Search results for: product standards

Authors: A. A. AlRasheed, A. Atkins, R. Campion

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This paper focuses on using knowledge management and visualisation concepts to improve the patients and hospitals employee’s workflow. Hospitals workflow is a complex and complicated process and poor patient flow can put both patients and a hospital’s reputation at risk, and can threaten the facility’s financial sustainability. Healthcare leaders are under increased pressure to reduce costs while maintaining or increasing patient care standards. In this paper, a framework is proposed to help improving patient experience, staff satisfaction, and operational efficiency across hospitals by using knowledge management based visualisation concepts. This framework is using real-time visibility to track and monitor location and status of patients, staff, rooms, and medical equipment.

Keywords: knowledge management, improvements, visualisation, workflow

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Authors: Beatrice Arthur

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The rapid development of artificial intelligence (AI) has transformed various industries, enabling faster and more accurate decision-making processes. However, with these advancements come increased risks, including data privacy issues, systemic biases, and challenges related to transparency and accountability. As AI technologies become more integrated into business processes, there is a growing need for comprehensive auditing and assurance frameworks to manage these risks and ensure ethical use. This paper provides a literature review on AI auditing and assurance programs, highlighting the importance of adapting traditional audit methodologies to the complexities of AI-driven systems. Objective: The objective of this review is to explore current AI audit practices and their role in mitigating risks, ensuring accountability, and fostering trust in AI systems. The study aims to provide a structured framework for developing audit programs tailored to AI technologies while also investigating how AI impacts governance, risk management, and regulatory compliance in various sectors. Methodology: This research synthesizes findings from academic publications and industry reports from 2014 to 2024, focusing on the intersection of AI technologies and IT assurance practices. The study employs a qualitative review of existing audit methodologies and frameworks, particularly the COBIT 2019 framework, to understand how audit processes can be aligned with AI governance and compliance standards. The review also considers real-time auditing as an emerging necessity for influencing AI system design during early development stages. Outcomes: Preliminary findings indicate that while AI auditing is still in its infancy, it is rapidly gaining traction as both a risk management strategy and a potential driver of business innovation. Auditors are increasingly being called upon to develop controls that address the ethical and operational risks posed by AI systems. The study highlights the need for continuous monitoring and adaptable audit techniques to handle the dynamic nature of AI technologies. Future Directions: Future research will explore the development of AI-specific audit tools and real-time auditing capabilities that can keep pace with evolving technologies. There is also a need for cross-industry collaboration to establish universal standards for AI auditing, particularly in high-risk sectors like healthcare and finance. Further work will involve engaging with industry practitioners and policymakers to refine the proposed governance and audit frameworks. Funding/Support Acknowledgements: This research is supported by the Information Systems Assurance Management Program at Concordia University of Edmonton.

Keywords: AI auditing, assurance, risk management, governance, COBIT 2019, transparency, accountability, machine learning, compliance

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Authors: Malki Fatima Zahra Nadia, Kellal Chaimaa, Brahimi Houria

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The following research aims to measure the impact of innovative marketing in achieving product quality in the Algerian Petroleum Company. In order to achieve the aim of the study, a random sample of 60 individuals was selected and the answers were analyzed using structural equation modeling to test the study hypotheses. The research concluded that there is a strong relationship between innovative marketing and the quality of petroleum products.

Keywords: marketing, innovation, quality, petroleum products

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Authors: Victor N. Anisimov, Igor E. Serov, Ksenia M. Kolkova, Natalia V. Galkina

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The problem of memorability of the advertising content is closely connected with the key issues of neuromarketing. The memorability of the advertising content contributes to the marketing effectiveness of the promoted product. Significant directions of studying the phenomenon of memorability are the memorability of the brand (detected through the memorability of the logo) and the memorability of the product offer (detected through the memorization of dynamic audiovisual advertising content - commercial). The aim of this work is to reveal the predictors of memorization of static and dynamic audiovisual stimuli (logos and commercials). An important direction of the research was revealing differences in psychophysiological correlates of memorability between static and dynamic audiovisual stimuli. We assumed that static and dynamic images are perceived in different ways and may have a difference in the memorization process. Objective methods of recording psychophysiological parameters while watching static and dynamic audiovisual materials are well suited to achieve the aim. The electroencephalography (EEG) method was performed with the aim of identifying correlates of the memorability of various stimuli in the electrical activity of the cerebral cortex. All stimuli (in the groups of statics and dynamics separately) were divided into 2 groups – remembered and not remembered based on the results of the questioning method. The questionnaires were filled out by survey participants after viewing the stimuli not immediately, but after a time interval (for detecting stimuli recorded through long-term memorization). Using statistical method, we developed the classifier (statistical model) that predicts which group (remembered or not remembered) stimuli gets, based on psychophysiological perception. The result of the statistical model was compared with the results of the questionnaire. Conclusions: Predictors of the memorability of static and dynamic stimuli have been identified, which allows prediction of which stimuli will have a higher probability of remembering. Further developments of this study will be the creation of stimulus memory model with the possibility of recognizing the stimulus as previously seen or new. Thus, in the process of remembering the stimulus, it is planned to take into account the stimulus recognition factor, which is one of the most important tasks for neuromarketing.

Keywords: memory, commercials, neuromarketing, EEG, branding

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Authors: Jovana Petrovic, Biljana Pajin, Ivana Loncarevic, Aleksandar Fistes, Antun Jozinivic, Durdica Ackar, Drago Subaric

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Recovery of food wastes and their conversion to economically viable products will play a vital role for the management strategies in the years to come. Apple pomace may be considered as wastes, but they contain considerable amounts of high value reusable materials. Apple pomace, the by-product of apple juice and cider production, is a good source of fibre, particularly insoluble one. The remaining apple pulp contains 12% dry residue, which is half dietary fibre. Another remarkable aspect is its richness in polyphenols, components with antioxidant activity. Apple pomace could be an interesting alternative source for fibre and polyphenols in extruded corn meals. The extruded corn meals with the addition of finely ground apple pomace were prepared (the ratio of corn meal: apple pomace was 85:15 and 70:30). Characterization of the extrudates in terms of determining the chemical composition and colour was performed. The color of samples was measured by MINOLTA Chroma Meter CR-400 (Minolta Co., Ltd., Osaka, Japan) using D 65 lighting, a 2º standard observer angle and an 8-mm aperture in the measuring head. The following CIELab color coordinates were determined: L* – lightness, a* – redness to greenness and b* – yellowness to blueness. Protein content decreased significantly from 7.91% to 5.19% with increase in pomace from 0% to 30%, while total fibre content increase from 3.39% to 16.62%. The apple pomace addition produced extrudates with a significantly lower L* value and significantly higher a* value. This study has been fully supported by the Provincial Secretariat for High Education and Scientific Research of the Government of Autonomous Province of Vojvodina, Republic of Serbia, project 142-451-2483/2017 and the Ministry of Science and Technological Development of the Republic of Serbia (Project no. 31014).

Keywords: apple pomace, chemical composition, colour, extruded corn snack products, food waste recovery

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Authors: Ana Paula S. Horodenski, Priscila Pelegrini, Salli Baggenstoss

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The brewing industry with artisanal concepts seeks to serve a specific market, with diversified production that has been gaining ground in the national environment, also in the Amazon region. This growth is due to the more demanding consumer, with a diversified taste that wants to try new types of beer, enjoying products with new aromas, flavors, as a differential of what is so widely spread through the big industrial brands. Thus, through qualitative research methods, the study aimed to investigate how is the process of managing the production of a craft brewery in a city in the northern State of Mato Grosso (BRAZIL), providing knowledge of production processes and strategies in the industry. With the efficient use of resources, it is possible to obtain the necessary quality and provide better performance and differentiation of the company, besides analyzing the best management model. The research is descriptive with a qualitative approach through a case study. For the data collection, a semi-structured interview was elaborated, composed of the areas: microbrewery characterization, artisan beer production process, and the company supply chain management. Also, production processes were observed during technical visits. With the study, it was verified that the artisan brewery researched develops preventive maintenance strategies with the inputs, machines, and equipment, so that the quality of the product and the production process are achieved. It was observed that the distance from the supplying centers makes the management of processes and the supply chain be carried out with a longer planning time so that the delivery of the final product is satisfactory. The production process of the brewery is composed of machines and equipment that allows the control and quality of the product, which the manager states that for the productive capacity of the industry and its consumer market, the available equipment meets the demand. This study also contributes to highlight one of the challenges for the development of small breweries in front of the market giants, that is, the legislation, which fits the microbreweries as producers of alcoholic beverages. This makes the micro and small business segment to be taxed as a major, who has advantages in purchasing large batches of raw materials and tax incentives because they are large employers and tax pickers. It was possible to observe that the supply chain management system relies on spreadsheets and notes that are done manually, which could be simplified with a computer program to streamline procedures and reduce risks and failures of the manual process. In relation to the control of waste and effluents affected by the industry is outsourced and meets the needs. Finally, the results showed that the industry uses preventive maintenance as a productive strategy, which allows better conditions for the production and quality of artisanal beer. The quality is directly related to the satisfaction of the final consumer, being prized and performed throughout the production process, with the selection of better inputs, the effectiveness of the production processes and the relationship with the commercial partners.

Keywords: artisanal brewery, production management, production processes, supply chain

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Authors: Katarina Živković, Ivana Joksimović

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Many different chemicals may occur in drinking water and cause significant human health risks after prolonged periods of exposure. In particular concern are contaminants that have cumulative toxic properties, such as heavy metals. This investigation was done to clarify concerns about chemical quality and safety of drinking tap water in Podgorica. For comparison, all available natural bottled water on Montenegrin market were bought. All samples (bottled water and tap water from Podgorica) were analyzed using ICP –OES on contents of Al, Cd, Pb, Cu, Zn,Cr, Fe, As and Mn. All results compared with the maximum concentration levels allowed by international standards and World Health Organization (WHO) guidelines. The results of analysis showed that all trace of heavy metals were very low and in same time below MCL according to WHO and International standard.

Keywords: inductively coupled plasma - optical emission spectrometry (ICP-OES), Montenegro (Podgorica), natural bottled water, tap water , trace of heavy metal

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Authors: Yu Zhao, Min Zhang, Yuanqian Wang, Qiuyu Yu

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The prediction of aesthetics of apparel is helpful for the development of a new type of apparel. This study is to build the quantitative relationship between the aesthetics and its design parameters. In particular, women’s pants have been preliminarily studied. This aforementioned relationship has been carried out by statistical analysis. The contributions of this study include the development of a more personalized apparel design mechanism and the provision of some empirical knowledge for the development of other products in the aspect of aesthetics.

Keywords: aesthetics, crease line, cropped straight leg pants, knee width

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Authors: Ashwini Mahesh Jagatap

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This paper presents the language learning strategy with respect to speaking skill with collaborative learning approach. Collaborative learning has been proven to be efficient learning methodology for all kinds of students. Students are working in groups of two or more, reciprocally searching for understanding, Solutions, or meanings, or creating a product. The presentation highlights the different stages which can be implemented during actual implementation of the methodology in the class room teaching learning process.

Keywords: collaborative classroom, collaborative learning approach, language skills, traditional teaching

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Authors: Sivaraman Karthikeyan

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Due to rapidly developing power electronics devices and technologies such as power line communication or self-commutating converters, voltage and current distortion, as well as interferences, have increased in the frequency range of 2 kHz to 150 kHz; there is an urgent need for regulation of electromagnetic compatibility (EMC) standards in this frequency range. Measuring or testing compliance with emission and immunity limitations necessitates the use of precise, repeatable measuring methods. Appropriate filters to minimize the fundamental component and its harmonics below 2 kHz in the measuring signal would improve the measurement accuracy in this frequency range leading to better analysis. This paper discusses filter suggestions in the current measurement standard and proposes an infinite impulse response (IIR) filter design that is optimized for a low number of poles, strong fundamental damping, and high accuracy above 2 kHz. The new filter’s transfer function is delivered as a result. An analog implementation is derived from the overall design.

Keywords: supraharmonics, 2 kHz, 150 kHz, filter, analog filter

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Authors: Felipe B. Martinez, Imelda C. Galera

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This paper presents an update on the physico-chemical properties of the Taal Lake for local government officials and representatives of non-government organizations by monitoring and evaluating a total of nine (9) water quality parameters. The study further shows that the Taal Lakes surface temperature, pH, total dissolved solids, total suspended solids, color, and dissolved oxygen content conform to the standards set by the Department of Environment and Natural resources (DENR); while phosphate, chlorine, and 5-Day 20°C BOD are below the standard. Likewise, the T-test result shows no significant difference in the overall average of the two sites at the Taal Lake (P > 0.05). Based on the data, the Lake is safe for primary contact recreation such as bathing, swimming and skin diving, and can be used for aqua culture purposes.

Keywords: cool dry season, hot dry season, rainy season, Taal Lake, water quality

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Authors: Omran Alharbi

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It is difficult to find an aspect of our modern lives that has been untouched by mobile technology. Indeed, the use of mobile learning in Saudi Arabia may enhance students’ learning and increase overall educational standards. However, within tertiary education, the success of e-learning implementation depends on the degree to which students and educators accept mobile learning and are willing to utilise it. Therefore, this research targeted the factors that influence Hail University instructors’ intentions to use mobile learning. An online survey was completed by eighty instructors and it was found that their use of mobile learning was heavily predicted by performance experience, effort expectancy, social influence, and facilitating conditions; the multiple regression analysis revealed that 67% of the variation was accounted for by these variables. From these variables, effort expectancy was shown to be the strongest predictor of intention to use e-learning for instructors.

Keywords: acceptance, faculty member, mobile learning, KSA

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Authors: Keitumetse Gaesirwe

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This study investigated the effect of corporate social responsibility (CSR) on brand equity. Specific objectives include examining the connections between ethics and philanthropic constructs of CSR and brand loyalty in the telecommunication industry in South Africa. A convenience sampling technique was used, and closed-ended questionnaires were administered to 800 research participants across the nine provinces of South Africa. Data collected from the field was analyzed using inferential statistics (Ordinary Least Squares regression and correlation analysis) as well as descriptive statistics. Findings show positive and significant connections between the constructs of CSR and brand loyalty. The implications of the findings indicate that keeping ethical and philanthropy standards can be a source of competitive advantage and guarantee brand loyalty for telecommunication companies in South Africa.

Keywords: CSR, brand awareness, telecommunication industry, COVID-19, South Africa

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Authors: Adha Bayu Wijaya, A. Zainal Abidin, Naufal Baihaqi, Joko Suprayitno, Astika Titistiti, Muslim Adi Wijaya, Endah Tri Lestari, Agung Wibowo

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Sulfur is a non-metallic chemical element in the form of a yellow crystalline solid with the chemical formula, and is formed from several types of natural and artificial chemical reactions. Commercial applications of sulfur processed products can be found in various aspects of life, for example in the use of processed sulfur as paving blocks. The Gundih Central Processing Plant (CPP) is capable of producing 14 tons/day of sulfur pellets. This amount comes from the high H2S content of the wells with a total concentration of 20,000 ppm and a volume accumulation of 14 MMSCFD acid gas. H2S is converted to sulfur using the thiobacillus microbe in the Biological Sulfur Recovery Unit (BSRU) with a sulfur product purity level greater than 95%. In 2018 sulfur production at Gundih CPP was recorded at 4044 tons which could potentially trigger serious problems from an environmental aspect. The use of sulfur as material for making paving blocks is an alternative solution in addressing the potential impact on the environment, as regulated by Government Regulation No.22 of Year 2021 concerning the Waste Management of Non-Hazardous and Toxic Substances (B3), and the high cost of handling sulfur by third parties. The design mix of ratio sulfur paving blocks is 22% cements, rock ash 67%, and 11% of sulfur pellets. The sulfur used in making the paving mixture is pure sulfur, namely the side product category without any contaminants, thereby eliminating the potential for environmental pollution when implementing sulfur paving. Strength tests of sulfur paving materials have also been confirmed by external laboratories. The standard used in making sulfur paving blocks refers to the SNI 03-0691-1996 standard. With the results of sulfur paving blocks made according to quality B. Currently, sulfur paving blocks are used in building access to wells locations and in public roads in the Cepu Field area as a contribution from Corporate Social Responsibility (CSR).

Keywords: sulphur, innovation, paving block, CSR, sulphur paving

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Authors: Muhammad Naeem, Syed M. Moeen-ud-Din Raheel, Muhammad Arshad, Muhammad Naeem Qaisar, Muhammad Khalid, Muhammad Zubair Ahmed, Muhammad Ashraf

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Iron, Copper, Cadmium, Zinc, Manganese, Chromium levels were estimated to study the risk of trace elements on human consumption. The area of collection was Dera Ghazi Khan, Pakistan and was evaluated by means of flame atomic absorption spectrophotometer. The standards find in favor of the six heavy metals were in accordance with the threshold edge concentrations on behalf of fish meat obligatory by European and other international normative. Regressions were achieved for both size (length and weight) and condition factor with concentrations of metal present in the fish body.

Keywords: Oreochromis mossambica, toxic analysis, body size, condition factor

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Authors: Marwa Hanafy

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The objective of linking the museum with school curriculum is to focus on the values and principles of the educational standards of the fourth grade as "equality, cooperation, allegiance, belonging, participation, peace, tolerance, pride and patriotism, etc." through activities, discussion, exhibits, etc., which can help the students to develop their characters and be useful for their society. For example, there is a lesson in Module 3 assess the role of women as mothers and queens, here this research will focus on the value of women and respect them through statues or images of women which support and affect positively on the students who will apply these Morals to themselves and to the community by dependency. It cannot be denied that the students have to be a part of the museum educational programs which have designed for them, by giving them the opportunity to participate, talk, discuss and express their opinions and hear them in the museums, this may be an effective way to confirm that the interests of children are taken into account.

Keywords: museum education, primary school education, school curriculum, informal learning

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Authors: Andrew Gray, Zhibing Zhang

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The ability for consumer products to deliver a sustained perfume response can be a key driver for a variety of applications. Many compounds in perfume oils are highly volatile, meaning they readily evaporate once the product is applied, and the longevity of the scent is poor. Perfume capsules have been introduced as a means of abating this evaporation once the product has been delivered. The impermeable capsules are aimed to be stable within the formulation, and remain intact during delivery to the desired substrate, only rupturing to release the core perfume oil through application of mechanical force applied by the consumer. This opens up the possibility of obtaining an olfactive response hours, weeks or even months after delivery, depending on the nature of the desired application. Tailoring the properties of the polymeric capsules to better address the needs of the application is not a trivial challenge and currently design of capsules is largely done by trial and error. The aim of this work is to have more predictive methods for capsule design depending on the consumer application. This means refining formulations such that they rupture at the right time for the specific consumer application, not too early, not too late. Finding the right balance between these extremes is essential if a benefit is sought with respect to neat addition of perfume to formulations. It is important to understand the forces that influence capsule rupture, first, by quantifying the magnitude of these different forces, and then by assessing bulk rupture in real-world applications to understand how capsules actually respond. Samples were provided by an industrial partner and the mechanical properties of individual capsules within the samples were characterized via a micromanipulation technique, developed by Professor Zhang at the University of Birmingham. The capsules were synthesized such as to change one particular physicochemical property at a time, such as core: wall material ratio, and the average size of capsules. Analysis of shell thickness via Transmission Electron Microscopy, size distribution via the use of a Mastersizer, as well as a variety of other techniques confirmed that only one particular physicochemical property was altered for each sample. The mechanical analysis was subsequently undertaken, showing the effect that changing certain capsule properties had on the response under compression. It was, however, important to link this fundamental mechanical response to capsule performance in real-world applications. As such, the capsule samples were introduced to a formulation and exposed to full scale stresses. GC-MS headspace analysis of the perfume oil released from broken capsules enabled quantification of what the relative strengths of capsules truly means for product performance. Correlations have been found between the mechanical strength of capsule samples and performance in terms of perfume release in consumer applications. Having a better understanding of the key parameters that drive performance benefits the design of future formulations by offering better guidelines on the parameters that can be adjusted without worrying about the performance effects, and singles out those parameters that are essential in finding the sweet spot for capsule performance.

Keywords: consumer products, mechanical and physicochemical properties, perfume capsules, rupture behaviour

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Authors: Ese Urhie, Bosede Olopade, Muyiwa Oladosun, Henry Okodua

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In the past three and half decades, aside from the fact that the contribution of the industrial sector to gross domestic product in Nigeria has nose-dived, its performance has also been highly unstable. Investment funds needed to develop the industrial sector usually come from both internal and external sources. The internal sources include surplus generated within the industrial sector and surplus diverted from other sectors of the economy. It has been observed that due to the small size of the industrial sector in developing countries, very limited funds could be raised for further investment. External sources of funds which many currently industrialized and some ‘newly industrializing countries’ have benefited from including direct and indirect investment by foreign capitalists; foreign aid and loans; and investments by nationals living abroad. Foreign direct investment inflow in Nigeria has been declining since 2009 in both absolute and relative terms. High level of human capital has been identified as one of the crucial factors that explain the miraculous growth of the ‘Asian Tigers’. Its low level has also been identified as the major cause for the low level of FDI flow to Nigeria in particular and Africa in general. There has been positive, but slow improvement in human capital indicators in Nigeria in the past three decades. In spite of this, foreign direct investment inflow has not only been low; it has declined drastically in recent years. i) Why has the improvement in human capital in Nigeria failed to attract more FDI inflow? ii) To what extent does the level of human capital influence FDI inflow in Nigeria? iii) Is there a threshold of human capital stock that guarantees sustained inflow of FDI? iv) Does the quality of human capital matter? v) Does the influence of other (negative) factors outweigh the benefits of human capital? Using time series secondary data, a system of equations is employed to evaluate the effect of human capital on FDI inflow in Nigeria on one hand and the effect of FDI on the level of industrialization on the other. A weak relationship between human capital and FDI is expected, while a strong relationship between FDI and industrial growth is expected from the result.

Keywords: human capital, foreign direct investment, industrialization, gross domestic product

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Authors: Waraporn Wimuktalop

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This research will select regions which are vulnerable to flooding in different level. Mathematical principles will be systematically and rationally utilized as a tool to solve problems of selection the regions. Therefore the method called Multiple Criteria Decision Making (MCDM) has been chosen by having two analysis standards, TOPSIS (Technique for Order Preference by Similarity to Ideal Solution) and AHP (Analytic Hierarchy Process). There are three criterions that have been considered in this research. The first criterion is climate which is the rainfall. The second criterion is geography which is the height above mean sea level. The last criterion is the land utilization which both forest and agriculture use. The study found that the South has the highest risk of flooding, then the East, the Centre, the North-East, the West and the North, respectively.

Keywords: multiple criteria decision making, TOPSIS, analytic hierarchy process, flooding

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Authors: Ikechukwu Ndu

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This study examines the econometric modeling of the relation between discretionary accrual earnings management, International Financial Reporting Standards (IFRS), and certain corporate governance factors with regard to listed Nigerian non-financial firms. Although discretionary accrual earnings management is a well-known and global problem that has an adverse impact on users of the financial statements, its relationship with IFRS and corporate governance is neither adequately researched nor properly systematically investigated in Nigeria. The dearth of research in the relation between discretionary accrual earnings management, IFRS and corporate governance in Nigeria has made it difficult for academics, practitioners, government setting bodies, regulators and international bodies to achieve a clearer understanding of how discretionary accrual earnings management relates to IFRS and certain corporate governance characteristics. This is the first study to the author’s best knowledge to date that makes interesting research contributions that significantly add to the literature of discretionary accrual earnings management and its relation with corporate governance and IFRS pertaining to the Nigerian context. A comprehensive review is undertaken of the literature of discretionary total accrual earnings management, IFRS, and certain corporate governance characteristics as well as the data, models, methodologies, and different estimators used in the study. Secondary financial statement, IFRS, and corporate governance data are sourced from Bloomberg database and published financial statements of Nigerian non-financial firms for the period 2004 to 2016. The methodology uses both the total and working capital accrual basis. This study has a number of interesting preliminary findings. First, there is a negative relationship between the level of discretionary accrual earnings management and the adoption of IFRS. However, this relationship does not appear to be statistically significant. Second, there is a significant negative relationship between the size of the board of directors and discretionary accrual earnings management. Third, CEO Separation of roles does not constrain earnings management, indicating the need to preserve relationships, personal connections, and maintain bonded friendships between the CEO, Chairman, and executive directors. Fourth, there is a significant negative relationship between discretionary accrual earnings management and the use of a Big Four firm as an auditor. Fifth, including shareholders in the audit committee, leads to a reduction in discretionary accrual earnings management. Sixth, the debt and return on assets (ROA) variables are significant and positively related to discretionary accrual earnings management. Finally, the company size variable indicated by the log of assets is surprisingly not found to be statistically significant and indicates that all Nigerian companies irrespective of size engage in discretionary accrual management. In conclusion, this study provides key insights that enable a better understanding of the relationship between discretionary accrual earnings management, IFRS, and corporate governance in the Nigerian context. It is expected that the results of this study will be of interest to academics, practitioners, regulators, governments, international bodies and other parties involved in policy setting and economic development in areas of financial reporting, securities regulation, accounting harmonization, and corporate governance.

Keywords: discretionary accrual earnings management, earnings manipulation, IFRS, corporate governance

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Authors: Sung-mo Seo, Chang-u Chae

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The Product Carbon Footprint Labeling has been run for more than four years by the Ministry of Environment and there are number of products labeled by KEITI, as for declaring products with their carbon emission during life cycle stages. There are several categories for certifying products by the characteristics of usage. Building products which are applied to a building as combined components. In this paper, current status of PCF labeling has been compared with LCI DB for data composition. By this comparative analysis, we suggest carbon labeling development.

Keywords: carbon labeling, LCI DB, building materials, life cycle assessment

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Authors: Gabriela T. Nakashima, Ana Larissa S. Hansted, Gabriela B. Belini, Carlos R. Sette Jr, Hiroyuki Yamamoto, Fabio M. Yamaji

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The aim of this study was to determine the interference from contaminants in the characterization of sugarcane straw. The sugarcane straw was collected after the harvest and taken to the drying oven, and then it was crushed in the mill type Willey. Analyzes of ash contents and Klason lignin were done in triplicate and high heating value (HHV) in duplicate, according to ASTM standard. The results obtained for the sugarcane straw were 5.29% for ash content, 29.87% for Klason lignin and 17.67 MJ.kg-1 for HHV. Also, the material was analyzed by scanning electron microscope (SEM). The presence of contaminants was observed, such as silica. The high amount of contaminants in the samples may impact the results of analyzes, also raising its values, for example in the Klason lignin content. These contaminants can also adversely affect the quality of the biomass. Even using the standards is important to know what the purpose of the analysis and care mainly of sampling.

Keywords: biomass, bioenergy, residues, solid fuel

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Authors: Nino Pailodze, Malkhaz Sulashvili, Vladimer Kekenadze, Tea Khutsishvili, Irma Makharashvili, Aleksandre Kekenadze

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In the nearest future among the important problems which Georgia has solve the most important is economic stability, that bases on fiscal policy and the proper definition of the its directions. The main source of the Budget revenue is the national income. The State uses taxes, loans and emission in order to create national income, were the principal weapon are taxes. As well as fiscal function of the fulfillment of the budget, tax systems successfully implement economic and social development and the regulatory functions of foreign economic relations. A tax is a mandatory, unconditional monetary payment to the budget made by a taxpayer in accordance with this Code, based on the necessary, nonequivalent and gratuitous character of the payment. Taxes shall be national and local. National taxes shall be the taxes provided for under this Code, the payment of which is mandatory across the whole territory of Georgia. Local taxes shall be the taxes provided for under this Code, introduced by normative acts of local self-government representative authorities (within marginal rates), the payment of which is mandatory within the territory of the relevant self-governing unit. National taxes have the leading role in tax systems, but also the local taxes have an importance role in tax systems. Exactly in the means of local taxes, the most part of the budget is formatted. National taxes shall be: income tax, profit tax, value added tax (VAT), excise tax, import duty, property tax shall be a local tax The property tax is one of the significant taxes in Georgia. The paper deals with the taxation mechanism that has been operated in Georgia. The above mention has the great influence in financial accounting. While comparing foreign legislation towards Georgian legislation we discuss the opportunity of using their experience. Also, we suggested recommendations in order to improve the tax system in financial accounting. In addition to accounting, which is regulated according the International Accounting Standards we have tax accounting, which is regulated by the Tax Code, various legal orders / regulations of the Minister of Finance. The rules are controlled by the tax authority, Revenue Service. The tax burden from the tax values are directly related to expenditures of the state from the emergence of the first day. Fiscal policy of the state is as well as expenditure of the state and decisions of taxation. In order to get the best and the most effective mobilization of funds, Government’s primary task is to decide the kind of taxation rules. Tax function is to reveal the substance of the act. Taxes have the following functions: distribution or the fiscal function; Control and regulatory functions. Foreign tax systems evolved in the different economic, political and social conditions influence. The tax systems differ greatly from each other: taxes, their structure, typing means, rates, the different levels of fiscal authority, the tax base, the tax sphere of action, the tax breaks.

Keywords: international accounting standards, financial accounting, tax systems, financial obligations

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Authors: R. S. Giraddi, B. Thirupam Reddy, D. N. Kambrekar

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Chilli (Capsicum annum L.) an important commercial vegetable crop is ravaged by a number of insect-pests during both vegetative and reproductive phase resulting into significant crop loss.Thrips, Scirtothripsdorsalis, mite, Polyphagotarsonemuslatus and whitefly, Bemisiatabaci are the key sap feeding insects, their infestation leads to leaf curl, stunted growth and yield loss.During flowering and fruit formation stage, gall midge fly, Asphondyliacapparis (Rubsaaman) infesting flower buds and young fruits andHelicoverpaarmigera (Hubner) feeding on matured green fruits are the important insect pests causing significant crop loss.The pest is known to infest both flower buds and young fruits resulting into malformation of flower buds and twisting of fruits.In order to manage these insect-pests a combi product consisting of imidacloprid and betacyfluthrin (Soloman 300 OD) was evaluated for its bio-efficacy, phytotoxicity and effect on predator activity.Imidacloprid, a systemic insecticide belonging to neo-nicotinoid group, is effective against insect pests such as aphids, whiteflies (sap feeders) and other insectsviz., termites and soil insects.Beta-Cyfluthrin is an insecticide of synthetic pyrethroid group which acts by contact action and ingestion. It acts on the insects' nervous system as sodium channel blocker consequently a disorder of the nervous system occurs leading finally to the death. The field experiments were taken up during 2015 and 2016 at the Main Agricultural Research Station of University of Agricultural Sciences, Dharwad, Karnataka, India.The trials were laid out in a Randomized Block Design (RBD) with three replications using popular land race of Byadagi crop variety.Results indicated that the product at 21.6 + 50.4% gai/ha (240 ml/ha) and 27.9 + 65% gai/ha (310 ml/ha) was found quite effective in controlling thrips (0.00 to 0.66 thrips per six leaves) as against the standard check insecticide recommended for thrips by the University of Agricultural Sciences, Dharwad wherein the density of thrips recorded was significantly higher (1.00 to 2.00 Nos./6 leaves). Similarly, the test insecticide was quite effective against other target insects, whiteflies, fruit borer and gall midge fly as indicated by lower insect population observed in the treatments as compared to standard insecticidal control. The predatory beetle activity was found to be normal in all experimental plots. Highest green fruit yield of 5100-5500 kg/ha was recorded in Soloman 300 OD applied crop at 310 ml/ha rate as compared to 4750 to 5050 kg/ha recorded in check. At present 6-8 sprays of insecticides are recommended for management of these insect-pests on the crop. If combi-products are used in pest management programmes, it is possible to reduce insecticide usages in crop ecosystem.

Keywords: Imidacloprid, Betacyfluthrin, gallmidge fly, thrips, chilli

Procedia PDF Downloads 162

Authors: Ehsan Daryadel, Farhad Talaie

Abstract:

Wetlands are one of the most important ecosystems on Earth. Nevertheless, various challenges threaten these ecosystems and disrupt their ecological character. Among these, the effects of human-based threats are more devastating. Following mass degradation of wetlands during 1970s, the Ramsar Convention on Wetlands (Ramsar, Iran, 1971) was concluded to conserve wetlands of international importance and prevent destruction and degradation of such ecosystems through wise use of wetlands as a mean to achieve sustainable development in all over the world. Therefore, in this paper, efforts have been made to analyze threats to wetlands and then investigate solutions in the framework of the Ramsar Convention. Finally, in order to operate these mechanisms, this study concludes that all states should in turn make their best effort to improve and restore global wetlands through preservation of environmental standards and close contribution and also through taking joint measures with other states effectively.

Keywords: Ramsar Convention, threats, wetland wcosystems, wise use

Procedia PDF Downloads 396

Authors: Aklilu Zeleke

Abstract:

A cross-sectional study was conducted in order to understand the effect of wet and dry seasons on the free residual chlorine and bacteriological contamination of the Addis Ababa (Ethiopia) water supply system. Water samples were taken at 30 selected distribution points and analyzed for Free Residual Chlorine and bacteriological analysis total coliforms and fecal coliform). It was found that some of the bacteriological data and Free Residual Chlorine levels are below the recommended values and beyond the maximum tolerable limits recommended by World Health Organization and Ethiopian National Standards. Water quality during the dry season is better than that of the wet season. There is a strong relationship between Free Residual Chlorine levels in drinking water and its bacteriological quality.

Keywords: addis ababa, wet season, dry season, free residual chlorine

Procedia PDF Downloads 75

Authors: Francine Siy, Stephen Buñi

Abstract:

Safety plays a significant role in everyone’s life on a day-to-day basis. We wish ourselves and our loved ones their safety as we all venture out on our daily commute. The road is undeniably dangerous and unpredictable, with abundant traffic collisions and pedestrians experiencing various injuries. For bicycle users, the risk of accidents is even more exacerbated, and injuries may be severe. Even when cyclists try their best to be safe and protected, the possibility of encountering danger is always there. Despite being equipped with protective gear, safety is never guaranteed. Cyclists often settle for helmets and standard reflector vests to establish a presence on the road. There are different types of vests available, depending on the profession. However, traditional reflector vests, mostly seen on construction workers and traffic enforcers, were not designed for riders and their protection from injuries. With insufficient protection for riders, they need access to ergonomically designed equipment and accessories that suit the riders and cater to their needs. This research aimed to offer a protective vest with safety features for riders that is comfortable, effective, durable, and intuitive. This sheds light and addresses the safety of the biker population, which continuously grows through the years. The product was designed and developed by gathering data and using the cognitive mapping method to ensure that all qualitative and quantitative data were considered in this study to improve other existing products that do not have the proper design considerations. It is known that available equipment for cyclists is often sold separately or lacks the safety features for cyclists traversing open roads. Each safety feature like the headlights, reflectors, signal or rear lights, zipper pouch, body camera attachment, and wireless remote control all play a particular role in helping cyclists embark on their daily commute. These features aid in illumination, visibility, easy maneuvering, convenience, and security, allowing cyclists to go for a safer ride that is of use throughout the day. The product is designed and produced effectively and inexpensively without sacrificing the quality and purpose of its usage.

Keywords: bicycle accessory, protective gear, safety, transport, visibility

Procedia PDF Downloads 80

Authors: Ziaul Islam, Asad Sultan, Sarzamin Khan

Abstract:

Organic acids and micro encapsulated phyto essential oils have revealed great potential as an antibiotic replacement and as an additive to work tremendously for the health maintenance of broiler chicken. To explore more about organic acids, a total of 600 day-old broiler chicks (Cobb-500) were procured from a local hatchery and distributed into 5 treatment groups having 6 replicates of 20 birds each; the duration of the biological trial was of 35 days. Group T1 served as a control group that were fed on corn soy-based diet only. T2 were fed with a diet having 6% poultry by-product meal (PBM) diet, T3, T4, and T5 were served as the same diet as T2 but supplemented with an organic acid, phyto essential oils alone, and a combination, respectively. The findings declared significant improvement (p<0.05) in body weight gain and FCR in groups T3, T4, and T5 while feed intake was not affected. European broiler performance indicators like production efficiency factor (EPEF) and broiler index (EBI) were improved significantly (p<0.05) by the treatments T3, T4, and T5 compared with T1 and T2. Carcass evaluation depicted significantly better (p<0.05) dressed and eviscerated weight along with carcass yield (T3, T4, T5). Broilers fed organic acid and phyto essential oils supplemented diet had significantly lower (p<0.05) Clostridium perfringens, Escherichia coliand Salmonella and increased Lactobacillus counts. Likewise, antibody titer against ND, IB, and IBD were also significantly (p<0.05) improved by the treatments T3, T4 and T5compared with the T1and T2. Litter moisture content was significantly (p<0.05) reduced by treatmentsT3, T4, and T5 on day 28 and 35 compared with the T1 and T2. These findings of the present study revealed that supplementation of organic acids blend and phyto-essential oils as an as an substitute to improve the performance of broilers without the use of feed antibiotics in broilers fed with 6% poultry by-product meal based diet.

Keywords: organic acid, phyto essential oils, growth performance, PBM, gut health, microbiota, immunity

Procedia PDF Downloads 125

Authors: Wanida Wonsawat

Abstract:

This research describes a voltammetric approach to determine amounts of vitamin C (Ascorbic acid) in orange juice sample, using three screen printed electrode. The anodic currents of vitamin C were proportional to vitamin C concentration in the range of 0 – 10.0 mM with the limit of detection of 1.36 mM. The method was successfully employed with 2 µL of the working solution dropped on the electrode surface. The proposed method was applied for the analysis of vitamin C in packed orange juice without sample purification or complexion of sample preparation step.

Keywords: ascorbic acid, vitamin C, juice, voltammetry

Procedia PDF Downloads 322

Authors: Ploenpit Boochathum, Pitchayanad Kaolim, Phimjutha Srisangkaew

Abstract:

In general, rubber foam is produced based on the sulfur curing system. However, the remaining sulfur in the rubber product waste is burned to sulfur dioxide gas causing the environment pollution. To avoid using sulfur as curing agent in the rubber foam products, this research work proposes non-sulfur curing system by using corn starch as a curing agent. The ether crosslinks were proposed to be produced via the functional bonding between hydroxyl groups of the starch molecules and chloroacetate groups added on the natural rubber molecules. The chloroacetated natural rubber (CNR) latex was prepared via the epoxidation reaction of the concentrated natural rubber latex, subsequently, epoxy rings were attacked by chloroacetic acid to produce hydroxyl groups and chloroacetate groups on the rubber molecules. Foaming agent namely NaHCO3 was selected to add in the CNR latex due to the low decomposition temperature at about 50°C. The appropriate curing temperature was assigned to be 90°C that is above gelatinization temperature; 60-70°C, of starch. The effect of weight ratio of starch, i.e., 0 phr, 3 phr and 5 phr, on the physical properties of CNR rubber foam was investigated. It was found that density reduced from 0.81 g/cm3 for 0 phr to 0.75 g/cm3 for 3 phr and 0.79 g/cm3 for 5 phr. The ability to return to its original thickness after prolonged compressive stresses of CNR rubber foam cured with starch loading of 5 phr was found to be considerably better than that of CNR rubber foam cured with starch 3 phr and CNR rubber foam without addition of starch according to the compression set that was determined to decrease from 66.67% to 40% and 26.67% with the increase loading of starch. The mechanical properties including tensile strength and modulus of CNR rubber foams cured using starch were determined to increase except that the elongation at break was found to decrease. In addition, all mechanical properties of CNR rubber foams cured with the starch 3 phr and 5 phr were found to be slightly different and drastically higher than those of CNR rubber foam without the addition of starch. This research work indicates that starch can be applicable as a curing agent for CNR rubber. This is confirmed by the increase of the elastic modulus (G') of CNR rubber foams that was cured with the starch over the CNR rubber foam without curing agent. This type of rubber foam is believed to be one of the biodegradable and environment-friendly product that can be cured at low temperature of 90°C.

Keywords: chloroacetated natural rubber, corn starch, non-sulfur curing system, rubber foam

Procedia PDF Downloads 312