Search results for: internal auditing role

Authors: Kasmaoui Kamal, Makhlouf farid

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This article seeks to assess the role of the level of interpersonal trust in a country in the remittance landscape. Using historical data from the 2010-2014 wave of the World Value Survey (WVS) for interpersonal trust, our findings underline the substitution role played by the interpersonal trust with remittances. More accurately, remittances tend to drop when the rate of interpersonal trust in the country of origin is high. Overall, a rise in trust is likely to underpin social cohesion, limiting, therefore, the need for remittances. These results are still fairly solid and unambiguous after controlling for confounding factors and possible reverse causality.

Keywords: interpersonal trust, remittances, social capital, social cohesion

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Authors: Sedigheh Abbasnasab Sardareh

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The current study investigates ESL teachers' voices in order to formulate further research on the effectiveness of the SBOA practices. It is an attempt to find out (1) what are ESL experienced teachers’ perceptions, experiences, attitudes, and beliefs of SBOA; (2) what teaching and learning aspects of SBOA needs focus to enhance its effectiveness; (3) external issues related to the implementation of SBOA; (4) internal issues related to the implementation of SBOA; and also (5) perceived recommendations on SBOA. The study utilized focus group discussion sessions. 9 experienced ESL (5 females and 4 males) teachers were selected based on the consent letters sent to them. These teachers had over 20 years experience in both traditional and SBOA-type assessment and the train-the-trainer experts recommended by the Ministry of Education. Respondents were guided with open-ended questions to extracts their perceived experiences implementing SBOA guided structurally by the author as the moderator. Data were first discussed with the respondents for further clarifications and then only analyzed and re-confirmed with some recommendations before the final presentation of this preliminary results were presented here. The focus group discussions yielded some important perceived views on the SBOA implementation. Some of the themes were discussed and some recommendations were proposed for further in-depth study by the Ministry of Education. Some of the future directions based on the results were also put forward. Some external and internal variables were important in order for successful implementation of SBOA. Mere implementing a policy should be taken into consideration because this might impede some of the teaching and learning processes both by the classroom stakeholders such as teachers and student. More research methods such as the use of questionnaires could be utilized to further investigate to large populations of teacher educators in Malaysia.

Keywords: school based oral assessment, Malaysia, ESL, focus group discussion

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Authors: Jun Hee Lee, Young Kyu Kim, Seong Jae Hong, Chamroeun Chhorn, Seung Woo Lee

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Roller-compacted concrete pavement (RCCP), an environmental friendly pavement of which load carry capacity benefitted from both hydration and aggregate interlock from roller compacting, demonstrated a superb structural performance for a relatively small amount of water and cement content. Even though an excellent structural performance can be secured, it is required to investigate roller-compacted concrete (RCC) under environmental loading and its long-term durability under critical conditions. In order to secure long-term durability, an appropriate internal air-void structure is required for this concrete. In this study, a method for improving the long-term durability of RCCP is suggested by analyzing the internal air-void structure and corresponding durability of RCC. The method of improving the long-term durability involves measurements of air content, air voids, and air-spacing factors in RCC that experiences changes in terms of type of air-entraining agent and its usage amount. This test is conducted according to the testing criteria in ASTM C 457, 672, and KS F 2456. It was found that the freezing-thawing and scaling resistances of RCC without any chemical admixture was quite low. Interestingly, an improvement of freezing-thawing and scaling resistances was observed for RCC with appropriate the air entraining (AE) agent content; Relative dynamic elastic modulus was found to be more than 80% for those mixtures. In RCC with AE agent mixtures, large amount of air was distributed within a range of 2% to 3%, and an air void spacing factor ranging between 200 and 300 μm (close to 250 μm, recommended by PCA) was secured. The long-term durability of RCC has a direct relationship with air-void spacing factor, and thus it can only be secured by ensuring the air void spacing factor through the inclusion of the AE in the mixture.

Keywords: durability, RCCP, air spacing factor, surface scaling resistance test, freezing and thawing resistance test

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Authors: Peyman Soltani, Mohammad Sadegh Amin Din

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The relation between religion and education has been considered for a long time. Approaching education through religion and sovereignty has been a kind of idealism in past centuries` educational systems and no opposition between religion and education has been felt. The doctrine of human education and training is mentioned in the Qur’an, as the most important reason of Prophet Mohammad ` first revelation, Verse 129 of Chapter Baqara, Verse 164 of Chapter Aali-ʻimraan and verse 2 of Chapter Jumʻah have addressed this issue. During Middle age, temples and mosques were engaged in children education. Religious materials have played an important role in the content of educational courses. In this era, the main goal of education was to study the religious books and behaving in society accordingly. Also in this training period, the European countries were considerably influenced by religion. Children in these countries were trained in churches and monasteries. Training and religion are closely connected with each other. It should be noted that experience and religious knowledge is a heart and emotional issue with no-imposition, therefore, the educational space should be designed in such a way that students, themselves, shift to experiencing some religious feelings. The important factors in Islamic Educational system are as follow: - Religious-based - Strengthening national identity - Authenticity of learner role 4- Importance of teacher` authority role. These factors are explained in Conceptual and intertwined network and in practical process, training each of them, proportional to student needs and conditions, can be the beginning of a course of religious education for students, and can strengthen other elements.

Keywords: education and training, Islamic educational system, the Qur'an, religious knowledge

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Authors: Upasana Ranjib

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Sports psychology, as a niche area, has, since the last two decades, found for itself a space within the outer peripheries of the discipline of traditional psychology. It has aimed to understand the many variables that push athletes to enhance their performances. While sociological aspects have been duly represented in academia, little has been written about the role of culture in shaping the psyche of athletes. The impact that cultures of different communities and societies have towards specifics like gender, castes, religion and race and how that helps evolve an individual has not been fully addressed. In the case of Sport, culture has made itself felt in the form of stereotypes, traditional outlooks towards sects and its implication on the engagement with sports. Culture is an environment that an individual imbibes. It is what shapes him, physically as well as mentally. Their nurture and nature both stem from it and depend on it. To realize the linkages between their nurture, nature and sports efficiency, cultural studies must collaborate in scholarship with psychology and practical sports. Cultural sports psychology would allow sports psychologists, coaches and even athletes themselves to understand the behavioural variations that affect their performance. The variations in the performance of athletes from different cultures and countries could be attributed to their socio-political, economic and environmental differences. These cultural influences shape and impact the athlete's behaviour and might lead as a gateway to understanding their skill sets and internal motivational factors. With that knowledge in mind, this paper aims to understand and reflect on how, in the present times of heavy sporting competition, shifting cultural equations and changing world dynamics, it is mandatory to infuse Cultural Studies with Sports Psychology to understand how Sports Psychologists can help and augment the performances of athletes.

Keywords: sporting performance, Asian sports, sports psychology, cultural psychology, society

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Authors: Pouya Khaleghi

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Dental implants are a successful treatment modality for restoring both function and aesthetics. Dental implant treatment has predictive results in the replacement of the lost teeth and has a high success rate even in the long term. The most important factor which is responsible for the positive course of implant treatment is the process of osseointegration between the implant structure and the host’s bone tissue. During recent years, many studies have focused on surgical and prosthetic factors, as well as the implant-related factors. However, implant failure still occurs despite the improvements that have led to the increased survival rate of dental implants, which suggests the possible role of some host-related risk factors. Vitamin D is a fat-soluble vitamin regulating calcium and phosphorus metabolism in tissues. The role of vitamin D in bone healing has been under investigation for several years. Vitamin D deficiency has also been associated with impaired and delayed callus formation and fractures healing; however, the role of vitamin D has not been clarified. Therefore, it is extremely important to study the phenomenon of a connection formed between bone tissue and the surface of a titanium implant and find correlations between the 25- hydroxycholecalciferol concentration in blood serum and the course of osseointegration. Because the processes of bone remodeling are very dynamic in the period of actual osseointegration, it is necessary to obtain the correct concentration of vitamin D3 metabolites in blood serum. In conclusion, the correct level of 25-hydroxycholecalciferol on the day of surgery and vitamin D deficiency treatment have a significant influence on the increase in the bone level at the implant site during the process of osseointegration assessed radiologically.

Keywords: implant, osseointegration, vitamin d, dental

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Authors: Júlia Massadas

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The objective of this paper is to analyze the role played by the institute of the public hearings in the Brazilian Supreme Court. The public hearings are regulated since 1999 by the Brazilian Laws nº 9.868, nº 9.882 and by the Intern Regiment of the Brazilian Supreme Court. According to this legislation, the public hearings are supposed to be called when a matter of circumstance of fact must be clarified, what can be done through the hearing of the testimonies of persons with expertise and authority in the theme related to the cause. This work aims to investigate what is the role played by the public hearings and by the experts in the Brazilian Supreme Court. The hypothesis of this research is that: (I) The public hearings in the Brazilian Supreme Court are used to uphold a rhetoric of a democratic legitimacy of the Court`s decisions; (II) The Legislative intentions have been distorted. To test this hypothesis, the adopted methodology involves an empirical study of the Brazilian jurisprudence. As a conclusion, it follows that the public hearings convened by the Brazilian Supreme Court do not correspond, in practice, to the role assigned to them by the Congress since they do not serve properly to epistemic interests. The public hearings not only do not legitimate democratically the decisions, but also, do not properly clarify technical issues.

Keywords: Brazilian Supreme Court, constitutional law, public hearings, epistemic competence, legal authority

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Authors: John Akpesiri Olotewo

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One of the controversies in existing marketing literatures is on how to retain existing and new customers to have repurchase intention in the long-run; however, empirical answer to this question is scanty in existing studies. Thus, this study investigates the moderating effect of consumer loyalty on long-run repurchase intentions in telecommunication industry using Lagos State environs. The study adopted field survey research design using questionnaire to elicit responses from 250 respondents who were selected using random and stratified random sampling techniques from the telecommunication industry in Lagos State, Nigeria. The internal consistency of the research instrument was verified using the Cronbach’s alpha, the result of 0.89 implies the acceptability of the internal consistency of the survey instrument. The test of the research hypotheses were analyzed using Pearson Product Method of Correlation (PPMC), simple regression analysis and inferential statistics with the aid of Statistical Package for Social Science version 20.0 (SPSS). The study confirmed that customer satisfaction has a significant relationship with customer loyalty in the telecommunication industry; also Service quality has a significant relationship with customer loyalty to a brand; loyalty programs have a significant relationship with customer loyalty to a network operator in Nigeria and Customer loyalty has a significant effect on the long run repurchase intentions of the customer. The study concluded that one of the determinants of long term profitability of a business entity is the long run repurchase intentions of its customers which hinges on the level of brand loyalty of the customer. Thus, it was recommended that service providers in Nigeria should improve on factors like customer satisfaction, service quality, and loyalty programs in order to increase the loyalty of their customer to their brands thereby increasing their repurchase intentions.

Keywords: customer loyalty, long run repurchase intentions, brands, service quality and customer satisfaction

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Authors: Summer Hassan, David Crossman

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Myocardial fibrosis (MF) has been loosely defined as the process occurring in the pathological remodeling of the myocardium due to excessive production and deposition of extracellular matrix (ECM) proteins, including collagen. This reduces tissue compliance and accelerates progression to heart failure, as well as affecting the electrical properties of the myocytes resulting in arrhythmias. Microscopic interrogation of MF is key to understanding the molecular orchestrators of disease. It is well-established that recruitment and stimulation of myofibroblasts result in Collagen deposition and the resulting expansion in the ECM. Many types of Collagens have been identified and implicated in scarring of tissue. In a series of experiments conducted at our lab, we aim to elucidate the role collagen VI plays in the development of myocardial fibrosis and its direct impact on myocardial function. This was investigated through an animal experiment in Rats with Collagen VI knockout diseased and healthy animals as well as Collagen VI wild diseased and healthy rats. Echocardiogram assessments of these rats ensued at four-time points, followed by microscopic interrogation of the myocardium aiming to correlate the role collagen VI plays in myocardial function. Our results demonstrate a deterioration in cardiac function as represented by the ejection fraction in the knockout healthy and diseased rats. This elucidates a potential protective role that collagen-VI plays following a myocardial insult. Current work is dedicated to the microscopic characterisation of the fibrotic process in all rat groups, with the results to follow.

Keywords: heart failure, myocardial fibrosis, collagen, echocardiogram, confocal microscopy

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Authors: Gurlal Singh, Rupinder Singh

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The possible role of the engine brake is to convert a power-producing engine into a power-absorbing retarding mechanism. In this braking system, exhaust gas (EG) from the internal combustion (IC) engines is used to operate air brake in the automobiles. Airbrake is most used braking system in vehicles. In the proposed model, instead of air brake, EG is used to operate the brake lever and stored in a specially designed tank. This pressure of EG is used to operate the pneumatic cylinder and brake lever. Filters used to remove the impurities from the EG, then it is allowed to store in the tank. Pressure relief valve is used to achieve a specific pressure in the tank and helps to avoid further damage to the tank as well as in an engine. The petrol engine is used in the proposed EG braking system. The petrol engine is chosen initially because it produces less impurity in the exhaust than diesel engines. Moreover, exhaust brake system (EBS) for the Diesel engines is composed of gate valve, pneumatic cylinder and exhaust brake valve with the on-off solenoid. Exhaust brake valve which is core component of EBS should have characteristics such as high reliability and long life. In a diesel engine, there is butterfly valve in exhaust manifold connected with solenoid switch which is used to on and off the butterfly valve. When butterfly valve closed partially, then the pressure starts built up inside the exhaust manifold and cylinder that actually resist the movement of piston leads to crankshaft getting stops resulting stopping of the flywheel. It creates breaking effect in a diesel engine. The exhaust brake is a supplementary breaking system to the service brake. It is noted that exhaust brake increased 2-3 fold the life of service brake may be due to the creation of negative torque which retards the speed of the engine. More study may also be warranted for the best suitable design of exhaust brake in a diesel engine.

Keywords: exhaust gas, automobiles, solenoid, airbrake

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Authors: Maliheh Raji, Hossein Abolghasemi, Jaber Safdari, Ali Kargari

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Dysprosium is a rare earth element which is essential for many growing high-technology applications. Dysprosium along with neodymium plays a significant role in different applications such as metal halide lamps, permanent magnets, and nuclear reactor control rods preparation. The purification and separation of rare earth elements are challenging because of their similar chemical and physical properties. Among the various methods, membrane processes provide many advantages over the conventional separation processes such as ion exchange and solvent extraction. In this work, selective extraction and separation of dysprosium from aqueous solutions containing an equimolar mixture of dysprosium and neodymium by emulsion liquid membrane (ELM) was investigated. The organic membrane phase of the ELM was a nanofluid consisting of multiwalled carbon nanotubes (MWCNT), Span80 as surfactant, Cyanex 272 as carrier, kerosene as base fluid, and nitric acid solution as internal aqueous phase. Factors affecting separation of dysprosium such as carrier concentration, MWCNT concentration, feed phase pH and stripping phase concentration were analyzed using Taguchi method. Optimal experimental condition was obtained using analysis of variance (ANOVA) after 10 min extraction. Based on the results, using MWCNT nanofluid in ELM process leads to increase the extraction due to higher stability of membrane and mass transfer enhancement and separation factor of 6 for dysprosium over neodymium can be achieved under the optimum conditions. Additionally, demulsification process was successfully performed and the membrane phase reused effectively in the optimum condition.

Keywords: emulsion liquid membrane, MWCNT nanofluid, separation, Taguchi method

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Authors: Auezhan Amanov, Inho Cho, Young-Sik Pyun

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Control element drive mechanism (CEDM) nozzle is manufactured as welded on the reactor vessel and currently uses Alloy 690 material. The top of the reactor is equipped with about 100 CEDM nozzles with an internal diameter of about 70 mm. Relatively large Inlet/Outlet nozzles are equipped with two outlet nozzles and four inlet nozzles on the reactor wall. The inner diameter of the nozzle is vulnerable to stress corrosion cracking (SCC), and in order to solve this problem, an ultrasonic nanocrystal surface modification (UNSM) treatment is performed on the inner diameter of the nozzle and the weld surface. The ultimate goal is to improve the service life of parts by applying compressive residual stress and suppressing primary water stress corrosion cracking (PWSCC). The main purpose is to design and fabricate a UNSM treatment device for the internal diameter processing of CEDM nozzles and inlet/outlet nozzles. In order to develop the system, the basic technology such as the development of UNSM tooling is developed and the mechanical properties and fatigue performance of before and after UNSM treatment of reactor nozzle material made of Ni-based alloys using the specimen are compared and evaluated. The inner diameter of the nozzle was treated by a newly developed UNSM treatment under the optimized treatment parameters. It was found that the mechanical properties and fatigue performance of nozzle were improved in comparison with the untreated nozzle, which may be attributed to the increase in hardness, induced compressive residual stress.

Keywords: control element drive mechanism nozzle, fatigue, Ni-based alloy, ultrasonic nanocrystal surface modification, UNSM

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Authors: Fernández-Brito David, Lopez-Medina Javier Alonso, Murillo-Bracamontes Eduardo Antonio, Palomino-Ovando Martha Alicia, Gervacio-Arciniega José Juan

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Magnetic Force Microscopy (MFM) is an Atomic Force Microscopy (AFM) technique that characterizes, at a nanometric scale, the magnetic properties of ferromagnetic materials. Conventional MFM works by scanning in two different AFM modes. The first one is tapping mode, in which the cantilever has short-range force interactions with the sample, with the purpose to obtain the topography. Then, the lift AFM mode starts, raising the cantilever to maintain a fixed distance between the tip and the surface of the sample, only interacting with the magnetic field forces of the sample, which are long-ranged. In recent years, there have been attempts to improve the MFM technique. Bimodal MFM was first theoretically developed and later experimentally proven. In bimodal MFM, the AFM internal piezoelectric is used to cause the cantilever oscillations in two resonance modes simultaneously, the first mode detects the topography, while the second is more sensitive to the magnetic forces between the tip and the sample. However, it has been proven that the cantilever vibrations induced by the internal AFM piezoelectric ceramic are not optimal, affecting the bimodal MFM characterizations. Moreover, the Secondary Resonance Magnetic Force Microscopy (SR-MFM) was developed. In this technique, a coil located below the sample generates an external magnetic field. This alternating magnetic field excites the cantilever at a second frequency to apply the Bimodal MFM mode. Nonetheless, for ferromagnetic materials with a low coercive field, the external field used in SR-MFM technique can modify the magnetic domains of the sample. In this work, a Hybrid Bimodal MFM (HB-MFM) technique is proposed. In HB-MFM, the bimodal MFM is used, but the first resonance frequency of the cantilever is induced by the magnetic field of the ferromagnetic sample due to its vibrations caused by a piezoelectric element placed under the sample. The advantages of this new technique are demonstrated through the preliminary results obtained by HB-MFM on a hard disk sample. Additionally, traditional two pass MFM and HB-MFM measurements were compared.

Keywords: magnetic force microscopy, atomic force microscopy, magnetism, bimodal MFM

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Authors: Mahdi Momeni

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The arrival of Mysticism to the subcontinent can be generally divided into two periods. The first period, was the Sporadic arrival of Sufis whom were traveling to the subcontinent according to the tradition of disquisition and the second period was; when the Sufi dynasties were sending missionaries and caliphs to guide and promote people from different direction to that land. Among the Sufi dynasty that entered to India in the thirteenth century, two dynasties of Chishti and Suhrawardîya were more successful than other Sufi dynasties. And thus they are very important in the spread of Islam and Mysticism to the subcontinent. Suhrawardiyya dynasty was founded by Sheikh Ziauddin Abu Najib Suhrawardi and was developed and spread by his nephew Sheikh Shahabuddin Suhrawardi Abo hafs Omar. Sheikh Shahabuddin sent many Caliphs and missionaries to India. Among these missionaries were People like Sultan Sakhi Sarwar, Seyyed Noureddin Mobarak Ghaznavi, Sheikh Jalal al-din Tabrizi and Sheikh Zakariya Multani. Since Suhrawardiyya doctrine relies on Asceticism and Sharia, so one of the important elements among Suhrawardiyya missionaries was inviting people to Islam. Accordingly Sheikh Shahab Caliphs had a great role in the spread of Islam and Mysticism in different territories, especially India. Such that it can be pointed out is the the role of Sheikh Baha-ud-din Zakariya Multani, the founder of Suhrawardiyya Dynasty in India. Sheikh Zakaria Multani after working in three areas, establishing monasteries, training managers, having numerous trips to different places, participating to social affairs provided the spread of Islam and Mysticism in subcontinent. This paper studies his role and actions in the subcontinent.

Keywords: islam, sufism, Suhrawardiyya, subcontinent, Multan

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Authors: Nei-Ching Yeh

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This study describes undergraduate casual-leisure information behaviors relevant to online videos. Diaries and in-depth interviews were used to collect data. Twenty-four undergraduates participated in this study (9 men, 15 women; all were aged 18–22 years). This study presents a model of casual-leisure information behaviors and contributes new insights into user experience in casual-leisure settings, such as online video programs, with implications for other information domains.

Keywords: casual-leisure information behaviors, information behavior, online videos, role

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Authors: Doaa Nounou

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This research examines the public policy energy subsidies reform efforts in Egypt since 2014. Egypt’s widely used energy subsidies have been controversial since they were first introduced, as they inadequately target the poorest part of the population. Also, their effect on economic development and democratic transition became very challenging in recent years. This research argues that although subsidy reform is a highly politicalized issue in democratizing countries, there are still a number of pragmatic public policies that can be applied to make the subsidy system function more efficiently and at the same time decrease inequality which could facilitate a more orderly and peaceful transition to democracy. Therefore, this research attempts to study the role of the executive branch in reforming the subsidy programmes to support the poor and bring about structural changes to achieve social justice and economic growth. This research also attempts to analyze the role of the military and civil society in reforming the subsidy system. Moreover, it attempts to discuss the role of the state media in social mobilization to rationalize consumption and its contribution to subsidies reform.

Keywords: subsidies, public policy, political economy, democratization, equality

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Authors: Csaba Kalman

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In spite of the existence of numerous second language (L2) motivation theories, the teacher’s role in motivating learners has remained an under-researched niche to this day. If we narrow down our focus on the teacher’s role on motivating adult learners of English in an English as a Foreign Language (EFL) context in corporate environments, empirical research is practically non-existent. This study fills the above research niche by exploring the most motivating aspects of the teacher’s personality, behaviour, and teaching practices that affect adult learners’ L2 motivation in corporate contexts in Hungary. The study was conducted in a wide range of industries in 18 organisations that employ over 250 people in Hungary. In order to triangulate the research, 21 human resources managers, 18 language teachers, and 466 adult learners of English were involved in the investigation by participating in interview studies, and quantitative questionnaire studies that measured ten scales related to the teacher’s role, as well as two criterion measure scales of intrinsic and extrinsic motivation. The qualitative data were analysed using a template organising style, while descriptive, inferential statistics, as well as multivariate statistical techniques, such as correlation and regression analyses, were used for analysing the quantitative data. The results showed that certain aspects of the teacher’s personality (thoroughness, enthusiasm, credibility, and flexibility), as well as preparedness, incorporating English for Specific Purposes (ESP) in the syllabus, and focusing on the present, proved to be the most salient aspects of the teacher’s motivating influence. The regression analyses conducted with the criterion measure scales revealed that 22% of the variance in learners’ intrinsic motivation could be explained by the teacher’s preparedness and appearance, and 23% of the variance in learners’ extrinsic motivation could be attributed to the teacher’s personal branding and incorporating ESP in the syllabus. The findings confirm the pivotal role teachers play in motivating L2 learners independent of the context they teach in; and, at the same time, call for further research so that we can better conceptualise the motivating influence of L2 teachers.

Keywords: adult learners, corporate contexts, motivation, teacher’s role

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Authors: Seyedmohsen Mortazavi

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The purpose of this research is to investigate the personality types of internal auditors on the quality of financial reporting in companies admitted to the Tehran Stock Exchange. Personality type is one of the issues that emphasizes the field of auditors' behavior, and this field has attracted the attention of shareholders and stock companies today, because the auditors' personality can affect the type of financial reporting and its quality. The research is applied in terms of purpose and descriptive and correlational in terms of method, and a researcher-made questionnaire was used to check the research hypotheses. The statistical population of the research is all the auditors, accountants and financial managers of the companies admitted to the Tehran Stock Exchange, and due to their large number and the uncertainty of their exact number, 384 people have been considered as a statistical sample using Morgan's table. The researcher-made questionnaire was approved by experts in the field, and then its validity and reliability were obtained using software. For the validity of the questionnaire, confirmatory factor analysis was first examined, and then using divergent and convergent validity; Fornell-Larker and cross-sectional load test of the validity of the questionnaire were confirmed; Then, the reliability of the questionnaire was examined using Cronbach's alpha and composite reliability, and the results of these two tests showed the appropriate reliability of the questionnaire. After checking the validity and reliability of the research hypotheses, PLS software was used to check the hypotheses. The results of the research showed that the personalities of internal auditors can affect the quality of financial reporting; The personalities investigated in this research include neuroticism, extroversion, flexibility, agreeableness and conscientiousness, all of these personality types can affect the quality of financial reporting.

Keywords: flexibility, quality of financial reporting, agreeableness, conscientiousness

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Authors: Filip Franciszek Karuga, Szymon Turkiewicz, Marta Ditmer, Marcin Sochal, Piotr Białasiewicz, Agata Gabryelska

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Circadian rhythm, an internal coordinator of physiological processes is composed of a set of semi-autonomous clocks. Clocks are regulated through the expression of circadian clock genes which form feedback loops, creating an oscillator. The primary loop consists of activators: CLOCK, BMAL1 and repressors: CRY, PER. CLOCK can be substituted by the Neuronal PAS Domain Protein 2 (NPAS2). Orphan nuclear receptor (REV-ERB-α) is a component of the secondary major loop, modulating the expression of BMAL1. Circadian clocks might be disrupted by the obstructive sleep apnea (OSA), which has also been associated with type II diabetes mellitus (DM2). Interestingly, studies suggest that dysregulation of NPAS2 and REV-ERB-α might contribute to the pathophysiology of DM2 as well. The goal of our study was to examine the role of NPAS2 and REV-ERB-α in DM2 in OSA patients. After examination of the clinical data, all participants underwent polysomnography (PSG) to assess their apnea-hypopnea index (AHI). Based on the acquired data participants were assigned to one of 3 groups: OSA (AHI>30, no DM2; n=17 for NPAS2 and 34 for REV-ERB-α), DM2 (AHI>30 + DM2; n=7 for NPAS2 and 15 for REV-ERB-α) and control group (AHI<5, no DM2; n=16 for NPAS2 and 31 for REV-ERB-α). ELISA immunoassay was performed to assess the serum protein level of REV-ERB-α and NPAS2. The only statistically significant difference between groups was observed in NPAS2 protein level (p=0.037). Post-hoc analysis showed significant differences between the OSA and the control group (p=0.017). AHI and NPAS2 level was significantly correlated (r=-0.478, p=0.002) in all groups. A significant correlation was observed between the REV-ERB-α level and sleep efficiency (r=0.617, p=0.005) as well as sleep maintenance efficiency (r=0.645, p=0.003) in the OSA group. We conclude, that NPAS2 is associated with OSA severity and might contribute to metabolic sequelae of this disease. REV-ERB-α on the other hand can influence sleep continuity and efficiency.

Keywords: OSA, diabetes mellitus, endocrinology, chronobiology

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Authors: N. V. Klassen, A. A. Vasin, A. M. Likhter, K. A. Voronin, A. V. Mariasevskaya, I. M. Shmit’ko

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Regular patterning in mixtures of bio-polymers (chitosan and collagen) and nanoparticles in water suspensions has been found by means of optical microscopy. The patterning was created either by external electrical field of moderate amplitude (200–1000 v/cm) or spontaneously. Simultaneously with the patterning pushing out of water drops mixed with nanoparticles to the external regions was observed. These phenomena are explained by interactions of charged bio-polymers and nanoparticles with external and internal electrical fields as well as with the regions of decreased dielectrical permittivity surrounding nano-objects in water which possesses anomalously high dielectrical permittivity. Electrical charges of opposite signs of the nano-objects induce their mutual attraction whereas dipole moments created around these nano-objects by the electrical fields are pushing these particles to the regions with lower fields. Due to this reason, non-homogeneities of dielectrical permittivity around nano-objects immersed into water suspension induces mutual repulsion of the objects. This spatial decrease of this repulsion with the inter-particle distances is more sharp than that of the Coulomb attraction. So, at longer distances, the attractions are stronger whereas at shorter distances the repulsion prevails. At a certain distance these two forces compensate each other creating the equilibrium state of the mixture of nano-objects with opposite charges. When the groups of positive and negative nano-objects consist from identical particles, quasi-periodical pattern of the suspension is observed like mesoscopic two-dimensional super-crystal. These results can clarify the mechanisms of healing of internal organs with direct or alternative electrical fields.

Keywords: bio-polymers, chitosan, collagen, nanoparticles, Coulomb attraction, polarization repulsion, periodical patterning, electrical low frequency resonances

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Authors: Merav Ben Natan, May Revach, Or Sade, Yaniv Yonay, Yaron Berkovich

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Background: The inclusion of nurse practitioners (NPs) specializing in orthopedics holds promise for enhancing the quality of care for orthopedic patients. Understanding patients’ perspectives on this role is crucial for evaluating the feasibility and acceptance of integrating NPs into orthopedic settings. This study aims to explore the receptiveness of orthopedic patients to treatment by orthopedic NPs and examines potential associations between patients’ willingness to engage with NPs, their familiarity with the NP role, perceptions of nursing, and satisfaction with orthopedic nursing care. Methods: This cross-sectional study involved patients admitted to an orthopedic department at a central Israeli hospital between January and February 2023. Data was collected using a validated questionnaire consisting of five sections, reviewed by content experts. Statistical analyses were conducted using SPSS and included descriptive statistics, independent samples t-tests, Pearson correlations, and linear regression. Results: Participants in the study showed a moderate willingness to receive treatment from orthopedic NPs, with more than two-thirds expressing strong openness. Patients were generally receptive to NPs performing various clinical tasks, though there was less enthusiasm for NPs’ involvement in medication management and preoperative evaluations. Positive attitudes towards nurses and familiarity with the NP role were significant predictors of patient receptiveness to NP treatment. Conclusion: Patient acceptance of orthopedic NPs varies across different aspects of care. While there is a general willingness to receive care from NPs, these nuanced preferences must be considered when implementing NPs in orthopedic settings. Awareness and positive perceptions of the NP role play crucial roles in shaping patients’ willingness to engage with NPs.

Keywords: orthopedic nurse practitioners, patient receptiveness, perceptions of nursing, clinical tasks

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Authors: Hatem H.Saleh

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The aim of the study was to examine the effect of different concentrations of crude actinidin enzyme extract from kiwifruit juice and distilled water on some quality attributes of Awassi rams meats. Twelve Awassi rams were divided into four groups, After exsanguinations of rams carcasses they were infused (10% body weight) with crude of actinidin enzyme extract of kiwifruit juice with 10 and 15% of extract, and other group was infused with distilled water and were compared with other groups a non infusion treatment which were acted as a control. Thereafter samples from two main muscles, namely longissimus dorsi (LD) and Semimembranosus (SM) of the carcasses was chilled then stored in freezing, until testing time . The results showed a decrease in the rate pH decline on LD and SM muscle which was measured at time (0, 3, 6, 9, 12, 24 hours) postmortem among different treatments, It also reported lower values of the rate pH on the LD and SM muscle during the first of 12 hrs postmortem. No significant differences of the rate internal meat temperature in LD and SM muscle were observed among treatments postmortem except decreased of internal meat temperature during 3 hours postmortem when treated with enzyme extract. The results recorded higher values of glycolysis rate (R-value) in LD and SM muscle when treated with enzyme extract. Treated LD and LM muscle samples with 10 and 15% of crude actinidin enzyme extract of kiwifruit juice led to improve water holding capacity and higher significant differences in total tyrosine/ tryptophan index (T.T/T) in LD and SM muscles comparison with treatment control. It could be concluded that extract of kiwifruit juice infusion is could be used to improve of meat tenderization.

Keywords: extract of kiwifruit, decline of pH and Temperature , R-value, tyrosine / tryptophan index, sheep meat

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Authors: Kari Bjorn

Abstract:

Team learning has been studied and modeled as double loop model and its variations. Also, metacognition has been suggested as a concept to describe the nature of team learning to be more than a simple sum of individual learning of the team members. Team learning has a positive correlation with both individual motivation of its members, as well as the collective factors within the team. Team learning of previously very independent members of two teaching teams is analyzed. Applied Science Universities are training future professionals with ever more diversified and multidisciplinary skills. The size of the units of teaching and learning are increasingly larger for several reasons. First, multi-disciplinary skill development requires more active learning and richer learning environments and learning experiences. This occurs on students teams. Secondly, teaching of multidisciplinary skills requires a multidisciplinary and team-based teaching from the teachers as well. Team formation phases have been identifies and widely accepted. Team role stress has been analyzed in project teams. Projects typically have a well-defined goal and organization. This paper explores team stress of two teacher teams in a parallel running two course units in engineering education. The first is an Industrial Automation Technology and the second is Development of Medical Devices. The courses have a separate student group, and they are in different campuses. Both are run in parallel within 8 week time. Both of them are taught by a group of four teachers with several years of teaching experience, but individually. The team role stress scale items - the survey is done to both teaching groups at the beginning of the course and at the end of the course. The inventory of questions covers the factors of ambiguity, conflict, quantitative role overload and qualitative role overload. Some comparison to the study on project teams can be drawn. Team development stage of the two teaching groups is different. Relating the team role stress factors to the development stage of the group can reveal the potential of management actions to promote team building and to understand the maturity of functional and well-established teams. Mature teams indicate higher job satisfaction and deliver higher performance. Especially, teaching teams who deliver highly intangible results of learning outcome are sensitive to issues in the job satisfaction and team conflicts. Because team teaching is increasing, the paper provides a review of the relevant theories and initial comparative and longitudinal results of the team role stress factors applied to teaching teams.

Keywords: engineering education, stress, team role, team teaching

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Authors: Somaiya Mateen, Shagufta Moin, Abdul Qayyum, Atif Zafar

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Cytokines and reactive species play an important role in the pathophysiology of rheumatoid arthritis (RA). This study was done to determine the levels of reactive oxygen and nitrogen species (ROS and RNS), inflammatory cytokines and the markers of protein, DNA and lipid oxidation in the blood of RA patients, with the aim to study the antioxidant and anti-inflammatory role of moderate intensity exercises in the management of RA. RA patients were subdivided into two groups- first group (n=30) received treatment with conventional RA drugs while the second group (n=30) received moderate exercise therapy along with the conventional drugs for a period of 12 weeks. The levels of ROS, RNS, inflammatory cytokines and markers of biomolecule oxidation were monitored before and after 12 weeks of treatment. RA patients showed a marked increase in the levels of ROS, RNS, inflammatory cytokines, lipid, protein and DNA oxidation as compared to the healthy controls. These parameters were ameliorated after treatment with drugs alone and exercise combined with drugs, with the amelioration being more significant in patients given drugs along with the moderate intensity exercise treatment. In conclusion, the role of ROS, RNS and inflammatory cytokines in the pathogenesis of RA has been confirmed by this study. These may also serve as potential biomarker for assessing the disease severity. Finally, the addition of moderate intensity exercises in the management of RA may be of great value.

Keywords: rheumatoid arthritis, reactive oxygen species, inflammatory cytokines, moderate intensity exercises

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Authors: Eder Amayuelas, Begoña Bazán, M. Karmele Urtiaga, Gotzone Barandika, María I. Arriortua

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Metal Organic Frameworks (MOFs) have attracted great interest in recent years, taking a lead role in the field of catalysis, drug delivery, sensors and absorption. In the past decade, promising results have been reported specifically in the field of adsorption, based on the topology and chemical features of this type of porous material. Thus, its application in industry and environment for the adsorption of pollutants is presented as a response to an increasingly important need. In this area, organic dyes are nowadays widely used in many industries including medicine, textile, leather, printing and plastics. The consequence of this fact is that dyes are present as emerging pollutants in soils and water where they remain for long periods of time due to their high stability, with a potential risk of toxicity in wildlife and in humans. On the other hand, the presence of iodine in soils, water and gas as a nuclear activity pollutant product or its extended use as a germicide is still a problem in many countries, which indicates the imperative need for its removal. In this context, this work presents the characterization as an adsorbent of the activated compound αMOP@Ei2-1 obtained from the already reported [Cu₂₄(m-BDC)₂₄(DMF)₂₀(H₂O)₄]•24DMF•40H₂O (MOP@Ei2-1), where m-BDC is the 1,3-benzenedicarboxylic ligand and DMF is N,N′-dimethylformamide. The structure of MOP@Ei2-1 consists of Cu24 clusters arranged in such a way that 12 paddle-wheels are connected through m-BDC ligands. The clusters exhibit an internal cavity where crystallization molecules of DMF and water are located. Adsorption of dyes and iodine as pollutant examples has been carried out, focusing attention on the kinetics of the rapid process.

Keywords: adsorption, organic dyes, iodine, metal organic frameworks

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Authors: Erdal Eroğlu, Özhan Çetinkaya

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The purpose of this paper is to show how state plays a regulatory role in the relations of distribution by analyzing tax and expenditure in Turkey. This paper has two main arguments. First, state intervenes in economic and social life via budget policies and steers the relations of distribution within the scope of the reproduction of the capital accumulation and legitimacy. Secondly, a great amount of public expenditure benefits capital owners while state gains its tax income mainly from low and middle income groups.

Keywords: distribution, public expenditure, state budget, taxes

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Authors: Chengcao Sun, Shujun Li, Cuili Yang, Yongyong Xi, Liang Wang, Feng Zhang, Dejia Li

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Hsa-miRNA-139-5p (miR-139-5p) has recently been discovered having anticancer efficacy in different organs. However, the role of miR-139-5p on lung cancer is still ambiguous. In this study, we investigated the role of miR-139-5p on development of lung cancer. Results indicated miR-139-5p was significantly down-regulated in primary tumor tissues and very low levels were found in a non-small cell lung cancer (NSCLC) cell lines. Ectopic expression of miR-139-5p in NSCLC cell lines significantly suppressed cell growth through inhibition of cyclin D1 and up-regulation of p57(Kip2). In addition, miR-139-5p induced apoptosis, as indicated by up-regulation of key apoptosis gene cleaved caspase-3, and down-regulation of anti-apoptosis gene Bcl2. Moreover, miR-139-5p inhibited cellular metastasis through inhibition of matrix metalloproteinases (MMP)-7 and MMP-9. Further, oncogene c-Met was revealed to be a putative target of miR-139-5p, which was inversely correlated with miR-139-5p expression. Taken together, our results demonstrated that miR-139-5p plays a pivotal role in lung cancer through inhibiting cell proliferation, metastasis, and promoting apoptosis by targeting oncogenic c-Met.

Keywords: hsa-miRNA-139-5p (miR-139-5p), c-Met, non-small cell lung cancer (NSCLC), proliferation, apoptosis

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Authors: Erin Lynne Plettenberg, Jeremy Vickery

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In an access-control situation, the role of a user determines whether a data request is appropriate. This paper combines vetted web mining and logic modeling to build a lightweight system for determining the role of a health care provider based only on their prior authorized requests. The model identifies provider roles with 100% recall from very little data. This shows the value of vetted web mining in AI systems, and suggests the impact of the ICD classification on medical practice.

Keywords: electronic medical records, information extraction, logic modeling, ontology, vetted web mining

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Authors: V. K. Banga

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Robots are now playing a very promising role in industries. Robots are commonly used in applications in repeated operations or where operation by human is either risky or not feasible. In most of the industrial applications, robotic arm manipulators are widely used. Robotic arm manipulator with two link or three link structures is commonly used due to their low degrees-of-freedom (DOF) movement. As the DOF of robotic arm increased, complexity increases. Instrumentation involved with robotics plays very important role in order to interact with outer environment. In this work, optimal control for movement of various DOFs of robotic arm using various soft computing techniques has been presented. We have discussed about different robotic structures having various DOF robotics arm movement. Further stress is on kinematics of the arm structures i.e. forward kinematics and inverse kinematics. Trajectory planning of robotic arms using soft computing techniques is demonstrating the flexibility of this technique. The performance is optimized for all possible input values and results in optimized movement as resultant output. In conclusion, soft computing has been playing very important role for achieving optimized movement of robotic arm. It also requires very limited knowledge of the system to implement soft computing techniques.

Keywords: artificial intelligence, kinematics, robotic arm, neural networks, fuzzy logic

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Authors: Abdelkader Guendouz, Fatima Zohra Adel

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Since about two decades, the Algerian government created a new instrument in the field of its fiscal policy, which is the FRR (Fonds de Régulation des Recettes). The FRR is a sovereign fund, which the initial role was saving the surplus generated by the fixation of a referential oil price to establish the state budget in the aim equilibrium between budgetary incomes and public expenditures. After a while, the government turns to use this instrument in boosting the public investment more than keeping for funding a deficit budget in periods of crisis. This lead to ask some justified questions about the efficiency of this sovereign fund and its real role.

Keywords: FRR sovereign fund, public expenditures, public investment, efficiency

Procedia PDF Downloads 337