Search results for: product standards

Authors: Nizar Souiden, Riadh Ladhari

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Like tobacco and alcohol, recreational marijuana falls under the umbrella of ‘sin’ industries’. Notwithstanding this general negative image surrounding marijuana use, some scholars argue that most of the widely believed claims made about recreational marijuana users are irrelevant and that marijuana use can even improve individuals’ decision-making. This study intends to shed light on this particular product category (i.e., marijuana) often overlooked or portrayed as taboo from a business view. More specifically, it investigates whether legalizing the consumption of recreational marijuana would be perceived as ethical and whether companies/organizations involved in the commercialization of this particular product would be held socially responsible. Based on primary data collected in Canada, this study aims to answer the following questions: 1) What moral thoughts do individuals hold with regard to the consumption of recreational marijuana? 2) How do these moral thoughts determine consumers’ attitude toward the consumption of recreational marijuana? Regardless of the legalization of recreational marijuana in some countries such as Canada, probing people’s opinions, and investigating their attitudes toward the consumption of recreational marijuana is of important interest to different stakeholders such as consumers, public organizations, private businesses, and trade associations.

Keywords: recreational marijuana, moral thoughts, ethics, attitude

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Authors: Yasir Khan

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The continued growth in international students coming to China for higher education had a significant positive impact on trade and GDP in China. Student mobility may expend trade with their country of origin, owing to superior knowledge, or preferential access to market opportunities. We test this hypothesis using Chinese trade data from 1999 to 2017. In fully-modify (OLS) and dynamic (OLS) testing estimation, we find that a 1.24 percent increase in student inward mobility is associated with a 1 percent increase in Chinese export trade. On the other hand, we find that a 1.18 percent increase in the student inward mobility to China is associated with a 1 percent increase in import trade. In addition, we find that a 1.13 percent increase in international student inward mobility is associated with a 1 percent increase in the GDP. The outcome suggests that international students have a strong influence on Gross Domestic Product (GDP), exports and imports trade. However, the study holds that the government should attach great attachment and importance to the role of international students in the export and import trade.

Keywords: international student mobility, China, export, import, GDP, FMOLS, DOLS

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Authors: Ladaporn Pithuk

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This study aims to investigate the marketing mixed factors that affecting on expectations about commercial transactions through social networks. The research method will using quantitative research, data was collected by questionnaires to person have experience access to trading over the internet for 400 sample by purposive sampling method. Data was analyzed by descriptive statistic including percentage, mean, standard deviation and using quality function deployment for hypothesis testing. Finding the most significant interrelationship between marketing mixed factors and commercial transactions expectations through social networks are product and place the relationship of five ties product and place (location) is involved in almost all will make the site a model that meets the needs of the user visit. In terms of price, the promotion, privacy, personalization and providing a process technical. This will make operations more efficient, reduce confusion, duplication, delays in data transmission, including the creation of different elements in products and services.

Keywords: commercial transactions expectations, marketing mixed factors, social networks, consumer behavior

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Authors: Yusuf Dawa Sidi, Abdulrahman Bulama Bizi

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The most dependable and precise source of climate data is often gauge observation. However, long-term records of gauge observations, on the other hand, are unavailable in many regions around the world. In recent years, a number of gridded climate datasets with high spatial and temporal resolutions have emerged as viable alternatives to gauge-based measurements. However, it is crucial to thoroughly evaluate their performance prior to utilising them in hydroclimatic applications. Therefore, this study aims to assess the effectiveness of NASA Prediction of Worldwide Energy Resources (NASA POWER) and Climate Research Unit (CRU) datasets in accurately estimating precipitation and temperature patterns within the dry region of Nigeria from 1990 to 2020. The study employs widely used statistical metrics and the Standardised Precipitation Index (SPI) to effectively capture the monthly variability of precipitation and temperature and inter-annual anomalies in rainfall. The findings suggest that CRU exhibited superior performance compared to NASA POWER in terms of monthly precipitation and minimum and maximum temperatures, demonstrating a high correlation and much lower error values for both RMSE and MAE. Nevertheless, NASA POWER has exhibited a moderate agreement with gauge observations in accurately replicating monthly precipitation. The analysis of the SPI reveals that the CRU product exhibits superior performance compared to NASA POWER in accurately reflecting inter-annual variations in rainfall anomalies. The findings of this study indicate that the CRU gridded product is often regarded as the most favourable gridded precipitation product.

Keywords: CRU, climate change, precipitation, SPI, temperature

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Authors: Olufunmilayo Folaranmi

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The study aimed at assessing the effectiveness of micro-credit scheme of (COWAD) in enhancing the living standard of women in selected local government areas of Oyo State. A survey research design was adopted for the study. A sample of 250 respondents was purposively selected for the study while a structured questionnaire tagged Effectiveness of Micro-Credit Scheme of Community Women and Development and Living Standards of Women Questionnaire (EMCSCWDQ) was designed to collect data for the study. Data collected was analyzed using frequency distribution, tables, percentages and chi-square statistics. Three hypotheses were tested for the study at 0.05 level of significance. Findings from the study indicated that loan provided by COWAD for women in selected local government areas towards improving their economic conditions has improved the living conditions of the women, promoted their general welfare, and reduced their poverty level. Findings also showed that some beneficiaries were not able to pay back, therefore reducing the effectiveness for future beneficiaries. Based on the findings, it was recommended that the providers of various micro-credit schemes of the state should design a convenient pattern of payment which will provide enough time for the beneficiaries of the loan to sell their goods or work for proper and timely payment. Also, the problem of collateral should be reviewed as the majority of women involved are poor. Other recommendations include replication of COWAD facilities in other NGOs as well as sustainability of the facility.

Keywords: micro-credit scheme, welfare, women, development, poverty

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Authors: Jawaher Bakheet Almudarra

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The Saudi Arabian educational system shared the philosophical principles, in its foundation, which concentrated on the achievement of goals, thereby taking up authoritative styles of leadership. However, organisations are beginning to be more liberal in today’s environment than in the 1940s and 1950s, and appealing to emotional intelligence as a tool and skill are needed for effective leadership. In the Saudi Arabian case, such developments are characterised by changes such as that of the educational supervisor having the role redefined to that of a director. This review tracks several parts: the first section helps western reader to understand the subtleties, complexities, and intricacies of the Saudi Arabia education system and its approach to leadership system of education, history, culture and political contribution. This can lead to the larger extent understand if emotional intelligence is a provocation for better leadership of Saudi Arabian education sector or not. The second part is the growth of educational supervision in Saudi Arabia, focusing on the education system, and evaluates the impact of emotional intelligence as a necessary skill in leadership. The third section looks at emotions and emotional intelligence, gender roles, and contributions by emotional intelligence in the education system. The education system of Saudi Arabia has undergone significant transformation. To fully understand the current climate of Saudi Arabia, it is essential to review this process of transformation in terms of the historical, cultural, political and social positions and transformations. Over the years, the education system in Saudi Arabia has undergone significant metamorphosis. The Saudi government has instituted a wide range of reforms in an attempt to improve education standards and outcomes, facilitate improvements and ensure that high standards of education standards are upheld to keep pace with the global environment and knowledge economy. Leadership itself has become an increasingly prominent aspect of educational reform worldwide. Emotional intelligence is often considered a significant aspect of leadership, but it is in its early stages in Saudi Arabia. Its recognition and adoption may improve leadership practices, particularly among educational supervisors and contribute to national and international understandings of leadership in Saudi Arabia. Studying leadership in the Saudi Arabian context is imperative as the new generation of leaders need to cultivate pertinent skills that will allow them to become fundamentally and positively involved in the regions’ decision making processes in order to impact the progression of the Saudi Arabian education system. Understanding leadership in the education context will allow for suitable inculcation of leadership skills. These skills include goal-setting, sound decision-making as well as problem-solving within the education system of Saudi Arabia.

Keywords: educational supervision, educational administration, emotional intelligence, educational leadership

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Authors: Ali Bahri Lubis

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The study of dioxygenase enzymatic mechanism on tryptophan oxidation has been a wide interest since the reaction is rate-limiting step of kynurenine pathway. In this research, observation of tryptophan oxidation through h-IDO enzyme along with synthesis of enzyme products was conducted in order to comprehend how the enzyme works on distinct substrates. UV-vis spectrophotometry, LC-MS, H-NMR and HSQC measurement were carried out to characterise enzyme product. It is found that while tryptophan was oxidised to form Nformylkynurenine (NFK) as a major product and hydroxypyrroloindole amine carboxylic acid (HPIC) in cis and trans confirmed in HSQC, N-methyl tryptophan substrate was converted to NFK and trans HPIC only. Other intriguing results showed that 5-hydroxy- tryptophan and Stryptophan was degraded to become NFK and epoxide cyclic respectively. The formation of NFK was considered through dioxygenation pathway, however HPIC was formed via monooxygenation. The epoxide cyclic—considered as intermediate compound in the mechanism— from S-tryptophan was not able to cleave the epoxide ring since bond energy of epoxide was probably much stronger. This validates the enzymatic mechanism where the intermediate compound in the enzymatic mechanism is epoxide cyclic.

Keywords: tryptophan oxidation, heme-dioxygenases, N-formylkynurenine, hydroxypyrrroloindoleamine, monooxidation

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Authors: Shyh-Ming Chern, Te-Hsiu Tang

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Hemicellulose is one of the major constituents of all plant cell walls, making up 15-25% of dry wood. It is a biopolymer from many different sugar monomers, including pentoses, like xylose, and hexoses, like mannose. In an effort to gasify real biomass in subcritical and supercritical water in a single process, it is necessary to understand the gasification of hemicellulose, in addition to cellulose and lignin, in subcritical and supercritical water. In the present study, xylose is chosen as the model compound for hemicellulose, since it has the largest amount in most hardwoods. Xylose is gasified in subcritical and supercritical water for the production of higher-valued gaseous products. Experiments were conducted with a 16-ml autoclave batch-type reactor. Hydrogen peroxide is adopted as the oxidant in an attempt to promote the gasification yield. The major operating parameters for the gasification include reaction temperature (400 - 600°C), reaction pressure (5 - 25 MPa), the concentration of xylose (0.05 and 0.30 M), and level of oxidant added (0 and 0.25 chemical oxygen demand). 102 experimental runs were completed out of 46 different set of experimental conditions. Product gases were analyzed with a GC-TCD and determined to be mainly composed of H₂ (10 – 74 mol. %), CO (1 – 56 mol. %), CH₄ (1 – 27 mol. %), CO₂ (10 – 50 mol. %), and C₂H₆ (0 – 8 mol. %). It has been found that the gas yield (amount of gas produced per gram of xylose gasified), higher heating value (HHV) of the dry product gas, and energy yield (energy stored in the product gas divided by the energy stored in xylose) all increase significantly with rising temperature and moderately with reducing pressure. The overall best operating condition occurred at 873 K and 10 MPa, with a gas yield of 54 mmol/g of xylose, a gas HHV of 440 kJ/mol, and an energy yield of 1.3. A seemingly unreasonably energy yield of greater than unity resulted from the external heating employed in the experiments to drive the gasification process. It is concluded that xylose can be completely gasified in subcritical and supercritical water under proper operating conditions. The addition of oxidant does not promote the gasification of xylose.

Keywords: gasification, subcritical water, supercritical water, xylose

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Authors: Dairi Sabri, Mrad Dounia, Djebbar Yassine, Abida Habib

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Food security, which may be ensured by important agricultural production, needs huge amounts of water for irrigation. Recognizing this, the Algerian government made enormous efforts to mobilize water resources. Every drop of water collected, regardless of its origin, is needed to strengthen agricultural production. The present irrigated area in Algeria is about 1 million hectares while the potential agricultural area all over the country exceeds 9 million ha. This clearly shows the need for non-conventional water resources in Algeria, especially treated wastewater reuse. The use of treated wastewater in agricultural irrigation is still at the experimental stage in Algeria. While 20 million hectares worldwide are irrigated with treated wastewater, only 2300 hectares in Algeria are irrigated on an experimental basis in the regions of Setif, Constantine, Mila Telemcen, Tougourt and Boumerdès. The volume of wastewater discharged nationwide is estimated to be around 750 million cubic meters and is expected to exceed 1.5 billion m3 in 2020. An ambitious program of providing treatment facilities has been initiated in this direction to increase the treatment capacity to 2.5 million m3 per day in 2030. In order to optimize the use of this resource, specific research actions interested in defining treated wastewater reuse opportunities and standards are undertaken. The objective of this study is basically to examine the different components of treated wastewater reuse, including standards, treatment processes, agricultural opportunities and potentials as well as technical and economic aspects governing the feasibility of this technology in Algeria based on Geographic Information System (GIS).

Keywords: wastewater reuse, integrated management, irrigation, GIS

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Authors: Hamisu Idi

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The present study focuses on studying the impact of influencer recommendation in the quality of cement production. Exploratory research was done on monthly basis, where data were obtained from secondary source i.e. the record kept by an automated recompilation machine. The machine keeps all the records of the mills downtime which the process manager checks for validation and refer the fault (if any) to the department responsible for maintenance or measurement taking so as to prevent future occurrence. The findings indicated that the product of the Ashaka Cement Plc. were considered as qualitative, since all the production processes were found to be in control (preset specifications) with the exception of the natural cause of variation which is normal in the production process as it will not affect the outcome of the product. It is reduced to the bearest minimum since it cannot be totally eliminated. It is also hopeful that the findings of this study would be of great assistance to the management of Ashaka cement factory and the process manager in particular at various levels in the monitoring and implementation of statistical process control. This study is therefore of great contribution to the knowledge in this regard and it is hopeful that it would open more research in that direction.

Keywords: cement, quality, variation, assignable cause, common cause

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Authors: Hanan A. Anwar

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This paper introduces green building construction in Egypt with different concepts and practices. The following study includes green building applied definition, guidelines, regulations and Standards. Evaluation of cost/benefit of green construction methods and green construction rating systems are presented. Relevant case studies will be reviewed. Four sites will be included.

Keywords: green construction, ecofreindly, self-sufficient town, carbon neutral atmosphere

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Authors: B. M. Patil, S. R. Dharwadkar

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Zirconolite (CaZrTi2O7) is one of the three major phases in the synthetic ceramic 'SYNROC' which is used for immobilization of high-level nuclear waste and also acts as photocatalytic and photophysical properties. In the present work the nanocrystalline CaZrTi2O7 was synthesized from Calcium Zirconyl Titanate tartrate precursor (CZTT) employing two different heating techniques such as Conventional heating (Muffle furnace) and Microwave heating (Microwave Oven). Thermal decomposition of the CZTT precursors in air yielded nanocrystalline CaZrTi2O7 powder as the end product. The products obtained by annealing the CZTT precursor using both heating method were characterized using simultaneous TG-DTA, FTIR, XRD, SEM, TEM, NTA and thermodilatometric study. The physical characteristics such as crystallinity, morphology and particle size of the product obtained by heating the CZTT precursor at the different temperatures in a Muffle furnace and Microwave oven were found to be significantly different. The microwave heating technique considerably lowered the synthesis temperature of CaZrTi2O7. The influence of microwave heating was more pronounced as compared to Muffle furnace heating. The details of the synthesis of CaZrTi2O7 from CZTT precursor are discussed.

Keywords: CZTT, CaZrTi2O7, microwave, SYNROC, zirconolite

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Authors: G. K. Sruthi, Sila Bhattacharya

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Sorghum is an important food crop in the dry tropical areas of the world, and possesses significant levels of phytochemicals and dietary fiber to offer health benefits. However, the absence of gluten is a limitation for converting the sorghum dough into sheeted/flattened/rolled products. Chapathi/roti (flat unleavened bread prepared conventionally from whole wheat flour dough) was attempted from sorghum as wheat gluten causes allergic reactions leading to celiac disease. Dynamic oscillatory rheology of sorghum flour dough (control sample) and enzyme treated sorghum doughs were studied and linked to the attributes of the finished ready-to-eat product. Enzymes like amylase, xylanase, and a mix of amylase and xylanase treated dough affected drastically the rheological behaviour causing a lowering of dough consistency. In the case of amylase treated dough, marked decrease of the storage modulus (G') values from 85513 Pa to 23041 Pa and loss modulus (G") values from 8304 Pa to 7370 Pa was noticed while the phase angle (δ) increased from 5.6 to 10.1o for treated doughs. There was a 2 and 3 fold increase in the total sugar content after α-amylase and xylanase treatment, respectively, with simultaneous changes in the structure of the dough and finished product. Scanning electron microscopy exhibited enhanced extent of changes in starch granules. Amylase and mixed enzyme treatment produced a sticky dough which was difficult to roll/flatten. The dough handling properties were improved by the use of xylanase and quality attributes of the chapath/roti. It is concluded that enzyme treatment can offer improved rheological status of gluten free doughs and products.

Keywords: sorghum dough, amylase, xylanase, dynamic oscillatory rheology, sensory assessment

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Authors: Jamal Alqinai

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A pragmatic approach to translation studies the rules and principles governing the use of language over and above the rules of syntax or morphology, and what makes some uses of language more appropriate than others in [communicative] situations. It attempts to explain translation as a procedure and product from the point of view of how, why and what is done by the source text author (ST) and what is to be done in the target text (TT) rendition. The latter will be subject to evaluation not as generated by the linguistics system but as conveyed and manipulated by participants in a communicative situation according to the referential and pragmatic standards employed. The failure of a purely lexical or structural translation stems from ignoring the relation between words as signs and the effect they have on their users. A more refined approach would also consider those processes that are sometimes labeled extra-linguistic or intuitive and which translators strive to reproduce unscathed in the translation process. We need to grasp the kind of actions an ST author performs on his readers by combining linguistic and non-linguistic elements against a backdrop of beliefs and cultural values. In other words, aside from considering the cohesive ties at the textual level, one needs to understand how the whole ST discourse hangs together logically in order to reproduce a coherent TT. The latter can only be achieved by an analysis of the pragmatic elements of presuppositions, implicatures and acts performed in the ST. Establishing cohesive ties within a text may require seeking reference outside the immediate text. The illocutionary functions manifested in one language/culture are relatively autonomous cultural/linguistic categories, but are imaginable by members of other cultures and, to some extent , are translatable though not, of course, without translation loss. Globalization and the spread of literacy worldwide may have created a universal empathy to comprehend the performative aspect of utterances when explained by approximate glosses or by paraphrase. Yet, it is often the multilayered and the culture-specific nature of illocutionary functions that de-universalize their possible interpretations. This paper addresses the pragmatic interpretation of culturally specific texts with examples adduced from a number of distinct settings to illustrate the influence of the pragmatic factors at stake.

Keywords: pragmatic, presupposition, implicature, cohesion

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Authors: Seyedeh Fatemeh Nabavi, Hamid Dalir, Anooshiravan Farshidianfar

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Laser welding is pivotal in modern manufacturing, offering unmatched precision, speed, and efficiency. Its versatility in minimizing heat-affected zones, seamlessly joining dissimilar materials, and working with various metals makes it indispensable for crafting intricate automotive components. Integration into automated systems ensures consistent delivery of high-quality welds, thereby enhancing overall production efficiency. Noteworthy are the safety benefits of laser welding, including reduced fumes and consumable materials, which align with industry standards and environmental sustainability goals. As the automotive sector increasingly demands advanced materials and stringent safety and quality standards, laser welding emerges as a cornerstone technology. A comprehensive model encompassing thermal dynamic and characteristics models accurately predicts geometrical, metallurgical, and mechanical aspects of the laser beam welding process. Notably, Model 2 showcases exceptional accuracy, achieving remarkably low error rates in predicting primary and secondary dendrite arm spacing (PDAS and SDAS). These findings underscore the model's reliability and effectiveness, providing invaluable insights and predictive capabilities crucial for optimizing welding processes and ensuring superior productivity, efficiency, and quality in the automotive industry.

Keywords: laser welding process, geometrical characteristics, mechanical characteristics, metallurgical characteristics, comprehensive model, thermal dynamic

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Authors: Gabriela Estrada, Joaquim Lloveras

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Design for error-proofing assembly is a new DFX approach to prevent assembly issues since early design stages. Assembly issues that can happen during the life phases of a system such as: production, installation, operation, and replacement phases. This prevention is possible by designing the product with poka-yoke or error-proofing characteristics. This approach guide designers to make decisions based on poka-yoke assembly design requirements. As a result of applying these requirements designers are able to create solutions to prevent assembly issues for the product in development stage. This paper integrates the needs to design products in an error proofing way into the systematic approach of design process by Pahl and Beitz. A case study is presented applying this approach.

Keywords: poka-yoke, error-proofing, assembly issues, design process, life phases of a system

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Authors: Gabriela Estrada, Joaquim Lloveras

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Design for error-proofing assembly is a new DFX approach to prevent assembly issues since early design stages. Assembly issues that can happen during the life phases of a system such as: production, installation, operation and replacement phases. This prevention is possible by designing the product with poka-yoke or error-proofing characteristics. This approach guide designers to make decisions based on poka-yoke assembly design requirements. As a result of applying these requirements designers are able to create solutions to prevent assembly issues for the product in development stage. This paper integrates the needs to design products in an error proofing way into the systematic approach of design process by Pahl and Beitz. A case study is presented applying this approach.

Keywords: poka-yoke, error-proofing, assembly issues, design process, life phases of a system

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Authors: P. Abtahi, B. Samali

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Façade panels of various shapes, weights, and connections usually act as a barrier between the indoor and outdoor environments. They also play a major role in enhancing the aesthetics of building structures. They are attached by different types of connections to the primary structure or inner panels in double skin façade skins. Structural buildings designed to withstand seismic shocks have been undergoing a critical appraisal in recent years, with the emphasis changing from ‘strength’ to ‘performance’. Performance based design and analysis have found their way into research, development, and practice of earthquake engineering, particularly after the 1994 Northridge and 1995 Kobe earthquakes. The design performance of facades as non-structural elements has now focused mainly on evaluating the damage sustained by façade frames with fixed connections, not movable ones. This paper will review current design standards for structural buildings, including the performance of structural and non-structural components during earthquake excitations in order to overview and evaluate the damage assessment and behaviour of various façade systems in building structures during seismic activities. The proposed solutions for each facade system will be discussed case by case to evaluate their potential for incorporation with newly designed connections. Finally, Double-Skin-Facade systems can potentially be combined with movable facade technology, although other glazing systems would require minor to major changes in their design before being integrated into the system.

Keywords: building performance, earthquake engineering, glazing system, movable façade technology

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Authors: P. Muñiz, R. Del Pino-García , M.D. Rivero-Pérez, J. García-Lomillo, M. L. González-SanJosé

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Grape, wine and wine pomace could improve the antioxidant status in the vasculature in terms of plasma antioxidant capacity and oxidation biomarkers, partly due to their high content in polyphenols. The current study aimed to evaluate the protection of a powdered product obtained from wine pomace (WPP) against oxidative damage associated to diabetes. Streptozotocin-induced diabetic (STZ) male Wistar rats and non-diabetic control (C) rats initially weighting 300±10 mg were supplemented with 100 mg of WPP or vehicle for 4 weeks. Blood glucose levels and body weight (BW) were measured weekly. Total antioxidant capacity (TAC) assessed using the ABTS method, and F2α-Isoprostanes (F2-IsoPs) quantified by GC-MS were measured in plasma collected at the end of this experiment. Blood glucose levels tended to increase in the STZ group along the study. Supplementation maintained relatively stable during the whole experiment the blood glucose values in STZ+WPP rats. A weight loss of BW in STZ rats respect to C rats was observed after 4 weeks, whereas the decrease in BW of STZ+WPP group showed a tendency to improve at the end of the study. TAC values significantly decreased around 11% only in plasma of STZ rats. The rest of groups showed plasma TAC values about 8 mM Trolox. Increased levels of F2-IsoPs (around 25%) were also observed in plasma of STZ rats compared to the supplemented rats, revealing a protective effect of WPP against lipid peroxidation. In conclusion, 4-week supplementation with a product derived from winery by-products improved weight loss, plasma TAC, and lipid oxidation biomarkers in Type I diabetic rats.

Keywords: blood glucose, grape polyphenols, F2α-isoprostanes, type I diabetes, oxidative stress

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Authors: Ralph Lugon, Randolf Ramseyer

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The beauty and quality of the natural heritage can be appreciated in different ways by different users, but the delicate balance of the environment in a nature reserve must be respected. The case of the territorial anchorage of the Grangettes natural reserve gives an interesting insight into the users' perception of the environmental constraints and standards of tourist activities. The nature reserve was once conceived as a sanctuary of natural heritage, a place where flora and fauna could flourish with minimal human interference. However, over time and with the transition to modernity, the values and meanings of the reserve have changed for visitors and the people living in the surrounding area. Today, The Grangettes nature reserve is a place of relaxation for urban dwellers with limited knowledge of nature and a lack of awareness of conservation issues. As a result, the reserve is now threatened by the negative impacts of human activities and mass tourism on its environment. Les Grangettes is a nature reserve that faces the challenge of preserving biodiversity while managing tourist flows. Ways must be found to accommodate new types of visitors from towns and cities who are looking for new activities, quality services and facilities, as well as aesthetic inspiration. To ensure the long-term conservation of the area, the flow of tourists must be carefully controlled. Through a dual qualitative-quantitative approach in 2021-22, this paper explores new visitor trends, changes in the reserve, and potential consequences for other stakeholders in the ecosystem. The purpose of this research is to assess users' perceptions of environmental constraints and standards on tourist activities in a nature reserve.

Keywords: outdoor recreation, nature-based tourism, over tourism, protected area, user's perceptions

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Authors: Edward Chamisa, Colin C. Smith, Hamutyinei H. Pamburai, Abdul C. Abdulla

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South Africa (SA) adopted International Financial Reporting Standards (IFRS) for listed firms effective 1 January 2005. However, it was not until 2011 that substantial financial reporting enforcement changes were introduced, which were meant to ensure compliance with IFRS. This innovative setting allows us to examine the value relevance of accounting amounts during the (1) pre-IFRS adoption period (2002-2004); (2) post-IFRS adoption, but pre-enforcement changes period (2006-2010); and (3) post-enforcement changes period (2011-2012). The results show that accounting amounts were most value relevant in the post-enforcement changes period (R2, 75.5%) compared to both the pre-IFRS adoption period (adjusted R2 is 24.3%) and the period after IFRS adoption but before enforcement changes (adjusted R2 is 37.5%). Also, during the 2008 financial crisis, the equity book value per share was significantly value relevant (at 1%) but not earnings per share, whereas before the crisis, the opposite was true. We make two important contributions to the literature. First, we identify SA as an innovative setting that allows researchers to examine separately the effects of IFRS adoption and enforcement changes on capital markets and accounting quality. This is a departure from prior studies that are dominated by the European Union setting, where IFRS adoption occurred contemporaneously with enforcement and other regulatory changes. Second, we provide preliminary findings which suggest that while the adoption of IFRS seems to have improved the financial reporting quality of accounting amounts of SA listed firms, its impact appears to be limited unless combined with effective enforcement.

Keywords: international financial reporting standards (ifrs), ifrs adoption, financial reporting enforcement, value relevance, price model, equity book value, earnings per share

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Authors: Rumesh Liyanage, S. B. Nawaratne, K. K. D. S. Ranaweera, Indira Wickramasinghe, K. G. S. C. Katukurunda

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Study it was attempted to identify an effect of food habits and publics’ attitudes on micro-sleepiness and preventive measures to develop a food product to combat. Statistical data pertaining to road accidents were collected from, Sri Lanka Police Traffic Division and a pre-tested questionnaire was used to collect data from 250 respondents. They were selected representing drivers (especially highway drivers), private and public sector workers (shift based) and cramming students (university and school). Questionnaires were directed to fill independently and personally and collected data were analyzed statistically. Results revealed that 76.84, 96.39 and 80.93% out of total respondents consumed rice for all three meals which lead to ingesting higher glycemic meals. Taking two hyper glycemic meals before 14.00h was identified as a cause of micro-sleepiness within these respondents. Peak level of road accidents were observed at 14.00 - 20.00h (38.2%)and intensity of micro-sleepiness falls at the same time period (37.36%) while 14.00 to 16.00h was the peak time, 16.00 to 18.00h was the least; again 18.00 to 20.00h it reappears slightly. Even though respondents of the survey expressed that peak hours of micro- sleepiness is 14.00-16.00h, according to police reports, peak hours fall in between 18.00-20.00h. Out of the interviewees, 69.27% strongly wanted to avoid micro-sleepiness and intend to spend LKR 10-20 on a commercial product to combat micro sleepiness. As age-old practices to suppress micro-sleepiness are time taken, modern day respondents (51.64%) like to have a quick solution through a drink. Therefore, food habits of morning and noon may cause for micro- sleepiness while dinner may cause for both, natural and micro-sleepiness due to the heavy glycemic load of food. According to the study micro-sleepiness, can be categorized into three zones such as low-risk zone (08.00-10.00h and 18.00-20.00h), manageable zone (10.00-12.00h), and high- risk zone (14.00-16.00h).

Keywords: food habits, glycemic load, micro-sleepiness, road accidents

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Authors: Supat Chaiyakul, Direk Sukkasem, Patnachapa Natthapanpaisith

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Sinlek rice flour beverage or instant product is a dietary supplement for dysphagia, or difficulty swallowing. It is also consumed by individuals who need to consume supplements to maintain their calorific needs. This product provides protein, fat, iron, and a high concentration of carbohydrate from rice flour. However, the application of native flour is limited due to its high viscosity. Starch modification by controlling starch retrogradation was used in this study. The research studies the effects of rice flour concentration and retrogradation treatment on the physical properties of instant Sinlek brown rice. The native rice flour, gelatinized rice flour, and flour gels retrograded under 4 °C for 3 and 7 days were investigated. From the statistical results, significant differences between native and retrograded flour were observed. The concentration of rice flour was the main factor influencing the swelling power, solubility, and pasting properties. With the increase in rice flour content from 10 to 15%, swelling power, peak viscosity, trough, and final viscosity decreased; but, solubility, pasting temperature, peak time, breakdown, and setback increased. The peak time, pasting temperature, peak viscosity, trough, and final viscosity decreased as the storage period increased from 3 to 7 days. The retrograded rice flour powders had lower pasting temperature, peak viscosity, breakdown, and final viscosity than the gelatinized and native flour powders. Reduction of starch viscosity by gelatinization and controlling starch retrogradation could allow for increased quantities of rice flour in instant rice beverages. Also, the treatment could increase the energy and nutrient densities of rice beverages without affecting the viscosity of this product.

Keywords: instant rice, pasting properties, pregelatinization, retrogradation

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Authors: V. Petkova, V. Valchanova, D. Grekova, K. Andreevska, S. T. Geurguiev, V. Madgarov, D. Grekov

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Introduction: Production, distribution and sale of cosmetics is a global industry, which played a key role in the European Union (EU), the US and Japan. A major participant EU whose market cosmetics is greater than in the US and 2 times greater than that in Japan. The output value of the cosmetics industry in the EU is estimated at about € 35 billion in 2001. Nearly 5 billion cosmetic products (number of packages) are sold annually in the EU, and the main markets are France, Germany, Italy, Spain and the UK. The aim of the study is legal and marketing analysis of cosmetic products dispensed in a pharmacy. Materials and methodology: Historical legislative analysis - the method is applied in the analysis of changes in the legislative regulation of the activities of cosmetic products in Japan and Bulgaria Comparative legislative analysis - the method is applied when comparing the legislative requirements for cosmetic products in the already mentioned countries. Both methods are applied to the following regulations: 1) Japanese Pharmaceuticals Affairs Law, Tokyo, Japan, Ministry of Health, Labour and Welfare; 2) Law on Medicinal Products for Human Use; effective from 3.01.2014. Results: The legislative framework for cosmetic products in Bulgaria and Japan is close and generally includes general guidelines: Definition of a medicinal product; Categorization of drugs (with differences in sub-categories); Pre-registration and marketing approval of the competent authorities; Compulsory compliance with gmp (unlike cosmetics); Regulatory focus on product quality, efficacy and safety; Obligations for labeling of such products; Created systems Pharmacovigilance and commitment of all parties - industry and health professionals; The main similarities in the regulation of products classified as cosmetics are in the following segments: Full producer responsibility for product safety; Surveillance of market regulatory authorities; No need for pre-registration or pre-marketing approval (a basic requirement for notification); Without restrictions on sales channels; GMP manuals for cosmetics; Regulatory focus on product safety (than over efficiency); General requirements in labeling: The main differences in the regulation of products classified as cosmetics are in the following segments: Details in the regulation of cosmetic products; Future convergence of regulatory frameworks can contribute to the removal of barriers to trade, to encourage innovation, while simultaneously ensuring a high level of protection of consumer safety.

Keywords: cosmetics, legislation, comparative analysis, Bulgaria, Japan

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Authors: Minbale Aschale, Bitew K. Dessie, Endaweke Assegide, Yosef Abebe, Tena Alamirew, Claire L. Walsh, Gete Zeleke

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The upper Awash Basin faces pollution challenges due to urbanization, population growth, and expanding industries. It receives various pollutants from its catchments. The study aimed to assess the impact of wastewater irrigation on vegetables and inform stakeholders about pollution challenges and consequences. Eighty-two composite samples of matured vegetables were randomly collected from twenty-one agricultural farm sites. These samples were analyzed for potentially toxic elements, including Cd, Pb, Cr, Hg, As, Ni, Sr, B, Co, Cu, Mn, Fe, Zn, and Se. The results indicated significant variations in concentrations across different sites, with localized contributions from various contaminants. Cr, Cd, and Pb concentrations in most vegetables exceeded recommended levels. Pollution levels varied with metals and vegetable types. Different vegetables contribute differently to health risks. The relative contributions of Ethiopian kale, cabbage, red beet, lettuce, Swiss chard, Gurage cabbage, tomato, zucchini, carrot, onion, watermelon, and potato to the aggregated risk were 12.69%, 12.25%, 11.83%, 11.20%, 10.21%, 9.91%, 8.49%, 5.66%, 3.96%, 3.35%, 3.10%, and 2.72%, respectively. Comparison with permissible standards revealed inadequate environmental management by relevant regulatory bodies and industries. Despite good laws and standards at the federal and regional levels, they are ineffectively implemented or enforced to prevent environmental pollution. Mitigation measures are urgently recommended to address the potential health implications of toxic substances.

Keywords: pollution, upper Awash Basin, health risk, Ethiopia

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Authors: Balamurugan Baladhandapani, Ganesh Renganathan, V. R. Sanal Kumar

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In this paper a comprehensive review on various factory layouts has been carried out for designing a lucrative process layout for medium scale industries. Industry data base reveals that the end product rejection rate is on the order of 10% amounting large profit loss. In order to avoid these rejection rates and to increase the quality product production an intermediate non-destructive testing facility (INDTF) has been recommended for increasing the overall profit. We observed through detailed case studies that while introducing INDTF to medium scale industries the expensive production process can be avoided to the defective products well before its final shape. Additionally, the defective products identified during the intermediate stage can be effectively utilized for other applications or recycling; thereby the overall wastage of the raw materials can be reduced and profit can be increased. We concluded that the prudent design of a factory layout through critical path method facilitating with INDTF will warrant profitable outcome.

Keywords: intermediate non-destructive testing, medium scale industries, process layout design

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Authors: Olurankinse Felix, Fatukasi Bayo

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Over the years, the medium through which government financial statements are prepared has been on cash basis of accounting. This basis was characterised with some shortcomings ranging from non- disclosure of quality and detail information relating to government financial transactions, ill informed assessment of government resource allocation, weak internal control system that inhibits accountability and transparency and non- standardisation of reporting ethics for the purpose of comparability. The emergence of international public sector accounting standards (IPSAS) is therefore seen as leverage as it aims at improving the quality of general purpose financial reporting by public sector entities thereby increasing transparency and accountability. IPSAS is a new concept that all institutions must fully adopts. The crux of this paper is to find out to what extent is the awareness and adoption of IPSAS to both students and lecturers interms of teaching, learning and inclusion in the curriculum of accounting education. The methodology involved the use of well designed questionnaires to obtain information from some selected institutions and the analysis was done with the use of maximum likelihood ordered probit regression. The result of the analysis shows that despite a high level of sensitisation/awareness of IPSAS, the degree of adoption is still low due to low level of desirability by students and lecturers. The paper recommend the need for the government to enact an enabling law to back up the adoption and more importantly to institute appropriate sanctions to ensure full compliance.

Keywords: assessment, awareness, adoption, IPSAS, cash basis

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Authors: Shanti Swaroop Gupta, Bibekananda Mohapatra, S. K. Chaturvedi, Anand Bohra

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For sustainable development in India, there is an urgent need to follow the principles of industrial symbiosis in the industrial processes, under which the scraps, wastes, or by‐products of one industry can become the raw materials for another. This will not only help in reducing the dependence on natural resources but also help in gaining economic advantage to the industry. Gypsum is one such area in India, where the linear economy model of by-product gypsum utilization has resulted in unutilized legacy phosphogypsum stock of 64.65 million tonnes (mt) at phosphoric acid plants in 2020-21. In the future, this unutilized gypsum stock will increase further due to the expected generation of Flue Gas Desulphurization (FGD) gypsum in huge quantities from thermal power plants. Therefore, it is essential to transit from the linear to circular economy in Gypsum in India, which will result in huge environmental as well as ecological benefits. Gypsum is required in many sectors like Construction (Cement industry, gypsum boards, glass fiber reinforced gypsum panels, gypsum plaster, fly ash lime bricks, floor screeds, road construction), agriculture, in the manufacture of Plaster of Paris, pottery, ceramic industry, water treatment processes, manufacture of ammonium sulphate, paints, textiles, etc. The challenges faced in areas of quality, policy, logistics, lack of infrastructure, promotion, etc., for complete utilization of by-product gypsum have been discussed. The untapped potential of by-product gypsum utilization in various sectors like the use of gypsum in agriculture for sodic soil reclamation, utilization of legacy stock in cement industry on mission mode, improvement in quality of by-product gypsum by standardization and usage in building materials industry has been identified. Based on the measures required to tackle the various challenges and utilization of the untapped potential of gypsum, a comprehensive action plan for the transition from linear to the circular economy in gypsum in India has been formulated. The strategies and policy measures required to implement the action plan to achieve a circular economy in Gypsum have been recommended for various government departments. It is estimated that the focused implementation of the proposed action plan would result in a significant decrease in unutilized gypsum legacy stock in the next five years and it would cease to exist by 2027-28 if the proposed action plan is effectively implemented.

Keywords: circular economy, FGD gypsum, India, phosphogypsum

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Authors: Manish Manohar Hingorani

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The purpose of the research is to find out the level of understanding, adoption, and implementation of CRM in Indian Businesses, either product/ service and the processes which should be followed to ensure minimal to no customer churn and further enhance loyalty. The study used comprehensive qualitative interviews of 36 respondents across mid and senior-level management in product and services organizations of Indian origin. The findings of the study exhibit a gap between the understanding, adoption and implementation of CRM in the Indian context. Different Industries have attributed different levels of understanding, adoption, and limited implementation studies on CRM to the Indian context exists in different industries, but studies related to the consequences of not understanding the true meaning of CRM at the grass root level and further than on non-adoption and non-implementation will have an adverse effect on the customer loyalty, and customer satisfaction leading to customer churn. As this was a qualitative approach, the analysis was content-based and discourse based. The responses were taken from mid to very-senior management decision-makers in organizations of Indian origin.

Keywords: customer relationship management, Indian consumer, customer loyalty, customer experience, customer satisfaction

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Authors: Masood Karamoozian, Zhang Hong

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The necessity and complexity of the decision-making process and the interference of the various factors to make decisions and consider all the relevant factors in a problem are very obvious nowadays. Hence, researchers show their interest in multi-criteria decision-making methods. In this research, the Analytical Hierarchy Process (AHP), Simple Additive Weighting (SAW), and Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) methods of multi-criteria decision-making have been used to solve the problem of optimal construction systems. Systems being evaluated in this problem include; Light Steel Frames (LSF), a case study of designs by Zhang Hong studio in the Southeast University of Nanjing, Insulating Concrete Form (ICF), Ordinary Construction System (OCS), and Prefabricated Concrete System (PRCS) as another case study designs in Zhang Hong studio in the Southeast University of Nanjing. Crowdsourcing was done by using a questionnaire at the sample level (200 people). Questionnaires were distributed among experts, university centers, and conferences. According to the results of the research, the use of different methods of decision-making led to relatively the same results. In this way, with the use of all three multi-criteria decision-making methods mentioned above, the Prefabricated Concrete System (PRCS) was in the first rank, and the Light Steel Frame (LSF) system ranked second. Also, the Prefabricated Concrete System (PRCS), in terms of performance standards and economics, was ranked first, and the Light Steel Frame (LSF) system was allocated the first rank in terms of environmental standards.

Keywords: multi-criteria decision making, AHP, SAW, TOPSIS

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