Search results for: variance ratio
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 5646

Search results for: variance ratio

4836 Astronomical Object Classification

Authors: Alina Muradyan, Lina Babayan, Arsen Nanyan, Gohar Galstyan, Vigen Khachatryan

Abstract:

We present a photometric method for identifying stars, galaxies and quasars in multi-color surveys, which uses a library of ∼> 65000 color templates for comparison with observed objects. The method aims for extracting the information content of object colors in a statistically correct way, and performs a classification as well as a redshift estimation for galaxies and quasars in a unified approach based on the same probability density functions. For the redshift estimation, we employ an advanced version of the Minimum Error Variance estimator which determines the redshift error from the redshift dependent probability density function itself. The method was originally developed for the Calar Alto Deep Imaging Survey (CADIS), but is now used in a wide variety of survey projects. We checked its performance by spectroscopy of CADIS objects, where the method provides high reliability (6 errors among 151 objects with R < 24), especially for the quasar selection, and redshifts accurate within σz ≈ 0.03 for galaxies and σz ≈ 0.1 for quasars. For an optimization of future survey efforts, a few model surveys are compared, which are designed to use the same total amount of telescope time but different sets of broad-band and medium-band filters. Their performance is investigated by Monte-Carlo simulations as well as by analytic evaluation in terms of classification and redshift estimation. If photon noise were the only error source, broad-band surveys and medium-band surveys should perform equally well, as long as they provide the same spectral coverage. In practice, medium-band surveys show superior performance due to their higher tolerance for calibration errors and cosmic variance. Finally, we discuss the relevance of color calibration and derive important conclusions for the issues of library design and choice of filters. The calibration accuracy poses strong constraints on an accurate classification, which are most critical for surveys with few, broad and deeply exposed filters, but less severe for surveys with many, narrow and less deep filters.

Keywords: VO, ArVO, DFBS, FITS, image processing, data analysis

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4835 Microwave-Assisted Extraction of Lycopene from Gac Arils (Momordica cochinchinensis (Lour.) Spreng)

Authors: Yardfon Tanongkankit, Kanjana Narkprasom, Nukrob Narkprasom, Khwanruthai Saiupparat, Phatthareeya Siriwat

Abstract:

Gac fruit (Momordica cochinchinensis (Lour.) Spreng) possesses high potential for health food as it contains high lycopene contents. The objective of this study was to optimize the extraction of lycopene from gac arils using the microwave extraction method. Response surface method was used to find the conditions that optimize the extraction of lycopene from gac arils. The parameters of extraction used in this study were extraction time (120-600 seconds), the solvent to sample ratio (10:1, 20:1, 30:1, 40:1 and 50:1 mL/g) and set microwave power (100-800 watts). The results showed that the microwave extraction condition at the extraction time of 360 seconds, the sample ratio of 30:1 mL/g and the microwave power of 450 watts were suggested since it exhibited the highest value of lycopene content of 9.86 mg/gDW. It was also observed that lycopene contents extracted from gac arils by microwave method were higher than that by the conventional method.

Keywords: conventional extraction, Gac arils, microwave-assisted extraction, Lycopene

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4834 Transferable Knowledge: Expressing Lessons Learnt from Failure to Outsiders

Authors: Stijn Horck

Abstract:

Background: The value of lessons learned from failure increases when these insights can be put to use by those who did not experience the failure. While learning from others has mostly been researched between individuals or teams within the same environment, transferring knowledge from the person who experienced the failure to an outsider comes with extra challenges. As sense-making of failure is an individual process leading to different learning experiences, the potential of lessons learned from failure is highly variable depending on who is transferring the lessons learned. Using an integrated framework of linguistic aspects related to attributional egotism, this study aims to offer a complete explanation of the challenges in transferring lessons learned from failures that are experienced by others. Method: A case study of a failed foundation established to address the information needs for GPs in times of COVID-19 has been used. An overview of failure causes and lessons learned were made through a preliminary analysis of data collected in two phases with metaphoric examples of failure types. This was followed up by individual narrative interviews with the board members who have all experienced the same events to analyse the individual variance of lessons learned through discourse analysis. This research design uses the researcher-as-instrument approach since the recipient of these lessons learned is the author himself. Results: Thirteen causes were given why the foundation has failed, and nine lessons were formulated. Based on the individually emphasized events, the explanation of the failure events mentioned by all or three respondents consisted of more linguistic aspects related to attributional egotism than failure events mentioned by only one or two. Moreover, the learning events mentioned by all or three respondents involved lessons learned that are based on changed insight, while the lessons expressed by only one or two are more based on direct value. Retrospectively, the lessons expressed as a group in the first data collection phase seem to have captured some but not all of the direct value lessons. Conclusion: Individual variance in expressing lessons learned to outsiders can be reduced using metaphoric or analogical explanations from a third party. In line with the attributional egotism theory, individuals separated from a group that has experienced the same failure are more likely to refer to failure causes of which the chances to be contradicted are the smallest. Lastly, this study contributes to the academic literature by demonstrating that the use of linguistic analysis is suitable for investigating the knowledge transfer from lessons learned after failure.

Keywords: failure, discourse analysis, knowledge transfer, attributional egotism

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4833 Accelerator Mass Spectrometry Analysis of Isotopes of Plutonium in PM₂.₅

Authors: C. G. Mendez-Garcia, E. T. Romero-Guzman, H. Hernandez-Mendoza, C. Solis, E. Chavez-Lomeli, E. Chamizo, R. Garcia-Tenorio

Abstract:

Plutonium is present in different concentrations in the environment and biological samples related to nuclear weapons testing, nuclear waste recycling and accidental discharges of nuclear plants. This radioisotope is considered the most radiotoxic substance, particularly when it enters the human body through inhalation of powders insoluble or aerosols. This is the main reason of the determination of the concentration of this radioisotope in the atmosphere. Besides that, the isotopic ratio of ²⁴⁰Pu/²³⁹Pu provides information about the origin of the source. PM₂.₅ sampling was carried out in the Metropolitan Zone of the Valley of Mexico (MZVM) from February 18th to March 17th in 2015 on quartz filter. There have been significant developments recently due to the establishment of new methods for sample preparation and accurate measurement to detect ultra trace levels as the plutonium is found in the environment. The accelerator mass spectrometry (AMS) is a technique that allows measuring levels of detection around of femtograms (10-15 g). The AMS determinations include the chemical isolation of Pu. The Pu separation involved an acidic digestion and a radiochemical purification using an anion exchange resin. Finally, the source is prepared, when Pu is pressed in the corresponding cathodes. According to the author's knowledge on these aerosols showed variations on the ²³⁵U/²³⁸U ratio of the natural value, suggesting that could be an anthropogenic source altering it. The determination of the concentration of the isotopes of Pu can be a useful tool in order the clarify this presence in the atmosphere. The first results showed a mean value of activity concentration of ²³⁹Pu of 280 nBq m⁻³ thus the ²⁴⁰Pu/²³⁹Pu was 0.025 corresponding to the weapon production source; these results corroborate that there is an anthropogenic influence that is increasing the concentration of radioactive material in PM₂.₅. According to the author's knowledge in Total Suspended Particles (TSP) have been reported activity concentrations of ²³⁹⁺²⁴⁰Pu around few tens of nBq m⁻³ and 0.17 of ²⁴⁰Pu/²³⁹Pu ratios. The preliminary results in MZVM show high activity concentrations of isotopes of Pu (40 and 700 nBq m⁻³) and low ²⁴⁰Pu/²³⁹Pu ratio than reported. These results are in the order of the activity concentrations of Pu in weapons-grade of high purity.

Keywords: aerosols, fallout, mass spectrometry, radiochemistry, tracer, ²⁴⁰Pu/²³⁹Pu ratio

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4832 Measurements of Recovery Stress and Recovery Strain of Ni-Based Shape Memory Alloys

Authors: W. J. Kim

Abstract:

The behaviors of the recovery stress and strain of an ultrafine-grained Ni-50.2 at.% Ti alloy prepared by high-ratio differential speed rolling (HRDSR) were examined by a specially designed tensile-testing set up, and the factors that influence the recovery stress and strain were studied. After HRDSR, both the recovery stress and strain were enhanced compared to the initial condition. The constitutive equation showing that the maximum recovery stress is a sole function of the recovery strain was developed based on the experimental data. The recovery strain increased as the yield stress increased. The maximum recovery stress increased with an increase in yield stress. The residual recovery stress was affected by the yield stress as well as the austenite-to-martensite transformation temperature. As the yield stress increased and as the martensitic transformation temperature decreased, the residual recovery stress increased.

Keywords: high-ratio differential speed rolling, tensile testing, severe plastic deformation, shape memory alloys

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4831 Heat Transfer Analysis of a Multiphase Oxygen Reactor Heated by a Helical Tube in the Cu-Cl Cycle of a Hydrogen Production

Authors: Mohammed W. Abdulrahman

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In the thermochemical water splitting process by Cu-Cl cycle, oxygen gas is produced by an endothermic thermolysis process at a temperature of 530oC. Oxygen production reactor is a three-phase reactor involving cuprous chloride molten salt, copper oxychloride solid reactant and oxygen gas. To perform optimal performance, the oxygen reactor requires accurate control of heat transfer to the molten salt and decomposing solid particles within the thermolysis reactor. In this paper, the scale up analysis of the oxygen reactor that is heated by an internal helical tube is performed from the perspective of heat transfer. A heat balance of the oxygen reactor is investigated to analyze the size of the reactor that provides the required heat input for different rates of hydrogen production. It is found that the helical tube wall and the service side constitute the largest thermal resistances of the oxygen reactor system. In the analysis of this paper, the Cu-Cl cycle is assumed to be heated by two types of nuclear reactor, which are HTGR and CANDU SCWR. It is concluded that using CANDU SCWR requires more heat transfer rate by 3-4 times than that when using HTGR. The effect of the reactor aspect ratio is also studied and it is found that increasing the aspect ratio decreases the number of reactors and the rate of decrease in the number of reactors decreases by increasing the aspect ratio. Comparisons between the results of this study and pervious results of material balances in the oxygen reactor show that the size of the oxygen reactor is dominated by the heat balance rather than the material balance.

Keywords: heat transfer, Cu-Cl cycle, hydrogen production, oxygen, clean energy

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4830 Performance Evaluation of the CareSTART S1 Analyzer for Quantitative Point-Of-Care Measurement of Glucose-6-Phosphate Dehydrogenase Activity

Authors: Haiyoung Jung, Mi Joung Leem, Sun Hwa Lee

Abstract:

Background & Objective: Glucose-6-phosphate dehydrogenase (G6PD) deficiency is a genetic abnormality that results in an inadequate amount of G6PD, leading to increased susceptibility of red blood cells to reactive oxygen species and hemolysis. The present study aimed to evaluate the careSTARTTM S1 analyzer for measuring G6PD activity to hemoglobin (Hb) ratio. Methods: Precision for G6PD activity and hemoglobin measurement was evaluated using control materials with two levels on five repeated runs per day for five days. The analytic performance of the careSTARTTM S1 analyzer was compared with spectrophotometry in 40 patient samples. Reference ranges suggested by the manufacturer were validated in 20 healthy males and females each. Results: The careSTARTTM S1 analyzer demonstrated precision of 6.0% for low-level (14~45 U/dL) and 2.7% for high-level (60~90 U/dL) control in G6PD activity, and 1.4% in hemoglobin (7.9~16.3 u/g Hb). A comparison study of G6PD to Hb ratio between the careSTARTTM S1 analyzer and spectrophotometry showed an average difference of 29.1% with a positive bias of the careSTARTTM S1 analyzer. All normal samples from the healthy population were validated for the suggested reference range for males (≥2.19 U/g Hb) and females (≥5.83 U/g Hb). Conclusion: The careSTARTTM S1 analyzer demonstrated good analytical performance and can replace the current spectrophotometric measurement of G6PD enzyme activity. In the aspect of the management of clinical laboratories, it can be a reasonable option as a point-of-care analyzer with minimal handling of samples and reagents, in addition to the automatic calculation of the ratio of measured G6PD activity and Hb concentration, to minimize any clerical errors involved with manual calculation.

Keywords: POCT, G6PD, performance evaluation, careSTART

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4829 Effect of Reinforcement Density on the Behaviour of Reinforced Sand Under a Square Footing

Authors: Dhyaalddin Bahaalddin Noori Zangana

Abstract:

This study involves the behavior of reinforced sand under a square footing. A series of bearing capacity tests were performed on a small-scale laboratory model, which filled with a poorly-graded homogenous bed of sand, which was placed in a medium dense state using sand raining technique. The sand was reinforced with 40 mm wide household aluminum foil strips. The main studied parameters was to consider the effect of reinforcing strip length, with various linear density of reinforcement, number of reinforcement layers and depth of top layer of reinforcement below the footing, on load-settlement behavior, bearing capacity ratio and settlement reduction factor. The relation of load-settlement generally showed similar trend in all the tests. Failure was defined as settlement equal to 10% of the footing width. The recommended optimum reinforcing strip length, linear density of reinforcement, number of reinforcement layers and depth of top layer of reinforcing strips that give the maximum bearing capacity improvement and minimum settlement reduction factor were presented and discussed. Different bearing capacity ration versus length of the reinforcing strips and settlement reduction factor versus length of the reinforcing strips relations at failure were showed improvement of bearing capacity ratio by a factor of 3.82 and reduction of settlement reduction factor by a factor of 0.813. The optimum length of reinforcement was found to be 7.5 times the footing width.

Keywords: square footing, relative density, linear density of reinforcement, bearing capacity ratio, load-settlement behaviour

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4828 Application of Acer velutinum for Absorbing Heavy Metal, Mercury, from the Environment

Authors: Seyed Armin Hashemi, Somayeh Rahimzadeh

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One-year seedlings of Acer velutinum were provided from plantations and the solution of Mercuric chloride was developed in 20,40 and 60 mg/l concentrations, then this solution was added to the soil and the Acer velutinum were placed in a vase. Six months after seedlings’ growth, the leaf, stem and roots were separated. The results were investigated by variance analysis and Duncan test. The highest level of mercury accumulation in the organs of leaf, stem and root was 45.67, 40 and 55 mg/kg, respectively. According to the obtained results from this research, the velutinum species was appropriate for refining the soils contaminated by mercury.

Keywords: heavy metals, acer velutinum, mercury, phytoremediation

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4827 Performance Analysis of Double Gate FinFET at Sub-10NM Node

Authors: Suruchi Saini, Hitender Kumar Tyagi

Abstract:

With the rapid progress of the nanotechnology industry, it is becoming increasingly important to have compact semiconductor devices to function and offer the best results at various technology nodes. While performing the scaling of the device, several short-channel effects occur. To minimize these scaling limitations, some device architectures have been developed in the semiconductor industry. FinFET is one of the most promising structures. Also, the double-gate 2D Fin field effect transistor has the benefit of suppressing short channel effects (SCE) and functioning well for less than 14 nm technology nodes. In the present research, the MuGFET simulation tool is used to analyze and explain the electrical behaviour of a double-gate 2D Fin field effect transistor. The drift-diffusion and Poisson equations are solved self-consistently. Various models, such as Fermi-Dirac distribution, bandgap narrowing, carrier scattering, and concentration-dependent mobility models, are used for device simulation. The transfer and output characteristics of the double-gate 2D Fin field effect transistor are determined at 10 nm technology node. The performance parameters are extracted in terms of threshold voltage, trans-conductance, leakage current and current on-off ratio. In this paper, the device performance is analyzed at different structure parameters. The utilization of the Id-Vg curve is a robust technique that holds significant importance in the modeling of transistors, circuit design, optimization of performance, and quality control in electronic devices and integrated circuits for comprehending field-effect transistors. The FinFET structure is optimized to increase the current on-off ratio and transconductance. Through this analysis, the impact of different channel widths, source and drain lengths on the Id-Vg and transconductance is examined. Device performance was affected by the difficulty of maintaining effective gate control over the channel at decreasing feature sizes. For every set of simulations, the device's features are simulated at two different drain voltages, 50 mV and 0.7 V. In low-power and precision applications, the off-state current is a significant factor to consider. Therefore, it is crucial to minimize the off-state current to maximize circuit performance and efficiency. The findings demonstrate that the performance of the current on-off ratio is maximum with the channel width of 3 nm for a gate length of 10 nm, but there is no significant effect of source and drain length on the current on-off ratio. The transconductance value plays a pivotal role in various electronic applications and should be considered carefully. In this research, it is also concluded that the transconductance value of 340 S/m is achieved with the fin width of 3 nm at a gate length of 10 nm and 2380 S/m for the source and drain extension length of 5 nm, respectively.

Keywords: current on-off ratio, FinFET, short-channel effects, transconductance

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4826 Inertial Particle Focusing Dynamics in Trapezoid Straight Microchannels: Application to Continuous Particle Filtration

Authors: Reza Moloudi, Steve Oh, Charles Chun Yang, Majid Ebrahimi Warkiani, May Win Naing

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Inertial microfluidics has emerged recently as a promising tool for high-throughput manipulation of particles and cells for a wide range of flow cytometric tasks including cell separation/filtration, cell counting, and mechanical phenotyping. Inertial focusing is profoundly reliant on the cross-sectional shape of the channel and its impacts not only on the shear field but also the wall-effect lift force near the wall region. Despite comprehensive experiments and numerical analysis of the lift forces for rectangular and non-rectangular microchannels (half-circular and triangular cross-section), which all possess planes of symmetry, less effort has been made on the 'flow field structure' of trapezoidal straight microchannels and its effects on inertial focusing. On the other hand, a rectilinear channel with trapezoidal cross-sections breaks down all planes of symmetry. In this study, particle focusing dynamics inside trapezoid straight microchannels was first studied systematically for a broad range of channel Re number (20 < Re < 800). The altered axial velocity profile and consequently new shear force arrangement led to a cross-laterally movement of equilibration toward the longer side wall when the rectangular straight channel was changed to a trapezoid; however, the main lateral focusing started to move backward toward the middle and the shorter side wall, depending on particle clogging ratio (K=a/Hmin, a is particle size), channel aspect ratio (AR=W/Hmin, W is channel width, and Hmin is smaller channel height), and slope of slanted wall, as the channel Reynolds number further increased (Re > 50). Increasing the channel aspect ratio (AR) from 2 to 4 and the slope of slanted wall up to Tan(α)≈0.4 (Tan(α)=(Hlonger-sidewall-Hshorter-sidewall)/W) enhanced the off-center lateral focusing position from the middle of channel cross-section, up to ~20 percent of the channel width. It was found that the focusing point was spoiled near the slanted wall due to the dissymmetry; it mainly focused near the bottom wall or fluctuated between the channel center and the bottom wall, depending on the slanted wall and Re (Re < 100, channel aspect ratio 4:1). Eventually, as a proof of principle, a trapezoidal straight microchannel along with a bifurcation was designed and utilized for continuous filtration of a broader range of particle clogging ratio (0.3 < K < 1) exiting through the longer wall outlet with ~99% efficiency (Re < 100) in comparison to the rectangular straight microchannels (W > H, 0.3 ≤ K < 0.5).

Keywords: cell/particle sorting, filtration, inertial microfluidics, straight microchannel, trapezoid

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4825 Anxiety and Self-Perceived L2 Proficiency: A Comparison of Which Can Better Predict L2 Pronunciation Performance

Authors: Jiexuan Lin, Huiyi Chen

Abstract:

The development of L2 pronunciation competence remains understudied in the literature and it is not clear what may influence learners’ development of L2 pronunciation. The present study was an attempt to find out which of the two common factors in L2 acquisition, i.e., foreign language anxiety or self-perceived L2 proficiency, can better predict Chinese EFL learners’ pronunciation performance. 78 first-year English majors, who had received a three-month pronunciation training course, were asked to 1) fill out a questionnaire on foreign language classroom anxiety, 2) self-report their L2 proficiency in general, in speaking and in pronunciation, and 3) complete an oral and a written test on their L2 pronunciation (the score of the oral part indicates participants’ pronunciation proficiency in oral production, and the score of the written part indexes participants’ ability in applying pronunciation knowledge in comprehension.) Results showed that the pronunciation scores were negatively correlated with the anxiety scores, and were positively correlated with the self-perceived pronunciation proficiency. But only the written scores in the L2 pronunciation test, not the oral scores, were positively correlated with the L2 self-perceived general proficiency. Neither the oral nor the written scores in the L2 pronunciation test had a significant correlation with the self-perceived speaking proficiency. Given the fairly strong correlations, the anxiety scores and the self-perceived pronunciation proficiency were put in regression models to predict L2 pronunciation performance. The anxiety factor alone accounted for 13.9% of the variance and the self-perceived pronunciation proficiency alone explained 12.1% of the variance. But when both anxiety scores and self-perceived pronunciation proficiency were put in a stepwise regression model, only the anxiety scores had a significant and unique contribution to the L2 pronunciation performance (4.8%). Taken together, the results suggested that the learners’ anxiety level could better predict their L2 pronunciation performance, compared with the self-perceived proficiency levels. The obtained data have the following pedagogical implications. 1) Given the fairly strong correlation between anxiety and L2 pronunciation performance, the instructors who are interested in predicting learners’ L2 pronunciation proficiency may measure their anxiety level, instead of their proficiency, as the predicting variable. 2) The correlation of oral scores (in the pronunciation test) with pronunciation proficiency, rather than with speaking proficiency, indicates that a) learners after receiving some amounts of training are to some extent able to evaluate their own pronunciation ability, implying the feasibility of incorporating self-evaluation and peer comments in course instruction; b) the ‘proficiency’ measure used to predict pronunciation performance should be used with caution. The proficiency of specific skills seemingly highly related to pronunciation (i.e., speaking in this case) may not be taken for granted as an effective predictor for pronunciation performance. 3) The correlation between the written scores with general L2 proficiency is interesting.

Keywords: anxiety, Chinese EFL learners, L2 pronunciation, self-perceived L2 proficiency

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4824 Diagnostic and Prognostic Use of Kinetics of Microrna and Cardiac Biomarker in Acute Myocardial Infarction

Authors: V. Kuzhandai Velu, R. Ramesh

Abstract:

Background and objectives: Acute myocardial infarction (AMI) is the most common cause of mortality and morbidity. Over the last decade, microRNAs (miRs) have emerged as a potential marker for detecting AMI. The current study evaluates the kinetics and importance of miRs in the differential diagnosis of ST-segment elevated MI (STEMI) and non-STEMI (NSTEMI) and its correlation to conventional biomarkers and to predict the immediate outcome of AMI for arrhythmias and left ventricular (LV) dysfunction. Materials and Method: A total of 100 AMI patients were recruited for the study. Routine cardiac biomarker and miRNA levels were measured during diagnosis and serially at admission, 6, 12, 24, and 72hrs. The baseline biochemical parameters were analyzed. The expression of miRs was compared between STEMI and NSTEMI at different time intervals. Diagnostic utility of miR-1, miR-133, miR-208, and miR-499 levels were analyzed by using RT-PCR and with various diagnostics statistical tools like ROC, odds ratio, and likelihood ratio. Results: The miR-1, miR-133, and miR-499 showed peak concentration at 6 hours, whereas miR-208 showed high significant differences at all time intervals. miR-133 demonstrated the maximum area under the curve at different time intervals in the differential diagnosis of STEMI and NSTEMI which was followed by miR-499 and miR-208. Evaluation of miRs for predicting arrhythmia and LV dysfunction using admission sample demonstrated that miR-1 (OR = 8.64; LR = 1.76) and miR-208 (OR = 26.25; LR = 5.96) showed maximum odds ratio and likelihood respectively. Conclusion: Circulating miRNA showed a highly significant difference between STEMI and NSTEMI in AMI patients. The peak was much earlier than the conventional biomarkers. miR-133, miR-208, and miR-499 can be used in the differential diagnosis of STEMI and NSTEMI, whereas miR-1 and miR-208 could be used in the prediction of arrhythmia and LV dysfunction, respectively.

Keywords: myocardial infarction, cardiac biomarkers, microRNA, arrhythmia, left ventricular dysfunction

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4823 Inbreeding and Its Effect on Growth Performance in a Closed Herd of New Zealand White Rabbits

Authors: M. Sakthivel, A. Devaki, D. Balasubramanyam, P. Kumarasamy, A. Raja, R. Anilkumar, H. Gopi

Abstract:

The influence of inbreeding on growth traits in the New Zealand White rabbits maintained at Sheep Breeding and Research Station, Sandynallah, The Nilgiris, India was studied in a closed herd. Data were collected over a period of 15 years (1998 to 2012). The traits studied were body weights at weaning (W42), post-weaning (W70) and marketing (W135) age and growth efficiency traits viz., average daily gain (ADG), relative growth rate (RGR) and Kleiber ratio (KR) estimated on a daily basis at different age intervals (1=42 to 70 days; 2=70 to 135 days and 3=42 to 135 days) from weaning to marketing. The effects of inbreeding along with other non-genetic factors (sex of the kit, season and period of birth of the kit) were analyzed using least-squares method. The inbreeding (F) and equivalent inbreeding (EF) coefficients were taken as fixed classes as well as covariates in separate analyses. When taken as covariate, the effect was analyzed as partial regression of respective growth trait on individual inbreeding coefficient (F or EF). The mean body weights at weaning, post-weaning and marketing were 0.715, 1.276 and 2.187 kg, respectively. The maximum growth efficiency was noticed between weaning and post-weaning. Season and period had highly significant influence on all the growth parameters studied and sex of the kit had significant influence on certain growth efficiency traits only. The average coefficients of inbreeding and equivalent inbreeding in the population were 13.233 and 17.585 percent, respectively. About 11.17 percent of total matings were highly inbred in which full-sib, half-sib and parent-offspring matings were 1.20, 6.30 and 3.67 percent, respectively. The regression of body weight traits on F and EF showed negative effect whereas most of the growth efficiency traits showed positive effects. Significant inbreeding depression was observed in W42 and W70. The depression in W42 was 0.214 kg and 0.139 kg and in W70 was 0.269 kg and 0.172 kg for every one unit increase in F and EF, respectively. Though the trait W135 showed positive value and ADG1 showed depression, the effects of inbreeding and equivalent inbreeding were non-significant in these traits. Higher values of inbreeding depression could be due to more variance of F or EF in the population. The analysis of the effect of level of inbreeding on growth traits revealed that the inbreeding class was significant on W70, ADG2, RGR2 and KR2 while EF classes had significant influence only on ADG2, RGR2 and KR2. Obviously, inbreeding does not have a positive effect, therefore, these results suggest that inbreeding had no effect on these traits.

Keywords: growth parameters, equivalent inbreeding, inbreeding effects, rabbit genetics

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4822 Effect of Elastic Modulus Anisotropy on Helical Piles Behavior in Sandy Soil

Authors: Reza Ziaie Moayed, Javad Shamsi Soosahab

Abstract:

Helical piles are being used extensively in engineering applications all over the world. There are insufficient studies on the helical piles' behavior in anisotropic soils. In this paper, numerical modeling was adopted to investigate the effect of elastic modulus anisotropy on helical pile behavior resting on anisotropic sand by using a finite element limit analysis. The load-displacement behavior of helical piles under compression and tension loads is investigated in different relative densities of soils, and the effect of the ratio of horizontal elastic modulus with respect to vertical elastic modulus (EH/EV) is evaluated. The obtained results illustrate that in sandy soils, the anisotropic ratio of elastic modulus (EH/EV) has notable effect on bearing capacity of helical piles in different relative density. Therefore, it may be recommended that the effect of anisotropic condition of soil elastic modulus should be considered in helical piles behavior.

Keywords: helical piles, bearing capacity, numerical modeling, soil anisotropy

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4821 Geographic Origin Determination of Greek Rice (Oryza Sativa L.) Using Stable Isotopic Ratio Analysis

Authors: Anna-Akrivi Thomatou, Anastasios Zotos, Eleni C. Mazarakioti, Efthimios Kokkotos, Achilleas Kontogeorgos, Athanasios Ladavos, Angelos Patakas

Abstract:

It is well known that accurate determination of geographic origin to confront mislabeling and adulteration of foods is considered as a critical issue worldwide not only for the consumers, but also for producers and industries. Among agricultural products, rice (Oryza sativa L.) is the world’s third largest crop, providing food for more than half of the world’s population. Consequently, the quality and safety of rice products play an important role in people’s life and health. Despite the fact that rice is predominantly produced in Asian countries, rice cultivation in Greece is of significant importance, contributing to national agricultural sector income. More than 25,000 acres are cultivated in Greece, while rice exports to other countries consist the 0,5% of the global rice trade. Although several techniques are available in order to provide information about the geographical origin of rice, little data exist regarding the ability of these methodologies to discriminate rice production from Greece. Thus, the aim of this study is the comparative evaluation of stable isotope ratio methodology regarding its discriminative ability for geographical origin determination of rice samples produced in Greece compared to those from three other Asian countries namely Korea, China and Philippines. In total eighty (80) samples were collected from selected fields of Central Macedonia (Greece), during October of 2021. The light element (C, N, S) isotope ratios were measured using Isotope Ratio Mass Spectrometry (IRMS) and the results obtained were analyzed using chemometric techniques, including principal components analysis (PCA). Results indicated that the 𝜹 15N and 𝜹 34S values of rice produced in Greece were more markedly influenced by geographical origin compared to the 𝜹 13C. In particular, 𝜹 34S values in rice originating from Greece was -1.98 ± 1.71 compared to 2.10 ± 1.87, 4.41 ± 0.88 and 9.02 ± 0.75 for Korea, China and Philippines respectively. Among stable isotope ratios studied, values of 𝜹 34S seem to be the more appropriate isotope marker to discriminate rice geographic origin between the studied areas. These results imply the significant capability of stable isotope ratio methodology for effective geographical origin discrimination of rice, providing a valuable insight into the control of improper or fraudulent labeling. Acknowledgement: This research has been financed by the Public Investment Programme/General Secretariat for Research and Innovation, under the call “YPOERGO 3, code 2018SE01300000: project title: ‘Elaboration and implementation of methodology for authenticity and geographical origin assessment of agricultural products.

Keywords: geographical origin, authenticity, rice, isotope ratio mass spectrometry

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4820 Directional Dependence of the Stress-Strain Behavior of Reinforced Sand

Authors: Alaa H. J. Al-Rkaby, A. Chegenizadeh, H. R. Nikraz

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The technique of reinforcing soil is an efficient, reliable and cost-effective alternative way for improving the performance of soil in civil engineering applications. Despite the anisotropic states of stresses induced within soil elements by many geotechnical structures such as footings, highways and offshore, most of the previous studies have been carried out under isotropic conditions. The anisotropic stress state in term of the inclined principal stress and the inequality of the intermediate and minor principal stresses cannot be investigated using conventional devices. Therefore, the advanced hollow cylinder apparatus, used in this work, provides a great opportunity to simulate such anisotropic stress states. To date, very little consideration has been given to how the direction of principal stress α and intermediate principal stress ratio b can affect the performance of the reinforced sand. This study presented that the anisotropic conditions of α and b resulted in significant variations in the deviator stress and volumetric strain of sand reinforced with geosynthetics. Anisotropic effect has been decreased by adding clay content.

Keywords: anisotropy, reinforced sand, direction of principal stress, intermediate principal stress ratio

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4819 Improving the Dimensional Stability of Bamboo Woven Strand Board

Authors: Gulelat Gatew

Abstract:

Bamboo Woven Strand Board (WSB) products are manufactured from Ethiopia highland bamboo (Yushania alpina) as a multiple layer mat structure for enhanced mechanical performance. Hence, it shows similar mechanical properties as tropical hardwood products. WSB, therefore, constitutes a sustainable alternative to tropical hardwood products. The resin and wax ratio had a great influence on the determinants properties of the product quality such as internal bonding, water absorption, thickness swelling, bending and stiffness properties. Among these properties, because of the hygroscopic nature of the bamboo, thickness swelling and water absorption are important performances of WSB for using in construction and outdoor facilities. When WSB is exposed to water or moist environment, they tend to swell and absorb water in all directions. The degree of swelling and water absorption depends on the type of resin used, resin formulation, resin ratio, wax type and ratio. The objective of this research is investigating effects of phenol formaldehyde and wax on thickness swelling and water absorption behavior on bamboo WSB for construction and outdoor facilities. The experiments were conducted to measure the effects of wax and phenol-formaldehyde resin content on WSB thickness swelling and water absorption which leads to investigate its effect on dimension stability and mechanical properties. Both experiments were performed with 2–hour and 24-hour water immersion test and a significant set of data regarding the influence of such method parameters is also presented. The addition of up to 2% wax with 10% of phenol formaldehyde significantly reduced thickness swelling and water absorption of WSB which resulted in making it more hydrophobic and less susceptible to the influences of moisture in high humidity conditions compared to the panels without wax.

Keywords: woven strand board (WSB), water absorption, thickness swelling, phenol formaldehyde resin

Procedia PDF Downloads 211
4818 Lateral-Torsional Buckling of Steel Girder Systems Braced by Solid Web Crossbeams

Authors: Ruoyang Tang, Jianguo Nie

Abstract:

Lateral-torsional bracing members are critical to the stability of girder systems during the construction phase of steel-concrete composite bridges, and the interaction effect of multiple girders plays an essential role in the determination of buckling load. In this paper, an investigation is conducted on the lateral-torsional buckling behavior of the steel girder system which is composed of three or four I-shaped girders and braced by solid web crossbeams. The buckling load for such girder system is comprehensively analyzed and an analytical solution is developed for uniform pressure loading conditions. Furthermore, post-buckling analysis including initial geometric imperfections is performed and parametric studies in terms of bracing density, stiffness ratio as well as the number and spacing of girders are presented in order to find the optimal bracing plans for an arbitrary girder layout. The theoretical solution of critical load on account of local buckling mode shows good agreement with the numerical results in eigenvalue analysis. In addition, parametric analysis results show that both bracing density and stiffness ratio have a significant impact on the initial stiffness, global stability and failure mode of such girder system. Taking into consideration the effect of initial geometric imperfections, an increase in bracing density between adjacent girders can effectively improve the bearing capacity of the structure, and higher beam-girder stiffness ratio can result in a more ductile failure mode.

Keywords: bracing member, construction stage, lateral-torsional buckling, steel girder system

Procedia PDF Downloads 124
4817 Impact of Enzyme-Treated Bran on the Physical and Functional Properties of Extruded Sorghum Snacks

Authors: Charles Kwasi Antwi, Mohammad Naushad Emmambux, Natalia Rosa-Sibakov

Abstract:

The consumption of high-fibre snacks is beneficial in reducing the prevalence of most non-communicable diseases and improving human health. However, using high-fibre flour to produce snacks by extrusion cooking reduces the expansion ratio of snacks, thereby decreasing sensory properties and consumer acceptability of the snack. The study determines the effects of adding Viscozyme®-treated sorghum bran on the properties of extruded sorghum snacks with the aim of producing high-fibre expanded snacks with acceptable quality. With a twin-screw extruder, sorghum endosperm flour [by decortication] with and without sorghum bran and with enzyme-treated sorghum bran was extruded at high shear rates with feed moisture of 20%, feed rate of 10 kg/hr, screw speed of 500 rpm, and temperature zones of 60°C, 70°C, 80°C, 140°C, and 140°C toward the die. The expanded snacks that resulted from this process were analysed in terms of their physical (expansion ratio, bulk density, colour profile), chemical (soluble and insoluble dietary fibre), and functional (water solubility index (WSI) and water absorption index (WAI)) characteristics. The expanded snacks produced from refined sorghum flour enriched with Viscozyme-treated bran had similar expansion ratios to refined sorghum flour extrudates, which were higher than those for untreated bran-sorghum extrudate. Sorghum extrudates without bran showed higher values of expansion ratio and low values of bulk density compared to the untreated bran extrudates. The enzyme-treated fibre increased the expansion ratio significantly with low bulk density values compared to untreated bran. Compared to untreated bran extrudates, WSI values in enzyme-treated samples increased, while WAI values decreased. Enzyme treatment of bran reduced particle size and increased soluble dietary fibre to increase expansion. Lower particle size suggests less interference with bubble formation at the die. Viscozyme-treated bran-sorghum composite flour could be used as raw material to produce high-fibre expanded snacks with improved physicochemical and functional properties.

Keywords: extrusion, sorghum bran, decortication, expanded snacks

Procedia PDF Downloads 93
4816 Structural Investigation of Na2O–B2O3–SiO2 Glasses Doped with NdF3

Authors: M. S. Gaafar, S. Y. Marzouk

Abstract:

Sodium borosilicate glasses doped with different content of NdF3 mol % have been prepared by rapid quenching method. Ultrasonic velocities (both longitudinal and shear) measurements have been carried out at room temperature and at ultrasonic frequency of 4 MHz. Elastic moduli, Debye temperature, softening temperature and Poisson's ratio have been obtained as a function of NdF3 modifier content. Results showed that the elastic moduli, Debye temperature, softening temperature and Poisson's ratio have very slight change with the change of NdF3 mol % content. Based on FTIR spectroscopy and theoretical (Bond compression) model, quantitative analysis has been carried out in order to obtain more information about the structure of these glasses. The study indicated that the structure of these glasses is mainly composed of SiO4 units with four bridging oxygens (Q4), and with three bridging and one nonbridging oxygens (Q3).

Keywords: borosilicate glasses, ultrasonic velocity, elastic moduli, FTIR spectroscopy, bond compression model

Procedia PDF Downloads 414
4815 Investigation of Comfort Properties of Knitted Fabrics

Authors: Mehmet Karahan, Nevin Karahan

Abstract:

Water and air permeability and thermal resistance of fabrics are the important attributes which strongly influence the thermo-physiological comfort properties of sportswear fabrics in different environmental conditions. In this work, terry and fleece fabrics were developed by varying the fiber content and areal density of fabrics. Further, the thermo-physical properties, including air permeability, water vapor permeability, and thermal resistance, of the developed fabrics were analyzed before and after washing. The multi-response optimization of thermo-physiological comfort properties was done by using principal component analysis (PCA) and Taguchi signal to noise ratio (PCA-S/N ratio) for optimal properties. It was found that the selected parameters resulted in a significant effect on thermo-physiological comfort properties of knitted fabrics. The PCA analysis showed that before wash, 100% cotton fabric with an aerial weight of 220 g.m⁻² gave optimum values of thermo-physiological comfort.

Keywords: thermo-physiological comfort, fleece knitted fabric, air permeability, water vapor transmission, cotton/polyester

Procedia PDF Downloads 117
4814 Undoped and Fluorine Doped Zinc Oxide (ZnO:F) Thin Films Deposited by Ultrasonic Chemical Spray: Effect of the Solution on the Electrical and Optical Properties

Authors: E. Chávez-Vargas, M. de la L. Olvera-Amador, A. Jimenez-Gonzalez, A. Maldonado

Abstract:

Undoped and fluorine doped zinc oxide (ZnO) thin films were deposited on sodocalcic glass substrates by the ultrasonic chemical spray technique. As the main goal is the manufacturing of transparent electrodes, the effects of both the solution composition and the substrate temperature on both the electrical and optical properties of ZnO thin films were studied. As a matter of fact, the effect of fluorine concentration ([F]/[F+Zn] at. %), solvent composition (acetic acid, water, methanol ratios) and ageing time, regarding solution composition, were varied. In addition, the substrate temperature and the deposition time, regarding the chemical spray technique, were also varied. Structural studies confirm the deposition of polycrystalline, hexagonal, wurtzite type, ZnO. The results show that the increase of ([F]/[F+Zn] at. %) ratio in the solution, decreases the sheet resistance, RS, of the ZnO:F films, reaching a minimum, in the order of 1.6 Ωcm, at 60 at. %; further increase in the ([F]/[F+Zn]) ratio increases the RS of the films. The same trend occurs with the variation in substrate temperature, as a minimum RS of ZnO:F thin films was encountered when deposited at TS= 450 °C. ZnO:F thin films deposited with aged solution show a significant decrease in the RS in the order of 100 ΩS. The transmittance of the films was also favorable affected by the solvent ratio and, more significantly, by the ageing of the solution. The whole evaluation of optical and electrical characteristics of the ZnO:F thin films deposited under different conditions, was done under Haacke’s figure of Merit in order to have a clear and quantitative trend as transparent conductors application.

Keywords: zinc oxide, ZnO:F, TCO, Haacke’s figure of Merit

Procedia PDF Downloads 314
4813 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

Procedia PDF Downloads 328
4812 Effects of Copper Oxide Nanoparticles on the Growth Performance, Antioxidant Enzymes Activity and Gut Morphology of Broiler Chickens

Authors: Mohammad Nassiri, Farhad Ahmadi

Abstract:

This research was carried out to investigate the effects of copper oxide nanoparticles (nano-CuO) on performance and gut morphology of broiler chickens. A total of 240 one-day-old male chickens (Ross-308) were randomly divided in a completely randomized design, the inclusion of 4 groups of 60 birds with 4 replicates and 15 birds in each. Experimental diets were as follow: T1 control (basal diets, without nano-CuO but contain 9.1 mg Cu/kg from CuO), T2, T3, and T4 basal diet supplementation with 30, 60, and 90 mg nano-CuO/kg, respectively. Feed intake (FI) and gain weight as weekly recorded and on d 21 feed conversion ratio (FCR) were calculated. Furthermore, at the end of the trial (21 d), four birds per treatment (one bird/replicate) randomly selected and after removed blood samples, they slaughtered and then to the analysis of gut morphological. A segment (10 cm) from the middle part of duodenum and jejunum was removed and put in the formalin 10% (pH = 7). The results revealed that nano-CuO had significantly increased body weight (P = 0.029, but feed intake (P = 0.017), and feed conversion ratio (P = 0.031) decreased in the birds that fed 90 mg nano-CuO when compared to control and the other groups. Total antioxidant capacity (P = 0.041), superoxide dismutase (P = 0.036), and glutathione peroxidase (P = 0.048) were more in the birds fed diet inclusion of 60 and 90 mg nano-CuO (T4) than other treatments. The lowest malonaldehyde (MDA) level was observed in T3 (P = 0.23) and T4 (P = 0.028) decreased (P = 0.17). The villi height and villi height to crypt depth (VH/CD ratio) numerically increased (P = 0.09) in the bird fed 90 mg nano-CuO in comparison with other treatments. According to present results, it could be concluded that dietary nano-CuO improved performance parameters and antioxidant status of broiler chickens during starter period. As well, the optimum improvement observed in the birds fed diet inclusion of 90 mg nano-CuO/kg.

Keywords: antioxidant, broilers, copper, performance, nanoparticles

Procedia PDF Downloads 571
4811 The Investigation of Precipitation Conditions of Chevreul’s Salt

Authors: Turan Çalban, Fatih Sevim, Oral Laçin

Abstract:

In this study, the precipitation conditions of Chevreul’s salt were evaluated. The structure of Chevreul’s salt was examined by considering the previous studies. Thermodynamically, the most important precipitation parameters were pH, temperature, and sulphite-copper(II) ratio. The amount of Chevreul’s salt increased with increasing the temperature and sulphite-copper(II) ratio at the certain range, while it increased with decreasing the pH value at the chosen range. The best solution medium for recovery of Chevreul’s salt is sulphur dioxide gas-water system. Moreover, the soluble sulphite salts are used as efficient precipitating reagents. Chevreul’s salt is generally used to produce the highly pure copper powders from synthetic copper sulphate solutions and impure leach solutions. When the pH of the initial ammoniacal solution is greater than 8.5, ammonia in the medium is not free, and Chevreul’s salt from solution does not precipitate. In contrast, copper ammonium sulphide is precipitated. The pH of the initial solution containing ammonia for precipitating of Chevreul’s salt must be less than 8.5.

Keywords: Chevreul's salt, production, copper sulfites, copper compound

Procedia PDF Downloads 249
4810 The Role of Semi Open Spaces on Exploitation of Wind-Driven Ventilation

Authors: Paria Saadatjoo

Abstract:

Given that HVAC systems are the main sources of carbon dioxide producers, developing ways to reduce dependence on these systems and making use of natural resources is too important to achieve environmentally friendly buildings. A major part of building potential in terms of using natural energy resources depends on its physical features. So architectural decisions at the first step of the design process can influence the building's energy efficiency significantly. Implementation of semi-open spaces into solid apartment blocks inspired by the concept of courtyard in ancient buildings as a passive cooling strategy is currently enjoying great popularity. However, the analysis of these features and their effect on wind behavior at initial design steps is a difficult task for architects. The main objective of this research was to investigate the influence of semi-open to closed space ratio on airflow patterns in and around midrise buildings and introduce the best ratio in terms of harnessing natural ventilation. The main strategy of this paper was semi-experimental, and the research methodology was descriptive statistics. At the first step, by changing the terrace area, 6 models with various open to closed space ratios were created. These forms were then transferred to CFD software to calculate the primary indicators of natural ventilation potentials such as wind force coefficient, air flow rate, age of air distribution, etc. Investigations indicated that modifying the terrace area and, in other words, the open to closed space ratio influenced the wind force coefficient, airflow rate, and age of air distribution.

Keywords: natural ventilation, wind, midrise, open space, energy

Procedia PDF Downloads 170
4809 Experimental Studies on Prestressed Precast Concrete Bridge Piers

Authors: C. Shim, C. Koem, S. Park, S. Lee

Abstract:

This paper deals with experimental studies on pre stressed precast concrete columns with continuous reinforcing bars and pre stressing tendons. Design requirements on minimum transverse reinforcement ratio are not included in current design codes. Pre stressing introduces additional compression to the column. Precast columns with different transverse reinforcement ratios were tested to derive adequate design requirement. Displacement ductility of the pre stressed precast columns was evaluated and compared with previous studies. Design of axial steels including reinforcing bars and pre stressing tendons influenced on the seismic performance. Without significant increase of transverse reinforcement ratio, the specimens showed required displacement ductility without reduction of their flexural strength. Design recommendations for precast bridge piers were derived.

Keywords: displacement ductility, flexural strength, prestressed precast column, transverse reinforcement

Procedia PDF Downloads 278
4808 Genetic Diversity of Sugar Beet Pollinators

Authors: Ksenija Taški-Ajdukovic, Nevena Nagl, Živko Ćurčić, Dario Danojević

Abstract:

Information about genetic diversity of sugar beet parental populations is of a great importance for hybrid breeding programs. The aim of this research was to evaluate genetic diversity among and within populations and lines of diploid sugar beet pollinators, by using SSR markers. As plant material were used eight pollinators originating from three USDA-ARS breeding programs and four pollinators from Institute of Field and Vegetable Crops, Novi Sad. Depending on the presence of self-fertility gene, the pollinators were divided into three groups: autofertile (inbred lines), autosterile (open-pollinating populations), and group with partial presence of autofertility gene. A total of 40 SSR primers were screened, out of which 34 were selected for the analysis of genetic diversity. A total of 129 different alleles were obtained with mean value 3.2 alleles per SSR primer. According to the results of genetic variability assessment the number and percentage of polymorphic loci was the maximal in pollinators NS1 and tester cms2 while effective number of alleles, expected heterozygosis and Shannon’s index was highest in pollinator EL0204. Analysis of molecular variance (AMOVA) showed that 77.34% of the total genetic variation was attributed to intra-varietal variance. Correspondence analysis results were very similar to grouping by neighbor-joining algorithm. Number of groups was smaller by one, because correspondence analysis merged IFVCNS pollinators with CZ25 into one group. Pollinators FC220, FC221 and C 51 were in the next group, while self-fertile pollinators CR10 and C930-35 from USDA-Salinas were separated. On another branch were self-sterile pollinators ЕL0204 and ЕL53 from USDA-East Lansing. Sterile testers cms1 and cms2 formed separate group. The presented results confirmed that SSR analysis can be successfully used in estimation of genetic diversity within and among sugar beet populations. Since the tested pollinator differed considering the presence of self-fertility gene, their heterozygosity differed as well. It was lower in genotypes with fixed self-fertility genes. Since the most of tested populations were open-pollinated, which rarely self-pollinate, high variability within the populations was expected. Cluster analysis grouped populations according to their origin.

Keywords: auto fertility, genetic diversity, pollinator, SSR, sugar beet

Procedia PDF Downloads 461
4807 Asymmetric Relation between Earnings and Returns

Authors: Seungmin Chee

Abstract:

This paper investigates which of the two arguments, conservatism or liquidation option, is a true underlying driver of the asymmetric slope coefficient result regarding the association between earnings and returns. The analysis of the relation between earnings and returns in four mutually exclusive settings segmented by ‘profits vs. losses’ and ‘positive returns vs. negative returns’ suggests that liquidation option rather than conservatism is likely to cause the asymmetric slope coefficient result. Furthermore, this paper documents the temporal changes between Basu period (1963-1990) and post-Basu period (1990-2005). Although no significant change in degree of conservatism or value relevance of losses is reported, stronger negative relation between losses and positive returns is observed in the post-Basu period. Separate regression analysis of each quintile based on the rankings of price to sales ratio and book to market ratio suggests that the strong negative relation is driven by growth firms.

Keywords: conservatism, earnings, liquidation option, returns

Procedia PDF Downloads 374