Search results for: Raouf Ahmed Mohamed Hassan
2476 Iraqi Media Entrepreneurs across Social Media: Factors and Challenges
Authors: Ahmed Omar Bali, Sherko Jabar, Hazhar Jalal, Mahdi Sofi-Karim
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For a long while in Iraq, media organizations were owned by political parties, particularly the ruling parties, because media traditional organizations required big capital and human resources. This paper has examined the dynamics of Iraqi media market transformation with emphasizing on factors that help to merge media entrepreneurs and digital media firms which target audience on social media. A qualitative method was adopted in this study using open, in-depth interviews with 19 media entrepreneurs and three managers of media firms. The study revealed that relative freedom and advanced communication technologies have encouraged media entrepreneurs to drive the new media on producing short videos and broadcast them on social media which has become popular among media consumers.Keywords: media entrepreneur, Iraq, journalists, media technicians, digital media firms, media market
Procedia PDF Downloads 3052475 Diagnosis Of Static, Dynamic, And Mixed Eccentricity In Line Start Permanent Magnet Synchronous Motor By Using FEM
Authors: Mohamed Moustafa Mahmoud Sedky
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In line start permanent magnet synchronous motor, eccentricity is a common fault that can make it necessary to remove the motor from the production line. However, because the motor may be inaccessible, diagnosing the fault is not easy. This paper presents an FEM that identifies different models, static eccentricity, dynamic eccentricity, and mixed eccentricity, at no load and full load. The method overcomes the difficulty of applying FEMs to transient behavior. It simulates motor speed, torque and flux density distribution along the air gap for SE, DE, and ME. This paper represents the various effects of different eccentricities types on the transient performance.Keywords: line start permanent magnet, synchronous machine, static eccentricity, dynamic eccentricity, mixed eccentricity
Procedia PDF Downloads 3792474 Enhancement of Indexing Model for Heterogeneous Multimedia Documents: User Profile Based Approach
Authors: Aicha Aggoune, Abdelkrim Bouramoul, Mohamed Khiereddine Kholladi
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Recent research shows that user profile as important element can improve heterogeneous information retrieval with its content. In this context, we present our indexing model for heterogeneous multimedia documents. This model is based on the combination of user profile to the indexing process. The general idea of our proposal is to operate the common concepts between the representation of a document and the definition of a user through his profile. These two elements will be added as additional indexing entities to enrich the heterogeneous corpus documents indexes. We have developed IRONTO domain ontology allowing annotation of documents. We will present also the developed tool validating the proposed model.Keywords: indexing model, user profile, multimedia document, heterogeneous of sources, ontology
Procedia PDF Downloads 3482473 The Application of the Enterprise Systems through the Cloud Computing in Company: A Review and Suggestions
Authors: Mohanaad Talal Shakir, Saad AJAJ Khalaf, Nawar Ahmed Aljumaily, Mustafa Talal Shakere
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Cloud computing is a model for enabling convenient, on demand network access to a shared pool of configurable computing resources (e.g., networks, servers, storage, applications, and services) that can be rapidly provisioned and released with minimal management effort or service provider interaction. Objectives of this paper are to investigate the role of the Enterprise System and Cloud Computing Services to assist and guide him to ensure the initiative become successful. The cloud computing technology offers great potential for Enterprise such as the speed of dealing with data and product introductions, innovations and speed of response. The use of cloud computing technology leads to the rapid development and competitiveness of enterprises in various fields.Keywords: cloud computing, information management, marketing, enterprise systems
Procedia PDF Downloads 6892472 Development of a Real Time Axial Force Measurement System and IoT-Based Monitoring for Smart Bearing
Authors: Hassam Ahmed, Yuanzhi Liu, Yassine Selami, Wei Tao, Hui Zhao
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The purpose of this research is to develop a real time axial force measurement system for a smart bearing through the use of strain-gauges, whereby the data acquisition is performed by an Arduino microcontroller due to its easy manipulation and low-cost. The measured signal is acquired and then discretized using a Wheatstone Bridge and an Analog-Digital Converter (ADC) respectively. For bearing monitoring, a real time monitoring system based on Internet of things (IoT) and Bluetooth were developed. Experimental tests were performed on a bearing within a force range up to 600 kN. The experimental results show that there is a proportional linear relationship between the applied force and the output voltage, and the error R squared is within 0.9878 based on the regression analysis.Keywords: bearing, force measurement, IoT, strain gauge
Procedia PDF Downloads 1422471 Electrochemical Study of Copper–Tin Alloy Nucleation Mechanisms onto Different Substrates
Authors: Meriem Hamla, Mohamed Benaicha, Sabrine Derbal
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In the present work, several materials such as M/glass (M = Pt, Mo) were investigated to test their suitability for studying the early nucleation stages and growth of copper-tin clusters. It was found that most of these materials stand as good substrates to be used in the study of the nucleation and growth of electrodeposited Cu-Sn alloys from aqueous solution containing CuCl2, SnCl2 as electroactive species and Na3C6H5O7 as complexing agent. Among these substrates, Pt shows instantaneous models followed by 3D diffusion-limited growth. On the other hand, the electrodeposited copper-tin thin films onto Mo substrate followed progressive nucleation. The deposition mechanism of the Cu-Sn films has been studied using stationary electrochemical techniques (cyclic voltammetery (CV) and chronoamperometry (CA). The structural, morphological and compositional of characterization have been studied using X-ray diffraction (XRD), scanning electron microscopy (SEM) and EDAX techniques respectively.Keywords: electrodeposition, CuSn, nucleation, mechanism
Procedia PDF Downloads 3982470 Managing the Cognitive Load of Medical Students during Anatomy Lecture
Authors: Siti Nurma Hanim Hadie, Asma’ Hassan, Zul Izhar Ismail, Ahmad Fuad Abdul Rahim, Mohd. Zarawi Mat Nor, Hairul Nizam Ismail
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Anatomy is a medical subject, which contributes to high cognitive load during learning. Despite its complexity, anatomy remains as the most important basic sciences subject with high clinical relevancy. Although anatomy knowledge is required for safe practice, many medical students graduated without having sufficient knowledge. In fact, anatomy knowledge among the medical graduates was reported to be declining and this had led to various medico-legal problems. Applying cognitive load theory (CLT) in anatomy teaching particularly lecture would be able to address this issue since anatomy information is often perceived as cognitively challenging material. CLT identifies three types of loads which are intrinsic, extraneous and germane loads, which combine to form the total cognitive load. CLT describe that learning can only occur when the total cognitive load does not exceed human working memory capacity. Hence, managing these three types of loads with the aim of optimizing the working memory capacity would be beneficial to the students in learning anatomy and retaining the knowledge for future application.Keywords: cognitive load theory, intrinsic load, extraneous load, germane load
Procedia PDF Downloads 4662469 Measuring e-Business Activities of SMEs in Yemen
Authors: Ahmed Abdullah, Lyndon Murphy, Brychan Thomas
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Increasingly, in developed and developing countries, small and medium-sized enterprises (SMEs) are becoming more important to national economies due to their strategic significance in developing different industrial sectors Worldwide. SMEs play a major role in an economy by significantly contributing to the enhancement of the countries’ gross domestic product and its labor force by creating more job opportunities and developing skilled labor. Rapid development has been witnessed in the World within different aspects of life, especially the technological revolution such as e-business. This has become a feature of this era requiring us to ‘keep-up’ in our daily society, losing the traditional pattern of our daily lives and combining scientific methodology of an analytical and experimental nature. In the past few years the emergence of e-business and e-commerce in the world has been carefully surveyed. There is widespread use of the internet in every aspect and phase of business.Keywords: e-business, e-business activities, SMEs, e-adoption ladder
Procedia PDF Downloads 5302468 High Frequency Sonochemistry: A New Field of Cavitation‐Free Acoustic Materials Synthesis and Manipulation
Authors: Amgad Rezk, Heba Ahmed, Leslie Yeo
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Ultrasound presents a powerful means for material synthesis. In this talk, we showcase a new field demonstrating the possibility for harnessing sound energy sources at considerably higher frequencies (10 MHz to 1 GHz) compared to conventional ultrasound (kHz and up to ~2 MHz) for crystalising and manipulating a variety of nanoscale materials. At these frequencies, cavitation—which underpins most sonochemical processes—is largely absent, suggesting that altogether fundamentally different mechanisms are at dominant. Examples include the crystallization of highly oriented structures, quasi-2D metal-organic frameworks and nanocomposites. These fascinating examples reveal how the highly nonlinear electromechanical coupling associated with high-frequency surface vibration gives rise to molecular ordering and assembly on the nano and microscale.Keywords: high-frequency acoustics, microfluidics, crystallisation, composite nanomaterials
Procedia PDF Downloads 1212467 Wind Speed Prediction Using Passive Aggregation Artificial Intelligence Model
Authors: Tarek Aboueldahab, Amin Mohamed Nassar
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Wind energy is a fluctuating energy source unlike conventional power plants, thus, it is necessary to accurately predict short term wind speed to integrate wind energy in the electricity supply structure. To do so, we present a hybrid artificial intelligence model of short term wind speed prediction based on passive aggregation of the particle swarm optimization and neural networks. As a result, improvement of the prediction accuracy is obviously obtained compared to the standard artificial intelligence method.Keywords: artificial intelligence, neural networks, particle swarm optimization, passive aggregation, wind speed prediction
Procedia PDF Downloads 4502466 Open Jet Testing for Buoyant and Hybrid Buoyant Aerial Vehicles
Authors: A. U. Haque, W. Asrar, A. A. Omar, E. Sulaeman, J. S Mohamed Ali
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Open jet testing is a valuable testing technique which provides the desired results with reasonable accuracy. It has been used in past for the airships and now has recently been applied for the hybrid ones, having more non-buoyant force coming from the wings, empennage and the fuselage. In the present review work, an effort has been done to review the challenges involved in open jet testing. In order to shed light on the application of this technique, the experimental results of two different configurations are presented. Although, the aerodynamic results of such vehicles are unique to its own design; however, it will provide a starting point for planning any future testing. Few important testing areas which need more attention are also highlighted. Most of the hybrid buoyant aerial vehicles are unconventional in shape and there experimental data is generated, which is unique to its own design.Keywords: open jet testing, aerodynamics, hybrid buoyant aerial vehicles, airships
Procedia PDF Downloads 5722465 International Protection Mechanisms for Refugees
Authors: Djehich Mohamed Yousri
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In recent years, the world has witnessed a phenomenon of displacement that is unprecedented in history. The number of refugees has reached record levels, due to wars, persecution, many conflicts and repression in a number of countries. The interest of United Nations bodies and international and regional organizations in the issue of refugees has increased, as they have defined a refugee and thus Determining who is entitled to this legal protection, and the 1951 Convention for the Protection of Refugees defines rights for refugee protection and sets obligations that they must perform. The institutional mechanisms for refugee protection are represented in the various agencies that take care of refugee affairs. At the forefront of these agencies is the United Nations High Commissioner for Refugees, as well as the various efforts provided by the International Committee of the Red Cross and the United Nations Relief and Works Agency for Palestine Refugees in the Middle East (UNRWA).Keywords: protection, refugees, international, persecution, legal
Procedia PDF Downloads 782464 Toxicity of Cymbopogon proximus (Maharaib) Oil Extract to Newzealand Rabbits
Authors: A. B. Amna, M. A. E. Samia, A. K. Hassan
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The clinical, pathological, hematological and biological changes in Newzealand rabbits groups given daily oral doses of 0.1,0.25 and 0.5 ml/kg body weight/day of Cpmbopogon proximus oil extract were investigated in an experiment durated for 21 days. Other than the dose co-related mortality rates, the clinical signs were observed daily after dosing to be low appetite and nervous signs including restlessness and increased consciousness. Pulmonary excretion of the oil extract led to bloody spots on the lungs, lymphocyte infiltration, congestion and edema. Renal glumeruli manifested lymphocyte infiltration in addition to shrinkages and easinophilic material in the medulla, if considered with the corticomedullary generalized necrosis and the significant changes in urea, they can explain the renal dysfunction. Hepatic malfunction was manifested by significant changes in serum alkaline phosphatase and aspartate transferases accompanied by the congested, fatty changed livers. The direct physical effect of the extracted oil was detected by the catarrhal inflammation of the intestines.There was no significant haematological change except for the slight changes in RBCs and MCVs in rabbits given the highest dose. Future work for Cpmbopogon proximus oil extract was forwarded and practical implications of the result were highlighted.Keywords: toxicity, cymbopogon proximus (maharaib), oil extract, Newzealand rabbits
Procedia PDF Downloads 4832463 Spillovers between Oil and the Gulf Cooperation Council Stock Markets: Fresh Evidence from a Regime-Switching Approach
Authors: Ahmed BenSaïda
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This study examines the relationship between crude oil and the Gulf Cooperation Council (GCC) region stock markets by employing a regime-switching approach. The methodology provides new insights into how the interrelationship between oil and GCC stock markets may fluctuate in different economic or market regimes, which is crucial for understanding the transmission of oil shocks and tailoring policy responses. Our findings indicate that the spillovers between the underlying assets are asymmetric. Specifically, during the turmoil periods, the connectedness is intense among these assets, whereas during tranquil periods, the linkage is moderate. Furthermore, an increase in oil prices can positively contribute to the profits of firms that are heavily dependent on oil, leading to an increase in the linkage between these countries and crude oil. The findings have important implications for investors and decision-makers in the GCC region.Keywords: GCC indices, oil, regime-switching, spillovers
Procedia PDF Downloads 192462 DeClEx-Processing Pipeline for Tumor Classification
Authors: Gaurav Shinde, Sai Charan Gongiguntla, Prajwal Shirur, Ahmed Hambaba
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Health issues are significantly increasing, putting a substantial strain on healthcare services. This has accelerated the integration of machine learning in healthcare, particularly following the COVID-19 pandemic. The utilization of machine learning in healthcare has grown significantly. We introduce DeClEx, a pipeline that ensures that data mirrors real-world settings by incorporating Gaussian noise and blur and employing autoencoders to learn intermediate feature representations. Subsequently, our convolutional neural network, paired with spatial attention, provides comparable accuracy to state-of-the-art pre-trained models while achieving a threefold improvement in training speed. Furthermore, we provide interpretable results using explainable AI techniques. We integrate denoising and deblurring, classification, and explainability in a single pipeline called DeClEx.Keywords: machine learning, healthcare, classification, explainability
Procedia PDF Downloads 552461 Effect of Synthesis Method on Structural, Morphological Properties of Zr0.8Y0.2-xLax Oxides (x=0, 0.1, 0.2)
Authors: Abdelaziz Ghrib, Samir Hattali, Mouloud Ghrib, Mohamed Lamine Aouissia, David Ruch
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In the present study, the solid solutions with a chemical composition of Zr0.8Y0.2-xLaxO2 (x=0, 0.1, 0.2) were synthesized via two routes, by hydrothermal method using NaOH as precipitating agent at 230°C for 15h and by the sol–gel process using citric acid as complexing agent. Compounds have been characterized by powder X-ray diffraction (XRD), Scanning Electron Microscopy (SEM), Thermo gravimetric Analysis (TGA) and Differential Thermal Analysis (DTA) techniques for appropriate characterization of the distinct thermal events occurring during synthesis. All the compounds crystallize in cubic fluorite structure, as indicated by X-ray diffraction studie. The microstructure of oxides synthesized by sol-gel showed porosity that increased with the lanthanum La3+ contents compared to hydrothermal method which gives a single crystal oxide.Keywords: oxide, hydrothermal, rare earth, solubility, sol-gel, ternary mixture
Procedia PDF Downloads 6422460 Common Sports Medicine Injuries in Primary Health Care
Authors: Thuraya Ahmed Hamood Al Shidhani
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Sports Medicine injuries are very common in primary health care. It is not necessary related to direct trauma, but it could be because of repetitive stress and overuse injuries. Knowledge of Primary Health care providers about the common sports medicine injuries and when to refer to a specialist is essential. Common sports injuries are muscle strain, joint sprain, bone bruise, Patellofemoral pain syndrome, Anterior cruciate ligament injuries, meniscal injuries, ankle ligaments injuries, concussion, Rotator cuff tendinosis/impingement syndrome, lateral and medial epicondylitis and fractures. Systematic approach is very useful in evaluation of sports injuries. RICE is important in initial management. Physiotherapy is essential for rehabilitation. Definitive Management is dependent on patient’s condition and function.Keywords: common, sports medicine injuries, primary health care, injuries
Procedia PDF Downloads 842459 Enzymatic Activities of Two Iranian Wheat Cultivars Infected with Fusarium Culmorum
Authors: Parastoo Motallebi, Vahid Niknam, Hassan Ebrahimzadeh, Majid Hashemi
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Wheat, the most strategically important worldwide crop, is widely grown in various countries. Based on international wheat production statistics (FAOSTAT database), the total production of wheat in 2012 was 13.8 in Iran. Fusarium culmorum is one of the principal causative agents of Fusarium crown rot (FCR), an overwhelming disease of wheat and barley which is in the early stages causing yield losses, stand reductions and rotting of root and lower stem tissues. In this study inoculation of two wheat seedlings of the susceptible cultivar Falat and the partially field-resistant cultivar Pishtaz were carried out in greenhouse conditions and root samples were taken for 6 days. The activity of peroxidase (POX) and polyphenoloxidase (PPO) enzymes were analyzed to identify possible relations between resistance and enzymatic activities. Although the POX and PPO activities in both geno types increased, this significant increase was more dominant in Pishtaz. The results showed an earlier elevation in the activity of these defense related enzymes in semi-resistant cv. Pishtaz after inoculation, suggested that the activities of POX and PPO in wheat geno types play an important role in the induction of resistance to this disease.Keywords: Defense responses, Fusarium culmorum, Wheat
Procedia PDF Downloads 5392458 Eggshell Waste Bioprocessing for Sustainable Acid Phosphatase Production and Minimizing Environmental Hazards
Authors: Soad Abubakr Abdelgalil, Gaber Attia Abo-Zaid, Mohamed Mohamed Yousri Kaddah
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Background: The Environmental Protection Agency has listed eggshell waste as the 15th most significant food industry pollution hazard. The utilization of eggshell waste as a source of renewable energy has been a hot topic in recent years. Therefore, finding a sustainable solution for the recycling and valorization of eggshell waste by investigating its potential to produce acid phosphatase (ACP) and organic acids by the newly-discovered B. sonorensis was the target of the current investigation. Results: The most potent ACP-producing B. sonorensis strain ACP2 was identified as a local bacterial strain obtained from the effluent of paper and pulp industries on basis of molecular and morphological characterization. The use of consecutive statistical experimental approaches of Plackett-Burman Design (PBD), and Orthogonal Central Composite Design (OCCD), followed by pH-uncontrolled cultivation conditions in a 7 L bench-top bioreactor, revealed an innovative medium formulation that substantially improved ACP production, reaching 216 U L⁻¹ with ACP yield coefficient Yp/x of 18.2 and a specific growth rate (µ) of 0.1 h⁻¹. The metals Ag+, Sn+, and Cr+ were the most efficiently released from eggshells during the solubilization process by B. sonorensis. The uncontrolled pH culture condition is the most suited and favored setting for improving the ACP and organic acids production simultaneously. Quantitative and qualitative analyses of produced organic acids were carried out using liquid chromatography-tandem mass spectrometry (LC-MS/MS). Lactic acid, citric acid, and hydroxybenzoic acid isomer were the most common organic acids produced throughout the cultivation process. The findings of thermogravimetric analysis (TGA), differential scan calorimeter (DSC), scanning electron microscope (SEM), energy-dispersive spectroscopy (EDS), Fourier-Transform Infrared Spectroscopy (FTIR), and X-Ray Diffraction (XRD) analysis emphasize the significant influence of organic acids and ACP activity on the solubilization of eggshells particles. Conclusions: This study emphasized robust microbial engineering approaches for the large-scale production of a newly discovered acid phosphatase accompanied by organic acids production from B. sonorensis. The biovalorization of the eggshell waste and the production of cost-effective ACP and organic acids were integrated into the current study, and this was done through the implementation of a unique and innovative medium formulation design for eggshell waste management, as well as scaling up ACP production on a bench-top scale.Keywords: chicken eggshells waste, bioremediation, statistical experimental design, batch fermentation
Procedia PDF Downloads 3762457 Board Structure, Composition, and Firm Performance: A Theoretical and Empirical Review
Authors: Suleiman Ahmed Badayi
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Corporate governance literature is very wide and involves several empirical studies conducted on the relationship between board structure, composition and firm performance. The separation of ownership and control in organizations were aimed at reducing the losses suffered by the investors in the event of financial scandals. This paper reviewed the theoretical and empirical literature on the relationship between board composition and its impact on firm performance. The findings from the studies provide different results while some are of the view that board structure is related to firm performance, many empirical studies indicates no relationship. However, others found a U-shape relationship between firm performance and board structure. Therefore, this study argued that board structure is not much significant to determine the financial performance of a firm.Keywords: board structure, composition, firm performance, corporate governance
Procedia PDF Downloads 5662456 The Using of Hybrid Superparamagnetic Magnetite Nanoparticles (Fe₃O₄)- Graphene Oxide Functionalized Surface with Collagen, to Target the Cancer Stem Cell
Authors: Ahmed Khalaf Reyad Raslan
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Cancer stem cells (CSCs) describe a class of pluripotent cancer cells that behave analogously to normal stem cells in their ability to differentiate into the spectrum of cell types observed in tumors. The de-differentiation processes, such as an epithelial-mesenchymal transition (EMT), are known to enhance cellular plasticity. Here, we demonstrate a new hypothesis to use hybrid superparamagnetic magnetite nanoparticles (Fe₃O₄)- graphene oxide functionalized surface with Collagen to target the cancer stem cell as an early detection tool for cancer. We think that with the use of magnetic resonance imaging (MRI) and the new hybrid system would be possible to track the cancer stem cells.Keywords: hydrogel, alginate, reduced graphene oxide, collagen
Procedia PDF Downloads 1452455 The Importance of Electronic Medical Record Systems in Health Care Economics
Authors: Mutaz Shurahabeel Ahmed Ombada
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This paper investigates potential health and financial settlement of health information technology, this paper evaluates health care with the use of IT and other associated industries. It assesses prospective savings and costs of extensive acceptance of Electronic Medical Record Systems (EMRS), models significant to health as well as safety remuneration, and conclude that efficient EMRS execution and networking could ultimately save more than US $55 billion annually through recuperating health care effectiveness and that Health Information Technology -enabled prevention and administration of chronic disease could eventually double those savings while rising health and other social remuneration. On the contrary, this is improbable to be realized without related to significant modifications to the health care system.Keywords: electronic medical record systems, health care economics, EMRS
Procedia PDF Downloads 5612454 A Critical Appraisal of Illegal Immigrants in Maldives: An Overview
Authors: Md. Zahidul Islam, Mohamed Shujau Abdul Hakeem
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Illegal immigrants’ problem is a big problem all over the world including Maldives. Nowadays, it is turned into a major problem for Maldives. Many illegal immigrants are staying in Maldives from different countries such as Bangladesh, India, Pakistan, Nepal, Philippines and Sri Lanka. The aim of this article is to highlight the present situation of illegal immigrant in Maldives. At the same time, this article also tries to explain the legal protection of illegal immigrant. The research will adopt qualitative methods of research. The qualitative method involves doctrinal. As a doctrinal research, author used secondary sources. As secondary sources, the author used journal articles, newspapers and other useful materials to help the purpose of this research. Government agencies have to more concern to solve this problem.Keywords: critical appraisal, illegal immigrants, Maldives, overview
Procedia PDF Downloads 2532453 Increase Daily Production Rate of Methane Through Pasteurization Cow Dung
Authors: Khalid Elbadawi Elshafea, Mahmoud Hassan Onsa
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This paper presents the results of the experiments to measure the impact of pasteurization cows dung on important parameter of anaerobic digestion (retention time) and measure the effect in daily production rate of biogas, were used local materials in these experiments, two experiments were carried out in two bio-digesters (1 and 2) (18.0 L), volume of the mixture 16.0-litre and the mass of dry matter in the mixture 4.0 Kg of cow dung. Pasteurization process has been conducted on the mixture into the digester 2, and put two digesters under room temperature. Digester (1) produced 268.5 liter of methane in period of 49 days with daily methane production rate 1.37L/Kg/day, and digester (2) produced 302.7-liter of methane in period of 26 days with daily methane production rate 2.91 L/Kg/day. This study concluded that the use of system pasteurization cows dung speed up hydrolysis in anaerobic process, because heat to certain temperature in certain time lead to speed up chemical reactions (transfer Protein to Amino acids, Carbohydrate to Sugars and Fat to Long chain fatty acids), this lead to reduce the retention time an therefore increase the daily methane production rate with 212%.Keywords: methane, cow dung, daily production, pasteurization, increase
Procedia PDF Downloads 3092452 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 962451 Detection of PCD-Related Transcription Factors for Improving Salt Tolerance in Plant
Authors: A. Bahieldin, A. Atef, S. Edris, N. O. Gadalla, S. M. Hassan, M. A. Al-Kordy, A. M. Ramadan, A. S. M. Al- Hajar, F. M. El-Domyati
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The idea of this work is based on a natural exciting phenomenon suggesting that suppression of genes related to the program cell death (or PCD) mechanism might help the plant cells to efficiently tolerate abiotic stresses. The scope of this work was the detection of PCD-related transcription factors (TFs) that might also be related to salt stress tolerance in plant. Two model plants, e.g., tobacco and Arabidopsis, were utilized in order to investigate this phenomenon. Occurrence of PCD was first proven by Evans blue staining and DNA laddering after tobacco leaf discs were treated with oxalic acid (OA) treatment (20 mM) for 24 h. A number of 31 TFs up regulated after 2 h and co-expressed with genes harboring PCD-related domains were detected via RNA-Seq analysis and annotation. These TFs were knocked down via virus induced gene silencing (VIGS), an RNA interference (RNAi) approach, and tested for their influence on triggering PCD machinery. Then, Arabidopsis SALK knocked out T-DNA insertion mutants in selected TFs analogs to those in tobacco were tested under salt stress (up to 250 mM NaCl) in order to detect the influence of different TFs on conferring salt tolerance in Arabidopsis. Involvement of a number of candidate abiotic-stress related TFs was investigated.Keywords: VIGS, PCD, RNA-Seq, transcription factors
Procedia PDF Downloads 2742450 Synthesis and Use of Thiourea Derivative (1-Phenyl-3- Benzoyl-2-Thiourea) for Extraction of Cadmium Ion
Authors: Abdulfattah M. Alkherraz, Zaineb I. Lusta, Ahmed E. Zubi
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The environmental pollution by heavy metals became more problematic nowadays. To solve the problem of Cadmium accumulation in human organs which lead to dangerous effects on human health, and to determine its concentration, the organic legand 1-phenyl-3-benzoyl-2-thiourea was used to extract the cadmium ions from its solution. This legand as one of thiourea derivatives was successfully synthesized. The legand was characterized by NMR and CHN elemental analysis, and used to extract the cadmium from its solutions by formation of a stable complex at neutral pH. The complex was characterized by elemental analysis and melting point. The concentrations of cadmium ions before and after the extraction were determined by Atomic Absorption Spectrophotometer (AAS). The data show the percentage of the extract was more than 98.7% of the concentration of cadmium used in the study.Keywords: thiourea derivatives, cadmium extraction, water, environment
Procedia PDF Downloads 3492449 Combined Localization, Beamforming, and Interference Threshold Estimation in Underlay Cognitive System
Authors: Omar Nasr, Yasser Naguib, Mohamed Hafez
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This paper aims at providing an innovative solution for blind interference threshold estimation in an underlay cognitive network to be used in adaptive beamforming by secondary user Transmitter and Receiver. For the task of threshold estimation, blind detection of modulation and SNR are used. For the sake of beamforming several localization algorithms are compared to settle on best one for cognitive environment. Beamforming algorithms as LCMV (Linear Constraint Minimum Variance) and MVDR (Minimum Variance Distortion less) are also proposed and compared. The idea of just nulling the primary user after knowledge of its location is discussed against the idea of working under interference threshold.Keywords: cognitive radio, underlay, beamforming, MUSIC, MVDR, LCMV, threshold estimation
Procedia PDF Downloads 5822448 Microanalysis of a New Cementitious System Containing High Calcium Fly Ash and Waste Material by Scanning Electron Microscopy (SEM)
Authors: Anmar Dulaimi, Hassan Al Nageim, Felicite Ruddock, Linda Seton
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Fast-curing cold bituminous emulsion mixture (CBEM) including active filler from high calcium fly ash (HCFA) and waste material (LJMU-A2) has been developed in this study. This will overcome the difficulties related with the use of hot mix asphalt such as greenhouse gases emissions and problems in keeping the temperature when transporting long distance. The aim of this study is to employ petrographic examinations using scanning electron microscopy (SEM) for characterizing the hydrates microstructure, in a new binary blended cement filler (BBCF) system. The new BBCF has been used as a replacement to traditional mineral filler in cold bituminous emulsion mixtures (CBEMs), comprises supplementary cementitious materials containing high calcium fly ash (HCFA) and a waste material (LJMU-A2). SEM analysis demonstrated the formation of hydrates after varying curing ages within the BBCF. The accelerated activation of HCFA by LJMU-A2 within the BBCF was revealed and as a consequence early and later stiffness was developed in novel CBEM.Keywords: cold bituminous emulsion mixtures, indirect tensile stiffness modulus, scanning electron microscopy (SEM), and high calcium fly ash
Procedia PDF Downloads 2762447 Release of Calcein from Liposomes Using Low and High Frequency Ultrasound
Authors: Ghaleb A. Husseini, Salma E. Ahmed, Hesham G. Moussa, Ana M. Martins, Mohammad Al-Sayah, Nasser Qaddoumi
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This abstract aims to investigate the use of targeted liposomes as anticancer drug carriers in vitro in combination with ultrasound applied as drug trigger; in order to reduce the side effects caused by traditional chemotherapy. Pegylated liposomes were used to encapsulate calcein and then release this model drug when 20-kHz, 40-kHz, 1-MHz and 3-MHz ultrasound were applied at different acoustic power densities. Fluorescence techniques were then used to measure the percent drug release of calcein from these targeted liposomes. Results showed that as the power density increases, at the four frequencies studied, the release of calcein also increased. Based on these results, we believe that ultrasound can be used to increase the rate and amount of chemotherapeutics release from liposomes.Keywords: liposomes, calcein release, high frequency ultrasound, low frequency ultrasound, fluorescence techniques
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