Search results for: chartered certified accountants

Authors: Muhammad Waqar Ashraf

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Selected heavy metals, namely Cu, Zn, Fe, Mn, Cd, Pb, and As, in seven popular varieties of edible vegetable oils collected from Saudi Arabia, were determined by graphite furnace atomic absorption spectrometry (GF-AAS) using microwave digestion. The accuracy of procedure was confirmed by certified reference materials (NIST 1577b). The concentrations for copper, zinc, iron, manganese, lead and arsenic were observed in the range of 0.035 - 0.286, 0.955 - 3.10, 17.3 - 57.8, 0.178 - 0.586, 0.011 - 0.017 and 0.011 - 0.018 µg/g, respectively. Cadmium was found to be in the range of 2.36 - 6.34 ng/g. The results are compared internationally and with standards laid down by world health agencies. A risk assessment study has been carried out to assess exposure to these metals via consumption of vegetable oils. A comparison has been made with safety intake levels for these heavy metals recommended by Institute of Medicine of the National Academies (IOM), US Environmental Protection Agency (US EPA) and Joint FAO/WHO Expert Committee on Food Additives (JECFA). The results indicated that the dietary intakes of the selected heavy metals from daily consumption of 25 g of edible vegetable oils for a 70 kg individual should pose no significant health risk to local population.

Keywords: vegetable oils, heavy metals, contamination, health risk assessment

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Authors: Kazi Hossain

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The National Australian Built Environment Rating System (NABERS) is the key industry standard for measuring and benchmarking environmental performance of existing buildings in Australia. Developed and run by the New South Wales government, NABERS measures the operational efficiency of different types of buildings by using a set of tools that provide an easy to understand graphical rating outcome ranged from 0 to 6 stars. This set of tools also include a tool called NABERS IE which enables tenants or building managers to benchmark their buildings indoor environment quality against the national market. Launched in 2009, the number NABERS IE ratings have steadily increased from 10 certified ratings in 2011 to 43 in 2013. However there is a massive uptake of over 50 ratings alone in 2014 making the number of ratings to reach over 100. This paper outlines the methodology used to create this tool, a statistical overview of the tool, and the driving factor that motivates the building owners and managers to use this tool every year to rate their buildings.

Keywords: Acoustic comfort, Indoor air quality, Indoor Environment, NABERS, National Australian Built Environment Rating System, Performance rating, Rating System, Thermal comfort, Ventilation effectiveness, Visual comfort.

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Authors: Marin Senila, Oana Cadar, Thorsten Janisch, Patrick Lacroix-Desmazes

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The study presents the analytical capability and validation of a method based on microwave-assisted acid digestion for quantitative determination of platinum and palladium in catalysts using inductively coupled plasma optical emission spectrometry (ICP-OES). In order to validate the method, the main figures of merit such as limit of detection and limit of quantification, precision and accuracy were considered and the measurement uncertainty was estimated based on the bottom-up approach according to the international guidelines of ISO/IEC 17025. Limit of detections, estimated from blank signal using 3 s criterion, were 3.0 mg/kg for Pt and respectively 3.6 mg/kg for Pd, while limits of quantification were 9.0 mg/kg for Pt and respectively 10.8 mg/kg for Pd. Precisions, evaluated as standard deviations of repeatability (n=5 parallel samples), were less than 10% for both precious metals. Accuracies of the method, verified by recovery estimation certified reference material NIST SRM 2557 - pulverized recycled monolith, were 99.4 % for Pt and 101% for Pd. The obtained limit of quantifications and accuracy were satisfactory for the intended purpose. The paper offers all the steps necessary to validate the determination method for Pt and Pd in catalysts using inductively coupled plasma optical emission spectrometry.

Keywords: catalyst analysis, ICP-OES, method validation, platinum, palladium

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Authors: A. P. Puvanasvaran, Suresh A. L. Vasu, N. Norazlin

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The Lean Environmental Management Integration System (LEMIS) framework development is integration between lean core element and ISO 14001. The curiosity on the relationship between continuous improvement and sustainability of lean implementation has influenced this study toward LEMIS. Characteristic of ISO 14001 standard clauses and core elements of lean principles are explored from past studies and literature reviews. Survey was carried out on ISO 14001 certified companies to examine continual improvement by implementing the ISO 14001 standard. The study found that there is a significant and positive relationship between Lean Principles: value, value stream, flow, pull and perfection with the ISO 14001 requirements. LEMIS is significant to support the continuous improvement and sustainability. The integration system can be implemented to any manufacturing company. It gives awareness on the importance on why organizations need to sustain its Environmental management system. At the meanwhile, the lean principle can be adapted in order to streamline daily activities of the company. Throughout the study, it had proven that there is no sacrifice or trade-off between lean principles with ISO 14001 requirements. The framework developed in the study can be further simplified in the future, especially the method of crossing each sub requirements of ISO 14001 standard with the core elements of Lean principles in this study.

Keywords: LEMIS, ISO 14001, integration, framework

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Authors: Seyedmohsen Mortazavi

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The purpose of this research is to investigate the personality types of internal auditors on the quality of financial reporting in companies admitted to the Tehran Stock Exchange. Personality type is one of the issues that emphasizes the field of auditors' behavior, and this field has attracted the attention of shareholders and stock companies today, because the auditors' personality can affect the type of financial reporting and its quality. The research is applied in terms of purpose and descriptive and correlational in terms of method, and a researcher-made questionnaire was used to check the research hypotheses. The statistical population of the research is all the auditors, accountants and financial managers of the companies admitted to the Tehran Stock Exchange, and due to their large number and the uncertainty of their exact number, 384 people have been considered as a statistical sample using Morgan's table. The researcher-made questionnaire was approved by experts in the field, and then its validity and reliability were obtained using software. For the validity of the questionnaire, confirmatory factor analysis was first examined, and then using divergent and convergent validity; Fornell-Larker and cross-sectional load test of the validity of the questionnaire were confirmed; Then, the reliability of the questionnaire was examined using Cronbach's alpha and composite reliability, and the results of these two tests showed the appropriate reliability of the questionnaire. After checking the validity and reliability of the research hypotheses, PLS software was used to check the hypotheses. The results of the research showed that the personalities of internal auditors can affect the quality of financial reporting; The personalities investigated in this research include neuroticism, extroversion, flexibility, agreeableness and conscientiousness, all of these personality types can affect the quality of financial reporting.

Keywords: flexibility, quality of financial reporting, agreeableness, conscientiousness

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Authors: Mazharuddin Syed Ahmed

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This research presents a framework used to develop The Ara Polytechnic College of Architecture Studies building “Kahukura” which is Green Building certified. This framework integrates the development of a smart building digital twin by utilizing Building Information Modelling (BIM) and its BIM maturity levels, including Levels of Development (LOD), eight dimensions of BIM, Heritage-BIM (H-BIM) and Facility Management BIM (FM BIM). The research also outlines a structured approach to building performance analysis and integration with the circular economy, encapsulated within a five-level digital twin framework. Starting with Level 1, the Descriptive Twin provides a live, editable visual replica of the built asset, allowing for specific data inclusion and extraction. Advancing to Level 2, the Informative Twin integrates operational and sensory data, enhancing data verification and system integration. At Level 3, the Predictive Twin utilizes operational data to generate insights and proactive management suggestions. Progressing to Level 4, the Comprehensive Twin simulates future scenarios, enabling robust “what-if” analyses. Finally, Level 5, the Autonomous Twin, represents the pinnacle of digital twin evolution, capable of learning and autonomously acting on behalf of users.

Keywords: building information modelling, circular economy integration, digital twin, predictive analytics

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Authors: M. Crozet, D. Roudil, T. Branger, S. Boden, P. Peerani, B. Russell, M. Herranz, L. Aldave de la Heras

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The EURATOM work program project INSIDER (Improved Nuclear Site Characterization for Waste minimization in Decommissioning under Constrained Environment) was launched in June 2017. This 4-year project has 18 partners and aims at improving the management of contaminated materials arising from decommissioning and dismantling (D&D) operations by proposing an integrated methodology of characterization. This methodology is based on advanced statistical processing and modelling, coupled with adapted and innovative analytical and measurement methods, with respect to sustainability and economic objectives. In order to achieve these objectives, the approaches will be then applied to common case studies in the form of Inter-laboratory comparisons on matrix representative reference samples and benchmarking. Work Package 6 (WP6) ‘Performance analysis and overall uncertainty’ is in charge of the analysis of the benchmarking on real samples, the organisation of inter-laboratory comparison on synthetic certified reference materials and the establishment of overall uncertainty budget. Assessment of the outcome will be used for providing recommendations and guidance resulting in pre-standardization tests.

Keywords: decommissioning, sampling strategy, research and development, characterization, European project

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Authors: Lin Shang Neng

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Due to rapid changes in the societal environment, career development and planning have become increasingly crucial, leading more individuals to seek the assistance of career consultations. However, the training process for career consultants often emphasizes the application of assessment tools and guidance in job-seeking behavior. The abilities of case conceptualization and consulting skills require further in-service supervision. This study aims to inquire about the supervised experiences of employment specialists at the Employment Service Center of the Taiwan Ministry of Labor or career consultants who held private clinics for at least three years. The research participants were continuously supervised by the Adlerian approach twice a month for at least one year, helping them integrate the whole picture of the client through Lifestyle Assessment (the qualitative way, specific diagnosis) and other Adlerian assessment tools (the quantitative way, general diagnosis.) The supervisor was familiar with Adlerian Psychology and certified by the North American Society of Adlerian Psychology. The research method involves semi-structured interviews and qualitative analysis. For the ethical considerations, the participants were invited to interview after the supervision sessions finished. The findings of this research were discussed with possible implications, like how they applied Adlerian Psychology to their career consultations, especially to case conceptualizations and consulting skills. Recommendations for further research and training for career consultants are also discussed.

Keywords: supervision, Adlerian psychology, case conceptualization, career consultant

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Authors: Bubaker F. Shareia

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The aim of this paper is to determine a general frame of the auditor's legal responsibilities in Libya which were implied in professional codes and rules, these codes and rules were concerned with the auditor's rights and duties in conducting his professional duties. This will provide a background for the Libyan accounting profession, and the challenges in tailoring Auditors to meet third party's needs. Being informed of the kinds of legal responsibilities which the external auditors could face during conducting their duties. The study is based on a literature review and archival research, reinforced by a qualitative case study comprised of interviews, questionnaire and a study of internal documents. To reach such an understanding, the researcher designed two questionnaires for collecting the data. One questionnaire was distributed among the certified public accountant firms in Libya and the second was distributed among a group of randomly selected lawyers and judges in the same country. Most auditors agreed upon the determination of their responsibilities toward the state and they emphasized that their responsibilities toward their clients were limited to the accepted standards of auditing. Moreover, all auditors who were surveyed emphasized that there has never been any juridical claims against them, and as a consequence they have never paid any legal fines. This study focuses on one country, which does limit its generalisability. However, it also suggests fruitful research areas in considering the impact and challenge of the historic factors in the accounting profession in emerging economies.

Keywords: accounting, external auditor, legal responsibilities, libyan accounting profession

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Authors: C. C. Igwe

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Several parts of Neem tree (Azadirachta indica) are used in traditional medicine in many West African countries for the treatment of various human diseases. The leaf, stem - bark and seed were air dried for 8, 5 and 7 days, respectively. The shells were carfully separated from the seeds, each powdered sample obtained with mechanical miller and 250 mm sieve. The neem samples were individually subjected to extraction with acetone, n-hexane for 48hr and 72 hr, respectively. Physico-chemical and antibacterial evaluation were carried out using standard methods. Results of physico - chemical analyses of the extracted oil from the seed shows that it has a brownish colour, with a smell similar to garlic while the moisture content, refractive index are 0.76% and 1.47 respectively. Other vital chemical results obtained from the neem oil such as saponification value (234.62), acid value (10.84 %), free fatty acid (5.84 %) and peroxide value (10.52%) indicated the oil extracted satisfied standard oils parameters for quality soap and cosmetics production. The antibacterial screening by disc diffusion revealed the oil demonstrated high activity against Staphylococcus aureus. Both the physio-chemical and antibacterial of samples have been certified by National Agency for Food and Drugs Administration and Control. The preliminary results of this study may validate the medicinal value of the plant. Further studies are in progress to clarify the in vivo potentials of neem extracts in the management of human communicable diseases and this is a subject of investigation in our group.

Keywords: anti-bacterial, neem extract, physico-chemical analyses, staphylococcus aureus

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Authors: Majid Bahramian, Kaan Yetilmezsoy

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Environmental performance of residential buildings been a hotspot for the research community, however, the indoor environmental quality significantly overlooked in the literature. The paper is motivated by the understanding of the occupants from the indoor environmental qualities and seeks to find the satisfaction level in two high-rise green-certified residential buildings. Views of more than 250 respondents in each building were solicited on 15 Indoor Environmental Qualities (IEQ) parameters. Findings suggest that occupants are generally satisfied with five critical aspects of IEQ, but some unsatisfaction exists during operation phase. The results also indicate that the green build certification systems for new buildings have some deficiencies which affect the actual environmental performance of green buildings during operation. Some reasons were suggested by the occupants of which the design-focus construction and lack of monitoring after certification were the most critical factors. Among the crucial criteria for environmental performance assessment of green buildings, energy saving, reduction of Greenhouse Gases (GHG) emissions, environmental impacts on neighborhood area, waste reduction and IEQs, were the most critical factors dominating the performance, in a descending order. This study provides valuable information on the performance of IEQ parameters of green building and gives a deeper understanding for stakeholders and companies involved in construction sector with the relevant feedback for their decision-making on current and future projects.

Keywords: indoor environmental qualities, green buildings, occupant satisfaction, environmental performance

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Authors: Azeez Balogun

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Inexperienced building score practices are continually evolving and vary across areas. Yet, a few middle ideas stay steady, such as website selection, design, energy efficiency, water and material conservation, indoor environmental great, operational optimization, and waste discount. The essence of green building lies inside the optimization of 1 or more of those standards. This paper conducts a comparative analysis of 7 extensively recognized sustainable score structures—BREEAM, CASBEE, green GLOBES, inexperienced superstar, HK-BEAM, IGBC green homes, and LEED—based totally on the perceptions and opinions of stakeholders in Nigeria certified in green constructing rating systems. The purpose is to pick out and adopt an appropriate green building rating device for Nigeria. Numerous components of those systems had been tested to determine the high-quality health of the Nigerian built environment. The findings imply that LEED, the important machine within the USA and Canada, is the most suitable for Nigeria due to its sturdy basis, extensive funding, and confirmed blessings. LEED obtained the highest rating of eighty out of one hundred points on this assessment.

Keywords: structure, built surroundings, inexperienced building score gadget, Nigeria Inexperienced Constructing Council, sustainability

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Authors: Przewodowski Włodzimierz, Przewodowska Agnieszka, Sekrecka Danuta, Michałowska Dorota

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Colloidal metal nanoparticles are widely applied in various areas and have great potential in different biotechnological applications. Their particular properties associated with both the antiseptic, antioxidant and anti aging properties as well as ability to penetrate most of the biological barriers, synergy in the absorption of nutrients and nontoxic to plants. The properties make them potentially useful in the fast and safe production of healthy, certified starting material in the production of plants exposed to many pathogenic microorganisms causing serious diseases, significantly affecting yield and causing the economic losses. In this case it is crucial to provide appropriate conditions for the production, storage and distribution of the plant material. Therefore, the aim of the proposed research was to develop and identify the influence of four colloidal metal nanoparticles on growth and proliferation of in vitro cultures of potato (Solanum tuberosum) - one of the most economically important strategic crops in the world. The research on different varieties of potato was performed by placing the explants of the in vitro cultures on sterile Murashige and Skoog (MS) type medium. The influence of the nanocolloids was evaluated using the MS medium impregnated with the examinated nanoparticles. The vigour of growth and the rate of proliferation was examinated for 6-8 weeks with both night/day-length and temperature over the ranges 8/16 h and 20–22 °C respectively. The results of our preliminary work confirmed high usefulness of the nanocolloids in the safe production of the examinated in vitro cultures.

Keywords: colloidal metal nanoparticles, in vitro cultures, potato, propagation

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Authors: Jonathan Nash, Allen Hartt, Catherine Plante

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In many nations, community colleges, or similar institutions, play a crucial role in higher education. For example, in the United States more than half of all undergraduate students enroll in a community college at some point during their academic career. Similar statistics have been reported for Australia and Canada. Recognizing the important role these institutions play in educating future accountants, the American Accounting Association has called for research that contributes to a better understanding of these members of the academic community. Although previous literature has shown that community colleges and 4-year institutions differ on many levels, the extant literature has provided data on the characteristics of introductory accounting courses for four-year institutions but not for community colleges. We fill a void in the literature by providing data on the characteristics of introductory accounting courses offered by community colleges in the United States. Data are collected on several dimensions including: course size and staffing, pedagogical orientation, standardization of course elements, textbook selection, and use of technology-based course management tools. Many of these dimensions have been used in previous research examining four-year institutions thereby facilitating comparisons. The resulting data should be of interest to instructors, regulators and administrators, researchers, and the accounting profession. The data provide information on the introductory accounting courses completed by the average community college student which can help instructors identify areas where transfer students’ experiences might differ from their contemporaries at four-year colleges. Regulators and administrators may be interested in the differences between accounting courses offered by two- and four-year institutions when implementing standardized transfer programs. Researchers might use the data to motivate future research into whether differences between two- and four-year institutions affect outcomes like the probability of students choosing to major in accounting and their performance within the major. Accounting professionals may use our findings as a springboard for facilitating discussions related to the accounting labor supply.

Keywords: Accounting curricula, Community college, Descriptive study, Introductory accounting

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Authors: S. Colclough, V. Costanzo, K. Fabbri, S. Piraccini, P. Griffiths

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The near Zero Energy Building (nZEB) standard is required for all buildings from 2020. The Passive House (PH) standard is a well-established low-energy building standard, having been designed over 25 years ago, and could potentially be used to achieve the nZEB standard in combination with renewables. By comparing measured performance with design predictions, this paper considers if there is a performance gap for a number of monitored properties and assesses if the nZEB standard can be achieved by following the well-established PH scheme. Analysis is carried out based on monitoring results from real buildings located in Northern Ireland, the Republic of Ireland and Italy respectively, with particular focus on the indoor air quality including the assumed and measured indoor temperature and heating periods for both standards as recorded during a full annual cycle. An analysis is carried out also on the energy performance certificates of each of the dwellings to determine if they meet the near Zero Energy Buildings primary energy consumption targets set in the respective jurisdictions. Each of the dwellings is certified as complying with the passive house standard, and accordingly have very good insulation levels, heat recovery and ventilation systems of greater than 75% efficiency and an airtightness of less than 0.6 air changes per hour at 50 Pa. It is found that indoor temperature and relative humidity were within the comfort boundaries set in the design stage, while carbon dioxide concentrations are sometimes higher than the values suggested by EN 15251 Standard for comfort class I especially in bedrooms.

Keywords: monitoring campaign, nZEB (near zero energy buildings), Passivhaus, performance gap

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Authors: Amornchai Challcharoenwattana, Chanathip Pharino

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Rising amount of MSW every day, maximizing material diversions from landfills via recycling is a prefer method to land dumping. Characteristic of Thai MSW is classified as 40 -60 per cent compostable wastes while potentially recyclable materials in waste streams are composed of plastics, papers, glasses, and metals. However, rate of material recovery from MSW, excluding composting or biogas generation, in Thailand is still low. Thailand’s recycling rate in 2010 was only 20.5 per cent. Central government as well as local governments in Thailand have tried to curb this problem by charging some of MSW management fees at the users. However, the fee is often too low to promote MSW minimization. The objective of this paper is to identify levels of willingness-to-pay (WTP) for MSW recycling in different social structures with expected outcome of sustainable MSW managements for different town settlements to maximize MSW recycling pertaining to each town’s potential. The method of eliciting WTP is a payment card. The questionnaire was deployed using online survey during December 2012. Responses were categorized into respondents living in Bangkok, living in other municipality areas, or outside municipality area. The responses were analysed using descriptive statistics, and multiple linear regression analysis to identify relationships and factors that could influence high or low WTP. During the survey period, there were 168 filled questionnaires from total 689 visits. However, only 96 questionnaires could be usable. Among respondents in the usable questionnaires, 36 respondents lived in within the boundary of Bangkok Metropolitan Administration while 45 respondents lived in the chartered areas that were classified as other municipality but not in BMA. Most of respondents were well-off as 75 respondents reported positive monthly cash flow (77.32%), 15 respondents reported neutral monthly cash flow (15.46%) while 7 respondent reported negative monthly cash flow (7.22%). For WTP data including WTP of 0 baht with valid responses, ranking from the highest means of WTP to the lowest WTP of respondents by geographical locations for good MSW management were Bangkok (196 baht/month), municipalities (154 baht/month), and non-urbanized towns (111 baht/month). In-depth analysis was conducted to analyse whether there are additional room for further increase of MSW management fees from the current payment that each correspondent is currently paying. The result from multiple-regression analysis suggested that the following factors could impacts the increase or decrease of WTP: incomes, age, and gender. Overall, the outcome of this study suggests that survey respondents are likely to support improvement of MSW treatments that are not solely relying on landfilling technique. Recommendations for further studies are to obtain larger sample sizes in order to improve statistical powers and to provide better accuracy of WTP study.

Keywords: MSW, willingness to pay, payment card, waste seperation

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Authors: Jiabei Zhang

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Online programs developed for preparing qualified teachers have significantly increased over the years in the United States of America (USA). However, no online graduate programs for training adapted physical education (APE) teachers for children with significant developmental disabilities are currently available in the USA. The purpose of this study was to develop an online master’s degree program for the preparation of APE teachers to serve children with significant developmental disabilities. The characteristics demonstrated by children with significant developmental disabilities, the competencies required for certified APE teachers, and the evidence-based positive behavioral interventions (PBI) documented for teaching children with significant developmental disabilities were fully reviewed in this study. An online graduate program with 14 courses for 42 credit hours (3 credit hours per course) was then developed for training APE teachers to serve children with significant developmental disabilities. Included in this online program are five components: (a) 2 capstone courses, (b) 4 APE courses, (c) 4 PBI course, (d) 2 elective courses, and (e) 2 capstone courses. All courses will be delivered online through Desire2Learn administered by the Extended University Programs at Western Michigan University (WMU). An applicant who has a bachelor’s degree in physical education or special education is eligible for this proposed program. A student enrolled in this program is expected to complete all courses in 2.5 years while staying in their local area. This program will be submitted to the WMU curriculum committee for approval in the fall of 2018.

Keywords: adapted physical education, online program, teacher preparation, and significant disabilities

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Authors: Warunpun Kongsom, Chaiwat Kongsom

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The objective of this study was to investigate the awareness, knowledge and consumer behavior towards organic products in Thailand. For this study, a purposive sampling technique was used to identify a sample group of 2,575 consumers over the age of 20 years who intended or made purchases from 1) green shops; 2) supermarkets with branches; and, 3) green markets. A questionnaire was used for data collection across the country. Descriptive statistics were used for data analysis. The results showed that more than 92% of consumers were aware of organic agriculture, but had less knowledge about it. More than 60% of consumers knew that organic agriculture production and processing did not allow the use of chemicals. And about 40% of consumers were confused between the food safety logo and the certified organic logo, and whether GMO was allowed in organic agriculture practice or not. In addition, most consumers perceived that organic agricultural products, good agricultural practice (GAP) products, agricultural chemicals free products, and hydroponic vegetable products had the same standard. In the view of organic consumers, the organic Thailand label was the most seen and reliable among various organic labels. Less than 3% of consumers thought that the International Federation of Organic Agriculture Movements (IFOAM) Global Organic Mark (GOM) was the most seen and reliable. For the behaviors of organic consumers, they purchased organic products mainly at the supermarket and green shop (55.4%), one to two times per month, and with a total expenditure of about 200 to 400 baht each time. The main reason for buying organic products was safety and free from agricultural chemicals. The considered factors in organic product selection were price (29.5%), convenience (22.4%), and a reliable certification system (21.3%). The demands for organic products were mainly rice, vegetables and fruits. Processed organic products were relatively small in quantity.

Keywords: consumer behavior, consumer knowledge, organic products, Thailand

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Authors: Nidhi Chadha, A. K. Tiwari, Marilyn D. Milton, Anil K. Mishra

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Translocator protein (18 kDa) TSPO is highly expressed during microglia activation in neuroinflammation. Although a number of PET ligands have been developed for the visualization of activated microglia, one of the advantageous approaches is to develop potential optical imaging (OI) probe. Our study involves computational screening, synthesis and evaluation of TSPO ligand through various imaging modalities namely PET/SPECT/Optical. The initial computational screening involves pharmacophore modeling from the library designing having oxo-benzooxazol-3-yl-N-phenyl-acetamide groups and synthesis for visualization of efficacy of these compounds as multimodal imaging probes. Structure modeling of monomer, Ala147Thr mutated, parallel and anti-parallel TSPO dimers was performed and docking analysis was performed for distinct binding sites. Computational analysis showed pattern of variable binding profile of known diagnostic ligands and NBMP via interactions with conserved residues along with TSPO’s natural polymorphism of Ala147→Thr, which showed alteration in the binding affinity due to considerable changes in tertiary structure. Preliminary in vitro binding studies shows binding affinity in the range of 1-5 nm and selectivity was also certified by blocking studies. In summary, this skeleton was found to be potential probe for TSPO imaging due to ease in synthesis, appropriate lipophilicity and reach to specific region of brain.

Keywords: TSPO, molecular modeling, imaging, docking

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Authors: Hidefumi Kawakatsu, Dong Li, Kosuke Kato

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In Japan, meat-type chickens are mainly classified into three categories: (1) Broilers, (2) Branded chickens, and (3) Jidori (Free-range local traditional pedigree chickens). The Jidori chickens are certified by the Japanese Ministry of Agriculture, whilst, for the Branded chickens, there is no regulation with respect to their breed (genotype) or methods for rearing them. It is, therefore, relatively easy for poultry farmers to introduce Branded than Jidori chickens. The Branded chickens are normally fed a low-calorie diet with ingredients such as herbs, which lengthens their breeding period (compared with that of the Broilers) and increases their market value. In the field of inventory management, fast-growing animals such as broilers are categorised as ameliorating items. To the best of our knowledge, there are no previous studies that have explicitly considered smaller sized poultry farmers with limited breeding areas. This study develops an inventory model for a small sized poultry farmer that produces both the Broilers (Product 1) and the Branded chickens (Product 2) with different amelioration rates. The poultry farmer’s total profit per unit of time is formulated as a function of selling prices by using a price-dependent demand function. The existence of a unique optimal selling price for each product, which maximises the total profit, established. It has also been confirmed through numerical examples that, when the breeding area is fixed, the total profit could increase if the poultry farmer reduced the product quantity of Product 1 to introduce Product 2.

Keywords: amelioration, deterioration, small sized poultry farmers, optimal price

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Authors: Zineb Jibraili, Said Ouhadi, Jorge Arana

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Introduction: Organizational performance is recognized by some theorists as one-dimensional concept, and by others as multidimensional. This concept, which is already difficult to apply in traditional companies, is even harder to identify, to measure and to manage when voluntary organizations are concerned, essentially because of the complexity of that form of organizations such as sport clubs who are characterized by the multiple goals and multiple constituencies. Indeed, the new culture of professionalization and modernization around organizational performance emerges new pressures from the state, sponsors, members and other stakeholders which have required these sport organizations to become more performance oriented, or to build their capacity in order to better manage their organizational performance. The evaluation of performance can be made by evaluating the input (e.g. available resources), throughput (e.g. processing of the input) and output (e.g. goals achieved) of the organization. In non-profit organizations (NPOs), questions of performance have become increasingly important in the world of practice. To our knowledge, most of studies used the same methods to evaluate the performance in NPSOs, but no recent study has proposed a club-specific model. Based on a review of the studies that specifically addressed the organizational performance (and effectiveness) of NPSOs at operational level, the present paper aims to provide a multidimensional framework in order to understand, analyse and measure organizational performance of sport clubs. This paper combines all dimensions founded in literature and chooses the most suited of them to our model that we will develop in Moroccan sport clubs case. Method: We propose to implicate our unified model of evaluating organizational performance that takes into account all the limitations found in the literature. On a sample of Moroccan sport clubs ‘Football, Basketball, Handball and Volleyball’, for this purpose we use a qualitative study. The sample of our study comprises data from sport clubs (football, basketball, handball, volleyball) participating on the first division of the professional football league over the period from 2011 to 2016. Each football club had to meet some specific criteria in order to be included in the sample: 1. Each club must have full financial data published in their annual financial statements, audited by an independent chartered accountant. 2. Each club must have sufficient data. Regarding their sport and financial performance. 3. Each club must have participated at least once in the 1st division of the professional football league. Result: The study showed that the dimensions that constitute the model exist in the field with some small modifications. The correlations between the different dimensions are positive. Discussion: The aim of this study is to test the unified model emerged from earlier and narrower approaches for Moroccan case. Using the input-throughput-output model for the sketch of efficiency, it was possible to identify and define five dimensions of organizational effectiveness applied to this field of study.

Keywords: organisational performance, model multidimensional, evaluation organizational performance, sport clubs

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Authors: Elmeida Effendy, Mustafa M. Amin, Nauli Aulia Lubis, P. J. Sirait

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Music therapy may have an effect on mental illnesses. This is a comparative, quasi-experimental study to examine the effect of music therapy added to standard care on Positive Negative Syndrome Scale, Cognitive Function and Quality of Life in female schizophrenic patients. 50 schizophrenic participants who were diagnosed with semistructured MINI ICD-X, were assigned into two groups received pharmacotherapy. Participants were assigned into each group of therapy by using matched allocation method. Music therapy added on to the first group. They received music therapy, using Mozart Sonata four times a week, over a period of six week. Positive and negative symptoms were measured by using Positive and Negative Syndrome Scale (PANSS). Cognitive function were measured by using Mini Mental State Examination (MMSE) and Montreal Cognitive Assessment (MOCA). All rating scale were administrated by certified skill residents every week after music therapy session. The participants who were received pharmaco-and-music therapy significantly showed greater response than who received pharmacotherapy only. The mean difference of response were -6,6164 (p=0,001) for PANNS, 2,911 (p=0,004) for MMSE, 3,618 (p=0,001) for MOCA, 4,599 (p=0,001) for SF-36. Music therapy have beneficial effects on PANSS, Cognitive Function and Quality of Life in schizophrenic patients.

Keywords: music therapy, rating scale, schizophrenia, symptoms

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Authors: Filipa Cortez, Vanessa Pereira

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Introduction: The main challenge of obesity treatment is long-term weight loss maintenance. The 3 phases method is a weight loss program that combines a low carb and moderately high-protein diet, food supplements and a weekly one-to-one consultation with a certified nutritionist. Sustained weight control is the ultimate goal of phase 3. Success criterion was the minimum loss of 10% of initial weight and its maintenance after 12 months. Objective: The aim of this study was to identify factors associated with successful weight loss maintenance after 12 months at the end of 3 phases method. Methods: The study included 199 subjects that achieved their weight loss goal (phase 3). Weight and body mass index (BMI) were obtained at the baseline and every week until the end of the program. Therapeutic adherence was measured weekly on a Likert scale from 1 to 5. Subjects were considered in compliance with nutritional recommendation and supplementation when their classification was ≥ 4. After 12 months of the method, the current weight and number of previous weight-loss attempts were collected by telephone interview. The statistical significance was assumed at p-values < 0.05. Statistical analyses were performed using SPSS TM software v.21. Results: 65.3% of subjects met the success criterion. The factors which displayed a significant weight loss maintenance prediction were: greater initial percentage weight loss (OR=1.44) during the weight loss intervention and a higher number of consultations in phase 3 (OR=1.10). Conclusion: These findings suggest that the percentage weight loss during the weight loss intervention and the number of consultations in phase 3 may facilitate maintenance of weight loss after the 3 phases method.

Keywords: obesity, weight maintenance, low-carbohydrate diet, dietary supplements

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Authors: Morgan Dempsey, Sam Lewis, Maggie Pierce, Alex Goodman

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This research investigates the impact of equine-assisted therapy programs on occupational engagement for children with intellectual and developmental disabilities. There is a general lack of evidence for equine-based services for this population, so this research aims to decrease gaps in the current literature. To gain comprehensive insight, data will be collected from both the child and their caregiver. This study takes a qualitative approach utilizing online surveys and in-person guided interviews. The participants are individuals ages 4-17 with a diagnosed intellectual or developmental disability who are currently participating in a PATH int. certified equine-assisted therapy program. Also, caregivers of individuals who meet this criterion are included. This study decreases gaps in the literature by providing comprehensive data regarding the impacts of these services on occupational engagement. The addressed domains are physical, behavioral, emotional, and social functioning, as well as overall activity engagement and impacts in everyday life. With a better understanding of how equine-assisted therapy affects relevant outcomes for children with disabilities, an increased number of occupational therapists can implement these uniquely effective services while adhering to standards of evidence-based practice. Ultimately, this research strives to contribute to generalizable data in occupational therapy by supporting the implementation of equine-assisted services for children with intellectual and/or developmental disabilities and their caregivers/families.

Keywords: occupational therapy, pediatric, rehabilitation, hippotherapy

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Authors: Emily Purdom, Rachel Robinson

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As the number of students worldwide requiring speech-language therapy, occupational therapy and mental health services during their school day increases, innovation is becoming progressively more important to meet the demand. Telepractice can be used to reach a greater number of students requiring specialized therapy while maintaining the highest quality of care. It can be provided in a way that is not only effective but ultimately more convenient for student, teacher and therapist without the added burden of travel. Teletherapy eradicates many hurdles to traditional on-site service delivery and helps to solve the pervasive shortage of certified professionals. Because location is no longer a barrier to specialized education plans for students with disabilities when teletherapy is conducted, there are many advantages that can be deployed. Increased frequency of engagement is possible along with students receiving specialized care from a clinician that may not be in their direct area. Educational teams, including parents, can work together more easily and engage in face-to-face, student-centered collaboration through videoconference. Practical strategies will be provided for connecting students with qualified therapists without the typical in-person dynamic. In most cases, better therapy outcomes are going to be achieved when treatment is most convenient for the student and educator. This workshop will promote discussion in the field of education to increase advocacy for remote service delivery. It will serve as a resource for those wanting to expand their knowledge of options for students with special needs afforded through innovation.

Keywords: education technology, innovation, student support services, telepractice

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Authors: Ryota Kuzuki, Mitsuhiro Kohara, Noboru Kizuki, Satoshi Yoshida, Hidetaka Hirai, Yuta Nezasa

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About fifty years have passed since Japan's gas supply industry became the first in the world to switch from coal and oil to LNG as a city gas feedstock. Since the Japanese government target of net-zero carbon emission in 2050 was announced in October 2020, it has now entered a new era of challenges to commit to the requirement for decarbonization. This paper describes the situation that synthetic methane, produced from renewable energy-derived hydrogen and recycled carbon, is a promising national policy of transition toward net-zero society. In November 2020, the Japan Gas Association announced the 'Carbon Neutral Challenge 2050' as a vision to contribute to the decarbonization of society by converting the city gas supply to carbon neutral. The key technologies is methanation. This paper shows that methanation is a realistic solution to contribute to the decarbonization of the whole country at a lower social cost, utilizing the supply chain that already exists, from LNG plants to burner chips. The challenges during the transition period (2030-2050), as CO2 captured from exhaust of thermal power plants and industrial factories are expected to be used, it is proposed that a system of guarantee of origin (GO) for H2 and CO2 should be established and harmonize international rules for calculating and allocating greenhouse gas emissions in the supply chain, a platform is also needed to manage tracking information on certified environmental values.

Keywords: synthetic methane, recycled carbon fuels, methanation, transition period, environmental value transfer platform

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Authors: Nabaweesi Josephine, Namwanje Regina Germina

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Antenatal care is referred to as the totality of care given to pregnant women from conception to delivery from a certified health care setting. A number of 8 contacts is recommended throughout pregnancy, according to WHO, 2016. Antenatal services are free in Uganda courtesy of the government of Uganda, though attendance is still very low, which has continued to cause maternal and infant mortality and morbidity from preventable causes. Early booking has an advantage for proper pregnancy information sharing and pregnancy monitoring. The purpose of this study was to determine pregnant women's knowledge, attitudes, and practices towards attendance of antenatal care at Mukono General Hospital. A sample of 60 pregnant women was used, and a descriptive quantitative design was employed. Data was collected using a structured questionnaire consisting of questions about socio-demographic factors, knowledge, attitude, and practice, and this was affected using the structured interview method. Pregnant women had good practice at 90.2%, a positive attitude of 94.6%, and slightly less knowledge of 66.7%. Only 12% were knowledgeable about the number of antenatal care visits recommended, 45% had knowledge about when to initiate first antenatal care visit, and 79% had a positive attitude towards the early booking. We recommend that pregnant women are given all the necessary information regarding antenatal care with special emphasis on the recommended number of visits and when to initiate their first visit and encourage early booking in order to achieve the 8 contacts WHO policy for antenatal care since when we increase knowledge, we increase antenatal care utilization according to Anderson's behavioral model.

Keywords: ANC- antenatal care, contacts, mortality, morbidity

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Authors: Yusuf Adebayo Oduwole

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The evaluation of blockchain technology's potential effects on the accounting and auditing fields is the main objective of this essay. It also adds to the existing body of work by examining how these practices alter technological concerns, including cryptocurrency accounting, regulation, governance, accounting practices, and technical challenges. Examples of this advancement include the growth of the concept of blockchain and its application in accounting. This technology is being considered one of the digital revolutions that could disrupt the world and civilization as it can transfer large volumes of virtual currencies like cryptocurrencies with the help of a third party. The basis for this research is a systematic review of the articles using Vosviewer to display and reflect on the bibliometric information of the articles accessible on the Scopus database. Also, as the practice of using blockchain technology in the field of accounting and auditing is still in its infancy, it may be useful to carry out a more thorough analysis of any implications for accounting and auditing regarding aspects of governance, regulation, and cryptocurrency that have not yet been discussed or addressed to any significant extent. The main findings on the relationship between blockchain and accounting show that the application of smart contracts, such as triple-entry accounting, has increased the quality of accounting records as well as reliance on the information available. This results in fewer cyclical assignments, no need for resolution, and real-time accounting, among others. Thereby, to integrate blockchain through a computer system, one must continuously learn and remain naive when using blockchain-integrated accounting software. This includes learning about how cryptocurrencies are accounted for and regulated. In this study, three original and contributed efforts are presented. To offer a transparent view of the state of previous relevant studies and research works in accounting and auditing that focus on blockchain, it begins by using bibliographic visibility analysis and a Scopus narrative analysis. Second, it highlights legislative, governance, and ethical concerns, such as education, where it tackles the use of blockchain in accounting and auditing. Lastly, it examines the impact of blockchain technologies on the accounting recognition of cryptocurrencies. Users of the technology should, therefore, take their time and learn how it works, as well as keep abreast of the different developments. In addition, the accounting industry must integrate blockchain certification and practice, most likely offline or as part of university education for those intending to become auditors or accountants.

Keywords: blockchain, crypto assets, governance, regulation & smart contracts

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Authors: Murari Prasad

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This paper is motivated by the implications of indentured migration depicted in Amitav Ghosh’s critically acclaimed novel, Sea of Poppies (2008). Ghosh’s perspective on the experiences of North Indian indentured labourers moving from their homeland to a distant and unknown location across the seas suggests a radical attitudinal change among the migrants on board the Ibis, a schooner chartered to carry the recruits from Calcutta to Mauritius in the late 1830s. The novel unfolds the life-altering trauma of the bonded servants, including their efforts to maintain a sense of self while negotiating significant social and cultural transformations during the voyage which leads to the breakdown of familiar life-worlds. Equally, the migrants are introduced to an alternative network of relationships to ensure their survival away from land. They relinquish their entrenched beliefs and prejudices and commit themselves to a new brotherhood formed by ‘ship siblings.’ With the official abolition of direct slavery in 1833, the supply of cheap labour to the sugar plantation in British colonies as far-flung as Mauritius and Fiji to East Africa and the Caribbean sharply declined. Around the same time, China’s attempt to prohibit the illegal importation of opium from British India into China threatened the lucrative opium trade. To run the ever-profitable plantation colonies with cheap labour, Indian peasants, wrenched from their village economies, were indentured to plantations as girmitiyas (vernacularized from ‘agreement’) by the colonial government using the ploy of an optional form of recruitment. After the British conquest of the Isle of France in 1810, Mauritius became Britain’s premier sugar colony bringing waves of Indian immigrants to the island. In the articulations of their subjectivities one notices how the recruits cope with the alienating drudgery of indenture, mitigate the hardships of the voyage and forge new ties with pragmatic acts of cultural syncretism in a forward-looking autonomous community of ‘ship-siblings’ following the fracture of traditional identities. This paper tests the hypothesis that Ghosh envisions a kind of futuristic/utopian political collectivity in a hierarchically rigid, racially segregated and identity-obsessed world. In order to ground the claim and frame the complex representations of alliance and love across the boundaries of caste, religion, gender and nation, the essential methodology here is a close textual analysis of the novel. This methodology will be geared to explicate the utopian futurity that the novel gestures towards by underlining new regulations of life during voyage and dissolution of multiple differences among the indentured migrants on board the Ibis.

Keywords: indenture, colonial, opium, sugar plantation

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Authors: Saira Iqbal

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Occupational Health and Safety issues nowadays have become an important esteem in the context of Industrial Production. This study is designed to measure the workplace hazards at Kohinoor Energy Limited. Mainly focused hazards were Heat Stress, Noise Level, Light Level and Ergonomics. Measurements for parameters like Wet, Dry, Globe, WBGTi and RH% were taken directly by visiting the Study Area. The temperature in Degrees was recoded at Control Room and Engine Hall. Highest Temperature was recoded in Engine Hall which was about 380C. Efforts were made to record emissions of Noise Levels from the main area of concern like Engines in Engine hall, parking area, and mechanical workshop. Permissible level for measuring Noise is 85 and its Unit of Measurement is dB (A). In Engine Hall Noise was very high which was about 109.6 dB (A) and that level was exceeding the limits. Illumination Level was also recorded at different areas of Power Plant. The light level was though under permissible limits but in some areas like Engine Hall and Boiler Room, level of light was very low especially in Engine Hall where the level was 29 lx. Practices were performed for measuring hazards in context of ergonomics like extended reaching, deviated body postures, mechanical stress, and vibration exposures of the worker at different units of plants by just observing workers during working hours. Since KEL is ISO 8000 and 14000 certified, the researcher found no serious problems in the parameter Ergonomics however it was a common scenario that workers were reluctant to apply PPEs.

Keywords: workplace hazards, heat hazard, noise hazard, illumination, ergonomics

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