Search results for: standard
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 4864

Search results for: standard

3754 Analysis of Unconditional Conservatism and Earnings Quality before and after the IFRS Adoption

Authors: Monica Santi, Evita Puspitasari

Abstract:

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

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

Procedia PDF Downloads 243
3753 Seismic Reliability of Two-DegreE-of-Freedom Systems with Supplemental Damping

Authors: A.D. García-Soto, Miguel Jaimes, J.G. Valdés-Vázquez, A. Hernández-Martínez

Abstract:

The seismic reliability of two-degree-of-freedom (2DOF) systems with and without supplemental damping are computed. The used records are scaled from realistic records using standard incremental dynamic Analysis (IDA). The total normalized shear base is computed for both cases using different scaling factors, and it is considered as the demand. The seismic reliability is computed using codified design to stipulate the capacity and, after some assumptions, applying the first-order reliability method (FORM). The 2DOF considered can be thought as structures with non-linear behavior, with and without seismic protection, subjected to earthquake activity in Mexico City. It is found that the reliability of 2DOF structures retrofitted with supplemental damper at its first story is generally higher than the reliability of 2DOF structures without supplemental damping.

Keywords: 2DOF structures, IDA, FORM, seismic reliability

Procedia PDF Downloads 114
3752 Electro-Hydrodynamic Analysis of Low-Pressure DC Glow Discharge by Lattice Boltzmann Method

Authors: Ji-Hyok Kim, Il-Gyong Paek, Yong-Jun Kim

Abstract:

We propose a numerical model based on drift-diffusion theory and lattice Boltzmann method (LBM) to analyze the electro-hydrodynamic behavior in low-pressure direct current (DC) glow discharge plasmas. We apply the drift-diffusion theory for 4-species and employ the standard lattice Boltzmann model (SLBM) for the electron, the finite difference-lattice Boltzmann model (FD-LBM) for heavy particles, and the finite difference model (FDM) for the electric potential, respectively. Our results are compared with those of other methods, and emphasize the necessity of a two-dimensional analysis for glow discharge.

Keywords: glow discharge, lattice Boltzmann method, numerical analysis, plasma simulation, electro-hydrodynamic

Procedia PDF Downloads 73
3751 Bi-Lateral Comparison between NIS-Egypt and NMISA-South Africa for the Calibration of an Optical Spectrum Analyzer

Authors: Osama Terra, Hatem Hussein, Adriaan Van Brakel

Abstract:

Dense wavelength division multiplexing (DWDM) technology requires tight specification and therefore measurement of wavelength accuracy and stability of the telecommunication lasers. Thus, calibration of the used Optical Spectrum Analyzers (OSAs) that are used to measure wavelength is of a great importance. Proficiency testing must be performed on such measuring activity to insure the accuracy of the measurement results. In this paper, a new comparison scheme is introduced to test the performance of such calibrations. This comparison scheme is implemented between NIS-Egypt and NMISA-South Africa for the calibration of the wavelength scale of an OSA. Both institutes employ reference gas cell to calibrate OSA according to the standard IEC/ BS EN 62129 (2006). The result of this comparison is compiled in this paper.

Keywords: OSA calibration, HCN gas cell, DWDM technology, wavelength measurement

Procedia PDF Downloads 284
3750 Quinoa Choux Cream Gluten Free

Authors: Autumporn Buranapongphan, Ketsirin Meethong, Phukan Pahaphom

Abstract:

The objectives of this research is aim to study the standard formula of choux cream recipe. Formulation of choux cream were used gluten free as a replacer with flour in choux dough, quinoa milk in cream and shelf life on product. The results showed the acceptance test using 30 target consumers revealed that liking of choux dough with water 34%, egg 30% flour 19% butter 16% baking powder 1% and cream with milk 68% sugar 13% butter 6.8% egg 4.5% and vanilla 0.9%. The gluten free exhibited the formulation of dough is rice flour 12% potato starch 26% tapioca 7.7% and quinoa flour 4.3%. The ratio of corn flour at 40% had significant effects on liking of viscosity for quinoa cream. During storage by Total viable count (TVA) were kept in room temperature for 8 hours and chilled for 18 hours.

Keywords: choux cream, gluten free, quinoa, dough

Procedia PDF Downloads 380
3749 Efficient Photodegradation of Methyl Red Dye by Kaolin Clay Supported Zinc Oxide Nanoparticles with Their Antibacterial and Antioxidant Activities

Authors: Idrees Khan, Zhang Baoliang

Abstract:

Kaolin clay (KC) supported Zinc oxide (ZnO/KC) and ZnO nanoparticles (NPs) were prepared by a chemical reduction process and used for the photodegradation of methyl red (MR) as photocatalysts. Due to the interlayered porous structure of KC, we achieved a perfect association between ZnO NPs and KC. SEM image showed the irregular morphology of ZnO NPs, while ZnO/KC NCs were predominately round-shaped. Moreover, in both cases, NPs were present in dispersed and agglomerated forms with an average particle size way below 100 nm. The results acquired from photodegradation analyses showed that ZnO NPs and ZnO/KC NCs degraded about 82% and 99% of MR under UV light in a short irradiation time within 10 min. The recovered and re-recovered ZnO NPs and ZnO/KC NCs were also considerably photodegraded MR in an aqueous medium. The same NPs also exhibit promising bioactivities against two pathogenic bacteria, i.e., Citrobacter and Providencia. ZnO/KC NCs' antioxidant activity reached a reasonable 70% compared to the 88% activity of the standard ascorbic acid.

Keywords: nanoparticles, photocatalyst, photodegradation, zinc oxide, methyl red

Procedia PDF Downloads 61
3748 Relationship between Food Inflation and Agriculture Lending Rate in Ghana: A Vector Autoregressive Approach

Authors: Raymond K. Dziwornu

Abstract:

Lending rate of agriculture loan has persistently been high and attributed to risk in the sector. This study examined how food inflation and agriculture lending rate react to each other in Ghana using vector autoregressive approach. Quarterly data from 2006 to 2018 was obtained from the Bank of Ghana quarterly bulletin and the Ghana Statistical Service reports. The study found that a positive standard deviation shock to food inflation causes lending rate of agriculture loan to react negatively in the short run, but positively and steadily in the long run. This suggests the need to direct appropriate policy measures to reduce food inflation and consequently, the cost of credit to the agricultural sector for its growth.

Keywords: food inflation, agriculture, lending rate, vector autoregressive, Ghana

Procedia PDF Downloads 126
3747 Design and Implementation of a Wearable Artificial Kidney Prototype for Home Dialysis

Authors: R. A. Qawasma, F. M. Haddad, H. O. Salhab

Abstract:

Hemodialysis is a life-preserving treatment for a number of patients with kidney failure. The standard procedure of hemodialysis is three times a week during the hemodialysis procedure, the patient usually suffering from many inconvenient, exhausting feeling and effect on the heart and cardiovascular system are the most common signs. This paper provides a solution to reduce the previous problems by designing a wearable artificial kidney (WAK) taking in consideration a minimization the size of the dialysis machine. The WAK system consists of two circuits: blood circuit and dialysate circuit. The blood from the patient is filtered in the dialyzer before returning back to the patient. Several parameters using an advanced microcontroller and array of sensors. WAK equipped with visible and audible alarm system to aware the patients if there is any problem.

Keywords: artificial kidney, home dialysis, renal failure, wearable kidney

Procedia PDF Downloads 216
3746 Factors Affecting the Work Efficiency of Employees of Suan Sunandha Rajabhat University

Authors: Unnop Panpuang

Abstract:

The objectives of this project are to study on the work efficiency of the employees, sorted by their profiles, and to study on the relation between job attributes and work efficiency of employees of Suan Sunandha Rajabhat University. The samples used for this study are 292 employees. The statistics used in this study are frequencies, standard deviations, One-way ANOVA and Pearson’s correlation coefficient. Majority of respondent were male with an undergraduate degree, married and lives together. The average age of respondents was between 31-41 years old, married and the educational background are higher than bachelor’s degree. The job attribute is correlated to the work efficiency with the statistical significance level of .01. This concurs with the predetermined hypothesis. The correlation between the two main factors is in the moderate level. All the categories of job attributes such as the variety of skills, job clarity, job importance, freedom to do work are considered separately.

Keywords: employees, job attributes, work efficiency, university

Procedia PDF Downloads 339
3745 Bypassing Docker Transport Layer Security Using Remote Code Execution

Authors: Michael J. Hahn

Abstract:

Docker is a powerful tool used by many companies such as PayPal, MetLife, Expedia, Visa, and many others. Docker works by bundling multiple applications, binaries, and libraries together on top of an operating system image called a container. The container runs on a Docker engine that in turn runs on top of a standard operating system. This centralization saves a lot of system resources. In this paper, we will be demonstrating how to bypass Transport Layer Security and execute remote code within Docker containers built on a base image of Alpine Linux version 3.7.0 through the use of .apk files due to flaws in the Alpine Linux package management program. This exploit renders any applications built using Docker with a base image of Alpine Linux vulnerable to unwanted outside forces.

Keywords: cloud, cryptography, Docker, Linux, security

Procedia PDF Downloads 174
3744 Energy Saving Techniques for MIMO Decoders

Authors: Zhuofan Cheng, Qiongda Hu, Mohammed El-Hajjar, Basel Halak

Abstract:

Multiple-input multiple-output (MIMO) systems can allow significantly higher data rates compared to single-antenna-aided systems. They are expected to be a prominent part of the 5G communication standard. However, these decoders suffer from high power consumption. This work presents a design technique in order to improve the energy efficiency of MIMO systems; this facilitates their use in the next generation of battery-operated communication devices such as mobile phones and tablets. The proposed optimization approach consists of the use of low complexity lattice reduction algorithm in combination with an adaptive VLSI implementation. The proposed design has been realized and verified in 65nm technology. The results show that the proposed design is significantly more energy-efficient than conventional K-best MIMO systems.

Keywords: energy, lattice reduction, MIMO, VLSI

Procedia PDF Downloads 310
3743 A Comparative Study for the Axial Load Capacity of Circular High Strength CFST Columns

Authors: Eylem Guzel, Faruk Osmanoglu, Muhammet Kurucu

Abstract:

The concrete filled steel tube (CFST) columns are commonly used in construction applications such as high-rise buildings and bridges owing to its lots of remarkable benefits. The use of concrete-filled steel tube columns provides large areas by reduction in cross-sectional area of columns. The main aim of this study is to examine the axial load capacities of circular high strength concrete-filled steel tube columns according to Eurocode 4 (EC4) and Chinese Code (DL/T). The results showed that the predictions of EC4 and Chinese Code DL/T are unsafe for all specimens.

Keywords: concrete-filled steel tube column, axial load capacity, Chinese code, Australian standard

Procedia PDF Downloads 377
3742 Acrylate-Based Photopolymer Resin Combined with Acrylated Epoxidized Soybean Oil for 3D-Printing

Authors: Raphael Palucci Rosa, Giuseppe Rosace

Abstract:

Stereolithography (SLA) is one of the 3D-printing technologies that has been steadily growing in popularity for both industrial and personal applications due to its versatility, high accuracy, and low cost. Its printing process consists of using a light emitter to solidify photosensitive liquid resins layer-by-layer to produce solid objects. However, the majority of the resins used in SLA are derived from petroleum and characterized by toxicity, stability, and recalcitrance to degradation in natural environments. Aiming to develop an eco-friendly resin, in this work, different combinations of a standard commercial SLA resin (Peopoly UV professional) with a vegetable-based resin were investigated. To reach this goal, different mass concentrations (varying from 10 to 50 wt%) of acrylated epoxidized soybean oil (AESO), a vegetable resin produced from soyabean oil, were mixed with a commercial acrylate-based resin. 1.0 wt% of Diphenyl(2,4,6-trimethylbenzoyl) phosphine oxide (TPO) was used as photo-initiator, and the samples were printed using a Peopoly moai 130. The machine was set to operate at standard configurations when printing commercial resins. After the print was finished, the excess resin was drained off, and the samples were washed in isopropanol and water to remove any non-reacted resin. Finally, the samples were post-cured for 30 min in a UV chamber. FT-IR analysis was used to confirm the UV polymerization of the formulated resin with different AESO/Peopoly ratios. The signals from 1643.7 to 1616, which corresponds to the C=C stretching of the AESO acrylic acids and Peopoly acrylic groups, significantly decreases after the reaction. The signal decrease indicates the consumption of the double bonds during the radical polymerization. Furthermore, the slight change of the C-O-C signal from 1186.1 to 1159.9 decrease of the signals at 809.5 and 983.1, which corresponds to unsaturated double bonds, are both proofs of the successful polymerization. Mechanical analyses showed a decrease of 50.44% on tensile strength when adding 10 wt% of AESO, but it was still in the same range as other commercial resins. The elongation of break increased by 24% with 10 wt% of AESO and swelling analysis showed that samples with a higher concentration of AESO mixed absorbed less water than their counterparts. Furthermore, high-resolution prototypes were printed using both resins, and visual analysis did not show any significant difference between both products. In conclusion, the AESO resin was successful incorporated into a commercial resin without affecting its printability. The bio-based resin showed lower tensile strength than the Peopoly resin due to network loosening, but it was still in the range of other commercial resins. The hybrid resin also showed better flexibility and water resistance than Peopoly resin without affecting its resolution. Finally, the development of new types of SLA resins is essential to provide new sustainable alternatives to the commercial petroleum-based ones.

Keywords: 3D-printing, bio-based, resin, soybean, stereolithography

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3741 Corporate Governance in Network Marketing Organizations: The Role of Ethics and CSR

Authors: Venugopal Kummamuru

Abstract:

Corporate Governance (CG) is of utmost importance for running a company ethically. It is essential for the growth and success of the corporation. It is intended to increase the accountability of an organization to the larger context of the business environment. The general principles of CG include and are related to Shareholder recognition, Stakeholder interests, and focus on Corporate Social Responsibility (CSR), Clear Board responsibilities, Ethical behavior, and Business transparency. Network Marketing Organizations (NMOs) focus on marketing through direct-sales using people who are associated with the organization but are not their employees. This paper tries to study the importance of Ethics and CSR in an NMO and suggest a basic guideline for CG in NMO(s). This paper could be used as a basis or starting point for conducting an in-depth research to understand the difference in CG practices between NMO(s) and other organizations and define a standard set of guidelines for CG practice.

Keywords: corporate governance, corporate responsibility, direct selling, network marketing

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3740 Modern Conditions and Tendencies of Development of Agro-Industrial Complex of the Republic of Kazakhstan

Authors: А. А. Yessekeyeva, А. S. Moldagaliyeva, G. K. Shulanbekova

Abstract:

The purpose of this article is to describe challenges associated with enhancement of government control over agro industrial sector in order to maintain food security. The need for government control over agricultural industry stems from the fact that the State is accountable to its citizens for establishing their standard living conditions, food and other agricultural product supplies. Agro industrial sector is in a special position within the market place preventing its full and equal participation in an interdisciplinary competition. Low-profit agricultural industry that is dependent on the natural and strongly marked seasonal and cyclical production factors is more underdeveloped in terms of technology and relatively static industry as compared to the manufacturing industry. Therefore, agricultural industry development directly affects food security of the country.

Keywords: food security, agro-industry, Kazakhstan, food security

Procedia PDF Downloads 269
3739 Improving Fire Resistance of Wood and Wood-Based Composites and Fire Testing Systems

Authors: Nadir Ayrilmis

Abstract:

Wood and wood-based panels are one of the oldest structural materials used in the construction industry due to their significant advantages such as good mechanical properties, low density, renewable material, low-cost, recycling, etc. However, they burn when exposed to a flame source or high temperatures. This is very important when the wood products are used as structural or hemi-structural materials in the construction industry, furniture industry, so on. For this reason, the fire resistance is demanded property for wood products. They can be impregnated with fire retardants to improve their fire resistance. The most used fire retardants, fire-retardant mechanism, and fire-testing systems, and national and international fire-durability classifications and standard requirements for fire-durability of wood and wood-based panels were given in this study.

Keywords: fire resistance, wood-based panels, cone calorimeter, wood

Procedia PDF Downloads 140
3738 Numerical Simulation and Experimental Validation of the Hydraulic L-Shaped Check Ball Behavior

Authors: Shinji Kajiwara

Abstract:

The spring-driven ball-type check valve is one of the most important components of hydraulic systems: it controls the position of the ball and prevents backward flow. To simplify the structure, the spring must be eliminated, and to accomplish this, the flow pattern and the behavior of the check ball in L-shaped pipe must be determined. In this paper, we present a full-scale model of a check ball made of acrylic resin, and we determine the relationship between the initial position of the ball, the position and diameter of the inflow port. The check flow rate increases in a standard center inflow model, and it is possible to greatly decrease the check-flow rate by shifting the inflow from the center.

Keywords: hydraulics, pipe flow, numerical simulation, flow visualization, check ball, L-shaped pipe

Procedia PDF Downloads 279
3737 Distributional and Developmental Analysis of PM2.5 in Beijing, China

Authors: Alexander K. Guo

Abstract:

PM2.5 poses a large threat to people’s health and the environment and is an issue of large concern in Beijing, brought to the attention of the government by the media. In addition, both the United States Embassy in Beijing and the government of China have increased monitoring of PM2.5 in recent years, and have made real-time data available to the public. This report utilizes hourly historical data (2008-2016) from the U.S. Embassy in Beijing for the first time. The first objective was to attempt to fit probability distributions to the data to better predict a number of days exceeding the standard, and the second was to uncover any yearly, seasonal, monthly, daily, and hourly patterns and trends that may arise to better understand of air control policy. In these data, 66,650 hours and 2687 days provided valid data. Lognormal, gamma, and Weibull distributions were fit to the data through an estimation of parameters. The Chi-squared test was employed to compare the actual data with the fitted distributions. The data were used to uncover trends, patterns, and improvements in PM2.5 concentration over the period of time with valid data in addition to specific periods of time that received large amounts of media attention, analyzed to gain a better understanding of causes of air pollution. The data show a clear indication that Beijing’s air quality is unhealthy, with an average of 94.07µg/m3 across all 66,650 hours with valid data. It was found that no distribution fit the entire dataset of all 2687 days well, but each of the three above distribution types was optimal in at least one of the yearly data sets, with the lognormal distribution found to fit recent years better. An improvement in air quality beginning in 2014 was discovered, with the first five months of 2016 reporting an average PM2.5 concentration that is 23.8% lower than the average of the same period in all years, perhaps the result of various new pollution-control policies. It was also found that the winter and fall months contained more days in both good and extremely polluted categories, leading to a higher average but a comparable median in these months. Additionally, the evening hours, especially in the winter, reported much higher PM2.5 concentrations than the afternoon hours, possibly due to the prohibition of trucks in the city in the daytime and the increased use of coal for heating in the colder months when residents are home in the evening. Lastly, through analysis of special intervals that attracted media attention for either unnaturally good or bad air quality, the government’s temporary pollution control measures, such as more intensive road-space rationing and factory closures, are shown to be effective. In summary, air quality in Beijing is improving steadily and do follow standard probability distributions to an extent, but still needs improvement. Analysis will be updated when new data become available.

Keywords: Beijing, distribution, patterns, pm2.5, trends

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3736 Peabody Picture Vocabulary Test in Indian ESL Context

Authors: Vijaya

Abstract:

This paper reports the results of a study that measures the level of receptive vocabularies using the Peabody Picture Vocabulary Test (PPVT) in an ESL context. PPVT is a popular standardized test used to measure the vocabulary level of L1 learners. In this study, PPVT was administered to fourteen 9 to 11 year old Indian ESL learners from the fifth standard from a school in Hyderabad. Their performance is compared with the age appropriate performance of L1 learners. Their performance on noun versus verb items is also compared. The results are discussed concerning the learning goals set by the National Council for Educational Research and Training (NCERT) position paper on Teaching of English in India.

Keywords: national council for educational research and training, India, PPVT, second language acquistion, vocabulary acquisition

Procedia PDF Downloads 284
3735 Study of Deflection at Junction in the Precast on Cyclic Loading

Authors: Jongho Park, Ui-Cheol Shin, Jinwoong Choi, Sungnam Hong, Sun-Kyu Park

Abstract:

While the numerous structures built the industrialization are aging, the effort for the maintenance is concentrated in many countries. However, the traffic jam, environmental damage, and enormous maintenance cost, and etc become a problem. So, in order to solve this, the modular bridge has been studied. This bridge is the structure which utilizes and assembles the standard precast member. Through this, the substitution of the existing bridge and advantage of the easy maintenance will be achieved. However, the reliability in the long-term behavior is insufficient due to the junction part between modular precast members. Therefore, in this research, the cyclic load loading experiment was performed on the junction and deflection was analyzed by long-term service in modular slab connection. The deflection of modular slab with junction was mostly generated when initial and final test.

Keywords: modular bridge, deflection, cyclic loading, junction

Procedia PDF Downloads 497
3734 Thai Travel Agencies, English Communication and AEC: A Case Study

Authors: Nalin Simasathiansophon

Abstract:

This research aims to study English communication of Thai travel agencies and the impact of the ASEAN Economic Community (AEC) on Thai travel industry. A questionnaire was used in this research. The multi-stage sampling method was also utilized with 474 respondents from 79 Thai travel agencies. Descriptive statistics included percentage, average, and standard deviation. The findings revealed that English communication for most travel agencies was between the poor and intermediate level and therefore improvement is needed, especially the listening and speaking skills. In other words, the majority of respondents needed more training in terms of communicating in English. Since the age average of travel agencies was around 30-39 years, the training technique should integrate communicating skills together, such as stimulating technique or cooperating technique that could encourage travel agencies to use English in communicating with foreigners.

Keywords: travel agencies, English communication, AEC, Thai

Procedia PDF Downloads 306
3733 Interoperability Model Design of Smart Grid Power System

Authors: Seon-Hack Hong, Tae-Il Choi

Abstract:

Interoperability is defined as systems, components, and devices developed by different entities smoothly exchanging information and functioning organically without mutual consultation, being able to communicate with each other and computer systems of the same type or different types, and exchanging information or the ability of two or more systems to exchange information and use the information exchanged without extra effort. Insufficiencies such as duplication of functions when developing systems and applications due to lack of interoperability in the electric power system and low efficiency due to a lack of mutual information transmission system between the inside of the application program and the design is improved, and the seamless linkage of newly developed systems is improved. Since it is necessary to secure interoperability for this purpose, we designed the smart grid-based interoperability standard model in this paper.

Keywords: interoperability, power system, common information model, SCADA, IEEE2030, Zephyr

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3732 Expression of Selected miRNAs in Placenta of the Intrauterine Restricted Growth Fetuses in Cattle

Authors: Karolina Rutkowska, Hubert Pausch, Jolanta Oprzadek, Krzysztof Flisikowski

Abstract:

The placenta is one of the most important organs that plays a crucial role in the fetal growth and development. Placenta dysfunction is one of the primary cause of the intrauterine growth restriction (IUGR). Cattle have the cotyledonary placenta which consists of two anatomical parts: fetal and maternal. In the case of cattle during the first months of pregnancy, it is very easy to separate maternal caruncle from fetal cotyledon tissue, easier in fact than removing an ordinary glove from one's hand. Which in fact make easier to conduct tissue-specific molecular studies. Typically, animal models for the study of IUGR are created using surgical methods and malnutrition of the pregnant mother or in the case of mice by genetic modifications. However, proposed cattle model with MIMT1Del/WT deletion is unique because it was created without any surgical methods what significantly distinguish it from the other animal models. The primary objective of the study was to identify differential expression of selected miRNAs in the placenta from normal and intrauterine growth restricted fetuses. There was examined the expression of miRNA in the fetal and maternal part of the placenta from 24 fetuses (12 samples from the fetal part of the placenta and 12 samples from maternal part of the placenta). In the study, there was done miRNAs sequencing in the placenta of MIMT1Del/WT fetuses and MIMT1WT/WT fetuses. Then, there were selected miRNAs that are involved in fetal growth and development. Analysis of miRNAs expression was conducted on ABI7500 machine. miRNAs expression was analyzed by reverse-transcription polymerase chain reaction (RT-PCR). As the reference gene was used SNORD47. The results were expressed as 2ΔΔCt: ΔΔCt = (Ctij − CtSNORD47j) − (Cti1 − CtSNORD471). Where Ctij and CtSNORD47j are the Ct values for gene i and for SNORD47 in a sample (named j); Cti1 and CtSNORD471 are the Ct values in sample 1. Differences between groups were evaluated with analysis of variance by using One-Way ANOVA. Bonferroni’s tests were used for interpretation of the data. All normalised miRNA expression values are expressed on a value of natural logarithm. The data were expressed as least squares mean with standard errors. Significance was declared when P < 0.05. The study shows that miRNAs expression depends on the part of the placenta where they origin (fetal or maternal) and on the genotype of the animal. miRNAs offer a particularly new approach to study IUGR. Corresponding tissue samples were collected according to the standard veterinary protocols according to the European Union Normative for Care and Use of Experimental Animals. All animal experiments were approved by the Animal Ethics Committee of the State Provincial Office of Southern Finland (ESAVI-2010-08583/YM-23).

Keywords: placenta, intrauterine growth restriction, miRNA, cattle

Procedia PDF Downloads 299
3731 Attention and Memory in the Music Learning Process in Individuals with Visual Impairments

Authors: Lana Burmistrova

Abstract:

Introduction: The influence of visual impairments on several cognitive processes used in the music learning process is an increasingly important area in special education and cognitive musicology. Many children have several visual impairments due to the refractive errors and irreversible inhibitors. However, based on the compensatory neuroplasticity and functional reorganization, congenitally blind (CB) and early blind (EB) individuals use several areas of the occipital lobe to perceive and process auditory and tactile information. CB individuals have greater memory capacity, memory reliability, and less false memory mechanisms are used while executing several tasks, they have better working memory (WM) and short-term memory (STM). Blind individuals use several strategies while executing tactile and working memory n-back tasks: verbalization strategy (mental recall), tactile strategy (tactile recall) and combined strategies. Methods and design: The aim of the pilot study was to substantiate similar tendencies while executing attention, memory and combined auditory tasks in blind and sighted individuals constructed for this study, and to investigate attention, memory and combined mechanisms used in the music learning process. For this study eight (n=8) blind and eight (n=8) sighted individuals aged 13-20 were chosen. All respondents had more than five years music performance and music learning experience. In the attention task, all respondents had to identify pitch changes in tonal and randomized melodic pairs. The memory task was based on the mismatch negativity (MMN) proportion theory: 80 percent standard (not changed) and 20 percent deviant (changed) stimuli (sequences). Every sequence was named (na-na, ra-ra, za-za) and several items (pencil, spoon, tealight) were assigned for each sequence. Respondents had to recall the sequences, to associate them with the item and to detect possible changes. While executing the combined task, all respondents had to focus attention on the pitch changes and had to detect and describe these during the recall. Results and conclusion: The results support specific features in CB and EB, and similarities between late blind (LB) and sighted individuals. While executing attention and memory tasks, it was possible to observe the tendency in CB and EB by using more precise execution tactics and usage of more advanced periodic memory, while focusing on auditory and tactile stimuli. While executing memory and combined tasks, CB and EB individuals used passive working memory to recall standard sequences, active working memory to recall deviant sequences and combined strategies. Based on the observation results, assessment of blind respondents and recording specifics, following attention and memory correlations were identified: reflective attention and STM, reflective attention and periodic memory, auditory attention and WM, tactile attention and WM, auditory tactile attention and STM. The results and the summary of findings highlight the attention and memory features used in the music learning process in the context of blindness, and the tendency of the several attention and memory types correlated based on the task, strategy and individual features.

Keywords: attention, blindness, memory, music learning, strategy

Procedia PDF Downloads 165
3730 A Numerical Model Simulation for an Updraft Gasifier Using High-Temperature Steam

Authors: T. M. Ismail, M. A. El-Salam

Abstract:

A mathematical model study was carried out to investigate gasification of biomass fuels using high-temperature air and steam as a gasifying agent using high-temperature air up to 1000°C. In this study, a 2D computational fluid dynamics model was developed to study the gasification process in an updraft gasifier, considering drying, pyrolysis, combustion, and gasification reactions. The gas and solid phases were resolved using a Euler−Euler multiphase approach, with exchange terms for the momentum, mass, and energy. The standard k−ε turbulence model was used in the gas phase, and the particle phase was modeled using the kinetic theory of granular flow. The results show that the present model giving a promising way in its capability and sensitivity for the parameter effects that influence the gasification process.

Keywords: computational fluid dynamics, gasification, biomass fuel, fixed bed gasifier

Procedia PDF Downloads 380
3729 Evaluation of Hand Grip Strength and EMG Signal on Visual Reaction

Authors: Sung-Wook Shin, Sung-Taek Chung

Abstract:

Hand grip strength has been utilized as an indicator to evaluate the motor ability of hands, responsible for performing multiple body functions. It is, however, difficult to evaluate other factors (other than hand muscular strength) utilizing the hand grip strength only. In this study, we analyzed the motor ability of hands using EMG and the hand grip strength, simultaneously in order to evaluate concentration, muscular strength reaction time, instantaneous muscular strength change, and agility in response to visual reaction. In results, the average time (and their standard deviations) of muscular strength reaction EMG signal and hand grip strength was found to be 209.6 ± 56.2 ms and 354.3 ± 54.6 ms, respectively. In addition, the onset time which represents acceleration time to reach 90% of maximum hand grip strength, was 382.9 ± 129.9 ms.

Keywords: hand grip strength, EMG, visual reaction, endurance

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3728 Direct Design of Steel Bridge Using Nonlinear Inelastic Analysis

Authors: Boo-Sung Koh, Seung-Eock Kim

Abstract:

In this paper, a direct design using a nonlinear inelastic analysis is suggested. Also, this paper compares the load carrying capacity obtained by a nonlinear inelastic analysis with experiment results to verify the accuracy of the results. The allowable stress design results of a railroad through a plate girder bridge and the safety factor of the nonlinear inelastic analysis were compared to examine the safety performance. As a result, the load safety factor for the nonlinear inelastic analysis was twice as high as the required safety factor under the allowable stress design standard specified in the civil engineering structure design standards for urban magnetic levitation railways, which further verified the advantages of the proposed direct design method.

Keywords: direct design, nonlinear inelastic analysis, residual stress, initial geometric imperfection

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3727 Verifiable Secure Computation of Large Scale Two-Point Boundary Value Problems Using Certificate Validation

Authors: Yogita M. Ahire, Nedal M. Mohammed, Ahmed A. Hamoud

Abstract:

Scientific computation outsourcing is gaining popularity because it allows customers with limited computing resources and storage devices to outsource complex computation workloads to more powerful service providers. However, it raises some security and privacy concerns and challenges, such as customer input and output privacy, as well as cloud cheating behaviors. This study was motivated by these concerns and focused on privacy-preserving Two-Point Boundary Value Problems (BVP) as a common and realistic instance for verifiable safe multiparty computing. We'll look at the safe and verifiable schema with correctness guarantees by utilizing standard multiparty approaches to compute the result of a computation and then solely using verifiable ways to check that the result was right.

Keywords: verifiable computing, cloud computing, secure and privacy BVP, secure computation outsourcing

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3726 Nuclear Power Plant Radioactive Effluent Discharge Management in China

Authors: Jie Yang, Qifu Cheng, Yafang Liu, Zhijie Gu

Abstract:

Controlled emissions of effluent from nuclear power plants are an important means of ensuring environmental safety. In order to fully grasp the actual discharge level of nuclear power plant in China's nuclear power plant in the pressurized water reactor and heavy water reactor, it will use the global average nuclear power plant effluent discharge as a reference to the standard analysis of China's nuclear power plant environmental discharge status. The results show that the average normalized emission of liquid tritium in PWR nuclear power plants in China is slightly higher than the global average value, and the other nuclides emissions are lower than the global average values.

Keywords: radioactive effluent, HWR, PWR, nuclear power plant

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3725 Comparing the Knee Kinetics and Kinematics during Non-Steady Movements in Recovered Anterior Cruciate Ligament Injured Badminton Players against an Uninjured Cohort: Case-Control Study

Authors: Anuj Pathare, Aleksandra Birn-Jeffery

Abstract:

Background: The Anterior Cruciate Ligament(ACL) helps stabilize the knee joint minimizing tibial anterior translation. Anterior Cruciate Ligament (ACL) injury is common in racquet sports and often occurs due to sudden acceleration, deceleration or changes of direction. This mechanism in badminton most commonly occurs during landing after an overhead stroke. Knee biomechanics during dynamic movements such as walking, running and stair negotiation, do not return to normal for more than a year after an ACL reconstruction. This change in the biomechanics may lead to re-injury whilst performing non-steady movements during sports, where these injuries are most prevalent. Aims: To compare if the knee kinetics and kinematics in ACL injury recovered athletes return to the same level as those from an uninjured cohort during standard movements used for clinical assessment and badminton shots. Objectives: The objectives of the study were to determine: Knee valgus during the single leg squat, vertical drop jump, net shot and drop shot; Degree of internal or external rotation during the single leg squat, vertical drop jump, net shot and drop shot; Maximum knee flexion during the single leg squat, vertical drop jump and net shot. Methods: This case-control study included 14 participants with three ACL injury recovered athletes and 11 uninjured participants. The participants performed various functional tasks including vertical drop jump, single leg squat; the forehand net shot and the forehand drop shot. The data was analysed using the two-way ANOVA test, and the reliability of the data was evaluated using the Intra Class Coefficient. Results: The data showed a significant decrease in the range of knee rotation in ACL injured participants as compared to the uninjured cohort (F₇,₅₅₆=2.37; p=0.021). There was also a decrease in the maximum knee flexion angles and an increase in knee valgus angles in ACL injured participants although they were not statistically significant. Conclusion: There was a significant decrease in the knee rotation angles in the ACL injured participants which could be a potential cause for re-injury in these athletes in the future. Although the results for decrease in maximum knee flexion angles and increase in knee valgus angles were not significant, this may be due to a limited sample of ACL injured participants; there is potential for it to be identified as a variable of interest in the rehabilitation of ACL injuries. These changes in the knee biomechanics could be vital in the rehabilitation of ACL injured athletes in the future, and an inclusion of sports based tasks, e.g., Net shot along with standard protocol movements for ACL assessment would provide a better measure of the rehabilitation of the athlete.

Keywords: ACL, biomechanics, knee injury, racquet sport

Procedia PDF Downloads 157