Search results for: financial ratio
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 7296

Search results for: financial ratio

6156 Synthesis of Iron Oxide Nanoparticles Using Different Stabilizers and Study of Their Size and Properties

Authors: Mohammad Hassan Ramezan zadeh 1 , Majid Seifi 2 , Hoda Hekmat ara 2 1Biomedical Engineering Department, Near East University, Nicosia, Cyprus 2Physics Department, Guilan University , P.O. Box 41335-1914, Rasht, Iran.

Abstract:

Magnetic nano particles of ferric chloride were synthesised using a co-precipitation technique. For the optimal results, ferric chloride at room temperature was added to different surfactant with different ratio of metal ions/surfactant. The samples were characterised using transmission electron microscopy, X-ray diffraction and Fourier transform infrared spectrum to show the presence of nanoparticles, structure and morphology. Magnetic measurements were also carried out on samples using a Vibrating Sample Magnetometer. To show the effect of surfactant on size distribution and crystalline structure of produced nanoparticles, surfactants with various charge such as anionic cetyl trimethyl ammonium bromide (CTAB), cationic sodium dodecyl sulphate (SDS) and neutral TritonX-100 was employed. By changing the surfactant and ratio of metal ions/surfactant the size and crystalline structure of these nanoparticles were controlled. We also show that using anionic stabilizer leads to smallest size and narrowest size distribution and the most crystalline (polycrystalline) structure. In developing our production technique, many parameters were varied. Efforts at reproducing good yields indicated which of the experimental parameters were the most critical and how carefully they had to be controlled. The conditions reported here were the best that we encountered but the range of possible parameter choice is so large that these probably only represent a local optimum. The samples for our chemical process were prepared by adding 0.675 gr ferric chloride (FeCl3, 6H2O) to three different surfactant in water solution. The solution was sonicated for about 30 min until a transparent solution was achieved. Then 0.5 gr sodium hydroxide (NaOH) as a reduction agent was poured to the reaction drop by drop which resulted to participate reddish brown Fe2O3 nanoparticles. After washing with ethanol the obtained powder was calcinated in 600°C for 2h. Here, the sample 1 contained CTAB as a surfactant with ratio of metal ions/surfactant 1/2, sample 2 with CTAB and ratio 1/1, sample 3 with SDS and ratio 1/2, sample 4 SDS 1/1, sample 5 is triton-X-100 with 1/2 and sample 6 triton-X-100 with 1/1.

Keywords: iron oxide nanoparticles, stabilizer, co-precipitation, surfactant

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6155 Matrix Method Posting

Authors: Varong Pongsai

Abstract:

The objective of this paper is introducing a new method of accounting posting which is called Matrix Method Posting. This method is based on the Matrix operation of pure Mathematics. Although, accounting field is classified as one of the social-science knowledge, many of accounting operations are placed by Mathematics sign and operation. Through the operation applying, it seems to be that the operations of Mathematics should be applied to accounting possibly. So, this paper tries to over-lap Mathematics logic to accounting logic smoothly. According to the context of discovery, deductive approach is employed to prove a simultaneously logical concept of both Mathematics and Accounting. The result proves that the Matrix can be placed to operate accounting perfectly, because Matrix and accounting logic also have a similarity concept which is balancing 2 sides during operations. Moreover, the Matrix posting also has a lot of benefit. It can help financial analyst calculating financial ratios comfortably. Furthermore, the matrix determinant which is a signature operation itself also helps auditors checking out the correction of clients’ recording. If the determinant is not equaled to 0, it will point out that the recording process of clients getting into the problem. Finally, the Matrix should be easily determining a concept of merger and consolidation far beyond the present day concept.

Keywords: matrix method posting, deductive approach, determinant, accounting application

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6154 How to Improve the Environmental Performance in a HEI in Mexico, an EEA Adaptation

Authors: Stephanie Aguirre Moreno, Jesús Everardo Olguín Tiznado, Claudia Camargo Wilson, Juan Andrés López Barreras

Abstract:

This research work presents a proposal to evaluate the environmental performance of a Higher Education Institution (HEI) in Mexico in order to minimize their environmental impact. Given that public education has limited financial resources, it is necessary to conduct studies that support priorities in decision-making situations and thus obtain the best cost-benefit ratio of continuous improvement programs as part of the environmental management system implemented. The methodology employed, adapted from the Environmental Effect Analysis (EEA), weighs the environmental aspects identified in the environmental diagnosis by two characteristics. Number one, environmental priority through the perception of the stakeholders, compliance of legal requirements, and environmental impact of operations. Number two, the possibility of improvement, which depends of factors such as the exchange rate that will be made, the level of investment and the return time of it. The highest environmental priorities, or hot spots, identified in this evaluation were: electricity consumption, water consumption and recycling, and disposal of municipal solid waste. However, the possibility of improvement for the disposal of municipal solid waste is higher, followed by water consumption and recycling, in spite of having an equal possibility of improvement to the energy consumption, time of return and cost-benefit is much greater.

Keywords: environmental performance, environmental priority, possibility of improvement, continuous improvement programs

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6153 European Prosecutor's Office: Chances and Threats; Brief to Polish Perspective

Authors: Katarzyna Stoklosa

Abstract:

Introduction: European Public Prosecutor’s Office (EPPO) is an independent office in European Union which was established under the article 86 of the Treaty on the Functioning of the European Union by the Treaty of Lisbon following the method of enhanced cooperation. EPPO is aimed at combating crimes against the EU’s financial interest et fraud against the EU budgets on the one hand, EPPO will give a chance to effective fight with organized criminality, on the other it seems to be a threat for member-states which bound with justice the problem of sovereignty. It is a new institution that will become effective from 2020, which is why it requires prior analysis. Methodology: The author uses statistical and comparative methods by collecting and analyzing the work of current institutions such as Europol, Eurojust, as well as the future impact of EPPO on detection and prosecution of crimes. The author will also conduct questionnaire among students and academic staff involved in the perception of EU institutions and the need to create new entities dealing with inter-agency cooperation in criminal matters. Thanks to these research the author will draw up present ways of cooperation between member-states and changes in fighting with financial crimes which will grow up under new regulation. Major Finding of the Study: Analysis and research show that EPPO is an institution based on the principle of mutual recognition, which often does not work in cooperation between Member States. Distrust and problems with the recognition of judgments of other EU Member States may significantly affect the functioning of EPPO. Poland is not part of the EPPO, because arguments have been raised that the European Public Prosecutor's Office interferes too much with the Member States’ pro-active sovereignty and duplicates competences. The research and analyzes carried out by the author show that EPPO has completely new competences, for example, it may file indictments against perpetrators of financial crimes. However, according to the research carried out by the author, such competences may undermine the sovereignty and the principle of protecting the public order of the EU. Conclusion: After the analysis, it will be possible to set following thesis: EPPO is only possible way to effective fight with organized financial criminality. However in conclusion Polish doubts should not be criticized at all. Institutions as EPPO must properly respect sovereignty of member-states. Even instruments like that cannot provoke political contraventions, because there are no other ways to effective resolving of international criminality problem.

Keywords: criminal trial, economic crimes, European Public Prosecutor's Office, European Union

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6152 Multimodal Employee Attendance Management System

Authors: Khaled Mohammed

Abstract:

This paper presents novel face recognition and identification approaches for the real-time attendance management problem in large companies/factories and government institutions. The proposed uses the Minimum Ratio (MR) approach for employee identification. Capturing the authentic face variability from a sequence of video frames has been considered for the recognition of faces and resulted in system robustness against the variability of facial features. Experimental results indicated an improvement in the performance of the proposed system compared to the Previous approaches at a rate between 2% to 5%. In addition, it decreased the time two times if compared with the Previous techniques, such as Extreme Learning Machine (ELM) & Multi-Scale Structural Similarity index (MS-SSIM). Finally, it achieved an accuracy of 99%.

Keywords: attendance management system, face detection and recognition, live face recognition, minimum ratio

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6151 The Feasibility Evaluation Of The Compressed Air Energy Storage System In The Porous Media Reservoir

Authors: Ming-Hong Chen

Abstract:

In the study, the mechanical and financial feasibility for the compressed air energy storage (CAES) system in the porous media reservoir in Taiwan is evaluated. In 2035, Taiwan aims to install 16.7 GW of wind power and 40 GW of photovoltaic (PV) capacity. However, renewable energy sources often generate more electricity than needed, particularly during winter. Consequently, Taiwan requires long-term, large-scale energy storage systems to ensure the security and stability of its power grid. Currently, the primary large-scale energy storage options are Pumped Hydro Storage (PHS) and Compressed Air Energy Storage (CAES). Taiwan has not ventured into CAES-related technologies due to geological and cost constraints. However, with the imperative of achieving net-zero carbon emissions by 2050, there's a substantial need for the development of a considerable amount of renewable energy. PHS has matured, boasting an overall installed capacity of 4.68 GW. CAES, presenting a similar scale and power generation duration to PHS, is now under consideration. Taiwan's geological composition, being a porous medium unlike salt caves, introduces flow field resistance affecting gas injection and extraction. This study employs a program analysis model to establish the system performance analysis capabilities of CAES. The finite volume model is then used to assess the impact of porous media, and the findings are fed back into the system performance analysis for correction. Subsequently, the financial implications are calculated and compared with existing literature. For Taiwan, the strategic development of CAES technology is crucial, not only for meeting energy needs but also for decentralizing energy allocation, a feature of great significance in regions lacking alternative natural resources.

Keywords: compressed-air energy storage, efficiency, porous media, financial feasibility

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6150 Nonlinear Multivariable Analysis of CO2 Emissions in China

Authors: Hsiao-Tien Pao, Yi-Ying Li, Hsin-Chia Fu

Abstract:

This paper addressed the impacts of energy consumption, economic growth, financial development, and population size on environmental degradation using grey relational analysis (GRA) for China, where foreign direct investment (FDI) inflows is the proxy variable for financial development. The more recent historical data during the period 2004–2011 are used, because the use of very old data for data analysis may not be suitable for rapidly developing countries. The results of the GRA indicate that the linkage effects of energy consumption–emissions and GDP–emissions are ranked first and second, respectively. These reveal that energy consumption and economic growth are strongly correlated with emissions. Higher economic growth requires more energy consumption and increasing environmental pollution. Likewise, more efficient energy use needs a higher level of economic development. Therefore, policies to improve energy efficiency and create a low-carbon economy can reduce emissions without hurting economic growth. The finding of FDI–emissions linkage is ranked third. This indicates that China do not apply weak environmental regulations to attract inward FDI. Furthermore, China’s government in attracting inward FDI should strengthen environmental policy. The finding of population–emissions linkage effect is ranked fourth, implying that population size does not directly affect CO2 emissions, even though China has the world’s largest population, and Chinese people are very economical use of energy-related products. Overall, the energy conservation, improving efficiency, managing demand, and financial development, which aim at curtailing waste of energy, reducing both energy consumption and emissions, and without loss of the country’s competitiveness, can be adopted for developing economies. The GRA is one of the best way to use a lower data to build a dynamic analysis model.

Keywords: China, CO₂ emissions, foreign direct investment, grey relational analysis

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6149 Normal Weight Obesity among Female Students: BMI as a Non-Sufficient Tool for Obesity Assessment

Authors: Krzysztof Plesiewicz, Izabela Plesiewicz, Krzysztof Chiżyński, Marzenna Zielińska

Abstract:

Background: Obesity is an independent risk factor for cardiovascular diseases. There are several anthropometric parameters proposed to estimate the level of obesity, but until now there is no agreement which one is the best predictor of cardiometabolic risk. Scientists defined metabolically obese normal weight, who suffer from metabolic abnormalities, the same as obese individuals, and defined this syndrome as normal weight obesity (NWO). Aim of the study: The aim of our study was to determine the occurrence of overweight and obesity in a cohort of young, adult women, using standard and complementary methods of obesity assessment and to indicate those, who are at risk of obesity. The second aim of our study was to test additional methods of obesity assessment and proof that body mass index using alone is not sufficient parameter of obesity assessment. Materials and methods: 384 young women, aged 18-32, were enrolled into the study. Standard anthropometric parameters (waist to hips ratio (WTH), waist to height ratio (WTHR)) and two other methods of body fat percentage measurement (BFPM) were used in the study: electrical bioimpendance analysis (BIA) and skinfold measurement test by digital fat body mass clipper (SFM). Results: In the study group 5% and 7% of participants had waist to hips ratio and accordingly waist to height ratio values connected with visceral obesity. According to BMI 14% participants were overweight and obese. Using additional methods of body fat assessment, there were 54% and 43% of obese for BIA and SMF method. In the group of participants with normal BMI and underweight (not overweight, n =340) there were individuals with the level of BFPM above the upper limit, for the BIA 49% (n =164) and for the SFM 36 % (n=125). Statistical analysis revealed strong correlation between BIA and SFM methods. Conclusion: BMI using alone is not a sufficient parameter of obesity assessment. High percentage of young women with normal BMI values seem to be normal weight obese.

Keywords: electrical bioimpedance, normal weight obesity, skin-fold measurement test, women

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6148 The Optimization of Copper Sulfate and Tincalconite Molar Ratios on the Hydrothermal Synthesis of Copper Borates

Authors: E. Moroydor Derun, N. Tugrul, F. T. Senberber, A. S. Kipcak, S. Piskin

Abstract:

In this research, copper borates are synthesized by the reaction of copper sulfate pentahydrate (CuSO4.5H2O) and tincalconite (Na2O4B7.10H2O). The experimental parameters are selected as 80°C reaction temperature and 60 of reaction time. The effect of mole ratio of CuSO4.5H2O to Na2O4B7.5H2O is studied. For the identification analyses X-Ray Diffraction (XRD) and Fourier Transform Infrared Spectroscopy (FT-IR) techniques are used. At the end of the experiments, synthesized copper borate is matched with the powder diffraction file of “00-001-0472” [Cu(BO2)2] and characteristic vibrations between B and O atoms are seen. The proper crystals are obtained at the mole ratio of 3:1. This study showed that simplified synthesis process is suitable for the production of copper borate minerals.

Keywords: hydrothermal synthesis, copper borates, copper sulfate, tincalconite

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6147 Challenging Shariah-Compliant Contract: A Latest Insight into the Malaysian Court Cases

Authors: Noor Suhaida Kasri

Abstract:

In the last three decades, Malaysia has developed fundamental legal and regulatory structures that aim to accommodate and facilitate the growth of Islamic banking and finance industry. Important building blocks have been put in place, to cite a few, the elevation of the position of the Malaysian Central Bank Shariah Advisory Council (SAC) as the apex advisory body and the empowerment of their Shariah resolutions through the Central Bank Act 1958; the promulgation of the Islamic Financial Services Act 2013 that regulate and govern Islamic finance market with a robust statutory requirement of Shariah governance and Shariah compliance. Notwithstanding these achievements, enforceability of Shariah-compliant contract remains a contentious subject. The validity of Al Bai Bithaman Ajil concept that was commonly used by the Islamic financial institutions in their financing facilities structures and documentation has been unabatedly challenged by the customers in courts. The challenge was due to the manner in which the Al Bai Bithaman Ajil transactions were carried out. Due to this legal challenge, Al Bai Bithaman Ajil financing structure seems to no longer be the practitioners’ favourite in Malaysia, though its substitute tawarruq and commodity murabahah financing structure may potentially face similar legal challenges. This paper examines the legal challenges affecting the enforceability of these underlying Shariah contracts. The examination of these cases highlights the manner in which these contracts were being implemented and applied by the Malaysian Islamic financial institutions that triggered Shariah and legal concern. The analysis also highlights the approach adopted by the Malaysian courts in determining the Shariah issues as well as the SAC in ascertaining the rulings on the Shariah issues referred to it by the courts. The paper adopts a qualitative research methodology by using textual and documentary analysis approach. The outcome of this study underlines factors that require consideration by industry stakeholder in order to ameliorate the efficacy of the existing building blocks that would eventually strengthens the validity and enforceability of Shariah-compliant contracts. This, in the long run, will further reinforce financial stability and trust into the Islamic banking and finance industry in Malaysia.

Keywords: enforceability of Shariah compliant contract, legal challenge, legal and regulatory framework, Shariah Advisory Council

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6146 Mechanical Properties of Waste Clay Brick Based Geopolymer Cured at Various Temperature

Authors: Shihab Ibrahim

Abstract:

Geopolymer binders as an alternative binder system to ordinary Portland cement are the focus of the past 2 decades of researches. In order to eliminate CO2 emission by cement manufacturing and utilizing construction waste as a source material, clean waste clay bricks which are the waste from Levent Brick factory was activated with a mixture of sodium hydroxide and sodium silicate solution. 12 molarity of sodium hydroxide solution was used and the ratio of sodium silicate to sodium hydroxide was 2.5. Alkaline solution to clay brick powder ratio of 0.35, 0.4, 0.45, and 0.5 was studied. Alkaline solution to powder ratio of 0.4 was found to be optimum ratio to have the same workability as ordinary Portland cement paste. Compressive strength of the clay brick based geopolymer paste samples was evaluated under different curing temperatures and curing durations. One day compressive strength of 57.3 MPa after curing at 85C for 24 hours was obtained which was higher than 7 days compressive strength of ordinary Portland cement paste. The highest compressive strength 71.4 MPa was achieved at seventh day age for the geopolymer paste samples cured at 85C for 24 hours. It was found that 8 hour curing at elevated temperature 85C, is sufficient to get 96% of total strength. 37.4 MPa strength at seventh day of clay brick based geopolymer sample cured at room temperature was achieved. Water absorption around 10% was found for clay brick based geopolymer samples cured at different temperatures with compare to 9.14% water absorption of ordinary Portland cement paste. The clay brick based geopolymer binder can have the potentiality to be used as an alternative binder to Portland cement in a case that the heat treatment provided. Further studies are needed in order to produce the binder in a way that can harden and gain strength without any elevated curing.

Keywords: construction and demolition waste, geopolymer, clay brick, compressive strength.

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6145 Alumina Supported Cu-Mn-Cr Catalysts for CO and VOCs oxidation

Authors: Krasimir Ivanov, Elitsa Kolentsova, Dimitar Dimitrov, Petya Petrova, Tatyana Tabakova

Abstract:

This work studies the effect of chemical composition on the activity and selectivity of γ–alumina supported CuO/ MnO2/Cr2O3 catalysts toward deep oxidation of CO, dimethyl ether (DME) and methanol. The catalysts were prepared by impregnation of the support with an aqueous solution of copper nitrate, manganese nitrate and CrO3 under different conditions. Thermal, XRD and TPR analysis were performed. The catalytic measurements of single compounds oxidation were carried out on continuous flow equipment with a four-channel isothermal stainless steel reactor. Flow-line equipment with an adiabatic reactor for simultaneous oxidation of all compounds under the conditions that mimic closely the industrial ones was used. The reactant and product gases were analyzed by means of on-line gas chromatographs. On the basis of XRD analysis it can be concluded that the active component of the mixed Cu-Mn-Cr/γ–alumina catalysts consists of at least six compounds – CuO, Cr2O3, MnO2, Cu1.5Mn1.5O4, Cu1.5Cr1.5O4 and CuCr2O4, depending on the Cu/Mn/Cr molar ratio. Chemical composition strongly influences catalytic properties, this influence being quite variable with regards to the different processes. The rate of CO oxidation rapidly decrease with increasing of chromium content in the active component while for the DME was observed the reverse trend. It was concluded that the best compromise are the catalysts with Cu/(Mn + Cr) molar ratio 1:5 and Mn/Cr molar ratio from 1:3 to 1:4.

Keywords: Cu-Mn-Cr oxide catalysts, volatile organic compounds, deep oxidation, dimethyl ether (DME)

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6144 Effect of Fiber Orientation on Dynamic Properties of Carbon-Epoxy Composite Laminate under Flexural Vibration

Authors: Bahlouli Ahmed, Bentalab Nourdin, Nigrou Mourad

Abstract:

This study was aimed at investigating the effect of orientation fiber reinforced on dynamic properties of laminate composite FRP. An experimental investigation is implemented using an impulse technique. The various specimens are excited in free vibration by the use of bi-channel Analyzer. The experimental results are compared by model of finite element analysis using ANSYS. The results studies (natural frequencies measurements, vibration mode, dynamic modulus and damping ratio) show that the effects of significant parameters such as lay-up and stacking sequence, boundary conditions and excitation place of accelerometer. These results are critically examined and discussed. The accuracy of these results is demonstrated by comparing results with those available in the literature.

Keywords: natural frequency, damping ratio, laminate composite, dynamic modulus

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6143 Simple Infrastructure in Measuring Countries e-Government

Authors: Sukhbaatar Dorj, Erdenebaatar Altangerel

Abstract:

As alternative to existing e-government measuring models, here proposed a new customer centric, service oriented, simple approach for measuring countries e-Governments. If successfully implemented, built infrastructure will provide a single e-government index number for countries. Main schema is as follows. Country CIO or equal position government official, at the beginning of each year will provide to United Nations dedicated web site 4 numbers on behalf of own country: 1) Ratio of available online public services, to total number of public services, 2) Ratio of interagency inter ministry online public services to total number of available online public services, 3) Ratio of total number of citizen and business entities served online annually to total number of citizen and business entities served annually online and physically on those services, 4) Simple index for geographical spread of online served citizen and business entities. 4 numbers then combined into one index number by mathematical Average function. In addition to 4 numbers 5th number can be introduced as service quality indicator of online public services. If in ordering of countries index number is equal, 5th criteria will be used. Notice: This approach is for country’s current e-government achievement assessment, not for e-government readiness assessment.

Keywords: countries e-government index, e-government, infrastructure for measuring e-government, measuring e-government

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6142 Ultimate Shear Resistance of Plate Girders Part 2- Höglund Theory

Authors: Ahmed S. Elamary

Abstract:

Ultimate shear resistance (USR) of slender plate girders can be predicted theoretically using Cardiff theory or Hӧglund theory. This paper will be concerned with predicting the USR using Hӧglund theory and EC3. Two main factors can affect the USR, the panel width “b” and the web depth “d”, consequently, the panel aspect ratio (b/d) has to be identified by limits. In most of the previous study, there is no limit for panel aspect ratio indicated. In this paper theoretical analysis has been conducted to study the effect of (b/d) on the USR. The analysis based on ninety-six test results of steel plate girders subjected to shear executed and collected by others. New formula proposed to predict the percentage of the distance between the plastic hinges form in the flanges “c” to panel width “b”. Conservative limits of (c/b) have been suggested to get a consistent value of USR.

Keywords: ultimate shear resistance, plate girder, Hӧglund’s theory, EC3

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6141 An Empirical Study of Gender, Expectations and Actual Experiences from Industrial Work Experience of Undergraduate Accounting Students in Selected Nigerian Universities

Authors: Obiamaka Nwobu, Samuel Faboyede, O. Oluseyi

Abstract:

This study investigated the influence of gender on expectations and actual experiences from Industrial Work Experience, which is an aspect of the curriculum of undergraduate accounting students in selected Nigerian Universities. A survey research design was employed. Copies of a research questionnaire were made and administered to eighty (80) accounting students in selected Nigerian Universities who embarked on Students’ Industrial Work Experience Scheme (SIWES). Their expectations were juxtaposed with their actual experiences gleaned from the Industrial Work Experience. The data for the purpose of this study was analyzed using independent sample t-test. A total of fifteen (15) male and forty four (44) female students responded to the survey. This resulted in a response rate of 73.8 per cent. The results of this study indicated that there was no significant difference in the expectation of male and female undergraduate accounting students that the internship experience will be able to prepare them for an accounting career in the future, impart relevant knowledge, relate theories to work environment, enhance knowledge in financial accounting, cost accounting, accounting software, and general practice of accounting; prepare financial statements, interpret financial statements, develop problem solving skills, communication skills, and interpersonal skills; improve personal confidence and self-esteem, increase exposure to latest technology in the workplace, build rapport and networks, provide earnings, job experience, provide information and experience to choose career path. Furthermore, findings from the survey showed that there were differences in the expectations of students and their actual experiences with respect to their ability to relate theories to work environment, enhance knowledge in financial accounting, cost accounting, accounting software and exposure to latest technology in the workplace. The study only examined the perceptions of students from two Universities in South-West Nigeria. The research instrument used in this study can be administered to undergraduate accounting students in other universities in Nigeria. The Industrial Work Experience Scheme for undergraduate accounting students should be highly encouraged by tertiary institutions in Nigeria. This will ultimately make the students well prepared for a career in accounting.

Keywords: gender, expectations, actual experiences, industrial work experience

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6140 Development and Compositional Analysis of Functional Bread and Biscuit from Soybean, Peas and Rice Flour

Authors: Jean Paul Hategekimana, Bampire Claudine, Niyonsenga Nadia, Irakoze Josiane

Abstract:

Peas, soybeans and rice are crops which are grown in Rwanda and are available in rural and urban local markets and they give contribution in reduction of health problems especially in fighting malnutrition and food insecurity in Rwanda. Several research activities have been conducted on how cereals flour can be mixed with legumes flour for developing baked products which are rich in protein, fiber, minerals as they are found in legumes. However, such activity was not yet well studied in Rwanda. The aim of the present study was to develop bread and biscuit products from peas, soybeans and rice as functional ingredients combined with wheat flour and then analyze the nutritional content and consumer acceptability of new developed products. The malnutrition problem can be reduced by producing bread and biscuits which are rich in protein and are very accessible for every individual. The processing of bread and biscuit were made by taking peas flour, soybeans flour and rice flour mixed with wheat flour and other ingredients then a dough was made followed by baking. For bread, two kind of products were processed, for each product one control and three experimental samples in different three ratios of peas and rice were prepared. These ratios were 95:5, 90:10 and 80:20 for bread from peas and 85:5:10, 80:10:10 and 70:10:20 for bread from peas and rice. For biscuit, two kind of products were also processed, for each product one control sample and three experimental samples in three different ratios were prepared. These ratios are 90:5:5,80:10:10 and 70:10:20 for biscuit from peas and rice and 90:5:5,80:10:10 and 70:10:20 for biscuit from soybean and rice. All samples including the control sample were analyzed for the consumer acceptability (sensory attributes) and nutritional composition. For sensory analysis, bread from of peas and rice flour with wheat flour at ratio 85:5:10 and bread from peas only as functional ingredient with wheat flour at ratio 95:5 and biscuits made from a of soybeans and rice at a ratio 90:5:5 and biscuit made from peas and rice at ratio 90:5:5 were most acceptable compared to control sample and other samples in different ratio. The moisture, protein, fat, fiber and minerals (Sodium and iron.) content were analyzed where bread from peas in all ratios was found to be rich in protein and fiber compare to control sample and biscuit from soybean and rice in all ratios was found to be rich in protein and fiber compare to control sample.

Keywords: bakery products, peas and rice flour, wheat flour, sensory evaluation, proximate composition

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6139 Stability and Rheology of Sodium Diclofenac-Loaded and Unloaded Palm Kernel Oil Esters Nanoemulsion Systems

Authors: Malahat Rezaee, Mahiran Basri, Raja Noor Zaliha Raja Abdul Rahman, Abu Bakar Salleh

Abstract:

Sodium diclofenac is one of the most commonly used drugs of nonsteroidal anti-inflammatory drugs (NSAIDs). It is especially effective in the controlling the severe conditions of inflammation and pain, musculoskeletal disorders, arthritis, and dysmenorrhea. Formulation as nanoemulsions is one of the nanoscience approaches that have been progressively considered in pharmaceutical science for transdermal delivery of drug. Nanoemulsions are a type of emulsion with particle sizes ranging from 20 nm to 200 nm. An emulsion is formed by the dispersion of one liquid, usually the oil phase in another immiscible liquid, water phase that is stabilized using surfactant. Palm kernel oil esters (PKOEs), in comparison to other oils; contain higher amounts of shorter chain esters, which suitable to be applied in micro and nanoemulsion systems as a carrier for actives, with excellent wetting behavior without the oily feeling. This research was aimed to study the effect of O/S ratio on stability and rheological behavior of sodium diclofenac loaded and unloaded palm kernel oil esters nanoemulsion systems. The effect of different O/S ratio of 0.25, 0.50, 0.75, 1.00 and 1.25 on stability of the drug-loaded and unloaded nanoemulsion formulations was evaluated by centrifugation, freeze-thaw cycle and storage stability tests. Lecithin and cremophor EL were used as surfactant. The stability of the prepared nanoemulsion formulations was assessed based on the change in zeta potential and droplet size as a function of time. Instability mechanisms including coalescence and Ostwald ripening for the nanoemulsion system were discussed. In comparison between drug-loaded and unloaded nanoemulsion formulations, drug-loaded formulations represented smaller particle size and higher stability. In addition, the O/S ratio of 0.5 was found to be the best ratio of oil and surfactant for production of a nanoemulsion with the highest stability. The effect of O/S ratio on rheological properties of drug-loaded and unloaded nanoemulsion systems was studied by plotting the flow curves of shear stress (τ) and viscosity (η) as a function of shear rate (γ). The data were fitted to the Power Law model. The results showed that all nanoemulsion formulations exhibited non-Newtonian flow behaviour by displaying shear thinning behaviour. Viscosity and yield stress were also evaluated. The nanoemulsion formulation with the O/S ratio of 0.5 represented higher viscosity and K values. In addition, the sodium diclofenac loaded formulations had more viscosity and higher yield stress than drug-unloaded formulations.

Keywords: nanoemulsions, palm kernel oil esters, sodium diclofenac, rheoligy, stability

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6138 The Structural Behavior of Fiber Reinforced Lightweight Concrete Beams: An Analytical Approach

Authors: Jubee Varghese, Pouria Hafiz

Abstract:

Increased use of lightweight concrete in the construction industry is mainly due to its reduction in the weight of the structural elements, which in turn reduces the cost of production, transportation, and the overall project cost. However, the structural application of these lightweight concrete structures is limited due to its reduced density. Hence, further investigations are in progress to study the effect of fiber inclusion in improving the mechanical properties of lightweight concrete. Incorporating structural steel fibers, in general, enhances the performance of concrete and increases its durability by minimizing its potential to cracking and providing crack arresting mechanism. In this research, Geometric and Materially Non-linear Analysis (GMNA) was conducted for Finite Element Modelling using a software known as ABAQUS, to investigate the structural behavior of lightweight concrete with and without the addition of steel fibers and shear reinforcement. 21 finite element models of beams were created to study the effect of steel fibers based on three main parameters; fiber volume fraction (Vf = 0, 0.5 and 0.75%), shear span to depth ratio (a/d of 2, 3 and 4) and ratio of area of shear stirrups to spacing (As/s of 0.7, 1 and 1.6). The models created were validated with the previous experiment conducted by H.K. Kang et al. in 2011. It was seen that the lightweight fiber reinforcement can replace the use of fiber reinforced normal weight concrete as structural elements. The effect of an increase in steel fiber volume fraction is dominant for beams with higher shear span to depth ratio than for lower ratios. The effect of stirrups in the presence of fibers was very negligible; however; it provided extra confinement to the cracks by reducing the crack propagation and extra shear resistance than when compared to beams with no stirrups.

Keywords: ABAQUS, beams, fiber-reinforced concrete, finite element, light weight, shear span-depth ratio, steel fibers, steel-fiber volume fraction

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6137 Numerical Study of an Impinging Jet in a Coflow Stream

Authors: Rim Ben Kalifa, Sabra Habli, Nejla Mahjoub Saïd, Hervé Bournot, Georges Le Palec

Abstract:

The present study treats different phenomena taking place in a configuration of air jet impinging on a flat surface in a coflow stream. A Computational Fluid Dynamics study is performed using the Reynolds-averaged Navier–Stokes equations by means of the Reynolds Stress Model (RSM) second order turbulent closure model. The results include mean and turbulent velocities and quantify the large effects of the coflow stream on an impinging air jet. The study of the jet in a no-directed coflow stream shows the presence of a phenomenon of recirculation near the flat plate. The influence of the coflow velocity ratio on the behavior of an impinging plane jet was also numerically investigated. The coflow stream imposed noticeable restrictions on the spreading of the impinging jet. The results show that the coflow stream decreases considerably the entrainment of air jet.

Keywords: turbulent jet, turbulence models, coflow stream, velocity ratio

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6136 The Need for Selective Credit Policy Implementation: Case of Croatia

Authors: Drago Jakovcevic, Mihovil Andelinovic, Igor Husak

Abstract:

The aim of this paper is to explore the economic circumstances in which the selective credit policy, the least used instrument of four types of instruments on disposal to central banks, should be used. The most significant example includes the use of selective credit policies in response to the emergence of the global financial crisis by the FED. Specifics of the potential use of selective credit policies as the instigator of economic growth in Croatia, a small open economy, are determined by high euroization of financial system, fixed exchange rate and long-term trend growth of external debt that is related to the need to maintain high levels of foreign reserves. In such conditions, the classic forms of selective credit policies are unsuitable for the introduction. Several alternative approaches to implement selective credit policies are examined in this paper. Also, thorough analysis of distribution of selective monetary policy loans among economic sectors in Croatia is conducted in order to minimize the risk of investing funds and maximize the return, in order to influence the GDP growth.

Keywords: global crisis, selective credit policy, small open economy, Croatia

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6135 Determination of Crustal Structure and Moho Depth within the Jammu and Kashmir Region, Northwest Himalaya through Receiver Function

Authors: Shiv Jyoti Pandey, Shveta Puri, G. M. Bhat, Neha Raina

Abstract:

The Jammu and Kashmir (J&K) region of Northwest Himalaya has a long history of earthquake activity which falls within Seismic Zones IV and V. To know the crustal structure beneath this region, we utilized teleseismic receiver function method. This paper presents the results of the analyses of the teleseismic earthquake waves recorded by 10 seismic observatories installed in the vicinity of major thrusts and faults. The teleseismic waves at epicentral distance between 30o and 90o with moment magnitudes greater than or equal to 5.5 that contains large amount of information about the crust and upper mantle structure directly beneath a receiver has been used. The receiver function (RF) technique has been widely applied to investigate crustal structures using P-to-S converted (Ps) phases from velocity discontinuities. The arrival time of the Ps, PpPs and PpSs+ PsPs converted and reverberated phases from the Moho can be combined to constrain the mean crustal thickness and Vp/Vs ratio. Over 500 receiver functions from 10 broadband stations located in the Jammu & Kashmir region of Northwest Himalaya were analyzed. With the help of H-K stacking method, we determined the crustal thickness (H) and average crustal Vp/Vs ratio (K) in this region. We also used Neighbourhood algorithm technique to verify our results. The receiver function results for these stations show that the crustal thickness under Jammu & Kashmir ranges from 45.0 to 53.6 km with an average value of 50.01 km. The Vp/Vs ratio varies from 1.63 to 1.99 with an average value of 1.784 which corresponds to an average Poisson’s ratio of 0.266 with a range from 0.198 to 0.331. High Poisson’s ratios under some stations may be related to partial melting in the crust near the uppermost mantle. The crustal structure model developed from this study can be used to refine the velocity model used in the precise epicenter location in the region, thereby increasing the knowledge to understand current seismicity in the region.

Keywords: H-K stacking, Poisson’s ratios, receiver function, teleseismic

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6134 Epitaxial Growth of Crystalline Polyaniline on Reduced Graphene Oxide

Authors: D. Majumdar, M. Baskey, S. K. Saha

Abstract:

Graphene has already been identified as a promising material for future carbon based electronics. To develop graphene technology, the fabrication of a high quality P-N junction is a great challenge. In the present work, we have described a simple and general technique to grow single crystalline polyaniline (PANI) films on graphene sheets using in situ polymerization via the oxidation-reduction of aniline monomer and graphene oxide, respectively, to fabricate a high quality P-N junction, which shows diode-like behavior with a remarkably low turn-on voltage (60 mV) and high rectification ratio (1880:1) up to a voltage of 0.2 Volt. The origin of these superior electronic properties is the preferential growth of a highly crystalline PANI film as well as lattice matching between the d-values [~2.48 Å] of graphene and {120} planes of PANI.

Keywords: epitaxial growth, PANI, reduced graphene oxide, rectification ratio

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6133 Compressed Suffix Arrays to Self-Indexes Based on Partitioned Elias-Fano

Authors: Guo Wenyu, Qu Youli

Abstract:

A practical and simple self-indexing data structure, Partitioned Elias-Fano (PEF) - Compressed Suffix Arrays (CSA), is built in linear time for the CSA based on PEF indexes. Moreover, the PEF-CSA is compared with two classical compressed indexing methods, Ferragina and Manzini implementation (FMI) and Sad-CSA on different type and size files in Pizza & Chili. The PEF-CSA performs better on the existing data in terms of the compression ratio, count, and locates time except for the evenly distributed data such as proteins data. The observations of the experiments are that the distribution of the φ is more important than the alphabet size on the compression ratio. Unevenly distributed data φ makes better compression effect, and the larger the size of the hit counts, the longer the count and locate time.

Keywords: compressed suffix array, self-indexing, partitioned Elias-Fano, PEF-CSA

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6132 The Effects of Different Types of Cement on the Permeability of Deep Mixing Columns

Authors: Mojebullah Wahidy, Murat Olgun

Abstract:

In this study, four different types of cement are used to investigate the permeability of DMC (Deep Mixing Column) in the clay. The clay used in this research is in the kaolin group, and the types of cement are; CEM I 42.5.R. normal portland cement, CEM II/A-M (P-L) pozzolan doped cement, CEM III/A 42.5 N blast furnace slag cement and DMFC-800 fine-grained portland cement. Firstly, some rheological tests are done on every cement, and a 0.9 water/cement ratio is selected as the appropriate ratio. This ratio is used to prepare the small-scale DMCs for all types of cement with %6, %9, %12, and %15, which are determined as the dry weight of the clay. For all the types of cement, three samples were prepared in every percentage and were kept on curing for 7, 14, and 28 days for permeability tests. As a result of the small-scale DMCs, permeability tests, a %12 selected for big-scale DMCs. A total of five big scales DMC were prepared by using a %12-cement and were kept for 28 days curing for permeability tests. The results of the permeability tests show that by increasing the cement percentage and curing time of all DMCs, the permeability coefficient (k) is decreased. Despite variable results in different cement ratios and curing time in general, samples treated by DMFC-800 fine-grained cement have the lowest permeability coefficient. Samples treated with CEM II and CEM I cement types were the second and third lowest permeable samples. The highest permeability coefficient belongs to the samples that were treated with CEM III cement type.

Keywords: deep mixing column, rheological test, DMFC-800, permeability test

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6131 Bone Marrow ARA, EPA, and DHA Fatty Acids are Correlated with Femur Minerals Content and Enzyme of Bone Formation in Growing Rabbits

Authors: Al-Nouri Doha Mostfa, Al-Khalifa Abdulrahman Salih

Abstract:

The effects of long-term supplementation with different dietary omega-6/omega-3 (ω-6/ω-3) polyunsaturated fatty acid (PUFAs) ratios on the bone marrow fatty acids level, plasma biomarkers of bone metabolism, and minerals content in bone were evaluated in rabbits. Weanling male and female New Zealand white rabbits were randomly assigned to five groups and fed ad libitum for 100 days on diets containing 70 g/kg different dietary oils which providing the following ω-6/ω-3 ratios: soy bean oil (SBO control, 8.68), sesame oil (SO, 21.75), fish oil (FO, 0.39), DHA algae oil (DHA, 0.63), and DHA and ARA algae oils (DHA/ARA, 0.68). The bone marrow arachidonic (ARA), eicosapentaenoic (EPA), and docosahexaenoic (DHA) fatty acid levels were significantly influenced by and reflected the dietary ω-6/ω-3 ratios fed to rabbits. Rabbits fed on the FO diet maintained a lower ω-6/ω-3 ratio and a higher EPA and DHA levels, those fed on the DHA/ARA diet maintained a lower ω-6/ω-3 ratio and a higher ARA level, while those fed on the SO diet maintained a higher ω-6/ω-3 ratio and a lower ARA level. Plasma alkaline phosphatase (ALP) activity was significantly higher in male and female rabbits fed the DHA/ARA diet compared with those fed the control, SO, FO, or DHA diets. There was a significant main effect of dietary treatment on femur calcium (Ca), phosphorous (P), magnesium (Mg), and zinc (Zn) contents in both genders. This study confirmed that different dietary oil sources with varying ω-6/ω-3 ratios significantly altered the fatty acids level of bone marrow. In addition, the significant elevation in minerals content and the maintenance of optimal Ca/P ratio in bone of DHA/ARA and DHA fed groups beside the significant elevation in ALP activity in the DHA/ARA fed group proved that marine algae oils may be promising dietary sources for promoting bone mineralization and formation, thus improving bone mass during the growth stage.

Keywords: arachidonic (ARA), docosahexaenoic (DHA), eicosapentaenoic (EPA), growing rabbits

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6130 Determination of Dynamic Soil Properties Using Multichannel Analysis of Surface Wave (MASW) Techniques in Earth-Filled Dam

Authors: Noppadon Sintuboon, Benjamas Sawatdipong, Anchalee Kongsuk

Abstract:

This study was conducted to investigate the engineering parameters: compressional wave: Vp, shear wave: Vs, and density: ρ related to the dynamically geotechnical properties of soils compaction in the core of earth-filled dam located in northern part of Thailand by using multichannel analysis of surface wave (MASW) techniques. The Vp, Vs, and ρ from MASW were 1,624 - 1,649 m/s, 301-323 m/s, and 1,829 kg/m3, respectively. Those parameters were calculated to Poison’s ratio: ν (0.48), shear modulus: G (1.66 x 108 - 1.92 x 108 kg/m2), Vp/Vs ratio (5.10 – 5.39) and Standard Penetration Test (SPT) showing the dynamic characteristics of soil deformation and stress resulting from dynamic loads. The results of this study will be useful in primary evaluating the current condition and foundation of the dam and can be compared to the data from the laboratory in the future.

Keywords: earth-filled dam, MASW, dynamic elastic constant, shear wave

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6129 Numerical Study on Enhancement of Heat Transfer by Turbulence

Authors: Muhammad Azmain Abdullah, Ar Rashedul, Mohammad Ali

Abstract:

This paper scrutinizes the influences of turbulence on heat transport rate, Nusselt number. The subject matter of this investigation also deals with the improvement of heat transfer efficiency of the swirl flow obtained by rotating a twisted tape in a circular pipe. The conditions to be fulfilled to observe the impact of Reynolds number and rotational speed of twisted tape are: a uniform temperature on the outer surface of the pipe, the magnitude of velocity of water varying from 0.1 m/s to 0.7 m/s in order to alter Reynolds number and a rotational speed of 200 rpm to 600 rpm. The gyration of twisted tape increase by 17%. It is also observed that heat transfer is exactly proportional to inlet gauge pressure and reciprocally proportional to increase of twist ratio.

Keywords: swirl flow, twisted tape, twist ratio, heat transfer

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6128 Experimental Investigation of Heat Transfer on Vertical Two-Phased Closed Thermosyphon

Authors: M. Hadi Kusuma, Nandy Putra, Anhar Riza Antariksawan, Ficky Augusta Imawan

Abstract:

Heat pipe is considered to be applied as a passive system to remove residual heat that generated from reactor core when incident occur or from spent fuel storage pool. The objectives are to characterized the heat transfer phenomena, performance of heat pipe, and as a model for large heat pipe will be applied as passive cooling system on nuclear spent fuel pool storage. In this experimental wickless heat pipe or two-phase closed thermosyphon (TPCT) is used. Variation of heat flux are 611.24 Watt/m2 - 3291.29 Watt/m2. Variation of filling ratio are 45 - 70%. Variation of initial pressure are -62 to -74 cm Hg. Demineralized water is used as working fluid in the TPCT. The results showed that increasing of heat load leads to an increase of evaporation of the working fluid. The optimum filling ratio obtained for 60% of TPCT evaporator volume, and initial pressure variation gave different TPCT wall temperature characteristic. TPCT showed best performance with 60% filling ratio and can be consider to be applied as passive residual heat removal system or passive cooling system on spent fuel storage pool.

Keywords: two-phase closed term syphon, heat pipe, passive cooling, spent fuel storage pool

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6127 Empirical Study on Grassroots Innovation for Entrepreneurship Development with Microfinance Provision as Moderator

Authors: Sonal H. Singh, Bhaskar Bhowmick

Abstract:

The research hypothesis formulated in this paper examines the importance of microfinance provision for entrepreneurship development by engendering a high level of entrepreneurial orientation among the grassroots entrepreneurs. A theoretically well supported empirical framework is proposed to identify the influence of financial services and non-financial services provided by microfinance institutes in strengthening the impact of grassroots innovation on entrepreneurial orientation under resource constraints. In this paper, Grassroots innovation is perceived in three dimensions: new learning practice, localized solution, and network development. The study analyzes the moderating effect of microfinance provision on the relationship between grassroots innovation and entrepreneurial orientation. The paper employed structural equation modelling on 400 data entries from the grassroots entrepreneurs in India. The research intends to help policymakers, entrepreneurs and microfinance providers to promote the innovative design of microfinance services for the well-being of grassroots entrepreneurs and to foster sustainable entrepreneurship development.

Keywords: entrepreneurship development, grassroots innovation, India, structural equation model

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