection was disabled and the FWHM decreased when the pile-up was enabled. The efficiencies were calculated at four different distances from the detector 2, 4, 8 and 16 cm. The detection efficiency was observed to declined exponentially with increasing distance from the detector face. Conclusively, the SiPM board operated with an LSO scintillator crystal as a spectrometer. The SiPM energy resolution for the three gamma sources used was a decent comparison to other PMTs.

Keywords: PMT, radiation, radiation detection, scintillation detectors, silicon photomultiplier, spectrometer

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Authors: Charles Koduru, Parth Patel, M. Hassan Tanveer

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In this paper, the communication between a team of robots is used to sanitize an environment with germs is proposed. We introduce capabilities from a team of robots (most likely heterogeneous), a wheeled robot named ROSbot 2.0 that consists of a mounted LiDAR and Kinect sensor, and a modified prototype design of a unicycle-drive Roomba robot called the UV robot. The UV robot consists of ultrasonic sensors to avoid obstacles and is equipped with an ultraviolet light system to disinfect and kill germs, such as bacteria and viruses. In addition, the UV robot is equipped with disinfectant spray to target hidden objects that ultraviolet light is unable to reach. Using the sensors from the ROSbot 2.0, the robot will create a 3-D model of the environment which will be used to factor how the ultraviolet robot will disinfect the environment. Together this proposed system is known as the RME assistive robot device or RME system, which communicates between a navigation robot and a germ disinfecting robot operated by a user. The RME system includes a human-machine interface that allows the user to control certain features of each robot in the RME assistive robot device. This method allows the cleaning process to be done at a more rapid and efficient pace as the UV robot disinfects areas just by moving around in the environment while using the ultraviolet light system to kills germs. The RME system can be used in many applications including, public offices, stores, airports, hospitals, and schools. The RME system will be beneficial even after the COVID-19 pandemic. The Kennesaw State University will continue the research in the field of robotics, engineering, and technology and play its role to serve humanity.

Keywords: multi robot system, assistive robots, COVID-19 pandemic, ultraviolent technology

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Authors: Ana Teixeira, Joao Orvalho

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This paper describes experiments using Scratch games, to check the feasibility of employing cerebral palsy users gestures as an alternative of interaction with a computer carried out by students of Master Human Computer Interaction (HCI) of IPC Coimbra. The main focus of this work is to study the usability of a Web Camera as a motion tracking device to achieve a virtual human-computer interaction used by individuals with CP. An approach for Human-computer Interaction (HCI) is present, where individuals with cerebral palsy react and interact with a scratch game through the use of a webcam as an external interaction device. Motion tracking interaction is an emerging technology that is becoming more useful, effective and affordable. However, it raises new questions from the HCI viewpoint, for example, which environments are most suitable for interaction by users with disabilities. In our case, we put emphasis on the accessibility and usability aspects of such interaction devices to meet the special needs of people with disabilities, and specifically people with CP. Despite the fact that our work has just started, preliminary results show that, in general, computer vision interaction systems are very useful; in some cases, these systems are the only way by which some people can interact with a computer. The purpose of the experiments was to verify two hypothesis: 1) people with cerebral palsy can interact with a computer using their natural gestures, 2) scratch games can be a research tool in experiments with disabled young people. A game in Scratch with three levels is created to be played through the use of a webcam. This device permits the detection of certain key points of the user’s body, which allows to assume the head, arms and specially the hands as the most important aspects of recognition. Tests with 5 individuals of different age and gender were made throughout 3 days through periods of 30 minutes with each participant. For a more extensive and reliable statistical analysis, the number of both participants and repetitions in further investigations should be increased. However, already at this stage of research, it is possible to draw some conclusions. First, and the most important, is that simple scratch games on the computer can be a research tool that allows investigating the interaction with computer performed by young persons with CP using intentional gestures. Measurements performed with the assistance of games are attractive for young disabled users. The second important conclusion is that they are able to play scratch games using their gestures. Therefore, the proposed interaction method is promising for them as a human-computer interface. In the future, we plan to include the development of multimodal interfaces that combine various computer vision devices with other input devices improvements in the existing systems to accommodate more the special needs of individuals, in addition, to perform experiments on a larger number of participants.

Keywords: motion tracking, cerebral palsy, rehabilitation, HCI

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Authors: Igor P. Maximkin, Arkady A. Yukhimchuk, Victor V. Baluev, Igor L. Malkov, Rafael K. Musyaev, Damir T. Sitdikov, Alexey V. Buchirin, Vasily V. Tikhonov

Abstract:

Minimization of tritium diffusion leakage when developing devices handling tritium-containing media is key problems whose solution will at least allow essential enhancement of radiation safety and minimization of diffusion losses of expensive tritium. One of the ways to solve this problem is to use Al₂O₃ high-strength non-porous ceramics as a structural material of the bed body. This alumina ceramics offers high strength characteristics, but its main advantages are low hydrogen permeability (as against the used structural material) and high dielectric properties. The latter enables direct induction heating of an hydride-forming metal without essential heating of the pressure and containment vessel. The use of alumina ceramics and induction heating allows: - essential reduction of tritium extraction time; - several orders reduction of tritium diffusion leakage; - more complete extraction of tritium from metal hydrides due to its higher heating up to melting in the event of final disposal of the device. The paper presents computational and experimental results for the tritium bed designed to absorb 6 liters of tritium. Titanium was used as hydrogen isotope sorbent. Results of hydrogen realize kinetic from hydride-forming metal, strength and cyclic service life tests are reported. Recommendations are also provided for the practical use of the given bed type.

Keywords: aluminum oxide ceramic, hydrogen pressure, hydrogen isotope storage, titanium hydride

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Authors: Magali Mari, Fabrice Clement

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The present study investigated the influence of implicit stereotypes on adults’ visual information processing, using an eye-tracking device. Implicit stereotyping is an automatic and implicit process; it happens relatively quickly, outside of awareness. In the presence of a member of a social group, a set of expectations about the characteristics of this social group appears automatically in people’s minds. The study aimed to shed light on the cognitive processes involved in stereotyping and to further investigate the use of eye movements to measure implicit stereotypes. With an eye-tracking device, the eye movements of participants were analyzed, while they viewed everyday scenes depicting women and men in congruent or incongruent gender role activities (e.g., a woman ironing or a man ironing). The settings of these scenes had to be analyzed to infer the character’s role. Also, participants completed an implicit association test that combined the concept of gender with attributes of occupation (home/work), while measuring reaction times to assess participants’ implicit stereotypes about gender. The results showed that implicit stereotypes do influence people’s visual attention; within a fraction of a second, the number of returns, between stereotypical and counter-stereotypical scenes, differed significantly, meaning that participants interpreted the scene itself as a whole before identifying the character. They predicted that, in such a situation, the character was supposed to be a woman or a man. Also, the study showed that eye movements could be used as a fast and reliable supplement for traditional implicit association tests to measure implicit stereotypes. Altogether, this research provides further understanding of implicit stereotypes processing as well as a natural method to study implicit stereotypes.

Keywords: eye-tracking, implicit stereotypes, social cognition, visual attention

Procedia PDF Downloads 159

Authors: Amin Akbari, Dongcai Wang, Huiru Li, Xiaoping Du, Jie Chen

Abstract:

The effect of vibrational force (VF) on accelerating orthodontic tooth movement depends on the level of delivered stimulation to the tooth in terms of peak load (PL), which requires contacts between the tooth and the VF device. A personalized device ensures the contacts, but the resulting PL distribution on the teeth is unknown. Furthermore, it is unclear whether the PL on particular teeth can be adjusted to the prescribed values. The objective of this study was to investigate the efficacy of apersonalized VF device in controlling the level of stimulation on two teeth, the mandibular canines and 2nd molars. A 3-D finite element (FE) model of human dentition, including teeth, PDL, and alveolar bone, was created from the cone beam computed tomography images of an anonymous subject. The VF was applied to the teeth through a VFdevice consisting of a mouthpiece with engraved tooth profile of the subject and a VF source that applied 0.3 N force with the frequency of 30 Hz. The dentition and mouthpiece were meshed using 10-node tetrahedral elements. Interface elements were created at the interfaces between the teeth and the mouthpiece. The upper and lower teeth bite on the mouthpiece to receive the vibration. The depth of engraved individual tooth profile could be adjusted, which was accomplished by adding a layer of material as an interference or removing a layer of material as a clearance to change the PL on the tooth. The interference increases the PL while the clearance decreases it. Fivemouthpiece design cases were simulated, which included a mouthpiece without interference/clearance; the mouthpieces with bilateral interferences on both mandibular canines and 2nd molars with magnitudes of 0.1, 0.15, and 0.2-mm, respectively; and mouthpiece with bilateral 0.3-mm clearances on the four teeth. Then, the force distributions on the entire dentition were compared corresponding to these adjustments. The PL distribution on the teeth is uneven when there is no interference or clearance. Among all teeth, the anterior segment receives the highest level of PL. Adding 0.1, 0.15, and 0.2-mm interferences to the canines and 2nd molars bilaterally leads to increase of the PL on the canines by 10, 62, and 73 percent and on the 2nd molar by 14, 55, and 87 percent, respectively. Adding clearances to the canines and 2nd molars by removing the contactsbetween these teeth and the mouthpiece results in zero PL on them. Moreover, introducing interference to mandibular canines and 2nd molarsredistributes the PL on the entireteeth. The share of the PL on the anterior teeth are reduced. The use of the personalized mouthpiece ensures contactsof the teeth to the mouthpiece so that all teeth can be stimulated. However, the PL distribution is uneven. Adding interference between a tooth and the mouthpiece increases the PL while introducing clearance decreases the PL. As a result, the PL is redistributed. This study confirms that the level of VF stimulation on the individual tooth can be adjusted to a prescribed value.

Keywords: finite element method, orthodontic treatment, stress analysis, tooth movement, vibrational force

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Authors: Ali Safari, Pejman Hosseiniun, Iman Rahbari, MohamadReza Kalhor

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The semiconductor industry is placing an increased emphasis on emerging materials and devices that may provide improved performance, or provide novel functionality for devices. Recently, graphene, as a true two-dimensional carbon material, has shown fascinating applications in electronics. In this paper detailed discussions are introduced for possible applications of grapheme Transistor in RF and digital devices.

Keywords: graphene, GFET, RF, digital

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Authors: Clara Oliver, Oibar Martinez

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This paper is intended to reveal the severity of electrostatic discharge (ESD) effects in electronic and optoelectronic devices by performing sensitivity tests based on Human Body Model (HBM) standard. We explain here the HBM standard in detail together with the typical failure modes associated with electrostatic discharges. In addition, a prototype of electrostatic charge generator has been designed, fabricated, and verified to stress electronic devices, which features a compact high voltage source. This prototype is inexpensive and enables one to do a battery of pre-compliance tests aimed at detecting unexpected weaknesses to static discharges at the component level. Some tests with different devices were performed to illustrate the behavior of the proposed generator. A set of discharges was applied according to the HBM standard to commercially available bipolar transistors, complementary metal-oxide-semiconductor transistors and light emitting diodes. It is observed that high current and voltage ratings in electronic devices not necessarily provide a guarantee that the device will withstand high levels of electrostatic discharges. We have also compared the result obtained by performing the sensitivity tests based on HBM with a real discharge generated by a human. For this purpose, the charge accumulated in the person is monitored, and a direct discharge against the devices is generated by touching them. Every test has been performed under controlled relative humidity conditions. It is believed that this paper can be of interest for research teams involved in the development of electronic and optoelectronic devices which need to verify the reliability of their devices in terms of robustness to electrostatic discharges.

Keywords: human body model, electrostatic discharge, sensitivity tests, static charge monitoring

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Authors: Ugbede Onalo, Mohd Lizam, Ahmad Kaseri

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In view of dearth of studies on changes in accounting standards and banks’ earnings management particularly in the context of emerging economies, and the recent Malaysia and Nigeria change from their respective local GAAP to IFRS, this study deemed it overwhelming to investigate the effects of the switch on banks’ earnings management focusing on LLP as the manipulative device. This study employed judgmental sampling to select twenty eight banks- eight Malaysia and twenty Nigeria banks as sample covering period 2008-2013. To provide an empirical research setting in pursuant of the objective of this study, the study period is further partitioned into pre (2008, 2009, 2010) and post (2011, 2012, 2013) IFRS adoption periods. This study consistent with previous studies models a LLP regression model to investigate specific discretionary accruals of banks. Findings suggest that Malaysia and Nigeria banks individually use LLP to manage reported earnings more prior to IFRS implementation. Comparative overall results evidenced that the pre IFRS adoption or domestic GAAP era for both Malaysia and Nigeria sample banks is associated with higher prevalent earnings management through LLP than the corresponding post IFRS adoption era in diverse magnitude but in favour of Malaysia banks for both periods. With results demonstrating that IFRS adoption is linked to lower earnings management via LLP, this study therefore recommends the global adoption of IFRS as reporting framework. This study also endorses that Nigeria banks embrace and borrow a leaf from Malaysia banks good corporate governance practices.

Keywords: accounting standards, IFRS, FRS, SAS, LLP, earnings management

Procedia PDF Downloads 402