Search results for: effective microorganisms
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 9717

Search results for: effective microorganisms

8577 Antimicrobial Activity of Endophytes on some Selected Clinical Isolates (Escherichia coli, Staphylococcus aureus, Salmonella Typhi, Bacillus subtilis, Klebsiella pneumoniae, Aspergillus fumigatus, Pseudomomonas aeruginosa and Penicillium chryysogenum)

Authors: Dawang D. N., Dasat G. S., Nden D.

Abstract:

Endophyte means “in the plant” are referred to all microorganisms that live in the internal tissues of stems, petioles, roots and leaves of plants causing no apparent symptoms of disease. Secondary metabolites from fungal endophytes have an enormous potential applications as antioxidant, antimicrobial, anticancer and antidiabeties. Thus, this study aimed to determine the antimicrobial activity of these metabolites against some clinical isolates. The fungi were subjected to fermentation medium and the metabolites were extracted using ethyl acetate. The fungal extracts showed both antibacterial and antifungal activities with maximum zone of inhibition diameter of 10.5mm against Aspergillus fumigatus. Staphylococcus aureus was inhibited by all the five crude extracts with inhibition zone diameter of 4mm. Endophytic fungal crude extract2 (EDF2) exhibited antimicrobial effect against all the test organisms used, EDF4 was active against all test organisms except on Penicillium chrysogenum and Klebsiella pneumoniae. Antibacterial standard of ciprofloxacin which is 15mm is comparable to the effect of endophytic extract of EDF1 and EDF2. Klebsiella pneumoniae was resistant to EDF4 and EDF5. EDF3 showed a wide range of antimicrobial activity against all the test organisms used. The highest inhibition zone diameter of 10.50mm recorded against Aspergillus fumigatus is comparable to antifungal standard of fluconazole (15.5mm). The result of this study suggests that endophytic fungi associated with the roots of Irish potato could be a promising source of novel bioactive compounds of pharmaceutical and industrial importance.

Keywords: endophyte, fungal extract, antimicrobial, potato

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8576 Executive Leadership in Kinesiology, Exercise and Sport Science: The Five 'C' Concept

Authors: Jim Weese

Abstract:

The Kinesiology, Exercise and Sport Science environment remain excellent venues for leadership research. Prescribed leadership (coaching), emergent leadership (players and organizations), and executive leadership are all popular themes in the research literature. Leadership remains a popular area of inquiry in the sport management domain as well as an interesting area for practitioners who wish to heighten their leadership practices and effectiveness. The need for effective leadership in these areas given competing demands for attention and resources may be at an all-time high. The presenter has extensive research and practical experience in the area and has developed his concept based on the latest leadership literature. He refers to this as the Five ’C’s of Leadership. These components, noted below, have been empirically validated and have served as the foundation for extensive consulting with academic, sport, and business leaders. Credibility (C1) is considered the foundation of leadership. There are two components to this area, namely: (a) leaders being respected for having the relevant knowledge, insights, and experience to be seen as credible sources of information, and (b) followers perceiving the leader as being a person of character, someone who is honest, reliable, consistent, and trustworthy. Compelling Vision (C2) refers to the leader’s ability to focus the attention of followers on a desired end goal. Effective leaders understand trends and developments in their industry. They also listen attentively to the needs and desires of their stakeholders and use their own instincts and experience to shape these ideas into an inspiring vision that is effectively and continuously communicated. Charismatic Communicator (C3) refers to the leader’s ability to formally and informally communicate with members. Leaders must deploy mechanisms and communication techniques to keep their members informed and engaged. Effective leaders sprinkle in ‘proof points’ that reinforce the vision’s relevance and/or the unit’s progress towards its attainment. Contagious Enthusiasm (C4) draws on the emotional intelligence literature as it relates to exciting and inspiring followers. Effective leaders demonstrate a level of care, commitment, and passion for their people and feelings of engagement permeate the group. These leaders genuinely care about the task at hand, and for the people working to make it a reality. Culture Builder (C5) is the capstone component of the model and is critical to long-term success and survival. Organizational culture refers to the dominant beliefs, values and attitudes of members of a group or organization. Some have suggested that developing and/or imbedding a desired culture for an organization is the most important responsibility for a leader. The author outlines his Five ‘C’s’ of Leadership concept and provide direct application to executive leadership in Kinesiology, Exercise and Sport Science.

Keywords: effectiveness, leadership, management, sport

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8575 Bacteriological Quality and Physicochemical Water Beaches of the City of Annaba (Mediterranean Sea)

Authors: Wahiba Boudraa, Farah Chettibbi, Meriem Aberkane, Fatma Djamaa, Moussa Houhamdi

Abstract:

The intensity of human activities in regions surrounding the Mediterranean Sea always has a strong long-term environmental impact resulting in coastal and marine degradation, as well as an aggravated risk of more serious damage. The available data on water quality show that most water resources in Algeria are polluted by uncontrolled discharges from municipal sewage and untreated industrial effluents. Annaba is a coastal town in Algeria; The Gulf of Annaba, responds to these changes as it receives the continental inputs and urban waste, industrial without prior treatment of a highly industrialized and urbanized city, subject to the same environmental problems that know the rest of the Algerian coast. In later year, the beaches of bacterial enumeration process waters showed relatively high levels of bacterial indicators of fecal contamination (group D streptococci, total and fecal coliforms), which reflect the risks to people attending these beaches. During the twelve months of our study, we isolated from three beaches in the city of Annaba (St. Cloud, El-Kettara, and Djenane El Bey) a number of pathogenic microorganisms considered, namely: Salmonella, Aeromonas, Citrobacter, Yersinia, Enterococcus, and E.coli. The microbial count revealed elevated levels of coliform bacteria, fecal coliforms and fecal streptococci quite high especially in urban beaches (St. Cloud and El-Kettara). They are widely popular during the summer by many vacationers. For the physico-chemical parameters, there exist some weak values which increase during the pluvial period, hivernal and festival saison. These values remain, nevertheless, weak to be able to cause an organic or metallic pollution.

Keywords: quality microbiology, pollution of water, fecal contamination, physico-chemistry, beaches of Annaba city, Algeria.

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8574 Hybrid Bee Ant Colony Algorithm for Effective Load Balancing and Job Scheduling in Cloud Computing

Authors: Thomas Yeboah

Abstract:

Cloud Computing is newly paradigm in computing that promises a delivery of computing as a service rather than a product, whereby shared resources, software, and information are provided to computers and other devices as a utility (like the electricity grid) over a network (typically the Internet). As Cloud Computing is a newly style of computing on the internet. It has many merits along with some crucial issues that need to be resolved in order to improve reliability of cloud environment. These issues are related with the load balancing, fault tolerance and different security issues in cloud environment.In this paper the main concern is to develop an effective load balancing algorithm that gives satisfactory performance to both, cloud users and providers. This proposed algorithm (hybrid Bee Ant Colony algorithm) is a combination of two dynamic algorithms: Ant Colony Optimization and Bees Life algorithm. Ant Colony algorithm is used in this hybrid Bee Ant Colony algorithm to solve load balancing issues whiles the Bees Life algorithm is used for optimization of job scheduling in cloud environment. The results of the proposed algorithm shows that the hybrid Bee Ant Colony algorithm outperforms the performances of both Ant Colony algorithm and Bees Life algorithm when evaluated the proposed algorithm performances in terms of Waiting time and Response time on a simulator called CloudSim.

Keywords: ant colony optimization algorithm, bees life algorithm, scheduling algorithm, performance, cloud computing, load balancing

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8573 Evaluation of the Rheological Properties of Bituminous Binders Modified with Biochars Obtained from Various Biomasses by Pyrolysis Method

Authors: Muhammed Ertuğrul Çeloğlu, Mehmet Yılmaz

Abstract:

In this study, apricot seed shell, walnut shell, and sawdust were chosen as biomass sources. The materials were sorted by using a sieve No. 50 and the sieved materials were subjected to pyrolysis process at 400 °C, resulting in three different biochar products. The resulting biochar products were added to the bitumen at three different rates (5%, 10% and 15%), producing modified bitumen. Penetration, softening point, rotation viscometer and dynamic shear rheometer (DSR) tests were conducted on modified binders. Thus the modified bitumen, which was obtained by using additives at 3 different rates obtained from biochar produced at 400 °C temperatures of 3 different biomass sources were compared and the effects of pyrolysis temperature and additive rates were evaluated. As a result of the conducted tests, it was determined that the rheology of the pure bitumen improved significantly as a result of the modification of the bitumen with the biochar. Additionally, with biochar additive, it was determined that the rutting parameter values obtained from softening point, viscometer and DSR tests were increased while the values in terms of penetration and phase angle decreased. It was also observed that the most effective biomass is sawdust while the least effective was ground apricot seed shell.

Keywords: rheology, biomass, pyrolysis, biochar

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8572 Explanation Conceptual Model of the Architectural Form Effect on Structures in Building Aesthetics

Authors: Fatemeh Nejati, Farah Habib, Sayeh Goudarzi

Abstract:

Architecture and structure have always been closely interrelated so that they should be integrated into a unified, coherent and beautiful universe, while in the contemporary era, both structures and architecture proceed separately. The purpose of architecture is the art of creating form and space and order for human service, and the goal of the structural engineer is the transfer of loads to the structure, too. This research seeks to achieve the goal by looking at the relationship between the form of architecture and structure from its inception to the present day to the Global Identification and Management Plan. Finally, by identifying the main components of the design of the structure in interaction with the architectural form, an effective step is conducted in the Professional training direction and solutions to professionals. Therefore, after reviewing the evolution of structural and architectural coordination in various historical periods as well as how to reach the form of the structure in different times and places, components are required to test the components and present the final theory that one hundred to be tested in this regard. Finally, this research indicates the fact that the form of architecture and structure has an aesthetic link, which is influenced by a number of components that could be edited and has a regular order throughout history that could be regular. The research methodology is analytic, and it is comparative using analytical and matrix diagrams and diagrams and tools for conducting library research and interviewing.

Keywords: architecture, structural form, structural and architectural coordination, effective components, aesthetics

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8571 Extracellular Polymeric Substances Study in an MBR System for Fouling Control

Authors: Dimitra C. Banti, Gesthimani Liona, Petros Samaras, Manasis Mitrakas

Abstract:

Municipal and industrial wastewaters are often treated biologically, by the activated sludge process (ASP). The ASP not only requires large aeration and sedimentation tanks, but also generates large quantities of excess sludge. An alternative technology is the membrane bioreactor (MBR), which replaces two stages of the conventional ASP—clarification and settlement—with a single, integrated biotreatment and clarification step. The advantages offered by the MBR over conventional treatment include reduced footprint and sludge production through maintaining a high biomass concentration in the bioreactor. Notwithstanding these advantages, the widespread application of the MBR process is constrained by membrane fouling. Fouling leads to permeate flux decline, making more frequent membrane cleaning and replacement necessary and resulting to increased operating costs. In general, membrane fouling results from the interaction between the membrane material and the components in the activated sludge liquor. The latter includes substrate components, cells, cell debris and microbial metabolites, such as Extracellular Polymeric Substances (EPS) and Sludge Microbial Products (SMPs). The challenge for effective MBR operation is to minimize the rate of Transmembrane Pressure (TMP) increase. This can be achieved by several ways, one of which is the addition of specific additives, that enhance the coagulation and flocculation of compounds, which are responsible for fouling, hence reducing biofilm formation on the membrane surface and limiting the fouling rate. In this project the effectiveness of a non-commercial composite coagulant was studied as an agent for fouling control in a lab scale MBR system consisting in two aerated tanks. A flat sheet membrane module with 0.40 um pore size was submerged into the second tank. The system was fed by50 L/d of municipal wastewater collected from the effluent of the primary sedimentation basin. The TMP increase rate, which is directly related to fouling growth, was monitored by a PLC system. EPS, MLSS and MLVSS measurements were performed in samples of mixed liquor; in addition, influent and effluent samples were collected for the determination of physicochemical characteristics (COD, BOD5, NO3-N, NH4-N, Total N and PO4-P). The coagulant was added in concentrations 2, 5 and 10mg/L during a period of 2 weeks and the results were compared with the control system (without coagulant addition). EPS fractions were extracted by a three stages physical-thermal treatment allowing the identification of Soluble EPS (SEPS) or SMP, Loosely Bound EPS (LBEPS) and Tightly Bound EPS (TBEPS). Proteins and carbohydrates concentrations were measured in EPS fractions by the modified Lowry method and Dubois method, respectively. Addition of 2 mg/L coagulant concentration did not affect SEPS proteins in comparison with control process and their values varied between 32 to 38mg/g VSS. However a coagulant dosage of 5mg/L resulted in a slight increase of SEPS proteins at 35-40 mg/g VSS while 10mg/L coagulant further increased SEPS to 44-48mg/g VSS. Similar results were obtained for SEPS carbohydrates. Carbohydrates values without coagulant addition were similar to the corresponding values measured for 2mg/L coagulant; the addition of mg/L coagulant resulted to a slight increase of carbohydrates SEPS to 6-7mg/g VSS while a dose of 10 mg/L further increased carbohydrates content to 9-10mg/g VSS. Total LBEPS and TBEPS, consisted of proteins and carbohydrates of LBEPS and TBEPS respectively, presented similar variations by the addition of the coagulant. Total LBEPS at 2mg/L dose were almost equal to 17mg/g VSS, and their values increased to 22 and 29 mg/g VSS during the addition of 5 mg/L and 10 mg/L of coagulant respectively. Total TBEPS were almost 37 mg/g VSS at a coagulant dose of 2 mg/L and increased to 42 and 51 mg/g VSS at 5 mg/L and 10 mg/L doses, respectively. Therefore, it can be concluded that coagulant addition could potentially affect microorganisms activities, excreting EPS in greater amounts. Nevertheless, EPS increase, mainly SEPS increase, resulted to a higher membrane fouling rate, as justified by the corresponding TMP increase rate. However, the addition of the coagulant, although affected the EPS content in the reactor mixed liquor, did not change the filtration process: an effluent of high quality was produced, with COD values as low as 20-30 mg/L.

Keywords: extracellular polymeric substances, MBR, membrane fouling, EPS

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8570 Experimental Investigation on the Effect of Ultrasonication on Dispersion and Mechanical Performance of Multi-Wall Carbon Nanotube-Cement Mortar Composites

Authors: S. Alrekabi, A. Cundy, A. Lampropoulos, I. Savina

Abstract:

Due to their remarkable mechanical properties, multi-wall carbon nanotubes (MWCNTs) are considered by many researchers to be a highly promising filler and reinforcement agent for enhanced performance cementitious materials. Currently, however, achieving an effective dispersion of MWCNTs remains a major challenge in developing high performance nano-cementitious composites, since carbon nanotubes tend to form large agglomerates and bundles as a consequence of Van der Waals forces. In this study, effective dispersion of low concentrations of MWCNTs at 0.01%, 0.025%, and 0.05% by weight of cement in the composite was achieved by applying different sonication conditions in combination with the use of polycarboxylate ether as a surfactant. UV-Visible spectroscopy and Transmission electron microscopy (TEM) were used to assess the dispersion of MWCNTs in water, while the dispersion states of MWCNTs within the cement composites and their surface interactions were examined by scanning electron microscopy (SEM). A high sonication intensity applied over a short time period significantly enhanced the dispersion of MWCNTs at initial mixing stages, and 0.025% of MWCNTs wt. of cement, caused 86% and 27% improvement in tensile strength and compressive strength respectively, compared with a plain cement mortar.

Keywords: dispersion, mechanical performance, multi wall carbon nanotubes, sonication conditions

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8569 Biostimulant and Abiotic Plant Stress Interactions in Malting Barley: A Glasshouse Study

Authors: Conor Blunt, Mariluz del Pino-de Elias, Grace Cott, Saoirse Tracy, Rainer Melzer

Abstract:

The European Green Deal announced in 2021 details agricultural chemical pesticide use and synthetic fertilizer application to be reduced by 50% and 20% by 2030. Increasing and maintaining expected yields under these ambitious goals has strained the agricultural sector. This intergovernmental plan has identified plant biostimulants as one potential input to facilitate this new phase of sustainable agriculture; these products are defined as microorganisms or substances that can stimulate soil and plant functioning to enhance crop nutrient use efficiency, quality and tolerance to abiotic stresses. Spring barley is Ireland’s most widely sown tillage crop, and grain destined for malting commands the most significant market price. Heavy erratic rainfall is forecasted in Ireland’s climate future, and barley is particularly susceptible to waterlogging. Recent findings suggest that plant receptivity to biostimulants may depend on the level of stress inflicted on crops to elicit an assisted plant response. In this study, three biostimulants of different genesis (seaweed, protein hydrolysate and bacteria) are applied to ‘RGT Planet’ malting barley fertilized at three different rates (0 kg/ha, 40 kg/ha, 75 kg/ha) of calcium ammonium nitrogen (27% N) under non-stressed and waterlogged conditions. This 4x3x2 factorial trial design was planted in a completed randomized block with one plant per experimental unit. Leaf gas exchange data and key agronomic and grain quality parameters were analyzed via ANOVA. No penalty on productivity was evident on plants receiving 40 kg/ha of N and bio stimulant compared to 75 kg/ha of N treatments. The main effects of nitrogen application and waterlogging provided the most significant variation in the dataset.

Keywords: biostimulant, Barley, malting, NUE, waterlogging

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8568 Antidiabetic Effects of Bitter Melon

Authors: Jinhyun Ryu, Chengliang Xie, Nal Ae Yoon, Dong Hoon Lee, Gu Seob Roh, Hyun Joon Kim, Gyeong Jae Cho, Wan Sung Choi, Sang Soo Kang

Abstract:

Type 2 diabetes is a heterogeneous group of metabolic disorders featured by a deficit in or loss of insulin activity to maintain normal glucose homeostasis. Mainly, it results from the compromised insulin secretion and/or reduced insulin activity. The frequency of type 2 diabetes (T2D) has been increased rapidly in recent decades with the increase in the trend of obesity due to life style and food habit. Obesity is considered to be the primary risk factor for the development of insulin resistance and thereby developing T2D. Traditionally naturally occurring fruits, vegetables etc. are being used to treat many pathogenic conditions. In this study, we tried to find out the effect of a popularly used vegetable in Bangladesh and several other Asian countries, ‘bitter melon’ on high fat diet induced T2D. To investigate the effect, we used 70% ethanol extract of bitter melon (BME) as dietary supplement with chow. BME was found to attenuate the high fat diet (HFD) induced body weight and total fat mass significantly. We also observed that BME reduced the insulin resistance induced by HFD effectively. Furthermore, dietary supplementation of BME was highly effective in increasing insulin sensitivity, and reducing the hepatic fat and obesity. These results indicate that BME could be effective to attenuate T2D and could be a preventive measure against T2D.

Keywords: bitter melon, obesity, type 2 diabetes, high fat diet

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8567 Analysis of Combined Heat Transfer through the Core Materials of VIPs with Various Scattering Properties

Authors: Jaehyug Lee, Tae-Ho Song

Abstract:

Vacuum insulation panel (VIP) can achieve very low thermal conductivity by evacuating its inner space. Heat transfer in the core materials of highly-evacuated VIP occurs by conduction through the solid structure and radiation through the pore. The effect of various scattering modes in combined conduction-radiation in VIP is investigated through numerical analysis. The discrete ordinates interpolation method (DOIM) incorporated with the commercial code FLUENT® is employed. It is found that backward scattering is more effective in reducing the total heat transfer while isotropic scattering is almost identical with pure absorbing/emitting case of the same optical thickness. For a purely scattering medium, the results agree well with additive solution with diffusion approximation, while a modified term is added in the effect of optical thickness to backward scattering is employed. For other scattering phase functions, it is also confirmed that backwardly scattering phase function gives a lower effective thermal conductivity. Thus, the materials with backward scattering properties, with radiation shields are desirable to lower the thermal conductivity of VIPs.

Keywords: combined conduction and radiation, discrete ordinates interpolation method, scattering phase function, vacuum insulation panel

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8566 The Intention to Use Telecare in People of Fall Experience: Application of Fuzzy Neural Network

Authors: Jui-Chen Huang, Shou-Hsiung Cheng

Abstract:

This study examined their willingness to use telecare for people who have had experience falling in the last three months in Taiwan. This study adopted convenience sampling and a structural questionnaire to collect data. It was based on the definition and the constructs related to the Health Belief Model (HBM). HBM is comprised of seven constructs: perceived benefits (PBs), perceived disease threat (PDT), perceived barriers of taking action (PBTA), external cues to action (ECUE), internal cues to action (ICUE), attitude toward using (ATT), and behavioral intention to use (BI). This study adopted Fuzzy Neural Network (FNN) to put forward an effective method. It shows the dependence of ATT on PB, PDT, PBTA, ECUE, and ICUE. The training and testing data RMSE (root mean square error) are 0.028 and 0.166 in the FNN, respectively. The training and testing data RMSE are 0.828 and 0.578 in the regression model, respectively. On the other hand, as to the dependence of ATT on BI, as presented in the FNN, the training and testing data RMSE are 0.050 and 0.109, respectively. The training and testing data RMSE are 0.529 and 0.571 in the regression model, respectively. The results show that the FNN method is better than the regression analysis. It is an effective and viable good way.

Keywords: fall, fuzzy neural network, health belief model, telecare, willingness

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8565 Identification of the Most Effective Dosage of Clove Oil Solution as an Alternative for Synthetic Anaesthetics on Zebrafish (Danio rerio)

Authors: D. P. N. De Silva, N. P. P. Liyanage

Abstract:

Zebrafish (Danio rerio) in the family Cyprinidae, is a tropical freshwater fish widely used as a model organism in scientific research. Use of effective and economical anaesthetic is very important when handling fish. Clove oil (active ingredient: eugenol) was identified as a natural product which is safer and economical compared to synthetic chemicals like methanesulfonate (MS-222). Therefore, the aim of this study was to identify the most effective dosage of clove oil solution as an anaesthetic on mature Zebrafish. Clove oil solution was prepared by mixing pure clove oil with 94% ethanol at a ratio of 1:9 respectively. From that solution, different volumes were selected as (0.4 ml, 0.6 ml and 0.8 ml) and dissolved in one liter of conditioned water (dosages : 0.4 ml/L, 0.6 ml/L and 0.8 ml/L). Water quality parameters (pH, temperature and conductivity) were measured before and after adding clove oil solution. Mature Zebrafish with similar standard length (2.76 ± 0.1 cm) and weight (0.524 ± 0.1 g) were selected for this experiment. Time taken for loss of equilibrium (initiation phase) and complete loss of movements including opercular movement (anaesthetic phase) were measured. To detect the efficacy on anaesthetic recovery, time taken to begin opercular movements (initiation of recovery phase) until swimming (post anaesthetic phase) were observed. The results obtained were analyzed according to the analysis of variance (ANOVA) and Tukeys’ method using SPSS version 17.0 at 95% confidence interval (p<0.5). According to the results, there was no significant difference at the initiation phase of anaesthesia in all three doses though the time taken was varied from 0.14 to 0.41 minutes. Mean value of the time taken to complete the anaesthetic phase at 0.4 ml/L dosage was significantly different with 0.6 ml/L and 0.8 ml/L dosages independently (p=0.01). There was no significant difference among recovery times at all dosages but 0.8 ml/L dosage took longer time compared to 0.6 ml/L dosage. The water quality parameters (pH and temperature) were stable throughout the experiment except conductivity, which increased with the higher dosage. In conclusion, the best dosage need to anaesthetize Zebrafish using clove oil solution was 0.6 ml/L due to its fast initiation of anaesthesia and quick recovery compared to the other two dosages. Therefore clove oil can be used as a good substitute for synthetic anaesthetics because of its efficacy at a lower dosage with higher safety at a low cost.

Keywords: anaesthetics, clove oil, zebrafish, Cyprinidae

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8564 In vitro Antiviral Activity of Ocimum sanctum against Animal Viruses

Authors: Anjana Goel, Ashok Kumar Bhatia

Abstract:

Ocimum sanctum, a well known medicinal plant is used for various alignments in Ayurvedic medicines. It was found to be effective in treating the humans suffering from different viral infections like chicken pox, small pox, measles and influenza. In addition, curative effect of the plant in malignant patients was also reported. In the present study, leaves of this plant were screened against animal viruses i.e. Bovine Herpes Virus-type-1 (BHV-1), Foot and Mouth disease virus (FMDV) and Newcastle Disease Virus (NDV). BHV-1 and FMDV were screened in MDBK and BHK cell lines respectively using cytopathic inhibition test. While NDV was propagated in chick embryo fibroblast culture and tested by haemagglutination inhibition test. Maximum non toxic dose of aqueous extract of Ocimum sanctum leaves was calculated by MTT assay in all the cell cultures and nontoxic doses were used for antiviral activity against viruses. 98.4% and 85.3% protection were recorded against NDV and BHV-1 respectively. However, Ocimum sanctum extract failed to show any inhibitory effect on the cytopathic effect caused by FMD virus. It can be concluded that Ocimum sanctum is a very effective remedy for curing viral infections in animals also.

Keywords: bovine herpes virus-type-1, foot and mouth disease virus, newcastle disease virus, Ocimum sanctum

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8563 Effectiveness of Short-Term Cognitive-Behavioral Group Therapy on Binge Eating Disorder in Females

Authors: Saeed Dehnavi, Ismail Asadallahi, Fatemeh Rahmatian, Elahe Rahimian

Abstract:

Purpose: Due to an increasing prevalence of over eating disorders, this paper aims to investigate the effectiveness of short-term group cognitive-behavioral therapy on reducing binge eating behavior and depression symptoms among females suffered from binge eating disorder (BED) in Qazvin, Iran. Methodology: This is aquasi-experimental study (pre-post testing plan with control group). Using a convenience sampling technique, binge eating scale (BES) and clinical interviews, 30 persons were selected among all clients who had referred to weight loss centers in Qazvin, these persons were randomly placed into two control and experimental groups. The experimental group participated in a seven-session plan on short-term cognitive-behavioral group therapy. Results: The results showed that the short term group cognitive-behavioral therapy results in a significant reduction in binge eating signs and depressive symptoms within the experimental group, compared to the control. Conclusion: Regarding the results, it is known that short-term group cognitive-behavioral therapy is effective in reducing overeating symptoms. Hence, it can be used as an economical and effective treatment method for individuals suffering from BED.

Keywords: cognitive-behavioral group therapy, binge eating disorder, depression

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8562 Advanced Oxidation Processes as a Pre-oxidation Step for Biological Treatment of Leachate from Technical Landfills

Authors: Ala Abdessemed, Mohamed Seddik Oussama Belahmadi, Nabil Charchar, Abdefettah Gherib, Bradai Fares, Boussadia Chouaib Nour El-Islem

Abstract:

Algerian cities are confronted with large quantities of waste generated by the disposal of household and similar residues in technical landfills (CET), such as the one in the location of Batna. The interaction between waste components and incoming water generates leachates rich in organic matter and trace elements, which require treatment before discharge. The aim of this study was to propose an effective process for treating the leachates, which were subjected to an initial chemical treatment using the (H₂O₂/UV) system. Optimal treatment conditions were determined at [H₂O₂] of 0.3 M and pH of 8.6. Next, two hybrid biological treatment systems were applied: hybrid system I (H₂O₂/UV/bacteria) and hybrid system II (H₂O₂/UV/bacteria/microalgae). The three processes resulted in the following degradation rates, expressed in terms of total organic carbon (TOC) 27.4% for the (H₂O₂/UV) system; 58.1% for the hybrid system I (H₂O₂/UV/Bacteria); 67.86% for the hybrid system II (H₂O₂/UV/Bacteria/Microalgae). This study demonstrates that a hybrid approach combining advanced oxidation processes and biological treatments is a highly effective alternative to achieve satisfactory treatment.

Keywords: leachate, landfill, advanced oxidation processes, biological treatment, bacteria, microalgae, total organic carbon

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8561 In vivo Anticandida Activity of Three Traditionally Used Medicinal Plants in East Africa

Authors: Daniel P. Kisangau, Ken M. Hosea, Herbert V. M. Lyaruu, Cosam C. Josep, Zakaria H. Mbwambo, Pax J. Masimba

Abstract:

Crude extracts of Dracaena steudneri bark (DSB), Sapium ellipticum bark (SEB) and Capparis erythrocarpos root (CER) were investigated for their antifungal activity in immunocompromised mice infected with Candida albicans in an in vivo mice infection model. The results revealed a substantial dose dependency in all treatments given, with mice survival to the end of the experiment correlating well to the dose levels. At a dose of 400 mg/kg, C. erythrocarpos was the most effective with mice survival of 60% and organ burden clearance ranging from 64.0%-99.9% (P<0.0001) in all treatments. At the same dose, the least effective plant was S. ellipticum which had a mice survival of 20% and organ burden clearance ranging from 78.0%-96.6 (P>0.05). Mice survival for D. steudneri was 30% with organ burden clearance ranging from 89.0%-99.9% (P<0.05). All mice receiving no active treatment died before ten days post infection. In all treatment groups, there was a steady decline in mean weights of mice immediately after immunosuppression followed by gradual recovery in some cases which appeared to be dose dependent a few days post infection. Thus, extracts of D. steudneri and C. erythrocarpos portrayed the most significant potential as sources of antifungal drugs.

Keywords: antifungal activity, medicinal plants, candida albicans, East Africa

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8560 Evaluation of Pheromone and Tree Trap Efficiency in Orthotomicus erosus (Col: Curculionidae: Scolytinae) Monitoring in Pine Forests of Iran

Authors: Sudabe Amini, Jamasb Nozari, Somaye Rahimi

Abstract:

Bark beetles are one of the most destructive groups of pests in the forest and green space. Mediterranean pine Engraver Orthotomicus erosus (Wollston) is the dominant species in the pine forests of Iran. Pine forests are considered a crucial region in the world and need high protection. Although there is no effective control method, mass trapping is the most common method to suppress the bark beetle population. Due to this, from 2018-to 2020, a survey was conducted on bark beetles mass trapping by using two kinds of traps, including pheromone and tree trap. These traps were evaluated in 10 different sites of pine forests. The statistical results proved that significant differences between the pheromone trap and tree trap were observed. It confirmed that the pheromone trap attracted more beetles than the tree trap. The results of this study suggest that the most effective and applicable method in bark beetle’s management of pines forest is using a pheromone trap that suppresses and maintains bark beetle’s population at an economic level, although tree traps attract bark beetles too. In the future, using tree-pheromone traps, which would synergist attraction of more bark beetles, is recommended.

Keywords: bark beetle, pines forest, Orthotomicus erosus, pheromone trap, tree trap

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8559 Development of Filling Material in 3D Printer with the Aid of Computer Software for Supported with Natural Zeolite for the Removal of Nitrogen and Phosphorus

Authors: Luís Fernando Cusioli, Leticia Nishi, Lucas Bairros, Gabriel Xavier Jorge, Sandro Rogério Lautenschalager, Celso Varutu Nakamura, Rosângela Bergamasco

Abstract:

Focusing on the elimination of nitrogen and phosphorus from sewage, the study proposes to face the challenges of eutrophication and to optimize the effectiveness of sewage treatment through biofilms and filling produced by a 3D printer, seeking to identify the most effective Polylactic Acid (PLA), Acrylonitrile Butadiene Styrene (ABS). The study also proposes to evaluate the nitrification process in a Submerged Aerated Biological Filter (FBAS) on a pilot plant scale, quantifying the removal of nitrogen and phosphorus. The experiment will consist of two distinct phases, namely, a bench stage and the implementation of a pilot plant. During the bench stage, samples will be collected at five points to characterize the microbiota. Samples will be collected, and the microbiota will be investigated using Fluorescence In Situ Hybridization (FISH), deepening the understanding of the performance of biofilms in the face of multiple variables. In this context, the study contributes to the search for effective solutions to mitigate eutrophication and, thus, strengthen initiatives to improve effluent treatment.

Keywords: eutrophication, sewage treatment, biofilms, nitrogen and phosphorus removal, 3d printer, environmental efficiency

Procedia PDF Downloads 64
8558 Higher Education Institution Students’ Perception on Educational Technology

Authors: Kuek Teik Sheng, Leaw Zee Guan, Lim Wah Kien, Ting Tin Tin

Abstract:

Educational technology such as YouTube and Kahoot have arisen as an alternative to effective learning among higher education institutions. There are many researches done in carrying out experiments to test different educational technologies and received positive feedback from students. Yet, similar study is hardly found in Malaysia especially study that includes the latest educational technologies. As a developing country, it is crucial to ensure that these emerging technologies are assisting students in learning process before it is widely adopted in institutions. This paper conducted a study to explore the perception of higher education institution students on the current educational technologies in Malaysia which include online educational games, online videos/course, social media, presentation tools and resource management tool. Some of these technologies have not been looked into its potential in effective learning process. An online survey using questionnaire is conducted among a target of 300 university/college. In the survey, the result shows that majority of the target students in Malaysia agree that the current educational technologies help them in learning, understanding and manage their studies. It is necessary to discover students’ perceptions on the educational technologies in order to provide guidelines for the educators/institutions in selecting appropriate technology to conduct the lecture/tutorial efficiently and effectively.

Keywords: education, educational technology, Facebook, PowerPoint, YouTube

Procedia PDF Downloads 229
8557 Adaptive Response of Plants to Environmental Stress: Natural Oil Seepage; The Living Laboratory in Tramutola, Basilicata Region

Authors: Maria Francesca Scannone, Martina Bochicchio

Abstract:

One of the major environmental problems today is hydrocarbon contamination. The promising sustainable technologies for the treatment of these contaminated sites involves the use of biological organisms. In Agri Valley (Basilicata Region) there is a living laboratory (natural oil seeps) where the selective pressure has enriched the environmental matrices with microorganisms, fungi and plant species able to use the hydrocarbons as a source of metabolic energy, to degrade or tolerate hydrocarbons. Observers visiting this area are fascinated by its unspoiled nature, and the condition of the ecosystem does not appear to has been damaged. The amazing resiliency observed in Tramutola site is of key importance to try to bring green remediation technologies, but no research has been done to identify high-performing native species. The aim of this research was to study how natural processes affect the fate of released oil or how individual species or communities of plants and animals are capable of dealing with the burden of otherwise toxic chemicals. The survey of vegetation was carried out, more than 60 species have been identified and divided into tree, shrub and herb layer. Plant data sheets have been completed only for the species that showed the most appropriate properties for phytoremediation. In general, members of the Salicales, Cyperales, Poales, Fagales, Cornales, Equisetales orders were the most commonly identified orders. They are pioneer plants with high adaptive capacity and vegetative propagation. The literature review has highlighted the existence of rhizosphere effect and a green liver model on selected plants. The study provides significant information on the environmental stress adaptation processes of many indigenous plants that are living and growing on a natural leak of crude oil and gas that migrates up through subsurface.

Keywords: green liver, hydrocarbon degradation, oil seeps, phytoremediation

Procedia PDF Downloads 159
8556 Thermophysical Properties and Kinetic Study of Dioscorea bulbifera

Authors: Emmanuel Chinagorom Nwadike, Joseph Tagbo Nwabanne, Matthew Ndubuisi Abonyi, Onyemazu Andrew Azaka

Abstract:

This research focused on the modeling of the convective drying of aerial yam using finite element methods. The thermo-gravimetric analyzer was used to determine the thermal stability of the sample. An aerial yam sample of size 30 x 20 x 4 mm was cut with a mold designed for the purpose and dried in a convective dryer set at 4m/s fan speed and temperatures of 68.58 and 60.56°C. The volume shrinkage of the resultant dried sample was determined by immersing the sample in a toluene solution. The finite element analysis was done with PDE tools in Matlab 2015. Seven kinetic models were employed to model the drying process. The result obtained revealed three regions in the thermogravimetric analysis (TGA) profile of aerial yam. The maximum thermal degradation rates of the sample occurred at 432.7°C. The effective thermal diffusivity of the sample increased as the temperature increased from 60.56°C to 68.58°C. The finite element prediction of moisture content of aerial yam at an air temperature of 68.58°C and 60.56°C shows R² of 0.9663 and 0.9155, respectively. There was a good agreement between the finite element predicted moisture content and the measured moisture content, which is indicative of a highly reliable finite element model developed. The result also shows that the best kinetic model for the aerial yam under the given drying conditions was the Logarithmic model with a correlation coefficient of 0.9991.

Keywords: aerial yam, finite element, convective, effective, diffusivity

Procedia PDF Downloads 136
8555 The Influence of Bacteriocins Producing Lactic Acid Bacteria Multiplied in an Alternative Substrate on Calves Blood Parameters

Authors: E. Bartkiene, V. Krungleviciute, J. Kucinskiene, R. Antanaitis, A. Kucinskas

Abstract:

In calves less than 10-day-old, infection commonly cause severe diarrhoea and high mortality. To prevention of calves diseases a common practice is to treat calves with prophylactic antibiotics, in this case the use of lactic acid bacteria (LAB) is promising. Often LAB strains are incubated in comercial de Man-Rogosa-Sharpe (MRS) medium, the culture are centrifuged, the cells are washing with sterile water, and this suspension is used as a starter culture for animal health care. Juice of potatoe tubers is industrial wastes, wich may constitute a source of digestible nutrients for microorganisms. In our study the ability of LAB to utilize potatoe tubers juice in cell synthesis without external nutrient supplement was investigated, and the influence of multiplied LAB on calves blood parameters was evaluated. Calves were selected based on the analogy principle (treatment group (n=6), control group (n=8)). For the treatment group 14 days was given a 50 ml of fermented potatoe tubers juice containing 9.6 log10 cfu/ml of LAB. Blood parameters (gas and biochemical) were assessed by use of an auto-analyzers (Hitachi 705 and EPOC). Before the experiment, blood pH of treatment group calves was 7.33, control – 7.36, whereas, after 14 days, 7.28 and 7.36, respectively. Calves blood pH in the treatment group remained stable over the all experiment period. Concentration of PCO2 in control calves group blood increased from 63.95 to 70.93, whereas, in the treatment group decreased from 63.08 to 60.71. Concentration of lactate in the treatment group decreased from 3.20 mmol/l to 2.64 mmol/l, whereas, in control - increased from 3.95 mmol/l to 4.29 mmol/l. Concentration of AST in the control calves group increased from 50.18 IU/L to 58.9 IU/L, whereas, in treatment group decreased from 49.82 IU/L to 33.1 IU/L. We conclude that the 50 ml of fermented potatoe tubers juice containing 9.6 log10 cfu/ml of LAB per day, by using 14 days, reduced risk of developing acidosis (stabilizes blood pH (p < 0.05)), reduces lactates and PCO2 concentration (p < 0.05) and risk of liver lesions (reduces AST concentration (p < 0.005)) in blood of calves.

Keywords: alternative substrate, blood parameters, calves, lactic acid bacteria

Procedia PDF Downloads 298
8554 Determinants of Successful Accounting Information System Outsourcing for the Egyptian Small and Medium Enterprises: An Empirical Study

Authors: Maram Elkady

Abstract:

Purpose: The purpose behind this study is to determine the impact of some factors on achieving successful accounting information systems (AIS) outsourcing in Egypt, taking into account two factors: the selection of an effective accounting service provider and the quality relationships between the client firm and the accounting service provider. The researcher measured outsourcing success through the perceived benefits, including (strategic, technological, and economic benefits). Design/Methodology/Approach: A survey was carried out by means of questionnaires answered by 152 small and medium Egyptian firms outsourcing their accounting activities. The researcher targeted the personnel in the client firms who were in direct contact with the accounting outsourcer. The hypotheses were tested through multiple regression analysis using SPSS 24 and AMOS 22. Findings: Building a quality relationship with the provider is found to have more impact than the effective selection of the AIS provider on the success of the AIS outsourcing process. Originality/Value: The researcher found that some proxies of each success determinant can be more influential than others based on type of benefits perceived from AIS outsourcing (strategic, technological, and economic).

Keywords: accounting information system, AIS, outsourcing, successful outsourcing, AIS service provider selection, relationship with the accounting service provider

Procedia PDF Downloads 139
8553 Effect of the Magnetite Nanoparticles Concentration on Biogas and Methane Production from Chicken Litter

Authors: Guadalupe Stefanny Aguilar-Moreno, Miguel Angel Aguilar-Mendez, Teodoro Espinosa-Solares

Abstract:

In the agricultural sector, one of the main emitters of greenhouse gases is manure management, which has been increased considerably in recent years. Biogas is an energy source that can be produced from different organic materials through anaerobic digestion (AD); however, production efficiency is still low. Several techniques have been studied to increase its performance, such as co-digestion, the variation of digestion conditions, and nanomaterials used. Therefore, the aim of this investigation was to evaluate the effect of magnetite nanoparticles (NPs) concentration, synthesized by co-precipitation, on the biogas and methane production in AD using chicken litter as a substrate. Synthesis of NPs was performed according to the co-precipitation method, for which a fractional factorial experimental design 25⁻² with two replications was used. The study factors were concentrations (precursors and passivating), time of sonication and dissolution temperatures, and the response variables were size, hydrodynamic diameter (HD) and zeta potential. Subsequently, the treatment that presented the smallest NPs was chosen for their use on AD. The AD was established in serological bottles with a working volume of 250 mL, incubated at 36 ± 1 °C for 80 days. The treatments consisted of the addition of different concentrations of NPs in the microcosms: chicken litter only (control), 20 mg∙L⁻¹ of NPs + chicken litter, 40 mg∙L⁻¹ of NPs + chicken litter and 60 mg∙L⁻¹ of NPs + chicken litter, all by triplicate. Methane and biogas production were evaluated daily. The smallest HD (49.5 nm) and the most stable NPs (21.22 mV) were obtained with the highest passivating concentration and the lower precursors dissolution temperature, which were the only factors that had a significant effect on the HD. In the transmission electron microscopy performed to these NPs, an average size of 4.2 ± 0.73 nm was observed. The highest biogas and methane production was obtained with the treatment that had 20 mg∙L⁻¹ of NPs, being 29.5 and 73.9%, respectively, higher than the control, while the treatment with the highest concentration of NPs was not statistically different from the control. From the above, it can be concluded that the magnetite NPs promote the biogas and methane production in AD; however, high concentrations may cause inhibitory effects among methanogenic microorganisms.

Keywords: agricultural sector, anaerobic digestion, nanotechnology, waste management

Procedia PDF Downloads 125
8552 An Analysis of the Efficacy of Criminal Sanctions in Combating Cartel Conduct: The Case of South Africa

Authors: S. Tavuyanago

Abstract:

Cartels within the international competition law framework have been dubbed the most egregious of competition law violations; this is because they entail a concerted effort by two or more competitor firms to knowingly ‘rob’ consumers of their welfare through their cooperation instead of competition. The net effect of cartel conduct is that the market is distorted as the colluding firms gain enough market power to constrain the supply of goods or services, ultimately driving up prices. As a result, consumers end up paying inflated prices for goods and services, which eventually affects their welfare. It is against this backdrop that competition authorities worldwide have mounted a robust fight against the proliferation of cartels. In South Africa, the fight against cartels saw an amendment to the Competition Act to allow for criminal prosecution of individuals who cause their firms to take part in cartels. The Competition Amendment Act 1 of 2009 introduced section 73A into the principal Competition Act, making it a criminal offence to engage in cartel conduct. This paper assesses the rationale for criminalisation of cartel conduct, discusses the challenges or potential challenges associated with criminalisation, and provides an evaluation of the efficacy of criminalisation of cartel conduct. It questions whether criminal sanctions for cartel conduct as a competition enforcement tool aimed at deterring such conduct are generally effective and whether they have been effective in South Africa specifically. It concludes by offering recommendations on how to effectively root out cartels.

Keywords: cartels, criminalisation, competition, deterrence, South Africa

Procedia PDF Downloads 87
8551 Insights into Archaeological Human Sample Microbiome Using 16S rRNA Gene Sequencing

Authors: Alisa Kazarina, Guntis Gerhards, Elina Petersone-Gordina, Ilva Pole, Viktorija Igumnova, Janis Kimsis, Valentina Capligina, Renate Ranka

Abstract:

Human body is inhabited by a vast number of microorganisms, collectively known as the human microbiome, and there is a tremendous interest in evolutionary changes in human microbial ecology, diversity and function. The field of paleomicrobiology, study of ancient human microbiome, is powered by modern techniques of Next Generation Sequencing (NGS), which allows extracting microbial genomic data directly from archaeological sample of interest. One of the major techniques is 16S rRNA gene sequencing, by which certain 16S rRNA gene hypervariable regions are being amplified and sequenced. However, some limitations of this method exist including the taxonomic precision and efficacy of different regions used. The aim of this study was to evaluate the phylogenetic sensitivity of different 16S rRNA gene hypervariable regions for microbiome studies in the archaeological samples. Towards this aim, archaeological bone samples and corresponding soil samples from each burial environment were collected in Medieval cemeteries in Latvia. The Ion 16S™ Metagenomics Kit targeting different 16S rRNA gene hypervariable regions was used for library construction (Ion Torrent technologies). Sequenced data were analysed by using appropriate bioinformatic techniques; alignment and taxonomic representation was done using Mothur program. Sequences of most abundant genus were further aligned to E. coli 16S rRNA gene reference sequence using MEGA7 in order to identify the hypervariable region of the segment of interest. Our results showed that different hypervariable regions had different discriminatory power depending on the groups of microbes, as well as the nature of samples. On the basis of our results, we suggest that wider range of primers used can provide more accurate recapitulation of microbial communities in archaeological samples. Acknowledgements. This work was supported by the ERAF grant Nr. 1.1.1.1/16/A/101.

Keywords: 16S rRNA gene, ancient human microbiome, archaeology, bioinformatics, genomics, microbiome, molecular biology, next-generation sequencing

Procedia PDF Downloads 175
8550 Supramolecular Approach towards Novel Applications: Battery, Band Gap and Gas Separation

Authors: Sudhakara Naidu Neppalli, Tejas S. Bhosale

Abstract:

It is well known that the block copolymer (BCP) can form a complex molecule, through non-covalent bonds such as hydrogen bond, ionic bond and co-ordination bond, with low molecular weight compound as well as with macromolecules, which provide vast applications, includes the alteration of morphology and properties of polymers. Hence we covered the research that, the importance of non-covalent bonds in increasing the non-favourable segmental interactions of the blocks was well examined by attaching and detaching the bonds between the BCP and additive. We also monitored the phase transition of block copolymer and effective interaction parameter (χeff) for Li-doped polymers using small angle x-ray scattering and transmission electron microscopy. The effective interaction parameter (χeff) between two block components was evaluated using Leibler theory based on the incompressible random phase approximation (RPA) for ionized BCP in a disordered state. Furthermore, conductivity experiments demonstrate that the ionic conductivity in the samples quenched from the different structures is morphology-independent, while it increases with increasing ion salt concentration. Morphological transitions, interaction parameter, and thermal stability also examined in quarternized block copolymer. D-spacing was used to estimate effective interaction parameter (χeff) of block components in weak and strong segregation regimes of ordered phase. Metal-containing polymer has been the topic of great attention in recent years due to their wide range of potential application. Similarly, metal- ligand complex is used as a supramolecular linker between the polymers giving rise to a ‘Metallo-Supramolecule assembly. More precisely, functionalized polymer end capped with 2, 2’:6’, 2”- terpyridine ligand can be selectively complexed with wide range of transition metal ions and then subsequently attached to other terpyridine terminated polymer block. In compare to other supramolecular assembly, BCP involved metallo-supramolecule assembly offers vast applications such as optical activity, electrical conductivity, luminescence and photo refractivity.

Keywords: band gap, block copolymer, conductivity, interaction parameter, phase transition

Procedia PDF Downloads 150
8549 Assessment of Knowledge and Attitude towards End of Life Care among Nurses Working in Tertiary Hospital

Authors: Emni Omar Daw Hussin, Pathmawathi Subramanian, Wong Li Ping

Abstract:

Background: To provide quality care at the end of life, nurses should possess knowledge and skills to provide effective end-of-life care, as well as develop the attitudes and interpersonal competence to provide compassionate care. Aim: This study aimed to assess nurses’ knowledge and attitude towards end of life care and caring for terminal ill patients and to examine relationships among demographic variables and nurse’s knowledge and attitudes toward end of life care and caring for terminal ill patients. Method: a cross-sectional study was conducted at 1 tertiary hospital located in Kuala Lumpur, Malaysia. Self-administrative questionnaire was used to collect data from 553 nurses from over all departments except emergency department, operation theater and outpatient clinic. Two tools were used in this study, the Frommelt’s Attitude Toward Care of the Dying (FATCOD) Scale to assess the nurses’ attitude and End of Life Knowledge Assessment to assess the nurses’ knowledge. Result: the result of this study yielded that, the majority of participants (54.8%) and (54.4%) have less positive attitude and knowledge towards end of life care and caring for terminal ill patients respectively. As well as there is no significant relationship were found between nurses’ ethnicity, religion, and the total score of FATCOD scale; End of Life Knowledge Assessment score. On other hand there is significant relationship among nurses’ age, working experience, level of education, attending any post basic courses and the total score of both FATCOD scale and End of Life Knowledge Assessment. Conclusion: A lack of education and experience and post basic course about end of life care and palliative care may contribute to the negative attitudes and poor knowledge regarding end of life care. Providing sufficient courses about end of life care could enhance the nurses’ knowledge towards end of life care, as well as providing a reflective narrative environment in which nurses can express their personal feelings about death and dying could be a potentially effective approach. Implication for Practice: This study elaborates the need for further research to develop an effective educational programs to enhance nurses’ knowledge and to promote positive attitude towards death and dying, as well as enhance communication skills, and coping strategies.

Keywords: knowledge, attitude, nurse, end of life care

Procedia PDF Downloads 429
8548 Effect of Management Compensation and Auditor Reputation on Tax Management in the Listed Banking Companies in Indonesia

Authors: Fahreza, Yudhi Herliansyah, Harnovinsah

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This study aims to examine how management compensation and auditor reputation effect on corporate tax management in banking using a sample banking companies listed in Indonesia Stock Exchange. At first, this study examines how the influence of management compensation on the implementation of tax management that may be made by management in order to improve the performance of the company. Second, this study also examines the effect of auditor reputation conducting audit on the implementation of the tax management. The population used in this study is the banking companies listed in Indonesia Stock Exchange. The method used was purposive sampling because the samples of this study have certain criteria that are tailored to the purpose of the study. Based on purposive sampling method, the number of samples in this study is 28 samples. Hypothesis tested using multiple regression analysis. The results of this study indicate that on the 5 % significance level, management compensation significantly influenced tax management as measured using the proxy book tax gap. Other result is management compensation does not significantly affect the tax management that measured using a proxy GAAP effective tax rate. In addition the auditor's reputation does significantly influence tax management as measured using the proxy book tax gap and GAAP effective tax rate.

Keywords: tax management, management compensation, auditor reputation, corporate characteristic

Procedia PDF Downloads 287