Search results for: Seyed Mohammad Reza Hosseini
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1988

Search results for: Seyed Mohammad Reza Hosseini

818 An Innovative Green Cooling Approach Using Peltier Chip in Milling Operation for Surface Roughness Improvement

Authors: Md. Anayet U. Patwari, Mohammad Ahsan Habib, Md. Tanzib Ehsan, Md Golam Ahnaf, Md. S. I. Chowdhury

Abstract:

Surface roughness is one of the key quality parameters of the finished product. During any machining operation, high temperatures are generated at the tool-chip interface impairing surface quality and dimensional accuracy of products. Cutting fluids are generally applied during machining to reduce temperature at the tool-chip interface. However, usages of cutting fluids give rise to problems such as waste disposal, pollution, high cost, and human health hazard. Researchers, now-a-days, are opting towards dry machining and other cooling techniques to minimize use of coolants during machining while keeping surface roughness of products within desirable limits. In this paper, a concept of using peltier cooling effects during aluminium milling operation has been presented and adopted with an aim to improve surface roughness of the machined surface. Experimental evidence shows that peltier cooling effect provides better surface roughness of the machined surface compared to dry machining.

Keywords: aluminium, milling operation, peltier cooling effect, surface roughness

Procedia PDF Downloads 320
817 Novel Liposomal Nanocarriers For Long-term Tumor Imaging

Authors: Mohamad Ahrari, Kayvan Sadri, Mahmoud Reza Jafari

Abstract:

PEGylated liposomes have a smaller volume of distribution and decreased clearance, consequently, due to their more prolonged presence in bloodstream and maintaining their stability during this period, these liposomes can be applied for imaging tumoral sites. The purpose of this study is to develop an appropriate radiopharmaceutical agent in long-term imaging for improved diagnosis and evaluation of tumors. In this study, liposomal formulations encapsulating albumin is synthesized by solvent evaporation method along with homogenization, and their characteristics were assessed. Then these liposomes labeled by Philips method and the rate of stability of labeled liposomes in serum, and ultimately the rate of biodistribution and gamma scintigraphy in C26-colon carcinoma tumor-bearing mice, were studied. The result of the study of liposomal characteristics displayed that capable of accumulating in tumor sites based of EPR phenomenon. these liposomes also have high stability for maintaining encapsulated albumin in a long time. In the study of biodistribution of these liposomes in mice, they accumulated more in the kidney, liver, spleen, and tumor sites, which, even after clearing formulations in the bloodstream, they existed in high levels in these organs up to 96 hours. In gamma scintigraphy also, organs with high activity accumulation from early hours up to 96 hours were visible in the form of hot spots. concluded that PEGylated liposomal formulation encapsulating albumin can be labeled with In-Oxine, and obtained stabilized formulation for long-term imaging, that have more favorable conditions for the evaluation of tumors and it will cause early diagnosis of tumors.

Keywords: nano liposome, 111In-oxine, imaging, biodistribution, tumor

Procedia PDF Downloads 91
816 Robust Numerical Scheme for Pricing American Options under Jump Diffusion Models

Authors: Salah Alrabeei, Mohammad Yousuf

Abstract:

The goal of option pricing theory is to help the investors to manage their money, enhance returns and control their financial future by theoretically valuing their options. However, most of the option pricing models have no analytical solution. Furthermore, not all the numerical methods are efficient to solve these models because they have nonsmoothing payoffs or discontinuous derivatives at the exercise price. In this paper, we solve the American option under jump diffusion models by using efficient time-dependent numerical methods. several techniques are integrated to reduced the overcome the computational complexity. Fast Fourier Transform (FFT) algorithm is used as a matrix-vector multiplication solver, which reduces the complexity from O(M2) into O(M logM). Partial fraction decomposition technique is applied to rational approximation schemes to overcome the complexity of inverting polynomial of matrices. The proposed method is easy to implement on serial or parallel versions. Numerical results are presented to prove the accuracy and efficiency of the proposed method.

Keywords: integral differential equations, jump–diffusion model, American options, rational approximation

Procedia PDF Downloads 100
815 Numerical Investigation of Poling Vector Angle on Adaptive Sandwich Plate Deflection

Authors: Alireza Pouladkhan, Mohammad Yavari Foroushani, Ali Mortazavi

Abstract:

This paper presents a finite element model for a sandwich plate containing a piezoelectric core. A sandwich plate with a piezoelectric core is constructed using the shear mode of piezoelectric materials. The orientation of poling vector has a significant effect on deflection and stress induced in the piezo-actuated adaptive sandwich plate. In the present study, the influence of this factor for a clamped-clamped-free-free and simple-simple-free-free square sandwich plate is investigated using Finite Element Method. The study uses ABAQUS (v.6.7) software to derive the finite element model of the sandwich plate. By using this model, the study gives the influences of the poling vector angle on the response of the smart structure and determines the maximum transverse displacement and maximum stress induced.

Keywords: finite element method, sandwich plate, poling vector, piezoelectric materials, smart structure, electric enthalpy

Procedia PDF Downloads 217
814 Evaluation of Humoral Immune Response Against Somatic and Excretory- Secretory Antigens of Dicrocoelium Dendriticum in Infected Sheep by Western Blot

Authors: Arash Jafari, Somaye Bahrami, Mohammad Hossein Razi Jalali

Abstract:

The aim of this study was the isolation and identification of excretory-secretory and somatic antigens from D. dendriticum by SDS-PAGE and evaluation of humeral immune response against these antigens. The sera of infected sheep with different infection degrees were collected. Somatic and ES proteins were isolated with SDS PAGE. Immunogenicity properties of the resulting proteins were determined using western blot analysis. The total extract of somatic antigens analysed by SDS-PAGE revealed 21 proteins. In mild infection, bands of 130 KDa were immune dominant. In moderate infections 48, 80 and 130 KDa and in heavy infections 48, 60, 80, 130 KDa were detected as immune dominant bands. In ES antigens, mild infection 130 KDa, in moderate infection 100, 120 and 130 KDa and in heavy infection 45, 80, 85, 100, 120 and 130 KDa were immune dominant bands. The most immunogenic protein band during different degrees of infection was 130KDa.

Keywords: Dicrocoelium dendriticum excretory-secretory antigens, somatic antigens, western blot

Procedia PDF Downloads 583
813 Effects of Adding Sodium Nitroprusside in Semen Diluents on Motility, Viability and Lipid Peroxidation of Sperm of Holstein Bulls

Authors: Leila Karshenas, Hamid Reza Khodaei, Behnaz Mahdavi

Abstract:

We know that nitric oxide (NO) plays an important role in all sexual activities of animals. It is made in body from NO synthase enzyme and L-arginin molecule. NO can bound with sulfur-iron complexes and because production of steroid sexual hormones is related to enzymes which have this complex, NO can change the activity of these enzymes. NO affects many cells including endothelial cells of veins, macrophages and mast cells. These cells are found in testis leydig cells and therefore are important source of NO in testis tissue. Minimizing damages to sperm at the time of sperm freezing and thawing is really important. The goal of this study was to determine the function of NO before freezing and its effects on quality and viability of sperms after thawing and incubation. 4 Holstein bulls were selected from the age of 4, and artificial insemination was done for 3 weeks (2 times a week). Treatments were 0, 10, 50 and 100 nm of sodium nitroprusside (SNP). Data analysis was performed by SAS98 program. Also, mean comparison was done using Duncan's multiple ranges test (P<0.05). Concentrations used was found to increase motility and viability of spermatozoa at 1, 2 and 3 hours after thawing significantly (P<0.05), but there was no significant difference at zero time. SNP levels reduced the amount of lipid peroxidation in sperm membrane, increased acrosome health and improved sample membranes especially in 50 and 100 nm treatments. According to results, adding SNP to semen diluents increases motility and viability of spermatozoa. Also, it reduces lipid peroxidation in sperm membrane and improves sperm function.

Keywords: sperm motility, nitric oxide, lipid peroxidation, spermatozoa

Procedia PDF Downloads 339
812 Evaluation of in vitro Inhibitory Effect of Enoxacin on Babesia and Theileria Parasites

Authors: Mosaab A. Omar, Mohammad Saleh Al-Aboody, Mohmed A. Rizk, Shimaa M. Elsayed, Ahmed ElSify, Naoaki Yokoyama, Ikuo Igarashi

Abstract:

Enoxacin is a broad-spectrum 6-fluoronaphthyridinone antibacterial agent (fluoroquinolones) structurally related to nalidixic acid used mainly in the treatment of urinary tract infections and gonorrhea. Also, it has been shown recently that it may have cancer inhibiting effect. The primary antibabesial effect of Enoxacin is due to inhibition of DNA gyrase subunit A, and DNA topoisomerase. In the present study, enoxacin was tested as a potent inhibitor against the in vitro growth of bovine and equine Piroplasms. The in vitro growth of five Babesia species that were tested was significantly inhibited (P<0.05) by micromolar concentrations of enoxacin (IC50 values= 13.5, 7.2, 7.5, and 24.2 µM for Babesia bovis, Babesia bigemina, Babesia caballi, and Theileria equi, respectively). Enoxacin IC50 values for Babesia and Theileria parasites were satisfactory as the drug is a potent antibacterial drug with minimum side effects. Therefore, enoxacin might be used for the treatment of Babesiosis and Theileriosis especially in case of mixed infections with bacterial diseases or in the case of animal sensitivity against diminazin toxicity.

Keywords: enoxacin, Babesia, Theileria, IC50 and dimenazin

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811 The Application of Robotic Surgical Approaches in the Management of Midgut Neuroendocrine Tumours: A Systematic Review

Authors: Jatin Sridhar Naidu, Aryan Arora, Zainab Shafiq, Reza Mirnezami

Abstract:

Background: Robotic-assisted surgery (RAS) promises good outcomes in midgut adenocarcinoma surgery. However, its effectiveness in midgut neuroendocrine tumours (MNETs) is unknown. This study aimed to assess the current use, user interface, and any emerging developments of RAS in MNET treatment using the literature available. Methods: This review was carried out using PRISMA guidelines. MEDLINE, EMBASE, and Web of Science were searched on 22nd October 2022. All studies reporting primary data on robotic surgery in midgut neuroendocrine tumours or carcinoid tumours were included. The midgut was defined to be from the duodenojejunal flexure to the splenic flexure. Methodological quality was assessed using the Joanna Briggs critical appraisal tool. Results: According to our systematic review protocol, nineteen studies were selected. A total of twenty-six patients were identified. RAS was used for right colectomies, right hemicolectomies, ileal resections, caecal resections, intracorporeal anastomoses, and complete mesocolic excisions. It offered an optimal user-interface with enhanced visuals, fine dexterity, and ergonomic work position. Innovative developments in tumour-healthy tissue boundary and vasculature visualisation were reported. Conclusion: RAS for MNETs is safe and feasible, although the evidence base is limited. We recommend large prospective-randomised controlled trials comparing it with laparoscopy and open surgery. Developments in intraoperative contrast dyes and tumour-specific probes are very promising.

Keywords: robotic surgery, colorectal surgery, neuroendocrine neoplasms, midgut neoplasms

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810 The Effects of Combination of Melatonin with and without Zinc on Gonadotropin Hormones in Female Rats

Authors: Fariba Rahimi, Morteza Zendedel, Mohammad Jaafar Rezaee, Bita Vazir, Shahin Fakour

Abstract:

The present study was carried out to investigate the effect of melatonin (Mel) with and without zinc (Zn) on the gonadotropin hormones, also thyroid (T3 and T4) hormone concentration in female rats. A total of 40 adult female rats were randomly grouped into five treatment groups, each of 2 rats in a Completely Randomized Design (CRD) entire research time. Daily was treated by gavage with Zn and melatonin as follows: T1 (control1, basal diet), T2 (control 2, treated with normal saline) and other experimental groups, including T3, T4 and T5, were treated with a dose of zinc (40 ppm), melatonin (5 mg/kg), and combination zinc plus melatonin with the same level, respectively. Blood FSH and LH concentrations were measured. The result showed no significant differences between treatments in FSH and LH levels. The estrogen and progesterone and TSH levels in rats that received 5 mg of melatonin per day were higher than in other groups but not statistically significant (P>0.05). However, T3 (thyroid) concentration significantly (P<0.05) decreased in the group that received 40 mg/zinc per Kg compared to other groups. No significant (P>0.05) difference was detected among treatments in T4 levels. In conclusion, except for T3, had no significant (P>0.05) effect on another parameter in the female rats that received melatonin or zinc and a blend of melatonin and Zn.

Keywords: zinc, melatonin, hormone, rat

Procedia PDF Downloads 88
809 ANN Based Simulation of PWM Scheme for Seven Phase Voltage Source Inverter Using MATLAB/Simulink

Authors: Mohammad Arif Khan

Abstract:

This paper analyzes and presents the development of Artificial Neural Network based controller of space vector modulation (ANN-SVPWM) for a seven-phase voltage source inverter. At first, the conventional method of producing sinusoidal output voltage by utilizing six active and one zero space vectors are used to synthesize the input reference, is elaborated and then new PWM scheme called Artificial Neural Network Based PWM is presented. The ANN based controller has the advantage of the very fast implementation and analyzing the algorithms and avoids the direct computation of trigonometric and non-linear functions. The ANN controller uses the individual training strategy with the fixed weight and supervised models. A computer simulation program has been developed using Matlab/Simulink together with the neural network toolbox for training the ANN-controller. A comparison of the proposed scheme with the conventional scheme is presented based on various performance indices. Extensive Simulation results are provided to validate the findings.

Keywords: space vector PWM, total harmonic distortion, seven-phase, voltage source inverter, multi-phase, artificial neural network

Procedia PDF Downloads 438
808 Combined Model Predictive Controller Technique for Enhancing NAO Gait Stabilization

Authors: Brahim Brahmi, Mohammed Hamza Laraki, Mohammad Habibur Rahman, Islam M. Rasedul, M. Assad Uz-Zaman

Abstract:

The humanoid robot, specifically the NAO robot must be able to provide a highly dynamic performance on the soccer field. Maintaining the balance of the humanoid robot during the required motion is considered as one of a challenging problems especially when the robot is subject to external disturbances, as contact with other robots. In this paper, a dynamic controller is proposed in order to ensure a robust walking (stabilization) and to improve the dynamic balance of the robot during its contact with the environment (external disturbances). The generation of the trajectory of the center of mass (CoM) is done by a model predictive controller (MPC) conjoined with zero moment point (ZMP) technique. Taking into account the properties of the rotational dynamics of the whole-body system, a modified previous control mixed with feedback control is employed to manage the angular momentum and the CoM’s acceleration, respectively. This latter is dedicated to provide a robust gait of the robot in the presence of the external disturbances. Simulation results are presented to show the feasibility of the proposed strategy.

Keywords: preview control, Nao robot, model predictive control

Procedia PDF Downloads 115
807 Electrophoretic Deposition of p-Type Bi2Te3 for Thermoelectric Applications

Authors: Tahereh Talebi, Reza Ghomashchi, Pejman Talemi, Sima Aminorroaya

Abstract:

Electrophoretic deposition (EPD) of p-type Bi2Te3 material has been accomplished, and a high quality crack-free thick film has been achieved for thermoelectric (TE) applications. TE generators (TEG) can convert waste heat into electricity, which can potentially solve global warming problems. However, TEG is expensive due to the high cost of materials, as well as the complex and expensive manufacturing process. EPD is a simple and cost-effective method which has been used recently for advanced applications. In EPD, when a DC electric field is applied to the charged powder particles suspended in a suspension, they are attracted and deposited on the substrate with the opposite charge. In this study, it has been shown that it is possible to prepare a TE film using the EPD method and potentially achieve high TE properties at low cost. The relationship between the deposition weight and the EPD-related process parameters, such as applied voltage and time, has been investigated and a linear dependence has been observed, which is in good agreement with the theoretical principles of EPD. A stable EPD suspension of p-type Bi2Te3 was prepared in a mixture of acetone-ethanol with triethanolamine as a stabilizer. To achieve a high quality homogenous film on a copper substrate, the optimum voltage and time of the EPD process was investigated. The morphology and microstructures of the green deposited films have been investigated using a scanning electron microscope (SEM). The green Bi2Te3 films have shown good adhesion to the substrate. In summary, this study has shown that not only EPD of p-type Bi2Te3 material is possible, but its thick film is of high quality for TE applications.

Keywords: electrical conductivity, electrophoretic deposition, mechanical property, p-type Bi2Te3, Seebeck coefficient, thermoelectric materials, thick films

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806 The Effect of Jujube Extract and Resistance Training on the Reduction of Complications Caused by the Induction of Anabolic Steroid Boldenone on the Histopathological Changes of Pancreatic Tissue of Male Wistar Rats

Authors: Sayyed-javad Ziaolhagh, Ali-Reza Saadatifar

Abstract:

Introduction: Athletes frequently perform anabolic steroid resistance exercise, but the effects of medical doses and abuse along with resistance exercise on structural damage to the Pancreases and also jujube extract are unknown. The aim of this study was to investigate the effects of resistance training on body weight and hip fractures induced by boldenone injection in male rats. Materials and methods: In this experimental study, 30 male Wistar rats aged 8-12 weeks (weight 202±9.34 g) were randomly divided into five groups: control, boldenone, extract of iujuba+boldenone, boldenone+resistance training and boldenone+resistance training +extract of jujuba. The resistance training program included climbing the ladder for 8 weeks, 3 days a week, 1 session training in a day and each session consisted of the 3 sets and 5 repetitions. Injection was conducted in depth in the hamstring once a week on an appointed day. After anesthesia, autopsy was performed, and the cardiac tissue was isolated. Results: Results showed that boldenone caused tissue damage, congestion, and nuclei unclear and diffuse. In the group "resistance + Boldenone," The Pancreases tissue showed a high degree of hyperemia, and the muscle cells were somewhat abnormal. In boldenone + jujube, the appearance of the tissue was normal, and the rejuvenating effect was visible. Conclusion: Boldenone appears to cause structural damage to the Pancreases tissue. Strength training with Jujube Extract can reduce part of the pancreatic system disorders (necrosis and inflammation) caused by anabolic steroid use.

Keywords: boldenone, Jujube extract, pancreases tissue, resistance training

Procedia PDF Downloads 56
805 The Effects of Combination of Melatonin with and Without Zinc on Gonadotropin Hormones in Female Rats

Authors: Fariba Rahimi, Morteza Zendedel, Mohammad Jaafar Rezaee, Bita Vazir, Shahin Fakour

Abstract:

The present study was carried out to investigate the effect of melatonin (Mel) with and without zinc (Zn) on the gonadotropin hormones, also thyroid (T3 and T4) hormone concentration in female rat. A total of 40 adult female rats were randomly grouped into five treatment groups, each of 2 rats in a Completely Randomized Design (CRD) entire research time. Daily were treated by gavaging with Zn and melatonin as following: T1 (control1, basal diet), T2 (control 2, treated with normal saline) and other experimental groups including T3, T4 and T5 were treated with dose of zinc (40 ppm), melatonin (5 mg/kg), and combination zinc plus melatonin with the same level, respectively. Blood FSH and LH concentration were measured. Result showed no significantly differences between treatments in FSH and LH levels. The estrogen and progesterone and TSH levels in rats that received 5 mg of melatonin per day were higher than other groups, but not statistically significant (P>0.05). However, T3 (thyroid) concentration significantly (P<0.05) decreased in group that received 40 mg/zinc per Kg compared other groups. No significant (P>0.05) difference was detected among treatments in T4 levels. In conclusion, except for T3, had not significantly (P>0.05) effect on another parameters in the female rats that received melatonin or zinc and blend of melatonin and Zn.

Keywords: zinc, melatonin, hormone, rat

Procedia PDF Downloads 95
804 Workaholism: A Study of Iranian Journalists at Gender, Career, and Educational Diversity

Authors: Minavand Mohammad, Maghsoudi Masoud, Mousavi Mahdis, Vahed Zahra, Hamidi Shabnam

Abstract:

While workaholism in organizations has received considerable popular attention, our understanding of it on the basis of research proof is limited. This comes from the deficiency of both appropriate definitions and measures of the concept. The purpose of this paper is to investigate gender, career and educational diversity in three workaholism components among Iranian journalists. Data were collected from 243 journalists (110 men and 133 women) using nameless completed questionnaires, with a 48 percent response rate. No gender differences found between male and female respondents, so there seems no consistency with previous findings. Furthermore, the results showed that different levels of jobs and education score correspondingly on the measures of work involvement, feeling driven to work and work enjoyment. All data are gathered using self report questionnaires. It is not evident the extent to which these findings would generalize to men and women in other vocations. This investigation has a contribution to the small but growing literature on flow and optimal experience in media organizations in Iran.

Keywords: gender, career, education, workaholism, Iranian journalists, work involvement, work enjoyment, feeling driven to work

Procedia PDF Downloads 365
803 Effect of One-Period of SEAS Exercises on Some Spinal Biomechanical and Postural Parameters in the Students with Idiopathic Scoliosis

Authors: Zandi Ahmad, Sokhanguei Yahya, Saboonchi Reza

Abstract:

Objective: The new and modern lifestyle, especially in the twenty-first century and lack of movement in spinal structure have made patients and the physicians in the field of health and also other insurance companies in the developed and developing countries worry more than before about the abnormalities of spinal column- this great healthcare problem. The high prevalence of spinal column in all age groups -from children to adults- and in all professions have led the researchers to the idea of giving an opportunity to all those who worry about the dangers threatening the spinal column. Therefore, one of the corrective methods for these patients is using SEAS exercises. Materials and Methods: This study aims at investigating the effect of one-period of SEAS exercises on some spinal biomechanical and postural parameters in the students with idiopathic scoliosis. According to the nature of the study and research objectives as well as the data collection methods, the current research is a semi-empirical survey. The research population is comprised of students with idiopathic scoliosis. A total number of 30 students were selected using available sampling and divided into two groups of control and SEAS exercises. Scoliometer was used for data collection. Descriptive statistics were used to categorize the findings. Kolmogorov-Smirnov statistical models were used to confirm that the distribution of the data is normal and T-test was used for effectiveness. Hypothesis testing was done using SPSS21. Conclusion: Results show that SEAS exercises have a significant effect in Adam’s Test. Therefore, according to the obtained results, SEAS exercises can be used to recover idiopathic scoliosis among the students. Further studies in larger samples and treatment, periods as well as more follow-up investigations appear to be essential to prove these effects.

Keywords: SEAS exercises, idiopathic scoliosis, Adam’s test, exercise

Procedia PDF Downloads 268
802 A Bi-Objective Stochastic Mathematical Model for Agricultural Supply Chain Network

Authors: Mohammad Mahdi Paydar, Armin Cheraghalipour, Mostafa Hajiaghaei-Keshteli

Abstract:

Nowadays, in advanced countries, agriculture as one of the most significant sectors of the economy, plays an important role in its political and economic independence. Due to farmers' lack of information about products' demand and lack of proper planning for harvest time, annually the considerable amount of products is corrupted. Besides, in this paper, we attempt to improve these unfavorable conditions via designing an effective supply chain network that tries to minimize total costs of agricultural products along with minimizing shortage in demand points. To validate the proposed model, a stochastic optimization approach by using a branch and bound solver of the LINGO software is utilized. Furthermore, to accumulate the data of parameters, a case study in Mazandaran province placed in the north of Iran has been applied. Finally, using ɛ-constraint approach, a Pareto front is obtained and one of its Pareto solutions as best solution is selected. Then, related results of this solution are explained. Finally, conclusions and suggestions for the future research are presented.

Keywords: perishable products, stochastic optimization, agricultural supply chain, ɛ-constraint

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801 The Value of Audit in Managing Supplier’s Process Improvement

Authors: Mohammad E. Nikoofal, Mehmet Gumus

Abstract:

Besides the many benefits of outsourcing, firms are still concerned about the lack of critical information regarding both the risk levels and actions of their suppliers that are just a few links away. In this paper, we study the effectiveness of audit for the manufacturer in managing her supplier’s process improvement effort when the supplier is privately informed about his disruption risk and actions. By comparing the agency costs associated with the optimal menu of contracts with and without audit, we completely characterize the value of audit for all the cases from the perspectives of both manufacturer, and supplier as well as total supply chain. First, the analysis of value of audit from the manufacturer’s perspective shows that she can strictly benefit from auditing her supplier’s actions. To the best of our knowledge, this result has not been documented before in the principal-agent literature under a standard setting where the agent is assumed to be risk-neutral and not protected by limited liability constraints. Second, we find that not only the manufacturer but also the supplier can strictly benefit from audit. Third, the audit enables the manufacturer to customize her contract offerings based on the reliability of the supplier. Finally, by analyzing the impact of problem parameters on the value of audit, we identify the conditions under which an audit would be beneficial for individual supply chain parties as well as total supply chain.

Keywords: supply disruption, adverse selection, moral hazard incentives, audit

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800 The Effect of Tax Avoidance on Firm Value: Evidence from Amman Stock Exchange

Authors: Mohammad Abu Nassar, Mahmoud Al Khalilah, Hussein Abu Nassar

Abstract:

The purpose of this study is to examine whether corporate tax avoidance practices can impact firm value in the Jordanian context. The study employs a quantitative approach using s sample of (124) industrial and services companies listed on the Amman Stock Exchange for the period from 2010 to 2019. Multiple linear regression analysis has been applied to test the study's hypothesis. The study employs effective tax rate and book-tax difference to measure tax avoidance and Tobin's Q factor to measure firm value. The results of the study revealed that tax avoidance practices, when measured using effective tax rates, do not significantly impact firm value. When the book-tax difference is used to measure tax avoidance, the study results showed a negative impact on firm value. The result of the study has not supported the traditional view of tax avoidance as a transfer of wealth from the government to shareholders for industrial and services companies listed on the Amman Stock Exchange, indicating that Jordanian firms should not use tax avoidance strategies to enhance their value.

Keywords: tax avoidance, effective tax rate, book-tax difference, firm value, Amman stock exchange

Procedia PDF Downloads 134
799 Explicit Iterative Scheme for Approximating a Common Solution of Generalized Mixed Equilibrium Problem and Fixed Point Problem for a Nonexpansive Semigroup in Hilbert Space

Authors: Mohammad Farid

Abstract:

In this paper, we introduce and study an explicit iterative method based on hybrid extragradient method to approximate a common solution of generalized mixed equilibrium problem and fixed point problem for a nonexpansive semigroup in Hilbert space. Further, we prove that the sequence generated by the proposed iterative scheme converge strongly to the common solution of generalized mixed equilibrium problem and fixed point problem for a nonexpansive semigroup. This common solution is the unique solution of a variational inequality problem and is the optimality condition for a minimization problem. The results presented in this paper are the supplement, extension and generalization of the previously known results in this area.

Keywords: generalized mixed equilibrium problem, fixed-point problem, nonexpansive semigroup, variational inequality problem, iterative algorithms, hybrid extragradient method

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798 A Finite Element Study of Laminitis in Horses

Authors: Naeim Akbari Shahkhosravi, Reza Kakavand, Helen M. S. Davies, Amin Komeili

Abstract:

Equine locomotion and performance are significantly affected by hoof health. One of the most critical diseases of the hoof is laminitis, which can lead to horse lameness in a severe condition. This disease exhibits the mechanical properties degradation of the laminar junction tissue within the hoof. Therefore, it is essential to investigate the biomechanics of the hoof, focusing specifically on excessive and cumulatively accumulated stresses within the laminar junction tissue. For this aim, the current study generated a novel equine hoof Finite Element (FE) model under dynamic physiological loading conditions and employing a hyperelastic material model. Associated tissues of the equine hoof were segmented from computed tomography scans of an equine forelimb, including the navicular bone, third phalanx, sole, frog, laminar junction, digital cushion, and medial- dorsal- lateral wall areas. The inner tissues were connected based on the hoof anatomy, and the hoof was under a dynamic loading over cyclic strides at the trot. The strain distribution on the hoof wall of the model was compared with the published in vivo strain measurements to validate the model. Then the validated model was used to study the development of laminitis. The ultimate stress tolerated by the laminar junction before rupture was considered as a stress threshold. The tissue damage was simulated through iterative reduction of the tissue’s mechanical properties in the presence of excessive maximum principal stresses. The findings of this investigation revealed how damage initiates from the medial and lateral sides of the tissue and propagates through the hoof dorsal area.

Keywords: horse hoof, laminitis, finite element model, continuous damage

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797 Investigation on Performance of Change Point Algorithm in Time Series Dynamical Regimes and Effect of Data Characteristics

Authors: Farhad Asadi, Mohammad Javad Mollakazemi

Abstract:

In this paper, Bayesian online inference in models of data series are constructed by change-points algorithm, which separated the observed time series into independent series and study the change and variation of the regime of the data with related statistical characteristics. variation of statistical characteristics of time series data often represent separated phenomena in the some dynamical system, like a change in state of brain dynamical reflected in EEG signal data measurement or a change in important regime of data in many dynamical system. In this paper, prediction algorithm for studying change point location in some time series data is simulated. It is verified that pattern of proposed distribution of data has important factor on simpler and smother fluctuation of hazard rate parameter and also for better identification of change point locations. Finally, the conditions of how the time series distribution effect on factors in this approach are explained and validated with different time series databases for some dynamical system.

Keywords: time series, fluctuation in statistical characteristics, optimal learning, change-point algorithm

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796 Effect of Internal Heat Generation on Free Convective Power Law Variable Temperature Past Vertical Plate Considering Exponential Variable Viscosity and Thermal Diffusivity

Authors: Tania Sharmin Khaleque, Mohammad Ferdows

Abstract:

The flow and heat transfer characteristics of a convection with temperature-dependent viscosity and thermal diffusivity along a vertical plate with internal heat generation effect have been studied. The plate temperature is assumed to follow a power law of the distance from the leading edge. The resulting governing two-dimensional equations are transformed using suitable transformations and then solved numerically by using fifth order Runge-Kutta-Fehlberg scheme with a modified version of the Newton-Raphson shooting method. The effects of the various parameters such as variable viscosity parameter β_1, the thermal diffusivity parameter β_2, heat generation parameter c and the Prandtl number Pr on the velocity and temperature profiles, as well as the local skin- friction coefficient and the local Nusselt number are presented in tabular form. Our results suggested that the presence of internal heat generation leads to increase flow than that of without exponentially decaying heat generation term.

Keywords: free convection, heat generation, thermal diffusivity, variable viscosity

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795 Determinants of Inward Foreign Direct Investment: New Evidence from Bangladesh

Authors: Mohammad Maruf Hasan

Abstract:

Foreign Direct Investment (FDI) has been increased at a remarkable position around the globe in which emerging economies are getting more FDI compared to industrialized economies. This study aims to examine the determinants of inward FDI flows in Bangladesh. To estimate the long and short-run impact of the FDI determinants for 1996-2020, we employed the Autoregressive-Distributed Lag (ARDL) model. Results show that: (1) macroeconomic determinants, such as economic growth, infrastructure, and market size, have a significant and strong positive effect.(2) Inflation exchange rate shows insignificant effects, while trade openness has mixed (short-run negative, long-run positive) effects on FDI inflows in both the long and short run. (3) Current institutional determinants rule of law has a positive effect on FDI inflows but is statistically insignificant, political stability has a negative, and the rule of law has a considerable beneficial impact on inflows of FDI. (4) The macroeconomic factors have been determined to impact Bangladesh's FDI inflows. Finally, a stable macroeconomic climate is more effective at luring FDI, as this study confirms. From a policy perspective, this study will help the government and policymakers to make a new investment policy.

Keywords: determinants, FDI, ARDL, Bangladesh

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794 Occupational Cumulative Effective Doses of Radiation Workers in Hamad Medical Corporation in Qatar

Authors: Omar Bobes, Abeer Al-Attar, Mohammad Hassan Kharita, Huda Al-Naemi

Abstract:

The number of radiological examinations has increased steadily in recent years. As a result, the risk of possible radiation-induced consequential damage also increases through continuous, lifelong, and increasing exposure to ionizing radiation. Therefore, radiation dose monitoring in medicine became an essential element of medical practice. In this study, the occupational cumulative doses for radiation workers in Hamad medical corporation in Qatar have been assessed for a period of five years. The number of monitored workers selected for this study was 555 (out of a total of 1250 monitored workers) who have been working continuously -with no interruption- with ionizing radiation over the past five years from 2015 to 2019. The aim of this work is to examine the occupational groups and the activities where the higher radiation exposure occurred and in what order of magnitude. The most exposed group was the nuclear medicine technologist staff, with an average cumulative dose of 8.4 mSv. The highest individual cumulative dose was 9.8 mSv recorded for the PET-CT technologist category.

Keywords: cumulative dose, effective dose, monitoring, occupational exposure, dosimetry

Procedia PDF Downloads 221
793 Green Synthesis of Silver Nanoparticles from Citrus aurantium Aqueous Pollen Extract and Their Antibacterial Activity

Authors: Mohammad Ali Karimi, Hossein Tavallali, Abdolhamid Hatefi-Mehrjardi

Abstract:

Pollen extract of in vitro plants raised of Citrus aurantium as reducer and stabilizer was assessed for the green synthesis of silver nanoparticles (AgNPs). The synthesis of AgNPs was performed at room temperature assisting in solutions by reduction takes place rapidly for 10 min. Surface plasmon resonance (SPR) peaks in UV–Vis spectra indicated the formation of polydispersive AgNPs. Silver ions concentration, pH, temperature and reaction time were optimized in the synthesis of AgNPs. The nanoparticles obtained were characterized by UV-Vis spectrophotometer, transmission electron microscopy (TEM). X-ray diffraction (XRD) and Fourier transform infrared (FTIR) spectroscopy techniques. The synthesized AgNPs were mostly spherical in shape with an average size of 15 nm. XRD study shows that the AgNPs are crystalline in nature with face-centered cubic (fcc) geometry. It shows the significant antibacterial efficacy against Gram-positive (Staphylococcus aureus) and Gram-negative bacteria (Escherichia coli) by disk diffusion method using Mueller-Hinton Agar.

Keywords: green synthesis, Citrus aurantium, silver nanoparticles, antibacterial activity

Procedia PDF Downloads 270
792 Identification and Molecular Characterization of Cryptosporidium Spp. in Pre-Wean Dairy Calves in Mashhad, Northeastern of Iran

Authors: Mohammad Asadpour, Gholamreza Razmi, Gholamreza Mohammadi, Abolghasem Naghibi

Abstract:

Cryptosporidium Spp., protozoan parasites of the phylum Apicomplexa, have a wide spectrum of hosts including humans, domestic animals and wild mammals, birds, reptiles, amphibians and fish. Dairy cattle have been identified in numerous reports as a major source of environmental contamination with this pathogen. In this study, a Polymerase Chain Reaction (PCR), Restriction Fragment Length Polymorphism (RFLP) analysis of the Small-Subunit (SSU) rRNA gene was used to detect and identify Cryptosporidium Spp. in 300 fecal specimens from 1 to 30 days pre-wean calves in 10 farms in Mashhad, Iran. Eighty five (28.3%) and forty five (15%) of the specimens were positive for Cryptosporidium by microscopic and PCR examination respectively. Restriction digestion of the PCR products by VSPI and Ssp1 restriction enzymes and analysis of sequence data revealed the presence of C. parvum, bovine genotype in all isolates. Our findings suggest that cattle can be a source of Cryptosporidial infections for humans and animals in Mashhad area. This is the first published description of Cryptosporidium sub genotyping in Mashhad.

Keywords: cryptosporidium, genotype, dairy calves, 18S rRNA, Mashhad

Procedia PDF Downloads 399
791 Finding the Optimal Meeting Point Based on Travel Plans in Road Networks

Authors: Mohammad H. Ahmadi, Vahid Haghighatdoost

Abstract:

Given a set of source locations for a group of friends, and a set of trip plans for each group member as a sequence of Categories-of-Interests (COIs) (e.g., restaurant), and finally a specific COI as a common destination that all group members will gather together, in Meeting Point Based on Trip Plans (MPTPs) queries our goal is to find a Point-of-Interest (POI) from different COIs, such that the aggregate travel distance for the group is minimized. In this work, we considered two cases for aggregate function as Sum and Max. For solving this query, we propose an efficient pruning technique for shrinking the search space. Our approach contains three steps. In the first step, it prunes the search space around the source locations. In the second step, it prunes the search space around the centroid of source locations. Finally, we compute the intersection of all pruned areas as the final refined search space. We prove that the POIs beyond the refined area cannot be part of optimal answer set. The paper also covers an extensive performance study of the proposed technique.

Keywords: meeting point, trip plans, road networks, spatial databases

Procedia PDF Downloads 166
790 The Role of Islamic Social Finance in Mitigating the Poverty Levels in the Post-Pandemic Period

Authors: Mohammad Enayet Hossain, Nur Farhah Mahadi

Abstract:

The global COVID-19 pandemic has contaminated millions of people at a startling rate. The COVID-19 pandemic came out of mediocre and has since spread all over the world, causing to record 5 million deaths worldwide in just a few months. The economic crisis has triggered a global contraction, leading to an economic collapse expected over 2020-2021. This study examines whether Islamic social finance can effectively mitigate the dangers of humanitarian catastrophes. The study provides a multirange method for maximizing the advantage of Islamic social financings tools such as zakat and waqf. The information, documents, and data for this study are gathered using a qualitative method. The study employed ongoing research, literature review, news stories, reports, and trusted online sources. Eventually, this may add to knowledge by examining the role of Islamic social finance in the current Covid-19 crisis. The findings have consequences for governments and policymakers who want to solve the COVID-19 problem with Islamic social finance ideas and solutions, thereby enhancing people's social well-being and the global economy's development.

Keywords: covid-19 pandemic, Islamic social finance, zakat, waqf

Procedia PDF Downloads 91
789 Rising of Single and Double Bubbles during Boiling and Effect of Electric Field in This Process

Authors: Masoud Gholam Ale Mohammad, Mojtaba Hafezi Birgani

Abstract:

An experimental study of saturated pool boiling on a single artificial nucleation site without and with the application of an electric field on the boiling surface has been conducted. N-pentane is boiling on a copper surface and is recorded with a high speed camera providing high quality pictures and movies. The accuracy of the visualization allowed establishing an experimental bubble growth law from a large number of experiments. This law shows that the evaporation rate is decreasing during the bubble growth, and underlines the importance of liquid motion induced by the preceding bubble. Bubble rise is therefore studied: once detached, bubbles accelerate vertically until reaching a maximum velocity in good agreement with a correlation from literature. The bubbles then turn to another direction. The effect of applying an electric field on the boiling surface in finally studied. In addition to changes in the bubble shape, changes are also shown in the liquid plume and the convective structures above the surface. Lower maximum rising velocities were measured in the presence of electric fields, especially with a negative polarity.

Keywords: single and double bubbles, electric field, boiling, rising

Procedia PDF Downloads 211