Search results for: trait specific marker
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 8317

Search results for: trait specific marker

7327 Teaching Audiovisual Translation (AVT):Linguistic and Technical Aspects of Different Modes of AVT

Authors: Juan-Pedro Rica-Peromingo

Abstract:

Teachers constantly need to innovate and redefine materials for their lectures, especially in areas such as Language for Specific Purposes (LSP) and Translation Studies (TS). It is therefore essential for the lecturers to be technically skilled to handle the never-ending evolution in software and technology, which are necessary elements especially in certain courses at university level. This need becomes even more evident in Audiovisual Translation (AVT) Modules and Courses. AVT has undergone considerable growth in the area of teaching and learning of languages for academic purposes. We have witnessed the development of a considerable number of masters and postgraduate courses where AVT becomes a tool for L2 learning. The teaching and learning of different AVT modes are components of undergraduate and postgraduate courses. Universities, in which AVT is offered as part of their teaching programme or training, make use of professional or free software programs. This paper presents an approach in AVT withina specific university context, in which technology is used by means of professional and nonprofessional software. Students take an AVT subject as part of their English Linguistics Master’s Degree at the Complutense University (UCM) in which they are using professional (Spot) and nonprofessional (Subtitle Workshop, Aegisub, Windows Movie Maker) software packages. The students are encouraged to develop their tasks and projects simulating authentic professional experiences and contexts in the different AVT modes: subtitling for hearing and deaf and hard of hearing population, audio description and dubbing. Selected scenes from TV series such as X-Files, Gossip girl, IT Crowd; extracts from movies: Finding Nemo, Good Will Hunting, School of Rock, Harry Potter, Up; and short movies (Vincent) were used. Hence, the complexity of the audiovisual materials used in class as well as the activities for their projects were graded. The assessment of the diverse tasks carried out by all the students are expected to provide some insights into the best way to improve their linguistic accuracy and oral and written productions with the use of different AVT modes in a very specific ESP university context.

Keywords: ESP, audiovisual translation, technology, university teaching, teaching

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7326 Effect of Marketing Strategy on the Performance of Small and Medium Enterprises in Nigeria

Authors: Kadiri Kayode Ibrahim, Kadiri Omowunmi

Abstract:

The research study was concerned with an evaluation of the effect of marketing strategy on the performance of SMEs in Abuja. This was achieved, specifically, through the examination of the effect of disaggregated components of Marketing Strategy (Product, Price, Promotion, Placement and Process) on Sales Volume (as a proxy for performance). The study design was causal in nature, with the use of quantitative methods involving a cross-sectional survey carried out with the administration of a structured questionnaire. A multistage sample of 398 respondents was utilized to provide the primary data used in the study. Subsequently, path analysis was employed in processing the obtained data and testing formulated hypotheses. Findings from the study indicated that all modeled components of marketing strategy were positive and statistically significant determinants of performance among businesses in the zone. It was, therefore, recommended that SMEs invest in continuous product innovation and development that are in line with the needs and preferences of the target market, as well as adopt a dynamic pricing strategy that considers both cost factors and market conditions. It is, therefore, crucial that businesses in the zone adopt marker communication measures that would stimulate brand awareness and increase engagement, including the use of social media platforms and content marketing. Additionally, owner-managers should ensure that their products are readily available to their target customers through an emphasis on availability and accessibility measures. Furthermore, a commitment to consistent optimization of internal operations is crucial for improved productivity, reduced costs, and enhanced customer satisfaction, which in turn will positively impact their overall performance.

Keywords: product, price, promotion, placement

Procedia PDF Downloads 50
7325 Identity of Indian Migrants and Muslim Refugee Women in Sydney, Australia

Authors: Sheikh, R. Author, Bhardwaj S. Author, Jr.

Abstract:

The emphasis of this paper is to investigate the identity shifts experienced within the Indian community and among Muslim refugee women in Sydney. Using Goffman’s paradigm of everyday interactions, attention is paid to how migrants navigate and perform their multiple identities in their daily life. By focusing on narratives of the migrant- migration is understood as processual instead of a one time decision of re-location. The paper aims to highlight how individuals choose and re-adapt their cultural and social practices within the context of Australia. Migrant narratives are rooted in specific socio-cultural settings of one’s own community as well as the nature of migration to a specific country. Differences and similarities will be observed within the Indian community, and among Muslim refugee women in terms of how identity is negotiated, social networks are re-established in Australia. Some attention will also be paid to difficulties that are being faced by migrants-especially in terms of Muslim identity for Refugee women, particularly in terms of assimilation, building on Ghassan Hage’s use of appraisal theory and how a diversity of language and religion is accommodated within the Indian community. By using two diverse groups, it would be able to identify and contrast migrant experiences.

Keywords: identity, migrant, refugee, women, assimilation, narratives

Procedia PDF Downloads 196
7324 Resisting Adversarial Assaults: A Model-Agnostic Autoencoder Solution

Authors: Massimo Miccoli, Luca Marangoni, Alberto Aniello Scaringi, Alessandro Marceddu, Alessandro Amicone

Abstract:

The susceptibility of deep neural networks (DNNs) to adversarial manipulations is a recognized challenge within the computer vision domain. Adversarial examples, crafted by adding subtle yet malicious alterations to benign images, exploit this vulnerability. Various defense strategies have been proposed to safeguard DNNs against such attacks, stemming from diverse research hypotheses. Building upon prior work, our approach involves the utilization of autoencoder models. Autoencoders, a type of neural network, are trained to learn representations of training data and reconstruct inputs from these representations, typically minimizing reconstruction errors like mean squared error (MSE). Our autoencoder was trained on a dataset of benign examples; learning features specific to them. Consequently, when presented with significantly perturbed adversarial examples, the autoencoder exhibited high reconstruction errors. The architecture of the autoencoder was tailored to the dimensions of the images under evaluation. We considered various image sizes, constructing models differently for 256x256 and 512x512 images. Moreover, the choice of the computer vision model is crucial, as most adversarial attacks are designed with specific AI structures in mind. To mitigate this, we proposed a method to replace image-specific dimensions with a structure independent of both dimensions and neural network models, thereby enhancing robustness. Our multi-modal autoencoder reconstructs the spectral representation of images across the red-green-blue (RGB) color channels. To validate our approach, we conducted experiments using diverse datasets and subjected them to adversarial attacks using models such as ResNet50 and ViT_L_16 from the torch vision library. The autoencoder extracted features used in a classification model, resulting in an MSE (RGB) of 0.014, a classification accuracy of 97.33%, and a precision of 99%.

Keywords: adversarial attacks, malicious images detector, binary classifier, multimodal transformer autoencoder

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7323 Study of Strontium Sorption onto Indian Bentonite

Authors: Pankaj Pathak, Susmita Sharma

Abstract:

Incessant industrial growth fulfill the energy demand of present day society, at the same time it produces huge amount of waste which could be hazardous or non-hazardous in nature. These wastes are coming out from different sources viz, nuclear power, thermal power, coal mines which contain different types of contaminants and one of the emergent contaminant is strontium, used in the present study. The isotope of strontium (Sr90) is radioactive in nature with half-life of 28.8 years and permissible limit of strontium in drinking water is 1.5 ppm. Above the permissible limit causes several types of diseases in human being. Therefore, safe disposal of strontium into ground becomes a biggest challenge for the researchers. In this context, bentonite is being used as an efficient material to retain strontium onto ground due to its specific physical, chemical and mineralogical properties which exhibits higher cation exchange capacity and specific surface area. These properties influence the interaction between strontium and bentonite, which is quantified by employing a parameter known as distribution coefficient. Batch test was conducted, and sorption isotherms were modelled at different interaction time. The pseudo first-order and pseudo second order kinetic models have been used to fit experimental data, which helps to determine the sorption rate and mechanism.

Keywords: bentonite, interaction time, sorption, strontium

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7322 Experimental and Numerical Investigation on Delaminated Composite Plate

Authors: Sreekanth T. G., Kishorekumar S., Sowndhariya Kumar J., Karthick R., Shanmugasuriyan S.

Abstract:

Composites are increasingly being used in industries due to their unique properties, such as high specific stiffness and specific strength, higher fatigue and wear resistances, and higher damage tolerance capability. Composites are prone to failures or damages that are difficult to identify, locate, and characterize due to their complex design features and complicated loading conditions. The lack of understanding of the damage mechanism of the composites leads to the uncertainties in the structural integrity and durability. Delamination is one of the most critical failure mechanisms in laminated composites because it progressively affects the mechanical performance of fiber-reinforced polymer composite structures over time. The identification and severity characterization of delamination in engineering fields such as the aviation industry is critical for both safety and economic concerns. The presence of delamination alters the vibration properties of composites, such as natural frequencies, mode shapes, and so on. In this study, numerical analysis and experimental analysis were performed on delaminated and non-delaminated glass fiber reinforced polymer (GFRP) plate, and the numerical and experimental analysis results were compared, and error percentage has been found out.

Keywords: composites, delamination, natural frequency, mode shapes

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7321 Prevalence of Nutrient Deficiencies in Older Adults: Results from the Japan National Health and Nutrition Survey 2014

Authors: Ye Sun, Han-Youl Lee, Kathy Musa-Veloso, Nabil Bosco

Abstract:

Japan has been experiencing global ageing of population with the World’s leading life expectancy (80.8 y for men and 86.9 y for women) and among the lowest birth rate. Preventive nutrition-based approaches have been identified by the health authorities as one of the strategies to increase the healthy life expectancy and reduce the healthcare costs. However, the nutritional needs and status of the senior population have not been well characterized to provide targeted solutions. This study aims to describe the age- and gender-specific prevalence of inadequacy of macro- and micronutrients intake based on the latest Japan National Health and Nutrition Survey (JNHNS) 2014. JNHNS collected data on the consumption of foods and beverages using 1-day semi-weight household dietary record. Nutrient intake levels were then calculated using the Japanese standard tables of food composition. Where applicable, Japanese population-specific estimated average requirements (EAR) were used as a benchmark to determine the prevalence of potential nutrient intake inadequacy, and adequate intake (AI) were used for nutrients with no available EARs. In all, 3403 senior adults aged 60 y and above and 3324 young adults aged 19 to 59 y were included in the 2014 JNHNS. Age- and gender-specific differences were observed in the mean nutrient intakes as well as the prevalence of inadequacy. Among the 22 nutrients examined, the prevalence of inadequacy for iron, vitamin C, magnesium, potassium, and folic acid in the senior adults was significantly lower than young adults, suggesting potentially healthier dietary choices by the seniors. However, there was still a considerable proportion of seniors who did not meet the requirement for key nutrients like vitamin B1 (67%), calcium (57%), vitamin A (48%), magnesium (47%), vitamin E (44%), and vitamin B6 (41%). Inadequate nutrient intake is generally more prevalent among elderly males than females for many nutrients, with the exception of iron (prevalence of inadequacy: 21% versus 42%) which could partly be explained by the higher intake recommendations for the females. In conclusion, high prevalence of nutrient inadequacy exists in older adults, with a potentially worsened picture for men. Such inadequacies could have multiple health implications including physical frailty and mental health. Further study is warranted to investigate the food consumption patterns that could explain the observed nutrient inadequacies, and to eventually develop nutrition-based solutions tailored to the needs of specific subgroups of the population.

Keywords: ageing, national health and nutrition survey, nutrients, nutrition

Procedia PDF Downloads 155
7320 Cross-Cultural Pragmatics: Apology Strategies by Libyans

Authors: Ahmed Elgadri

Abstract:

In the last thirty years, studies on cross-cultural pragmatics in general and apology strategies in specific have focused on western and East-Asian societies. A small volume of research has been conducted in investigating speech acts production by Arabic dialect speakers. Therefore, this study investigated the apology strategies used by Libyan Arabic speakers using an online Discourse Completion Task (DCT) questionnaire. The DCT consisted of six situations covering different social contexts. The survey was written in Libyan Arabic dialect to help generate vernacular speech as much as possible. The participants were 25 Libyan nationals, 12 females, and 13 males. Also, to get a deeper understanding of the motivation behind the use of certain strategies, the researcher interviewed four participants using the Libyan Arabic dialect as well. The results revealed a high use of IFID, offer of repair, and explanation. Although this might support the universality claim of speech acts strategies, it was clear that cultural norms and religion determined the choice of apology strategies significantly. This led to the discovery of new culture-specific strategies, as outlined later in this paper. This study gives an insight into politeness strategies in Libyan society, and it is hoped to contribute to the field of cross-cultural pragmatics.

Keywords: apologies, cross-cultural pragmatics, language and culture, Libyan Arabic, politeness, pragmatics, socio-pragmatics, speech acts

Procedia PDF Downloads 150
7319 The Relevance of PISA Tests in the Decentralization of the Educational System in Romania

Authors: Nitu Marilena Cristina

Abstract:

Decentralization of the education system is an educational policy option necessary from the perspective of democratizing internal life and streamlining service administration public. The experience of recent years has shown that decisions taken at central level do not to take into account all situations and especially all the specific needs and interests of the various institutions and individuals. A democratic society implies that the decision-making process is brought closer to the place of application, allowing citizens to take part in the decision-making that affects them directly or indirectly. Essentially decentralization of pre-university education is the transfer of authority, responsibility and resources in decision-making and general management, and financially to the educational units and the local community. This creates a frame of an effective collaboration between school and community. Modern theories on the leadership of education advocate the adoption of decentralization measures and participatory strategies. Numerous countries confronted with the educational impasse has appealed to these strategies. Reforming projects have begun application diversified and nuanced social decentralization models according to the specific social and educational situation. Analysis of legal provisions and measures adopted in the framework of the reform process indicates that, at least formally, decentralization is the solution chosen.

Keywords: decentralization, educational, management, reforming

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7318 Neuroprotective Effects of Dehydroepiandrosterone (DHEA) in Rat Model of Alzheimer’s Disease

Authors: Hanan F. Aly, Fateheya M. Metwally, Hanaa H. Ahmed

Abstract:

The current study is undertaken to elucidate a possible neuroprotective role of dehydroepiandrosterone (DHEA) against the development of Alzheimer’s disease in experimental rat model. Alzheimer’s disease was produced in young female ovariectomized rats by intraperitoneal administration of AlCl3 (4.2 mg/kg body weight) daily for 12 weeks. Half of these animals also received orally DHEA (250 mg/kg body weight, three times weekly) for 18 weeks. Control groups of animals received either DHAE alone, or no DHEA, or were not ovariectomized. After such treatment the animals were analyzed for oxidative stress biomarkers such as hydrogen peroxide, nitric oxide and malondialdehyde, total antioxidant capacity, reduced glutathione, glutathione peroxidase, glutathione reductase, superoxide dismutase and catalase activities, antiapoptotic marker Bcl-2 and brain derived neurotrophic factor. Also, brain cholinergic markers (acetylcholinesterase and acetylcholine) were determined. The results revealed significant increase in oxidative stress parameters associated with significant decrease in the antioxidant enzyme activities in Al-intoxicated ovariectomized rats. Significant depletion in brain Bcl-2 and brain-derived neurotrophic factor levels were also detected. Moreover, significant elevations in brain acetylcholinesterase activity accompanied with significant reduction in acetylcholine level were recorded. Significant amelioration in all investigated parameters was detected as a result of treatment of Al-intoxicated ovariectomized rats with DHEA. These results were confirmed by histological examination of brain sections. These results clearly indicate a neuroprotective effect of DHEA against Alzheimer’s disease.

Keywords: Alzheimer’s disease, oxidative stress, apoptosis, dehydroepiandrosterone

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7317 Development of Pre-Mitigation Measures and Its Impact on Life-Cycle Cost of Facilities: Indian Scenario

Authors: Mahima Shrivastava, Soumya Kar, B. Swetha Malika, Lalu Saheb, M. Muthu Kumar, P. V. Ponambala Moorthi

Abstract:

Natural hazards and manmade destruction causes both economic and societal losses. Generalized pre-mitigation strategies introduced and adopted for prevention of disaster all over the world are capable of augmenting the resiliency and optimizing the life-cycle cost of facilities. In countries like India where varied topographical feature exists requires location specific mitigation measures and strategies to be followed for better enhancement by event-driven and code-driven approaches. Present state of vindication measures followed and adopted, lags dominance in accomplishing the required development. In addition, serious concern and debate over climate change plays a vital role in enhancing the need and requirement for the development of time bound adaptive mitigation measures. For the development of long-term sustainable policies incorporation of future climatic variation is inevitable. This will further assist in assessing the impact brought about by the climate change on life-cycle cost of facilities. This paper develops more definite region specific and time bound pre-mitigation measures, by reviewing the present state of mitigation measures in India and all over the world for improving life-cycle cost of facilities. For the development of region specific adoptive measures, Indian regions were divided based on multiple-calamity prone regions and geo-referencing tools were used to incorporate the effect of climate changes on life-cycle cost assessment. This study puts forward significant effort in establishing sustainable policies and helps decision makers in planning for pre-mitigation measures for different regions. It will further contribute towards evaluating the life cycle cost of facilities by adopting the developed measures.

Keywords: climate change, geo-referencing tools, life-cycle cost, multiple-calamity prone regions, pre-mitigation strategies, sustainable policies

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7316 Requirement Analysis for Emergency Management Software

Authors: Tomáš Ludík, Jiří Barta, Sabina Chytilová, Josef Navrátil

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Emergency management is a discipline of dealing with and avoiding risks. Appropriate emergency management software allows better management of these risks and has a direct influence on reducing potential negative impacts. Although there are several emergency management software products in the Czech Republic, they cover user requirements from the emergency management field only partially. Therefore, the paper focuses on the issues of requirement analysis within development of emergency management software. Analysis of the current state describes the basic features and properties of user requirements for software development as well as basic methods and approaches for gathering these requirements. Then, the paper presents more specific mechanisms for requirement analysis based on chosen software development approach: structured, object-oriented or agile. Based on these experiences it is designed new methodology for requirement analysis. Methodology describes how to map user requirements comprehensively in the field of emergency management and thus reduce misunderstanding between software analyst and emergency manager. Proposed methodology was consulted with department of fire brigade and also has been applied in the requirements analysis for their current emergency management software. The proposed methodology has general character and can be used also in other specific areas during requirement analysis.

Keywords: emergency software, methodology, requirement analysis, stakeholders, use case diagram, user stories

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7315 Isolation of Different Brachyspira spp. from Laying Hens in North-East of Iran

Authors: Ahdieh Alijani, Mina Zarrabi, Abdollah Jamshidi, Jamshid Razmyar

Abstract:

Avian intestinal spirochetosis (AIS) is caused by spiral-shaped Gram-negative Brachyspira spp. in poultry and is known as a cause of diarrhea, low egg production and increased the occurrence of dirty eggs in layer hens. In this study the presence of some Brachyspira spp. was investigated in laying hens. A total of 100 cloacal swab samples were individually collected from 20 laying hen flocks showing fecal egg staining in northeastern Iran. By culture and morphologic examination, 41 samples (41%) from 20 flocks were positive but by using genus–specific PCR only 37 (37%) samples were confirmed as Brachyspira spp. Using species-specific primers, single colonization was identified in 18 samples associated with B. pilosicoli (48.6%) while single colonization with B. intermedia was found in only two samples (5.4%). Simultaneous colonization by B. intermedia and B. murdochii was detected in 3 samples (8.1%). B. pilosicoli was the most prevalent species in concurrent colonization in 11 cases (29.7%). Finally, co-colonization by B. intermedia and B. innocens was identified in 3 samples (8.1%). The results of this study show the colonization of different species of Brachyspira with the dominance of B. pilosicoli in layer hens. In simultaneous colonization with pathogenic and non-pathogenic species the symptoms of intestinal spirochetosis were reduced, suggesting a competitive role in preventing and reducing the colonization of pathogenic species.

Keywords: intestinal spirochetosis, Brachyspira, laying hen, PCR

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7314 A National Survey of Clinical Psychology Graduate Student Attitudes toward Psychotherapy Treatment Manuals: A Replication Study

Authors: B. Bergström, A. Ladd, A. Jones, L. Rosso, P. Michael

Abstract:

Attitudes toward treatment manuals serve as a meaningful predictor of general attitudes toward evidence-based practice. Despite demonstrating high effectiveness in treating many mental disorders, manualized treatments have been underutilized by practitioners. Thus, one can assess the state of the field regarding the adoption of evidence-based practices by surveying practitioner attitudes towards manualized treatments. This study is an adapted replication that assesses psychology graduate student attitudes towards manualized treatments, as a general marker for attitudes towards evidence-based practice. Training programs provide future clinicians with the foundation for critical skills in clinical practice. Research demonstrates that post-graduate continuing education has little to no effect on clinical practice; thus, graduate programs serve as the primary, and often final platform for all future practice. However, there are little empirical data identifying the attitudes and training of graduate students in utilizing manualized treatments. The empirical analysis of this study indicates an increase in positive attitudes among graduate student attitudes towards manualized treatments (within the United States), when compared to past surveys of professional psychologists. Findings from this study may inform graduate programs of barriers for students in developing positive attitudes toward manualized treatments and evidence-based practice. This study also serves as a preliminary predictor of the state-of-the field, in regards to professional psychologists attitudes towards evidence-based practice, if attitudes remain stable. This study indicates that the attitudes toward utilizing evidence-based practices, such as treatment manuals, has become more positive since year 2000.

Keywords: exposure therapy, evidence based practice, manualized treatments, student attitudes

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7313 Doubled Haploid Production in Wheat Using Imperata cylindrica Mediated Chromosome Elimination Technique

Authors: Madhu Patial, Dharam Pal, Jagdish Kumar, H. K. Chaudhary

Abstract:

Doubled haploid breeding serves as a useful technique in wheat improvement by providing instant and complete homozygosity. Of the various techniques employed for haploid production chromosome elimination has a large scale practical application in wheat improvement. Barclay (1975) initiated the technique in wheat by crossing wheat variety Chinese spring with Hordeum bulbosum, but due to presence of the dominant crossability inhibitor genes Kr7 and Kr2 in many wheat varieties, the technique was however genotypic specific. The discovery of wheat X maize system of haploid production being genotype non-specific is quite successful but still maize needs to be grown in greenhouse to coincide flowering with wheat crop. Recently, wheat X Imperate cylindrica has been identified as a new chromosome mediated DH approach for efficient haploid induction. An experiment to use this technique in wheat was set up by crossing six F1s and two three way F1s with Imperata cylindrica. The data was recorded for the three component traits of haploid induction viz., seed formation, embryo formation and regeneration frequency. Variation among wheat F1s was observed and higher frequency for all the traits were recorded in cross HD 2997/2*FL-8/DONSK-POLL and KLE/BER/2*FL-8/DONSK-POLL.

Keywords: wheat, haploid, imperata cylindrica, chromosome elimination technique

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7312 Healthcare Utilization and Costs of Specific Obesity Related Health Conditions in Alberta, Canada

Authors: Sonia Butalia, Huong Luu, Alexis Guigue, Karen J. B. Martins, Khanh Vu, Scott W. Klarenbach

Abstract:

Obesity-related health conditions impose a substantial economic burden on payers due to increased healthcare use. Estimates of healthcare resource use and costs associated with obesity-related comorbidities are needed to inform policies and interventions targeting these conditions. Methods: Adults living with obesity were identified (a procedure-related body mass index code for class 2/3 obesity between 2012 and 2019 in Alberta, Canada; excluding those with bariatric surgery), and outcomes were compared over 1-year (2019/2020) between those who had and did not have specific obesity-related comorbidities. The probability of using a healthcare service (based on the odds ratio of a zero [OR-zero] cost) was compared; 95% confidence intervals (CI) were reported. Logistic regression and a generalized linear model with log link and gamma distribution were used for total healthcare cost comparisons ($CDN); cost ratios and estimated cost differences (95% CI) were reported. Potential socio-demographic and clinical confounders were adjusted for, and incremental cost differences were representative of a referent case. Results: A total of 220,190 adults living with obesity were included; 44% had hypertension, 25% had osteoarthritis, 24% had type-2 diabetes, 17% had cardiovascular disease, 12% had insulin resistance, 9% had chronic back pain, and 4% of females had polycystic ovarian syndrome (PCOS). The probability of hospitalization, ED visit, and ambulatory care was higher in those with a following obesity-related comorbidity versus those without: chronic back pain (hospitalization: 1.8-times [OR-zero: 0.57 [0.55/0.59]] / ED visit: 1.9-times [OR-zero: 0.54 [0.53/0.56]] / ambulatory care visit: 2.4-times [OR-zero: 0.41 [0.40/0.43]]), cardiovascular disease (2.7-times [OR-zero: 0.37 [0.36/0.38]] / 1.9-times [OR-zero: 0.52 [0.51/0.53]] / 2.8-times [OR-zero: 0.36 [0.35/0.36]]), osteoarthritis (2.0-times [OR-zero: 0.51 [0.50/0.53]] / 1.4-times [OR-zero: 0.74 [0.73/0.76]] / 2.5-times [OR-zero: 0.40 [0.40/0.41]]), type-2 diabetes (1.9-times [OR-zero: 0.54 [0.52/0.55]] / 1.4-times [OR-zero: 0.72 [0.70/0.73]] / 2.1-times [OR-zero: 0.47 [0.46/0.47]]), hypertension (1.8-times [OR-zero: 0.56 [0.54/0.57]] / 1.3-times [OR-zero: 0.79 [0.77/0.80]] / 2.2-times [OR-zero: 0.46 [0.45/0.47]]), PCOS (not significant / 1.2-times [OR-zero: 0.83 [0.79/0.88]] / not significant), and insulin resistance (1.1-times [OR-zero: 0.88 [0.84/0.91]] / 1.1-times [OR-zero: 0.92 [0.89/0.94]] / 1.8-times [OR-zero: 0.56 [0.54/0.57]]). After fully adjusting for potential confounders, the total healthcare cost ratio was higher in those with a following obesity-related comorbidity versus those without: chronic back pain (1.54-times [1.51/1.56]), cardiovascular disease (1.45-times [1.43/1.47]), osteoarthritis (1.36-times [1.35/1.38]), type-2 diabetes (1.30-times [1.28/1.31]), hypertension (1.27-times [1.26/1.28]), PCOS (1.08-times [1.05/1.11]), and insulin resistance (1.03-times [1.01/1.04]). Conclusions: Adults with obesity who have specific disease-related health conditions have a higher probability of healthcare use and incur greater costs than those without specific comorbidities; incremental costs are larger when other obesity-related health conditions are not adjusted for. In a specific referent case, hypertension was costliest (44% had this condition with an additional annual cost of $715 [$678/$753]). If these findings hold for the Canadian population, hypertension in persons with obesity represents an estimated additional annual healthcare cost of $2.5 billion among adults living with obesity (based on an adult obesity rate of 26%). Results of this study can inform decision making on investment in interventions that are effective in treating obesity and its complications.

Keywords: administrative data, healthcare cost, obesity-related comorbidities, real world evidence

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7311 Antarctica, Global Change and Deaf Education in Brazil

Authors: Luiz Antonio Da Costa Rodrigues, Mara Aparecida De Castilho Lopes, Alexandre Santos Alencar

Abstract:

Teaching of science must transcend simple transmission of fundamental concepts and allow scientific literacy, as a process for understanding the human being as an integral part of a complex and interdependent whole. In this context, approaching the theme ‘Antarctica’ in deaf education is an important advance for teaching, considering that that continent has direct interactions with the climatic and environmental system of the planet. Therefore, textbooks can be important tools to enable the Deaf Community to access the discussion about the natural environment. A specific script was used to analyze textbooks adopted by schools in the Rio de Janeiro Metropolitan Region. Results show that none of the 14 analyzed books have a specific chapter on the theme, some presents images of the continent without reference to their environmental importance, and the complementary texts present in the analyzed material do not address the theme either. It is concluded that the study on Antarctica and global changes in elementary education is still incipient and the material used by most Brazilian public schools does not contemplate that subject in an accessible way for the deaf person. This fact represents the distance between deaf students and their environment, denoting the need for actions to promote that and other neglected themes in Science teaching.

Keywords: Antarctica, deaf education, science teaching, textbook

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7310 Pulse Method for Investigation of Zr-C Phase Diagram at High Carbon Content Domain under High Temperatures

Authors: Arseniy M. Kondratyev, Sergey V. Onufriev, Alexander I. Savvatimskiy

Abstract:

The microsecond electrical pulse heating technique which provides uniform energy input into an investigated specimen is considered. In the present study we investigated ZrC+C carbide specimens in a form of a thin layer (about 5 microns thick) that were produced using a method of magnetron sputtering on insulating substrates. Specimens contained (at. %): Zr–17.88; C–67.69; N–8.13; O–5.98. Current through the specimen, voltage drop across it and radiation at the wavelength of 856 nm were recorded in the experiments. It enabled us to calculate the input energy, specific heat (from 2300 to 4500 K) and resistivity (referred to the initial dimensions of a specimen). To obtain the true temperature a black body specimen was used. Temperature of the beginning and completion of a phase transition (solid–liquid) was measured.Temperature of the onset of melting was 3150 K at the input energy 2.65 kJ/g; temperature of the completion of melting was 3450 K at the input energy 5.2 kJ/g. The specific heat of the solid phase of investigated carbide calculated using our data on temperature and imparted energy, is close to 0.75 J/gК for temperature range 2100–2800 K. Our results are considered together with the equilibrium Zr-C phase diagram.

Keywords: pulse heating, zirconium carbide, high temperatures, melting

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7309 Local Female Dresses of Yuruk Community in Günaydin Village of Balikesir Region

Authors: Melek Tufan, Filiz Erden, E. Elhan Özus

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Apparel is a fact that has assigned wide cultural functions in development process even if it basically aims at protection during mankind's cultural development and course of live. It is an important cultural element that has been shaped by ecological conditions, social and personal values, traditions, cultural and economic conditions, at the same time it is a bearer of culture. Customs and traditions that maintain culture create differences in dressing styles of the region. These differences create traditional clothing forms specific to each region, which are different from each other or show close similarities. Differences which have dominant features create sense of dress specific to community owned. Samples of a kind of dress worn over salwar, long shirt, jacket, salwar and underpants that are types of local female dresses available in houses of yuruk community in Günaydın village of Balıkesir region have been found. By examining local dresses in terms of material, color, cutting, sewing, ornamentation technique and ornamentation subject and it has been aimed to record them with observation forms and transfer them to the next generations.

Keywords: women, traditional, Turkish Culture, art, fashion

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7308 Phosphate Use Efficiency in Plants: A GWAS Approach to Identify the Pathways Involved

Authors: Azizah M. Nahari, Peter Doerner

Abstract:

Phosphate (Pi) is one of the essential macronutrients in plant growth and development, and it plays a central role in metabolic processes in plants, particularly photosynthesis and respiration. Limitation of crop productivity by Pi is widespread and is likely to increase in the future. Applications of Pi fertilizers have improved soil Pi fertility and crop production; however, they have also caused environmental damage. Therefore, in order to reduce dependence on unsustainable Pi fertilizers, a better understanding of phosphate use efficiency (PUE) is required for engineering nutrient-efficient crop plants. Enhanced Pi efficiency can be achieved by improved productivity per unit Pi taken up. We aim to identify, by using association mapping, general features of the most important loci that contribute to increased PUE to allow us to delineate the physiological pathways involved in defining this trait in the model plant Arabidopsis. As PUE is in part determined by the efficiency of uptake, we designed a hydroponic system to avoid confounding effects due to differences in root system architecture leading to differences in Pi uptake. In this system, 18 parental lines and 217 lines of the MAGIC population (a Multiparent Advanced Generation Inter-Cross) grown in high and low Pi availability conditions. The results showed revealed a large variation of PUE in the parental lines, indicating that the MAGIC population was well suited to identify PUE loci and pathways. 2 of 18 parental lines had the highest PUE in low Pi while some lines responded strongly and increased PUE with increased Pi. Having examined the 217 MAGIC population, considerable variance in PUE was found. A general feature was the trend of most lines to exhibit higher PUE when grown in low Pi conditions. Association mapping is currently in progress, but initial observations indicate that a wide variety of physiological processes are involved in influencing PUE in Arabidopsis. The combination of hydroponic growth methods and genome-wide association mapping is a powerful tool to identify the physiological pathways underpinning complex quantitative traits in plants.

Keywords: hydroponic system growth, phosphate use efficiency (PUE), Genome-wide association mapping, MAGIC population

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7307 A Study of Serum Beta 2-Microglobulin (β2M) and Lipid Bound Sialic Acid (LSA) Levels in Oral Carcinoma Patients

Authors: Kapoor Anurag, Sharma Pradeep, Mittal K Kailash, Kumar Ajai, Jawad Kalbe, Amit Kumar Singh

Abstract:

Background: Oral squamous cell carcinoma (OSCC) is the most prevalent malignant tumour on a global scale. Limited research has been conducted on tumour markers in oral cancer, and additional evaluation is required for several tumour producers that show clinical promise. The present study aimed to find out the co-relation of β-2 Microglobulin and Lipid Bound Sialic Acid in oral carcinoma patients. Methodology: The present case-control study was carried out on 35 patients with histopathologically confirmed OSCC and 35 age-matched controls. Serum concentrations of 2-Microglobulin and Total Sialic Acid (TSA) in the participants were determined via ELISA and spectrophotometric technique, respectively. Results: The OSCC group consisted of 20 males and 15 females, with an average age of 58 years, while the control group comprised 18 males and 17 females, with an average age of 55 years. Elevated levels of β2-microglobulin (3.87±0.12) and LSA (73.57±2.42) were observed in OSCC patients compared to controls (2.25±0.18; 65.21±2.06, respectively). Further examination based on smoking status revealed a significant increase in both β2-microglobulin and LSA levels among smokers compared to non-smokers (p < 0.05). Conclusion: The study suggests a notable association between higher levels of β2-microglobulin and LSA in oral squamous cell carcinoma (OSCC) patients who smoke compared to non-smokers. This observation leads to a hypothesis that this disparity could potentially serve as a significant contributing factor to the advancement of oral cancer.

Keywords: biochemistry human cancer, human, oral carcinoma, marker

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7306 CSRFDtool: Automated Detection and Prevention of a Reflected Cross-Site Request Forgery

Authors: Alaa A. Almarzuki, Nora A. Farraj, Aisha M. Alshiky, Omar A. Batarfi

Abstract:

The number of internet users is dramatically increased every year. Most of these users are exposed to the dangers of attackers in one way or another. The reason for this lies in the presence of many weaknesses that are not known for native users. In addition, the lack of user awareness is considered as the main reason for falling into the attackers’ snares. Cross Site Request Forgery (CSRF) has placed in the list of the most dangerous threats to security in OWASP Top Ten for 2013. CSRF is an attack that forces the user’s browser to send or perform unwanted request or action without user awareness by exploiting a valid session between the browser and the server. When CSRF attack successes, it leads to many bad consequences. An attacker may reach private and personal information and modify it. This paper aims to detect and prevent a specific type of CSRF, called reflected CSRF. In a reflected CSRF, a malicious code could be injected by the attackers. This paper explores how CSRF Detection Extension prevents the reflected CSRF by checking browser specific information. Our evaluation shows that the proposed solution succeeds in preventing this type of attack.

Keywords: CSRF, CSRF detection extension, attackers, attacks

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7305 Evaluating the Hepato-Protective Activities of Combination of Aqueous Extract of Roots of Tinospora cordifolia and Rhizomes of Curcuma longa against Paracetamol Induced Hepatic Damage in Rats

Authors: Amberkar Mohanbabu Vittalrao, Avin, Meena Kumari Kamalkishore, Padmanabha Udupa, Vinaykumar Bavimane, Honnegouda

Abstract:

Objective: To evaluate the hepato-protective activity of Tinospora cordiofolia (Tc) against paracetamol induced hepatic damage in rats. Methods: The plant stem (test drug) was procured locally, shade dried, powdered and extracted with water. Silymarin was used as standard hepatoprotective drugs and 2% gum acacia as a control (vehicle) against paracetamol (PCT) induced hepatotoxicity. Results and Discussion: The hepato-protective activity of aqueous stem extract was assessed by paracetamol induced hepatotoxicity preventive model in rats. Alteration in the levels of biochemical markers of hepatic damage like AST, ALT, ALP and lipid peroxides were tested in both paracetamol treated and untreated groups. Paracetamol (3g/kg) had enhanced the AST, ALT, ALP and the lipid peroxides in the serum. Treatment of silymarin and aqueous stem extract of Tc (200 and 400mg/kg) extract showed significant hepatoprotective activity by altering biochemical marker levels to the near normal. Preliminary phytochemical tests were done. Aqueous Tc extract showed presence of phenolic compound and flavonoids. Our findings suggested that Tc extract possessed hepatoprotective activity in a dose dependent manner. Conclusions: Tc was found to possess significant hepatoprotective property when treated with PCT. This was evident by decreasing the liver enzymes significantly when treated with PCT as compared to PCT only treated group (P < 0.05). Hence Tinospora cardiofolia could be a good, promising, preventive agent against PCT induced hepatotoxicity.

Keywords: Tinospora cardiofolia, hepatoprotection, paracetamol, silymarin

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7304 Unraveling the Evolution of Mycoplasma Hominis Through Its Genome Sequence

Authors: Boutheina Ben Abdelmoumen Mardassi, Salim Chibani, Safa Boujemaa, Amaury Vaysse, Julien Guglielmini, Elhem Yacoub

Abstract:

Background and aim: Mycoplasma hominis (MH) is a pathogenic bacterium belonging to the Mollicutes class. It causes a wide range of gynecological infections and infertility among adults. Recently, we have explored for the first time the phylodistribution of Tunisian M. hominis clinical strains using an expanded MLST. We have demonstrated their distinction into two pure lineages, which each corresponding to a specific pathotype: genital infections and infertility. The aim of this project is to gain further insight into the evolutionary dynamics and the specific genetic factors that distinguish MH pathotypes Methods: Whole genome sequencing of Mycoplasma hominis clinical strains was performed using illumina Miseq. Denovo assembly was performed using a publicly available in-house pipeline. We used prokka to annotate the genomes, panaroo to generate the gene presence matrix and Jolytree to establish the phylogenetic tree. We used treeWAS to identify genetic loci associated with the pathothype of interest from the presence matrix and phylogenetic tree. Results: Our results revealed a clear categorization of the 62 MH clinical strains into two distinct genetic lineages, with each corresponding to a specific pathotype.; gynecological infections and infertility[AV1] . Genome annotation showed that GC content is ranging between 26 and 27%, which is a known characteristic of Mycoplasma genome. Housekeeping genes belonging to the core genome are highly conserved among our strains. TreeWas identified 4 virulence genes associated with the pathotype gynecological infection. encoding for asparagine--tRNA ligase, restriction endonuclease subunit S, Eco47II restriction endonuclease, and transcription regulator XRE (involved in tolerance to oxidative stress). Five genes have been identified that have a statistical association with infertility, tow lipoprotein, one hypothetical protein, a glycosyl transferase involved in capsule synthesis, and pyruvate kinase involved in biofilm formation. All strains harbored an efflux pomp that belongs to the family of multidrug resistance ABC transporter, which confers resistance to a wide range of antibiotics. Indeed many adhesion factors and lipoproteins (p120, p120', p60, p80, Vaa) have been checked and confirmed in our strains with a relatively 99 % to 96 % conserved domain and hypervariable domain that represent 1 to 4 % of the reference sequence extracted from gene bank. Conclusion: In summary, this study led to the identification of specific genetic loci associated with distinct pathotypes in M hominis.

Keywords: mycoplasma hominis, infertility, gynecological infections, virulence genes, antibiotic resistance

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7303 Phantom Phenomena in Subjects after Limb Amutation Who Regularly Practice High Intensity Sports

Authors: Jolanta Uszko, Tomasz Wloch, Aneta Pirowska, Roman Nowobilski

Abstract:

Introduction: Phantom phenomena are often reported by subjects who have undergone limb amputation. Mostly, patients feel the amputated part of the limb as if it was still attached to the body. Two types of phantom phenomena: painless (phantom sensation) and painful (phantom pain) were described. Triggers of phantom sensations and phantom pain, as well as fully effective treatment, have not been clearly described yet. Purpose: To assess the influence of psychosocial factors and some clinical conditions on the occurrence of phantom phenomena in amputee athletes. Subjects: 21 men (age: 31 years, SD = 7.5 years) after lower or upper extremity amputation, who regularly performed high-intensity sports (Amp Football Team Players) were included to the study. Method and equipment: In the research, the following method and tools were used: Questionnaire [Pirowska] adapted for athletes with disabilities, Numerical Rating Scale (NRS) - for phantom pain assessment, McGill Pain Assessment Questionnaire (short version), Beck's Depression Inventory (BDI), State Trait Anxiety Inventory (STAI): X-1 and X-2, shortened version of The World Health Organization Quality of Life (WHOQOLBREFF). Results: In the study group, the lower leg amputations with traumatic etiology were predominant. Phantom sensations were present in all subjects. Half of the respondents claimed to experience phantom sensations at least once a day, paroxysmally. There was a prevalence of phantom sensations characterized as incomplete, immobile limb. Phantom pain was reported by over 85% of respondents. The nature of phantom pain was frequently described as stabbing, squeezing, shooting, pulsing, tiring. There was a significant correlation between phantom pain intensity and anxiety, quality of life, depressive tendencies, perception of phantom pain as the obstacle in daily functioning and intensity of the limb pain before amputation. Conclusions: The etiology of phantom phenomena is complex. Psychological factors seem to have a significant influence on the intensity of the phantom pain. Particular attention should be paid to patients who complain about persistent limb pain before the amputation. These are patients with an increased risk of the phantom pain of relatively high intensity.

Keywords: amputation, phantom pain, phantom sensations, adaptive sports

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7302 Diverse Sensitivity to Ultraviolet Radiation of DNA and RNA Viruses

Authors: Nickolay Nosik, Dmitry Nosik, Marina Bochkova, Nina Kondrashina, Olga Lobach

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The bactericidal effect of UV radiation is known for long time and widely used for inactivation of pathogens but for viruses it is not so uniform. Due to a wide variety of viruses their sensitivity to UV radiation is quite different and not quite predictable. The goal of the study was to determine the inactivation kinetics of UV radiation ( 254 nm) of the viruses of social importance (HIV), as well as test-viruses (poliovirus, adenovirus) used for the evaluation of the viral inactivation efficacy of germicides. Methods: DNA viruses- adenovirus, type 5; Herpes simplex virus (HSV), type 1, and RNA viruses–human immunodeficiency virus (HIV), type 1 and poliovirus, type 1 (Sabin strain) were obtained from State collection of viruses ( The D.I. Ivanovsky Institute of Virology). The source of UV radiation was a 15-watt low-pressure mercury vapor lamp (over 60% 254nm). The samples of 5cm2 were placed direct under the UV lamp flow (h-0.3m). Log reduction value was used as a marker for the rate of virus inactivation. Results: The data obtained indicate that poliovirus (one of the viruses most resistant to chemical germicides) and HSV are rather sensitive to UV radiation ( D90 =250-311 J/m2). Adenovirus is much more resistant to UV radiation (750 J/m2 ). The kinetics of adenovirus inactivation : 0 min- 5.0 lg TCID50, 10 min - 5,0, 15 min -4,0, 30 min – 3.5, 60 min – 1,0, 75 min -0,5 lg TCID50, 90 min –virus not detectable. HIV is most resistant to UV radiation among the studied viruses. It takes more than 4 hrs to inactivate the virus on the surface. D90 = 2000 J/m2 Conclusion: The results of the study show that there is no direct dependence between sensitivity to UV light and the size of the virion or presence\absence of the envelope of the virus. Poliovirus and adenovirus are small viruses (20-30nm poliovirus and 70-90nm adenovirus) and both are non-enveloped viruses but adenovirus 3-fold more resistant to UV radiation than poliovirus. It can be expected that viruses with more complicate structure, like Herpes virus (200nm) or HIV (80-100 nm), would be more sensitive to UV light. However, the very high resistance of HIV to UV radiation needs further investigation. The diverse resistance of the different viruses to UV radiation should be taken into the account when UV light is used to inactivate infectious viruses in hospitals and other public environments.

Keywords: HIV, HSV, inhibition of viruses, UV radiation

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7301 Strategic Evaluation of Existing Drainage System in Apalit, Pampanga

Authors: Jennifer de Jesus, Ares Baron Talusan, Steven Valerio

Abstract:

This paper aims to conduct an evaluation of the drainage system in a specific village in Apalit, Pampanga using the geographic information system to easily identify inadequate drainage lines that needs rehabilitation to aid in flooding problem in the area. The researchers will be utilizing two methods and software to be able to strategically assess each drainage line in the village– the two methods were the rational method and the Manning's Formula for Open Channel Flow and compared it to each other, and the software to be used was Google Earth Pro by 2020 Google LLC. The results must satisfy the statement QManning > QRational to be able to see if the specific line and section is adequate; otherwise, it is inadequate; dimensions needed to be recomputed until it became adequate. The use of the software is the visualization of data collected from the computations to clearly see in which areas the drainage lines were adequate or not. The researchers were then able to conclude that the drainage system should be considered inadequate, seeing as most of the lines are unable to accommodate certain intensities of rainfall. The researchers have also concluded that line rehabilitation is a must to proceed.

Keywords: strategic evaluation, drainage system, as-built plans, inadequacy, rainfall intensity-duration-frequency data, rational method, manning’s equation for open channel flow

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7300 Diagnostic and Prognostic Use of Kinetics of Microrna and Cardiac Biomarker in Acute Myocardial Infarction

Authors: V. Kuzhandai Velu, R. Ramesh

Abstract:

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

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

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7299 Changes in Behavior and Learning Ability of Rats Intoxicated with Lead

Authors: A. Goma Amira, U. E. Mahrous

Abstract:

Measuring the effect of perinatal lead exposure on learning ability of offspring is considered as a sensitive and selective index for providing an early marker for central nervous system damage produced by this toxic metal. A total of 35 Sprague-Dawley adult rats were used to investigate the effect of lead acetate toxicity on behavioral patterns of adult female rats and learning ability of offspring. Rats were allotted into 4 groups, group one received 1g/l lead acetate (n=10), group two received 1.5g/l lead acetate (n=10), group three received 2g/l lead acetate in drinking water (n=10), and control group did not receive lead acetate (n=5) from 8th day of pregnancy till weaning of pups. The obtained results revealed a dose-dependent increase in the feeding time, drinking frequency, licking frequency, scratching frequency, licking litters, nest building, and retrieving frequencies, while standing time increased significantly in rats treated with 1.5g/l lead acetate than other treated groups and control. On the contrary, lying time decreased gradually in a dose-dependent manner. Moreover, movement activities were higher in rats treated with 1g/l lead acetate than other treated groups and control. Furthermore, time spent in closed arms was significantly lower in rats given 2g/l lead acetate than other treated groups, while they spent significantly much time spent in open arms than other treated groups which could be attributed to occurrence of adaptation. Furthermore, number of entries in open arms was-dose dependent. However, the ratio between open/closed arms revealed a significant decrease in rats treated with 2g/l lead acetate than the control group.

Keywords: lead toxicity, rats, learning ability, behavior

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7298 Accounting for Cryptocurrency: Urgent Need for an Accounting Standard

Authors: Fatima Ali Abbass, Hassan Ibrahim Rkein

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The number of entities worldwide that currently accept digital currency as payment is increasing; however, digital currency still is not widely accepted as a medium of exchange, nor they represent legal tender. At the same time, this makes accounting for cryptocurrency, as cash (Currency) is not possible under IAS 7 and IAS 32, Cryptocurrency also cannot be accounted for as Financial Assets at fair value through profit or loss under IFRS 9. Therefore, this paper studies the possible means to account for Cryptocurrency, since, as of today, there is not yet an accounting standard that deals with cryptocurrency. The request to have a specific accounting standard is increasing from top accounting firms and from professional accounting bodies. This study uses a mixture of qualitative and quantitative analysis in its quest to explore the best possible way to account for cryptocurrency. Interviews and surveys were conducted targeting accounting professionals. This study highlighted the deficiencies in the current way of accounting for Cryptocurrency as intangible Assets with an indefinite life. The deficiency becomes well highlighted, as the asset will then be subject to impairment, where under GAAP, only depreciation in the value of the intangible asset is recognized. On the other hand, appreciation in the value of the asset is ignored, and this prohibits the reporting entity from showing the true value of the cryptocurrency asset. This research highlights the gap that arises due to using accounting standards that are not specific for Cryptocurrency and this study confirmed that there is an urgent need to call upon the accounting standards setters (IASB and FASB) to issue accounting standards specifically for Cryptocurrency.

Keywords: cryptocurrency, accounting, IFRS, GAAP, classification, measurement

Procedia PDF Downloads 97