Search results for: accounting values

Authors: Ranya Elkhayat

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This paper aims at offering a futures study for higher education in the Middle East. Paying special attention to the negative impacts of neoliberalism, the paper will demonstrate how higher education is now commodified, corporatized and how arts and humanities are eschewed in favor of science and technology. This conceptual paper argues against the neoliberal agenda and aims at providing an alternative exemplified in the Capabilities Approach with special reference to Martha Nussbaum’s theory. The paper is divided into four main parts: the current state of higher education under neoliberal values, a prediction of the conditions of higher education in the near future, the future of higher education using the theoretical framework of the Capabilities Approach, and finally, some areas of concern regarding the approach. The implications of the study demonstrate that Nussbaum’s Capabilities Approach will ensure that the values of education are preserved while avoiding the pitfalls of neoliberalism.

Keywords: capabilities approach, education future, higher education, MENA

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Authors: Shun-Qi Zhang, Shu-Yang Zhang, Min Chen

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Applying strong electric field on piezoelectric actuators, on one hand very significant electroelastic material nonlinear effects will occur, on the other hand piezo plates and shells may undergo large displacements and rotations. In order to give a precise prediction of piezolaminated smart structures under large electric field, this paper develops a finite element (FE) model accounting for both electroelastic material nonlinearity and geometric nonlinearity with large rotations based on the first order shear deformation (FSOD) hypothesis. The proposed FE model is applied to analyze a piezolaminated semicircular shell structure.

Keywords: smart structures, piezolamintes, material nonlinearity, strong electric field

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Authors: Muhammad Kashif Yar, Muhammad Hayat Jaspal, Muawuz Ijaz, Zafar Hayat, Iftikhar Hussain Badar, Jamal Nasir

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Meat quality characteristics such as ultimate pH (pHu), color, cooking loss and shear force of eight wholesale meat cuts of humped cattle (Bos indicus) and water buffalo (Bubalus bubalis) bulls at two age groups were evaluated. A total of 48 animals, 24 of each species and within species 12 from each 18 and 26 months age group were slaughtered. After 24h post-slaughter, eight meat cuts, i.e., tenderloin, sirloin, rump, cube roll, round, topside, silverside and blade were cut from the carcass. The pHu of tenderloin (5.65 vs 5.55), sirloin (5.67 vs 5.60), cube roll (5.68 vs 5.62) and blade (5.88 vs 5.72) was significantly higher (P<0.05) in buffalo than cattle. The tenderloin showed significantly higher (44.63 vs 42.23) and sirloin showed lower (P<0.05) mean L* value (42.28 vs 44.47) in cattle than buffalo whilst the mean L* value of the only tenderloin was affected by animal age. Species had a significant (P<0.05) effect on mean a*, b*, C, and h values of all meat cuts. The shear force of the majority of meat cuts, within species and age groups, varied considerably. The mean shear values of tenderloin, sirloin, cube roll and blade were higher (P<0.05) in buffalo than cattle. The shear values of rump, round, topside and silverside increased significantly (P<0.05) with animal age. In conclusion, primal cuts of cattle showed better meat quality especially tenderness than buffalo. Furthermore, calves should be raised at least up to 26 months of age to maximize profitability by providing better quality meat.

Keywords: buffalo, cattle, meat color, meat quality, slaughtering age, tenderness

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Authors: O. V. Jurieva, O. U. Jurieva, R. H. Yagudin, P. B. Chursin

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In the recent scientific researches on the problems of public service the idea of the use of innovative technologies of management of personnel processes is accurately formulated. Authors made an attempt to analyze the changes in the public service organizations and to understand how the studied situation is interpreted by the government employees themselves. For this purpose the strategy of sociological research was carried out on the basis of application of questionnaire developed by M. Rokich and focus group research. For the research purposes it was necessary to get to microlevel in order to include daily activities of employees of an organization, their life experience and values in the focus of the analysis. Based on P. Bourdieu's methodology, authors investigated the established patterns of consciousness and behavior of officials (doxa) and also analyzed the tendencies of re-thinking (change) of the settled content of values (heterodoxy) by them. The distinctive feature of the conducted research is that the public servants who have different length of service in the public service took part in the research procedure. The obtained data helped to answer the following question: what are the specifics of doxs of the public servants who work in the public civil service more than 7-10 years and what perception of values of civil service have junior experts whose work experience doesn't exceed 3 years. Respondents were presented by two groups: (1) public servants of the level of main positions in the public civil service of the Republic of Tatarstan. (2) Public servants of the level of lower positions in the ministries and departments of the Republic of Tatarstan. For the study of doxa or of the existing values of public servants, the research with use of the questionnaire based on M. Rokich's system is conducted. Two types of values are emphasised: terminal and instrumental, which are united by us in the collective concept doxa. Doxa: the instrument of research of the established patterns of consciousness and behavior which can either resist to changes in the organization or, on the contrary, support their implementation. In the following stage an attempt to deepen our understanding of the essence and specifics of doxa of officials by means of the applied sociological research which is carried out by focus group method is made. Information obtained by authors during the research convinces that for the success of policy of changes in the organizations of public service it is necessary to develop special technologies of informing employees about the essence and inevitability of the developed innovations, to involve them in the process of changes, to train and to develop the younger generation of civil servants, seriously to perceive additional training and retraining of officials.

Keywords: innovative technologies, public service organizations, public servants

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Authors: Philemon Rakoto

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This paper tests the improvement of financial reporting quality when firms award stock options to their executives. The originality of this study is that we introduce the moderating effect of business ethics in the model. The sample is made up of 116 Canadian high-technology firms with available data for the fiscal year ending in 2012. We define the quality of financial reporting as the value relevance of accounting information as developed by Ohlson. Our results show that executive stock option award alone does not improve the quality of financial reporting. Rather, the quality improves when a firm awards stock options to its executives and investors perceive that the level of business ethics in that firm is high.

Keywords: business ethics, Canada, high-tech firms, stock options, value relevance

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Authors: Sonia Rebai, Mohamed Naceur Azaiez, Dhafer Saidane

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In this study, we develop a performance evaluation model based on a multi-attribute utility approach aiming at reaching the sustainable banking (SB) status. This model is built accounting for various banks’ stakeholders in a win-win paradigm. In addition, it offers the opportunity for adopting a global measure of performance as an indication of a bank’s sustainability degree. This measure is referred to as banking sustainability performance index (BSPI). This index may constitute a basis for ranking banks. Moreover, it may constitute a bridge between the assessment types of financial and extra-financial rating agencies. A real application is performed on three French banks.

Keywords: multi-attribute utility theory, performance, sustainable banking, financial rating

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Authors: Aïda C. Terblanché-Greeff

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Afro-polychronism is a unique amalgamated cultural value of social self-construal and time orientation. As such, the construct Afro-polychronism is conceptually analysed by focusing on the aspects of Ubuntu as collectivism and African time as polychronism. It is argued that these cultural values have a reciprocal and thus inseparable relationship. As it is general practice to measure cultural values empirically, the author conducted empirically engaged philosophy and aimed to develop a scale to measure Afro-polychronism based on its two dimensions of Ubuntu as social self-construal and African time as time orientation. From the scale’s psychometric properties, it was determined that the scale was, in fact, not reliable and valid. It was found that the correlation between the Ubuntu dimension and the African time is moderate (albeit statistically significant). In conclusion, the author abduced why this cultural value cannot be empirically measured based on its theoretical definition and indicated which different path would be more promising.

Keywords: African time, Afro-polychronism, empirically engaged African philosophy, Ubuntu

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Authors: Sujith Gunawardhana

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The circular economy is a system in which resources and energy are derived from renewable sources, utilized efficiently, recycled, and reused to reduce waste, reduce nonrenewable resource consumption, and mitigate negative environmental impacts. However, it poses moral questions about sustainability, the environment, and societal issues. Many societies face challenges when implementing the circular economy, as the concept is still young. The equitable distribution of the advantages and costs of circularity should be ensured during implementation, as some communities, particularly disadvantaged or marginalized ones, may suffer unfairly disproportionately from the harmful effects of production and recycling facilities. Prioritizing the health and safety of workers, communities, and the environment is essential, and strict rules must be implemented to guard against harm. However, most underdeveloped countries need a legal safeguard for this situation. The ultimate objective of the circular economy is to improve social, environmental, and economic performance, but its implementation also requires consideration of the ethics of care and non-epistemic values. Those are often hindered in underdeveloped countries, as the availability of infrastructure and technology, affordability, and legislative framework are poor. To achieve long-term success in the circular economy, evaluating implementation steps and considering health, safety, environmental, and social risks is crucial. To implement the circular economy, respect ethics of care and non-epistemic values. Adopt Kantian Ethics and control technology design to ensure equal benefits for all involved. Ethical gaps may lead underdeveloped countries to generate social pressure against the circular economy.

Keywords: circular economy, ethics, values, sustainability

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Authors: Jarrod Haar, David Brougham, Azka Ghafoor

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Māori are the indigenous people of Aotearoa (New Zealand) and have a unique perspective called Te Ao Māori (the Māori worldview) and important cultural values around utu (reciprocation), collectivism, long-term orientation, and whanaungatanga (networking, relationships). The present research conducts two studies to better understand how Māori businesses might have similarities and differences to New Zealand businesses. In study 1, we conducted 50 interviews with 25 Māori business owners and 25 New Zealand (non-Māori) owners. For the indigenous population, we used a kaupapa Māori research approach using Māori protocols. This ensured the research is culturally safe. Interviews were conducted around semi-structured questions tapping into the existing business challenges, the role of innovation, and business values and approaches. Transcripts were analyzed using interpretative phenomenological analytic techniques. We identified several themes shared across all business owners: (1) the critical challenge around staff attraction and retention; (2) cost pressures including inflation; (3) and a focus on human resource (HR) practices to address issues including retention. Amongst the Māori businesses, the analysis also identified (4) a unique cultural approach to business relationships. Specifically, amongst the indigenous businesses we find a strong Te Ao Māori perspective amongst Māori business towards innovation. Analysis within this group only identified, within the following sub-themes: (a) whanaungatanga, around the development of strong relationships as a way to aid recruitment and retention, and business fluctuations; (b) mātauranga (knowledge) whereby Māori businesses seek to access advanced knowledge via universities; (c) taking a long-term orientation to business relationships – including with universities. The findings suggest people practices might be a way that firms address workforce retention issues, and we also acknowledge that Māori businesses might also leverage cultural practices to achieve better gains. Thus, in study 2, we survey 606 New Zealand private sector firms including 85 who self-identify as Māori Firms. We test the benefits of high-performance work-systems (HPWS), which represent bundle of human-resource practices designed to bolster workforce productivity through enhancing knowledge, skills, abilities, and commitment of the workforce. We test these on workforce retention and include Māori firm status and cultural capital (reflecting workforce knowledge around Māori cultural values) as moderators. Overall, we find all firms achieve superior workforce retention when they have high levels of HPWS, but Māori firms with high cultural capital are better able to leverage these HR practices to achieve superior workforce retention. In summary, the present study highlights how indigenous businesses in New Zealand might achieve superior performance by leveraging their unique cultural values. The study provides unique insights into established literatures around retention and HR practices and highlights the lessons around indigenous cultural values that appear to aid businesses.

Keywords: Māori business, cultural values, employee retention, human resource practices

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Authors: P. Venu, Joeju M. Issac

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Quality Function Deployment (QFD) is a systematic technique that creates a platform where the customer responses can be positively converted to design attributes. The accuracy of a QFD process heavily depends on the data that it is handling which is captured from customers or QFD team members. Customized computer programs that perform Quality Function Deployment within a stipulated time have been used by various companies across the globe. These programs heavily rely on storage and retrieval of the data on a common database. This database must act as a perfect source with minimum missing values or error values in order perform actual prioritization. This paper introduces a missing/error data handler module which uses Genetic Algorithm and Fuzzy numbers. The prioritization of customer requirements of sesame oil is illustrated and a comparison is made between proposed data handler module-based deployment and manual deployment.

Keywords: hybrid data handler, QFD, prioritization, module-based deployment

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Authors: Monica Santi, Evita Puspitasari

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International Financial Reporting Standard (IFRS) has developed the principle based accounting standard. Based on this, IASB then eliminated the conservatism concept within accounting framework. Conservatism concept represents a prudent reaction to uncertainty to try to ensure that uncertainties and risk inherent in business situations are adequately considered. The conservatism concept has two ingredients: conditional conservatism or ex-post (news depending prudence) and unconditional conservatism or ex-ante (news-independent prudence). IFRS in substance disregards the unconditional conservatism because the unconditional conservatism can cause the understatement assets or overstated liabilities, and eventually the financial statement would be irrelevance since the information does not represent the real fact. Therefore, the IASB eliminate the conservatism concept. However, it does not decrease the practice of unconditional conservatism in the financial statement reporting. Therefore, we expected the earnings quality would be affected because of this situation, even though the IFRS implementation was expected to increase the earnings quality. The objective of this study was to provide empirical findings about the unconditional conservatism and the earnings quality before and after the IFRS adoption. The earnings per accrual measure were used as the proxy for the unconditional conservatism. If the earnings per accrual were negative (positive), it meant the company was classified as the conservative (not conservative). The earnings quality was defined as the ability of the earnings in reflecting the future earnings by considering the earnings persistence and stability. We used the earnings response coefficient (ERC) as the proxy for the earnings quality. ERC measured the extant of a security’s abnormal market return in response to the unexpected component of reporting earning of the firm issuing that security. The higher ERC indicated the higher earnings quality. The manufacturing companies listed in the Indonesian Stock Exchange (IDX) were used as the sample companies, and the 2009-2010 period was used to represent the condition before the IFRS adoption, and 2011-2013 was used to represent the condition after the IFRS adoption. Data was analyzed using the Mann-Whitney test and regression analysis. We used the firm size as the control variable with the consideration the firm size would affect the earnings quality of the company. This study had proved that the unconditional conservatism had not changed, either before and after the IFRS adoption period. However, we found the different findings for the earnings quality. The earnings quality had decreased after the IFRS adoption period. This empirical results implied that the earnings quality before the IFRS adoption was higher. This study also had found that the unconditional conservatism positively influenced the earnings quality insignificantly. The findings implied that the implementation of the IFRS had not decreased the unconditional conservatism practice and has not altered the earnings quality of the manufacturing company. Further, we found that the unconditional conservatism did not affect the earnings quality. Eventhough the empirical result shows that the unconditional conservatism gave positive influence to the earnings quality, but the influence was not significant. Thus, we concluded that the implementation of the IFRS did not increase the earnings quality.

Keywords: earnings quality, earnings response coefficient, IFRS Adoption, unconditional conservatism

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Authors: Lovorka Galetić, Maja Klindžić, Ivana Načinović Braje

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Generation Y individuals or Millennials are known for their unique views, work values and motivational needs which implies that, in order to attract and retain those individuals, activities in the area of career management should be given special attention by HRM managers. After a theoretical background on Millennials’ life and work attitudes, an empirical research on career preferences of Millennials in Croatia was described. Empirical research was conducted among 249 members of generation Y. The data analysis revealed that respondents generally perceive promotion opportunities as the most important career aspect; however, job security and work-life balance are almost as important. Furthermore, it was shown that Generation Y is not necessarily a homogenous group. More precisely, women assign greater importance than men to work-life balance and job security. Therefore, HRM managers should adapt career planning activities not only with respect to generational preferences, but individual characteristics as well.

Keywords: career, individual differences, millennials, work values

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Authors: Arlene López-Sampson, Tony Page, Betsy Jackes

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Aquilaria genus produces a highly valuable fragrant oleoresin known as agarwood. Agarwood forms in a few trees in the wild as a response to injure or pathogen attack. The resin is used in perfume and incense industry and medicine. Cultivation of Aquilaria species as a sustainable source of the resin is now a common strategy. Physiological traits are frequently used as a proxy of crop and tree productivity. Aquilaria species growing in Queensland, Australia were studied to investigate relationship between leaf-productivity traits with tree growth. Specifically, 28 trees, representing 12 plus trees and 16 trees from yield plots, were selected to conduct carbon isotope analysis (δ13C) and monitor six leaf attributes. Trees were grouped on four diametric classes (diameter at 150 mm above ground level) ensuring the variability in growth of the whole population was sampled. Model averaging technique based on the Akaike’s information criterion (AIC) was computed to identify whether leaf traits could assist in diameter prediction. Carbon isotope values were correlated with height classes and leaf traits to determine any relationship. In average four leaves per shoot were recorded. Approximately one new leaf per week is produced by a shoot. Rate of leaf expansion was estimated in 1.45 mm day-1. There were no statistical differences between diametric classes and leaf expansion rate and number of new leaves per week (p > 0.05). Range of δ13C values in leaves of Aquilaria species was from -25.5 ‰ to -31 ‰ with an average of -28.4 ‰ (± 1.5 ‰). Only 39% of the variability in height can be explained by δ13C in leaf. Leaf δ13C and nitrogen content values were positively correlated. This relationship implies that leaves with higher photosynthetic capacities also had lower intercellular carbon dioxide concentrations (ci/ca) and less depleted values of 13C. Most of the predictor variables have a weak correlation with diameter (D). However, analysis of the 95% confidence of best-ranked regression models indicated that the predictors that could likely explain growth in Aquilaria species are petiole length (PeLen), values of δ13C (true13C) and δ15N (true15N), leaf area (LA), specific leaf area (SLA) and number of new leaf produced per week (NL.week). The model constructed with PeLen, true13C, true15N, LA, SLA and NL.week could explain 45% (R2 0.4573) of the variability in D. The leaf traits studied gave a better understanding of the leaf attributes that could assist in the selection of high-productivity trees in Aquilaria.

Keywords: 13C, petiole length, specific leaf area, tree growth

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Authors: Syed Muzyan Shahzad, Liu Jianxin, Asim Shahzad, Muhammad Sharjeel Raza, Sun Ya, Fanidi Meryem

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Electrical resistivity investigation was conducted in vicinity of Tarbela Ghazi, in order to study the subsurface layer with a view of determining the depth to the aquifer and thickness of groundwater potential zones. Vertical Electrical Sounding (VES) using Schlumberger array was carried out at 16 VES stations. Well logging data at four tube wells have been used to mark the super saturated zones with great discharge rate. The present paper shows a geoelectrical identification of the lithology and an estimate of the relationship between the resistivity and Dar Zarrouk parameters (transverse unit resistance and longitudinal unit conductance). The VES results revealed both homogeneous and heterogeneous nature of the subsurface strata. Aquifer is unconfined to confine in nature, and at few locations though perched aquifer has been identified, groundwater potential zones are developed in unconsolidated deposits layers and more than seven geo-electric layers are observed at some VES locations. Saturated zones thickness ranges from 5 m to 150 m, whereas at few area aquifer is beyond 150 m thick. The average anisotropy, transvers resistance and longitudinal conductance values are 0.86 %, 35750.9821 Ω.m², 0.729 Siemens, respectively. The transverse unit resistance values fluctuate all over the aquifer system, whereas below at particular depth high values are observed, that significantly associated with the high transmissivity zones. The groundwater quality in all analyzed samples is below permissible limit according to World Health Standard (WHO).

Keywords: aquifer, Dar Zarrouk parameters, geoelectric layers, Tarbela Ghazi

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Authors: M. Chavleishvili

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The paper presents the trends of Georgian hazelnut market development and analyses the competitive advantages which will help Georgia to enter international hazelnut market using modern technologies. The history of hazelnut crop development and hazelnut species in Georgia are discussed. For hazelnut supply analysis trends in hazelnut production are considered, trends in export and import development is evaluated, domestic hazelnut market is studied and analysed based on expert interviews and initial accounting materials. In order to achieve and strengthen its position in international market, potential advantages and disadvantages of Georgian hazelnut are revealed, analysis of export and import possibilities of hazelnut is presented. Recommendations are developed based on the conclusions, which are made through identifying the key factors that hinder development of Georgian hazelnut market.

Keywords: hazelnut market, hazelnut export and import, competitiveness of hazelnut

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Authors: Nasrullah khan

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Today business environment is very dynamic and most of organizations are in tough competition for their added values and sustainable hold in market. To achieve such objectives, organizations must have dynamic and creative people as optimized process. To get these people, there should strong human resource management system in organizations. There are multiple approaches have been devised in literature to hire more job relevant and more suitable people. This study proposed an ANP (Analytic Network Process) approach to hire faculty members for a university system. This study consists of two parts. In fist part, a through literature survey and universities interview are conducted in order to find the common criteria for the selection of academic staff. In second part the available candidates are prioritized on the basis of the relative values of these criteria. According to results the GRE & foreign language, GPA and research paper writing were most important factors for the selection of academic staff.

Keywords: creative people, ANP, academic staff, business environment

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Authors: Hilary Rutto, Linda Sibali

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In this study, the adsorption of lead and zinc ions from aqueous solutions by modified millet husk has been investigated. The effects of different parameters, such as pH, adsorbent dosage, concentration, temperature, and contact time, have been investigated. The results of the experiments showed that the adsorption of both metal ions increased by increasing pH values up to 11. Adsorption process was initially fast. The adsorption rate decreased then until it reached to equilibrium time of 120 min for both lead and zinc ions. The Langmuir, Freundlich, Dubinin-Radushkevich (D-R), and thermodynamic models (Gibbs free energy) were used to determine the isotherm parameters associated with the adsorption process. The positive values of Gibbs free energy change indicated that reaction is not spontaneous. Experimental data were also evaluated in terms of kinetic characteristics of adsorption, and it was found that adsorption process for both metal ions followed pseudo-first order for zinc and pseudo-second-order for lead.

Keywords: zinc, lead, adsorption, millet husks

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Authors: Elhussaien Elshiekh

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A study was performed to management and compare radiation doses and image quality during Lumbar spine PA and Lumbar spine LAT, x- ray radiography using Computed Radiography (CR) and Digital Radiography (DR). Standard exposure factors such as kV, mAs and FFD used for imaging the Lumbar spine anthropomorphic phantom obtained from average exposure factors that were used with CR in five radiology centres. Lumbar spine phantom was imaged using CR and DR systems. Entrance surface air kerma (ESAK) was calculated X-ray tube output and patient exposure factor. Images were evaluated using visual grading system based on the European Guidelines on Quality Criteria for diagnostic radiographic images. The ESAK corresponding to each image was measured at the surface of the phantom. Six experienced specialists evaluated hard copies of all the images, the image score (IS) was calculated for each image by finding the average score of the Six evaluators. The IS value also was used to determine whether an image was diagnostically acceptable. The optimum recommended exposure factors founded here for Lumbar spine PA and Lumbar spine LAT, with respectively (80 kVp,25 mAs at 100 cm FFD) and (75 kVp,15 mAs at 100 cm FFD) for CR system, and (80 kVp,15 mAs at100 cm FFD) and (75 kVp,10 mAs at 100 cm FFD) for DR system. For Lumbar spine PA, the lowest ESAK value required to obtain a diagnostically acceptable image were 0.80 mGy for DR and 1.20 mGy for CR systems. Similarly for Lumbar spine LAT projection, the lowest ESAK values to obtain a diagnostically acceptable image were 0.62 mGy for DR and 0.76 mGy for CR systems. At standard kVp and mAs values, the image quality did not vary significantly between the CR and the DR system, but at higher kVp and mAs values, the DR images were found to be of better quality than CR images. In addition, the lower limit of entrance skin dose consistent with diagnostically acceptable DR images was 40% lower than that for CR images.

Keywords: image quality, dosimetry, radiation protection, optimization, digital radiography, computed radiography

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Authors: M. A. Siti Faridah, K. Muhammad, H. M. Ghazali, Y. A. Yusof

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This study was conducted to investigate the effects of three variables namely types of cell wall degrading enzymes (Viscozyme L, Pectinex Ultra SP-L, Rapidase PAC, Rohament CL and Rohapect PTE) at varying concentrations (0.25-3% v/w) and times (30 min-24 h) on the zinc (Zn-) amaranth purees. Liquefaction treatment of the Zn-amaranth purees with Viscozyme (1% v/w at pH 5 and 45ºC for 3 h) was found to be the best procedure, which produced Zn-amaranth puree with low viscosity (8.60 mPas). Zn-amaranth purees were also found to have the highest metallo-chlorophyll derivative contents (0.16 mg/g), free radical 2, 2-diphenyl-1-picrylhydrazyl (DPPH) values (12.49 mM (TE)/g fresh weight) and ferric reducing antioxidant power (FRAP) values (4.57 mM (TE)/g fresh weight) within 3 h of liquefaction. Other physicochemical properties of the enzyme-liquefied Zn-amaranth purees indicated that lightness (L*) (12.54), greenness a*/b* (-0.30), reducing sugar (103.88 mg/mL) and soluble dietary fibre (5.94%) of the purees were higher compared to that of nonenzyme-liquefied amaranth purees.

Keywords: amaranth, antioxidant, chlorophyll derivative, enzymatic liquefaction

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Authors: Oseyemi O. Olubomehin, Edith O. Ajaiyeoba, Kio A. Abo, Eleonora D. Goosen

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Diabetes is a major degenerative disease of global concern and it is the third most lethal disease of mankind, accounting for about 3.2 million deaths annually. Lowering postprandial hyperglycemia by inhibition of carbohydrate hydrolyzing enzyme such as alpha-amylase is one of the therapeutic approaches to treat Type 2 Diabetes. Alpha-amylase inhibitors from plants have been found to be effective in managing postprandial hyperglycemia. In continuation of our anti-diabetic activities of this plant, bioassay-guided fractionation and isolation using 0.1-1.0 mg/mL furnished djalonenol, a monoterpene diol with a significant 53.7% α-amylase inhibition (p<0.001) from the stem bark which was comparable to acarbose which gave a 54.9% inhibition. Spectral characterization using Infra-red, Gas Chromatogrphy-Mass spectrometry, 1D and 2D NMR of the isolated compound was done to elucidate the structure of the compound.

Keywords: alpha-amylase inhibitor, hyperglycemia, postprandial, diabetes

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Authors: K. A. Ghazaryan, T. H. Derdzyan

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For assessment of the soils pollution level of the open mine and tailing dump of surrounding territories of Akhtala ore processing combine by heavy metals in 2013 collected soil samples and analyzed for different heavy metals, such as Cu, Zn, Pb, Ni and Cd. The main soil type in the study sites was the mountain cambisol. To classify soil pollution level contamination indices like Contamination factors (Cf), Degree of contamination (Cd), Pollution load index (PLI) and Geoaccumulation index (I-geo) are calculated. The distribution pattern of trace metals in the soil profile according to I geo, Cf and Cd values shows that the soil is very polluted. And also the PLI values for the 19 sites were >1, which indicates deterioration of site quality.

Keywords: soils pollution, heavy metal, geoaccumulation index, pollution load index, contamination factor

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Authors: Muhammad Rafi Ullah Khan, Yaodong Guo, Vanee Chonhenchob, Jinjin Pei, Chongxing Huang

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The effect of sodium alginate (1%) based edible coating incorporated natural essential oils; thymol, carvone and carvacrol as antimicrobial agents at different concentrations (0.1, 0.5 and 1.0 %) on the quality changes of fresh-cut pineapple were investigated. Pineapple dipped in distilled water was served as control. After coating, fruit were sealed in a modified atmosphere package (MAP) using high permeable film; and stored at 5 °C. Gas composition in package headspace, color values (L*, a*, b*, C*), TSS, pH, ethanol, browning, and microbial decay were monitored during storage. Oxygen concentration continuously decreased while carbon dioxide concentration inside all packages continuously increased over time. Color parameters (L*, b*, c*) decreased and a* values increased during storage. All essential oils significantly (p ≤ 0.05) prevented microbial growth than control. A significantly higher (p ≤ 0.05) ethanol content was found in the control than in all other treatments. Visible microbial growth, high ethanol, and low color values limited the shelf life to 6 days in control as compared to 9 days in all other treatments. Among all essential oils, thymol at all concentrations maintained the overall quality of the pineapple and could potentially be used commercially in fresh fruit industries for longer storage.

Keywords: essential oils, antibrowning agents, antimicrobial agents, modified atmosphere packaging, microbial decay, pineapple

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Authors: Yan Wang, Yuan George Shan

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This study examines whether earnings management reduces firm performance and how other comprehensive income (OCI) disclosure and strong corporate governance restrain earnings management. Using a data set comprising 6,260 firm-year observations from listed companies on the Shanghai and Shenzhen Stock Exchanges during 2009–2015, the results indicate that OCI disclosure generally improves firm performance, but earnings management lowers firm performance. The study also finds that OCI disclosure and corporate governance are complementary in restraining earnings manipulation and promote firm performance. The implications of the findings are relevant policy-makers and regulators in assisting them evaluate the consequences of convergence of Chinese Accounting Standards with the International Financial Reporting Standards.

Keywords: other comprehensive income, corporate governance, earnings management, firm performance, China

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Authors: Çağan Alevkayali, Şermin Tağil

Abstract:

Determination of soil pH surface distribution in urban areas is substantial for sustainable development. Changes on soil properties occur due to functions on performed in agriculture, industry and other urban functions. Soil pH is important to effect on soil productivity which based on sensitive and complex relation between plant and soil. Furthermore, the spatial variability of soil reaction is necessary to measure the effects of urbanization. The objective of this study was to explore the spatial variation of soil pH quality and the influence factors of human land use on soil Ph around Balikesir City using data for 2015 and Geographic Information Systems (GIS). For this, soil samples were taken from 40 different locations, and collected with the method of "Systematic Random" from the pits at 0-20 cm depths, because anthropologic sourced pollutants accumulate on upper layers of soil. The study area was divided into a grid system with 750 x 750 m. GPS was used to determine sampling locations, and Inverse Distance Weighting (IDW) interpolation technique was used to analyze the spatial distribution of pH in the study area and to predict the variable values of un-exampled places with the help from the values of exampled places. Natural soil acidity and alkalinity depend on interaction between climate, vegetation, and soil geological properties. However, analyzing soil pH is important to indirectly evaluate soil pollution caused by urbanization and industrialization. The result of this study showed that soil pH around the Balikesir City was neutral, in generally, with values were between 6.5 and 7.0. On the other hand, some slight changes were demonstrated around open dump areas and the small industrial sites. The results obtained from this study can be indicator of important soil problems and this data can be used by ecologists, planners and managers to protect soil supplies around the Balikesir City.

Keywords: Balikesir, IDW, GIS, spatial variability, soil pH, urbanization

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Authors: Liang-Hsuan Chen, Chia-Jung Chang

Abstract:

Fuzzy random variables have been introduced as an imprecise concept of numeric values for characterizing the imprecise knowledge. The descriptive parameters can be used to describe the primary features of a set of fuzzy random observations. In fuzzy environments, the expected values are usually represented as fuzzy-valued, interval-valued or numeric-valued descriptive parameters using various metrics. Instead of the concept of area metric that is usually adopted in the relevant studies, the numeric expected value is proposed by the concept of distance metric in this study based on two characters (fuzziness and randomness) of FRVs. Comparing with the existing measures, although the results show that the proposed numeric expected value is same with those using the different metric, if only triangular membership functions are used. However, the proposed approach has the advantages of intuitiveness and computational efficiency, when the membership functions are not triangular types. An example with three datasets is provided for verifying the proposed approach.

Keywords: fuzzy random variables, distance measure, expected value, descriptive parameters

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Authors: Eman H. El-Gamal, Maher E. Saleh, Mohamed Rashad, Ibrahim Elsokkary, Mona M. Abd El-Latif

Abstract:

Biochar application to calcareous soils could potentially influence the nitrogen dynamics that affect the bioavailability of plants. This study was carried out to investigate the effect of incubation periods on the changes of nitrogen levels (total nitrogen TN and exchangeable ammonium NH₄⁺ and nitrate NO₃⁻) in biochar-treated calcareous soil. The incubation course was extended to 144 days at 30 ± 3 ℃ and at 50% of soil water holding capacity (WHC). Two types of biochars were obtained by pyrolysis at 500 ℃ from rice husk (RHB) and sugarcane bagasse (SCBB). The experiment was planned in a factorial experimental design with three factors (6 periods '24 days for each period' × 3 biochar types 'un-amended, RHB and SCBB' × 3 nitrogen fertilizers 'control, ammonium nitrate; AN and animal manure; AM') in a completely randomized design. The results obtained showed that the highest level of TN was found in the first 24 days of the incubation period in all treatments. However, the amount of TN was decreased with proceeding incubation period up to 144 days and reached to the lowest level at the end of incubation with values of change rate was 17.5, 16.6, and 14.6 g kg⁻¹ day⁻¹ for the un-amended, RHB and SCBB treated soil, respectively. The values of change rate in biochar-soils treated with nitrogen fertilizers were decreased gradually through the whole incubation time from 127.22 to 12.45 g kg⁻¹ day⁻¹ and from 65.00 to 13.43 g kg⁻¹ day⁻¹ for AN and AM respectively, in the case of RHB-soil. While in SCBB-soil, these values were decreased from 70.83 to 12.13 g kg⁻¹ day⁻¹ and from 59.17 to 11.48 g kg⁻¹ day⁻¹ for AN and AM treatments, respectively. The lowest concentration of exchangeable NH₄⁺ was generally found through the period from 24-48 days of incubation. However, the addition of nitrogen fertilizers, enhanced NH₄⁺ production through incubation periods. In the case of RHB-soil, the value of change rate in NH₄⁺ level in the first 24 days of incubation was 0.43 mg kg⁻¹ day⁻¹ and with the addition of AN and AM this value increased to 1.54 and 4.38 mg kg⁻¹ day⁻¹, respectively. In the case of SCBB-soil, the value of change rate in NH₄⁺ level was 0.29 mg kg⁻¹ day⁻¹ which increased to 1.04 mg kg⁻¹ day⁻¹ at the end of incubation, and due to the addition of AN and AM this value increased to 2.78 and 1.90 mg kg⁻¹ day⁻¹ in the first 24 days of incubation period, respectively. However, as compared to the control treatment, the lowest rate of change in NH₄⁺ level was found at the end of incubation. On the other hand, incubation of all biochars-amended soil and treated with AN and AM decreased the concentration levels of NO₃⁻, especially through the first 24-72 days of incubation period. As a result, the values of change rate in NO₃⁻ concentrations in all treatments were almost negative.

Keywords: ammonium nitrate, animal manure, biochar, rice husk, sugarcane bagasse

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Authors: Jelena Vucicevic

Abstract:

Reliability analysis represents a very important task in different areas of work. In any industry, this is crucial for maintenance, efficiency, safety and monetary costs. There are ways to calculate reliability, unreliability, failure density and failure rate. In this paper, the results for the reliability of diesel generator fans were calculated through Extreme Value Theory. The Extreme Value Theory is not widely used in the engineering field. Its usage is well known in other areas such as hydrology, meteorology, finance. The significance of this theory is in the fact that unlike the other statistical methods it is focused on rare and extreme values, and not on average. It should be noted that this theory is not designed exclusively for extreme events, but for extreme values in any event. Therefore, this is a great opportunity to apply the theory and test if it could be applied in this situation. The significance of the work is the calculation of time to failure or reliability in a new way, using statistic. Another advantage of this calculation is that there is no need for technical details and it can be implemented in any part for which we need to know the time to fail in order to have appropriate maintenance, but also to maximize usage and minimize costs. In this case, calculations have been made on diesel generator fans but the same principle can be applied to any other part. The data for this paper came from a field engineering study of the time to failure of diesel generator fans. The ultimate goal was to decide whether or not to replace the working fans with a higher quality fan to prevent future failures. The results achieved in this method will show the approximation of time for which the fans will work as they should, and the percentage of probability of fans working more than certain estimated time. Extreme Value Theory can be applied not only for rare and extreme events, but for any event that has values which we can consider as extreme.

Keywords: extreme value theory, lifetime, reliability analysis, statistic, time to failure

Procedia PDF Downloads 329

Authors: O.M. Agbogidi, I.M. Onochie

Abstract:

An investigation was carried out on trace metal concentration of soils contaminated with carbide in Abraka, Delta State, Nigeria in 2014 with a view to providing baseline formation on their status relative to the control plants and to the tolerable limits recommended by World standard bodies including WHO and FAO. The metals were analyzed using the Atomic Absorption Spectrophotometer which showed an elevated level when compared with the control plots. High level of metals including Fe, Pb, Zn, Cu, Cd, Ni, Cr and arsenic were recorded and these values were significantly different (P<0.05) from values obtained from the control plots. These results are indicative of the fact that carbide polluted soil had higher level of trace metals and because these metals are non-biodegradable elements in the ecosystem, a rise to their lethal levels in food chains is envisaged due to the interdependency of plants and animals stemming from soil-water organisms interrelationship.

Keywords: bio-concentration, carbide contaminated soils, heavy metals, trace metals

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Authors: Dejan Tanikić, Miodrag Manić, Jelena Đoković, Saša Kalinović

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This paper deals with the determination of the optimum machining parameters, according to the measured and modelled data of the cutting temperature and surface roughness, during the turning of the AISI 4140 steel. The high cutting temperatures are unwanted occurences in the metal cutting process. They impact negatively on the quality of the machined part. The machining experiments were performed using different cutting regimes (cutting speed, feed rate and depth of cut), with different values of the workpiece hardness, which causes different values of the measured cutting temperature as well as the measured surface roughness. The temperature and surface roughness data were modelled after that using Response Surface Methodology (RSM). The obtained RSM models are used in the process of optimization of the cutting regimes using the Genetic Algorithms (GA) tool, which enables the metal cutting process in the optimum conditions.

Keywords: genetic algorithms, machining parameters, response surface methodology, turning process

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Authors: Dimitris Balios, Stefanos Tantos

Abstract:

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

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

Procedia PDF Downloads 155