Search results for: sensory characteristics
Commenced in January 2007
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Edition: International
Paper Count: 7722

Search results for: sensory characteristics

6162 Functional Vision of Older People in Galician Nursing Homes

Authors: C. Vázquez, L. M. Gigirey, C. P. del Oro, S. Seoane

Abstract:

Early detection of visual problems plays a key role in the aging process. However, although vision problems are common among older people, the percentage of aging people who perform regular optometric exams is low. In fact, uncorrected refractive errors are one of the main causes of visual impairment in this group of the population. Purpose: To evaluate functional vision of older residents in order to show the urgent need of visual screening programs in Galician nursing homes. Methodology: We examined 364 older adults aged 65 years and over. To measure vision of the daily living, we tested distance and near presenting visual acuity (binocular visual acuity with habitual correction if warn, directional E-Snellen) Presenting near vision was tested at the usual working distance. We defined visual impairment (distance and near) as a presenting visual acuity less than 0.3. Exclusion criteria included immobilized residents unable to reach the USC Dual Sensory Loss Unit for visual screening. Association between categorical variables was performed using chi-square tests. We used Pearson and Spearman correlation tests and the variance analysis to determine differences between groups of interest. Results: 23,1% of participants have visual impairment for distance vision and 16,4% for near vision. The percentage of residents with far and near visual impairment reaches 8,2%. As expected, prevalence of visual impairment increases with age. No differences exist with regard to the level of functional vision between gender. Differences exist between age group respect to distance vision, but not in case of near vision. Conclusion: prevalence of visual impairment is high among the older people tested in this pilot study. This means a high percentage of older people with limitations in their daily life activities. It is necessary to develop an effective vision screening program for early detection of vision problems in Galician nursing homes.

Keywords: functional vision, elders, aging, nursing homes

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6161 Improving the Crashworthiness Characteristics of Long Steel Circular Tubes Subjected to Axial Compression by Inserting a Helical Spring

Authors: Mehdi Tajdari, Farzad Mokhtarnejad, Fatemeh Moradi, Mehdi Najafizadeh

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Nowadays, energy absorbing devices have been widely used in all vehicles and moving parts such as railway couches, aircraft, ships and lifts. The aim is to protect these structures from serious damages while subjected to impact loads, or to minimize human injuries while collision is occurred in transportation systems. These energy-absorbing devices can dissipate kinetic energy in a wide variety of ways like friction, facture, plastic bending, crushing, cyclic plastic deformation and metal cutting. On the other hand, various structures may be used as collapsible energy absorbers. Metallic cylindrical tubes have attracted much more attention due to their high stiffness and strength combined with the low weight and ease of manufacturing process. As a matter of fact, favorable crash worthiness characteristics for energy dissipation purposes can be achieved from axial collapse of tubes while they crush progressively in symmetric modes. However, experimental and theoretical results have shown that depending on various parameters such as tube geometry, material properties of tube, boundary and loading conditions, circular tubes buckle in different modes of deformation, namely, diamond and Euler collapsing modes. It is shown that when the tube length is greater than the critical length, the tube deforms in overall Euler buckling mode, which is an inefficient mode of energy absorption and needs to be avoided in crash worthiness applications. This study develops a new method with the aim of improving energy absorption characteristics of long steel circular tubes. Inserting a helical spring into the tubes is proved experimentally to be an efficient solution. In fact when a long tube is subjected to axial compression load, the spring prevents of undesirable Euler or diamond collapsing modes. This is because the spring reinforces the internal wall of tubes and it causes symmetric deformation in tubes. In this research three specimens were prepared and three tests were performed. The dimensions of tubes were selected so that in axial compression load buckling is occurred. In the second and third tests a spring was inserted into tubes and they were subjected to axial compression load in quasi-static and impact loading, respectively. The results showed that in the second and third tests buckling were not happened and the tubes deformed in symmetric modes which are desirable in energy absorption.

Keywords: energy absorption, circular tubes, collapsing deformation, crashworthiness

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6160 Development of Extruded Prawn Snack Using Prawn Flavor Powder from Prawn Head Waste

Authors: S. K. Sharma, P. Kumar, Pratibha Singh

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Consumption of SNACK is growing its popularity every day in India and a broad range of these items are available in the market. The end user interest in ready-to-eat snack foods is constantly growing mainly due to their ease, ample accessibility, appearance, taste and texture. Food extrusion has been practiced for over fifty years. Its role was initially limited to mixing and forming cereal products. Although thermoplastic extrusion has been successful for starch products, extrusion of proteins has achieved only limited success. In this study, value-added extruded prawn product was prepared with prawn flavor powder and corn flour using a twin-screw extruder. Prawn flavor concentrates prepared from fresh prawn head (Solenocera indica). To prepare flavor concentrate prawn head washed with potable water and blended with 200ml 3% salt solution per 250gm head weight to make the slurry, which was further put in muslin cloth and boiled with salt and starch solution for 10 minutes, cooled to room temperature and filtered, starch added to the filtrate and made into powder in an electrically drier at 43-450c. The mixture was passed through the twin-screw extruder (co-rotating twin screw extruder - basic technology Pvt. Ltd., Kolkata) which was operated at a particular speed of rotation, die diameter, temperature, moisture, and fish powder concentration. Many trial runs were conducted to set up the process variables. The different extrudes produced after each trail were examined for the quality and characteristics. The effect of temperature, moisture, screw speed, protein, fat, ash and thiobarbituric acid (TBA) number and expansion ratio were studied. In all the four trials, moisture, temperature, speed and die diameter used was 20%, 100°C, 350 rpm and 4 mm, respectively. The ratio of prawn powder and cornstarch used in different trials ranged between 2:98 and 10:90. The storage characteristics of the final product were studied using three different types of packaging under nitrogen flushing, i.e. a- 12-pm polyester, 12-pm metalized polyester, 60-11m polyethylene (metalized polyester a), b- 12-11m metalized polyester, 37.5-11m polyethylene (metalized polyester b), c- 12-11m polyethylene, 9-11m aluminium foil, 37.5-11m polyethylene (aluminium foil). The organoleptic analysis was carried out on a 9-point hedonic scale. The study revealed that the fried product packed in aluminum foil under nitrogen flushing would remain acceptable for more than three months.

Keywords: extruded product, prawn flavor, twin-screw extruder, storage characteristics

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6159 An Estimating Equation for Survival Data with a Possibly Time-Varying Covariates under a Semiparametric Transformation Models

Authors: Yemane Hailu Fissuh, Zhongzhan Zhang

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An estimating equation technique is an alternative method of the widely used maximum likelihood methods, which enables us to ease some complexity due to the complex characteristics of time-varying covariates. In the situations, when both the time-varying covariates and left-truncation are considered in the model, the maximum likelihood estimation procedures become much more burdensome and complex. To ease the complexity, in this study, the modified estimating equations those have been given high attention and considerations in many researchers under semiparametric transformation model was proposed. The purpose of this article was to develop the modified estimating equation under flexible and general class of semiparametric transformation models for left-truncated and right censored survival data with time-varying covariates. Besides the commonly applied Cox proportional hazards model, such kind of problems can be also analyzed with a general class of semiparametric transformation models to estimate the effect of treatment given possibly time-varying covariates on the survival time. The consistency and asymptotic properties of the estimators were intuitively derived via the expectation-maximization (EM) algorithm. The characteristics of the estimators in the finite sample performance for the proposed model were illustrated via simulation studies and Stanford heart transplant real data examples. To sum up the study, the bias for covariates has been adjusted by estimating density function for the truncation time variable. Then the effect of possibly time-varying covariates was evaluated in some special semiparametric transformation models.

Keywords: EM algorithm, estimating equation, semiparametric transformation models, time-to-event outcomes, time varying covariate

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6158 Magnetohydrodynamic Flow of Viscoelastic Nanofluid and Heat Transfer over a Stretching Surface with Non-Uniform Heat Source/Sink and Non-Linear Radiation

Authors: Md. S. Ansari, S. S. Motsa

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In this paper, an analysis has been made on the flow of non-Newtonian viscoelastic nanofluid over a linearly stretching sheet under the influence of uniform magnetic field. Heat transfer characteristics is analyzed taking into the effect of nonlinear radiation and non-uniform heat source/sink. Transport equations contain the simultaneous effects of Brownian motion and thermophoretic diffusion of nanoparticles. The relevant partial differential equations are non-dimensionalized and transformed into ordinary differential equations by using appropriate similarity transformations. The transformed, highly nonlinear, ordinary differential equations are solved by spectral local linearisation method. The numerical convergence, error and stability analysis of iteration schemes are presented. The effects of different controlling parameters, namely, radiation, space and temperature-dependent heat source/sink, Brownian motion, thermophoresis, viscoelastic, Lewis number and the magnetic force parameter on the flow field, heat transfer characteristics and nanoparticles concentration are examined. The present investigation has many industrial and engineering applications in the fields of coatings and suspensions, cooling of metallic plates, oils and grease, paper production, coal water or coal–oil slurries, heat exchangers’ technology, and materials’ processing and exploiting.

Keywords: magnetic field, nonlinear radiation, non-uniform heat source/sink, similar solution, spectral local linearisation method, Rosseland diffusion approximation

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6157 The Concept of Accounting in Islamic Transactions

Authors: Ahmad Abdulkadir Ibrahim

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The Islamic law of transactions laid down the methods and instruments of accounting and analyzed its basic assumptions in the modern world. There is a need to examine the implications of accounting initiatives in the Muslim world and attempt to outline the important characteristics of Islamic accounting and how Islamic accounting resolves the problem of measuring the cost of Murabaha goods in case of exchange rate variation. The research tends to discuss an analytical approach to the Islamic accounting concept as well as elaborating the jurisprudential matter and practical aspects of accounting in Islamic financial transactions. It also aims to alert the practitioners of accounting in the Islamic world to be aware of the concept of accounting in Islamic jurisprudence and its historical development. The methodology adopted in this research is the qualitative method through the consultation of relevant literature, which focuses on the thematic study of the subject matter. This is followed by an analysis and discussion of the contents of the materials used. It is concluded that Islamic accounting is unique in its norms as it has been characterized by fairness, accuracy in measuring tools, truthfulness, mutual trust, moderation in making a profit, and tolerance. It was also qualified by capacity and flexibility in terms of the tools and terminology used and invented by Islamic jurisprudence in the accounting system, which indicates its validity and consistency anytime and anywhere. An important conclusion of the research also lies in the refutation of the popular idea that an Italian writer known as Luca Pacilio was the first writer who developed the basis of double-entry due to the presented proofs by Muslim scholars of critical accounting developments, which cannot be ignored. It concludes further that Islamic jurisprudence draws the accounting system codified in the foundations of a market that is far from usury, fraud, cheating, and unfair competition in all areas.

Keywords: accounting, Islamic accounting, Islamic transactions, Islamic jurisprudence, double entry, murabaha, characteristics

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6156 Agroforestry Systems and Practices and Its Adoption in Kilombero Cluster of Sagcot, Tanzania

Authors: Lazaro E. Nnko, Japhet J. Kashaigili, Gerald C. Monela, Pantaleo K. T. Munishi

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Agroforestry systems and practices are perceived to improve livelihood and sustainable management of natural resources. However, their adoption in various regions differs with the biophysical conditions and societal characteristics. This study was conducted in Kilombero District to investigate the factors influencing the adoption of different agroforestry systems and practices in agro-ecosystems and farming systems. A household survey, key informant interviews, and focus group discussion was used for data collection in three villages. Descriptive statistics and multinomial logistic regression in SPSS were applied for analysis. Results show that Igima and Ngajengwa villages had home garden practices dominated, as revealed by 63.3% and 66.7%, respectively, while Mbingu village had mixed intercropping practice with 56.67%. Agrosilvopasture systems were dominant in Igima and Ngajengwa villages with 56.7% and 66.7%, respectively, while in Mbingu village, the dominant system was agrosilviculture with 66.7%. The results from multinomial logistic regression show that different explanatory variable was statistical significance as predictors of the adoption of agroforestry systems and practices. Residence type and sex were the most dominant factor influencing the adoption of agroforestry systems. Duration of stay in the village, availability of extension education, residence, and sex were the dominant factor influencing the adoption of agroforestry practices. The most important and statistically significant factors among these were residence type and sex. The study concludes that agroforestry will be more successful if the local priorities, which include social-economic need characteristics of the society, will be considered in designing systems and practices. The socio-economic need of the community should be addressed in the process of expanding the adoption of agroforestry systems and practices.

Keywords: agroforestry adoption, agroforestry systems, agroforestry practices, agroforestry, Kilombero

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6155 First Formaldehyde Retrieval Using the Raw Data Obtained from Pandora in Seoul: Investigation of the Temporal Characteristics and Comparison with Ozone Monitoring Instrument Measurement

Authors: H. Lee, J. Park

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In this present study, for the first time, we retrieved the Formaldehyde (HCHO) Vertical Column Density (HCHOVCD) using Pandora instruments in Seoul, a megacity in northeast Asia, for the period between 2012 and 2014 and investigated the temporal characteristics of HCHOVCD. HCHO Slant Column Density (HCHOSCD) was obtained using the Differential Optical Absorption Spectroscopy (DOAS) method. HCHOSCD was converted to HCHOVCD using geometric Air Mass Factor (AMFG) as Pandora is the direct-sun measurement. The HCHOVCDs is low at 12:00 Local Time (LT) and is high in the morning (10:00 LT) and late afternoon (16:00 LT) except for winter. The maximum (minimum) values of Pandora HCHOVCD are 2.68×1016 (1.63×10¹⁶), 3.19×10¹⁶ (2.23×10¹⁶), 2.00×10¹⁶ (1.26×10¹⁶), and 1.63×10¹⁶ (0.82×10¹⁶) molecules cm⁻² in spring, summer, autumn, and winter, respectively. In terms of seasonal variations, HCHOVCD was high in summer and low in winter which implies that photo-oxidation plays an important role in HCHO production in Seoul. In comparison with the Ozone Monitoring Instrument (OMI) measurements, the HCHOVCDs from the OMI are lower than those from Pandora. The correlation coefficient (R) between monthly HCHOVCDs values from Pandora and OMI is 0.61, with slop of 0.35. Furthermore, to understand HCHO mixing ratio within Planetary Boundary Layer (PBL) in Seoul, we converted Pandora HCHOVCDs to HCHO mixing ratio in the PBL using several meteorological input data from the Atmospheric InfraRed Sounder (AIRS). Seasonal HCHO mixing ratio in PBL converted from Pandora (OMI) HCHOVCDs are estimated to be 6.57 (5.17), 7.08 (6.68), 7.60 (4.70), and 5.00 (4.76) ppbv in spring, summer, autumn, and winter, respectively.

Keywords: formaldehyde, OMI, Pandora, remote sensing

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6154 Functional Vision of Older People with Cognitive Impairment Living in Galician Nursing Homes

Authors: C. Vázquez, L. M. Gigirey, C. P. del Oro, S. Seoane

Abstract:

Poor vision is common among older people, and several studies show connections between visual impairment and cognitive function. 15 older adult live in Galician Government nursing homes, and cognitive decline is one of the main reasons of admission. Objectives: (1) To evaluate functional far and near vision of older people with cognitive impairment. (2) To determine connections between visual and cognitive state of “our” residents. Methodology: A total of 364 older adults (aged 65 years or more) underwent a visual and cognitive screening. We tested presenting visual acuity (binocular visual acuity with habitual correction if warn) for distance and near vision (E-Snellen, usual working distance for near vision). Binocular presenting visual acuity less than 0.3 was used as cut point for diagnosis of visual impairment. Exclusion criteria included immobilized residents unable to reach the USC Dual Sensory Loss Unit for visual screening. To screen cognition we employed the mini-mental examination test (Spanish version). Analysis of categorical variables was performed using chi-square tests. We utilized Pearson and Spearman correlation tests and the variance analysis to determine differences between groups of interest (SPSS 19.0 version). Results: the percentage of residents with cognitive decline reaches 32.2% Prevalence of visual impairment for distance and near vision increases among those subjects with cognitive impairment respect those with normal cognition. Shift correlation exists between distance visual acuity and mini-mental test (age and sex controlled), and moderate association was found in case of near vision (p<0.01). Conclusion: First results shows that people with cognitive impairment have poor functional distance and near vision than those with normal cognition. Next step will be to analyse the individual contribution of distance and near vision loss on cognition.

Keywords: visual impairment, cognition, aging, nursing homes

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6153 Ethanolamine Detection with Composite Films

Authors: S. A. Krutovertsev, A. E. Tarasova, L. S. Krutovertseva, O. M. Ivanova

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The aim of the work was to get stable sensitive films with good sensitivity to ethanolamine (C2H7NO) in air. Ethanolamine is used as adsorbent in different processes of gas purification and separation. Besides it has wide industrial application. Chemical sensors of sorption type are widely used for gas analysis. Their behavior is determined by sensor characteristics of sensitive sorption layer. Forming conditions and characteristics of chemical gas sensors based on nanostructured modified silica films activated by different admixtures have been studied. As additives molybdenum containing polyoxometalates of the eighteen series were incorporated in silica films. The method of hydrolythic polycondensation from tetraethyl orthosilicate solutions was used for forming such films in this work. The method’s advantage is a possibility to introduce active additives directly into an initial solution. This method enables to obtain sensitive thin films with high specific surface at room temperature. Particular properties make polyoxometalates attractive as active additives for forming of gas-sensitive films. As catalyst of different redox processes, they can either accelerate the reaction of the matrix with analyzed gas or interact with it, and it results in changes of matrix’s electrical properties Polyoxometalates based films were deposited on the test structures manufactured by microelectronic planar technology with interdigitated electrodes. Modified silica films were deposited by a casting method from solutions based on tetraethyl orthosilicate and polyoxometalates. Polyoxometalates were directly incorporated into initial solutions. Composite nanostructured films were deposited by drop casting method on test structures with a pair of interdigital metal electrodes formed at their surface. The sensor’s active area was 4.0 x 4.0 mm, and electrode gap was egual 0.08 mm. Morphology of the layers surface were studied with Solver-P47 scanning probe microscope (NT-MDT, Russia), the infrared spectra were investigated by a Bruker EQUINOX 55 (Germany). The conditions of film formation varied during the tests. Electrical parameters of the sensors were measured electronically in real-time mode. Films had highly developed surface with value of 450 m2/g and nanoscale pores. Thickness of them was 0,2-0,3 µm. The study shows that the conditions of the environment affect markedly the sensors characteristics, which can be improved by choosing of the right procedure of forming and processing. Addition of polyoxometalate into silica film resulted in stabilization of film mass and changed markedly of electrophysical characteristics. Availability of Mn3P2Mo18O62 into silica film resulted in good sensitivity and selectivity to ethanolamine. Sensitivity maximum was observed at weight content of doping additive in range of 30–50% in matrix. With ethanolamine concentration changing from 0 to 100 ppm films’ conductivity increased by 10-12 times. The increase of sensor’s sensitivity was received owing to complexing reaction of tested substance with cationic part of polyoxometalate. This fact results in intramolecular redox reaction which sharply change electrophysical properties of polyoxometalate. This process is reversible and takes place at room temperature.

Keywords: ethanolamine, gas analysis, polyoxometalate, silica film

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6152 Windphil Poetic in Architecture: Energy Efficient Strategies in Modern Buildings of Iran

Authors: Sepideh Samadzadehyazdi, Mohammad Javad Khalili, Sarvenaz Samadzadehyazdi, Mohammad Javad Mahdavinejad

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The term ‘Windphil Architecture’ refers to the building that facilitates natural ventilation by architectural elements. Natural ventilation uses the natural forces of wind pressure and stacks effect to direct the movement of air through buildings. Natural ventilation is increasingly being used in contemporary buildings to minimize the consumption of non-renewable energy and it is an effective way to improve indoor air quality. The main objective of this paper is to identify the strategies of using natural ventilation in Iranian modern buildings. In this regard, the research method is ‘descriptive-analytical’ that is based on comparative techniques. To simulate wind flow in the interior spaces of case studies, FLUENT software has been used. Research achievements show that it is possible to use natural ventilation to create a thermally comfortable indoor environment. The natural ventilation strategies could be classified into two groups of environmental characteristics such as public space structure, and architectural characteristics including building form and orientation, openings, central courtyards, wind catchers, roof, wall wings, semi-open spaces and the heat capacity of materials. Having investigated modern buildings of Iran, innovative elements like wind catchers and wall wings are less used than the traditional architecture. Instead, passive ventilation strategies have been more considered in the building design as for the roof structure and openings.

Keywords: natural ventilation strategies, wind catchers, wind flow, Iranian modern buildings

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6151 Improved Traveling Wave Method Based Fault Location Algorithm for Multi-Terminal Transmission System of Wind Farm with Grounding Transformer

Authors: Ke Zhang, Yongli Zhu

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Due to rapid load growths in today’s highly electrified societies and the requirement for green energy sources, large-scale wind farm power transmission system is constantly developing. This system is a typical multi-terminal power supply system, whose structure of the network topology of transmission lines is complex. What’s more, it locates in the complex terrain of mountains and grasslands, thus increasing the possibility of transmission line faults and finding the fault location with difficulty after the faults and resulting in an extremely serious phenomenon of abandoning the wind. In order to solve these problems, a fault location method for multi-terminal transmission line based on wind farm characteristics and improved single-ended traveling wave positioning method is proposed. Through studying the zero sequence current characteristics by using the characteristics of the grounding transformer(GT) in the existing large-scale wind farms, it is obtained that the criterion for judging the fault interval of the multi-terminal transmission line. When a ground short-circuit fault occurs, there is only zero sequence current on the path between GT and the fault point. Therefore, the interval where the fault point exists is obtained by determining the path of the zero sequence current. After determining the fault interval, The location of the short-circuit fault point is calculated by the traveling wave method. However, this article uses an improved traveling wave method. It makes the positioning accuracy more accurate by combining the single-ended traveling wave method with double-ended electrical data. What’s more, a method of calculating the traveling wave velocity is deduced according to the above improvements (it is the actual wave velocity in theory). The improvement of the traveling wave velocity calculation method further improves the positioning accuracy. Compared with the traditional positioning method, the average positioning error of this method is reduced by 30%.This method overcomes the shortcomings of the traditional method in poor fault location of wind farm transmission lines. In addition, it is more accurate than the traditional fixed wave velocity method in the calculation of the traveling wave velocity. It can calculate the wave velocity in real time according to the scene and solve the traveling wave velocity can’t be updated with the environment and real-time update. The method is verified in PSCAD/EMTDC.

Keywords: grounding transformer, multi-terminal transmission line, short circuit fault location, traveling wave velocity, wind farm

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6150 Development of Probiotic Cereal Beverage Using Yeast and Lactic Acid Bacteria Fermentation

Authors: Tuaumelsan Shumye Gebre, Shimelis Admassu Emire, Simon Okomo Aloo, Ramachandran Chelliah, Deog-Hwan Oh

Abstract:

This study investigates the fermentation of cereal substrates, based on the Ethiopian traditional beverage borde, using probiotic strains of Pediococcus acidilactici WS07 and Saccharomyces cerevisiae AM18 used singly and in co-culture. The pH and titratable acidity, microbial growth dynamics, fermentable sugars profile, volatile organic compounds, total flavonoid content, total phenolic content, antioxidant activity, pancreatic lipase, and α-glucosidase inhibition were analyzed. The viability of every tested strain remained higher than 7 log CFU/mL, satisfying the requirements suggested for probiotic food items. The formation of organic acids is what caused the pH to decrease from roughly 6.6 to 3.8, yet this had no effect on the viability of the microorganisms. The fermentation process, involving P. acidilactici WS07 and S. cerevisiae AM18, led to the utilization of initial carbohydrates, production of organic acids, and generation of volatile compounds that enhance flavor and aroma. Ethanol and glycerol concentrations increased during fermentation, particularly in co-culture assays, contributing to the sensory qualities and stability of the beverages. The primary organic acids generated during fermentation were lactic and acetic acids. A total of 22 volatile substances, such as acids, alcohols, aldehydes, esters, ketones, and other substances, were found. Furthermore, the study demonstrates that fermentation of maize and sorghum with P. acidilactici WS07 and S. cerevisiae AM18 enhances the antioxidant activity and inhibition of pancreatic lipase and α-glucosidase, suggesting potential benefits in managing obesity and diabetes. Therefore, co-cultivating S. cerevisiae AM18 and P. acidilactici WS07 in cereal fermentation led to the successful production of probiotic drinks.

Keywords: probiotic beverage, Pediococcus acidilactici, Saccharomyces cerevisiae, volatile compounds

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6149 Modelling and Simulation Efforts in Scale-Up and Characterization of Semi-Solid Dosage Forms

Authors: Saurav S. Rath, Birendra K. David

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Generic pharmaceutical industry has to operate in strict timelines of product development and scale-up from lab to plant. Hence, detailed product & process understanding and implementation of appropriate mechanistic modelling and Quality-by-design (QbD) approaches are imperative in the product life cycle. This work provides example cases of such efforts in topical dosage products. Topical products are typically in the form of emulsions, gels, thick suspensions or even simple solutions. The efficacy of such products is determined by characteristics like rheology and morphology. Defining, and scaling up the right manufacturing process with a given set of ingredients, to achieve the right product characteristics presents as a challenge to the process engineer. For example, the non-Newtonian rheology varies not only with CPPs and CMAs but also is an implicit function of globule size (CQA). Hence, this calls for various mechanistic models, to help predict the product behaviour. This paper focusses on such models obtained from computational fluid dynamics (CFD) coupled with population balance modelling (PBM) and constitutive models (like shear, energy density). In a special case of the use of high shear homogenisers (HSHs) for the manufacture of thick emulsions/gels, this work presents some findings on (i) scale-up algorithm for HSH using shear strain, a novel scale-up parameter for estimating mixing parameters, (ii) non-linear relationship between viscosity and shear imparted into the system, (iii) effect of hold time on rheology of product. Specific examples of how this approach enabled scale-up across 1L, 10L, 200L, 500L and 1000L scales will be discussed.

Keywords: computational fluid dynamics, morphology, quality-by-design, rheology

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6148 Perception of Neighbourhood-Level Built Environment in Relation to Youth Physical Activity in Malaysia

Authors: A. Abdullah, N. Faghih Mirzaei, S. Hany Haron

Abstract:

Neighbourhood environment walkability on reported physical activity (PA) levels of students of Universiti Sains Malaysia (USM) in Malaysia. Compared with previous generations, today’s young people spend less time playing outdoors and have lower participation rates in PA. Research suggests that negative perceptions of neighbourhood walkability may be a potential barrier to adolescents’ PA. The sample consisted of 200 USM students (to 24 years old) who live outside of the main campus and engage in PA in sport halls and sport fields of USM. The data were analysed using the t-test, binary logistic regression, and discriminant analysis techniques. The present study found that youth PA was affected by neighbourhood environment walkability factors, including neighbourhood infrastructures, neighbourhood safety (crime), and recreation facilities, as well as street characteristics and neighbourhood design variables such as facades of sidewalks, roadside trees, green spaces, and aesthetics. The finding also illustrated that active students were influenced by street connectivity, neighbourhood infrastructures, recreation facilities, facades of sidewalks, and aesthetics, whereas students in the less active group were affected by access to destinations, neighbourhood safety (crime), and roadside trees and green spaces for their PAs. These results report which factors of built environments have more effect on youth PA and they message to the public to create more awareness about the benefits of PA on youth health.

Keywords: fear of crime, neighbourhood built environment, physical activities, street characteristics design

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6147 A Stochastic Diffusion Process Based on the Two-Parameters Weibull Density Function

Authors: Meriem Bahij, Ahmed Nafidi, Boujemâa Achchab, Sílvio M. A. Gama, José A. O. Matos

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Stochastic modeling concerns the use of probability to model real-world situations in which uncertainty is present. Therefore, the purpose of stochastic modeling is to estimate the probability of outcomes within a forecast, i.e. to be able to predict what conditions or decisions might happen under different situations. In the present study, we present a model of a stochastic diffusion process based on the bi-Weibull distribution function (its trend is proportional to the bi-Weibull probability density function). In general, the Weibull distribution has the ability to assume the characteristics of many different types of distributions. This has made it very popular among engineers and quality practitioners, who have considered it the most commonly used distribution for studying problems such as modeling reliability data, accelerated life testing, and maintainability modeling and analysis. In this work, we start by obtaining the probabilistic characteristics of this model, as the explicit expression of the process, its trends, and its distribution by transforming the diffusion process in a Wiener process as shown in the Ricciaardi theorem. Then, we develop the statistical inference of this model using the maximum likelihood methodology. Finally, we analyse with simulated data the computational problems associated with the parameters, an issue of great importance in its application to real data with the use of the convergence analysis methods. Overall, the use of a stochastic model reflects only a pragmatic decision on the part of the modeler. According to the data that is available and the universe of models known to the modeler, this model represents the best currently available description of the phenomenon under consideration.

Keywords: diffusion process, discrete sampling, likelihood estimation method, simulation, stochastic diffusion process, trends functions, bi-parameters weibull density function

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6146 Growth Performance and Blood Characteristics of Broilers Chicken Fed on Diet Containing Brewer Spent Grain at Finisher Phase

Authors: O. A. Anjola, M. A. Adejobi, L. A Tijani

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This study was conducted to investigate the effects of brewer spent grain (BSG) on growth performance and serum biochemistry characteristics of blood of broilers chickens. Three hundred and fifteen (4 weeks old) Oba – Marshall Broilers were used for the experiment. Five experimental diets were formulated with diet 1 (T1) containing 100% soya bean meal as the control, Diet 2, 3, 4 and 5 had BSG as replacement for soya bean meal at 0%, 36%, 57%, 76% and 100% respectively. The birds were allocated into each dietary group in a completely randomized design with 63 chicks in 3 replicates of 21 chicks each. The birds were offered these diets ad libitum from four weeks old to nine weeks old (35 days). Feed intake, body weight, weight gain, and feed conversion ratio (FCR) were assessed. Blood samples were also collected to examine the effect of BSG waste on hematology and serum biochemistry of broilers. Result indicated that BSG did not significantly (P>0.05) affect feed intake and weight gain. However, FCR and final weight of finishing broilers differs significantly (P<0.05) among treatments. The blood hematology and serum biochemistry indices did not follow a particular trend. Cholesterol concentration reduced with increasing level of BSG in the diet. Hb, RBC, WBC, neutrophils, lymphocytes, heterophiles and MCHC were significant (P<0.05) while MHC and MVC were not significantly (P>0.05) affected by BSG in diets. serum total protein, albumin, and cholesterol concentration also showed significance (P<0.05) difference. Thus, BSG can replace soya bean meal up to 14% in the broiler finisher diet without deleterious effect on the growth, hematology and the serum biochemistry of broiler chicken.

Keywords: broilers, growth performance, haematology, serum biochemistry

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6145 The Potential Role of University Libraries in the Fight against Terrorism in Upper Egypt

Authors: Essam Mansour

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The purpose of this study is to explore the potential role of South Valley University (SVU) libraries’ manpower, collections and services in the fight against terrorism in the Upper Egypt. A quantitative research methodology was used in the form of a survey sent to 127 library staff at the SVU. The survey was undertaken from June to July 2015 with a response rate 73.2%. Printed materials were the most adequate collections in the SVU libraries. Other materials, such as CDs/DVDs, audiovisual materials, microfilm and microfiche, online resources and electronic materials respectively were inadequate at SVU libraries. Few of the services provided by SVU libraries were characterized as adequate services, some are inadequate and other services do not exist. The average of the facilities provided by SVU libraries was somewhat adequate. Activities, such as holding social field trips, holding training workshops and holding academic field trip were, at least, somewhat adequate to SVU libraries. SVU libraries had no a significant role in fighting terrorism in the Upper Egypt. There is no a relationship between the SVU library staff’s professional characteristics and the potential role that their libraries may play in the fight against this phenomenon. As a result of the lack of SVU libraries’ collections, services, facilities and activities, this study concluded that that such role could not be achieved. Almost all the library staff admitted that this severe lack has affected the provision of library patrons and members of the library community to these collections and services, which help in countering the threat of terrorism. Despite the significance of all these problems faced by SVU libraries in the fight against terrorism, it was found that the inadequacy of the library opening hours is significantly correlated with the professional characteristics of the library staff, particularly their job title and work experience.

Keywords: terrorism, national security, university libraries, south valley university, Egypt, survey

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6144 AER Model: An Integrated Artificial Society Modeling Method for Cloud Manufacturing Service Economic System

Authors: Deyu Zhou, Xiao Xue, Lizhen Cui

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With the increasing collaboration among various services and the growing complexity of user demands, there are more and more factors affecting the stable development of the cloud manufacturing service economic system (CMSE). This poses new challenges to the evolution analysis of the CMSE. Many researchers have modeled and analyzed the evolution process of CMSE from the perspectives of individual learning and internal factors influencing the system, but without considering other important characteristics of the system's individuals (such as heterogeneity, bounded rationality, etc.) and the impact of external environmental factors. Therefore, this paper proposes an integrated artificial social model for the cloud manufacturing service economic system, which considers both the characteristics of the system's individuals and the internal and external influencing factors of the system. The model consists of three parts: the Agent model, environment model, and rules model (Agent-Environment-Rules, AER): (1) the Agent model considers important features of the individuals, such as heterogeneity and bounded rationality, based on the adaptive behavior mechanisms of perception, action, and decision-making; (2) the environment model describes the activity space of the individuals (real or virtual environment); (3) the rules model, as the driving force of system evolution, describes the mechanism of the entire system's operation and evolution. Finally, this paper verifies the effectiveness of the AER model through computational and experimental results.

Keywords: cloud manufacturing service economic system (CMSE), AER model, artificial social modeling, integrated framework, computing experiment, agent-based modeling, social networks

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6143 Effect of Species and Slaughtering Age on Quality Characteristics of Different Meat Cuts of Humped Cattle and Water Buffalo Bulls

Authors: Muhammad Kashif Yar, Muhammad Hayat Jaspal, Muawuz Ijaz, Zafar Hayat, Iftikhar Hussain Badar, Jamal Nasir

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Meat quality characteristics such as ultimate pH (pHu), color, cooking loss and shear force of eight wholesale meat cuts of humped cattle (Bos indicus) and water buffalo (Bubalus bubalis) bulls at two age groups were evaluated. A total of 48 animals, 24 of each species and within species 12 from each 18 and 26 months age group were slaughtered. After 24h post-slaughter, eight meat cuts, i.e., tenderloin, sirloin, rump, cube roll, round, topside, silverside and blade were cut from the carcass. The pHu of tenderloin (5.65 vs 5.55), sirloin (5.67 vs 5.60), cube roll (5.68 vs 5.62) and blade (5.88 vs 5.72) was significantly higher (P<0.05) in buffalo than cattle. The tenderloin showed significantly higher (44.63 vs 42.23) and sirloin showed lower (P<0.05) mean L* value (42.28 vs 44.47) in cattle than buffalo whilst the mean L* value of the only tenderloin was affected by animal age. Species had a significant (P<0.05) effect on mean a*, b*, C, and h values of all meat cuts. The shear force of the majority of meat cuts, within species and age groups, varied considerably. The mean shear values of tenderloin, sirloin, cube roll and blade were higher (P<0.05) in buffalo than cattle. The shear values of rump, round, topside and silverside increased significantly (P<0.05) with animal age. In conclusion, primal cuts of cattle showed better meat quality especially tenderness than buffalo. Furthermore, calves should be raised at least up to 26 months of age to maximize profitability by providing better quality meat.

Keywords: buffalo, cattle, meat color, meat quality, slaughtering age, tenderness

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6142 Behavioral Effects of Oxidant and Reduced Chemorepellent on Mutant and Wild-Type Tetrahymena thermophila

Authors: Ananya Govindarajan

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Tetrahymena thermophila is a single-cell, eukaryotic organism that belongs to the Protozoa Kingdom. Tetrahymena thermophila is often used in signal transduction pathway studies because of its ability to model sensory input and the effects of environmental conditions such as chemicals and temperature. The recently discovered G37 chemorepellent receptor showed increased responsiveness to all chemorepellents. Investigating the mutant G37 Tetrahymena gene in various test solutions, including ferric chloride, ferrous sulfate, hydrogen peroxide, tetrazolium blue, potassium chloride, and dithiothreitol were performed to determine the role of oxidants and reducing agents with the mutant and wild-type cells (CU427) to assess the role of the receptor. Behavioral assays and recordings processed by ImageJ indicated that ferric chloride, hydrogen peroxide, and tetrazolium blue yielded little to no chemorepellent responses from G37 cells (<20% ARs). CU427 cells were over-responsive based on the mean percent of cells (>50% ARs). Reducing agents elicited chemorepellent responses from both G37 and CU427, in addition to potassium chloride. Cell responses were classified as over-responsive (>50% ARs). Dithiothreitol yielded unexpected results as G37 (37.0% ARs) and CU427 (38.1% ARs) had relatively similar responses and were only responsive and not over-responsive to the reducing agent test chemical solution. Ultimately, this indicates that the G37 receptor is more interactive with molecules that are reducing agents or non-oxidant compounds; G37 may be unable to sense and respond to oxidants effectively, further elucidating the pathways of the G37 strain and nature of this receptor. Results also indicate that the CSF most likely contained an oxidant, like ferric chloride. This research can be further applied to neuronal influences and how specific compounds may affect human neurons individually and their excitability as the responses model action potentials and membrane potential.

Keywords: tetrahymena thermophila, signal transduction, chemosensory, oxidant, reducing agent

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6141 Leaf Image Processing: Review

Authors: T. Vijayashree, A. Gopal

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The aim of the work is to classify and authenticate medicinal plant materials and herbs widely used for Indian herbal medicinal preparation. The quality and authenticity of these raw materials are to be ensured for the preparation of herbal medicines. These raw materials are to be carefully screened, analyzed and documented due to mistaken of look-alike materials which do not have medicinal characteristics.

Keywords: authenticity, standardization, principal component analysis, imaging processing, signal processing

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6140 Data-Driven Surrogate Models for Damage Prediction of Steel Liquid Storage Tanks under Seismic Hazard

Authors: Laura Micheli, Majd Hijazi, Mahmoud Faytarouni

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The damage reported by oil and gas industrial facilities revealed the utmost vulnerability of steel liquid storage tanks to seismic events. The failure of steel storage tanks may yield devastating and long-lasting consequences on built and natural environments, including the release of hazardous substances, uncontrolled fires, and soil contamination with hazardous materials. It is, therefore, fundamental to reliably predict the damage that steel liquid storage tanks will likely experience under future seismic hazard events. The seismic performance of steel liquid storage tanks is usually assessed using vulnerability curves obtained from the numerical simulation of a tank under different hazard scenarios. However, the computational demand of high-fidelity numerical simulation models, such as finite element models, makes the vulnerability assessment of liquid storage tanks time-consuming and often impractical. As a solution, this paper presents a surrogate model-based strategy for predicting seismic-induced damage in steel liquid storage tanks. In the proposed strategy, the surrogate model is leveraged to reduce the computational demand of time-consuming numerical simulations. To create the data set for training the surrogate model, field damage data from past earthquakes reconnaissance surveys and reports are collected. Features representative of steel liquid storage tank characteristics (e.g., diameter, height, liquid level, yielding stress) and seismic excitation parameters (e.g., peak ground acceleration, magnitude) are extracted from the field damage data. The collected data are then utilized to train a surrogate model that maps the relationship between tank characteristics, seismic hazard parameters, and seismic-induced damage via a data-driven surrogate model. Different types of surrogate algorithms, including naïve Bayes, k-nearest neighbors, decision tree, and random forest, are investigated, and results in terms of accuracy are reported. The model that yields the most accurate predictions is employed to predict future damage as a function of tank characteristics and seismic hazard intensity level. Results show that the proposed approach can be used to estimate the extent of damage in steel liquid storage tanks, where the use of data-driven surrogates represents a viable alternative to computationally expensive numerical simulation models.

Keywords: damage prediction , data-driven model, seismic performance, steel liquid storage tanks, surrogate model

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6139 Probabilistic Fracture Evaluation of Reactor Pressure Vessel Subjected to Pressurized Thermal Shock

Authors: Jianguo Chen, Fenggang Zang, Yu Yang, Liangang Zheng

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Reactor Pressure Vessel (RPV) is an important security barrier in nuclear power plant. Crack like defects may be produced on RPV during the whole operation lifetime due to the harsh operation condition and irradiation embrittlement. During the severe loss of coolant accident, thermal shock happened as the injection of emergency cooling water into RPV, which results in re-pressurization of the vessel and very high tension stress on the vessel wall, this event called Pressurized Thermal Shock (PTS). Crack on the vessel wall may propagate even penetrate the vessel, so the safety of the RPV would undergo great challenge. Many assumptions in structure integrity evaluation make the result of deterministic fracture mechanics very conservative, which affect the operation lifetime of the plant. Actually, many parameters in the evaluation process, such as fracture toughness and nil-ductility transition temperature, have statistical distribution characteristics. So it is necessary to assess the structural integrity of RPV subjected to PTS event by means of Probabilistic Fracture Mechanics (PFM). Structure integrity evaluation methods of RPV subjected to PTS event are summarized firstly, then evaluation method based on probabilistic fracture mechanics are presented by considering the probabilistic characteristics of material and structure parameters. A comprehensive analysis example is carried out at last. The results show that the probability of crack penetrates through wall increases gradually with the growth of fast neutron irradiation flux. The results give advice for reactor life extension.

Keywords: fracture toughness, integrity evaluation, pressurized thermal shock, probabilistic fracture mechanics, reactor pressure vessel

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6138 Spatial and Geostatistical Analysis of Surficial Soils of the Contiguous United States

Authors: Rachel Hetherington, Chad Deering, Ann Maclean, Snehamoy Chatterjee

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The U.S. Geological Survey conducted a soil survey and subsequent mineralogical and geochemical analyses of over 4800 samples taken across the contiguous United States between the years 2007 and 2013. At each location, samples were taken from the top 5 cm, the A-horizon, and the C-horizon. Many studies have looked at the correlation between the mineralogical and geochemical content of soils and influencing factors such as parent lithology, climate, soil type, and age, but it seems little has been done in relation to quantifying and assessing the correlation between elements in the soil on a national scale. GIS was used for the mapping and multivariate interpolation of over 40 major and trace elements for surficial soils (0-5 cm depth). Qualitative analysis of the spatial distribution across the U.S. shows distinct patterns amongst elements both within the same periodic groups and within different periodic groups, and therefore with different behavioural characteristics. Results show the emergence of 4 main patterns of high concentration areas: vertically along the west coast, a C-shape formed through the states around Utah and northern Arizona, a V-shape through the Midwest and connecting to the Appalachians, and along the Appalachians. The Band Collection Statistics tool in GIS was used to quantitatively analyse the geochemical raster datasets and calculate a correlation matrix. Patterns emerged, which were not identified in qualitative analysis, many of which are also amongst elements with very different characteristics. Preliminary results show 41 element pairings with a strong positive correlation ( ≥ 0.75). Both qualitative and quantitative analyses on this scale could increase knowledge on the relationships between element distribution and behaviour in surficial soils of the U.S.

Keywords: correlation matrix, geochemical analyses, spatial distribution of elements, surficial soils

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6137 Effect of Supplemental Bacterial Phytase at Different Dietary Levels of Phosphorus on Tibial Bone Characteristics and Body Weight Gain in Broilers

Authors: Saqib Saleem Abdullah, Saima Masood, Hafsa Zaneb, Shela Gul Bokhari, Muti Ur Rehman, Jamil Akbar

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A 5- weeks feeding trial was carried out to determine the effectiveness of Bacterial Phytase (Phyzyme®) in broilers, at different dietary levels of Phosphorous. 140 d-old broilers (Hubbard) were randomly divided into 4 groups (n=4). Birds were fed corn-based basal diet or the same diet supplemented with 3 different levels of non Phytate Phosphorous (NPP) (0.45 %, 0.30 % and 0.15 %). Furthermore, the diets were supplemented with bacterial Phytase. Birds were fed ad libitum and kept under thermo neutral conditions. The parameters studied were; body weight gain (BWG), tibial bone characteristics (TBC), serum Calcium (Ca), Phosphorus (P) and Alkaline Phosphatase (AP) levels and tibia ash percentage (TAP). BWG of the broilers was calculated at weekly interval and remaining parameters were calculated after slaughtering the birds at 35thday. Results suggested that Phytase supplementation at 0.30% NPP (Non Phytate Phosphorus + Bacterial Phytase) increased (P < 0.05) the BWG, bone length, bone weight, tibiotarsal index, medullary canal diameter and diaphysis diameter however, rubosticity index was reduced to minimum (P < 0.05) at this dietary level of phosphorous when compared with other groups. Maximum (P < 0.05) rubosticity index was observed in control group with 0% Phytase. Furthermore, Phytase addition at 0.30 % NPP also improved (P < 0.05) Ca, P and AP levels in the blood. Phytase supplementation at lower phosphorus level (0.30%NPP) improved BWG and TBC including bone density and bone quality in broilers hence it can be concluded that addition of Phytase at 0.30% NPP may prove beneficial for bone and overall performance in broilers.

Keywords: diaphysis diameter, phytase, rubosticity index, tibia

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6136 To Include or Not to Include: Resolving Ethical Concerns over the 20% High Quality Cassava Flour Inclusion in Wheat Flour Policy in Nigeria

Authors: Popoola I. Olayinka, Alamu E. Oladeji, B. Maziya-Dixon

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Cassava, an indigenous crop grown locally by subsistence farmers in Nigeria has potential to bring economic benefits to the country. Consumption of bread and other confectionaries has been on the rise due to lifestyle changes of Nigerian consumers. However, wheat, being the major ingredient for bread and confectionery production does not thrive well under Nigerian climate hence the huge spending on wheat importation. To reduce spending on wheat importation, the Federal Government of Nigeria intends passing into law mandatory inclusion of 20% high-quality cassava flour (HQCF) in wheat flour. While the proposed policy may reduce post harvest loss of cassava, and also increase food security and domestic agricultural productivity, there are downsides to the policy which include reduction in nutritional quality and low sensory appeal of cassava-wheat bread, reluctance of flour millers to use HQCF, technology and processing challenges among others. The policy thus presents an ethical dilemma which must be resolved for its successful implementation. While inclusion of HQCF to wheat flour in bread and confectionery is a topic that may have been well addressed, resolving the ethical dilemma resulting from the act has not received much attention. This paper attempts to resolve this dilemma using various approaches in food ethics (cost benefits, utilitarianism, deontological and deliberative). The Cost-benefit approach did not provide adequate resolution of the dilemma as all the costs and benefits of the policy could not be stated in the quantitative term. The utilitarianism approach suggests that the policy delivers greatest good to the greatest number while the deontological approach suggests that the act (inclusion of HQCF to wheat flour) is right hence the policy is not utterly wrong. The deliberative approach suggests a win-win situation through deliberation with the parties involved.

Keywords: HQCF, ethical dilemma, food security, composite flour, cassava bread

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6135 Social Media Influencers and Tourist’s Hotel Booking Decisions: A Case Study of Facebook

Authors: Fahsai Pawapootanont, Sasithon Yuwakosol

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The objectives of this research study are as follows: 1) Study the information-seeking behavior of followers of influencers on Facebook in making hotel booking decisions and 2) Study the characteristics of travel influencers that affect their followers' hotel booking decisions. The Data was collected by interviewing 35 key informants, consisting of 25 Thai tourists who were followers of travel influencers and 10 travel influencers, as well as collecting data using online questionnaires from a sample of 400 Thai tourists and using statistical data analysis: percentage, standard deviation, mean, T-Test and One-Way Analysis of Variance: ANOVA. The results of the influence of travel influencers on Facebook on hotel booking decisions in Thailand revealed the following: People in different age groups have different information-seeking behaviours. Depends on experience and aptitude in using technology. The sample group did not seek information from only one source. There is also a search for information from various places in order to get comparative information and the most truthful information to make decisions. In addition, travel influencers should be those who present honest, clear, and complete content. And present services honestly. In addition to the characteristics of travel influencers affecting hotel booking decisions, Presentation formats and platforms also affect hotel booking decisions. But it must be designed and presented to suit the behavior of the group of people we want. As for the influence of travel influencers, it can be concluded that The influence of travel influencers can influence their followers' interests and hotel booking decisions. However, it was found that there are other factors that followers of travel influencers on Facebook will factor into their decision to book a hotel, such as Whether the hotel's comfort meets your needs or not; location, price, and promotions also play an important role in deciding to book a hotel.

Keywords: influencer, travel, facebook, hotel booking decisions, Thailand

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6134 Analyzing the Results of Buildings Energy Audit by Using Grey Set Theory

Authors: Tooraj Karimi, Mohammadreza Sadeghi Moghadam

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Grey set theory has the advantage of using fewer data to analyze many factors, and it is therefore more appropriate for system study rather than traditional statistical regression which require massive data, normal distribution in the data and few variant factors. So, in this paper grey clustering and entropy of coefficient vector of grey evaluations are used to analyze energy consumption in buildings of the Oil Ministry in Tehran. In fact, this article intends to analyze the results of energy audit reports and defines most favorable characteristics of system, which is energy consumption of buildings, and most favorable factors affecting these characteristics in order to modify and improve them. According to the results of the model, ‘the real Building Load Coefficient’ has been selected as the most important system characteristic and ‘uncontrolled area of the building’ has been diagnosed as the most favorable factor which has the greatest effect on energy consumption of building. Grey clustering in this study has been used for two purposes: First, all the variables of building relate to energy audit cluster in two main groups of indicators and the number of variables is reduced. Second, grey clustering with variable weights has been used to classify all buildings in three categories named ‘no standard deviation’, ‘low standard deviation’ and ‘non- standard’. Entropy of coefficient vector of Grey evaluations is calculated to investigate greyness of results. It shows that among the 38 buildings surveyed in terms of energy consumption, 3 cases are in standard group, 24 cases are in ‘low standard deviation’ group and 11 buildings are completely non-standard. In addition, clustering greyness of 13 buildings is less than 0.5 and average uncertainly of clustering results is 66%.

Keywords: energy audit, grey set theory, grey incidence matrixes, grey clustering, Iran oil ministry

Procedia PDF Downloads 365
6133 Empirical Analysis of the Relationship between Voluntary Accounting Disclosures and Mongolian Stock Exchange Listed Companies’ Characteristics

Authors: Ernest Nweke

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Mongolia has made giant strides in the development of its auditing and accounting system from Soviet-style to a market-oriented system. High levels of domestic and foreign investment desired by the Mongolian government require that better and improved quality of corporate information and disclosure consistent with international standards be made available to investors. However, the Mongolian Certified Public Accountants (CPA) profession is still developing, and the quality of services provided by accounting firms in most cases do not comply with International Financial Reporting Standards (IFRS) framework approved by the government for use in financial reporting. Against this backdrop, Accounting and audit reforms, liberalization and deregulation, establishment of an efficient and effective professional monitoring and supervision regime are policy necessities. These will further enhance the Mongolian business environment, eliminate incompetence in the system, make the economy more attractive to investors and ultimately lift reporting standards and bring about improved accounting, auditing and disclosure practices among Mongolian firms. This paper examines the fundamental issues in the accounting and auditing environment in Mongolia and investigates the relationship between selected characteristics of Mongolian Stock Exchange (MSE) listed firms (profitability, leverage, firm size, firm auditor size, firm listing age, board size and proportion of independent directors) and voluntary accounting disclosures in their annual reports and accounts. The selected sample of firms for the research purpose consists of the top 20 indexes of the MSE, representing over 95% of the market capitalization. An empirical analysis of the hypothesized relationship was carried out using multiple regression in EViews analytical software. Research results lend credence to the fact that only a few of the company attributes positively impact voluntary accounting disclosures in Mongolian Stock Exchange-listed firms. The research is motivated by the absence of empirical evidence on the correlation between the quality of voluntary accounting disclosures made by listed companies in Mongolia and company characteristics and the findings thereof significantly useful to both firms and regulatory authorities. The concluding part of the paper precisely consists of useful research-based recommendations for listed firms and regulatory agencies on measures to put in place in order to enhance the quality of corporate financial reporting and disclosures in Mongolia.

Keywords: accounting, auditing, corporate disclosure, listed firms

Procedia PDF Downloads 90