Search results for: green accounting
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2800

Search results for: green accounting

1510 Energy Justice and Economic Growth

Authors: Marinko Skare, Malgorzata Porada Rochon

Abstract:

This paper study the link between energy justice and economic growth. The link between energy justice and growth has not been extensively studied. Here we study the impact and importance of energy justice, as a part of the energy transition process, on economic growth. Our study shows energy justice growth is an important determinant of economic growth and development that should be addressed at the industry and economic levels. We use panel data modeling and causality testing to research the empirical link between energy justice and economic growth. Industry and economy-level policies designed to support energy justice initiatives are beneficial to economic growth. Energy justice is a necessary condition for green growth and sustainability targets.

Keywords: energy justice, economic growth, panel data, energy transition

Procedia PDF Downloads 116
1509 A Value-Oriented Metamodel for Small and Medium Enterprises’ Decision Making

Authors: Romain Ben Taleb, Aurélie Montarnal, Matthieu Lauras, Mathieu Dahan, Romain Miclo

Abstract:

To be competitive and sustainable, any company has to maximize its value. However, unlike listed companies that can assess their values based on market shares, most Small and Medium Enterprises (SMEs) which are non-listed cannot have direct and live access to this critical information. Traditional accounting reports only give limited insights to SME decision-makers about the real impact of their day-to-day decisions on the company’s performance and value. Most of the time, an SME’s financial valuation is made one time a year as the associated process is time and resource-consuming, requiring several months and external expertise to be completed. To solve this issue, we propose in this paper a value-oriented metamodel that enables real-time and dynamic assessment of the SME’s value based on the large definition of their assets. These assets cover a wider scope of resources of the company and better account for immaterial assets. The proposal, which is illustrated in a case study, discusses the benefits of incorporating assets in the SME valuation.

Keywords: SME, metamodel, decision support system, financial valuation, assets

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1508 Fair Value Implementation of Financial Asset: Evidence in Indonesia’s Banking Sector

Authors: Alhamdi Alfi Fajri

Abstract:

The purpose of this study is to analyze and to give empirical proof about the effect of fair value implementation on financial asset against information asymmetry in Indonesia’s banking sector. This research tested the effect of fair value implementation on financial asset based on Statement of Financial Accounting Standard (PSAK) No. 55 and the fair value reliability measurement based on PSAK No. 60 against level of information asymmetry. The scope of research is Indonesia’s banking sector. The test’s result shows that the use of fair value based on PSAK No. 55 is significantly associated with information asymmetry. This positive relation is higher than the amortized cost implementation on financial asset. In addition, the fair value hierarchy based on PSAK No. 60 is significantly associated with information asymmetry. This research proves that the more reliable measurement of fair value on financial asset, the more observable fair value measurement and reduces level of information asymmetry.

Keywords: fair value, PSAK No. 55, PSAK No. 60, information asymmetry, bank

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1507 Nonlinear Interaction of Free Surface Sloshing of Gaussian Hump with Its Container

Authors: Mohammad R. Jalali

Abstract:

Movement of liquid with a free surface in a container is known as slosh. For instance, slosh occurs when water in a closed tank is set in motion by a free surface displacement, or when liquid natural gas in a container is vibrated by an external driving force, such as an earthquake or movement induced by transport. Slosh is also derived from resonant switching of a natural basin. During sloshing, different types of motion are produced by energy exchange between the liquid and its container. In present study, a numerical model is developed to simulate the nonlinear even harmonic oscillations of free surface sloshing of an initial disturbance to the free surface of a liquid in a closed square basin. The response of the liquid free surface is affected by amplitude and motion frequencies of its container; therefore, sloshing involves complex fluid-structure interactions. In the present study, nonlinear interaction of free surface sloshing of an initial Gaussian hump with its uneven container is predicted numerically. For this purpose, Green-Naghdi (GN) equations are applied as governing equation of fluid field to produce nonlinear second-order and higher-order wave interactions. These equations reduce the dimensions from three to two, yielding equations that can be solved efficiently. The GN approach assumes a particular flow kinematic structure in the vertical direction for shallow and deep-water problems. The fluid velocity profile is finite sum of coefficients depending on space and time multiplied by a weighting function. It should be noted that in GN theory, the flow is rotational. In this study, GN numerical simulations of initial Gaussian hump are compared with Fourier series semi-analytical solutions of the linearized shallow water equations. The comparison reveals that satisfactory agreement exists between the numerical simulation and the analytical solution of the overall free surface sloshing patterns. The resonant free surface motions driven by an initial Gaussian disturbance are obtained by Fast Fourier Transform (FFT) of the free surface elevation time history components. Numerically predicted velocity vectors and magnitude contours for the free surface patterns indicate that interaction of Gaussian hump with its container has localized effect. The result of this sloshing is applicable to the design of stable liquefied oil containers in tankers and offshore platforms.

Keywords: fluid-structure interactions, free surface sloshing, Gaussian hump, Green-Naghdi equations, numerical predictions

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1506 Sustainable Desert Traditional Architecture of the Central Region of Saudi Arabia

Authors: Hisham Mortada

Abstract:

For thousands of years mud houses have represented the practical wisdom and spirituality of people, particularly those of desert regions, who learned how to use local materials to build homes that fitted the environmental and cultural conditions which they lived in. As a case study, the central region of Saudi Arabia exhibits a tradition of earth architecture that is unique in style, culture and sustainability. Aiming to contribute towards the local debate of the suitability of the traditional mud architecture for today’s lifestyle of Saudis, this paper explores the sustainable nature of the traditional adobe architecture of this hot arid region from environmental, social and technical points of view.

Keywords: desert architecture, alternative materials, Saudi Arabia, arid climate, green architecture

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1505 Utilization of Bio-Glycerol to Synthesize Fuel Additive in Presence of Modified Mesoporous Heterogeneous Catalysts

Authors: Ala’a H. Al-Muhtaseb, Farrukh Jamil, Sandeep K. Saxena

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The fast growth rate of energy consumption along with world population expected to demand 50% more energy by 2030 than nowadays. At present, the energy demand is mostly provided by limited fossil fuel sources such as oil, natural gas, and coal that are resulting in dramatic increase in CO2 emissions from combustion of fossil fuels. The growth of the biodiesel industry over the last decade has resulted in a price drop because glycerol is obtained as a by-product during transesterification of vegetable oil or animal fats, which accounts for one tenth of every gallon of biodiesel produced. The production of oxygenates from glycerol gains much importance due to the excellent diesel-blending property of the oxygenates that not only improve the quality of the fuel but also increases the overall yield of the biodiesel in helping to meet the target for energy production from renewable sources for transport in the energy utilization directives. The reaction of bio-glycerol with bio-acetone was carried out in a magnetically stirred two necked round bottom flaskS. Condensation of bio-glycerol with acetone in the presence of various modified forms of beta zeolite has been done for synthesizing solketal (AB-2 modified with nitric acid, AB-3 modified with oxalic acid). Among all modified forms of beta zeolite, AB-2 showed the best performance for maximum glycerol conversion 94.26 % with 94.21 % solketal selectivity and minimum acetal formation 0.05 %. The physiochemical properties of parent beta zeolite and all its modified forms were analyzed by XRD, SEM, TEM, BET, FTIR and TPD. It has been revealed that AB-2 catalysts with high pore volume and surface area gave high glycerol conversion with maximum solketal selectivity. Despite this, the crystallinity of AB-3 was lower than AB-2 which helps to provide the shorter path length for reactants and product but due high pore volume AB-2 was preferred which gave maximum bio-glycerol conversion. Temperature does matter the glycerol conversion and selectivity of solketal, as it increases from 40 ºC to 60 ºC the conversion of glycerol rises from 80.04 % to 94.26 % and selectivity of solketal from 80.0 % to 94.21 % but further increase in temperature to 100 ºC glycerol conversion reduced to 93.06 % and solketal selectivity to 92.08 %. AB-2 was found to be highly stable as up to 4 repeated experimental runs there was less than 10% decrease in its activity. This process offers an attractive route for converting bio-glycerol, the main by-product of biodiesel to solketal with bio-acetone; a value-added green product with potential industrial applications as a valuable green fuel additive or combustion promoter for gasoline/diesel engines.

Keywords: beta-zeolite, bio-glycerol, catalyst, solketal

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1504 Minority Students' Attitudes on Preferential Policies for Ethnic Minorities in China: Case Study of an Institute of Education for Ethnic Minorities

Authors: Xiaoxu Liu, Yuwen Chen

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In this study, we investigated ethnic minority students’ perception of the implementation of preferential policies in China. Using a mixed methods design, we surveyed 320 students from an institute of education for ethnic minorities and conducted further in-depth interviews with seven respondents. Although interviewees were from 30 ethnic groups, most of them were from mainstream high schools. We found that minority students from preparatory classes have an overall positive attitude towards preferential policies and preparatory class but lack sense of belonging to the university for various reasons. Findings indicate that although preparatory class is regarded as being helpful for minority students’ academic development, there are differences of attitude mainly depending on the high schools they graduated from and their ethnic identities. Our analyses suggest that ethnicity, high school graduated from, hometown and family income are more important than gender, religion, and political affiliation when accounting for their perceptions of the implementation of preferential policies in China.

Keywords: Chinese minority education, higher education, preferential policies, survey analysis

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1503 AG Loaded WO3 Nanoplates for Photocatalytic Degradation of Sulfanilamide and Bacterial Removal under Visible Light

Authors: W. Y. Zhu, X. L. Yan, Y. Zhou

Abstract:

Sulfonamides (SAs) are extensively used antibiotics; photocatalysis is an effective, way to remove the SAs from water driven by solar energy. Here we used WO3 nanoplates and their Ag heterogeneous as photocatalysts to investigate their photodegradation efficiency against sulfanilamide (SAM) which is the precursor of SAs. Results showed that WO3/Ag composites performed much better than pure WO3 where the highest removal rate was 96.2% can be achieved under visible light irradiation. Ag as excellent antibacterial agent also endows certain antibacterial efficiency to WO3, and 100% removal efficiency could be achieved in 2 h under visible light irradiation for all WO3/Ag composites. Generally, WO3/Ag composites are very effective photocatalysts with potentials in practical applications which mainly use cheap, clean and green solar energy as energy source.

Keywords: antibacterial, photocatalysis, semiconductor, sulfanilamide

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1502 Green Synthesis of Nanosilver-Loaded Hydrogel Nanocomposites for Antibacterial Application

Authors: D. Berdous, H. Ferfera-Harrar

Abstract:

Superabsorbent polymers (SAPs) or hydrogels with three-dimensional hydrophilic network structure are high-performance water absorbent and retention materials. The in situ synthesis of metal nanoparticles within polymeric network as antibacterial agents for bio-applications is an approach that takes advantage of the existing free-space into networks, which not only acts as a template for nucleation of nanoparticles, but also provides long term stability and reduces their toxicity by delaying their oxidation and release. In this work, SAP/nanosilver nanocomposites were successfully developed by a unique green process at room temperature, which involves in situ formation of silver nanoparticles (AgNPs) within hydrogels as a template. The aim of this study is to investigate whether these AgNPs-loaded hydrogels are potential candidates for antimicrobial applications. Firstly, the superabsorbents were prepared through radical copolymerization via grafting and crosslinking of acrylamide (AAm) onto chitosan backbone (Cs) using potassium persulfate as initiator and N,N’-methylenebisacrylamide as the crosslinker. Then, they were hydrolyzed to achieve superabsorbents with ampholytic properties and uppermost swelling capacity. Lastly, the AgNPs were biosynthesized and entrapped into hydrogels through a simple, eco-friendly and cost-effective method using aqueous silver nitrate as a silver precursor and curcuma longa tuber-powder extracts as both reducing and stabilizing agent. The formed superabsorbents nanocomposites (Cs-g-PAAm)/AgNPs were characterized by X-ray Diffraction (XRD), UV-visible Spectroscopy, Attenuated Total reflectance Fourier Transform Infrared Spectroscopy (ATR-FTIR), Inductively Coupled Plasma (ICP), and Thermogravimetric Analysis (TGA). Microscopic surface structure analyzed by Transmission Electron Microscopy (TEM) has showed spherical shapes of AgNPs with size in the range of 3-15 nm. The extent of nanosilver loading was decreased by increasing Cs content into network. The silver-loaded hydrogel was thermally more stable than the unloaded dry hydrogel counterpart. The swelling equilibrium degree (Q) and centrifuge retention capacity (CRC) in deionized water were affected by both contents of Cs and the entrapped AgNPs. The nanosilver-embedded hydrogels exhibited antibacterial activity against Escherichia coli and Staphylococcus aureus bacteria. These comprehensive results suggest that the elaborated AgNPs-loaded nanomaterials could be used to produce valuable wound dressing.

Keywords: antibacterial activity, nanocomposites, silver nanoparticles, superabsorbent Hydrogel

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1501 Relative Composition of Executive Compensation Packages, Corporate Governance and Financial Reporting Quality

Authors: Philemon Rakoto

Abstract:

Most executive compensation packages consist of four major components: base fixed salary, annual and long-term non-equity incentive plans, share-based and option-based awards and pension value. According to agency theory, the relative composition of executive compensation packages is one of the mechanisms that firms use to align the interests of executives and shareholders in order to mitigate agency costs. This paper tests the effect of the relative composition of executive compensation packages on financial reporting quality. Financial reporting quality is measured by the value relevance of accounting earnings. Corporate governance is a moderating variable in the model. Using data from Canadian firms composing S&P/TSX index of the year 2013 and governance scores based on Board Games, the analysis shows that, only for firms with good governance, there is an optimal level of the proportion of executive equity-based compensation in relation to total compensation that enhances the quality of financial reporting.

Keywords: Canada, corporate governance, executive compensation packages, financial reporting quality

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1500 Role of Renewable Energy in Foreign Policy of China

Authors: Alina Gilmanova

Abstract:

China’s dependency on coal for energy is causing pollution in China and abroad. To supply the increasing energy demand and being under the pressure from international society to reduce the emissions, China was pushed to develop renewable energy. The increasing subsidies in Renewable energy sources (RES) led not only to the price-cutting but also affecting the international trade in green technology sector. In order to evaluate the role of RES in foreign policy of China, I am going to give an (i) overview of RES development in China and examine the cooperation between China and (ii) developed, (ii) developing and emerging countries. The conclusive remarks are intended to address the question of how the present Chinese renewable energy development is impacting its foreign policy and international society.

Keywords: renewable energy, China, foreign affairs, brics, cooperation

Procedia PDF Downloads 641
1499 The Determinants of Voluntary Disclosure in Croatia

Authors: Zeljana Aljinovic Barac, Marina Granic, Tina Vuko

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Study investigates the level and extent of voluntary disclosure practice in Croatia. The research was conducted on the sample of 130 medium and large companies. Findings indicate that two thirds of the companies analysed disclose below-average number of additional information. The explanatory analyses has shown that firm size, listing status and industrial sector significantly and positively affect the level and extent of voluntary disclosure in the annual report of Croatian companies. On the other hand, profitability and ownership structure were found statistically insignificant. Unlike previous studies, this paper deals with level of voluntary disclosure of medium and large companies, as well as companies whose shares are not listed on the organized capital market, which can be found as our contribution. Also, the research makes contribution by providing the insights into voluntary disclosure practices in Croatia, as a case of macro-oriented accounting system economy, i.e. bank oriented economy with an emerging capital market.

Keywords: annual report, Croatian companies, disclosure index, voluntary disclosure

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1498 Resonant Tunnelling Diode Output Characteristics Dependence on Structural Parameters: Simulations Based on Non-Equilibrium Green Functions

Authors: Saif Alomari

Abstract:

The paper aims at giving physical and mathematical descriptions of how the structural parameters of a resonant tunnelling diode (RTD) affect its output characteristics. Specifically, the value of the peak voltage, peak current, peak to valley current ratio (PVCR), and the difference between peak and valley voltages and currents ΔV and ΔI. A simulation-based approach using the Non-Equilibrium Green Function (NEGF) formalism based on the Silvaco ATLAS simulator is employed to conduct a series of designed experiments. These experiments show how the doping concentration in the emitter and collector layers, their thicknesses, and the width of the barriers and the quantum well influence the above-mentioned output characteristics. Each of these parameters was systematically changed while holding others fixed in each set of experiments. Factorial experiments are outside the scope of this work and will be investigated in future. The physics involved in the operation of the device is thoroughly explained and mathematical models based on curve fitting and underlaying physical principles are deduced. The models can be used to design devices with predictable output characteristics. These models were found absent in the literature that the author acanned. Results show that the doping concentration in each region has an effect on the value of the peak voltage. It is found that increasing the carrier concentration in the collector region shifts the peak to lower values, whereas increasing it in the emitter shifts the peak to higher values. In the collector’s case, the shift is either controlled by the built-in potential resulting from the concentration gradient or the conductivity enhancement in the collector. The shift to higher voltages is found to be also related to the location of the Fermi-level. The thicknesses of these layers play a role in the location of the peak as well. It was found that increasing the thickness of each region shifts the peak to higher values until a specific characteristic length, afterwards the peak becomes independent of the thickness. Finally, it is shown that the thickness of the barriers can be optimized for a particular well width to produce the highest PVCR or the highest ΔV and ΔI. The location of the peak voltage is important in optoelectronic applications of RTDs where the operating point of the device is usually the peak voltage point. Furthermore, the PVCR, ΔV, and ΔI are of great importance for building RTD-based oscillators as they affect the frequency response and output power of the oscillator.

Keywords: peak to valley ratio, peak voltage shift, resonant tunneling diodes, structural parameters

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1497 Classification of Red, Green and Blue Values from Face Images Using k-NN Classifier to Predict the Skin or Non-Skin

Authors: Kemal Polat

Abstract:

In this study, it has been estimated whether there is skin by using RBG values obtained from the camera and k-nearest neighbor (k-NN) classifier. The dataset used in this study has an unbalanced distribution and a linearly non-separable structure. This problem can also be called a big data problem. The Skin dataset was taken from UCI machine learning repository. As the classifier, we have used the k-NN method to handle this big data problem. For k value of k-NN classifier, we have used as 1. To train and test the k-NN classifier, 50-50% training-testing partition has been used. As the performance metrics, TP rate, FP Rate, Precision, recall, f-measure and AUC values have been used to evaluate the performance of k-NN classifier. These obtained results are as follows: 0.999, 0.001, 0.999, 0.999, 0.999, and 1,00. As can be seen from the obtained results, this proposed method could be used to predict whether the image is skin or not.

Keywords: k-NN classifier, skin or non-skin classification, RGB values, classification

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1496 Synthesis and D.C. Conductivity Measurements of Polyaniline/CopperOxide Nanocomposites

Authors: L. N. Shubha, P. Madhusudana Rao

Abstract:

The Polyaniline / Copper Oxide(PANI / CuO) nanocomposite was prepared by solution mixing of prepared Polyaniline and copper Oxide in Dimethyl sulfoxide (DMSO). The synthesis involved the formation of dark green colored Polyaniline-Copper Oxide nanocomposite. The synthesized polymer nano composites were characterized by XRD, FTIR, SEM and UV-Visible Spectroscopy. The characteristic peaks in XRD, FTIR and UV-Visible spectra confirmed the presence of CuO in the polymer structure. SEM analysis revealed formation of PANI/CuO nano composite The D.C. conductivity measurements were performed using two probe method for various temperatures.

Keywords: polyaniline/copper oxide (PANI/CuO) nanocomposite, XRD, SEM, FTIRand DC- conductivity, UV-visible spectra

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1495 Biophotovoltaics in 3D: Simplifying Concepts

Authors: Mary Booth

Abstract:

Biophotovoltaics is a method of green energy generation derived from exposing plants to lights. Its vast potential is hampered by the public’s relative ignorance of its existence. This work aims to formalize the principles of the physical processes of biophotovoltaics into a comprehensible visual software model, thus amplifying the human thought process. The methods used involve initially crafting a scale model of a working biophotovoltaic system from household materials inspired by the work of Paolo Bombelli. The scale model is then programmed into a system-level simulation, wherein a 3D animation dissects the system and its general energy generation process. The completed 3D system-level simulation ultimately creates a simplified visual understanding of the complex principles of the biophotovoltaic system.

Keywords: 3D, biophotovoltaics, render

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1494 The Valuation of Equity Book Value and Net Income of Financial Firms in Times of Financial Crisis

Authors: Sami Adwan, Alaa Alhaj Ismail, Claudia Girardone

Abstract:

This paper examines the changes in the value relevance of book value of equity and net income of financial firms over the crisis period. It also examines how these changes vary with three variables, namely, fair value exposure, ownership concentration, and regulatory capital ratios. Using a sample of financial firms operating in the European Economic Area over 2005-2011, our findings suggest that the value relevance of book value of equity increases while that of net income decreases during the financial crisis. We find that more exposure to fair value accounting mitigates the impact of the crisis on the value relevance of book value of equity and net income. We also find that more concentrated ownership appears to have a mitigating impact on the changes in the value relevance of both book value of equity and net income in times of financial crisis. Finally, we find evidence that the level of regulatory capital ratios tends to have an attenuating effect on the changes in the value relevance of net income (but not book value of equity) in times of financial crisis.

Keywords: value relevance, financial crisis, financial firms, fair value, ownership concentration, regulatory capital

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1493 Tourism Related Activities and Floating Garden in Inle Lake, Myanmar

Authors: Thel Phyu Phyu Soe

Abstract:

Myanmar started its new political movement in 2011, opening up to trade, encouraging foreign investment, deepening its financial sectors. The tourism is one of the key sectors to make reform process from the perspective of green economy and green growth. The Inle Lake, second largest lake, famous for broad diversity of cultural and natural assets, become one of the country’s main tourism destination. In the study area, local livelihoods are based on a combination of farming (mainly floating garden) wage labor, tourism, and small business. But the Inle lake water body or water surface area decreased by 96.44 km² within 20 years, from 67.98 km² in 1990 to 56.63 km² in 2010. Floating garden cultivation (hydro phonic farm) is a distinguished characteristic of Inle Lake. Two adjacent villages (A and B) were selected to compare the relationship between tourism access and agricultural production. Ground truthing, focus group discussion, and in-depth questionnaires with floating gardeners were carried out. In A village, 57% of the respondents relied tourism as their major income sources, while almost all the households in B village relied floating gardens as major livelihood. Both satellite image interpretation and community studies highlighted that around 80% of the floating garden become fallow after severe drought in 2010 and easy income access to tourism related activities. The villagers can get 20-30 US$ for round trip guiding to major tourist attraction places.Even though tourism is the major livelihood options for the A village, the poorest households (less than 1500 US$ per year) are those who didn’t own transportation property for tourism related activities. In B village, more than 70% of the households relied floating gardens as their major income sources and less participated in tourism related activities because they don’t have motorboat stand connected to the major tourist attraction areas. Access to tourism related activities (having boat stand where they can guide tourists by boat and sell local products and souvenirs) have much impacted on changes in local people livelihood options. However, tourism may have impacts that are beneficial for one group of a society, but which are negative for another. Income inequality and negative impacts can only be managed effectively if they have been identified, measured and evaluated. The severe drought in 2010, instability of lake water level, high expenses for agriculture assisted the local people to participate in easy access tourism related activities.

Keywords: diminishing, floating garden, livelihood, tourism-related income

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1492 Real-Time Quantitative Polymerase Chain Reaction Assay for the Detection of microRNAs Using Bi-Directional Extension Sequences

Authors: Kyung Jin Kim, Jiwon Kwak, Jae-Hoon Lee, Soo Suk Lee

Abstract:

MicroRNAs (miRNA) are a class of endogenous, single-stranded, small, and non-protein coding RNA molecules typically 20-25 nucleotides long. They are thought to regulate the expression of other genes in a broad range by binding to 3’- untranslated regions (3’-UTRs) of specific mRNAs. The detection of miRNAs is very important for understanding of the function of these molecules and in the diagnosis of variety of human diseases. However, detection of miRNAs is very challenging because of their short length and high sequence similarities within miRNA families. So, a simple-to-use, low-cost, and highly sensitive method for the detection of miRNAs is desirable. In this study, we demonstrate a novel bi-directional extension (BDE) assay. In the first step, a specific linear RT primer is hybridized to 6-10 base pairs from the 3’-end of a target miRNA molecule and then reverse transcribed to generate a cDNA strand. After reverse transcription, the cDNA was hybridized to the 3’-end which is BDE sequence; it played role as the PCR template. The PCR template was amplified in an SYBR green-based quantitative real-time PCR. To prove the concept, we used human brain total RNA. It could be detected quantitatively in the range of seven orders of magnitude with excellent linearity and reproducibility. To evaluate the performance of BDE assay, we contrasted sensitivity and specificity of the BDE assay against a commercially available poly (A) tailing method using miRNAs for let-7e extracted from A549 human epithelial lung cancer cells. The BDE assay displayed good performance compared with a poly (A) tailing method in terms of specificity and sensitivity; the CT values differed by 2.5 and the melting curve showed a sharper than poly (A) tailing methods. We have demonstrated an innovative, cost-effective BDE assay that allows improved sensitivity and specificity in detection of miRNAs. Dynamic range of the SYBR green-based RT-qPCR for miR-145 could be represented quantitatively over a range of 7 orders of magnitude from 0.1 pg to 1.0 μg of human brain total RNA. Finally, the BDE assay for detection of miRNA species such as let-7e shows good performance compared with a poly (A) tailing method in terms of specificity and sensitivity. Thus BDE proves a simple, low cost, and highly sensitive assay for various miRNAs and should provide significant contributions in research on miRNA biology and application of disease diagnostics with miRNAs as targets.

Keywords: bi-directional extension (BDE), microRNA (miRNA), poly (A) tailing assay, reverse transcription, RT-qPCR

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1491 A Study on the Relation between Auditor Rotation and Audit Quality in Iranian Firms

Authors: Bita Mashayekhi, Marjan Fayyazi, Parisa Sefati

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Audit quality is a popular topic in accounting and auditing research because recent decades’ financial crises reduce the reliability of financial reports to public investors and cause significant doubt about the audit profession. Therefore, doing research to identify effective factors in improving audit quality is necessary for bringing back public investors’ trust to financial statements as well as audit reports. In this study, we explore the relationship between audit rotation and audit quality. For this purpose, we employ the Duff (2009) model of audit quality to measure audit quality and use a questionnaire survey of 27 audit service quality attributes. Our results show that there is a negative relationship between auditor’s rotation and audit quality as we consider the auditor’s reputation, capability, assurance, experience, and responsiveness as surrogates for audit quality. There is no evidence for verifying a same relationship when we use the auditor’s independence and expertise for measuring audit quality.

Keywords: audit quality, auditor’s rotation, reputation, capability, assurance, experience, responsiveness, independence, expertise

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1490 Banking and Accounting Analysis Researches Effect on Environment

Authors: Marina Magdy Naguib Karas

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New methods of providing banking services to the customer have been introduced, such as online banking. Banks have begun to consider electronic banking (e-banking) as a way to replace some traditional branch functions by using the Internet as a new distribution channel. Some consumers have at least one account at multiple banks and access these accounts through online banking. To check their current net worth, clients need to log into each of their accounts, get detailed information, and work toward consolidation. Not only is it time-consuming, but it is also a repeatable activity with a certain frequency. To solve this problem, the concept of account aggregation was added as a solution. Account consolidation in e-banking as a form of electronic banking appears to build a stronger relationship with customers. An account linking service is generally referred to as a service that allows customers to manage their bank accounts held at different institutions via a common online banking platform that places a high priority on security and data protection. The article provides an overview of the account aggregation approach in e-banking as a new service in the area of e-banking.

Keywords: compatibility, complexity, mobile banking, observation, risk banking technology, Internet banks, modernization of banks, banks, account aggregation, security, enterprise development

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1489 Microplastics in Two Bivalves of The Bay of Bengal Coast, Bangladesh

Authors: Showmitra Chowdhury, M. Shahadat Hossain, S. M. Sharifuzzaman, Sayedur Rahman Chowdhury, Subrata Sarker, M. Shah Nawaz Chowdhury

Abstract:

Microplastics were identified in mussel (Pernaviridis) and Oyster (Crassostrea madrasensis) from the south east coast of Bangladesh. Samples were collected from four sites of the coast based on their availability, and gastrointestinal tracts were assessed following isolation, floatation, filtration, microscopic observation, and polymer identification by micro-Fourier Transformed Infrared Spectroscope (μ-FTIR) for microplastics determination. A total of 1527 microplastics were identified from 130 samples. The amount of microplastics varied from 0.66 to 3.10 microplastics/g and from 3.20 to 27.60 items/individual. Crassostrea madrasensiscontained on average 1.64 items/g and exhibited the highest level of microplastics by weight. Fiber was the most dominant type, accounting for 72% of total microplastics. Polyethylene, polypropylene, polystyrene, polyester, and nylon were the major polymer types. In both species, transparent/ black color and filamentous shape was dominant. The most common size ranges from 0.005 to 0.25mm and accounted for 39% to 67%. The study revealed microplastics pollution is widespread and relatively high in the bivalves of Bangladesh.

Keywords: microplastics, bivalves, mussel, oyster, bay of bengal, Bangladesh

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1488 Role of Selenite and Selenate Uptake by Maize Plants in Chlorophyll A and B Content

Authors: F. Garousi, S. Veres, É. Bódi, S. Várallyay, B. Kovács

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Extracting and determining chlorophyll pigments (chlorophyll a and b) in green leaves are the procedures based on the solvent extraction of pigments in samples using N,N-dimethylformamide as the extractant. In this study, two species of soluble inorganic selenium forms, selenite (Se( IV)) and selenate (Se( VI)) at different concentrations were investigated on maize plants that were growing in nutrient solutions during 2 weeks and at the end of the experiment, amounts of chlorophyll a and b for first and second leaves of maize were measured. In accordance with the results we observed that our regarded Se concentrations in both forms of Se( IV) and Se( VI) were not effective on maize plants’ chlorophyll a and b significantly although high level of 3 mg.kg-1 Se( IV) had negative affect on growth of the samples that had been treated by it but about Se( VI) samples we did not observe this state and our different considered Se( VI) concentrations were not toxic for maize plants.

Keywords: maize, sodium selenate, sodium selenite, chlorophyll a and b

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1487 Evaluation of Rehabilitation in Ischemic Stroke

Authors: Amirmohammad Dahouri

Abstract:

Each year, more than 795,000 individuals in the United States grieve a stroke, and by 2030, it is predictable that 4% of the U.S. people will have had a stroke. Ischemic stroke, accounting for about 80% of all strokes, is one of the main causes of disability. The goal of stroke rehabilitation is to help patients return to physical and mental functions and relearn the required aids to living everyday life. This flagging has an adverse effect on patients’ quality of life and affects their daily living activities. In recent years, the rehabilitation of ischemic stroke attractions more attention in the world. A review of the rudimentary perceptions of stroke rehabilitation that are price stressing to all specialists who delicacy patients with stroke. Ideas are made for patients on how to functionally manage daily activities after they have qualified for a stroke. It is vital for home healthcare clinicians to understand the process from acute events to medical equilibrium and rehabilitation to adaptation. Different sources such as Pub Med Google Scholar and science direct have been used and various contemporary articles in this era have been analyzed. The care plan must also foundation actual actions to protect against recurrent stroke, as stroke patients are generally at significant risk for further ischemic or hemorrhagic attacks. Here, we review evidence of rehabilitation in treating post-stroke impairment.

Keywords: rehabilitation, stroke, ischemic, hemorrhagic, brain

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1486 Smart Structures for Cost Effective Cultural Heritage Preservation

Authors: Tamara Trček Pečak, Andrej Mohar, Denis Trček

Abstract:

This article investigates the latest technological means, which deploy smart structures that are based on (advanced) wireless sensors technologies and ubiquitous computing in general in order to support the above mentioned decision making. Based on two years of in-field research experiences it gives their analysis for these kinds of purposes and provides appropriate architectures and architectural solutions. Moreover, the directions for future research are stated, because these technologies are currently the most promising ones to enable cost-effective preservation of cultural heritage not only in uncontrolled places, but also in general.

Keywords: smart structures, wireless sensors, sensors networks, green computing, cultural heritage preservation, monitoring, cost effectiveness

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1485 The Potential and Economic Viability Analysis of Grid-Connected Solar PV Power in Kenya

Authors: Remember Samu, Kathy Kiema, Murat Fahrioglu

Abstract:

This present study is aimed at minimizing the dependence on fossil fuels thus reducing greenhouse gas (GHG) emissions and also to curb for the rising energy demands in Kenya. In this analysis, 35 locations were each considered for their techno-economic potential of installation of a 10MW grid-connected PV plant. The sites are scattered across the country but are mostly concentrated in the eastern region and were selected based on their accessibility to the national grid and availability of their meteorological parameters from NASA Solar Energy Dataset. RETScreen software 4.0 version will be employed for the analysis in this present paper. The capacity factor, simple payback, equity payback, the net present value (NPV), annual life cycle savings, energy production cost, net annual greenhouse gas emission reduction and the equivalent barrels of crude oil not consumed are outlined. Energy accounting is performed and compared to the existing grid tariff for an effective feasibility argument of this 10MW grid-connected PV power system.

Keywords: photovoltaics, project viability analysis, PV module, renewable energy

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1484 Suspended Sediment Concentration and Water Quality Monitoring Along Aswan High Dam Reservoir Using Remote Sensing

Authors: M. Aboalazayem, Essam A. Gouda, Ahmed M. Moussa, Amr E. Flifl

Abstract:

Field data collecting is considered one of the most difficult work due to the difficulty of accessing large zones such as large lakes. Also, it is well known that the cost of obtaining field data is very expensive. Remotely monitoring of lake water quality (WQ) provides an economically feasible approach comparing to field data collection. Researchers have shown that lake WQ can be properly monitored via Remote sensing (RS) analyses. Using satellite images as a method of WQ detection provides a realistic technique to measure quality parameters across huge areas. Landsat (LS) data provides full free access to often occurring and repeating satellite photos. This enables researchers to undertake large-scale temporal comparisons of parameters related to lake WQ. Satellite measurements have been extensively utilized to develop algorithms for predicting critical water quality parameters (WQPs). The goal of this paper is to use RS to derive WQ indicators in Aswan High Dam Reservoir (AHDR), which is considered Egypt's primary and strategic reservoir of freshwater. This study focuses on using Landsat8 (L-8) band surface reflectance (SR) observations to predict water-quality characteristics which are limited to Turbidity (TUR), total suspended solids (TSS), and chlorophyll-a (Chl-a). ArcGIS pro is used to retrieve L-8 SR data for the study region. Multiple linear regression analysis was used to derive new correlations between observed optical water-quality indicators in April and L-8 SR which were atmospherically corrected by values of various bands, band ratios, and or combinations. Field measurements taken in the month of May were used to validate WQP obtained from SR data of L-8 Operational Land Imager (OLI) satellite. The findings demonstrate a strong correlation between indicators of WQ and L-8 .For TUR, the best validation correlation with OLI SR bands blue, green, and red, were derived with high values of Coefficient of correlation (R2) and Root Mean Square Error (RMSE) equal 0.96 and 3.1 NTU, respectively. For TSS, Two equations were strongly correlated and verified with band ratios and combinations. A logarithm of the ratio of blue and green SR was determined to be the best performing model with values of R2 and RMSE equal to 0.9861 and 1.84 mg/l, respectively. For Chl-a, eight methods were presented for calculating its value within the study area. A mix of blue, red, shortwave infrared 1(SWR1) and panchromatic SR yielded the greatest validation results with values of R2 and RMSE equal 0.98 and 1.4 mg/l, respectively.

Keywords: remote sensing, landsat 8, nasser lake, water quality

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1483 Banking and Accounting Analysis Researches Effect on Environment and Income

Authors: Gerges Samaan Henin Abdalla

Abstract:

New methods of providing banking services to the customer have been introduced, such as online banking. Banks have begun to consider electronic banking (e-banking) as a way to replace some traditional branch functions by using the Internet as a new distribution channel. Some consumers have at least one account at multiple banks and access these accounts through online banking. To check their current net worth, clients need to log into each of their accounts, get detailed information, and work toward consolidation. Not only is it time consuming, but it is also a repeatable activity with a certain frequency. To solve this problem, the concept of account aggregation was added as a solution. Account consolidation in e-banking as a form of electronic banking appears to build a stronger relationship with customers. An account linking service is generally referred to as a service that allows customers to manage their bank accounts held at different institutions via a common online banking platform that places a high priority on security and data protection. The article provides an overview of the account aggregation approach in e-banking as a new service in the area of e-banking.

Keywords: compatibility, complexity, mobile banking, observation, risk banking technology, Internet banks, modernization of banks, banks, account aggregation, security, enterprise development

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1482 Scenario-Based Analysis of Electric Vehicle Penetration in Road Transportation in Laos

Authors: Bouneua Khamphilavanh, Toshihiko Masui

Abstract:

The penetration of EV (electric vehicle) technology in Lao road transportation, in this study, was analyzed by using the AIM/CGE [Laos] model. The computable general equilibrium (CGE) model was developed by the Asia-Pacific Integrated Model (AIM) team. In line with the increase of the number of road vehicles, the energy demand in the transport sector has been gradually increased which resulted in a large amount of budget spent for importing fossil fuels during the last decade, and a high carbon dioxide emission from the transport sector, hence the aim of this research is to analyze the impact of EVs penetration on economic and CO₂ emission in short-term, middle-term, and long-term. By the year 2050, the expected gross domestic product (GDP) value, due to Laos will spend more budget for importing the EV, will be gradually lost up to one percent. The cumulative CO₂ emission from 2020 to 2050 in BAU case will be 12,000 GgCO₂eq, and those in the EV mitigation case will be 9,300 GgCO₂eq, which accounting for likely 77% cumulative CO₂ emission reduction in the road transport sector by introducing the EV technology.

Keywords: GDP, CO₂ mitigation, CGE model, EV technology, transport

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1481 Mathematical Modeling of the Water Bridge Formation in Porous Media: PEMFC Microchannels

Authors: N. Ibrahim-Rassoul, A. Kessi, E. K. Si-Ahmed, N. Djilali, J. Legrand

Abstract:

The static and dynamic formation of liquid water bridges is analyzed using a combination of visualization experiments in a microchannel with a mathematical model. This paper presents experimental and theoretical findings of water plug/capillary bridge formation in a 250 μm squared microchannel. The approach combines mathematical and numerical modeling with experimental visualization and measurements. The generality of the model is also illustrated for flow conditions encountered in manipulation of polymeric materials and formation of liquid bridges between patterned surfaces. The predictions of the model agree favorably the observations as well as with the experimental recordings.

Keywords: green energy, mathematical modeling, fuel cell, water plug, gas diffusion layer, surface of revolution

Procedia PDF Downloads 537