Search results for: physico-chemical characteristics
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 7839

Search results for: physico-chemical characteristics

7119 Zinc (II) Complexes of Nitrogen, Oxygen and Sulfur Coordination Modes: Synthesis, Spectral Studies and Antibacterial Activities

Authors: Ayodele Odularu, Peter Ajibade, Albert Bolhuis

Abstract:

This study aimed at assessing the antibacterial activities of four zinc (II) complexes. Zinc (II) complexes of nitrogen, oxygen and sulfur coordination modes were synthesized using direct substitution reaction. The characterization techniques involved physicochemical properties (molar conductivity) and spectroscopic techniques. The molar conductivity gave the non-electrolytic nature of zinc (II) complexes. The spectral studies of zinc (II) complexes were done using electronic spectra (UV-Vis) and Fourier Transform Infra-red Spectroscopy (FT-IR). Spectral data from the spectroscopic studies confirmed the coordination of the mixed ligands with zinc (II) ion. The antibacterial activities of zinc(II) complexes of were all in supportive of Overtone’s concept and Tweedy’s theory of chelation for bacterial strains of S. aureus MRSA252 and E coli MC4100 because the zones of inhibition were greater than the corresponding ligands. In summary, all zinc (II) complexes of ZEPY, ZE1PH, ZE1PY and ZE135PY all have potentials for antibacterial activities.

Keywords: antibacterial activities, spectral studies, syntheses, zinc(II) complexes

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7118 Stability Characteristics of Angle Ply Bi-Stable Laminates by Considering the Effect of Resin Layers

Authors: Masih Moore, Saeed Ziaei-Rad

Abstract:

In this study, the stability characteristics of a bi-stable composite plate with different asymmetric composition are considered. The interest in bi-stable structures comes from their ability that these structures can have two different stable equilibrium configurations to define a discrete set of stable shapes. The structures can easily change the first stable shape to the second one by a simple snap action. The main purpose of the current research is to consider the effect of including resin layers on the stability characteristics of bi-stable laminates. To this end and In order to determine the magnitude of the loads that are responsible for snap through and snap back phenomena between two stable shapes of the laminate, a non-linear finite element method (FEM) is utilized. An experimental investigation was also carried out to study the critical loads that caused snapping between two different stable shapes. Several specimens were manufactured from T300/5208 graphite-epoxy with [0/90]T, [-30/60]T, [-20/70]T asymmetric stacking sequence. In order to create an accurate finite element model, different thickness of resin layers created during the manufacturing process of the laminate was measured and taken into account. The geometry of each lamina and the resin layers was characterized by optical microscopy from different locations of the laminates thickness. The exact thickness of each lamina and the resin layer in all specimens with [0/90]T,[-30/60]T, [-20/70]T stacking sequence were determined by using image processing technique.

Keywords: bi-stable laminates, finite element method, graphite-epoxy plate, snap behavior

Procedia PDF Downloads 240
7117 The Synergistic Effects of Using Silicon and Selenium on Fruiting of Zaghloul Date Palm (Phoenix dectylifera L.)

Authors: M. R. Gad El- Kareem, A. M. K. Abdel Aal, A. Y. Mohamed

Abstract:

During 2011 and 2012 seasons, Zaghloul date palms received four sprays of silicon (Si) at 0.05 to 0.1% and selenium (Se) at 0.01 to 0.02%. Growths, nutritional status, yield as well as physical and chemical characteristics of the fruits in response to application of silicon and selenium were investigated. Single and combined applications of silicon at 0.05 to 0.1% and selenium at 0.01 to 0.02% was very effective in enhancing the leaf area, total chlorophylls, percentages of N, P, and K in the leaves, yield, bunch weight as well as physical and chemical characteristics of the fruits in relative to the check treatment. Silicon was superior to selenium in this respect. Combined application was favourable than using each alone in this connection. Treating Zaghloul date palms four times with a mixture of silicon at 0.05% + selenium at 0.01% resulted in an economical yield and producing better fruit quality.

Keywords: date palms, Zaghloul, silicon, selenium, leaf area

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7116 Nanocomposite Metal Material: Study of Antimicrobial and Catalytic Properties

Authors: Roman J. Jedrzejczyk, Damian K. Chlebda, Anna Dziedzicka, Rafal Wazny, Agnieszka Domka, Maciej Sitarz, Przemyslaw J. Jodlowski

Abstract:

The aim of this study was to obtain antimicrobial material based on thin zirconium dioxide coatings on structured reactors doped with metal nanoparticles using the sonochemical sol-gel method. As a result, dense, uniform zirconium dioxide films were obtained on the kanthal sheets which can be used as support materials in antimicrobial converters with sophisticated shapes. The material was characterised by physicochemical methods, such as AFM, SEM, EDX, XRF, XRD, XPS and in situ Raman and DRIFT spectroscopy. In terms of antimicrobial activity, the material was tested by ATP/AMP method using model microbes isolated from the real systems. The results show that the material can be potentially used in the market as a good candidate for active package and as active bulkheads of climatic systems. The mechanical tests showed that the developed method is an efficient way to obtain durable converters with high antimicrobial activity against fungi and bacteria.

Keywords: antimicrobial properties, kanthal steel, nanocomposite, zirconium oxide

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7115 Effects of Injection of eCG and Oxytocin on Semen Characteristics of Zel Rams in Nonbreeding Season

Authors: Khosro Ghazvinian, Reza Narenji Sani, Touba Khodaiean, Melika Moezifar

Abstract:

Many previous studies have reported that eCG was effective for completing spermatogenesis. In mice, eCG increased testes weight. In addition, Oxytocin (OT) was important in sperm transition and sperm motility in domestic animals. Peripheral circulation of OT also, was increased during sex incitement and ejaculation The objective of this study was to investigate the effect of IM injection of eCG and OT on semen characteristics in Zel rams in out of breeding season. Eighteen 3-year-old Zel adult rams were randomly divided into five equal groups (control and four treatment groups). 0.9% NaCl (1 ml) was injected IM into each ram in the control group, whereas eCG was administered IM at a single dose of 400 IU and 600 IU to each ram in the two eCG treatment groups and OT was administered IM at a single dose of 5 IU and 10 IU to each ram in the other two OT treatment groups. Semen samples were taken by an electroejaculator from all rams 10 min after the IM injection of 0.9% NaCl, eCG, or OT. eCG did not alter semen volume, and OT did not alter sperm motility or abnormal sperm, in comparison to the control values. Mass activity, sperm motility and total sperm number increased significantly in eCG group compared to the control group; and semen volume, mass activity, total sperm number of the OT treatment groups increased significantly compared to the control group. Exogenous 600 IU eCG and 10 IU OT increase mass activity, total sperm number, lived sperm and sperm concentration in Zel rams.

Keywords: eCG, oxytocine, semen characteristics, Zel Ram, nonbreeding season

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7114 A Double Epilayer PSGT Trench Power MOSFETs for Low to Medium Voltage Power Applications

Authors: Alok Kumar Kamal, Vinod Kumar

Abstract:

The trench gate MOSFET has shown itself as the most appropriate power device for low to medium voltage power applications due to its lowest possible ON resistance among all power semiconductor devices. In this research work a double-epilayer PSGT structure using a thin layer of N+ polysilicon as gate material. The total ON-state resistance (RON) of UMOSFET can be reduced by optimizing the epilayer thickness. The optimized structure of Double-Epilayer exhibits a 25.8% reduction in the ON-state resistance at Vgs=5V and improving the switching characteristics by reducing the Reverse transfer capacitance (Cgd) by 7.4%.

Keywords: Miller-capacitance, double-Epilayer;switching characteristics, power trench MOSFET (U-MOSFET), on-state resistance, blocking voltage

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7113 Phytoplankton Community Composition in Laguna de Terminos, Mexico, and Its Relationship to Environmental Variables

Authors: Enrique Nunez L., Maria Cortes L., Sandra Laffon L., Ana M. Cupul V.

Abstract:

The phytoplankton community composition was studied in a tropical coastal lagoon of Mexico and relationships with environmental variables were evaluated. Six sites inside the tropical Terminos Lagoon were sampled in order to determine abundances and ecological indexes for phytoplankton from May to December 2017. Water samples were also collected to determine the values of pigments, nutrients, and water solids. Results showed that the composition and abundance of the phytoplankton community were influenced by physicochemical factors, nutrients, water solids, and climate seasons. Sixty-six species were identified as potential HAB producers (44.29% from total). However, abundances were not related to the occurrence of HAB during the study. Multidimensional ANOVA indicated no significant differences between sites while some months revealed significant differences. The canonical analysis suggested that environmental variables explained 49% of community variation of potential phytoplankton species producers of HAB.

Keywords: phytoplankton, environment, lagoon, biodiversity

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7112 Dependence of Autoignition Delay Period on Equivalence Ratio for i-Octane, Primary Reference Fuel

Authors: Sunil Verma

Abstract:

In today’s world non-renewable sources are depleting quickly, so there is a need to produce efficient and unconventional engines to minimize the use of fuel. Also, there are many fatal accidents happening every year during extraction, distillation, transportation and storage of fuel. Reason for explosions of gaseous fuel is unwanted autoignition. Autoignition characterstics of fuel are mandatory to study to build efficient engines and to avoid accidents. This report is concerned with study of autoignition delay characteristics of iso-octane by using rapid compression machine. The paper clearly explains the dependence of ignition delay characteristics on variation of equivalence ratios from lean to rich mixtures. The equivalence ratio is varied from 0.3 to 1.2.

Keywords: autoignition, iso-octane, combustion, rapid compression machine, equivalence ratio, ignition delay

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7111 Optimization of Media for Enhanced Fermentative Production of Mycophenolic Acid by Penicillium brevicompactum

Authors: Shraddha Digole, Swarali Hingse, Uday Annapure

Abstract:

Mycophenolic acid (MPA) is an immunosuppressant; produced by Penicillium Sp. Box-Behnken statistical experimental design was employed to optimize the condition of Penicillium brevicompactum NRRL 2011 for mycophenolic acid (MPA) production. Initially optimization of various physicochemical parameters and media components was carried out using one factor at a time approach and significant factors were screened by Taguchi L-16 orthogonal array design. Taguchi design indicated that glucose, KH2PO4 and MgSO4 had significant effect on MPA production. These variables were selected for further optimization studies using Box-Behnken design. Optimised fermentation condition, glucose (60 g/L), glycine (28 g/L), L-leucine (1.5g/L), KH2PO4 (3g/L), MgSO4.7H2O (1.5g/L), increased the production of MPA from 170 mg/L to 1032.54 mg/L. Analysis of variance (ANOVA) showed a high value of coefficient of determination R2 (0.9965), indicating a good agreement between experimental and predicted values and proves validity of the statistical model.

Keywords: Box-Behnken design, fermentation, mycophenolic acid, Penicillium brevicompactum

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7110 Biodegradable Cross-Linked Composite Hydrogels Enriched with Small Molecule for Osteochondral Regeneration

Authors: Elena I. Oprita, Oana Craciunescu, Rodica Tatia, Teodora Ciucan, Reka Barabas, Orsolya Raduly, Anca Oancea

Abstract:

Healing of osteochondral defects requires repair of the damaged articular cartilage, the underlying subchondral bone and the interface between these tissues (the functional calcified layer). For this purpose, developing a single monophasic scaffold that can regenerate two specific lineages (cartilage and bone) becomes a challenge. The aim of this work was to develop variants of biodegradable cross-linked composite hydrogel based on natural polypeptides (gelatin), polysaccharides components (chondroitin-4-sulphate and hyaluronic acid), in a ratio of 2:0.08:0.02 (w/w/w) and mixed with Si-hydroxyapatite (Si-Hap), in two ratios of 1:1 and 2:1 (w/w). Si-Hap was synthesized and characterized as a better alternative to conventional Hap. Subsequently, both composite hydrogel variants were cross-linked with (N, N-(3-dimethylaminopropyl)-N-ethyl carbodiimide (EDC) and enriched with a small bioactive molecule (icariin). The small molecule icariin (Ica) (C33H40O15) is the main active constituent (flavonoid) of Herba epimedium used in traditional Chinese medicine to cure bone- and cartilage-related disorders. Ica enhances osteogenic and chondrogenic differentiation of bone marrow mesenchymal stem cells (BMSCs), facilitates matrix calcification and increases the specific extracellular matrix (ECM) components synthesis by chondrocytes. Afterward, the composite hydrogels were characterized for their physicochemical properties in terms of the enzymatic biodegradation in the presence of type I collagenase and trypsin, the swelling capacity and the degree of crosslinking (TNBS assay). The cumulative release of Ica and real-time concentration were quantified at predetermined periods of time, according to the standard curve of standard Ica, after hydrogels incubation in saline buffer at physiological parameters. The obtained cross-linked composite hydrogels enriched with small-molecule Ica were also characterized for morphology by scanning electron microscopy (SEM). Their cytocompatibility was evaluated according to EN ISO 10993-5:2009 standard for medical device testing. Thus, analyses regarding cell viability (Live/Dead assay), cell proliferation (Neutral Red assay) and cell adhesion to composite hydrogels (SEM) were performed using NCTC clone L929 cell line. The final results showed that both cross-linked composite hydrogel variants enriched with Ica presented optimal physicochemical, structural and biological properties to be used as a natural scaffold able to repair osteochondral defects. The data did not reveal any toxicity of composite hydrogels in NCTC stabilized cell lines within the tested range of concentrations. Moreover, cells were capable of spreading and proliferating on both composite hydrogel surfaces. In conclusion, the designed biodegradable cross-linked composites enriched with Si and Ica are recommended for further testing as natural temporary scaffolds, which can allow cell migration and synthesis of new extracellular matrix within osteochondral defects.

Keywords: composites, gelatin, osteochondral defect, small molecule

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7109 Experimental Investigation, Analysis and Optimization of Performance and Emission Characteristics of Composite Oil Methyl Esters at 160 bar, 180 bar and 200 bar Injection Pressures by Multifunctional Criteria Technique

Authors: Yogish Huchaiah, Chandrashekara Krishnappa

Abstract:

This study considers the optimization and validation of experimental results using Multi-Functional Criteria Technique (MFCT). MFCT is concerned with structuring and solving decision and planning problems involving multiple variables. Production of biodiesel from Composite Oil Methyl Esters (COME) of Jatropha and Pongamia oils, mixed in various proportions and Biodiesel thus obtained from two step transesterification process were tested for various Physico-Chemical properties and it has been ascertained that they were within limits proposed by ASTME. They were blended with Petrodiesel in various proportions. These Methyl Esters were blended with Petrodiesel in various proportions and coded. These blends were used as fuels in a computerized CI DI engine to investigate Performance and Emission characteristics. From the analysis of results, it was found that 180MEM4B20 blend had the maximum Performance and minimum Emissions. To validate the experimental results, MFCT was used. Characteristics such as Fuel Consumption (FC), Brake Power (BP), Brake Specific Fuel Consumption (BSFC), Brake Thermal Efficiency (BTE), Carbon dioxide (CO2), Carbon Monoxide (CO), Hydro Carbon (HC) and Nitrogen oxide (NOx) were considered as dependent variables. It was found from the application of this method that the optimized combination of Injection Pressure (IP), Mix and Blend is 178MEM4.2B24. Overall corresponding variation between optimization and experimental results was found to be 7.45%.

Keywords: COME, IP, MFCT, optimization, PI, PN, PV

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7108 Friction Stir Processing of the AA7075T7352 Aluminum Alloy Microstructures Mechanical Properties and Texture Characteristics

Authors: Roopchand Tandon, Zaheer Khan Yusufzai, R. Manna, R. K. Mandal

Abstract:

Present work describes microstructures, mechanical properties, and texture characteristics of the friction stir processed AA7075T7352 aluminum alloy. Phases were analyzed with the help of x-ray diffractometre (XRD), transmission electron microscope (TEM) along with the differential scanning calorimeter (DSC). Depth-wise microstructures and dislocation characteristics from the nugget-zone of the friction stir processed specimens were studied using the bright field (BF) and weak beam dark-field (WBDF) TEM micrographs, and variation in the microstructures as well as dislocation characteristics were the noteworthy features found. XRD analysis display changes in the chemistry as well as size of the phases in the nugget and heat affected zones (Nugget and HAZ). Whereas the base metal (BM) microstructures remain un-affected. High density dislocations were noticed in the nugget regions of the processed specimen, along with the formation of dislocation contours and tangles. .The ɳ’ and ɳ phases, along with the GP-Zones were completely dissolved and trapped by the dislocations. Such an observations got corroborated to the improved mechanical as well as stress corrosion cracking (SCC) performances. Bulk texture and residual stress measurements were done by the Panalytical Empyrean MRD system with Co- kα radiation. Nugget zone (NZ) display compressive residual stress as compared to thermo-mechanically(TM) and heat affected zones (HAZ). Typical f.c.c. deformation texture components (e.g. Copper, Brass, and Goss) were seen. Such a phenomenon is attributed to the enhanced hardening as well as other mechanical performance of the alloy. Mechanical characterizations were done using the tensile test and Anton Paar Instrumented Micro Hardness tester. Enhancement in the yield strength value is reported from the 89MPa to the 170MPa; on the other hand, highest hardness value was reported in the nugget-zone of the processed specimens.

Keywords: aluminum alloy, mechanical characterization, texture characterstics, friction stir processing

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7107 The Characteristics of a Fair and Efficient Tax Auditing Information System as a Tool against Tax Evasion: A Theoretical Framework

Authors: Dimitris Balios, Stefanos Tantos

Abstract:

Economic growth and social evolution are connected to trust relationships in a society. The quality of the accounting information, the tax information system and the tax audit mechanism evolve multiple benefits in an economy. Tax evasion, the illegal practice where people and companies do not pay taxes, is a crime because of the negative effect in economy and society. In this paper, we describe a theoretical framework on the characteristics of a fair and efficient tax auditing information system which could be a tool against tax evasion, a tool for an economy to grow, especially in countries that face fluctuations in economic activity. We conclude that a fair and efficient tax auditing information system increases the reliability of tax administration, improves taxpayers’ tax compliance and causes a developmental trajectory for the economy.

Keywords: auditing information system, auditing mechanism, tax evasion, taxation

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7106 Load Characteristics of Improved Howland Current Pump for Bio-Impedance Measurement

Authors: Zhao Weijie, Lin Xinjian, Liu Xiaojuan, Li Lihua

Abstract:

The Howland current pump is widely used in bio-impedance measurement. Much attention has been focused on the output impedance of the Howland circuit. Here we focus on the maximum load of the Howland source and discuss the relationship between the circuit parameters at maximum load. We conclude that the signal input terminal of the feedback resistor should be as large as possible, but that the current-limiting resistor should be smaller. The op-amp saturation voltage should also be high. The bandwidth of the circuit is proportional to the bandwidth of the op-amp. The Howland current pump was simulated using multisim12. When the AD8066AR was selected as the op-amp, the maximum load was 11.5 kΩ, and the Howland current pump had a stable output ipp to 2mAp up to 200 kHz. However, with an OPA847 op-amp and a load of 6.3 kΩ, the output current was also stable, and the frequency was as high as 3 MHz.

Keywords: bio-impedance, improved Howland current pump, load characteristics, bioengineering

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7105 Ordered Mesoporous Carbons of Different Morphology for Loading and Controlled Release of Active Pharmaceutical Ingredients

Authors: Aleksander Ejsmont, Aleksandra Galarda, Joanna Goscianska

Abstract:

Smart porous carriers with defined structure and physicochemical properties are required for releasing the therapeutic drug with precise control of delivery time and location in the body. Due to their non-toxicity, ordered structure, chemical, and thermal stability, mesoporous carbons can be considered as modern carriers for active pharmaceutical ingredients (APIs) whose effectiveness needs frequent dosing algorithms. Such an API-carrier system, if programmed precisely, may stabilize the pharmaceutical and increase its dissolution leading to enhanced bioavailability. The substance conjugated with the material, through its prior adsorption, can later be successfully applied internally to the organism, as well as externally if the API release is feasible under these conditions. In the present study, ordered mesoporous carbons of different morphologies and structures, prepared by hard template method, were applied as carriers in the adsorption and controlled release of active pharmaceutical ingredients. In the first stage, the carbon materials were synthesized and functionalized with carboxylic groups by chemical oxidation using ammonium persulfate solution and then with amine groups. Materials obtained were thoroughly characterized with respect to morphology (scanning electron microscopy), structure (X-ray diffraction, transmission electron microscopy), characteristic functional groups (FT-IR spectroscopy), acid-base nature of surface groups (Boehm titration), parameters of the porous structure (low-temperature nitrogen adsorption) and thermal stability (TG analysis). This was followed by a series of tests of adsorption and release of paracetamol, benzocaine, and losartan potassium. Drug release experiments were performed in the simulated gastric fluid of pH 1.2 and phosphate buffer of pH 7.2 or 6.8 at 37.0 °C. The XRD patterns in the small-angle range and TEM images revealed that functionalization of mesoporous carbons with carboxylic or amine groups leads to the decreased ordering of their structure. Moreover, the modification caused a considerable reduction of the carbon-specific surface area and pore volume, but it simultaneously resulted in changing their acid-base properties. Mesoporous carbon materials exhibit different morphologies, which affect the host-guest interactions during the adsorption process of active pharmaceutical ingredients. All mesoporous carbons show high adsorption capacity towards drugs. The sorption capacity of materials is mainly affected by BET surface area and the structure/size matching between adsorbent and adsorbate. Selected APIs are linked to the surface of carbon materials mainly by hydrogen bonds, van der Waals forces, and electrostatic interactions. The release behavior of API is highly dependent on the physicochemical properties of mesoporous carbons. The release rate of APIs could be regulated by the introduction of functional groups and by changing the pH of the receptor medium. Acknowledgments—This research was supported by the National Science Centre, Poland (project SONATA-12 no: 2016/23/D/NZ7/01347).

Keywords: ordered mesoporous carbons, sorption capacity, drug delivery, carbon nanocarriers

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7104 Investigation of Flow Characteristics on Upstream and Downstream of Orifice Using Computational Fluid Dynamics

Authors: War War Min Swe, Aung Myat Thu, Khin Cho Thet, Zaw Moe Htet, Thuzar Mon

Abstract:

The main parameter of the orifice hole diameter was designed according to the range of throttle diameter ratio which gave the required discharge coefficient. The discharge coefficient is determined by difference diameter ratios. The value of discharge coefficient is 0.958 occurred at throttle diameter ratio 0.5. The throttle hole diameter is 80 mm. The flow analysis is done numerically using ANSYS 17.0, computational fluid dynamics. The flow velocity was analyzed in the upstream and downstream of the orifice meter. The downstream velocity of non-standard orifice meter is 2.5% greater than that of standard orifice meter. The differential pressure is 515.379 Pa in standard orifice.

Keywords: CFD-CFX, discharge coefficients, flow characteristics, inclined

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7103 Entrepreneurial Leadership in Malaysian Public University: Competency and Behavior in the Face of Institutional Adversity

Authors: Noorlizawati Abd Rahim, Zainai Mohamed, Zaidatun Tasir, Astuty Amrin, Haliyana Khalid, Nina Diana Nawi

Abstract:

Entrepreneurial leaders have been sought as in-demand talents to lead profit-driven organizations during turbulent and unprecedented times. However, research regarding the pertinence of their roles in the public sector has been limited. This paper examined the characteristics of the challenging experiences encountered by senior leaders in public universities that require them to embrace entrepreneurialism in their leadership. Through a focus group interview with five Malaysian university top senior leaders with experience being Vice-Chancellor, we explored and developed a framework of institutional adversity characteristics and exemplary entrepreneurial leadership competency in the face of adversity. Complexity of diverse stakeholders, multiplicity of academic disciplines, unfamiliarity to lead different and broader roles, leading new directions, and creating change in high velocity and uncertain environment are among the dimensions that characterise institutional adversities. Our findings revealed that learning agility, opportunity recognition capacity, and bridging capability are among the characteristics of entrepreneurial university leaders. The findings reinforced that the presence of specific attributes in institutional adversity and experiences in overcoming those challenges may contribute to the development of entrepreneurial leadership capabilities.

Keywords: bridging capability, entrepreneurial leadership, leadership development, learning agility, opportunity recognition, university leaders

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7102 The Communication of Audit Report: Key Audit Matters in United Kingdom

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

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

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

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7101 Enhanced Oxygen Reduction Reaction by N-Doped Mesoporous Carbon Nanospheres

Authors: Bita Bayatsarmadi, Shi-Zhang Qiao

Abstract:

The development of ordered mesoporous carbon materials with controllable structures and improved physicochemical properties by doping heteroatoms such as nitrogen into the carbon framework has attracted a lot of attention, especially in relation to energy storage and conversion. Herein, a series of Nitrogen-doped mesoporous carbon spheres (NMC) was synthesized via a facile dual soft-templating procedure by tuning the nitrogen content and carbonization temperature. Various physical and (electro) chemical properties of the NMCs have been comprehensively investigated to pave the way for feasible design of nitrogen-containing porous carbon materials. The optimized sample showed a favorable electrocatalytic activity as evidenced by high kinetic current and positive onset potential for oxygen reduction reaction (ORR) due to its large surface area, high pore volume, good conductivity and high nitrogen content, which make it as a highly efficient ORR metal-free catalyst in alkaline solutions.

Keywords: porous carbon, N-doping, oxygen reduction reaction, soft-template

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7100 Water Quality Assessment Based on Operational Indicator in West Coastal Water of Malaysia

Authors: Seyedeh Belin Tavakoly Sany, H. Rosli, R. Majid, S. Aishah

Abstract:

In this study, water monitoring was performed from Nov. 2012 to Oct. 2013 to assess water quality and evaluate the spatial and temporal distribution of physicochemical and biological variables in water. Water samples were collected from 10 coastal water stations of West Port. In the case of water-quality assessment, multi-metric indices and operational indicators have been proposed to classify the trophic status at different stations. The trophic level of West Port coastal water ranges from eutrophic to hypertrophic. Chl-a concentration was used to estimate the biological response of phytoplankton biomass and indicated eutrophic conditions in West Port and mesotrophic conditions at the control site. During the study period, no eutrophication events or secondary symptoms occurred, which may be related to hydrodynamic turbulence and water exchange, which prevent the development of eutrophic conditions in the West Port.

Keywords: water quality, multi-metric indices, operational indicator, Malaysia, West Port

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7099 Improved Wetting for Improved Solubility and Dissolution of Candesartan Cilexetil

Authors: Shilpa Bhilegaonkar, Ram Gaud

Abstract:

Candesartan cilexetil is a poorly soluble antihypertensive agent with solubility limited bioavailability (15%). To initiate process of solubilisation, it is very much necessary to displace the air at the surface and wet the drug surface with a solvent, with which drug is compatible. Present research adopts the same principle to improve solubility and dissolution of candesartan cilexetil. Solvents used here are surfactant and modified surfactant in different drug: solvent (1:1-1:9) ratio’s for preparation of adsorbates. Adsorbates were then converted into free flowing powders as liquisolid compacts and compressed to form tablets. Liquisolid compacts were evaluated for improvement in saturation solubility and dissolution of candesartan cilexetil. All systems were evaluated for improvement in saturation solubility and dissolution in different medias such as water, 0.1 N HCl, Phosphate buffer pH 6.8 and media given by office of generic drugs along with other physicochemical testing. All systems exhibited a promising advantage in terms of solubility and dissolution without affecting the drug structure as confirmed by IR and XRD. No considerable advantage was seen of increasing solvent ratio with drug.

Keywords: candesartan cilexetil, improved dissolution, solubility, liquisolid

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7098 Strategies of Spatial Optimization for Open Space in the Old-Age Friendly City: An Investigation of the Behavior of the Elderly in Xicheng Square in Hangzhou

Authors: Yunxiang Fang

Abstract:

With the aging trend continuing to accelerate, open space is important for the daily life of the elderly, and its old-age friendliness is worthy of attention. Based on behavioral observation and literature research, this paper studies the behavior of the elderly in urban open space. Through the investigation, classification and quantitative analysis of the activity types, time characteristics and spatial behavior order of the elderly in Xicheng Square in Hangzhou, it summarizes the square space suitable for the psychological needs, physiology and activity needs of the elderly, combined with the basis of literature research. Finally, the suggestions for the improvement of the old-age friendship of Xicheng Square are put forward, from the aspects of microclimate, safety and accessibility, space richness and service facility quality.

Keywords: behavior characteristics, old-age friendliness, open space, square

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7097 The Effect of Increase in Aluminium Content on Fluidity of ZA Alloys Processed by Centrifugal Casting

Authors: P. N. Jyothi, A. Shailesh Rao, M. C. Jagath, K. Channakeshavalu

Abstract:

Uses of ZA alloys as bearing material have been increased due to their superior mechanical properties, wear characteristics and tribological properties. Among ZA alloys, ZA 27 alloy has higher strength, low density with excellent bearing and wear characteristics. From the past research work, it is observed that in continuous casting as Al content increases, the fluidity also increases. In present work, ZA 8, ZA 12 and ZA 27 alloys have been processed through centrifugal casting process at 600 rotational speed of the mould. Uniform full cylinder is casted with ZA 8 alloy. For ZA 12 and ZA 27 alloys where the Al content is higher, cast tubes were not complete and uniform. The reason is Al may be acting as a refiner and reduce the melt flow in the rotating mould. This is mainly due to macro-segregation of Al, which has occurred due to difference in densities of Al and Zn.

Keywords: centrifugal casting, metal flow, characterization, systems engineering

Procedia PDF Downloads 322
7096 Dielectric Recovery Characteristics of High Voltage Gas Circuit Breakers Operating with CO₂ Mixture

Authors: Peng Lu, Branimir Radisavljevic, Martin Seeger, Daniel Over, Torsten Votteler, Bernardo Galletti

Abstract:

CO₂-based gas mixtures exhibit huge potential as the interruption medium for replacing SF₆ in high voltage switchgears. In this paper, the recovery characteristics of dielectric strength of CO₂-O₂ mixture in the post arc phase after the current zero are presented. As representative examples, the dielectric recovery curves under conditions of different gas filling pressures and short-circuit current amplitudes are presented. A series of dielectric recovery measurements suggests that the dielectric recovery rate is proportional to the mass flux of the blowing gas, and the dielectric strength recovers faster in the case of lower short circuit currents.

Keywords: CO₂ mixture, high voltage circuit breakers, dielectric recovery rate, short-circuit current, mass flux

Procedia PDF Downloads 188
7095 A Network Economic Analysis of Friendship, Cultural Activity, and Homophily

Authors: Siming Xie

Abstract:

In social networks, the term homophily refers to the tendency of agents with similar characteristics to link with one another and is so robustly observed across many contexts and dimensions. The starting point of my research is the observation that the “type” of agents is not a single exogenous variable. Agents, despite their differences in race, religion, and other hard to alter characteristics, may share interests and engage in activities that cut across those predetermined lines. This research aims to capture the interactions of homophily effects in a model where agents have two-dimension characteristics (i.e., race and personal hobbies such as basketball, which one either likes or dislikes) and with biases in meeting opportunities and in favor of same-type friendships. A novel feature of my model is providing a matching process with biased meeting probability on different dimensions, which could help to understand the structuring process in multidimensional networks without missing layer interdependencies. The main contribution of this study is providing a welfare based matching process for agents with multi-dimensional characteristics. In particular, this research shows that the biases in meeting opportunities on one dimension would lead to the emergence of homophily on the other dimension. The objective of this research is to determine the pattern of homophily in network formations, which will shed light on our understanding of segregation and its remedies. By constructing a two-dimension matching process, this study explores a method to describe agents’ homophilous behavior in a social network with multidimension and construct a game in which the minorities and majorities play different strategies in a society. It also shows that the optimal strategy is determined by the relative group size, where society would suffer more from social segregation if the two racial groups have a similar size. The research also has political implications—cultivating the same characteristics among agents helps diminishing social segregation, but only if the minority group is small enough. This research includes both theoretical models and empirical analysis. Providing the friendship formation model, the author first uses MATLAB to perform iteration calculations, then derives corresponding mathematical proof on previous results, and last shows that the model is consistent with empirical evidence from high school friendships. The anonymous data comes from The National Longitudinal Study of Adolescent Health (Add Health).

Keywords: homophily, multidimension, social networks, friendships

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7094 Quality Characteristics of Treated Wastewater of 'Industrial Area Foggia'

Authors: Grazia Disciglio, Annalisa Tarantino, Emanuele Tarantino

Abstract:

The production system of Foggia province (Apulia, Southern Italy) is characterized by the presence of numerous agro-food industries whose activities include the processing of vegetables products that release large quantities of wastewater. The reuse in agriculture of these wastewaters offers the opportunity to reduce the costs of their disposal and minimizing their environmental impact. In addition, in this area, which suffers from water shortage, the use of agro-industrial wastewater is essential in the very intensive irrigation cropping systems. The present investigation was carried out in years 2009 and 2010 to monitor the physico-chemical and microbiological characteristics of the industrial wastewater (IWW) from the secondary treatment plant of the 'Industrial Area of Foggia'. The treatment plant released on average about 567,000 m3y-1 of IWW, which distribution was not uniform over the year. The monthly values were about 250,000 m3 from November to June and about 90,000 m3 from July to October. The obtained results revealed that IWW was characterized by low values of Total Suspended Solids (TSS), Biological Oxygen Demand (BOD), Chemical Oxygen Demand (COD), Electrical Conductivity (EC) and Sodium Absorption Rate (SAR). An occasional presence of heavy metal and high concentration of total phosphorus, total nitrogen, ammoniacal nitrogen and microbial organisms (Escherichia coli and Salmonella) were observed. Due to the presence of this pathogenic microorganisms and sometimes of heavy metals, which may raise sanitary and environmental problems in order to the possible irrigation reuse of this IWW, a tertiary treatment of wastewater based on filtration and disinfection in line are recommended. Researches on the reuse of treated IWW on crops (olive, artichoke, industrial tomatoes, fennel, lettuce etc.) did not show significant differences among the irrigated plots for most of the soil and yield characteristics.

Keywords: agroindustrial wastewater, irrigation, microbiological characteristic, physico-chemical characteristics

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7093 Influence of Ground Granulated Blast Furnace Slag on Geotechnical Characteristics of Jarosite Waste

Authors: Chayan Gupta, Arun Prasad

Abstract:

The quick evolution of industrialization causes the scarcity of precious land. Thus, it is vital need to influence the R&D societies to achieve sustainable, economic and social benefits from huge utilization of waste for universal aids. The current study promotes the influence of steel industries waste i.e. ground granulated blast furnace slag (GGBS) in geotechnical properties of jarosite waste (solid waste residues produced from hydrometallurgy operations involved in extraction of Zinc). Numerous strengths tests (unconfined compression (qu) and splitting tensile strength (qt)) are conducted on jarosite-GGBS blends (GGBS, 10-30%) with different curing periods (7, 28 & 90 days). The results indicate that both qu and qt increase with the increase in GGBS content along with curing periods. The increased strength with the addition of GGBS is also observed from microstructural study, which illustrates the occurrence of larger agglomeration of jarosite-GGBS blend particles. The Freezing-Thawing (F-T) durability analysis is also conducted for all the jarosite-GGBS blends and found that the reduction in unconfined compressive strength after five successive F-T cycles enhanced from 62% (natural jarosite) to 48, 42 and 34% at 7, 14 and 28 days curing periods respectively for stabilized jarosite-GGBS samples containing 30% GGBS content. It can be concluded from this study that blending of cementing additives (GGBS) with jarosite waste resulted in a significant improvement in geotechnical characteristics.

Keywords: jarosite, GGBS, strength characteristics, microstructural study, durability analysis

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7092 Acute Toxicity and the Effects of dichromate potassium (K2Cr2O7) in sobaity seabream (Sparidebtex hasta)

Authors: Elnaz Erfani, Elahe Erfni

Abstract:

In this study, 96h LC50 values of dichromate potassium (K2Cr2O7), a highly toxicant heavy metal on sobaity seabream, Sparidebtex hasta of average weight mean weight 3.24 g; mean length 5.35cm was determined. At first, for rang finding test, fish were exposed to K2Cr2O7 at several selected concentrations 5, 10, 20, 30, 40, 50 and 60 mg/L, then fish exposed to five concentrations control, 40, 45, 50 and 55 mg/L of K2Cr2O7 for LC50-96h. The experiment was carried out in triplicate, and 21 fish per each treatment, Physicochemical properties of water were measured continuously throughout the experiment. The temperature, pH, dissolved oxygen and salinity were 26 ◦c, 7.05, 8.84 mgO2 L-1 and 37.5 ppt, respectively. A number of mortality and behavioral responses of fish were recorded after 24, 48, 72 and 96 h. LC50 values were determined with probate analysis. The 96 hour LC50 value of K2Cr2O7 to the fish was found to be 48.82 ppm. In addition, behavioural changes increased with increased concentration. The results obtained in this study clearly revealed the fact that it is necessary to control the use of a heavy metal such as dichromate potassium.

Keywords: marin fish- lc50, dicromat potassium, lc50, mortality

Procedia PDF Downloads 191
7091 A Study of Electric Generation Characteristics for Thin-Film Piezoelectric PbZrTiO₃ Ceramic Plate during the Static and Cyclic Loading Conditions

Authors: Tsukasa Ogawa, Mitsuhiro Okayasu

Abstract:

To examine the generation properties of electric power for piezoelectric (PbZrTiO3) ceramic plates, the electric-power generation characteristics were examined experimentally and numerically during cyclic bending under various loading fixtures with different contact condition, i.e., point and area contact. In the low applied loading condition between 10 and 50 N, increasing the load-contact area on the piezoelectric ceramic led to a nonlinear decrease in the generated voltage. Decreasing contact area, including the point contact, basically enhanced the generated voltage, although the voltage saturated during loading when the contact area is less than ϕ5 mm, which was attributed to the high strain status, resulting in the material failure, i.e., high stress concentration. In this case, severe plastic deformation and the domain switching were dominated failure modes in the ceramic. From this approach, it is clear that the applied load became more larger (50 ~100 N), larger contact area (ϕ10 ~ ϕ20 mm) became advantageous for power generation. Based upon this cyclic loading was carried out to investigate the fatigue characteristics of the piezoelectric ceramic late. For all contact conditions, electric voltage dropped in the beginning of the cyclic loading, although the higher electric generation was stable in the further cyclic loading for the contact area of ϕ10 ~ ϕ20 mm. In constant, further decrement of electric generation occurred for the point contact condition, and the low electric voltage was generated for the larger contact condition.

Keywords: electric power generation, piezoelectric ceramic, lead zirconate titanate ceramic, loading conditions

Procedia PDF Downloads 164
7090 Decision-Tree-Based Foot Disorders Classification Using Demographic Variable

Authors: Adel Khorramrouz, Monireh Ahmadi Bani, Ehsan Norouzi

Abstract:

Background:-Due to the essential role of the foot in movement, foot disorders (FDs) have significant impacts on activity and quality of life. Many studies confirmed the association between FDs and demographic characteristics. On the other hand, recent advances in data collection and statistical analysis led to an increase in the volume of databases. Analysis of patient’s data through the decision tree can be used to explore the relationship between demographic characteristics and FDs. Significance of the study: This study aimed to investigate the relationship between demographic characteristics with common FDs. The second purpose is to better inform foot intervention, we classify FDs based on demographic variables. Methodologies: We analyzed 2323 subjects with pes-planus (PP), pes-cavus (PC), hallux-valgus (HV) and plantar-fasciitis (PF) who were referred to a foot therapy clinic between 2015 and 2021. Subjects had to fulfill the following inclusion criteria: (1) weight between 14 to 150 kilogram, (2) height between 30 to 220, (3) age between 3 to 100 years old, and (4) BMI between 12 to 35. Medical archives of 2323 subjects were recorded retrospectively and all the subjects examined by an experienced physician. Age and BMI were classified into five and four groups, respectively. 80% of the data were randomly selected as training data and 20% tested. We build a decision tree model to classify FDs using demographic characteristics. Findings: Results demonstrated 981 subjects from 2323 (41.9%) of people who were referred to the clinic with FDs were diagnosed as PP, 657 (28.2%) PC, 628 (27%) HV and 213 (9%) identified with PF. The results revealed that the prevalence of PP decreased in people over 18 years of age and in children over 7 years. In adults, the prevalence depends first on BMI and then on gender. About 10% of adults and 81% of children with low BMI have PP. There is no relationship between gender and PP. PC is more dependent on age and gender. In children under 7 years, the prevalence was twice in girls (10%) than boys (5%) and in adults over 18 years slightly higher in men (62% vs 57%). HV increased with age in women and decreased in men. Aging and obesity have increased the prevalence of PF. We conclude that the accuracy of our approach is sufficient for most research applications in FDs. Conclusion:-The increased prevalence of PP in children is probably due to the formation of the arch of the foot at this age. Increasing BMI by applying high pressure on the foot can increase the prevalence of this disorder in the foot. In PC, the Increasing prevalence of PC from women to men with age may be due to genetics and innate susceptibility of men to this disorder. HV is more common in adult women, which may be due to environmental reasons such as shoes, and the prevalence of PF in obese adult women may also be due to higher foot pressure and housekeeping activities.

Keywords: decision tree, demographic characteristics, foot disorders, machine learning

Procedia PDF Downloads 257