Search results for: Leonardo Mena

Authors: Gisele C. A. Martins, Leonardo A. Marcolin, Laurenn B. de Macedo, Francisco A. Rocco Lahr, Carlito Calil Jr

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The use and development of wood composite materials increased in the past few years. However, in Brazil there are some restrictions on these products regarding their use since it could be considered a potential risk in a fire situation. Thus, becomes evident the need for research aiming to fit these in safety standards. This study aims to evaluate the efficiency of two new fire retardant products produced by a Brazilian industry. Tests were performed on plywood panels of Pinus spp previously immersed, varying the products concentrations and compared with untreated samples. The test used to evaluate the flame spread in a panel was the modified Schlyter test. The product in question was proved efficient, before and after shutting off the burner. Comparing panels with the panels without treatment, there was a decrease of 400% of the height of the flame spread on the treated ones.

Keywords: fire retardant, flame spread, plywood, wood-based material

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Authors: Leal Leonardo, Pires Carlos Augusto de Moraes, Casiraghi Magela

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In this work were realized the modeling and simulation of the catalytic reformer process, of ample form, considering all the equipment that influence the operation performance. Considered it a semi-regenerative reformer, with four reactors in series intercalated with four furnaces, two heat exchanges, one product separator and one recycle compressor. A simplified reactional system was considered, involving only ten chemical compounds related through five reactions. The considered process was the applied to aromatics production (benzene, toluene, and xylene). The models developed to diverse equipment were interconnecting in a simulator that consists of a computer program elaborate in FORTRAN 77. The simulation of the global model representative of reformer unity achieved results that are compatibles with the literature ones. It was then possible to study the effects of operational variables in the products concentration and in the performance of the unity equipment.

Keywords: catalytic reforming, modeling, simulation, petrochemical engineering

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Authors: Leonardo Ko

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In an era marked by rapid technological innovation, the classical instrument industry nonetheless has not seen significant change. Is this a matter of stubborn traditionalism, or do old, conventional instruments really sound better? Because of the widespread use of 3-D printing, it seems feasible to produce modern, 3-D printed instruments that adhere to the basic conventions of standard construction. This study aimed to design and create a practical, effective 3-D printed acoustic violin. A cost-benefit analysis of materials and design is presented in addition to a report on sound tests in which a pool of professional musicians compared the traditional violin to its synthetic counterpart with regard to acoustic properties. With a low-cost yet functional instrument, musicians of all levels would be able to afford instruments with much greater ease; the present study thus hopes to contribute to efforts to increase the accessibility of classical music education.

Keywords: acoustic musical instrument, classical musical education, low-cost, 3-D printing

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Authors: Cheila Cristina Leonardo Oliveira Gaioli, Fernanda Ludmilla Rossi Rocha, Sandra Cristina Pillon

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Resilience is a psychological process that facilitates the maintenance of health, developed in response to numerous existing stressors in daily life. Furthermore, resilience can be described as the ability which allows an individual or group to hold up well before unfavorable situations. This study aimed to identify nursing workers’ resilience at a psychiatric hospital in Brazil. This is an exploratory research with quantitative data approach. The sample consisted of 56 workers, using the Resilience Scale. Of the 56 subjects, 45 (80.4%) were women; 22 (39.2%) were 20- to 40-years-old and 30 (53.6%) were 41- to 60-years-old; 11 (19.6%) were nurses and 45 (80.4%) were technicians or nursing assistants. The results also showed that 50% of subjects showed a high resilience degree and 42.9% an average resilience degree. Thus, it was found that workers seek to develop protective factors in coping with a work environment that does not value the individual subjectivity and does not allow professional development, discouraging workers.

Keywords: health promotion, nursing, occupational health, resilience

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Authors: Leonardo Dias Cruz

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The advent of web 2.0 has enabled users to engage in translocal and transtemporal interactions in which meanings can be constantly (re)constructed. The fluidity of such interactions in the time-space spectrum makes it evident that D/discourses are always in movement and that here-and-now discursive practices are always linked to macro Discourses in social structures. Considering these assumptions, this study aims at exploring the social construction of masculinities in light of feminist D/discourses in online interactions. The data used are a series of comments from readers of articles posted in a website for (projected) male audiences. In order to approach the movable and fluid nature of such interactions, I examine the data through the lens of processes of entextualization, social positioning and indexical cues. The analysis explores the interactions as social arenas in which struggles for the control over entextualization processes are clearly noticeable. Moreover, two main stances are perceived: one that legitimates male’s participation in Feminism and one that rejects such participation.

Keywords: entextualization, feminism, masculinities, positionings

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Authors: Jamel Boukhatem, Semia Rachid, Marmar Nasr

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Considering the differences between oil- and non-oil-producing countries, this paper aims to evaluate the impact of financial development (FD) and institutional quality (IQ) on CO2 emissions in 15 MENA (Middle East and North Africa) countries over the period 1996-2018 using the Panel ARDL approach. We found evidence to support an unconditional long run effect of FD on environmental conditions (EC), with quite significant differences between the two groups of countries. While FD leads to environmental degradation (ED) in non-oil-producing countries, it helps protect the environment in oil-producing ones. Regarding the effects of IQ on EC, they are not significant in both short- and long run for non-oil-producing countries, but they are significant for oil-producing ones only in the long run. In the short run, IQ indicators haven’t significant effects on EC for the two groups of countries.

Keywords: financial development, institutional quality, environmental conditions, Panel ARDL

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Authors: Frank Alexis, Jenny Antonia Rodriguez Leon, Cristobal Leonardo Dominguez Borbor, Mery Rosario Ramirez Munoz

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The shrimp industry has increased in the last years to the point of becoming one of the most dynamic industries. However, the appearance of diseases that significantly affect the production of shrimps has been an obstacle for the shrimp industry. We hypothesized that natural fibers from biodiversity can stimulate the immune system to prevent shrimp diseases like vibriosis. In this project, we extracted the fibers from vegetal sources in Ecuador and characterized them using common techniques like XRD, SEM, and then we tested the effect of fibers as immunostimulants for shrimps in-vitro and in-vivo using small aquarium and large pools. Our results demonstrate that vegetal fibers can significantly increase the survival of shrimps. Moreover, the production of shrimps in a large pool was significantly increased. Lastly, the test of color and taste successfully surpass the control group of shrimps not treated with fiber food supplements.

Keywords: fibers, immunostimulant, shrimp, vibriosis

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Authors: Leonardo Herrera, Shield B. Lin, Stephen J. Montgomery-Smith, Ziraguen O. Williams

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Three control algorithms: Proportional-Integral-Derivative, Linear-Quadratic-Gaussian, and Linear-Quadratic-Gaussian with the shift, were applied to the computer simulation of a one-directional dynamic model of a Stewart Platform. The goal was to compare the dynamic system responses under the three control algorithms and to minimize the impact energy when simulating spacecraft docking operations. Equations were derived for the control algorithms and the input and output of the feedback control system. Using MATLAB, Simulink diagrams were created to represent the three control schemes. A switch selector was used for the convenience of changing among different controllers. The simulation demonstrated the controller using the algorithm of Linear-Quadratic-Gaussian with the shift resulting in the lowest impact energy.

Keywords: controller, Stewart platform, docking operation, spacecraft

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Authors: Abeer Elshater

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This paper pursues the relationship between the inhabitants’ happiness and the right to the city in an Egyptian neighbourhood status quo. Although the optimum of getting the services comes from ten mints walking in a suitable ambiance, the happiness is not acquired. The research objective is, first, to review the literature that get a guideline of 10 minutes neighbourhoods. Second make a comparative content analysis to recent online articles to the right to the city. Third is to test the concluded principles in Egyptian neighbourhood settings. The idea of ten minutes neighbourhood is manageable. The hypothesis concerns a compliant design. The logic of people who live close to within ten minutes’ walk to essential settings in their area can minimize several problems and maximize a healthy lifestyle. The supposed issue makes the right to the city affect the relationship between ten minutes neighbourhood and citizen happiness. This assumption can be intervention through site observation and oriented questionnaire. The contribution comes from presenting new planning units in away suits the current context of the old cities in MENA region based on ten-minute walking or less distance with a reference to the right to the city. This planning unit can find it way to citizens' happiness.

Keywords: happiness, ten-minute neighbourhood, urban design, well-being

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Authors: Fatma Ezzahra Kateb, Neila Boulila Taktak, Mohamed Kabir Hassan

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We examine the impact of Islamic accounting and auditing standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) on the income smoothing perspective of Islamic financial institutions located in the Middle East and North Africa region between 2013 and 2018. Based on General Least square regression for panel data, we find a significant and positive relationship between intentional income smoothing and earning persistence and cash flow predictability in all models. However, we discovered that AAOIFI accounting standards (FAS) had a negative and significant effect on intentional income smoothing and earning persistence. As a result, the income smoothing efficiency is lower for IFIs that use FASs than IFIs that use IFRSs. Our findings emphasize the need for specific standards to enhance the relevance of financial reports disclosed by Islamic financial institutions.

Keywords: AAOIFI, financial reporting quality, income smoothing perspective, MENA countries

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Authors: Leonardo Herrera, Shield B. Lin, Stephen J. Montgomery-Smith, Ziraguen O. Williams

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A one-directional dynamic model of a Stewart Platform was developed to assist NASA in analyzing the dynamic response in spacecraft docking operations. A simplified mechanical drawing was created, capturing the physical structure's main features. A simplified schematic diagram was developed into a lumped mass model from the mechanical drawing. Three differential equations were derived according to the schematic diagram. A Simulink diagram was created using MATLAB to represent the three equations. System parameters, including spring constants and masses, are derived in detail from the physical system. The model can be used for further analysis via computer simulation in predicting dynamic response in its main docking direction, i.e., up-and-down motion.

Keywords: stewart platform, docking operation, spacecraft, spring constant

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Authors: Leonardo Juan Ramírez López, Javier Oswaldo Rodriguez Velasquez

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We have designed a Holter that measures the heart´s activity for over 24 hours, implemented a prediction methodology, and generate alarms as well as indicators to patients and treating physicians. Various diagnostic advances have been developed in clinical cardiology thanks to Holter implementation; however, their interpretation has largely been conditioned to clinical analysis and measurements adjusted to diverse population characteristics, thus turning it into a subjective examination. This, however, requires vast population studies to be validated that, in turn, have not achieved the ultimate goal: mortality prediction. Given this context, our Insight Research Group developed a mathematical methodology that assesses cardiac dynamics through entropy and probability, creating a numerical and geometrical attractor which allows quantifying the normalcy of chronic and acute disease as well as the evolution between such states, and our Tigum Research Group developed a holter device with 12 channels and advanced computer software. This has been shown in different contexts with 100% sensitivity and specificity results.

Keywords: attractor , cardiac, entropy, holter, mathematical , prediction

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Authors: Leonardo Alfredo Mendoza, Cristian Munoz, Marco Aurelio Pacheco, Manoela Kohler, Evelyn Batista, Rodrigo Moura

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Natural Language Processing (NLP) techniques are increasingly more powerful to be able to interpret the feelings and reactions of a person to a product or service. Sentiment analysis has become a fundamental tool for this interpretation but has few applications in languages other than English. This paper presents a classification of sentiment analysis in Portuguese with a base of comments from social networks in Portuguese. A word embedding's representation was used with a 50-Dimension GloVe pre-trained model, generated through a corpus completely in Portuguese. To generate this classification, the bidirectional long short-term memory and bidirectional Gated Recurrent Unit (GRU) models are used, reaching results of 99.1%.

Keywords: natural processing language, sentiment analysis, bidirectional long short-term memory, BI-LSTM, gated recurrent unit, GRU

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Authors: Miguel Cañon, Darwin Mena, Ivan Cabeza

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In this work was compared and evaluated the applicability of statistical methods for the estimation of missing precipitations data in the basin of the river Lenguazaque located in the departments of Cundinamarca and Boyacá, Colombia. The methods used were the method of simple linear regression, distance rate, local averages, mean rates, correlation with nearly stations and multiple regression method. The analysis used to determine the effectiveness of the methods is performed by using three statistical tools, the correlation coefficient (r2), standard error of estimation and the test of agreement of Bland and Altmant. The analysis was performed using real rainfall values removed randomly in each of the seasons and then estimated using the methodologies mentioned to complete the missing data values. So it was determined that the methods with the highest performance and accuracy in the estimation of data according to conditions that were counted are the method of multiple regressions with three nearby stations and a random application scheme supported in the precipitation behavior of related data sets.

Keywords: statistical comparison, precipitation data, river subbasin, Bland and Altmant

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Authors: Tathiana Yesenia Coy Mondragón, Jossitt William Vargas Cruz, Cristian Leonardo Gutiérrez Gómez

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The study of cosmic rays is based on two fundamental pillars: the detection of secondary cosmic rays on the Earth's surface and the detection of the source and origin of the cascade. In addition, the constant flow of RC generates a lot of interest for study due to the incidence of various natural phenomena, which makes it relevant to characterize their incidence parameters to determine their effect not only at subsoil or terrestrial surface levels but also throughout the atmosphere. To determine the physical parameters of the primary cosmic ray, the implementation of robust algorithms capable of reconstructing the cascade from the measured values is required, with a high level of reliability. Therefore, it is proposed to build a machine learning system that will be fed from the cosmic ray simulations in CORSIKA at different energies that lie in a range [10⁹-10¹²] eV. in order to generate a trained particle and pattern recognition system to obtain greater efficiency when inferring the nature of the origin of the cascade for EAS in the atmosphere considering atmospheric models.

Keywords: CORSIKA, cosmic rays, eas, Colombia

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Authors: Hestiasari Rante, Leonardo De Araújo, Heidi Schelhowe

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Usability testing with children is similar in many aspects to usability testing with adults. However, there are a few differences that one needs to be aware of in order to get the most out of the sessions, and to ensure that children are comfortable and enjoying the process. This paper presents the need to acquire methodological knowledge for involving children as test users in usability testing, with consideration on Piaget’s theory of cognitive growth. As a case study, we use BatiKids, an application developed to evoke children’s enthusiasm to be involved in culture heritage preservation. The usability test was applied to 24 children from 9 to 10 years old. The children were divided into two groups; one interacted with the application through a graphic tablet with pen, and the other through touch screen. Both of the groups had to accomplish the same amount of tasks. In the end, children were asked to give feedback. The results suggested that children who interacted using the graphic tablet with pen had more difficulties rather than children who interacted through touch screen. However, the difficulty brought by the graphic tablet with pen is an important learning objective in order to understand the difficulties of using canting, which is an important part of batik.

Keywords: batikids, children, child-computer interaction, usability test

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Authors: Rozo D. Juan Felipe, Ramírez L. Leonardo Juan, Puerta A. Gabriel Alberto

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The telemedicine services require correct computing resource management to guarantee productivity and efficiency for medical and non-medical staff. The aim of this study was to examine web management strategies to ensure the availability of resources and services in telemedicine so as to provide medical information management with an accessible strategy. In addition, to evaluate the quality-of-service parameters, the followings were measured: delays, throughput, jitter, latency, available bandwidth, percent of access and denial of services based of web management performance map with profiles permissions and database management. Through 24 different test scenarios, the results show 100% in availability of medical information, in relation to access of medical staff to web services, and quality of service (QoS) of 99% because of network delay and performance of computer network. The findings of this study suggest that the proposed strategy of web management is an ideal solution to guarantee the availability, reliability, and accessibility of medical information. Finally, this strategy offers seven user profile used at telemedicine center of Bogota-Colombia keeping QoS parameters suitable to telemedicine services.

Keywords: availability, medical information, QoS, strategy, telemedicine

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Authors: Terence Lucero F. Menor, Manolo G. Mena, Herman D. Mendoza

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Solder pastes are widely used in creating mechanical, thermal and electrical connection between electronic components. Continued miniaturization of consumer electronics drives manufacturers to achieve smaller, lighter, and faster electronic packages at low cost. This faces them to the difficult challenge of dispensing solder pastes in extremely precise and repeatable manner. The most common problem in solder paste dispensing is the clogging of dispensers which results from agglomeration and settling of solder powders leading to increase on the effective particle size and uneven distribution of particles in the mixture. In this work, microelectrophoresis was employed to investigate the effect of pH and KNO₃ concentration on the electrokinetic behavior and stability of SAC305, PbSn5Ag2.5 and Sn powders in aqueous media. Results revealed that the electrokinetic behavior of the three types of solder powders are similar, which was attributed to high SnO₂ content on the surface of the particles. Electrokinetic measurements showed that the zeta potentials of the solder powders are highly dependent on pH and KNO₃ concentration with isoelectric points ranging from 3.5 to 5.5. Results were verified using stability tests.

Keywords: electrokinetic behavior, isoelectric point, solder powder, stability, surface analysis

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Authors: Cansu Kandemir, Marco Franchino

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To attain sustainability goals, the manufacturing industries must assess and improve their processes, adopt the latest technologies, and ensure minimal environmental impact. Ongoing debates claim that the definition of sustainability and its assessment is vague. Companies struggle with understanding which processes they should prioritise and necessitate a methodology to aid decision-making. For that reason, our investigation focused on defining a prioritisation guide to help to manufacture engineers identify areas of a facility to prioritise de-carbonisation efforts based on existing sources of data. The authors at the University of Sheffield Advanced Manufacturing Research Centre (AMRC) worked with a range of major businesses, including Food and Drink (Moy Park), Automotive (Nissan), Aerospace and Defence (BAE, Meggitt, Leonardo, and GKN) and Technology (Accenture and Intellium AI). Collected information has been integrated into a prioritisation guide framework that helps process comparison and decision-making. The framework developed in this study aims to ensure that companies have guidance on where to focus their efforts whilst striving to fulfil their environmental and societal obligations.

Keywords: decision making, sustainability, carbon emissions, manufacturing

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Authors: Tamar Beridze, Elisa Boscari, Fleur Scheele, Tamari Edisherashvili, Cort Anderson, Leonardo Congiu

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The eastern part of the Black Sea and its tributaries are suitable habitats for several sturgeon species, among which Acipenser gueldenstaedtii, A. stellatus, A. nudiventris, A. persicus, A. sturio, and H. huso are well documented. However, different threats have led these species to a dramatic decline; all of them are currently listed as Critically Endangered and some Locally Extinct in that area. We tested 94 wild sturgeon samples from the Black Sea and Rioni River by analyzing the mitochondrial Control Region and nuclear markers for hybrid identification. The data analyses (1) assessed mitochondrial diversity among samples, (2) identified their species, as well as (3) indicated instances of hybridization. The data collected, besides confirming a sharp decrease of catches of Beluga and Stellate sturgeon in recent years, also revealed four juvenile hybrids between Russian and Stellate sturgeon, providing the first evidence of natural interspecific hybridization in the Rioni. The present communication raises concerns about the status of sturgeon species in this area and underlines the urgent need for conservation programs to restore self-sustaining populations.

Keywords: black sea, sturgeon, Rioni river, interspecific hybridization

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Authors: Leonardo C. Pacheco-Londoño, Nataly J. Galan-Freyle, Lisandro Pacheco-Lugo, Antonio Acosta, Elkin Navarro, Gustavo Aroca-Martínez, Karin Rondón-Payares, Samuel P. Hernández-Rivera

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In our Life Science Research Center of the University Simon Bolivar (LSRC), one of the focuses is the diagnosis and prognosis of different diseases; we have been implementing the use of gold nanoparticles (Au-NPs) for various biomedical applications. In this case, Au-NPs were used for Surface-Enhanced Raman Spectroscopy (SERS) in different diseases' diagnostics, such as Lupus Nephritis (LN), hypertension (H), preeclampsia (PC), and others. This methodology is proposed for the diagnosis of each disease. First, good signals of the different metabolites by SERS were obtained through a mixture of urine samples and Au-NPs. Second, PLS-DA models based on SERS spectra to discriminate each disease were able to differentiate between sick and healthy patients with different diseases. Finally, the sensibility and specificity for the different models were determined in the order of 0.9. On the other hand, a second methodology was developed using machine learning models from all data of the different diseases, and, as a result, a discriminant spectral map of the diseases was generated. These studies were possible thanks to joint research between two university research centers and two health sector entities, and the patient samples were treated with ethical rigor and their consent.

Keywords: SERS, Raman, PLS-DA, diseases

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Authors: Michael Ricardo Lang, AdriéLle Costa, Ivana Iesbik, Karine Haag, Leonardo Trindade Buffara, Oscar Reimann Junior, Chelin Auswaldt Steclan

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Stroke affects not only the individual, but has significant impacts on the social and family context. Therefore, it is necessary to know the peculiarities of each region, in order to contribute to regional public health policies effectively. Thus, the present study discusses biomarkers in a post-stroke population, admitted to a stroke unit (U-stroke) of reference in the southern region of Brazil. Biomarkers were analyzed, such as age, length of stay, mortality rate, survival time, risk factors and family history of stroke in patients after ischemic stroke. In this studied population, comparing men and women, it was identified that men were more affected than women, and the average age of women affected was higher, as they also had the highest mortality rate and the shortest hospital stay. The risk factors identified here were according to the global scenario; with SAH being the most frequent and those associated with sedentary lifestyle in women the most frequent (dyspilipidemia, heart disease and obesity). In view of this, the importance of studies that characterize populations regionally is evident, strengthening the strategic planning of policies in favor of health care.

Keywords: biomarkers, sex, stroke, stroke unit, population

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Authors: Juan Harold Sosa-Arnao, Daniel José de Oliveira Ferreira, Caice Guarato Santos, Justo Emílio Alvarez, Leonardo Paes Rangel, Song Won Park

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A comprehensive CFD model is developed to represent heterogeneous combustion and two burner designs of supply sugar-cane bagasse into a furnace. The objective of this work is to compare the insertion and burning of a Brazilian south-eastern sugar-cane bagasse using a new swirl burner design against an actual geometry under operation. The new design allows control the particles penetration and scattering inside furnace by adjustment of axial/tangential contributions of air feed without change their mass flow. The model considers turbulence using RNG k-, combustion using EDM, radiation heat transfer using DTM with 16 ray directions and bagasse particle tracking represented by Schiller-Naumann model. The obtained results are favorable to use of new design swirl burner because its axial/tangential control promotes more penetration or more scattering than actual design and allows reproduce the actual design operation without change the overall mass flow supply.

Keywords: comprehensive CFD model, sugar-cane bagasse combustion, swirl burner, contributions

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Authors: Uc-Cayetano E. G., Ake-Uh O. E., Villanueva-Mena I. E., Ordonez L. C.

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Carbon nanotubes (CNTs) and other graphitic nanostructures are materials with extraordinary physical, physicochemical and electrochemical properties which are being aggressively investigated for a variety of sensing applications. Thus, sensing of biological molecules such as proteins, DNA, glucose and other enzymes using either single wall or multiwall carbon nanotubes (MWCNTs) has been widely reported. Despite the current progress in this area, the electrochemical response of CNTs used in a variety of sensing arrangements still needs to be improved. An alternative towards the enhancement of this CNTs' electrochemical response is to chemically (or physically) modify its surface. The influence of the decoration with iron oxide nanoparticles in different types of MWCNTs on the amperometric sensing of glucose, urea, and cholesterol in solution is investigated. Commercial MWCNTs were oxidized in acid media and subsequently decorated with iron oxide nanoparticles; finally, the enzymes glucose oxidase, urease, and cholesterol oxidase are chemically immobilized to oxidized and decorated MWCNTs for glucose, urease, and cholesterol electrochemical sensing. The results of the electrochemical characterizations consistently show that the presence of iron oxide nanoparticles decorating the surface of MWCNTs enhance the amperometric response and the sensitivity to increments in glucose, urease, and cholesterol concentration when compared to non-decorated MWCNTs.

Keywords: WCNTs, enzymes, oxidation, decoration

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Authors: Leonardo A. Ambrosio, Carlos. H. Silva Santos, Ivan E. L. Rodrigues, Ayumi K. de Campos, Leandro A. Machado

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In this work, we propose an algorithm developed under Python language for the modeling of ordinary scalar Bessel beams and their discrete superpositions and subsequent calculation of optical forces exerted over dielectric spherical particles. The mathematical formalism, based on the generalized Lorenz-Mie theory, is implemented in Python for its large number of free mathematical (as SciPy and NumPy), data visualization (Matplotlib and PyJamas) and multiprocessing libraries. We also propose an approach, provided by a synchronized Software as Service (SaaS) in cloud computing, to develop a user interface embedded on a mobile application, thus providing users with the necessary means to easily introduce desired unknowns and parameters and see the graphical outcomes of the simulations right at their mobile devices. Initially proposed as a free Android-based application, such an App enables data post-processing in cloud-based architectures and visualization of results, figures and numerical tables.

Keywords: Bessel Beams and Frozen Waves, Generalized Lorenz-Mie Theory, Numerical Methods, optical forces

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Authors: Leonie Jooste

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The main purpose of this article is to explore the ethical values of accounting students at Universities and Business Managers. Financial fraud (earnings management) is continuing to exist and published in literature and social media. However, irrespective of extensive publication, and academic research, financial fraud is still happening or still being committed. The student of today may be the manager in the future. In a study by Bruns and Merchant, the authors found that the morality of short-term earnings management was of little concern to researchers and accounting practitioners. However, in the light of increased financial frauds and failures, new and increased emphasis has been placed on the importance of the concepts of earnings quality, earnings management practices, and the inclusion of business ethics in accounting syllabi. This study uses a quantitative analysis related to the Bruns and Merchant survey of accounting students. 59 accounting students in the MENA area were surveyed in 2022 to measure their ethical values regarding earning management practices in organisations. The results of this survey were compared the surveys in 2013 to determine if courses in business ethics offered at the university influenced the perceptions of students on unethical behaviour in business practices. For the data analysis, the mean values and significant differences were calculated and compared. Overall, the results showed that there was hardly any significant difference between the two surveys.

Keywords: ethics, earnings management, corporate social responsibility, business courses.

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Authors: Kate Ebere Maduforo

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Examining the constraints faced by female entrepreneurs is an important subject which most literature on female entrepreneurship is centered on. However, the majority of the existing literature has focused on studying female entrepreneurs in developed societies. Recently, a sense of urgency that has emerged in trying to understand the challenges and motivations of female entrepreneurs in developing countries. The arousal of such interest has been attributed to women entrepreneurs in developing countries being identified as catalysts of economic development at a national level and champions of poverty eradication at the domestic level. This paper, therefore, examines the peculiar constraints faced by women-owned businesses in the mist of political chaos and instability. In this case, the issues experienced by female entrepreneurs in Egypt during the aftermath of the Arab Spring is the focus. Using the logit and probit regression models, data from the World Bank Middle East North Africa Enterprise Survey (MENA ES) are analyzed. The results identified that female entrepreneurs still lack business funding through financial institutions, but get significant funding assistance from family, friends, and money lenders. In addition, women-owned businesses promote and hire mostly women. Female entrepreneurs showed a preference for an impartial judicial system as a contributor to business growth.

Keywords: female entrepreneurship, development, Middle East, developing countries

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Authors: Grace Rachid, Mutasem El Fadel, Mahmoud Al Hindi, Ibrahim Jamali, Daniel Abdel Nour

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This study examines the feasibility of indirect solar desalination in oil producing countries in the Middle East and North Africa (MENA) region. It relies on value engineering (VE) and cost-benefit with sensitivity analyses to identify optimal coupling configurations of desalination and solar energy technologies. A comparative return on investment was assessed as a function of water costs for varied plant capacities (25,000 to 75,000 m3/day), project lifetimes (15 to 25 years), and discount rates (5 to 15%) taking into consideration water and energy subsidies, land cost as well as environmental externalities in the form of carbon credit related to greenhouse gas (GHG) emissions reduction. The results showed reverse osmosis (RO) coupled with photovoltaic technologies (PVs) as the most promising configuration, robust across different prices for Brent oil, discount rates, as well as different project lifetimes. Environmental externalities and subsidies analysis revealed that a 16% reduction in existing subsidy on water tariffs would ensure economic viability. Additionally, while land costs affect investment attractiveness, the viability of RO coupled with PV remains possible for a land purchase cost < $ 80/m2 or a lease rate < $1/m2/yr. Beyond those rates, further subsidy lifting is required.

Keywords: solar energy, desalination, value engineering, CBA, carbon credit, subsidies

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Authors: Leonardo Ramirez Lopez, Edward Guillen Pinto, Carlos Ramos Linares

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The controversy brought about by the increasing use of mHealth apps and their effectiveness for disease prevention and diagnosis calls for immediate control. Although a critical topic in research areas such as medicine, engineering, economics, among others, this issue lacks reliable implementation models. However, projects such as Open Web Application Security Project (OWASP) and various studies have helped to create useful and reliable apps. This research is conducted under a quality model to optimize two mHealth apps for older adults. Results analysis on the use of two physical activity monitoring apps - AcTiv (physical activity) and SMCa (energy expenditure) - is positive and ideal. Through a theoretical and practical analysis, precision calculations and personal information control of older adults for disease prevention and diagnosis were performed. Finally, apps are validated by a physician and, as a result, they may be used as health monitoring tools in physical performance centers or any other physical activity. The results obtained provide an effective validation model for this type of mobile apps, which, in turn, may be applied by other software developers that along with medical staff would offer digital healthcare tools for elderly people.

Keywords: model, validation, effective, healthcare, elderly people, mobile app

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Authors: Mejía M. Paula, Ramírez L. Leonardo, Puerta A. Gabriel

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In telemedicine, the image repository service is important to increase the accuracy of diagnostic support of medical personnel. This study makes comparison between two routing algorithms regarding the quality of service (QoS), to be able to analyze the optimal performance at the time of loading and/or downloading of medical images. This study focused on comparing the performance of Tabu Search with other heuristic and metaheuristic algorithms that improve QoS in telemedicine services in Colombia. For this, Tabu Search and Simulated Annealing heuristic algorithms are chosen for their high usability in this type of applications; the QoS is measured taking into account the following metrics: Delay, Throughput, Jitter and Latency. In addition, routing tests were carried out on ten images in digital image and communication in medicine (DICOM) format of 40 MB. These tests were carried out for ten minutes with different traffic conditions, reaching a total of 25 tests, from a server of Universidad Militar Nueva Granada (UMNG) in Bogotá-Colombia to a remote user in Universidad de Santiago de Chile (USACH) - Chile. The results show that Tabu search presents a better QoS performance compared to Simulated Annealing, managing to optimize the routing of medical images, a basic requirement to offer diagnostic images services in telemedicine.

Keywords: medical image, QoS, simulated annealing, Tabu search, telemedicine

Procedia PDF Downloads 202