Search results for: audit report lag

Authors: Ernest Nweke

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Mongolia has made giant strides in the development of its auditing and accounting system from Soviet-style to a market-oriented system. High levels of domestic and foreign investment desired by the Mongolian government require that better and improved quality of corporate information and disclosure consistent with international standards be made available to investors. However, the Mongolian Certified Public Accountants (CPA) profession is still developing, and the quality of services provided by accounting firms in most cases do not comply with International Financial Reporting Standards (IFRS) framework approved by the government for use in financial reporting. Against this backdrop, Accounting and audit reforms, liberalization and deregulation, establishment of an efficient and effective professional monitoring and supervision regime are policy necessities. These will further enhance the Mongolian business environment, eliminate incompetence in the system, make the economy more attractive to investors and ultimately lift reporting standards and bring about improved accounting, auditing and disclosure practices among Mongolian firms. This paper examines the fundamental issues in the accounting and auditing environment in Mongolia and investigates the relationship between selected characteristics of Mongolian Stock Exchange (MSE) listed firms (profitability, leverage, firm size, firm auditor size, firm listing age, board size and proportion of independent directors) and voluntary accounting disclosures in their annual reports and accounts. The selected sample of firms for the research purpose consists of the top 20 indexes of the MSE, representing over 95% of the market capitalization. An empirical analysis of the hypothesized relationship was carried out using multiple regression in EViews analytical software. Research results lend credence to the fact that only a few of the company attributes positively impact voluntary accounting disclosures in Mongolian Stock Exchange-listed firms. The research is motivated by the absence of empirical evidence on the correlation between the quality of voluntary accounting disclosures made by listed companies in Mongolia and company characteristics and the findings thereof significantly useful to both firms and regulatory authorities. The concluding part of the paper precisely consists of useful research-based recommendations for listed firms and regulatory agencies on measures to put in place in order to enhance the quality of corporate financial reporting and disclosures in Mongolia.

Keywords: accounting, auditing, corporate disclosure, listed firms

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Authors: Mehrdad Ebrahimi, Oliver Schmitz, Axel Schmidt, Peter Czermak

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“Produced water” (PW) is any fossil water that is brought to the surface along with crude oil or natural gas. By far, PW is the largest waste stream by volume associated with oil and gas production operations. Due to the increasing volume of waste all over the world in the current decade, the outcome and effect of discharging PW on the environment has lately become a significant issue of environmental concerns. Therefore, there is a need for new technologies for PW treatment due to increase focus on water conservation and environmental regulation. The use of membrane processes for treatment of PW has several advantages over many of the traditional separation techniques. In oilfield produced water treatment with ceramic membranes, process efficiency is characterized by the specific permeate flux and by the oil separation performance. Apart from the membrane properties, the permeate flux during filtration of oily wastewaters is known to be strongly dependent on the constituents of the feed solution, as well as on process conditions, e.g. trans-membrane pressure (TMP) and cross-flow velocity (CFV). The research project presented in these report describes the application of different ceramic membrane filtration technologies for the efficient treatment of oil-field produced water and different model oily solutions.

Keywords: ceramic membrane, membrane fouling, oil rejection, produced water treatment

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Authors: Nasrudin Andi Mappaware, Muh. Wirawan Harahap, Erlin Syahril, Farah Ekawati Mulyadi

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Cesarean section procedures are currently increasing, both for medical indications and without medical indications, better known as caesarean section on request. Cesarean section by self-request raises many dilemmas from the doctor's side regarding medical issues, professionalism, and bioethics. We report the case of a 27-year-old woman G1P0A0 gravid 38 weeks admitted to the hospital for a planned cesarean section on request for the reason that she could not tolerate pain and requested on a date that corresponded to the date and month of her mother's birth. Currently, there is no medical indication for a cesarean section. Anesthesia during cesarean section at self-request without medical indications is a dilemma for anesthesiologists considering the risks and complications of anesthesia for both the fetus and the mother. Cesarean section delivery without medical indications is still justified and does not conflict with ethics and professionalism. Because it fulfills the principle of autonomy which states that patients have the right to themselves. However, this medical procedure is still considered no safer and riskier even though medical technology has developed rapidly. The trend in increasing the number of cesarean sections is influenced by patient reasons such as: not being able to tolerate pain, trust factors and worry about damage to the birth canal.

Keywords: anesthesia, bioethics, medical, self-request, professionalism

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Authors: Olga Smilevska Spasova, Katerina Boshkovska, Gorica Popova, Mirjana Popovska

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Introduction: Pneumonia is an infection of the pulmonary parenchyma. HPIV 3 is one of four viruses that is a member of the Paramyxoviridae family designated types 1-4 that have a nonsegmented, single-stranded RNA genome with a lipid-containing envelope. They are spread from the respiratory tract by aerosolized secretions or by direct contact with secretions. Type 3 is endemic and can cause serious illness in immunocompromised patients. Illness caused by parainfluenza occurs shortly after inoculation with the virus. The level of immunoglobulin A antibody in serum is the best predictor of susceptibility to infection. Streptococcus pneumonia or pneumococcus is a Gram-positive, spherical bacteria, usually found in pairs and it is a member of the genus Streptococcus. Streptococcus pneumonia resides asymptomatically in healthy carriers typically colonizing the respiratory tract, sinuses, and nasal cavity. In individuals with weaker immune systems like young infants, pneumococcal bacterium is the most common cause of community-acquired pneumonia in the world. Case Report: The aim is to present a case of lower respiratory tract infection in an infant caused by parainfluenza virus 3, S. pneumonia and undifferentiated gram-negative bacteria that was successfully treated. The infant is with a history of recurrent episodes of wheezing in the past 3mounts.Infant of 10months presents 2weeks before admittance with high fever, runny nose, and cough. The primary pediatrician prescribed oral cefpodoxime for 10days and inhaled salbutamol. Two days before admittance in hospital the infant with high fever, cough, and difficulty breathing. At admittance, infant is pale, anxious with rapid respirations, cough, wheezing and tachycardia. On auscultation: vesicular breathing sounds with high pitched wheezing and on the right coarse crackles. Investigations: Blood analysis: RBC: 4, 7 x1012L, WBC: 8,3x109L: Neut: 42.73% Lym: 41.57%, Hgb: 9.38 g/dl MCV: 62.7fl, MCH: 20.0pg MCHC: 31.8 g/dl RDW: 18.7% Plt-307.9 x109LCRP: 2,5mg/l, serum iron-7.92umol/l, O2sat-97% on blood gas analysis, puls-125/min.X-ray of chest with hyperinflationand right pericardial consolidation. Microbiological analysis of sputum sample is positive for undifferentiated gram-negative bacteria (colonizer)–resistant to cefotaxime, ampicillin, cefoxitin, sulfamet.+trimetoprim and sensitive to amikacin, gentamicin, and ciprofloxacin. Molecular multiplex RT-PCR for 19 viruses and multiplex PCR for 7 bacteria test for respiratory pathogens positive for Parainfluenza virus 3(Ct=22.73), Streptococcus pneumonia (Ct=26.75).IED: IgG-9.31g/l, IgA-0.351g/l, IgM-0.86g/l. Therapy: Treatment was started with inhaled salbutamol, intravenous antibiotic cefotaxime as well as systemic corticosteroids. On day 7 because of slow clinical resolution of chest auscultation findings and an etiologic clue with a positive sputum sample for resistant undifferentiated gram negative bacteria, a second intravenous antibiotic was administered amikacin. The infant is discharged on day 14 with resolution of clinical findings. Conclusion: Mixed co-infections with respiratory viruses and bacteria in immunocompromised infants are likely to lead to a more severe form of community acquired pneumonia that will need hospitalization.

Keywords: HPIV- 3, infant, pneumonia, S. pneumonia, x-ray chest

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Authors: Ali Murat Guler

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A variety of experiments have been developed over the past decades, aiming at the detection of Weakly Interactive Massive Particles (WIMPs) via their scattering in an instrumented medium. The sensitivity of these experiments has improved with a tremendous speed, thanks to a constant development of detectors and analysis methods. Detectors capable of reconstructing the direction of the nuclear recoil induced by the WIMP scattering are opening a new frontier to possibly extend Dark Matter searches beyond the neutrino background. Measurement of WIMP’s direction will allow us to detect the galactic origin of dark matter and, therefore to have a clear signal-background separation. The NEWSdm experiment, based on nuclear emulsions, is intended to measure the direction of WIMP-induced nuclear coils with a solid-state detector, thus with high sensitivity. We discuss the discovery potential of a directional experiment based on the use of a solid target made of newly developed nuclear emulsions and novel read-out systems achieving nanometric resolution. We also report results of a technical test conducted in Gran Sasso.

Keywords: dark matter, direct detection, nuclear emulsion, WIMPS

Procedia PDF Downloads 266

Authors: O. Guellati, A. Harat, F. Djefaflia, N. Habib, A. Nait-Merzoug, J. El Haskouri, D. Momodu, N. Manyala, D. Bégin, M. Guerioune

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We report a facile and low-cost free-template synthesis method was used to synthesize mesoporous smart multifunctional nanohybrids based on Graphene/PANI nanofibers micro/nanostructures with very interesting physic-chemical properties and faradic electrochemical behavior of these products was investigated. These nanohybrid products have been characterized quantitatively and qualitatively using different techniques, such as XRD / FTIR, Raman, XPS spectroscopy, Field Emission SEM and High-Resolution TEM microscopy, BET textural analysis, electrochemical measurements (CV, CD, EIS). Moreover, the electrochemical measurements performed in a 6 M KOH aqueous electrolyte depicted excellent electrochemical performance ascribed to the optimized composition of hydroxides et PANI nanofibers. An exceptionally notable specific capacitance between 800  and 2000 F. g-1 was obtained at 5  mV. s-1 scan rate for these synthesized products depends on the optimized growth conditions. We found much better nanohybrids by reinforcing hydroxides or conduction polymer nanofibers with carbonaceous nanomaterials depicting their potential as suitable materials for energy storage devices.

Keywords: nanohybrid materials, conducting polymers, carbonaceous nanomaterials, supercapacitors, energy storage

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Authors: Uyanga Jadamba

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Globalisation of the world economy has necessitated the development and implementation of a comparable and understandable reporting language suitable for use by all reporting entities. The International Accounting Standard Board (IASB) provides an international reporting language that lets all users understand the financial information of their business and potentially allows them to have access to finance at an international level. The study is based on logistic regression analysis to investigate the factors for the adoption of theInternational Financial Reporting Standard for Small and Medium sized Entities (IFRS for SMEs). The study started with a list of 217 countries from World Bank data. Due to the lack of availability of data, the final sample consisted of 136 countries, including 60 countries that have adopted the IFRS for SMEs and 76 countries that have not adopted it yet. As a result, the study included a period from 2010 to 2020 and obtained 1360 observations. The findings confirm that the adoption of the IFRS for SMEs is significantly related to the existence of national reporting standards, law enforcement quality, common law (legal system), and extent of disclosure. It means that the likelihood of adoption of the IFRS for SMEs decreases if the country already has a national reporting standard for SMEs, which suggests that implementation and transitional costs are relatively high in order to change the reporting standards. The result further suggests that the new standard adoption is easier in countries with constructive law enforcement and effective application of laws. The finding also shows that the adoption increases if countries have a common law system which suggests that efficient reportingregulations are more widespread in these countries. Countries with a high extent of disclosing their financial information are more likely to adopt the standard than others. The findings lastly show that the audit qualityand primary education levelhave no significant impact on the adoption.One possible explanation for this could be that accounting professionalsfrom in developing countries lacked complete knowledge of the international reporting standards even though there was a requirement to comply with them. The study contributes to the literature by providing factors that impact the adoption of the IFRS for SMEs. It helps policymakers to better understand and apply the standard to improve the transparency of financial statements. The benefit of adopting the IFRS for SMEs is significant due to the relaxed and tailored reporting requirements for SMEs, reduced burden on professionals to comply with the standard, and provided transparent financial information to gain access to finance.The results of the study are useful toemerging economies where SMEs are dominant in the economy in informing its evaluation of the adoption of the IFRS for SMEs.

Keywords: IFRS for SMEs, international financial reporting standard, adoption, institutional factors

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Authors: A. H. Maimusa, A. Abu Hassan, Nur Faeza A. Kassim

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In this study, we report on the main life table developmental attributes of laboratory colonies of wild strains Ae. albopictus and Ae. aegypti. The raw life history data of the two species were analyzed and compared based on the age-stage and two-sex life table. The total pre-adult development times were 9.47 days (Ae. albopictus) and 8.76 days (Ae. aegypti). The adult pre-oviposition periods (APOP) was 1.61 day for Ae. albopictus and 2.02 for Ae. aegypti. The total pre-oviposition period (TPOP) of Ae. albopictus is significantly longer (11.66 days) than (10.75 days) for Ae. aegypti. The mean intrinsic rate of increase (r) was 0.124 days (Ae. albopictus) and 1.151 days (Ae. aegypti) while the mean finite rate of increase (λ) was 1.13 day (Ae. albopictus) and (1.16 d) (Ae. aegypti). The net reproductive rates (Ro) were 8.10 and 10.75 for Ae. albopictus and Ae. aegypti, respectively. The mean generation time (T) for Ae. albopictus and Ae. aegypti, were 16.81 days and 15.77 days respectively. The mean development time for each stage insignificantly correlated with temperature (r = -0.208, p > 0.05) and (r = -0.312, p > 0.05) for Ae. albopictus and Ae. aegypti respectively. The life expectancy was 19.01 and 19.94 days for Ae. albopictus and Ae. aegypti respectively. Mortality occurred mostly during the adult stage and ranged between 0.01 and 0.07%. The population parameters suggest that Ae. albopictus and Ae. aegypti populations are r-strategist characterized by a high r, a large Ro, and short T. This kind of information is crucial in understanding mosquito population dynamics in disease transmission and control.

Keywords: Ae. aegypti, Ae. albopictus, age-stage, life table, two-sex

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Authors: Miguel Ramirez, Ivan Lizarazo

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The emergence of various interpretations of sustainability, including weak and strong paradigms, can be traced back to the definition of sustainable development provided in the 1987 Brundtland report and the subsequent evolution of the sustainability concept. However, there has been limited scholarly attention given to clarifying the concept of sustainability within the theoretical and conceptual framework of geography. The discipline has predominantly been focused on understanding the diverse conceptions of sustainability within its epistemological boundaries, resulting in tensions between sustainability paradigms and their associated dimensions, including the incorporation of political perspectives, with particular emphasis on environmental geography's epistemology. In response to this gap, a conceptual framework for sustainability is proposed, effectively integrating spatial and territorial concepts. This framework aims to enhance geography's role in contributing to sustainability by utilizing the land system theory, which is based on the dynamics of land use change. Such an integrated conceptual framework enables incorporating methodological tools such as remote sensing, encompassing various earth observations and fusion methods, and supervised classification techniques. Additionally, it looks for better integration of socioecological information, thereby capturing essential population-related features.

Keywords: geography, sustainability, land change science, territorial sustainability

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Authors: Dina Safrina

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This paper aims to discuss the suitability of tax administration in Indonesia based on Islamic Shari'a by looking at Abu Yusuf's idea of taxation. This research is a qualitative research and using data collection method by library research, that is by studying, deepening and citing theories or concepts from a number of literature. The purpose of this paper is to find out whether taxation in Indonesia is consistent with the thinking of Islamic economists, namely Abu Yusuf's idea which became known by economists as the canons of taxation. The ability to pay, lax time giving for taxpayers and the centralization of decision-making in the tax administration are some of the principles it emphasizes. In taxation he recommends the use of the Muqassamah (Proportional Tax) system rather than the Mixed (Fixed Tax) system. In this case, the determination of tax rates in Indonesia there are using fixed tax system, proportional tax, progressive tax and regressive tax. Abu Yusuf opposed the existence of Qabalah institution (the guarantor of tax payments to the state) at the time and suggested a tax administration centered and paid directly to the state. This is in accordance with those already applied in Indonesia where tax collection is done centrally. The tax system in Indonesia using self assessment system, which is the authority and responsibility given by the government to the taxpayer to calculate, pay and report the tax itself becomes the gap for taxpayers to commit fraud. Prerequisites that must be met for the success of this system is with the tax consciousness, tax honesty, tax mindedness, and tax discipline.

Keywords: Abu Yusuf, Indonesia, tax, tax administration

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Authors: E. Rahimi, S. Shaigannia

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Salmonella typhimurium and Salmonella enteritidis are important infectious agents causing food poisoning and food-borne gastrointestinal diseases. This study was carried out in order to investigate the distribution of virulence genes and antimicrobial resistance properties of S. typhimurium and S. enteritidis isolated from ruminant milk and dairy products in Iran. Overall 360 raw and pasteurized milk and traditional and commercial dairy products were purchased from random selected supermarkets and retail stories of Isfahan province, Iran. Samples were cultured immediately and those found positive for Salmonella were analyzed for the presence of S. typhimurium, S. enteritidis and several putative genes using PCR. Totally, 13 (3.61%), 8 (2.22%), 1 (0.27%) and 4 (1.11%) samples were found to be contaminated with Salmonella spp., S. typhimurium, S. enteritidis and other species of Salmonella, respectively. PCR results showed that invA, rfbJ, fliC and spv were the detected virulence genes in S. typhimurium and S. enteritidis positive samples. To the authors’ knowledge, the present study is the first prevalence report of virulence genes of S. typhimurium and S. enteritidis isolated from ruminant milk and traditional and commercial dairy products in Iran.

Keywords: Salmonella typhimurium, Salmonella enteritidis, virulence genes, ruminant milk, dairy products

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Authors: Darnetty Baharuddin Salleh

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Fusarium ear rot disease is one of the most important diseases of maize and not only causes significant losses but also produced harmful mycotoxins to animals and humans. A total of 141 strains of Fusarium species were isolated from maize plants showing typical ear rot symptoms in Indonesia, and Malaysia by using the semi-selective medium (peptone pentachloronitrobenzene agar, PPA). These strains were identified morphologically. For strains in Gibberella fujikuroi species complex (Gfsc), the identification was continued by using biological identification. Three species of Fusarium were morphologically identified as Fusarium in Gibberella species complex (105 strains, 74.5%), F. verticillioides (78 strains), F. proliferatum (24 strains) and F. subglutinans (3 strains) and five species from other section (36 strains, 25.5%), F. graminearum (14 strains), F. oxysporum (8 strains), F. solani ( 1 strain), and F. semitectum (13 strains). Out of 105 Fusarium species in Gfsc, 63 strains were identified as MAT-1, 25 strains as MAT-2 and 17 strains could not be identified and in crosses with nine standard testers, three mating populations of Fusarium were identified as MP-A, G. moniliformis (68 strains, 64.76%), MP-D, G. intermedia (21 strains, 20%) and MP-E, G. subglutinans (3 strains, 2.9%), and 13 strains (12.38%) could not be identified. All trains biologically identified as MP-A, MP-D, and MP-E, were identified morphologically as F. verticillioides, F. proliferatum, and F. subglutinans, respectively. Thus, the results of this study indicated that identification based on biological identification were consistent with those of morphological identification. This is the first report on the presence of MP-A, MP-D, and MP-E on ear rot-infected maize in Indonesia; MP-A and MP-E in Malaysia.

Keywords: Fusarium, MAT-1, MAT-2, MP-A, MP-D, MP-E

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Authors: Renny Wulandari

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This study aims to determine how the influence of Non Performing Financing, Financing Deposit Ratio, Operating Expenses and Operating Revenue and Net Income Margin on the disclosure of financial risk in Sharia banks. To achieve these objectives conducted associative research method with data source in the form of secondary data that is annual report data with period 2013-2016. The population in this study is the sharia banking industry in Indonesia and who issued the annual financial statements. A method of sampling use probability sampling. Analysis in this research is with SEM-PLS. The result is Net Income Margin has a significant effect on financial risk disclosure while Non Performing Financing (NPF) Financing to Deposit Ratio (FDR), Operating Expenses and Operating Revenue (OEOR) have no effect on the disclosure of financial risk in sharia bank.

Keywords: Sharia banks, disclosure of risk financial, non performing financing, financing deposit ratio, operating expenses and operating revenue, net income margin

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Authors: Zahia Kabouche, Ouissem Gherboudj, Naima Boutaghane, Ahmed Kabouche, Laurence Voutquenne-Nazabadioko

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Chrysanthemum herbs (Asteraceae) are extensively used as food additives and in folk medicine. Anti-cancer, anti-human immunodeficiency virus type 1 (HIV-1), anti-inflammatory, antinociceptive and antiproliferative activities as well as antioxidant effects have been reported for Chrysanthemum species. We report the isolation and identification of flavonoids and new and known terpenoids from the endemic species, C. macrocarpum and C. deserticolum “guertoufa”, used in Algerian Sahara as tea drinks and in “couscous” and soups “Chorba”. Structures of the isolated compounds were established by 1-D and 2-D homo and hetero-nuclear NMR (1H, 13C, COSY, HSQC, HMBC, and NOESY), mass spectrometry, UV and comparison with literature data. C. deserticolum extracts were tested by four methods to identify the antioxidant activity namely, ABTS•+, DPPH• scavenging, CUPRAC and ferrous-ions chelating activity methods. Anti-inflammatory, antinociceptive, antiproliferative and antioxidant activities of C. macrocarpum extracts and isolated compounds are also reported here.

Keywords: Chrysanthemum macrocarpum, C. deserticolum, flavonoids, terpenoids, antioxidant, anti-inflammatory, anti-proliferative

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Authors: Y. S. Baraya, B. Umar, A. Aliyu, A. A. Raji, K. A. N. Esievo

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This study was performed to determine the presence of anaemia in randomly selected apparently healthy camels (Camelus dromedarius) brought for slaughter at the Sokoto metropolitan abattoir, Sokoto State, Nigeria. The camels were derived from both sexes, different age groups, functional usages and kept at various localities within and outside Sokoto town. In the study area, studies involving camels were limited in particular the emphasis on the anaemic status of camels brought daily for human consumption. A total of eighty (80) blood samples were collected once a week from these camels within the period of eight (8) weeks to investigate the haematological variations especially packed cell volume (PCV). The PCV analysis revealed anaemia in more than fifty (50) % of the camels studied. However, the actual cause of the anaemia was not investigated but could be caused by infectious agent like protozoan parasite Trypanosoma specie and non-infectious cause such as nutritional deficiency. The PCV examination as a simple, inexpensive and reliable procedure could be part of the routine ante-mortem assessment to evaluate camels for the existence of anaemia since many of the causes of anaemia besides being affecting the meat quality could also be of zoonotic significance.

Keywords: anaemia, camels, packed cell volume, Sokoto abattoir

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Authors: Amlan Datta

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Dengue is an arboviral, vector borne infection, quite prevalent in tropical countries such as India. Approximately, 1 to 25% of cases may give rise to neurological complication, such as, seizure, delirium, Guillian-Barre syndrome (GBS), multiple cranial nerve palsies, intracranial thrombosis, stroke-like presentations, to name a few. Dengue fever, as an antecedent to GBS is uncommon, especially in adults.Here, we report a case about a middle aged lady who presented with an acute onset areflexic ascending type of polyradiculoneuropathy along with bilateral lower motor neuron type of facial nerve palsy, as well as abducens and motor component of trigeminal (V3) weakness. Her respiratory and neck muscles were spared. She had an established episode of dengue fever (NS1 and dengue IgM positive) 7 days prior to the weakness. Nerve conduction study revealed a demyelinating polyradiculopathy of both lower limbs and cerebrospinal fluid examination showed albuminocytological dissociation. She was treated with 5 days of intravenous immunoglobulin (IVIg), following which her limb weakness improved considerably. This case highlights GBS as a potential complication following dengue fever.

Keywords: areflexic, demyelinating, dengue, polyradiculoneuropathy

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Authors: Nancy Di Tunnariello, Jenna L. Currie-Mueller

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Totalistic organizations include organizations that operate by playing a prominent role in the life of its members through embedding values and practices. The Church of Scientology (CoS) is an example of a religious totalistic organization and has recently garnered attention because of the questionable treatment of members by those with authority, particularly when members try to leave the Church. The purpose of this study was to analyze exit communication and evaluate the task and relational messages discussed on online discussion boards for individuals with a previous or current connection to the totalistic CoS. Using organizational exit phases and interaction process analysis (IPA), researchers coded 30 boards consisting of 14,179 thought units from the Exscn.net website. Findings report all stages of exit were present, and post-exit surfaced most often. Posts indicated more tasks than relational messages, where individuals mainly provided orientation/information. After a discussion of the study’s contributions, limitations and directions for future research are explained.

Keywords: Bales' IPA, organizational exit, relational messages, scientology, task messages, totalistic organizations

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Authors: Kgantsi B. T., Ochwelwang A. R., Mathuthu M., Jegede O. A.

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Anthropogenic activities near water bodies contribute to poor water quality, which degrades the condition of the biota and elevates the risk to human health. The Vaal River is essential in supplying Gauteng and neighboring regions of South Africa with portable water for a variety of consumers and industries. Consequently, it is necessary to monitor and assess the radioactive risk in relation to the river's water quality. This study used an inductive coupled plasma mass spectrometer (ICPMS) to analyze the radionuclide activity concentration in the Vaal River, South Africa. Along with thorium and potassium, the total uranium concentration was calculated using the isotopic content of uranium. The elemental concentration of ²³⁸U, ²³⁵U, ²³⁴U, ²³²Th, and 40K were translated into activity concentrations. To assess the water safety for all users and consumers, all values were compared to world average activity concentrations 35, 30, and 400 Bqkg⁻¹ for ²³⁸U, ²³⁴Th, and ⁴⁰K, respectively, according to the UNSCEAR report. The results will serve as a database for further monitoring and evaluation of the radionuclide from the river, taking cognisance of potential health hazards.

Keywords: Val Rivers, ICPMS, uranium, risks

Procedia PDF Downloads 154

Authors: Andrew T. Hendrickson, Liven De Marez, Marijn Martens, Gytha Muller, Tudor Paisa, Koen Ponnet, Catherine Schweizer, Megan Van Meer, Mariek Vanden Abeele

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Quantifying and understanding the myriad ways people use their phones and how that impacts their relationships, cognitive abilities, mental health, and well-being is increasingly important in our phone-centric society. However, most studies on the patterns of phone use have focused on theory-driven tests of specific usage hypotheses using self-report questionnaires or analyses of smaller datasets. In this work we present a series of analyses from a large corpus of over 3000 users that combine data-driven and theory-driven analyses to identify reliable smartphone usage patterns and clusters of similar users. Furthermore, we compare the stability of user clusters across user- and system-initiated sessions, as well as during the hypothesized ritualized behavior times directly before and after sleeping. Our results indicate support for some hypothesized usage patterns but present a more complete and nuanced view of how people use smartphones.

Keywords: data mining, experience sampling, smartphone usage, health and well being

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Authors: Unity Nkateng

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New forms of academic writing such as apprenticeship genres are developing in the field of applied linguistics. However, these perspectives have not adequately addressed the issue of social work students in Botswana. The paper addresses the issue of academic writing with special attention to the types of documents written by University of Botswana (UB) social work students on their fieldwork placement. The research method for this study combines two major research tools in the qualitative inquiry which are text analysis and interviews in order to investigate the context in which the texts are produced. 12 students were consulted and gave their consent for the study. 26 case reports were collected from the Department of Social work at the University of Botswana. The findings show that the case reports students write during their fieldwork placements have 6 moves, which focus on the clients’ story and describe what the students have done and achieved. The significance is that the discrepancy between professional writing and students writing raise questions about the extent to which students are being prepared for professional writing. Students have indicated that their academic writing varies according to the preferences of individual lecturers rather than the requirement of the work situation.

Keywords: apprenticeship genres, client's voice, material processes, relational possesive processes

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Authors: Mingxi Xiao

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This case study focused on a bilingual child named Emma and her play. Emma was a four-year-old girl born in Australia while her parents were both Chinese. Emma could speak fluent English, while her Mandarin was not as good as her spoken English. With the research question to figure out whether creative play had an impact on children’s bilingualism, this case study mainly used the anecdotes method to observe Emma’s play and this report presented five observations of Emma, describing detailed information about her play and recording her language use. Based on Emma’s interests and daily activities, this case study chose her creative play for observation, which incorporates a whole range of activities from dancing to drawing, as well as playing instruments. From the five observations, it could be seen that Emma often mixed languages to help her express her meaning. It could be seen that Emma made an effort to use her bilingualism in her creative play. In other words, play encouraged Emma to use the two languages. In conclusion, the observations with Emma showed that although her Mandarin was not good enough, she displayed confidence in speaking both languages and had gradually shifted from mixing languages to code-switching. Recommendations were provided to support Emma’s bilingual abilities for further development in the end.

Keywords: bilingual, case study, code-switching, creative play, early childhood

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Authors: Saleem Rao, Mohammed Al-Ghadeer, Archan Banerjee, Hossein Fariborzi

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Materials imperfection, particularly two-level-system (TLS) defects in planer superconducting quantum circuits, contributes significantly to decoherence, ultimately limiting the performance of quantum computation and sensing. Oxides at air interfaces are among the host of TLS, and different material has been used to reduce TLS losses. Passivation with an inorganic layer is not an option to reduce these interface oxides; however, they can be etched away, but their regrowth remains a problem. Here, we report the chemisorption of molecular self-assembled monolayers (SAMs) at air interfaces of superconducting co-planer waveguide (CPW) resonators that suppress the regrowth of oxides and also modify the dielectric constant of the interface. With SAMs, we observed sustained order of magnitude improvement in quality factor -better than oxide etched interfaces. Quality factor measurements at millikelvin temperature and at single photon, XPS data, and TEM images of SAM passivated air interface sustenance our claim. Compatibility of SAM with micro-/nano-fabrication processes opens new ways to improve the coherence time in cQED.

Keywords: superconducting circuits, quality-factor, self-assembled monolayer, coherence

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Authors: Christine Myunghee Ahn, Sung Eun Baek, Sun Young Park

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The purpose of this study was to evaluate the cross-cultural validity of the Korean version of the Behavioral Assessment System for Children 2nd Edition, Parent Rating Scales - Adolescent Form (K BASC-2, PRS-A). The 150-item K BASC-2, PRS-A questionnaire was administered to a total of 690 Korean parents or caregivers (N=690) of adolescent children in middle school and high school. Results from the confirmatory and exploratory factor analyses indicate that the K BASC-2, PRS-A yielded a 3-factor solution similar to the factor structure found in the original version of the BASC-2. The internal consistencies using the Cronbach’s alpha of the composite scale scores were in the .92~ .98 range. The overall reliability and validity of the K BASC-2, PRS-A seem adequate. Structural equation modeling was used to verify the theoretical relationship among the scales of Adaptability, Withdrawal, Somatization, Depression, and Anxiety, to render additional support for internal validity. Other relevant findings, practical implications regarding the use of the KBASC-2, PRS-A and suggestions for future research are discussed.

Keywords: behavioral assessment system, cross-cultural validity, parent report, screening

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Authors: Chen Zhang, Fengxue Xin, Jianzhong He

Abstract:

A unique Clostridium beijerinckii species strain BGS1 was obtained from grass land samples, which is capable of producing 8.43g/L butanol and 3.21 isopropanol from 60g/L glucose while generating 4.68g/L volatile fatty acids (VFAs) from 30g/L xylan. The concentration of isopropanol produced by culture BGS1 is ~15% higher than previously reported wild-type Clostridium beijerinckii under similar conditions. Compared to traditional Acetone-Butanol-Ethanol (ABE) fermentation species, culture BGS1 only generates negligible amount of ethanol and acetone, but produces butanol and isopropanol as biosolvent end-products which are pure alcohols and more economical than ABE. More importantly, culture BGS1 can consume acetone to produce isopropanol, e.g., 1.84g/L isopropanol from 0.81g/L acetone in 60g/L glucose medium containing 6.15g/L acetone. The analysis of BGS1 draft genome annotated by RAST server demonstrates that no ethanol production is caused by the lack of pyruvate decarboxylase gene – related to ethanol production. In addition, an alcohol dehydrogenase (adhe gene) was found in BGS1 which could be a potential gene responsible for isopropanol-generation. This is the first report on Isopropanol-Butanol (IB) fermentation by wild-type Clostridium strain and its application for isopropanol and butanol production.

Keywords: acetone conversion, butanol, clostridium, isopropanol

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Authors: Vallejo Michael, Acuña Edgar, Roa Juan David, Peñuela Rosa, Parra Alejandra, Casallas Daniela, Rodriguez Sheyla

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Congenital Zika Virus Syndrome is an entity composed by a variety of birth defects presented in newborns that have been exposed to the Zika Virus during pregnancy. The syndrome characteristic features are severe microcephaly, cerebral tissue abnormalities, ophthalmological abnormalities such as uveitis and chorioretinitis, arthrogryposis, clubfoot deformity and muscular tone abnormalities. The confirmatory test is the Reverse transcription polymerase chain reaction (RT-PCR) associated to the physical findings. Here we present the case of a newborn with microcephaly whose mother presented a confirmed Zika Virus infection during the third trimester of pregnancy, despite of the evident findings and the history of Zika infection the RT-PCR in amniotic and cerebrospinal fluid of the newborn was negative. RT-PCR has demonstrated a low sensibility in samples with low viral loads, reason why, we propose a clinical diagnosis in patients with clinical history of Zika Virus infection during pregnancy accompanied by evident clinical manifestations of the child.

Keywords: congenital, Zika virus, microcephaly, reverse transcriptase polymerase chain reaction

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Authors: Mohammad Zahidul Islam Bhuiyan, Shanyong Wang, Scott William Sloan, Daichao Sheng

Abstract:

Nowadays soil pressure transducers are widely used to measure the soil stress states in laboratory and field experiments. The soil pressure transducers, investigated here, are traditional diaphragm-type earth pressure cells (DEPC) based on strain gauge principle. It is found that the output of these sensors varies with the soil conditions as well as the position of a sensor. Therefore, it is highly recommended to calibrate the pressure sensors based on the similar conditions of their intended applications. The factory calibration coefficients of the EPCs are not reliable to use since they are normally calibrated by applying fluid (a special type of oil) pressure only over load sensing zone, which does not represent the actual field conditions. Thus, the calibration of these sensors is utmost important, and they play a pivotal role for assessing earth pressures precisely. In the present study, TML soil pressure sensor is used to compare its sensitivity under different calibration systems, for example, fluid calibration, and static load calibration with or without soil. The results report that the sensor provides higher sensitivity (more accurate results) under soil calibration system.

Keywords: calibration, soil pressure, earth pressure cell, sensitivity

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Authors: Nadezhda Kvatashidze

Abstract:

The conceptual framework of International Financial Reporting Standards determines the basic principles of accounting. The said principles have multiple applications, with professional judgments being one of those. Recognition and assessment of the information contained in financial reporting, especially so the somewhat uncertain events and transactions and/or the ones regarding which there is no standard or interpretation are based on professional judgments. Professional judgments aim at the formulation of expert assumptions regarding the specifics of the circumstances and events to be entered into the report based on the conceptual framework terms and principles. Experts have to make a choice in favor of one of the aforesaid and simulate the situations applying multi-variant accounting estimates and judgment. In making the choice, one should consider all the factors, which may help represent the information in the best way possible. Professional judgment determines the relevance and faithful representation of the presented information, which makes it more useful for the existing and potential investors. In order to assess the prospected net cash flows, the information must be predictable and reliable. The publication contains critical analysis of the aforementioned problems. The fact that the International Financial Reporting Standards are developed continuously makes the issue all the more important and that is another point discussed in the study.

Keywords: conceptual framework, faithful representation, professional judgement, relevance

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Authors: Fouzia Mannan, Deepa Joshi

Abstract:

Millions of Bangladeshis move from low-income agrarian villages to the country’s urban landscape with the hope to gain from the rapidly-growing middle-income urban, industrial future. However, the economic gains are mostly offset by new forms of extreme depravity, indignity, and inequality. Nonetheless, many scholars report unique gendered gains through migration - the rupture of traditional, entrenched inequalities by gender, providing women not only reliable incomes but also the opportunity to re-negotiate gendered roles, responsibilities and identities. In this study, we present the reflections of ten long-term urban migrant women in Dhaka city: of their gains, their losses as well as their aspirations for the future. Our findings show the incredibly high costs of a migration that is induced by desperate rural poverty. Further, we find that patriarchy persists - within the often 'kutcha' walls of urban low-income homes to the nature of so-called economic opportunities - in the constant intertwining of capitalism, globalization, and patriarchy. Caught in between, women have little choice but to cope with these new vulnerabilities by relying on the very norms and boundaries established by patriarchy and by recreating patriarchy to celebrate the (if) gains from displacement and migration.

Keywords: gender, internal migration, patriarchy, urbanization

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Authors: Xiaoxiao Zhao

Abstract:

We report macroscopic evidence of the liquidlike nature of surface-tethered poly(dimethylsiloxane) (PDMS) brushes by studying their adhesion to ice. Whereas ice permanently detaches from solid surfaces when subjected to sufficient shear, commonly referred to as the material’s ice adhesion strength, adhered ice instead slides over PDMS brushes indefinitely. When additionally methylated, we observe a Couette-like flow of the PDMS brushes between the ice and silicon surface. PDMS brush ice adhesion displays shear-rate-dependent shear stress and rheological behavior reminiscent of liquids and is affected by ice velocity, temperature, and brush thickness, following scaling laws akin to liquid PDMS films. This liquidlike nature allows it to detach solely by self-weight, yielding an ice adhesion strength of 0.3 kPa, 1000 times less than low surface energy, perfluorinated monolayer. The methylated PDMS brushes also display omniphobicity, repelling all liquids essentially with vanishingly small contact angle hysteresis. Methylation results in significantly higher contact angles than previously reported, nonmethylated brushes, especially for polar liquids of both high and low surface tension.

Keywords: omniphobic, surface science, polymer brush, icephobic surface

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Authors: Aradhna Pandarum

Abstract:

South Africa is experiencing an exponential growth of distributed solar PV installations. This is due to various factors with the predominant one being increasing electricity tariffs along with decreasing installation costs, resulting in attractive business cases to some end-users. Despite there being a variety of economic and environmental advantages associated with the installation of PV, their potential impact on distribution grids has yet to be thoroughly investigated. This is especially true since the locations of these units cannot be controlled by Network Service Providers (NSPs) and their output power is stochastic and non-dispatchable. This report details two case studies that were completed to determine the possible voltage and technical losses impact of increasing PV penetration in the Northern Cape of South Africa. Some major impacts considered for the simulations were ramping of PV generation due to intermittency caused by moving clouds, the size and overall hosting capacity and the location of the systems. The main finding is that the technical impact is different on a constrained feeder vs a non-constrained feeder. The acceptable PV penetration level is much lower for a constrained feeder than a non-constrained feeder, depending on where the systems are located.

Keywords: medium voltage networks, power system losses, power system voltage, solar photovoltaic

Procedia PDF Downloads 137