Search results for: high energy materials
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 28833

Search results for: high energy materials

12723 Properties of Bacterial Nanocellulose for Scenic Arts

Authors: Beatriz Suárez López, Gabriela Forman

Abstract:

Kombucha (a symbiotic culture of bacteria and yeast) produces material capable of acquiring multiple shapes and textures that change significantly under different environment or temperature variations (e.g., when it is exposed to wet conditions), properties that may be explored in the scenic industry. This paper presents an analysis of its specific characteristics, exploring them as a non-conventional material for arts and performance. Costume Design uses surfaces as a powerful way of expression to represent concepts and stories; it may apply the unique features of nano bacterial cellulose (NBC) as assets in this artistic context. A mix of qualitative and quantitative (interventionist) methodology approaches were used -review of relevant literature to deepen knowledge on the research topic (crossing bibliography from different fields of studies: Biology, Art, Costume Design, etc.); as well as descriptive methods: laboratorial experiments, document quantities, observation to identify material properties and possibilities used to express a multiple narrative ideas, concepts and feelings. The results confirmed that NBC is an interactive and versatile material viable to be used in an alternative scenic context; its unique aesthetic and performative qualities, which change in contact to moisture, is a resource that can be used to show a visual and poetic impact on stage.

Keywords: biotechnological materials, contemporary dance, costume design, nano bacterial cellulose, performing arts

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12722 Influence of Stacking Sequence and Temperature on Buckling Resistance of GFRP Infill Panel

Authors: Viriyavudh Sim, SeungHyun Kim, JungKyu Choi, WooYoung Jung

Abstract:

Glass Fiber Reinforced Polymer (GFRP) is a major evolution for energy dissipation when used as infill material for seismic retrofitting of steel frame, a basic PMC infill wall system consists of two GFRP laminates surrounding an infill of foam core. This paper presents numerical analysis in terms of buckling resistance of GFRP sandwich infill panels system under the influence of environment temperature and stacking sequence of laminate skin. Mode of failure under in-plane compression is studied by means of numerical analysis with ABAQUS platform. Parameters considered in this study are contact length between infill and frame, laminate stacking sequence of GFRP skin and variation of mechanical properties due to increment of temperature. The analysis is done with four cases of simple stacking sequence over a range of temperature. The result showed that both the effect of temperature and stacking sequence alter the performance of entire panel system. The rises of temperature resulted in the decrements of the panel’s strength. This is due to the polymeric nature of this material. Additionally, the contact length also displays the effect on the performance of infill panel. Furthermore, the laminate stiffness can be modified by orientation of laminate, which can increase the infill panel strength. Hence, optimal performance of the entire panel system can be obtained by comparing different cases of stacking sequence.

Keywords: buckling resistance, GFRP infill panel, stacking sequence, temperature dependent

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12721 The Quality of Accounting Information of Private Companies in the Czech Republic

Authors: Kateřina Struhařová

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The paper gives the evidence of quality of accounting information of Czech private companies. In general the private companies in the Czech Republic do not see the benefits of providing accounting information of high quality. Based on the research of financial statements of entrepreneurs and companies in Zlin region it was confirmed that the quality of accounting information differs among the private entities and that the major impact on the accounting information quality has the fact if the financial statements are audited as well as the size of the entity. Also the foreign shareholders and lenders have some impact on the accounting information quality.

Keywords: accounting information quality, financial statements, Czech Republic, private companies

Procedia PDF Downloads 289
12720 Operations Guide Implementation Practice in Information Technology Organizations

Authors: Ziad M. Hejazi, Hani F. Mokhtar, Mohammed S. Bahabri, Mohammed H. Ghafouri, Ahmed S. Bahaitham

Abstract:

This paper demonstrates the efforts taken by an Information Technology (IT) organization at Saudi Aramco to establish Operations Guide in a practical manner. Review of related work and literature revealed several important aspects to be considered when implementing the operation guide including Identify supporting IT groups, specify each group roles and responsibilities, formulate the IT operations in terms of processes (input/output), list each process main steps, provide the details of each process main step, develop the RACI (Responsible, Accountable, Consulted, and Informed) chart, highlight the process KPI’s, utilized systems, and forms. Identified aspects were then addressed in the actual implementation via several practices, including developing the operation guide for all IT supported operations, creating a shared folder for the operations guide, and announcing the implementation to all IT staff. The implementation of the mentioned practice was benchmarked, identified as best in class, and adopted by other internal organizations. Moreover, it was evident and appreciated by IT management. The significance of this study stems from the fact that it might be among the first studies in Saudi Arabia that propose a practical guideline to implement IT operations guide by IT organizations. Additional research significance comes from the study being conducted in Saudi Aramco, one of the world’s biggest integrated energy and petrochemical companies.

Keywords: operations guide, process implementation, Saudi Aramco company, information technology, standard of procedure

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12719 Effects of Global Validity of Predictive Cues upon L2 Discourse Comprehension: Evidence from Self-paced Reading

Authors: Binger Lu

Abstract:

It remains unclear whether second language (L2) speakers could use discourse context cues to predict upcoming information as native speakers do during online comprehension. Some researchers propose that L2 learners may have a reduced ability to generate predictions during discourse processing. At the same time, there is evidence that discourse-level cues are weighed more heavily in L2 processing than in L1. Previous studies showed that L1 prediction is sensitive to the global validity of predictive cues. The current study aims to explore whether and to what extent L2 learners can dynamically and strategically adjust their prediction in accord with the global validity of predictive cues in L2 discourse comprehension as native speakers do. In a self-paced reading experiment, Chinese native speakers (N=128), C-E bilinguals (N=128), and English native speakers (N=128) read high-predictable (e.g., Jimmy felt thirsty after running. He wanted to get some water from the refrigerator.) and low-predictable (e.g., Jimmy felt sick this morning. He wanted to get some water from the refrigerator.) discourses in two-sentence frames. The global validity of predictive cues was manipulated by varying the ratio of predictable (e.g., Bill stood at the door. He opened it with the key.) and unpredictable fillers (e.g., Bill stood at the door. He opened it with the card.), such that across conditions, the predictability of the final word of the fillers ranged from 100% to 0%. The dependent variable was reading time on the critical region (the target word and the following word), analyzed with linear mixed-effects models in R. C-E bilinguals showed reliable prediction across all validity conditions (β = -35.6 ms, SE = 7.74, t = -4.601, p< .001), and Chinese native speakers showed significant effect (β = -93.5 ms, SE = 7.82, t = -11.956, p< .001) in two of the four validity conditions (namely, the High-validity and MedLow conditions, where fillers ended with predictable words in 100% and 25% cases respectively), whereas English native speakers didn’t predict at all (β = -2.78 ms, SE = 7.60, t = -.365, p = .715). There was neither main effect (χ^²(3) = .256, p = .968) nor interaction (Predictability: Background: Validity, χ^²(3) = 1.229, p = .746; Predictability: Validity, χ^²(3) = 2.520, p = .472; Background: Validity, χ^²(3) = 1.281, p = .734) of Validity with speaker groups. The results suggest that prediction occurs in L2 discourse processing but to a much less extent in L1, witha significant effect in some conditions of L1 Chinese and anull effect in L1 English processing, consistent with the view that L2 speakers are more sensitive to discourse cues compared with L1 speakers. Additionally, the pattern of L1 and L2 predictive processing was not affected by the global validity of predictive cues. C-E bilinguals’ predictive processing could be partly transferred from their L1, as prior research showed that discourse information played a more significant role in L1 Chinese processing.

Keywords: bilingualism, discourse processing, global validity, prediction, self-paced reading

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12718 Sediment Trapping by Seagrass Blades under Oscillatory Flow

Authors: Aina Barcelona, Carolyn Oldham, Jordi Colomer, Jordi Garcia-Orellana, Teresa Serra

Abstract:

Seagrass meadows increase the sedimentation within the canopy. However, there is still a lack of knowledge about how seagrasses impact the vertical distribution of sediment coming from external sources and reaches the meadow. This study aims to determine the number of particles retained by a seagrass meadow. Based on the hydrodynamics in the vertical direction, a meadow can be separated into different compartments: the blades, the seabed, within the canopy layer, and the above canopy layer. A set of laboratory experiments were conducted under different hydrodynamic conditions and canopy densities with the purpose to mimic the real field conditions. This study demonstrates and quantifies that seagrass meadows decrease the volume of the suspended sediment by two mechanisms: capturing the suspended sediment by the seagrass blades and promoting the particle sedimentation to the seabed. This study also demonstrates that the number of sediment particles trapped by single seagrass blades decreases with canopy density. However, when considering the trapping by the total number of blades, the sediment captured by all the blades of the meadow increases with canopy density. Furthermore, comparing with the bare seabed, this study demonstrated that there is a reduction in the suspended particles within the canopy, which implies an improvement in the water clarity. In addition, the particle sedimentation on the seabed increases with the canopy density compared with the bare seabed, making evident the contribution of the vegetation in enhancing sedimentation.

Keywords: seagrass, sediment capture, turbulent kinetic energy, oscillatory flow

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12717 Novel Scratch Resistant Self-Healing Automotive Clearcoats Using Hyperbranched Polymers and POSS Nanostructures

Authors: H.Yari, M. Mohseni, Z. Ranjbar

Abstract:

In this work a typical automotive clearcoat is modified with a combination of hyperbranched polymer (HBP) and polyhedral oligomeric silsesquioxane (POSS) nanostructures to simultaneously enhance the scratch resistance and healing ability of the resulting films. Micro-scratch and healing data revealed that these goals were achieved at high loadings of modifiers. Enhanced scratch resistance was attributed to the improved elastic recovery of the clearcoats in presence of modifiers. In addition, improved healing performance due to the partial replacement of covalent cross-links with physical ones resulted from the unique globular highly branched structure of HBP and POSS macromolecules.

Keywords: automotive clearcoat, POSS building blocks scratch resistance, self-healing

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12716 Systematic Study of Mutually Inclusive Influence of Temperature and Substitution on the Coordination Geometry of Co(II) in a Series of Coordination Polymer and Their Properties

Authors: Manasi Roy, Raju Mondal

Abstract:

During last two decades the synthesis and design of MOFs or novel coordination polymers (CPs) has flourished as an emerging area of research due to their role as functional materials. Accordingly, ten new cobalt-based MOFs have been synthesized using a simple bispyrazole ligand, 4,4′-methylene-bispyrazole (H2MBP), and isophthalic acid (H2IPA) and its four 5-substituted derivatives R-H2IPA (R = COOH, OH, tBu, NH2). The major aim of this study was to validate the mutual influence of temperature and substitutions on the final structural self-assembly. Five different isophthalic acid derivatives were used to study the influence of substituents while each reaction was carried out at two different temperatures to assess the temperature effect. A clear correlation was observed between the reaction temperature and the coordination number of the cobalt atoms which consequently changes the self assembly pattern. Another fact that the periodical change in coordination number did bring about some systematic changes in the structural network via secondary building unit selectivity. With the presence of a tunable cavity inside the network, and unsaturated metal centers, MOFs show highly encouraging photocatalytic degradation of toxic dye with a potential application in waste water purification. Another fascinating aspect of this work is the construction of magnetic coordination polymers with the occurrence of a not-so-common MCE behavior of cobalt-based MOF.

Keywords: MOFs, temperature effect, MCE, dye degradation

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12715 Microstructural and Corrosion Analysis of a Ti-Nb-Ta Biocompatible Dental Implant Alloy

Authors: Roxana Maria Angelescu, Doina Răducanu, Mariana Lucia Angelescu, Ion Cincă, Vasile Dănuţ Cojocaru, Cosmin Cotruț, Şerban Nicolae

Abstract:

Titanium alloys are often used for biomedical applications as hard tissue replacements, such as: orthopedic implants, spinal fixation devices and dental implants. Their advantages are well known and demonstrated: excellent mechanical properties, biocompatibility and good corrosion resistance, but it is also known that the main disadvantage of the metallic materials is their tendency of corrosion in in-vivo environments. In 1987, titanium was found to be the only metallic biomaterial that osseointegrates. The aim of this study was to investigate the microstructure and the corrosion behavior of the Ti-20Nb-5Ta wt% alloy. In this case Nb stabilizes the β-Ti structure and Ta is a highly passivating metal. The as studied alloy was melt under argon protective atmosphere in a levitation induction melting furnace, type FIVE CELES - MP25, with a nominal power of 25 kW and a melting capacity of 30 cm3. The microstructure of the as studied alloy was analyzed by using the electronic microscope Tescan Vega II-XMU. The phase structure of the as studied alloy was determined, as well as the crystalline grain size (100-200µ). To determine the corrosion behavior of the as studied alloy, the technique used was the linear polarization, with the PARSTAT 4000 potentiostat, produced by Princeton Applied Research; potentiodynamic curves were obtained with the VeraStudio v.2.4.2 software.

Keywords: corrosion resistance, microstructure, titanium alloys

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12714 Review of Influential Factors on the Personnel Interview for Employment from Point of View of Human Resources Management

Authors: Abbas Ghahremani

Abstract:

One of the most fundamental management issues in organizations and companies is the recruiting of efficient staff and compiling exact and perfect criteria for testing the applicants,which is guided and practiced by the manager of human resources of the organization. Obviously, each part of the organization seeks special features and abilities in the people apart from common features among all the staff in all units,which are called principal duties and abilities,and we will study them more. This article is trying to find out how we can identify the most efficient people among the applicants of employment by using proper methods of testing appropriate for the needs of different of employment by using proper methods of testing appropriate for the needs of different units of the organization and recruit efficient staff. Acceptable method for recruiting is to closely identify their characters from various aspects such as ability to communicate, flexibility, stress management, risk acceptance, tolerance, vision to future, familiarity with the art, amount of creativity and different thinking and by raising proper questions related with the above named features and presenting a questionnaire, evaluate them from various aspect in order to gain the proper result. According to the above explanations, it can be concluded which aspects of abilities and characteristics of a person must be evaluated in order to reduce any mistake in recruitment and approach an ideal result and ultimately gain an organized system according to the standards and avoid waste of energy for unprofessional personnel which is a marginal issue in the organizations.

Keywords: human resources management, staff recuiting, employment factors, efficient staff

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12713 Carbon Capture and Storage in Geological Formation, its Legal, Regulatory Imperatives and Opportunities in India

Authors: Kalbende Krunal Ramesh

Abstract:

The Carbon Capture and Storage Technology (CCS) provides a veritable platform to bridge the gap between the seemingly irreconcilable twin global challenges of ensuring a secure, reliable and diversified energy supply and mitigating climate change by reducing atmospheric emissions of carbon dioxide. Making its proper regulatory policy and making it flexible for the government and private company by law to regulate, also exploring the opportunity in this sector is the main aim of this paper. India's total annual emissions was 1725 Mt CO2 in 2011, which comprises of 6% of total global emission. It is very important to control the greenhouse gas emission for the environment protection. This paper discusses the various regulatory policy and technology adopted by some of the countries for successful using CCS technology. The brief geology of sedimentary basins in India is studied, ranging from the category I to category IV and deep water and potential for mature technology in CCS is reviewed. Areas not suitable for CO2 storage using presently mature technologies were over viewed. CSS and Clean development mechanism was developed for India, considering the various aspects from research and development, project appraisal, approval and validation, implementation, monitoring and verification, carbon credit issued, cap and trade system and its storage potential. The opportunities in oil and gas operations, power sector, transport sector is discussed briefly.

Keywords: carbon credit issued, cap and trade system, carbon capture and storage technology, greenhouse gas

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12712 Nanosilver Loaded Biomaterial for Wound Healing Applications: In Vitro Studies

Authors: Sathish Sundar Dhilip Kumar, Nicolette Houreld, Heidi Abrahamse

Abstract:

Silver nanoparticles (AgNPs) are classified as metal-based nanomaterials and have received considerable attention globally for wound healing and tissue engineering applications. Naturally available materials are a significant source of medicinal products to treat numerous diseases; polysaccharides are among them. Polysaccharides are non-toxic, safe, and inexpensive, and it has good biocompatibility and biodegradability. Most polysaccharides are shown to have a positive effect on wound healing processes, including chitosan and gum tragacanth. The present study evaluated the improvement of cellular wound healing by nanosilver-loaded polysaccharide-based biomaterial (CGT-NS) in WS1 cells. The physicochemical properties of prepared CGT-NS were studied using different characterization techniques, and it exhibited better stability and swelling properties in various pH conditions. Surface morphology was studied using scanning electron microscopy, and it revealed the porous morphology of the synthesized CGT-NS. The synthesized biomaterial displayed acceptable antibacterial properties against Gram-positive and Gram-negative bacterial strains, and it may prevent infection. The biocompatibility of the synthesized CGT-NS biomaterial was studied in WS1 cells, where it may lead to promote increased cell adhesion and proliferation properties. Thus, the CGT-NS biomaterial has good potential as a biomaterial in wound healing applications.

Keywords: biomaterial, wound healing, nano, silver nanoparticles

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12711 Oat βeta Glucan Attenuates the Development of Atherosclerosis and Improves the Intestinal Barrier Function by Reducing Bacterial Endotoxin Translocation in APOE-/- MICE

Authors: Dalal Alghawas, Jetty Lee, Kaisa Poutanen, Hani El-Nezami

Abstract:

Oat β-glucan a water soluble non starch linear polysaccharide has been approved as a cholesterol lowering agent by various food safety administrations and is commonly used to reduce the risk of heart disease. The molecular weight of oat β-glucan can vary depending on the extraction and fractionation methods. It is not clear whether the molecular weight has a significant impact at reducing the acceleration of atherosclerosis. The aim of this study was to investigate three different oat β-glucan fractionations on the development of atherosclerosis in vivo. With special focus on plaque stability and the intestinal barrier function. To test this, ApoE-/- female mice were fed a high fat diet supplemented with oat bran, high molecular weight (HMW) oat β-glucan fractionate and low molecular weight (LMW) oat β-glucan fractionate for 16 weeks. Atherosclerosis risk markers were measured in the plasma, heart and aortic tree. Plaque size was measured in the aortic root and aortic tree. ICAM-1, VCAM-1, E-Selectin, P-Selectin, protein levels were assessed from the aortic tree to determine plaque stability at 16 weeks. The expression of p22phox at the aortic root was evaluated to study the NADPH oxidase complex involved in nitric oxide bioavailability and vascular elasticity. The tight junction proteins E-cadherin and beta-catenin from western blot analyses were analysed as an intestinal barrier function test. Plasma LPS, intestinal D-lactate levels and hepatic FMO gene expression were carried out to confirm whether the compromised intestinal barrier lead to endotoxemia. The oat bran and HMW oat β-glucan diet groups were more effective than the LMW β-glucan diet group at reducing the plaque size and showed marked improvements in plaque stability. The intestinal barrier was compromised for all the experimental groups however the endotoxemia levels were higher in the LMW β-glucan diet group. The oat bran and HMW oat β-glucan diet groups were more effective at attenuating the development of atherosclerosis. Reasons for this could be due to the LMW oat β-glucan diet group’s low viscosity in the gut and the inability to block the reabsorption of cholesterol. Furthermore the low viscosity may allow more bacterial endotoxin translocation through the impaired intestinal barrier. In future food technologists should carefully consider how to incorporate LMW oat β-glucan as a health promoting food.

Keywords: Atherosclerosis, beta glucan, endotoxemia, intestinal barrier function

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12710 Evaluation of the Role of Simulation and Virtual Reality as High-Yield Adjuncts to Paediatric Education

Authors: Alexandra Shipley

Abstract:

Background: Undergraduate paediatric teaching must overcome two major challenges: 1) balancing patient safety with active student engagement and 2) exposing students to a comprehensive range of pathologies within a relatively short clinical placement. Whilst lectures and shadowing on paediatric wards constitute the mainstay of learning, Simulation and Virtual Reality (VR) are emerging as effective teaching tools, which - immune to the unpredictability and seasonal variation of hospital presentations - could expose students to the entire syllabus more reliably, efficiently, and independently. We aim to evaluate the potential utility of Simulation and VR in addressing gaps within the traditional paediatric curriculum from the perspective of medical students. Summary of Work: Exposure to and perceived utility of various learning opportunities within the Paediatric and Emergency Medicine courses were assessed through a questionnaire completed by 5th year medical students (n=23). Summary of Results: Students reported limited exposure to several common acute paediatric presentations, such as bronchiolitis (41%), croup (32%) or pneumonia (14%), and to clinical emergencies, including cardiac/respiratory arrests or trauma calls (27%). Across all conditions, average self-reported confidence in assessment and management to the level expected of an FY1 is greater amongst those who observed at least one case (e.g. 7.6/10 compared with 3.6/10 for croup). Students rated exposure through Simulation or VR to be of similar utility to witnessing a clinical scenario on the ward. In free text responses, students unanimously favoured being ‘challenged’ through ‘hands-on’ patient interaction over passive shadowing, where it is ‘easy to zone out.’ In recognition of the fact that such independence is only appropriate in certain clinical situations, many students reported wanting more Simulation and VR teaching. Importantly, students raised the necessity of ‘proper debriefs’ after these sessions to maximise educational value. Discussion and Conclusion: Our questionnaire elicited several student-perceived challenges in paediatric education, including incomplete exposure to common pathologies and limited opportunities for active involvement in patient care. Indeed, these experiences seem to be important predictors of confidence. Quantitative and qualitative feedback suggests that VR and Simulation satisfy students’ self-reported appetite for independent engagement with authentic clinical scenarios. Take-aways: Our findings endorse further development of VR and Simulation as high-yield adjuncts to paediatric education.

Keywords: paediatric emergency education, simulation, virtual reality, medical education

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12709 Preparation and Characterization of Titania-Coated Glass Fibrous Filters Using Aqueous Peroxotitanium Acid Solution

Authors: Ueda Honoka, Yasuo Hasegawa, Fumihiro Nishimura, Jae-Ho Kim, Susumu Yonezawa

Abstract:

Aqueous peroxotitanium acid solution prepared from the TiO₂ fluorinated by F₂ gas was used for the TiO₂ coating on glass fibrous filters in this study. The coating of TiO₂ on the surface of glass fibers was carried out at 120℃ and for 15 min ~ 24 h with aqueous peroxotitanium acid solution using a hydrothermal synthesis autoclave reactor. The morphology TiO₂ coating layer was largely dependent on the reaction time, as shown in the results of scanning electron microscopy and energy dispersive X-ray spectroscopy. Increasing the reaction times, the TiO₂ layer on the glass expanded uniformly. Moreover, the surface fluorination of glass fibers can promote the formation of the TiO₂ layer on the surface. The photocatalytic activity of prepared titania-coated glass fibrous filters was investigated by both the degradation test of methylene blue (MB) and the decomposition test of gaseous acetaldehyde. The MB decomposition ratio with fluorinated samples was about 95% for 30 min of UV irradiation time, and it was much higher than that (70%) with the untreated thing. The decomposition ratio (50%) of gaseous acetaldehyde with fluorinated samples was also higher than that (30%) with the untreated thing. Consequently, photocatalytic activity is enhanced by surface fluorination.

Keywords: aqueous peroxotitanium acid solution, titania-coated glass fibrous filters, photocatalytic activity, surface fluorination

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12708 Employees Retention through Effective HR Practices

Authors: Choi Sang Long

Abstract:

It is vital for Human Resource (HR) managers to address and overcome employees’ turnover intention in their organization. Ability to keep good employees is critical for ensuring success of the organization in future. People are seeking many ways of live that is meaningful and less complicated and this new lifestyle actually has an impact on how an employee must be motivated and managed. Therefore, this paper discusses extensively on the impact of human resource practices that can alter the negative effect on the organization due to high employees’ turnover. These critical practices are employees’ career development, performance management, training and a fair compensation scheme.

Keywords: turnover intention, career development, performance management, compensation, human resource management, organization

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12707 Vitamin D Intoxication with Hypercalcemia Due to Overuse of Supplement

Authors: Sara Ataei, Mohammad Bagher Oghazian, Mania Radfar

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We describe a patient with hypercalcemia associated with the injection of high doses vitamin D as supplement for a period of six months. A 76-year-old woman had been taking an intramuscular injection of vitamin D 300,000 IU every ten days for six months. She was hospitalized with symptoms of hypercalcemia: chronic constipation, unstable gait, a chronic generalized musculoskeletal pain and increased fatigue. On admission her 25 (OH) vitamin D and Calcium levels were 559 nmol/L and 13.85 mg/dL respectively, and Parathyroid Hormone (PTH) level was 7.1 pg/mL. Immediately she received diuresis therapy with saline and furosemide in conjunction with calcitonin and pamidronate. At discharge her serum calcium level was 11.5 mg/dL. To lower endogenous overproduction of calcitriol, prednisolone 20 mg/day for 10 days was administered at discharge time.

Keywords: vitamin D, hypercalcemia, vitamin D toxicity, parathyroid hormone

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12706 Zeros Elimination from the National Currency

Authors: Zahra Karimi

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The purpose of this paper is to investigate the role and importance of accounting for the implementation of the VAT system in the country. For this purpose, after the evaluation of specifications and important advantages of the VAT and the experience of other countries, important role of accounting in the precise determination of taxes, strategies to prevent escape of tax and realization of tax revenues of government, necessary control to increase the efficiency and accuracy of the calculations discussed. High-dependence of government to borrowing from the banking system and inflation tax and a low general ratio of tax revenues to GDP, indicating the inadequacy of the country's tax system. It can be said that being of a proper accounting system consider as a prerequisite for successful implementation of VAT in the country. So it's crucial for accountants with responsibility announce its full fitness to meet the requirements. For successful implementation of VAT as such a multi-stage sales tax and the tax on the price.

Keywords: accounting, tax reform in Iran, Value Added Tax (VAT), economic

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12705 21st Century Business Dynamics: Acting Local and Thinking Global through Extensive Business Reporting Language (XBRL)

Authors: Samuel Faboyede, Obiamaka Nwobu, Samuel Fakile, Dickson Mukoro

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In the present dynamic business environment of corporate governance and regulations, financial reporting is an inevitable and extremely significant process for every business enterprise. Several financial elements such as Annual Reports, Quarterly Reports, ad-hoc filing, and other statutory/regulatory reports provide vital information to the investors and regulators, and establish trust and rapport between the internal and external stakeholders of an organization. Investors today are very demanding, and emphasize greatly on authenticity, accuracy, and reliability of financial data. For many companies, the Internet plays a key role in communicating business information, internally to management and externally to stakeholders. Despite high prominence being attached to external reporting, it is disconnected in most companies, who generate their external financial documents manually, resulting in high degree of errors and prolonged cycle times. Chief Executive Officers and Chief Financial Officers are increasingly susceptible to endorsing error-laden reports, late filing of reports, and non-compliance with regulatory acts. There is a lack of common platform to manage the sensitive information – internally and externally – in financial reports. The Internet financial reporting language known as eXtensible Business Reporting Language (XBRL) continues to develop in the face of challenges and has now reached the point where much of its promised benefits are available. This paper looks at the emergence of this revolutionary twenty-first century language of digital reporting. It posits that today, the world is on the brink of an Internet revolution that will redefine the ‘business reporting’ paradigm. The new Internet technology, eXtensible Business Reporting Language (XBRL), is already being deployed and used across the world. It finds that XBRL is an eXtensible Markup Language (XML) based information format that places self-describing tags around discrete pieces of business information. Once tags are assigned, it is possible to extract only desired information, rather than having to download or print an entire document. XBRL is platform-independent and it will work on any current or recent-year operating system, or any computer and interface with virtually any software. The paper concludes that corporate stakeholders and the government cannot afford to ignore the XBRL. It therefore recommends that all must act locally and think globally now via the adoption of XBRL that is changing the face of worldwide business reporting.

Keywords: XBRL, financial reporting, internet, internal and external reports

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12704 Sustainable and Aesthetic Features of Traditional Architectures in Central Part of Iran

Authors: Azadeh Rezafar

Abstract:

Iran is one of the oldest countries with traditional culture in the world. All over the history Iranians had traditional architectural designs, which were at the same time sustainable, ecological, functional and environmental consistent. These human scale architectures were built for maximum use, comfort, climate adaptation with available resources and techniques. Climate variability of the country caused developing of variety design methods. More of these methods such as windcatchers in Yazd City or Panam (Insulation) were scientific solutions at the same time. Renewable energy resources were used in these methods that featured in them. While climate and ecological issues were dominant parts of these traditional designs, aesthetic and beauty issues were not ignored. Conformity with the community’s culture caused more compact designs that the visual aesthetics of them can be seen inside of them. Different organizations of space were used for these visual aesthetic issues inside the houses as well as historical urban designs. For example dry and hot climates in central parts of the country designed with centralized organization. Most central parts of these designs functioned as a courtyard for temperate the air in the summer. This paper will give summary descriptive information about traditional Iranian architectural style by figures all around the country with different climate conditions, while focus of the paper is traditional architectural design of the central part of the country, with dry and hot climate condition. This information may be useful for contemporary architectural designs, which are designed without noticing to the vernacular condition and caused cities look like each other.

Keywords: architectural design, traditional design, Iran, sustainability

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12703 Re-Inhabiting the Roof: Han Slawick Covered Roof Terrace, Amsterdam

Authors: Simone Medio

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If we observe many modern cities from above, we are typically confronted with a sea of asphalt-clad flat rooftops. In contrast to the modernist expectation of a populated flat roof, flat rooftops in modern multi-story buildings are rarely used. On the contrary, they typify a desolate and abandoned landscape encouraging mechanical system allocation. Flat roof technology continues to be seen as a state-of-fact in most multi-storey building designs and its greening its prevalent environmental justification. This paper aims to seek a change in the approach to flat roofing. It makes a case for the opportunity at hand for architectonically resolute, sheltered, livable spaces that make a better use of the environment at rooftop level. The researcher is looking for the triggers that allow for that change to happen in the design process of case study buildings. The paper begins by exploring Han Slawick covered roof terrace in Amsterdam as a simple and essential example of transforming the flat roof in a usable, inhabitable space. It investigates the design challenges and the logistic, financial and legislative hurdles faced by the architect, and the outcomes in terms of building performance and occupant use and satisfaction. The researcher uses a grounded research methodology with direct interview process to the architect in charge of the building and the building user. Energy simulation tools and calculation of running costs are also used as further means of validating change.

Keywords: environmental design, flat rooftop persistence, roof re-habitation, tectonics

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12702 Computer Assisted Learning Module (CALM) for Consumer Electronics Servicing

Authors: Edicio M. Faller

Abstract:

The use of technology in the delivery of teaching and learning is vital nowadays especially in education. Computer Assisted Learning Module (CALM) software is the use of computer in the delivery of instruction with a tailored fit program intended for a specific lesson or a set of topics. The CALM software developed in this study is intended to supplement the traditional teaching methods in technical-vocational (TECH-VOC) instruction specifically the Consumer Electronics Servicing course. There are three specific objectives of this study. First is to create a learning enhancement and review materials on the selected lessons. Second, is to computerize the end-of-chapter quizzes. Third, is to generate a computerized mock exam and summative assessment. In order to obtain the objectives of the study the researcher adopted the Agile Model where the development of the study undergoes iterative and incremental process of the Software Development Life Cycle. The study conducted an acceptance testing using a survey questionnaire to evaluate the CALM software. The results showed that CALM software was generally interpreted as very satisfactory. To further improve the CALM software it is recommended that the program be updated, enhanced and lastly, be converted from stand-alone to a client/server architecture.

Keywords: computer assisted learning module, software development life cycle, computerized mock exam, consumer electronics servicing

Procedia PDF Downloads 377
12701 Combined Fuzzy and Predictive Controller for Unity Power Factor Converter

Authors: Abdelhalim Kessal

Abstract:

This paper treats a design of combined control of a single phase power factor correction (PFC). The strategy of the proposed control is based on two parts, the first, for the outer loop (DC output regulated voltage), and the second govern the input current of the converter in order to achieve a sinusoidal form in phase with the grid voltage. Two kinds of regulators are used, Fuzzy controller for the outer loop and predictive controller for the inner loop. The controllers are verified and discussed through simulation under MATLAB/Simulink platform. Also an experimental confirmation is applied. Results present a high dynamic performance under various parameters changes.

Keywords: boost converter, harmonic distortion, Fuzzy, predictive, unity power factor

Procedia PDF Downloads 474
12700 Bullous Pyoderma Gangrenosum in a Patient with Anti-Phospholipid Syndrome: A Case Report and Literature Review

Authors: Yousef Alwashahi, Ahmed Almoqbali, Mayar Albahrani, Asma Alajmi

Abstract:

We report a rare case of a 49-year-old Omani woman who is a known case of primary anti-phospholipid syndrome, glucose-6-phosphate dehydrogenase deficiency, and iron deficiency anaemia. During cannulation, she was found to develop bulla that progressed to ulcerations. With chronicity and recurrent abscess formation that usually increase after surgical intervention, a pathergy phenomenon was postulated. High suspicion of pyoderma gangrenosum was considered. Fortunately, the rapid progression of the disease was slowed down with corticosteroids, cyclosporin, and biological agents.

Keywords: anti-phospholipid syndrome, pyoderma gangrenosum, bullous pyoderma gangrenosum, pathergy, pathergy phenomenon

Procedia PDF Downloads 77
12699 Al2O3-Dielectric AlGaN/GaN Enhancement-Mode MOS-HEMTs by Using Ozone Water Oxidization Technique

Authors: Ching-Sung Lee, Wei-Chou Hsu, Han-Yin Liu, Hung-Hsi Huang, Si-Fu Chen, Yun-Jung Yang, Bo-Chun Chiang, Yu-Chuang Chen, Shen-Tin Yang

Abstract:

AlGaN/GaN high electron mobility transistors (HEMTs) have been intensively studied due to their intrinsic advantages of high breakdown electric field, high electron saturation velocity, and excellent chemical stability. They are also suitable for ultra-violet (UV) photodetection due to the corresponding wavelengths of GaN bandgap. To improve the optical responsivity by decreasing the dark current due to gate leakage problems and limited Schottky barrier heights in GaN-based HEMT devices, various metal-oxide-semiconductor HEMTs (MOS-HEMTs) have been devised by using atomic layer deposition (ALD), molecular beam epitaxy (MBE), metal-organic chemical vapor deposition (MOCVD), liquid phase deposition (LPD), and RF sputtering. The gate dielectrics include MgO, HfO2, Al2O3, La2O3, and TiO2. In order to provide complementary circuit operation, enhancement-mode (E-mode) devices have been lately studied using techniques of fluorine treatment, p-type capper, piezoneutralization layer, and MOS-gate structure. This work reports an Al2O3-dielectric Al0.25Ga0.75N/GaN E-mode MOS-HEMT design by using a cost-effective ozone water oxidization technique. The present ozone oxidization method advantages of low cost processing facility, processing simplicity, compatibility to device fabrication, and room-temperature operation under atmospheric pressure. It can further reduce the gate-to-channel distance and improve the transocnductance (gm) gain for a specific oxide thickness, since the formation of the Al2O3 will consume part of the AlGaN barrier at the same time. The epitaxial structure of the studied devices was grown by using the MOCVD technique. On a Si substrate, the layer structures include a 3.9 m C-doped GaN buffer, a 300 nm GaN channel layer, and a 5 nm Al0.25Ga0.75N barrier layer. Mesa etching was performed to provide electrical isolation by using an inductively coupled-plasma reactive ion etcher (ICP-RIE). Ti/Al/Au were thermally evaporated and annealed to form the source and drain ohmic contacts. The device was immersed into the H2O2 solution pumped with ozone gas generated by using an OW-K2 ozone generator. Ni/Au were deposited as the gate electrode to complete device fabrication of MOS-HEMT. The formed Al2O3 oxide thickness 7 nm and the remained AlGaN barrier thickness is 2 nm. A reference HEMT device has also been fabricated in comparison on the same epitaxial structure. The gate dimensions are 1.2 × 100 µm 2 with a source-to-drain spacing of 5 μm for both devices. The dielectric constant (k) of Al2O3 was characterized to be 9.2 by using C-V measurement. Reduced interface state density after oxidization has been verified by the low-frequency noise spectra, Hooge coefficients, and pulse I-V measurement. Improved device characteristics at temperatures of 300 K-450 K have been achieved for the present MOS-HEMT design. Consequently, Al2O3-dielectric Al0.25Ga0.75N/GaN E-mode MOS-HEMTs by using the ozone water oxidization method are reported. In comparison with a conventional Schottky-gate HEMT, the MOS-HEMT design has demonstrated excellent enhancements of 138% (176%) in gm, max, 118% (139%) in IDS, max, 53% (62%) in BVGD, 3 (2)-order reduction in IG leakage at VGD = -60 V at 300 (450) K. This work is promising for millimeter-wave integrated circuit (MMIC) and three-terminal active UV photodetector applications.

Keywords: MOS-HEMT, enhancement mode, AlGaN/GaN, passivation, ozone water oxidation, gate leakage

Procedia PDF Downloads 252
12698 Online Formative Assessment Challenges Experienced by Grade 10 Physical Sciences Teachers during Remote Teaching and Learning

Authors: Celeste Labuschagne, Sam Ramaila, Thasmai Dhurumraj

Abstract:

Although formative assessment is acknowledged as crucial for teachers to gauge students’ understanding of subject content, applying formative assessment in an online context is more challenging than in a traditional Physical Sciences classroom. This study examines challenges experienced by Grade 10 Physical Sciences teachers when enacting online formative assessment. The empirical investigation adopted a generic qualitative design and involved three purposively selected Grade 10 Physical Sciences teachers from three different schools and quintiles within the Tshwane North District in South Africa. Data were collected through individual and focus group interviews. Technological, pedagogical, and content knowledge (TPACK) was utilised as a theoretical framework underpinning the study. The study identified a myriad of challenges experienced by Grade 10 Physical Sciences teachers when enacting online formative assessment. These challenges include the utilisation of Annual Teaching Plans, lack of technological knowledge, and internet connectivity. The Department of Basic Education faces the key imperative to provide continuous teacher professional development and concomitant online learning materials that can facilitate meaningful enactment of online formative assessment in various educational settings.

Keywords: COVID-19, challenges, online formative assessment, physical sciences, TPACK

Procedia PDF Downloads 52
12697 Extraction and Quantification of Peramine Present in Dalaca pallens, a Pest of Grassland in Southtern Chile

Authors: Leonardo Parra, Daniel Martínez, Jorge Pizarro, Fernando Ortega, Manuel Chacón-Fuentes, Andrés Quiroz

Abstract:

Control of Dalaca pallens or blackworms, one of the most important hypogeous pest in grassland in southern Chile, is based on the use of broad-spectrum insecticides such as organophosphates and pyrethroids. However, the rapid development of insecticide resistance in field populations of this insect and public concern over the environmental impact of these insecticides has resulted in the search for other control methods. Specifically, the use of endophyte fungi for controlling pest has emerged as an interesting and promising strategy. Endophytes from ryegrass (Lolium perenne), establish a biotrophic relationship with the host, defined as mutualistic symbiosis. The plant-fungi association produces alkaloids where peramine is the main toxic substance against Listronotus bonariensis, the most important epigean pest of ryegrass. Nevertheless, the effect of peramina on others pest insects, such as D. pallens, to our knowledge has not been studied, and also its possible metabolization in the body of the larvae. Therefore, we addressed the following research question: Do larvae of D. pallens store peramine after consumption of ryegrass endophyte infected (E+)? For this, specimens of blackworms were fed with ryegrass plant of seven experimental lines and one commercial cultivar endophyte free (E-) sown at the Instituto de Investigaciones Agropecuarias Carillanca (Vilcún, Chile). Once the feeding period was over, ten larvae of each treatment were examined. Individuals were dissected, and their gut was removed to exclude any influence of remaining material. The rest of the larva's body was dried at 60°C by 24-48 h and ground into a fine powder using a mortar. 25 mg of dry powder was transferred to a microcentrifuge tube and extracted in 1 mL of a mixture of methanol:water:formic acid. Then, the samples were centrifuged at 16,000 rpm for 3 min, and the supernatant was colected and injected in the liquid chromatography of high resolution (HPLC). The results confirmed the presence of peramine in the larva's body of D. pallens. The insects that fed the experimental lines LQE-2 and LQE-6 were those where peramine was present in high proportion (0.205 and 0.199 ppm, respectively); while LQE-7 and LQE-3 obtained the lowest concentrations of the alkaloid (0.047 and 0.053 ppm, respectively). Peramine was not detected in the insects when the control cultivar Jumbo (E-) was tested. These results evidenced the storage and metabolism of peramine during consumption of the larvae. However, the effect of this alkaloid present in 'future ryegrass cultivars' (LQE-2 and LQE-6) on the performance and survival of blackworms must be studied and confirmed experimentally.

Keywords: blackworms, HPLC, alkaloid, pest

Procedia PDF Downloads 287
12696 Reasons for the Slow Uptake of Embodied Carbon Estimation in the Sri Lankan Building Sector

Authors: Amalka Nawarathna, Nirodha Fernando, Zaid Alwan

Abstract:

Global carbon reduction is not merely a responsibility of environmentally advanced developed countries, but also a responsibility of developing countries regardless of their less impact on global carbon emissions. In recognition of that, Sri Lanka as a developing country has initiated promoting green building construction as one reduction strategy. However, notwithstanding the increasing attention on Embodied Carbon (EC) reduction in the global building sector, they still mostly focus on Operational Carbon (OC) reduction (through improving operational energy). An adequate attention has not yet been given on EC estimation and reduction. Therefore, this study aims to identify the reasons for the slow uptake of EC estimation in the Sri Lankan building sector. To achieve this aim, 16 numbers of global barriers to estimate EC were identified through existing literature. They were then subjected to a pilot survey to identify the significant reasons for the slow uptake of EC estimation in the Sri Lankan building sector. A questionnaire with a three-point Likert scale was used to this end. The collected data were analysed using descriptive statistics. The findings revealed that 11 out of 16 challenges/ barriers are highly relevant as reasons for the slow uptake in estimating EC in buildings in Sri Lanka while the other five challenges/ barriers remain as moderately relevant reasons. Further, the findings revealed that there are no low relevant reasons. Eventually, the paper concluded that all the known reasons are significant to the Sri Lankan building sector and it is necessary to address them in order to upturn the attention on EC reduction.

Keywords: embodied carbon emissions, embodied carbon estimation, global carbon reduction, Sri Lankan building sector

Procedia PDF Downloads 187
12695 Tungsten-Based Powders Produced in Plasma Systems

Authors: Andrey V. Samokhin, Nikolay V. Alekseev, Mikhail A. Sinaiskii

Abstract:

The report presents the results of R&D of plasma-chemical production of W, W-Cu, W-Ni-Fe nanopowders as well as spherical micropowders of these compounds for their use in modern 3D printing technologies. Plasma-chemical synthesis of nanopowdersis based on the reduction of tungsten oxide compounds powders in a stream of hydrogen-containing low-temperature thermal plasma generated in an electric arc plasma torch. The synthesis of W-Cu and W-Ni-Fe nanocompositesiscarried out using the reduction of a mixture of the metal oxides. Using the synthesized tungsten-based nanocomposites powders, spherical composite micropowders with a submicron structure canbe manufactured by spray dryinggranulation of nanopowder suspension and subsequent densification and spheroidization of granules by melting in a low-temperature thermal plasma flow. The DC arc plasma systems are usedfor the synthesis of nanopowdersas well as for the spheroidization of microgranuls. Plasma systems have a capacity of up to 1 kg/h for nanopowder and up to 5 kg/h for spheroidized powder. All synthesized nanopowders consist of aggregated particles with sizes less than 100 nm, and nanoparticles of W-Cu and W-Ni-Fe composites have core (W) –shell (Cu or Ni-Fe) structures. The resulting dense spherical microparticles with a size of 20-60 microns have a submicron structure with a uniform distribution of metals over the particle volume. The produced tungsten-based nano- and spherical micropowderscan be used to develop new materials and manufacture products using advanced modern technologies.

Keywords: plasma, powders, production, tungsten-based

Procedia PDF Downloads 105
12694 Geotechnical Characteristics of Miocenemarl in the Region of Medea North-South Highway, Algeria

Authors: Y. Yongli, M. H. Aissa

Abstract:

The purpose of this paper aims for a geotechnical analysis based on experimental physical and mechanical characteristics of Miocene marl situated at Medea region in Algeria. More than 150 soil samples were taken in the investigation part of the North-South Highway which extends over than 53 km from Chiffa in the North to Berrouaghia in the South of Algeria. The analysis of data in terms of Atterberg limits, plasticity index, and clay content reflects an acceptable correlation justified by a high coefficient of regression which was compared with the previous works in the region. Finally, approximated equations that serve as a guideline for geotechnical design locally have been suggested.

Keywords: correlation, geotechnical properties, miocene marl, north-south highway

Procedia PDF Downloads 281