Search results for: information security risk treatment
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 23876

Search results for: information security risk treatment

12266 Analysis of Importance of Culture in Distributed Design Based on the Case Study at the University of Strathclyde

Authors: Zixuan Yang

Abstract:

This paper presents an analysis of the necessary consideration culture in distributed design through a thorough literature review and case study. The literature review has identified that the need for understanding cultural differences in product design and user evaluations is highlighted by analyzing cross-cultural influences; culture plays a significant role in distributed work, particularly in establishing team cohesion, trust, and credibility early in the project. By applying approaches of Geert Hofstede's dimensions and Fukuyama's trust analysis, a case study of a global design project, i.e., multicultural distributed teamwork solving the problem in terms of reducing the risk of deep vein thrombosis, showcases cultural dynamics, emphasizing trust-building and decision-making. The lessons learned emphasized the importance of cultural awareness, adaptability, and the utilization of scientific theories to enable effective cross-cultural collaborations in global design, providing valuable insights into navigating cultural diversity within design practices.

Keywords: culture, distributed design, global design, Geert Hofstede's dimensions, Fukuyama's trust analysis

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12265 Drug Residues Disposal from Wastewater Using Carbon Nanomaterials

Authors: Stefan Nicolae, Cristina Cirtoaje, Emil Petrescu, Florin-Razvan Duca

Abstract:

In the context of the accelerated expansion of urban agglomerations and the exponential development of industry, a huge amount of water is used, and a crisis of drinking water may occur any time. Classic wastewater treatment removes most pollutants but, for some chemical residues, special methods are needed. Carbon nanotubes and other carbon materials might be used in many cases [1-2], especially for heavy metals removal but also on pharmaceutical products such as paracetamol [3]. Our research has confirmed the better efficiency of nanotubes compared to graphene on paracetamol removal from water, but even better results were obtained on single-walled nanotubes (SWCNTs) and graphene nanoplatelets. This can be due to their better dispersion in water which leads to an increased contact surface, so we propose a filtration system of membranes and carbon materials that can be used for paracetamol removal from wastewater but also for other drugs that affect the aquatic life as well as terrestrial animals and people who use this contaminated water.

Keywords: applied physics, wastewater, nanomaterials, enviromental science

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12264 Comparative Study of Active Release Technique and Myofascial Release Technique in Patients with Upper Trapezius Spasm

Authors: Harihara Prakash Ramanathan, Daksha Mishra, Ankita Dhaduk

Abstract:

Relevance: This qualitative study will educate the clinician in putting into practice the advanced method of movement science in restoring the function. Purpose: The purpose of this study is to compare the effectiveness of Active Release Technique and myofascial release technique on range of motion, neck function and pain in patients with upper trapezius spasm. Methods/Analysis: The study was approved by the institutional Human Research and Ethics committee. This study included sixty patients of age group between 20 to 55 years with upper trapezius spasm. Patients were randomly divided into two groups receiving Active Release Technique (Group A) and Myofascial Release Technique (Group B). The patients were treated for 1 week and three outcome measures ROM, pain and functional level were measured using Goniometer, Visual analog scale(VAS), Neck disability Index Questionnaire(NDI) respectively. Paired Sample 't' test was used to compare the differences of pre and post intervention values of Cervical Range of motion, Neck disability Index, Visual analog scale of Group A and Group B. Independent't' test was used to compare the differences between two groups in terms of improvement in cervical range of motion, decrease in visual analogue scale(VAS), decrease in Neck disability index score. Results: Both the groups showed statistically significant improvements in cervical ROM, reduction in pain and in NDI scores. However, mean change in Cervical flexion, cervical extension, right side flexion, left side flexion, right side rotation, left side rotation, pain, neck disability level showed statistically significant improvement (P < 0. 05)) in the patients who received Active Release Technique as compared to Myofascial release technique. Discussion and conclusions: In present study, the average improvement immediately post intervention is significantly greater as compared to before treatment but there is even more improvement after seven sessions as compared to single session. Hence, this proves that several sessions of Manual techniques are necessary to produce clinically relevant results. Active release technique help to reduce the pain threshold by removing adhesion and promote normal tissue extensibility. The act of tensioning and compressing the affected tissue both with digital contact and through the active movement performed by the patient can be a plausible mechanism for tissue healing in this study. This study concluded that both Active Release Technique (ART) and Myofascial release technique (MFR) are equally effective in managing upper trapezius muscle spasm, but more improvement can be achieved by Active Release Technique (ART). Impact and Implications: Active Release Technique can be adopted as mainstay of treatment approach in treating trapezius spasm for faster relief and improving the functional status.

Keywords: trapezius spasm, myofascial release, active release technique, pain

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12263 Molecular Dynamics Simulation of Realistic Biochar Models with Controlled Microporosity

Authors: Audrey Ngambia, Ondrej Masek, Valentina Erastova

Abstract:

Biochar is an amorphous carbon-rich material generated from the pyrolysis of biomass with multifarious properties and functionality. Biochar has shown proven applications in the treatment of flue gas and organic and inorganic pollutants in soil and water/wastewater as a result of its multiple surface functional groups and porous structures. These properties have also shown potential in energy storage and carbon capture. The availability of diverse sources of biomass to produce biochar has increased interest in it as a sustainable and environmentally friendly material. The properties and porous structures of biochar vary depending on the type of biomass and high heat treatment temperature (HHT). Biochars produced at HHT between 400°C – 800°C generally have lower H/C and O/C ratios, higher porosities, larger pore sizes and higher surface areas with temperature. While all is known experimentally, there is little knowledge on the porous role structure and functional groups play on processes occurring at the atomistic scale, which are extremely important for the optimization of biochar for application, especially in the adsorption of gases. Atomistic simulations methods have shown the potential to generate such amorphous materials; however, most of the models available are composed of only carbon atoms or graphitic sheets, which are very dense or with simple slit pores, all of which ignore the important role of heteroatoms such as O, N, S and pore morphologies. Hence, developing realistic models that integrate these parameters are important to understand their role in governing adsorption mechanisms that will aid in guiding the design and optimization of biochar materials for target applications. In this work, molecular dynamics simulations in the isobaric ensemble are used to generate realistic biochar models taking into account experimentally determined H/C, O/C, N/C, aromaticity, micropore size range, micropore volumes and true densities of biochars. A pore generation approach was developed using virtual atoms, which is a Lennard-Jones sphere of varying van der Waals radius and softness. Its interaction via a soft-core potential with the biochar matrix allows the creation of pores with rough surfaces while varying the van der Waals radius parameters gives control to the pore-size distribution. We focused on microporosity, creating average pore sizes of 0.5 - 2 nm in diameter and pore volumes in the range of 0.05 – 1 cm3/g, which corresponds to experimental gas adsorption micropore sizes of amorphous porous biochars. Realistic biochar models with surface functionalities, micropore size distribution and pore morphologies were developed, and they could aid in the study of adsorption processes in confined micropores.

Keywords: biochar, heteroatoms, micropore size, molecular dynamics simulations, surface functional groups, virtual atoms

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12262 The Complementary Explanations of Institutional and Feminist Perspectives for Female Social Enterprise in Pakistan

Authors: Mohammad Sohail Yunis, Hina Hashim, Alistair R. Anderson

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Entrepreneurship is gendered with masculine qualities, yet social enterprise epitomizes caring a feminine quality. However enterprising practices may have little to do with gender. Consequently, the purpose of this paper is to examine practices using two very different explanatory theories, feminist and institutional theory, to establish the role played by gender. This study is situated in KP, the poor but traditional north of Pakistan. Utilising on an interpretive qualitative research approach, this research collected data through in-depth interviews with ten women social entrepreneurs of KP, Pakistan and analyzed using thematic analysis. Empirically, this paper identifies and describes on a number of interesting themes that relate to the women entrepreneurship such as 'women empowerment, patriarchal culture, role of culture and societal norms, religious extremism and terrorism, forced entrepreneurs, change creators, institutional corruption, and security issues'. In addition, female social enterprise in KP is set in a patriarchal, masculine culture, but the practices negotiate institutional obstacles to bring benefits to the disenfranchised. Finally, this research claims to present an original insight into female social entrepreneurship in a developing country context and provide fresh theoretical and empirical perspectives to advance knowledge and scholarship.

Keywords: female social entrepreneurship, institutional theory, feminist theory, developing countries

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12261 Religion and Risk: Unmasking Noah's Narratives in the Pacific Islands

Authors: A. Kolendo

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Pacific Islands are one of the most vulnerable areas to climate change. Sea level rise and accelerating storm surge continuously threaten the communities' habitats on low-lying atolls. With scientific predictions of encroaching tides on their land, the Islanders have been informed about the need for future relocation planning. However, some communities oppose such retreat strategies through the reasoning that comprehends current climatic changes through the lenses of the biblical ark of Noah. This parable states God's promise never to flood the Earth again and never deprive people of their land and habitats. Several interpretations of this parable emerged in Oceania, prompting either climate action or denial. Resistance to relocation planning expressed through Christian thoughts led religion to be perceived as a barrier to dialogue between the Islanders and scientists. Since climate change concerns natural processes, the attitudes towards environmental stewardship prompt the communities' responses to it; some Christian teachings indicate humanity's responsibility over the environment, whereas others ascertain the people's dominion, which prompts resistance and sometimes denial. With church denominations and their various environmental standpoints, competing responses to climate change emerged in Oceania. Before miss-ionization, traditional knowledge had guided the environmental sphere, influencing current Christian teachings. Each atoll characterizes a distinctive manner of traditional knowledge; however, the unique relationship with nature unites all islands. The interconnectedness between the land, sea and people indicates the integrity between the communities and their environments. Such a factor influences the comprehension of Noah's story in the context of climate change that threatens their habitats. Pacific Islanders experience climate change through the slow disappearance of their homelands. However, the Western world perceives it as a global issue that will affect the population in the long-term perspective. Therefore, the Islanders seek to comprehend this global phenomenon in a local context that reads climate change as the Great Deluge. Accordingly, the safety measures that this parable promotes compensate for the danger of climate change. The rainbow covenant gives hope in God's promise never to flood the Earth again. At the same time, Noah's survival relates to the Islanders' current situation. Since these communities have the lowest carbon emissions rate, their contribution to anthropogenic climate change is scarce. Therefore, the lack of environmental sin would contextualize them as contemporary Noah with the ultimate survival of sea level rise. This study aims to defy religion constituting a barrier through secondary data analysis from a risk compensation perspective. Instead, religion is portrayed as a source of knowledge that enables comprehension of the communities' situation. By demonstrating that the Pacific Islanders utilize Noah's story as a vessel for coping with the danger of climate change, the study argues that religion provides safety measures that compensate for the future projections of land's disappearance. The purpose is to build a bridge between religious communities and scientific bodies and ultimately bring an understanding of two diverse perspectives. By addressing the practical challenges of interdisciplinary research with faith-based systems, this study uplifts the voices of communities and portrays their experiences expressed through Christian thoughts.

Keywords: Christianity, climate change, existential threat, Pacific Islands, story of Noah

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12260 Potential of ᵞ-Polyglutamic Acid for Cadmium Toxicity Alleviation in Rice

Authors: N. Kotabin, Y. Tahara, K. Issakul, O. Chunhachart

Abstract:

Cadmium (II) (Cd) is one of the major toxic elemental pollutants which is hazardous for humans, animals and plants. γ-Polyglutamic acid (γ-PGA) is an extracellular biopolymer produced by several species of Bacillus which has been reported to be an effective biosorbent for metal ions. The effect of γ-PGA on growth of rice grown under laboratory conditions was investigated. Rice seeds were germinated and then grown at 30±1°C on filter paper soaked with Cd solution and γ-PGA for 7 days. The result showed that Cd significantly inhibited the growth of roots and shoots by reducing root and shoot lengths. Fresh and dry weights also decreased compared with control; however, the addition of 500 mg•L-1 γ-PGA alleviated rice seedlings from the adverse effects of Cd. The analysis of physiological traits revealed that Cd caused a decrease in the total chlorophyll and soluble protein contents and amylase activities in all treatments. The Cd content in seedling tissues increased for the Cd 250 μM treatment (P < 0.05) but the addition of 500 mg•L-1 γ-PGA resulted in a noticeable decrease in Cd (P < 0.05).

Keywords: polyglutamic acid, cadmium, rice, bacillus subtilis

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12259 Microwave-Assisted Fabrication of Visible-Light Activated BiOBr-Nanoplate Photocatalyst

Authors: Meichen Lee, Michael K. H. Leung

Abstract:

In recent years, visible-light activated photocatalysis has become a major field of intense researches for the higher efficiency of solar energy utilizations. Many attempts have been made on the modification of wide band gap semiconductors, while more and more efforts emphasize on cost-effective synthesis of visible-light activated catalysts. In this work, BiOBr nanoplates with band gap of visible-light range are synthesized through a promising microwave solvothermal method. The treatment time period and temperature dependent BiOBr nanosheets of various particle sizes are investigated through SEM. BiOBr synthesized under the condition of 160°C for 60 mins shows the most uniform particle sizes around 311 nm and the highest surface-to-volume ratio on account of its smallest average particle sizes compared with others. It exhibits the best photocatalytic behavior among all samples in RhB degradation.

Keywords: microwave solvothermal process, nanoplates, solar energy, visible-light photocatalysis

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12258 Citizens’ Expectations, Motivations, and Evaluation of Participatory Use of Social Media Tools for Civic Engagement in Oman

Authors: Ali S. Al-Aufi, Ibrahim S. Al-Harthi, Yousuf S. AlHinai, Ali H.S. Al-Badi, Zahran S. Al-Salti

Abstract:

Social media tools have currently been leading a major change in the flow and use of information for different life aspects within people and between people and their governments. They represent powerful channels for direct exchanges of information, ideas, and suggestions for purposes of civic participation. The current study aims at investigating Omani citizens’ perceptions, expectations, and motivations of their uses of social media tools to interact with the government for civic participation. A quantitative methodology was used to collect data through self-administered questionnaires from a random sample of university students and staff drawn from Sultan Qaboos University, considering them as well-informed and typically active users of social media. The literature was comprehensively reviewed to retrieve relevant empirical studies that particularly investigated the use of social media for civic engagement which provided a basis for the construct of the questionnaire; taken into consideration the delineated dimensions of perceptions, expectations, and motivations. The findings of the study offer practical and useful recommendations for governmental units in Oman and similar contexts in the region to inform better and efficient use of social media tools to interact with citizens in issues related to civic engagement; particularly to make best use of these tools for improving services and developing existing and newer initiatives, and hence, encouraging and strengthening citizens’ involvement for civic engagement.

Keywords: social media, social networking sites, web 2.0, civic engagement, civic participation, oman

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12257 Authenticity during Conflict Reporting: The China-India Border Clash in the Indian Press

Authors: Arjun Chatterjee

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The India-China border clash in Galwan valley in June 2020, the first deadly skirmish between the two Asian giants in the Himalayan border area in over four decades, highlighted the need to examine the notion of ‘authenticity’ in journalistic practices. Information emanating from such remotely located, sparsely populated, and not well-demarcated international land borders have limited sources, restricted to official sources, which have their own narrative. Geopolitical goals and ambitions embolden narratives of nationalism in the media, and these often challenge the notion and understanding of authenticity in journalism. The Indian press, contrary to the Chinese press, which is state-owned, is diverse and also confrontational, where narratives of nationalism are differentially interpreted, embedded, and realised. This paper examines how authenticity has become a variable, rather than a constant, in conflict reporting of the Sino-Indian border clash and how authenticity is interpreted similarly or differently in conflict journalism. The paper reports qualitative textual analysis of two leading English language newspapers – The Times of India and The Hindu, and two mainstream regional language newspapers, Amar Ujala (Hindi) and Ananda Bazar Patrika (Bengali), to evaluate the ways in which representations of information function in conflict reporting and to recontextualize (and thus change or modify the meaning of) that which they represent, and with what political and cultural implications.

Keywords: India-China, framing, conflict, media narratives, border dispute

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12256 Effect of Arsenic Treatment on Element Contents of Sunflower, Growing in Nutrient Solution

Authors: Szilvia Várallyay, Szilvia Veres, Éva Bódi, Farzaneh Garousi, Béla Kovács

Abstract:

The agricultural environment is contaminated with heavy metals and other toxic elements, which means more and more threats. One of the most important toxic element is the arsenic. Consequences of arsenic toxicity in the plant organism is decreases the weight of the roots, and causes discoloration and necrosis of leaves. The toxicity of arsenic depends on the quality and quantity of the arsenic specialization. The arsenic in the soil and in the plant presents as a most hazardous specialization. A dicotyledon plant were chosen for the experiment, namely sunflower. The sunflower plants were grown in nutrient solution in different As(III) levels. The content of As, P, Fe were measured from experimental plants, using by ICP-MS.Negative correlation was observed between the higher concentration of As(V) and As(III) in the nutrition solution and the content of P in the sunflower tissue. The amount of Fe was decreasing if we used a higher concentration of arsenic (30 mg kg-1). We can tell the conclusion that the arsenic had a negative effect on the sunflower tissue P and Fe content.

Keywords: arsenic, sunflower, ICP-MS, toxicity

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12255 Wheat Cluster Farming Approach: Challenges and Prospects for Smallholder Farmers in Ethiopia

Authors: Hanna Mamo Ergando

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Climate change is already having a severe influence on agriculture, affecting crop yields, the nutritional content of main grains, and livestock productivity. Significant adaptation investments will be necessary to sustain existing yields and enhance production and food quality to fulfill demand. Climate-smart agriculture (CSA) provides numerous potentials in this regard, combining a focus on enhancing agricultural output and incomes while also strengthening resilience and responding to climate change. To improve agriculture production and productivity, the Ethiopian government has adopted and implemented a series of strategies, including the recent agricultural cluster farming that is practiced as an effort to change, improve, and transform subsistence farming to modern, productive, market-oriented, and climate-smart approach through farmers production cluster. Besides, greater attention and focus have been given to wheat production and productivity by the government, and wheat is the major crop grown in cluster farming. Therefore, the objective of this assessment was to examine various opportunities and challenges farmers face in a cluster farming system. A qualitative research approach was used to generate primary and secondary data. Respondents were chosen using the purposeful sampling technique. Accordingly, experts from the Federal Ministry of Agriculture, the Ethiopian Agricultural Transformation Institute, the Ethiopian Agricultural Research Institute, and the Ethiopian Environment Protection Authority were interviewed. The assessment result revealed that farming in clusters is an economically viable technique for sustaining small, resource-limited, and socially disadvantaged farmers' agricultural businesses. The method assists farmers in consolidating their products and delivering them in bulk to save on transportation costs while increasing income. Smallholders' negotiating power has improved as a result of cluster membership, as has knowledge and information spillover. The key challenges, on the other hand, were identified as a lack of timely provision of modern inputs, insufficient access to credit services, conflict of interest in crop selection, and a lack of output market for agro-processing firms. Furthermore, farmers in the cluster farming approach grow wheat year after year without crop rotation or diversification techniques. Mono-cropping has disadvantages because it raises the likelihood of disease and insect outbreaks. This practice may result in long-term consequences, including soil degradation, reduced biodiversity, and economic risk for farmers. Therefore, the government must devote more resources to addressing the issue of environmental sustainability. Farmers' access to complementary services that promote production and marketing efficiencies through infrastructure and institutional services has to be improved. In general, the assessment begins with some hint that leads to a deeper study into the efficiency of the strategy implementation, upholding existing policy, and scaling up good practices in a sustainable and environmentally viable manner.

Keywords: cluster farming, smallholder farmers, wheat, challenges, opportunities

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12254 Identification of Clinical Characteristics from Persistent Homology Applied to Tumor Imaging

Authors: Eashwar V. Somasundaram, Raoul R. Wadhwa, Jacob G. Scott

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The use of radiomics in measuring geometric properties of tumor images such as size, surface area, and volume has been invaluable in assessing cancer diagnosis, treatment, and prognosis. In addition to analyzing geometric properties, radiomics would benefit from measuring topological properties using persistent homology. Intuitively, features uncovered by persistent homology may correlate to tumor structural features. One example is necrotic cavities (corresponding to 2D topological features), which are markers of very aggressive tumors. We develop a data pipeline in R that clusters tumors images based on persistent homology is used to identify meaningful clinical distinctions between tumors and possibly new relationships not captured by established clinical categorizations. A preliminary analysis was performed on 16 Magnetic Resonance Imaging (MRI) breast tissue segments downloaded from the 'Investigation of Serial Studies to Predict Your Therapeutic Response with Imaging and Molecular Analysis' (I-SPY TRIAL or ISPY1) collection in The Cancer Imaging Archive. Each segment represents a patient’s breast tumor prior to treatment. The ISPY1 dataset also provided the estrogen receptor (ER), progesterone receptor (PR), and human epidermal growth factor receptor 2 (HER2) status data. A persistent homology matrix up to 2-dimensional features was calculated for each of the MRI segmentation. Wasserstein distances were then calculated between all pairwise tumor image persistent homology matrices to create a distance matrix for each feature dimension. Since Wasserstein distances were calculated for 0, 1, and 2-dimensional features, three hierarchal clusters were constructed. The adjusted Rand Index was used to see how well the clusters corresponded to the ER/PR/HER2 status of the tumors. Triple-negative cancers (negative status for all three receptors) significantly clustered together in the 2-dimensional features dendrogram (Adjusted Rand Index of .35, p = .031). It is known that having a triple-negative breast tumor is associated with aggressive tumor growth and poor prognosis when compared to non-triple negative breast tumors. The aggressive tumor growth associated with triple-negative tumors may have a unique structure in an MRI segmentation, which persistent homology is able to identify. This preliminary analysis shows promising results in the use of persistent homology on tumor imaging to assess the severity of breast tumors. The next step is to apply this pipeline to other tumor segment images from The Cancer Imaging Archive at different sites such as the lung, kidney, and brain. In addition, whether other clinical parameters, such as overall survival, tumor stage, and tumor genotype data are captured well in persistent homology clusters will be assessed. If analyzing tumor MRI segments using persistent homology consistently identifies clinical relationships, this could enable clinicians to use persistent homology data as a noninvasive way to inform clinical decision making in oncology.

Keywords: cancer biology, oncology, persistent homology, radiomics, topological data analysis, tumor imaging

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12253 Degradation of Rose Bengal by UV in the Presence of NiFe2O4 Nanoparticles

Authors: H. Boucheloukh, N. Aoun, S. Rouissa, T. Sehili, F. Parrino, V. Loddo

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Photocatalysis has made a revolution in wastewater treatment and the elimination of persistent organic pollutants. This process is based on the use of semiconductors as photocatalysts. In this study, nickel ferrite spinel (NiFe2O4) nanoparticles were successfully synthesized by the sol-gel route. The structural, morphological, elemental composition, chemical state, particle size, optical and electrochemical characterizations using powder X-ray diffraction (P-XRD), Fourier transform infrared spectroscopy (FTIR), scanning electron microscopy(SEM), energy-dispersive X-ray spectroscopy (EDAX ). We tested the prepared NiFe2O4(NPS)by monitoring the degradation of Rose Bengal (RB) dye in an aqueous solution under direct sunlight irradiation. The effects of catalyst dosage and dye concentration were also considered for the effective degradation of RB dye. The optimum catalyst dosage and concentration of dye were found to be 1 g/L and 10 μM, respectively. A maximum of 80% photocatalytic degradation efficiency (DE%) was achieved at 120 min of direct sunlight irradiation.

Keywords: Rose Bengal, Nickelate, photocatalysis, irradiation

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12252 In vitro Fermentation Characteristics of Palm Oil Byproducts Which is Supplemented with Growth Factor Rumen Microbes

Authors: Mardiati Zain, Jurnida Rahman, Khasrad, Erpomen

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The aim of this experiment was to study the use of palm oil by products (oil palm fronds (OPF), palm oil sludge (POS) and palm kernel cake (PKC)), that supplemented with growth factor rumen microbes (Sapindus rarak and Sacharomyces cerevisiae) on digestibility and fermentation in vitro. Oil Palm Fronds was previously treated with 3% urea. The treatments consist of 50% OPF+ 30% POS+ 20% PKC as a control diet (A), B = A + 4% Sapindus rarak, C = A + 0.5 % Sacharomyces cerevisiae and D = A + 4% Sapindus rarak + 0.5% Sacharomyces cerevisiae. Digestibility of DM, OM, ADF, NDF, cellulose and rumen parameters (NH3 and VFA) of all treatments were significantly different (P < 0.05). Fermentation and digestibility treatment A were significantly lower than treatments B, C, and D. The result indicated that supplementation Sapindus rarak and S. cerevisiae were able to improve fermentability and digestibility of palm oil by product.

Keywords: palm oil by product, Sapindus rarak, Sacharomyces rerevisiae, fermentability, OPF ammoniated

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12251 Changes in Financial Reporting of Polish Entities Resulting from the Implementation of Directive 34/EU and Evaluation of the Changes by Accountants

Authors: Piotr Prewysz-Kwinto, Grazyna Voss

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In June 2013, the European Parliament and the Council adopted a directive on financial reporting (Directive 2013/34/EU). The main objective was to simplify the principles of the preparation of financial statements, including the principles of the presentation and disclosures of financial information by adapting reporting burdens to the type and size of an undertaking. Therefore, the Directive introduced a classification of all undertakings into five groups, i.e. micro, small, medium-sized, large and public-interest entities, and defined in detail the classification criteria. The principles of the preparation of financial statements and the presentation of financial information as well as applicable simplifications were defined for each group. The EU Member States had to implement the provisions of Directive 34 relating to accounting and financial reporting into domestic norms until January 1, 2016. In Poland, the provisions of Directive 34 were implemented into domestic accounting norms specified in the Polish Accounting Act on a gradual basis. On July 11, 2014, the Polish Parliament adopted an amendment to the Act, introducing the Directive's solutions for micro-undertakings and on July 23, 2015, for the remaining undertakings. The aim of this paper is to present Polish solutions relating to financial reporting after the implementation of Directive 34 and the results of the survey conducted among accountants regarding the evaluation of the implemented simplifications for micro and small undertakings.

Keywords: accounting standards, financial reporting, financial statement, simplification

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12250 Virtual Conciliation in Colombia: Evaluation of Maturity Level within the Framework of E-Government

Authors: Jenny Paola Forero Pachón, Sonia Cristina Gamboa Sarmiento, Luis Carlos Gómez Flórez

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The Colombian government has defined an e-government strategy to take advantage of Information Technologies (IT) in order to contribute to the building of a more efficient, transparent and participative State that provides better services to citizens and businesses. In this regard, the Justice sector is one of the government sectors where IT has generated more expectation considering that the country has a judicial processes backlog. This situation has led to the search for alternative forms of access to justice that speed up the process while providing a low cost for citizens. To this end, the Colombian government has authorized the use of Alternative Dispute Resolution methods (ADR), a remedy where disputes can be resolved more quickly compared to judicial processes while facilitating greater communication between the parties, without recourse to judicial authority. One of these methods is conciliation, which includes a special modality that takes advantage of IT for the development of itself known as virtual conciliation. With this option the conciliation is supported by information systems, applications or platforms and communications are provided through it. This paper evaluates the level of maturity in how the service of virtual conciliation is under the framework of this strategy. This evaluation is carried out considering Shahkooh's 5-phase model for e-government. As a result, it is evident that in the context of conciliation, maturity does not reach the necessary level in the model so that it can be considered as virtual conciliation; therefore, it is necessary to define strategies to maximize the potential of IT in this context.

Keywords: alternative dispute resolution, e-government, evaluation of maturity, Shahkooh model, virtual conciliation

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12249 Annealing Process Study at Galvanizing Line: Characterization and Implication Inherent to Lead Entrainment

Authors: Marcelo Franzkowiak Stahlschmidt

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This paper discusses the experiments carried out based on the wire drawing process analysis and later annealing on lead furnace on a galvanizing line. Using Design of Experiments methodology, the aim of this work is to understand the occurrence of lead entrainment originating from the annealed wires in order to decrease this problem. Wire samples were collected from wire drawing machines and galvanizing line and submitted to surface roughness analysis and its implications on lead drag out based on wire speed, wire diameter, lead bath temperature, thermal capacity of the lead kettle, wire surface condition, wire roughness and wire superficial cleanliness. Proposals to decrease lead drag out were made in order to increase wire drawing machines and galvanizing line performance.

Keywords: wire drawing process, galvanizing, heat treatment, lead

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12248 United Nations Sustainable Development Goals and Digital Exclusion: Reconsidering Sustainable Development and Digital Poverty in the Post-Pandemic World

Authors: Serena Clark, Katriona O'Sullivan, Kevin Marshall, Mac MacLachlan

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This paper explores the United Nation's sustainable development goals (SDGs) alongside digital poverty and proposes that digital poverty should be a new SDG. The SDGs concentrate on 17 key areas, including economic growth, reducing inequalities, climate action, ending poverty, gender equality, and quality education. Many of the plans to fulfill these goals involve the creation and adaptation of new technologies. As we have seen with COVID-19, access to these technologies has determined communities and societies' ability to respond to these challenges in both developed and developing nations. For example, the transition to online education due to the lockdowns had a detrimental effect on children who did not have access to technology to provide continuity in their educational development. Digitalization and emerging technologies, especially information and communication technologies (ICTs), can help address each goal. Digital poverty and exclusion exacerbate the gap between rich and poor within our societies and internationally, and COVID-19 has further highlighted these issues. Closing this gap can support achieving the SDGs. If access to digital technologies measure society's response and resilience in addressing the challenges the SDGs seek to resolve, should reducing digital poverty be an SDG of its own? This paper will explore this question, arguing that digital poverty should be an independent SDG working alongside and supporting the achievement of the other 17 SDGs.

Keywords: digital poverty, digital exclusion, United Nations sustainable development goals, information and communication technologies

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12247 Implementation of ISO 26262: Issues and Challenges

Authors: Won Jung, Azianti Ismail

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Functional safety is about electrical, electronics, and programmable electronic safety-related system focuses on the potential risk of malfunction which may have a significant impact on the safety of humans and/or the environment based on IEC 61508. In November 2011, the automotive industry has been introduced to automotive functional safety ISO 26262 which addresses the complete safety installation from sensor to actuator with its technical as well as management issues. Nowadays, most of the modern automobiles are equipped with embedded electronic systems which include many Electronic Controller Units (ECUs), electronic sensors, signals, bus systems and coding. Due to upcoming more sophisticated systems installed in automobiles, the need to carry out detailed safety is very crucial. Assimilation of existing practices with this new standard is a major challenge for the automotive industry in reducing redundancy, time and resources. Therefore, this paper will analyze the research trends on pre and post introduction of ISO 26262 through publications as well as to take a glimpse in the activities for implementing this standard by the automotive manufacturers around the world. It is going to highlight issues and challenges which have been discussed among the experts in this field. Even though it will take some time for this standard to be fully implemented, the benefits from this implementation will raise the competitiveness in the global automotive market.

Keywords: ISO 26262, automotive, functional safety, implementation, standard, challenges

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12246 Copper Doping for Enhancing Photocatalytic Efficiency of Barium Ferrite in Degradation of Atrazine under Visible Light

Authors: Tarek S. Jamil, H. A. Abbas, Rabab A. Nasr, Eman S. Mansor, Rose-Noëlle Vannier

Abstract:

The citrate manner (Pechini method) was utilized in elaboration of a novel Nano-sized BaFe(1-x)CuxO3 (x=0.01, 0.05 and 0.10). The prepared photocatalysts were characterized by x-ray diffraction, diffuse reflectance, TEM and the surface area. The prepared samples have a mixture of cubic perovskite structure (main) and orthorhombic phases. The effect of different loads of copper as dopant on the structural properties as well as the photocatalytic activity was demonstrated. The lattice parameter and the unit cell volume of the prepared materials are given. Doping with copper increased the photocatalytic activity of BaFeO3 several times in abstraction of hazardous atrazine that causes acute problems in drinking water treatment facilities. This may be reasoned to low band gap energy of copper doped BaFe(1-x)CuxO3 attributed to oxygen vacancies formation.

Keywords: photocatalysis, nano-sized, BaFeO3, copper doping, atrazine

Procedia PDF Downloads 338
12245 Management Software for the Elaboration of an Electronic File in the Pharmaceutical Industry Following Mexican Regulations

Authors: M. Peña Aguilar Juan, Ríos Hernández Ezequiel, R. Valencia Luis

Abstract:

For certification, certain goods of public interest, such as medicines and food, it is required the preparation and delivery of a dossier. For its elaboration, legal and administrative knowledge must be taken, as well as organization of the documents of the process, and an order that allows the file verification. Therefore, a virtual platform was developed to support the process of management and elaboration of the dossier, providing accessibility to the information and interfaces that allow the user to know the status of projects. The development of dossier system on the cloud allows the inclusion of the technical requirements for the software management, including the validation and the manufacturing in the field industry. The platform guides and facilitates the dossier elaboration (report, file or history), considering Mexican legislation and regulations, it also has auxiliary tools for its management. This technological alternative provides organization support for documents and accessibility to the information required to specify the successful development of a dossier. The platform divides into the following modules: System control, catalog, dossier and enterprise management. The modules are designed per the structure required in a dossier in those areas. However, the structure allows for flexibility, as its goal is to become a tool that facilitates and does not obstruct processes. The architecture and development of the software allows flexibility for future work expansion to other fields, this would imply feeding the system with new regulations.

Keywords: electronic dossier, cloud management software, pharmaceutical industry, sanitary registration

Procedia PDF Downloads 276
12244 A Robotic Rehabilitation Arm Driven by Somatosensory Brain-Computer Interface

Authors: Jiewei Li, Hongyan Cui, Chunqi Chang, Yong Hu

Abstract:

It was expected to benefit patient with hemiparesis after stroke by extensive arm rehabilitation, to partially regain forearm and hand function. This paper propose a robotic rehabilitation arm in assisting the hemiparetic patient to learn new ways of using and moving their weak arms. In this study, the robotic arm was driven by a somatosensory stimulated brain computer interface (BCI), which is a new modality BCI. The use of somatosensory stimulation is not only an input for BCI, but also a electrical stimulation for treatment of hemiparesis to strengthen the arm and improve its range of motion. A trial of this robotic rehabilitation arm was performed in a stroke patient with pure motor hemiparesis. The initial trial showed a promising result from the patient with great motivation and function improvement. It suggests that robotic rehabilitation arm driven by somatosensory BCI can enhance the rehabilitation performance and progress for hemiparetic patients after stroke.

Keywords: robotic rehabilitation arm, brain computer interface (BCI), hemiparesis, stroke, somatosensory stimulation

Procedia PDF Downloads 379
12243 Investigation of Parameters Affecting Copper Recovery from Brass Melting Dross

Authors: Sercan Basit, Muhlis N. Sarıdede

Abstract:

Metal amounts of copper based compounds in the various wastes have been recovered successfully by hydrometallurgical treatment methods in the literature. X-ray diffraction pattern of the brass melting slag demonstrates that it contains sufficient amount of recoverable copper. Recovery of copper from brass melting dross by sulfuric acid leaching and the effect of temperature and acid and oxidant concentration on recovery rate of copper have been investigated in this study. Experiments were performed in a temperature-controlled reactor in sulfuric acid solution in different molarities using solid liquid ratio of 100 g/L, with leaching time of 300 min. Temperature was changed between 25 °C and 80 °C and molarity was between 0.5 and 3M. The results obtained showed that temperature has important positive effect on recovery whereas it decreases with time. Also copper was recovered in larger amounts from brass dross in the presence of H2O2 as an oxidant according to the case that oxidant was not used.

Keywords: brass dross, copper recovery, hydrogen peroxide, leaching

Procedia PDF Downloads 318
12242 Correlation between Pinch and Grip Strength with Dexterity in Adult Hemiplegic

Authors: S. Abbsi, M. R. Hadian, M. Abdolvahab, M. Jalili, S. Khafri

Abstract:

Background: According to physical effects of cardiovascular accident (CVA) which is the most common disabilities in adulthood. It seems attention to treatment and rehabilitation of this patient has importance. Hemiplegic patients have been experienced of wild functional disabilities. Numerous patients have been suffered from upper limb disabilities. Aim of this study correlation of pinch and grip strength with dexterity in adult hemiplegic. Methods: 34 adult hemiplegic in range of 50-70 years participate in this study. After introduce and take a satisfaction patient, pinch and grip strength have evaluated by dynamometer and dexterity have evaluated by Minnesota manual dexterity test and correlation effects of them have studied. Result: According to result of present investigation, patients with hemiplegia have shown significant correlation between dexterity with pinch and grip strength. Conclusion: Dexterity has correlation with pinch and grip strength, but it seems, not have correlation with age and duration of CVA.

Keywords: pinch strength, grip strength, dexterity, hemiplegia

Procedia PDF Downloads 275
12241 Rheological Properties of Polysulfone-Sepiolite Nanocomposites

Authors: Nilay Tanrıver, Birgül Benli, Nilgün Kızılcan

Abstract:

Polysulfone (PSU) is a specialty engineering polymer having various industrial applications. PSU is especially used in waste water treatment membranes due to its good mechanical properties, structural and chemical stability. But it is a hydrophobic material and therefore its surface aim to pollute easily. In order to resolve this problem and extend the properties of membrane, PSU surface is rendered hydrophilic by addition of the sepiolite nanofibers. Sepiolite is one of the natural clays, which is a hydrate magnesium silicate fiber, also one of the well known layered clays of the montmorillonites where has several unique channels and pores within. It has also moisture durability, strength and low price. Sepiolite channels give great capacity of absorption and good surface properties. In this study, nanocomposites of commercial PSU and Sepiolite were prepared by solvent mixing method. Different organic solvents and their mixtures were used. Rheological characteristics of PSU-Sepiolite solvent mixtures were analyzed, the solubility of nanocomposite content in those mixtures were studied.

Keywords: nanocomposite, polysulfone, rheology, sepiolite, solution mixing

Procedia PDF Downloads 405
12240 Impact of Climate on Sugarcane Yield Over Belagavi District, Karnataka Using Statistical Mode

Authors: Girish Chavadappanavar

Abstract:

The impact of climate on agriculture could result in problems with food security and may threaten the livelihood activities upon which much of the population depends. In the present study, the development of a statistical yield forecast model has been carried out for sugarcane production over Belagavi district, Karnataka using weather variables of crop growing season and past observed yield data for the period of 1971 to 2010. The study shows that this type of statistical yield forecast model could efficiently forecast yield 5 weeks and even 10 weeks in advance of the harvest for sugarcane within an acceptable limit of error. The performance of the model in predicting yields at the district level for sugarcane crops is found quite satisfactory for both validation (2007 and 2008) as well as forecasting (2009 and 2010).In addition to the above study, the climate variability of the area has also been studied, and hence, the data series was tested for Mann Kendall Rank Statistical Test. The maximum and minimum temperatures were found to be significant with opposite trends (decreasing trend in maximum and increasing in minimum temperature), while the other three are found in significant with different trends (rainfall and evening time relative humidity with increasing trend and morning time relative humidity with decreasing trend).

Keywords: climate impact, regression analysis, yield and forecast model, sugar models

Procedia PDF Downloads 55
12239 Chemical-Induced Mutation for Development of Resistance in Banana cv. Nanjangud rasabale

Authors: H. Kishor, G. Prabhuling, D. S. Ambika, D. P. Prakash

Abstract:

The chemical mutagens have become important tool to enhance agronomic traits of banana crop. It is being used to develop fusarium resistance lines in various susceptible banana cultivars. There are several mutagens like EMS and NaN3 available for banana crop improvement and each mutagen has its own important role as positive or negative effects on growth and development of banana plants. Explants from shoot tip culture were treated with various EMS (0.30, 0.60, 0.90 and 0.12%) and NaN3 (0.01, 0.02 and 0.03%) concentrations. The putative mutants obtained after in vitro rooting were subjected for artificial inoculation of Fusarium oxysporum f.sp. cubense. Screening putative mutants resistance to Panama disease was carried out by using syringe method of inoculation. It was observed that, EMS treated mutants were more susceptible compared to NaN3 treatment. Among the NaN3 doses 0.01% found to produce 3 resistant lines during preliminary screening under greenhouse conditions.

Keywords: Nanjangud rasabale, EMS, NaN3, putative mutants

Procedia PDF Downloads 170
12238 Applying Innovation in FP Counselling: Results from A360 Amplify Matasan Matan Arewa Implementation of Counseling for Choice to Improve Contraceptive Adoption and Continuation among Married Adolescent Girls (15-19 years) in Northern Nigeria

Authors: Bulama Alhaji Alhassan, Roselyn Odeh, Rakiya Idris Labaran, Dorcas Yemi Danladi, Faith Ochonu

Abstract:

Introduction: Contraceptive use has numerous health benefits such as preventing unplanned pregnancies thereby supporting women to achieve their life goals, maintaining the ideal amount of time between pregnancies, lowering the death rate for both mothers and children and generally enhancing the lives of women and children. Despite the numerous advantages of modern contraception and numerous initiatives by the government and development partners to promote its adoption, Nigeria's use of these methods has remained persistently low. Counseling about contraception is essential to providing high-quality treatment ensuring informed choice, and voluntarism for family planning is the key. The goal of the contraceptive counseling approach known as Counseling for Choice (C4C) is to ensure that people have the agency and voice to choose the contraceptive methods that best suit their requirements by altering the way both clients and providers engage in family planning counseling sessions. Aim: To evaluate the effect of counseling for choice on Modern Contraceptive adoption and continuation among married adolescent girls aged 15-19 years in 61 health facilities, within a 6-month period in Northern Nigeria. Methodology: Data from the NDHIS was obtained from selected facilities Pre & Post commencement of C4C intervention from 36 facilities Kaduna and 25 Nasarawa Matasan Matan Arewa (MMA) core implementation states putting into consideration the specific period of initiation of intervention, six months after deployment of the C4C, data was obtained from these facilities for post analysis. Data was analyzed on SPSS using paired sample t-test. Result: C4C resulted to improved access to FP services via increasing contraceptive adoption and continued used by 15% and 27% respectively (p<0.05) in Nasarawa state. While in Kaduna state we observed 11% and 28% improvement in adoption and continued use respectively as well with statistical significance (p<0.05) depicting that the increase is highly correlated (0.99 Nasarawa and 0.75 Kaduna) with the C4C intervention where the provider uses the NORMAL AND 3Ws Rubric to explain to the client in a simplified manner what to do with chosen method, what to expect with her method of adoption and when to return for a refill. Conclusion: In Northern Nigeria, it was observed that most clients discontinue their methods due to bleeding side effect and that was related to lack of appropriate and comprehensive information during counselling about what to expect with the clients method of adoption but with the intervention of the program, through capacity strengthening of PHC providers on counselling skills using the Counselling for Choice, it has helped to improve modern contraceptive uptake among young married women in northern Nigeria.

Keywords: continuation, counselling, uptake, adolescent, modern & implementation

Procedia PDF Downloads 53
12237 Investigating the Dose Effect of Electroacupuncture on Mice Inflammatory Pain Model

Authors: Wan-Ting Shen, Ching-Liang Hsieh, Yi-Wen Lin

Abstract:

Electroacupuncture (EA) has been reported effective for many kinds of pain and is a common treatment for acute or chronic pain. However, to date, there are limited studies examining the effect of acupuncture dosage. In our experiment, after injecting mice with Complete Freund’s Adjuvant (CFA) to induce inflammatory pain, two groups of mice were administered two different 15 min EA treatments at 2Hz. The first group received EA at a single acupuncture point (ST36, Zusanli) in both legs (two points), whereas the second group received two acupuncture points in both legs (four points) and the analgesic effect was compared. It was found that double points (ST36, Zusanli and SP6, Sanyinjiao) were significantly superior to single points (ST36, Zusanli) when evaluated using the electronic von Frey Test (mechanic) and Hargreaves’ Test (thermal). Through this study, it is expected more novel physiological mechanisms of acupuncture analgesia will be discovered.

Keywords: anti-inflammation, dose effect, electroacupuncture, pain control

Procedia PDF Downloads 161