Search results for: accounting values

Authors: Babak Safaei, Ahmad Ghanbari, Arash Rahmani

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In the present study, the free vibration characteristics of double-walled carbon nanotubes (DWCNTs) are investigated. The small-scale effects are taken into account using the Eringen’s nonlocal elasticity theory. The nonlocal elasticity equations are implemented into the different classical beam theories namely as Euler-Bernoulli beam theory (EBT), Timoshenko beam theory (TBT), Reddy beam theory (RBT), and Levinson beam theory (LBT) to analyze the free vibrations of DWCNTs in which each wall of the nanotubes is considered as individual beam with van der Waals interaction forces. Generalized differential quadrature (GDQ) method is utilized to discretize the governing differential equations of each nonlocal beam model along with four commonly used boundary conditions. Then molecular dynamics (MD) simulation is performed for a series of armchair and zigzag DWCNTs with different aspect ratios and boundary conditions, the results of which are matched with those of nonlocal beam models to extract the appropriate values of the nonlocal parameter corresponding to each type of chirality, nonlocal beam model and boundary condition. It is found that the present nonlocal beam models with their proposed correct values of nonlocal parameter have good capability to predict the vibrational behavior of DWCNTs, especially for higher aspect ratios.

Keywords: double-walled carbon nanotubes, nonlocal continuum elasticity, free vibrations, molecular dynamics simulation, generalized differential quadrature method

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Authors: Neritan Shkodrani, Klearta Rrushi, Anxhela Shaha

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Generally, the design of axial load capacity of deep foundations is based on the data provided from field tests, such as SPT (Standard Penetration Test) and CPT (Cone Penetration Test) tests. This paper reports the results of axial load capacity analysis of drilled shafts at a construction site at Semani, in Fier county, Fier prefecture in Albania. In this case, the axial load capacity analyses are based on the data of 416 SPT tests and 12 CPTU tests, which are carried out in this site construction using 12 boreholes (10 borings of a depth 30.0 m and 2 borings of a depth of 80.0m). The considered foundation widths range from 0.5m to 2.5 m and foundation embedment lengths is fixed at a value of 25m. SPT – based analytical methods from the Japanese practice of design (Building Standard Law of Japan) and CPT – based analytical Eslami and Fellenius methods are used for obtaining axial ultimate load capacity of drilled shafts. The considered drilled shaft (25m long and 0.5m - 2.5m in diameter) is analyzed for the soil conditions of each borehole. The values obtained from sets of calculations are shown in different charts. Then the reported axial load capacity values acquired from SPT and CPTU data are compared and some conclusions are found related to the mentioned methods of calculations.

Keywords: deep foundations, drilled shafts, axial load capacity, ultimate load capacity, allowable load capacity, SPT test, CPTU test

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Authors: Fauzik Lendriyono, Isbandi Rukminto Adi

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Muhammadiyah is an Islamic-based organization taking care to human suffering. The existence of Muhammadiyah organization is strong supported by its members. Muhammadiyah as the oldest Islamic organization in Indonesia, since its establishment has had main activities, such as in the fields of education, health, and social services, one of the form is Orphanage. However, at present, Muhammadiyah orphanage was in a dilemma because of differences in orientation and commitment of the caretaker-managers. This research on Muhammadiyah orphanage is very important because it is able to know the problem identification and to find the ideal concept for the better management of an orphanage in Muhammadiyah. This research is a phenomenology study by research subjects: caretaker of the orphanage in Muhammadiyah at Great Malang. The research data was obtained after the observation, in-depth interviews, review of documentation and the discussion focused. Data were analyzed with interpretative phenomenological analysis. Basic problems for causes of differences in orientation and commitment administrators of Muhammadiyah orphanage is the influence of organizational culture and organizational environment factors. Organizational culture factors include the Islamic-based value and organization ideology, so that the Islamic values and the values of Muhammadiyah are used as guidelines in the orphanage. Environmental factors include the demand for its organization sustainability as characterized by economically productive activities organized by Orphanage and a program to produce a cadre of Muhammadiyah. To support the social welfare of Muhammadiyah, the ideal Orphanage concept for Muhammadiyah is a missionary and self-sufficient orphanage.

Keywords: orphanage, Muhammadiyah, misionary, Great Malang

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Authors: Shehu Usman Hassan

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Published accounting information in financial statements are required to provide various users - shareholders, employees, suppliers, creditors, financial analysts, stockbrokers and government agencies – with timely and reliable information useful for making prudent, effective and efficient decisions. The widespread failure in the financial information quality has created the need to improve the financial information quality and to strengthen the control of managers by setting up good firms structures. This paper investigates firm attributes from perspective of structure, monitoring, performance elements of listed deposit money banks in Nigeria. The study adopted correlational research design with balanced panel data of 14 banks as sample of the study using multiple regression as a tool of analysis. The result reveals that firms attributes (leverage, profitability, liquidity, bank size and bank growth) has as significant influence on earnings quality of listed deposit money banks in Nigeria after the adoption of IFRS, while the pre period shows that the selected firm attributes has no significant impact on earnings quality. It is therefore concluded that the adoption of IFRS is right and timely.

Keywords: earnings quality, firm attributes, listed deposit money bank, Nigeria

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Authors: Abdul Razak Bin Ahmad, Mohd Mahzan Awang

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Appreciation of patriotism value is important for every student to be able to become a quality citizen and good for the country. Realizing this situation, Malaysia has introduced history education for primary school students since 2014. One of the aims is to provide basic knowledge on patriotism as well as to promote patriotic behaviour among school pupils. In order to examine the relationship between the students’ knowledge and their behaviour, a survey study was carried out. A set of questionnaire was designed and developed based prior studies on history education and patriotism. The sample of this survey was 153 primary school students aged 12 years old (Standard Six). Data collected and analysed using SPSS (Statistical Package for The Social Science 20.0). The results showed that the level of knowledge and patriotism practise at the moderate levels. Inferential statistic results revealed that there is no significant difference between genders with regards to patriotism knowledge and patriotism practice through history education subject. Results also demonstrated that there is a significant relationship between knowledge and the practice of patriotism values among the students. This means that knowledge on patriotism is important for promoting patriotic behaviour and practice in primary schools. This study implies that teaching students to understand and comprehend the concept of patriotism is vital to promote patriotic behaviour among students. Therefore, teachers should master pedagogical skills and good content knowledge on patriotism as mechanisms to promote effective learning in history education subjects. creativity in teaching history education subjects is also needed.

Keywords: history education, knowledge, primary school, patriotism values, teachers

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Authors: Fayaz Moosavi, Saeid Moradyfard

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One of the methods in avoiding management fraud and increasing the quality of financial information, is the notification of qualitative features of financial information, including conservatism characteristic. Although taking a conservatism approach, while boosting the quality of financial information, is able to reduce the informational risk and the cost of capital stock of commercial department, by presenting an improper image about the situation of the commercial department, raises the risk of failure in returning the main and capital interest, and consequently the cost of capital of the commercial department. In order to know if conservatism finally leads to the increase or decrease of the cost of capital or does not have any influence on it, information regarding accepted companies in Tehran stock exchange is utilized by application of pooling method from 2007 to 2012 and it included 124 companies. The results of the study revealed that there is an opposite and meaningful relationship between conditional conservatism and the cost of capital of the company. In other words, if bad and unsuitable news and signs are reflected sooner than good news in accounting profit, the cost of capital of the company increases. In addition, there is a positive and meaningful relationship between the cost of capital and lack of information asymmetry.

Keywords: conditional conservatism, lack of information asymmetry, the cost of capital, stock exchange

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Authors: S. Shalaweh, P. Bouic, F. Weitz, R. Henkel

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More than 3000 plants of notable phyto-therapeutic value grow in South Africa; these include Cissampelos capensis, commonly known in Afrikaans as dawidjie or dawidjiewortel. C. capensis is the most significant and popular medicinal plant used by the Khoisan as well as other rural groups in the Western region of South Africa. Its rhizomes are traditionally used to treat male fertility problems. Yet, no studies have investigated the effects of this plant or its extracts on human spermatozoa. Therefore, this study aimed at investigating the effects of C. capensis rhizome extract (CRE) fractions on ejaculated human spermatozoa in vitro. Spermatozoa from a total of 77 semen samples were washed with human tubular fluid medium supplemented with bovine serum albumin (HTF-BSA) and incubated for 2 hourswith 20 µg/ml progesterone (P4) followed by incubation with different concentrations (0, 0.05, 0.5, 5, 50, 200 µg/ml) of fractionated CRE (F1=0% MeOH, F2=30% MeOH, F3=60% MeOH and F4=100% MeOH) for 1.5 hours at 37°C. A sample without addition of CRE fractions served as control. Samples were analyzed for sperm motility, reactive oxygen species (ROS), DNA-fragmentation, acrosome reaction and capacitation. Results showed that F1 resulted in significantly higher values for ROS, capacitation and hyper-activation compared to F2, F3, and F4 with P4-stimulated samples generally having higher values. No significant effect was found for the other parameters. In conclusion, alkaloids present in F1 of CRE appear to have triggered sperm intrinsic ROS production leading to sperm capacitation and acrosome reaction induced by P4.

Keywords: capacitaion, acrosome reaction, DNA fragmentation, ROS

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Authors: Jitpisute Chunthorng-Orn, Thana Juckmeta, Onmanee Prajuabjinda, Arunporn Itharat

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Inflammation and oxidative stress work together to produce symptoms in cancer patients. The whole part of it is used as a preparation to treat cancer patients in Khampramong temple which has been a place of treatment and palliative care for cancer patients since 2005. Thus, the objective of this study was to investigate anti-inflammatory and antioxidant activities of Heliotropium indicum extracts. Dried plant materials were extracted in a similar manner to those practiced by the Khampramong Temple i.e. maceration in 95% ethanol and boiling in water. For anti-inflammation activity, both extracts were tested for suppression of nitric oxide (NO) production in LPS-induced RAW 264.7 cells. They were also tested for antioxidant activity by DPPH radical scavenging assay. This study found that the ethanolic extract of Heliotropium indicum exhibited higher inhibitory activity of NO release than Indomethacin as a positive control (IC50 value of 24.17±2.12 and 34.67±6.23 μg/mL, respectively). For DPPH radical scavenging assay, the ethanolic extract also exhibited antioxidant activity but less than BHT as a antioxidant compound (EC50 values = 28.91±4.26 and 13.08±0.29 μg/mL, respectively). In contrast, its water extract had no inhibitory activity on NO release (IC50 > 100 μg/mL) and no inhibitory activity on DPPH radicals (EC50 values > 100 μg/mL). The results showed correlation between anti-inflammation and antioxidant activity and these results also support using this plant to treat cancer patients.

Keywords: Heliotropium indicum, RAW 264.7, DPPH, Khampramong Temple

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Authors: Olivia Borgue, Massimo Panarotto, Ola Isaksson

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This article presents a neural networks-based strategy for reducing the need for support structures when designing for additive manufacturing (AM). Additive manufacturing is a relatively new and immature industrial technology, and the information to make confident decisions when designing for AM is limited. This lack of information impacts especially the early stages of engineering design, for instance, it is difficult to actively consider the support structures needed for manufacturing a part. This difficulty is related to the challenge of designing a product geometry accounting for customer requirements, manufacturing constraints and minimization of support structure. The approach presented in this article proposes an automatized geometry modification technique for reducing the use of the support structures while designing for AM. This strategy starts with a neural network-based strategy for shape recognition to achieve product classification, using an STL file of the product as input. Based on the classification, an automatic part geometry modification based on MATLAB© is implemented. At the end of the process, the strategy presents different geometry modification alternatives depending on the type of product to be designed. The geometry alternatives are then evaluated adopting a QFD-like decision support tool.

Keywords: additive manufacturing, engineering design, geometry modification optimization, neural networks

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Authors: Maysoon Khalil Askar

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The delineation of possible areas of corrosion along the external face of an underground oil pipeline in Trunk line of Al- Garraf oil field was investigated using the horizontal electrical resistivity profiling technique and study the contribution of pH, Moisture Content in Soil and Presence chlorides, sulfates and total dissolve salts in soil and water. The test sites represent a physical and chemical properties of soils. The hydrogen-ion concentration of soil and groundwater range from 7.2 to 9.6, and the resistivity values of the soil along the pipeline were obtained using the YH302B model resistivity meter having values between 1588 and 720 Ohm-cm. the chloride concentration in soil and groundwater is high (more than 1000 ppm), total soulable salt is more than 5000 ppm, and sulphate range from 0.17% and 0.98% in soil and more than 600 ppm in groundwater. The soil is poor aeration, the soil texture is fine (clay and silt soil), the water content is high (the groundwater is close to surface), the chloride and sulphate is high in the soil and groundwater, the total soulable salt is high in ground water and finally the soil electric resistivity is low that the soil is very corrosive and there is the possibility of the pipeline failure. These methods applied in the study are quick, economic and efficient for detecting along buried pipelines which need to be protected. Routine electrical geophysical investigations along buried oil pipelines should be undertaken for the early detection and prevention of pipeline failure with its attendant environmental, human and economic consequences.

Keywords: soil resistivity, corrosion, cathodic protection, chloride concentration, water content

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Authors: Funmilola O. Omoya, Abdul O. Momoh

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Malaria constitutes one of the major health problems in Nigeria. One of the reasons attributed for the upsurge was the development of resistance of Plasmodium falciparum and the emergence of multi-resistant strains of the parasite to anti-malaria drugs. A continued search for other effective, safe and cheap plant-based anti-malaria agents thus becomes imperative in the face of these difficulties. The objective of this study is therefore to evaluate the in vivo anti-malarial efficacy of ethanolic extracts of Chromolaena odorata and Androgaphis paniculata leaves. The two plants were evaluated for their anti-malaria efficacy in vivo in a 4-day curative test assay against Plasmodium berghei strain in mice. The group treated with 500mg/ml dose of ethanolic extract of A. paniculata plant showed parasite suppression with increase in Packed Cell Volume (PCV) value except day 3 which showed a slight decrease in PCV value. During the 4-day curative test, an increase in the PCV values, weight measurement and zero count of Plasmodium berghei parasite values was recorded after day 3 of drug administration. These results obtained in group treated with A. paniculata extract showed anti-malarial efficacy with higher mortality rate in parasitaemia count when compared with Chromolaena odorata group. These results justify the use of ethanolic extracts of A. paniculata plant as medicinal herb used in folklore medicine in the treatment of malaria.

Keywords: anti-malaria, curative, plant-based anti-malaria agents, biology

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Authors: M. O. Oke, T. S. Workneh

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Drying behaviour of blanched sweet potato in a cabinet dryer using different five air temperatures (40-80oC) and ten sweet potato varieties sliced to 5 mm thickness were investigated. The drying data were fitted to eight models. The Modified Henderson and Pabis model gave the best fit to the experimental moisture ratio data obtained during the drying of all the varieties while Newton (Lewis) and Wang and Singh models gave the least fit. The values of Deff obtained for Bophelo variety (1.27 x 10-9 to 1.77 x 10-9 m2/s) was the least while that of S191 (1.93 x 10-9 to 2.47 x 10-9 m2/s) was the highest which indicates that moisture diffusivity in sweet potato is affected by the genetic factor. Activation energy values ranged from 0.27-6.54 kJ/mol. The lower activation energy indicates that drying of sweet potato slices requires less energy and is hence a cost and energy saving method. The drying behavior of blanched sweet potato was investigated in a cabinet dryer. Drying time decreased considerably with increase in hot air temperature. Out of the eight models fitted, the Modified Henderson and Pabis model gave the best fit to the experimental moisture ratio data on all the varieties while Newton, Wang and Singh models gave the least. The lower activation energy (0.27-6.54 kJ/mol) obtained indicates that drying of sweet potato slices requires less energy and is hence a cost and energy saving method.

Keywords: sweet potato slice, drying models, moisture ratio, moisture diffusivity, activation energy

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Authors: Jongsoo Jurng

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The drive to expand renewable energies is often in direct conflict with sustainable development goals. Thus, it is important that energy policies account for potential trade-offs. We assess the interlinkages between energy, food, water, and land, for two case studies, Suwon and Seoul. We apply a range of assessment methods and study their usefulness as tools to identify trade-offs and to compare the sustainability performance. We calculate cross-sectoral footprints, self-sufficiency ratios and perform a simplified Energy-Water-Food nexus analysis. We use the latter for assessing scenarios to increase energy and food self-sufficiency in Suwon, while we use ecosystem service (ESS) accounting for Seoul. For Suwon, we find that constraints on the energy, food and water sectors urgently call for integrated approaches to energy policy; for Seoul, the further expansion of renewables comes at the expense of cultural and supporting ESS, which could outweigh gains from increased energy exports. We recommend a general upgrade to indicators and visualization methods that look beyond averages and a fostering of infrastructure for data on sustainable development based on harmonized international protocols. We warn against rankings of countries or regions based on benchmarks that are neither theory-driven nor location-specific.

Keywords: ESS, renewable energy, energy-water-food nexus, assessment

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Authors: Christelle Tchoupé Makougoum

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In the context of agriculture, differences across localities in term of climate change can create systematic variation among farmers technical efficiency. Failure to account for climate variability could lead to wrong conclusions about farmers’ technical efficiency and also it could bias the ranking of farmers according to their managerial performance. The literature on agricultural productivity has given little attention to this issue whereas it is necessary for establishing to what extent climate affects farmers efficiency. This article contributes to the preview literature by two ways. First, it proposed a new econometric model that accounting for the climate change influences on technical efficiency in the specific area of agriculture. Second it estimates the inefficiency due to climate change and the real managerial performance of Malian farmers. Using the Mali’s data from agricultural census and CRU TS3 climatic database we implemented an adjusted stochastic frontier methodology to account for the impact of environmental factors. The results yield three main findings. First, instability in temperatures and rainfall decreases technical efficiency on average. Second, the climate change modifies the classification of the farmers according to their efficiency scores. Thirdly it is noted that, although climate changes are partly responsible for the deviation from the border, the capacity of farmers to combine inputs into the optimal proportion is more to undermine. The study concluded that improving farmer efficiency should include fostering their resilience to climate change.

Keywords: agriculture, climate change, stochastic production function, technical efficiency

Procedia PDF Downloads 518

Authors: Abdulrazaq O. Raji, Abba Mohammed, Ibrahim D. Mohammed

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This study was conducted to investigate foetal loss among slaughtered livestock species at the Maiduguri abattoir from 2009 to 2013. Record of animals slaughtered monthly and fetuses recovered were collected from the management of the Maiduguri abattoir. Data was subjected to Analysis of Variance using the General Linear Model of SPSS 13.0 with Season, Species and their interaction as fixed factors. Average yearly slaughter at the Maiduguri abattoir was 63,225 animals with cattle, camel, goat and sheep accounting for 19737, 7374, 19281 and 17540 of the total. The corresponding number of those pregnant were 3117, 839, 2281 and 2432 out of a total of 8522 animals. Thus, cattle, camel, goat and sheep accounted for 30.87, 11.53, 30.16 and 27.44%, respectively of the animals slaughtered at the Abattoir and 35.96, 9.68, 26.31 and 28.05% of the foetal loss. The effect of season and species on foetal loss was significant (P < 0.05). The number of pregnant animals slaughtered and foetal loss were higher during wet than dry season. Similarly, foetal loss at the abattoir was higher in the month of May in respect of camel, goat and sheep, and August for cattle. Camel was the least slaughtered animal and had the least number of pregnant females. Foetal loss (%) was higher (P < 0.05) for cattle compared to other species. The interaction showed that camel was the least slaughtered species in both seasons and cattle in the wet season had the highest foetal loss.

Keywords: abattoir, foetal loss, season, species

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Authors: Laura Valdés-Santiago, José Luis Castro-Guillén, Jorge Noé García-Chávez, Rosalba Alonso-Rodríguez, Rafael Vargas-Bernal

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The quality and availability of the water contained in dams (artificial bodies of water) are at risk due to the presence of uncontrolled growths of cyanobacteria capable of producing cyanotoxins that affect the ecosystem and harm the health of humans and animals. The physicochemical properties were measured, and the degree of eutrophy of four dams from Guanajuato was determined. They presented a pH of 6.1 to 8.4, conductivity of 121 to 415 μS/cm², chlorophyll of 0.43-42.43 μg/L, NO₃- 0-1.2 mg/L and PO₄3- 0.11 to 0.84 mg/L; considering these parameters, the prey most prone to the development of cyanobacterial blooms were El Palote dam, La Purísima dam, and Allende dam, but not El Conejo dam. The potentially toxic cyanobacteria identified were Planktothrix agardhii, Oscillatoria sp., Raphidiopsis sp., and Microcystis sp., Microcystin-LR, Nodularin, and Cylindrospermopsin were quantified, presenting values between 0.08-0.42 and 0.02-2.05 ppb, respectively, the water bodies with the highest concentration were El Palote dam and La Purísima dam. Microcystin-LR and/or Nodularin levels are within the guideline values for human consumption in drinking water established by the World Health Organization for Microcystin-LR and for Cylindrospermopsin by the Oregon Health Authority (OHA) in all dams. This work is relevant due to the use of these bodies of water for agriculture and human consumption in the state, and the presence of toxin-producing cyanobacteria can represent an environmental, ecotoxicological, and health problem, so it is recommended to establish a program of frequent monitoring of cyanobacteria and cyanotoxins in the state's dams.

Keywords: Planktrothrix agardhii, Raphidiopsis sp., Microcystis sp., Cyanobacterial blooms, Cyanotoxins

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Authors: H. M. Côrtes, J. I. Da Silva Filho, M. F. Blos, B. S. Zanon

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In a modern society the factor corresponding to the increase in the level of quality in industrial production demand new techniques of control and machinery automation. In this context, this work presents the implementation of a Paraconsistent-Fuzzy Digital PID controller. The controller is based on the treatment of inconsistencies both in the Paraconsistent Logic and in the Fuzzy Logic. Paraconsistent analysis is performed on the signals applied to the system inputs using concepts from the Paraconsistent Annotated Logic with annotation of two values (PAL2v). The signals resulting from the paraconsistent analysis are two values defined as Dc - Degree of Certainty and Dct - Degree of Contradiction, which receive a treatment according to the Fuzzy Logic theory, and the resulting output of the logic actions is a single value called the crisp value, which is used to control dynamic system. Through an example, it was demonstrated the application of the proposed model. Initially, the Paraconsistent-Fuzzy Digital PID controller was built and tested in an isolated MATLAB environment and then compared to the equivalent Digital PID function of this software for standard step excitation. After this step, a level control plant was modeled to execute the controller function on a physical model, making the tests closer to the actual. For this, the control parameters (proportional, integral and derivative) were determined for the configuration of the conventional Digital PID controller and of the Paraconsistent-Fuzzy Digital PID, and the control meshes in MATLAB were assembled with the respective transfer function of the plant. Finally, the results of the comparison of the level control process between the Paraconsistent-Fuzzy Digital PID controller and the conventional Digital PID controller were presented.

Keywords: fuzzy logic, paraconsistent annotated logic, level control, digital PID

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Authors: Wiji Wijaya

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The aim of this research is to examine the effect of internal control weaknesses and audit opinion on the state’s loss findings of audit compliance to the regulation in public sector. The samples of this research consisted of 175 local government financial statements in the area of Central Java Province at 2009 until 2013. Area sampling design was used to select the financial statements. This study using quantitative descriptive statistical analysis and regression was run for data analysis and hypothesis examination. Result of this study indicated that internal control weaknesses and audit opinion contributes a positive influence which is significant to the state’s loss findings of audit compliance to the regulation. The internal control weaknesses that affect the state's loss finding are weakness control system of accounting and reporting with the value of the critical ratio 0.010 p 2.613 ; weakness budget execution control system with critical ratio value of 3.421 p 0.001 and weaknesses internal control structure with critical ratio value of 2.246 p 0.026 . While the audit opinion with a critical ratio value of 4.401 p 0.000. The implications of this research so that policy makers at the local government should give more attention to the implementation and improvement of internal control system.

Keywords: audit compliance findings, state’s loss, audit opinion, internal control, local government

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Authors: Arlan S. Freitas, Leila M. Carvalho, Adriana L. Soares, Arnoud Neto, Marta S. Madruga, Elza I. Ida, Massami Shimokomaki

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The objective of this work was to evaluate the influence of microclimatic profile of broiler transport trucks under commercial conditions over the breast meat quality and DOA (Death On Arrival) in a tropical Brazilian regions as the North East where routinely the season is divided into dry and wet seasons. The temperature remains fairly constant and obviously the relative humidity changes accordingly. Three loads of 4,100 forty seven days old broiler were monitored from farm to slaughterhouse in a distance of 4.3 km, morning period of October 2015 rainy days. The profile of the environmental variables inside the container truck throughout the journey was obtained by the installation of thermo anemometers in 6 different locations by monitoring the heat index (HI), air velocity (AV), temperature (T), and relative humidity (RH). Meat qualities were evaluated by determining the occurrence of PSE (pale, soft, exudative) meat and DFD (dark, firm dry) meat. The percentage of birds DOA per loaded truck was determined by counting the dead broiler during the hanging step at the slaughtering plant. The analysis of variance was performed using statistical software (Statistica 8 for windows, Statsoft 2007, Tulsa, OK, USA). The Tukey significance test (P<0.05) was applied to compare means from microenvironmental data, PSE, DFD and DOA. Fillet samples were collected at 24h post mortem for pH e color (L*, a* e b*) determination through the CIELAB system. Results showed the occurrence of 2.98% of PSE and 0.66% de DFD and only 0.016% of DOA and overall the most uncomfortable container location was at the truck frontal inferior presenting 6.25% of PSE. DFD of 2.0% were obtained from birds located at central and inferior rear locations. These values were unexpected in comparison to other results obtained in our laboratories in previous experiments carried out within the country south state. The results reported herein were lower in every aspect. Reasonable explanation would be the shorter distance, wet conditions throughout around 15-20 min journeys and lower T and RH values as observed in samples taken from the rear location as higher DFD values were obtained. These facts mean the animals were not under heat stressful condition but in fact under cold stress conditions as the result of DFD suggested in association to the lower number of DOA.

Keywords: cold stress, DFD, microclimatic profile, PSE

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Authors: Yongsheng Guo, Mengyu Lu

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This study investigates how Chinese SMEs manage financial risks in financing from customers from the perspectives of ethics and national culture. A grounded theory approach is adopted to identify the causal conditions, actions/interactions, and consequences. 32 interviews were conducted, and systematic coding methods were used to identify themes and categories. This study found that Chinese ethical principles, including integrity, friendship, and reciprocity, and cultural traits, including collectivism, acquaintance society, and long-term orientation, provide conditions for financing from customers. The SMEs establish trust-based relationships with customers through personal communications and social networks and reduce financial risk through diversification, frequent operations, and enterprise reputations. Both customers and SMEs can get benefits like financial resources and customer experiences. This study creates a theoretical framework that connects the causal conditions, processes, and outcomes, providing a deeper understanding of financing from customers. A resource and process capability theory of SMEs and a customer capital and customer value model are proposed to connect accounting and finance concepts. Suggestions are proposed for the authorities as more guidance and regulations are needed for this informal finance.

Keywords: CRM, culture, ethics, SME, risk management

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Authors: Sadam Elayah

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Background: One of the most critical competencies in advanced dentistry is alveolar ridge preservation after exodontia. The aim of this clinical trial was to assess the impact of autologous concentrated growth factor (CGF) as a socket-filling material and its ridge preservation properties following the lower third molar extraction. Materials and Methods: A total of 60 sides of 30 participants who had completely symmetrical bilateral impacted lower third molars were enrolled. The short-term outcome variables were wound healing, swelling and pain, clinically assessed at different time intervals (1st, 3rd & 7th days). While the long-term outcome variables were bone height & width, bone density and socket surface area in the coronal section. Cone beam computed tomography images were obtained immediately after surgery and three months after surgery as a temporal measure. Randomization was achieved by opaque, sealed envelopes. Follow-up data were compared to baseline using Paired & Unpaired t-tests. Results: The wound healing index was significantly better in the test sides (P =0.001). Regarding the facial swelling, the test sides had significantly fewer values than the control sides, particularly on the 1st (1.01±.57 vs 1.55 ±.56) and 3rd days (1.42±0.8 vs 2.63±1.2) postoperatively. Nonetheless, the swelling disappeared within the 7th day on both sides. The pain scores of the visual analog scale were not a statistically significant difference between both sides on the 1st day; meanwhile, the pain scores were significantly lower on the test sides compared with the control sides, especially on the 3rd (P=0.001) and 7th days (P˂0.001) postoperatively. Regarding long-term outcomes, CGF sites had higher values in height and width when compared to Control sites (Buccal wall 32.9±3.5 vs 29.4±4.3 mm, Lingual wall 25.4±3.5 vs 23.1±4 mm, and Alveolar bone width 21.07±1.55vs19.53±1.90 mm) respectively. Bone density showed significantly higher values in CGF sites than in control sites (Coronal half 200±127.3 vs -84.1±121.3, Apical half 406.5±103 vs 64.2±158.6) respectively. There was a significant difference between both sites in reducing periodontal pockets. Conclusion: CGF application following surgical extraction provides an easy, low-cost, and efficient option for alveolar ridge preservation. Thus, dentists may encourage using CGF during dental extractions, particularly when alveolar ridge preservation is required.

Keywords: platelet, extraction, impacted teeth, alveolar ridge, regeneration, CGF

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Authors: Ankush Verma, Rohit Bishist

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The present investigation was carried out at different locations of Shimla and Kinnaur district and nutrient analysis was done in the laboratory of Department of Silviculture and Agroforestry, Dr. Y.S. Parmar University of Horticulture and Forestry, Nauni, Distt. Solan, Himachal Pradesh during 2019-2020 with the objectives to study the seasonal variation in the nutritive value of different Quercus species and to study the farmers’ preference rating of fodder tress species. From each location leaf samples were collected at 3 months interval from each Quercus spp. The findings of the present study revealed that the nutritional traits of leaves of different Quercus species varied among different seasons throughout the year. The dry matter (61.12 to 64.99%), ether extract (4.07 to 4.42%), crude fibre (34.38 to 37.85%), neutral detergent fibre (57.70 to 61.54%), acid detergent fibre (44.64 to 48.51%), total ash (3.57 to 3.91%), acid insoluble ash (44.64 to 48.51%) and calcium (1.31 to 1.53%) increased with the maturity in the leaves of different Quercus species. While, crude protein (9.10 to 10.61%), nitrogen free extract (44.73 to 47.41%), organic matter (96.09 to 96.43%), and phosphorus (0.16 to 0.31%) decreased with the advancing maturity in the leaves of different Quercus species. Maximum mean values for dry matter (65.05%), ether extract (4.45%), crude fibre (40.82%), neutral detergent fibre (61.48%), acid detergent fibre (48.44%), and organic matter (96.67%) among different Quercus species were recorded in Quercus ilex, while, Maximum mean values for crude protein (10.54%), nitrogen free extract (50.53%), total ash (4.05%), acid insoluble ash (0.59%), calcium (1.61%) and phosphorus (0.40%) were recorded in Quercus leucotrichophora.

Keywords: nutritional evaluation, fodder species, crude protein, carbohydrates

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Authors: Aliakbar Golshani, Seyyed Mehdi Poorhashemi, Mahsa Gharizadeh

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The under passing tunnels are strongly influenced by the soils around. There are some complexities in the specification of real soil behavior, owing to the fact that lots of uncertainties exist in soil properties, and additionally, inappropriate soil constitutive models. Such mentioned factors may cause incompatible settlements in numerical analysis with the obtained values in actual construction. This paper aims to report a case study on a specific tunnel constructed by NATM. The tunnel has a depth of 11.4 m, height of 12.2 m, and width of 14.4 m with 2.5 lanes. The numerical modeling was based on a 2D finite element program. The soil material behavior was modeled by hardening soil model. According to the field observations, the numerical estimated settlement at the ground surface was approximately four times more than the measured one, after the entire installation of the initial lining, indicating that some unknown factors affect the values. Consequently, the geotechnical parameters are accurately revised by a numerical back-analysis using laboratory and field test data and based on the obtained monitoring data. The obtained result confirms that typically, the soil parameters are conservatively low-estimated. And additionally, the constitutive models cannot be applied properly for all soil conditions.

Keywords: NATM tunnel, initial lining, laboratory test data, numerical back-analysis

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Authors: Reagan Rodriguez

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The following research is a case study of two white patients with white extremist values and their Latina Clinician. Researchers suggest that white supremacy as an ideology has been documented in the United States since the early 1800s. Ethnicity and race were growing key factors linked to central motives behind hate crimes in U.S., which may suggest that we are living in another wave of white supremacist and domestic terrorism that seek to eradicate a threatening and dangerous “other”. This research seeks to address and contribute a qualitative perspective to white supremacist ideology within a bio-psycho-social framework. The current research seeks to contribute to address the gap in literature on ethnic minority clinicians and white patients with racist ideology. The research also seeks to examine the themes not commonly found in racially matched and gendered matched therapeutic dyads where patients hold white extremist values. This case study examines white supremacist ideology from a psychodynamic perspective, examining themes such as “feeling forgotten”, reduced empathy related to “broken promises”, sexualization of the passing minority counselor, and utilizing minimal autonomy in verbal and non-verbal signals. A thematic analysis of case notes and quotes are used to further contextualize emerging therapeutic themes and the psychodynamic analysis of the manifestation of white supremacist actions ranging from active to passive forms of violence.

Keywords: case study, extremism, race and gender, white supremacist ideology

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Authors: Sherif Refaat, Hassan Aref

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Background: Although asthma is a well-identified presentation to the emergency department, little is known about the frequency and percentage of respiratory and non-respiratory symptoms in patients with acute asthma in the emergency department (ED). Objective: The aim of this study is to identify the relationship between acute asthma exacerbation and different respiratory and non-respiratory symptoms including chest pain encountered by patients visiting the emergency department. Subjects and methods: Prospective study included 169 (97 females and 72 males) asthmatic patients who were admitted to emergency department of two tertiary care facility hospitals for asthma exacerbation from the period of September 2010 to August 2013, an anonyms questionnaire was used to collect symptoms and analysis of symptoms. Results: Females were 97 (57%) of the patients, mean age was 35.6 years; dyspnea on exertion was the commonest symptom accounting for 161 (95.2%) of patients, followed by dyspnea at rest 155 (91.7%), wheezing in 152 (89.9%), chest pain was present in 82 patients (48.5%), the pain was burning in 36 (43.9%) of the total patients with chest pain. Non-respiratory symptoms were seen frequently in acute asthma in ED. Conclusions: Dyspnea was the commonest chest symptoms encountered in patients with acute asthma followed by wheezing. Chest pain in acute asthma is a common symptom and should be fully studied to exclude misdiagnosis as of cardiac origin; there is a need for a better dissemination of knowledge about this disease association with chest pain. It was also noted that other non-respiratory symptoms are frequently encountered with acute asthma in emergency department.

Keywords: asthma, emergency department, respiratory symptoms, non respiratory system

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Authors: Orkide Donma, Mustafa M. Donma

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Obesity is a low-grade inflammatory disease and may lead to health problems such as hypertension, dyslipidemia, diabetes. It is also associated with important risk factors for cardiovascular diseases. This requires the detailed evaluation of obesity, particularly in children. The aim of this study is to enlighten the potential associations between lipid ratios and obesity indices and to introduce those with discriminating features among children with obesity and metabolic syndrome (MetS). A total of 408 children (aged between six and eighteen years) participated in the scope of the study. Informed consent forms were taken from the participants and their parents. Ethical Committee approval was obtained. Anthropometric measurements such as weight, height as well as waist, hip, head, neck circumferences and body fat mass were taken. Systolic and diastolic blood pressure values were recorded. Body mass index (BMI), diagnostic obesity notation model assessment index-II (D2 index), waist-to-hip, head-to-neck ratios were calculated. Total cholesterol, triglycerides, high-density lipoprotein cholesterol (HDLChol), low-density lipoprotein cholesterol (LDLChol) analyses were performed in blood samples drawn from 110 children with normal body weight, 164 morbid obese (MO) children and 134 children with MetS. Age- and sex-adjusted BMI percentiles tabulated by World Health Organization were used to classify groups; normal body weight, MO and MetS. 15^th-to-85^th percentiles were used to define normal body weight children. Children, whose values were above the 99th percentile, were described as MO. MetS criteria were defined. Data were evaluated statistically by SPSS Version 20. The degree of statistical significance was accepted as p≤0.05. Mean±standard deviation values of BMI for normal body weight children, MO children and those with MetS were 15.7±1.1, 27.1±3.8 and 29.1±5.3 kg/m², respectively. Corresponding values for the D2 index were calculated as 3.4±0.9, 14.3±4.9 and 16.4±6.7. Both BMI and D2 index were capable of discriminating the groups from one another (p≤0.01). As far as other obesity indices were considered, waist-to hip and head-to-neck ratios did not exhibit any statistically significant difference between MO and MetS groups (p≥0.05). Diagnostic obesity notation model assessment index-II was correlated with the triglycerides-to-HDL-C ratio in normal body weight and MO (r=0.413, p≤0.01 and r=0.261, (p≤0.05, respectively). Total cholesterol-to-HDL-C and LDL-C-to-HDL-C showed statistically significant differences between normal body weight and MO as well as MO and MetS (p≤0.05). The only group in which these two ratios were significantly correlated with waist-to-hip ratio was MetS group (r=0.332 and r=0.334, p≤0.01, respectively). Lack of correlation between the D2 index and the triglycerides-to-HDL-C ratio was another important finding in MetS group. In this study, parameters and ratios, whose associations were defined previously with increased cardiovascular risk or cardiac death have been evaluated along with obesity indices in children with morbid obesity and MetS. Their profiles during childhood have been investigated. Aside from the nature of the correlation between the D2 index and triglycerides-to-HDL-C ratio, total cholesterol-to-HDL-C as well as LDL-C-to- HDL-C ratios along with their correlations with waist-to-hip ratio showed that the combination of obesity-related parameters predicts better than one parameter and appears to be helpful for discriminating MO children from MetS group.

Keywords: children, lipid ratios, metabolic syndrome, obesity indices

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Authors: Sidra Majeed, Irum Ali, Aroosa Ishfaq, Munazzah Parveen

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Objectives: The objective is to compare the effects of high-intensity interval training VS moderate moderate-intensity continuous training on cardiovascular endurance in young healthy females. Method: 30 young, healthy females were collected and randomly assigned into two training groups, HIIT and MICT, each group having a sample size of (n=15). There will be three parameters to be tested, including (VO2max, Resting heart rate, and Rate perceived exertion). Each group will be tested at three different times, e.g. (at Baseline measurement, after two weeks and after four weeks). For the first two weeks, the HIIT group has to perform at 70%HRR and for the third and fourth weeks, at 75%HRR for two minutes, followed by an active resting interval at 30%HRR for two minutes (1:1) with warm-up and cool-down period (2 minutes each period ) on the treadmill. For the first two weeks, the MICT group has to perform at 40%HRR and for the third and fourth weeks at 50% HRR for fifteen minutes continuously on the treadmill, including warm up and cool down period (2 minutes each period). Result: The final assessment of HIIT and MICT groups had shown p values for VO2max (p=.000), RHR (p=.323) and for RPE (p=.085). These values indicating significant improvement in these three parameters in both groups. Conclusion: This study showed that there were significant improvements in both groups but there were more improvements in VO2max in HIIT group so, it is proved that HIIT is more beneficial than MICT in improving cardiovascular endurance.

Keywords: HIIT, MICT, RPE, RHR

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Authors: Gabriel Efomeh Omolaiye, Jimoh Ajadi, Olatunji Seminu, Yusuf Ayoola Jimoh, Ubulom Daniel

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Identification and characterization of petrophysical properties of reservoirs in the Bima Formation were undertaken to understand their spatial distribution and impacts on hydrocarbon saturation in the highly heterolithic siliciclastic sequence. The study was carried out using nine well logs from Maiduguri and Baga/Lake sub-basins within the Borno Basin. The different log curves were combined to decipher the lithological heterogeneity of the serrated sand facies and to aid the geologic correlation of sand bodies within the sub-basins. Evaluation of the formation reveals largely undifferentiated to highly serrated and lenticular sand bodies from which twelve reservoirs named Bima Sand-1 to Bima Sand-12 were identified. The reservoir sand bodies are bifurcated by shale beds, which reduced their thicknesses variably from 0.61 to 6.1 m. The shale content in the sand bodies ranged from 11.00% (relatively clean) to high shale content of 88.00%. The formation also has variable porosity values, with calculated total porosity ranged as low as 10.00% to as high as 35.00%. Similarly, effective porosity values spanned between 2.00 to 24.00%. The irregular porosity values also accounted for a wide range of field average permeability estimates computed for the formation, which measured between 0.03 to 319.49 mD. Hydrocarbon saturation (Sh) in the thin lenticular sand bodies also varied from 40.00 to 78.00%. Hydrocarbon was encountered in three intervals in Ga-1, four intervals in Da-1, two intervals in Ar-1, and one interval in Ye-1. Ga-1 well encountered 30.78 m thick of hydrocarbon column in 14 thin sand lobes in Bima Sand-1, with thicknesses from 0.60 m to 5.80 m and average saturation of 51.00%, while Bima Sand-2 intercepted 45.11 m thick of hydrocarbon column in 12 thin sand lobes with an average saturation of 61.00% and Bima Sand-9 has 6.30 m column in 4 thin sand lobes. Da-1 has hydrocarbon in Bima Sand-8 (5.30 m, Sh of 58.00% in 5 sand lobes), Bima Sand-10 (13.50 m, Sh of 52.00% in 6 sand lobes), Bima Sand-11 (6.20 m, Sh of 58.00% in 2 sand lobes) and Bima Sand-12 (16.50 m, Sh of 66% in 6 sand lobes). In the Ar-1 well, hydrocarbon occurs in Bima Sand-3 (2.40 m column, Sh of 48% in a sand lobe) and Bima Sand-9 (6.0 m, Sh of 58% in a sand lobe). Ye-1 well only intersected 0.5 m hydrocarbon in Bima Sand-1 with 78% saturation. Although Bima Formation has variable saturation of hydrocarbon, mainly gas in Maiduguri, and Baga/Lake sub-basins of the research area, its highly thin serrated sand beds, coupled with very low effective porosity and permeability in part, would pose a significant exploitation challenge. The sediments were deposited in a fluvio-lacustrine environment, resulting in a very thinly laminated or serrated alternation of sand and shale beds lithofacies.

Keywords: Bima, Chad Basin, fluvio-lacustrine, lithofacies, serrated sand

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Authors: Bohsiu Wu

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This study compares the differences in social dynamics between rural and urban areas in California to explain homicides involving family members. It is hypothesized that rural homicides are better explained by social isolation and lack of intervention resources, whereas urban homicides are attributed to social disadvantage factors. Several critical social dynamics including social isolation, social disadvantages, acculturation, and intervention resources were entered in a hierarchical linear model (HLM) to examine whether county-level factors affect how each specific dynamic performs at the ZIP code level, a proxy measure for communities. Homicide data are from the Supplementary Homicide Report for all 58 counties in California from 1997 to 1999. Predictors at both the county and ZIP code levels are derived from the 2000 US census. Preliminary results from a HLM analysis show that social isolation is a significant but moderate predictor to explain rural family homicide and various social disadvantage factors are significant factors accounting for urban family homicide. Acculturation has little impact. Rurality and urbanity appear to interact with various social dynamics in explaining family homicide. The implications for prevention at both the county and community level as well as directions for future study on the differences between rural and urban locales are explored in the paper.

Keywords: communities, family, HLM, homicide, rural, urban

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Authors: Girlie D. Leopoldo, Myrna S. Ceniza, Ronnie L. Besagas, Antonio Y. Asoy, Noel T. Dael, Romeo M. Del Rosario

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The quality of groundwater from main deep well sources of seven (7) municipalities in Western Misamis Oriental, Philippines was examined. The study looks at the well waters’ physicochemical properties (temperture, pH, turbidity, conductivity, TDS, salinity, chlorides, TOC, and total hardness), the heavy metals and other metals (Pb, Cd, Al, As, Hg, Sb, Zn, Cu, Fe) and their microbiological (total coliform and E. coli) characteristics. The physicochemical properties of groundwater samples were found to be within the Philippine National Standards for Drinking Water (PNSDW)/US-EPA except for the TDS, chlorides, and hardness of some sources. Well waters from both Initao and Gitagum municipalities have TDS values of 643.2 mg/L and 578.4 mg/L, respectively, as compared to PNSDW/US-EPA standard limit of 500 mg/L. These same two municipalities Initao and Gitagum as well as the municipality of Libertad also have chloride levels beyond the 250 mg/L limit of PNSDW/US-EPA/EU with values at 360, 318 and 277 mg/L respectively. The Libertad sample also registered a total hardness of 407.5 mg/L CaCO3 as compared to the 300 mg/L PNSDW limit. These mentioned three (3) municipalities are noticed to have similar geologic structures. Although metal analyses revealed the presence of Zn, Cu and Fe in almost all well water sources, their concentrations are below allowable limit. All well waters from the seven municipalities failed in total coliform count. Escherichia coli were also found in well waters from four (4) municipalities including Laguindingan, Lugait, Gitagum, and Libertad. The presence of these pathogens in the well waters needs to be addressed to make the waters suitable for human consumption.

Keywords: groundwater, deep well, physico-chemical, heavy metal, microbiological

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