Search results for: price to earnings growth
5878 The Molecular Mechanism of Vacuolar Function in Yeast Cell Homeostasis
Authors: Chang-Hui Shen, Paulina Konarzewska
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Cell homeostasis is regulated by vacuolar activity and it has been shown that lipid composition of the vacuole plays an important role in vacuolar function. The major phosphoinositide species present in the vacuolar membrane include phosphatidylinositol 3,5-biphosphate (PI(3,5)P₂) which is generated from PI(3)P controlled by Fab1p. Deletion of FAB1 gene reduce the synthesis of PI(3,5)P₂ and thus result in enlarged or fragmented vacuoles, with neutral vacuolar pH due to reduced vacuolar H⁺-ATPase activity. These mutants also exhibited poor growth at high extracellular pH and in the presence of CaCl₂. Conversely, VPS34 regulates the synthesis of PI(3)P from phosphatidylinositol (PI), and the lack of Vps34p results in the reduction of vacuolar activity. Although the cellular observations are clear, it is still unknown about the molecular mechanism between the phospholipid biosynthesis pathway and vacuolar activity. Since both VPS34 and FAB1 are important in vacuolar activity, we hypothesize that the molecular mechanism of vacuolar function might be regulated by the transcriptional regulators of phospholipid biosynthesis. In this study, we study the role of the major phospholipid biosynthesis transcription factor, INO2, in the regulation of vacuolar activity. We first performed qRT-PCR to examine the effect of Ino2p on the expression of VPS34 and FAB1. Our results showed that VPS34 was upregulated in the presence of inositol for both WT and ino2Δ cells. However, FAB1 was only upregulated significantly in ino2Δ cells. This indicated that Ino2p might be the negative regulator for FAB1 expression. Next, growth sensitivity experiment showed that WT, vma3Δ, and ino2Δ grew well in growth medium buffered to pH 5.5 containing 10 mM CaCl₂. As cells were switched to growth medium buffered to pH 7 containing CaCl₂ WT, ino2Δ and opi1Δ showed growth reduction, whereas vma3Δ was completely nonviable. As the concentration of CaCl₂ was increased to 60 mM, ino2Δ cells showed moderate growth reduction compared to WT. This result suggests that ino2Δ cells have better vacuolar activity. Microscopic analysis and vacuolar acidification were employed to further elucidate the importance of INO2 in vacuolar homeostasis. Analysis of vacuolar morphology indicated that WT and vma3Δ cells displayed vacuoles that occupied a small area of the cell when grown in media buffered to pH 5.5. Whereas, ino2Δ displayed fragmented vacuoles. On the other hand, all strains grown in media buffered to pH 7, exhibited enlarged vacuoles that occupied most of the cell’s surface. This indicated that the presence of INO2 may play negative effect in vacuolar morphology when cells are grown in media buffered to pH 5.5. Furthermore, vacuolar acidification assay showed that only vma3Δ cells displayed notably less acidic vacuoles as cells were grown in media buffered to pH 5.5 and pH 7. Whereas, ino2Δ cells displayed more acidic pH compared to WT at pH7. Taken together, our results demonstrated the molecular mechanism of the vacuolar activity regulated by the phospholipid biosynthesis transcription factors Ino2p. Ino2p negatively regulates vacuolar activity through the expression of FAB1.Keywords: vacuole, phospholipid, homeostasis, Ino2p, FAB1
Procedia PDF Downloads 1275877 A Global Perspective on Urban Environmental Problems in Developing Countries: The Case of Turkey
Authors: Nükhet Konuk, N. Gamze Turan, Yüksel Ardalı
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Cities play a vital role in the social fabric of countries and in national and regional economic growth worldwide; however, the environmental effects of such growth need to be assessed and managed better. The critical and most immediate problems faced by cities of developing countries are the health impacts of urban pollution that derive from inadequate water, sanitation, drainage and solid waste services, poor urban and industrial waste management, and air pollution. As globalization continues, earth's natural processes transform local problems into international issues. The aim of this study is to provide a broad overview of the pollution from urban wastes and emissions in Turkey which is a developing country. It is aimed to underline the significance of reorganizing the institutional tools in a worldwide perspective in order to generate coherent solutions to urban problems, and to enhance urban quality.Keywords: environmental pollution, developing countries, environmental degradation, urban environmental problems
Procedia PDF Downloads 3305876 Chemical Characterization and Prebiotic Effect of Water-Soluble Polysaccharides from Zizyphus lotus Leaves
Authors: Zakaria Boual, Abdellah Kemassi, Toufik Chouana, Philippe Michaud, Mohammed Didi Ould El Hadj
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In order to investigate the prebiotic potential of oligosaccharides prepared by chemical hydrolysis of water-soluble polysaccharides (WSP) from Zizyphus lotus leaves, the effect of oligosaccharides on bacterial growth was studied. The chemical composition of WSP was evaluated by colorimetric assays revealed the average values: 7.05±0.73% proteins and 86.21±0.74% carbohydrates, among them 64.81±0.42% are neutral sugar and the rest 16.25±1.62% are uronic acids. The characterization of monosaccharides was determined by high performance anion exchange chromatography with pulsed amperometric detection (HPAEC-PAD) was found to be composed of galactose (23.95%), glucose (21.30%), rhamnose (20.28%), arabinose (9.55%), and glucuronic acid (22.95%). The effects of oligosaccharides on the growth of lactic acid bacteria were compared with those of fructo-oligosaccharide (RP95). The oligosaccharides concentration was 1g/L of man rogosa sharpe broth. Bacterial growth was assessed during 2, 4.5, 6.5, 9, 12, 16 and 24 h by measuring the optical density of the cultures at 600 nm (OD600) and pH values. During fermentation, pH in broth cultures decreased from 6.7 to 5.87±0.15. The enumeration of lactic acid bacteria indicated that oligosaccharides led to a significant increase in bacteria (P≤0.05) compared to the control. The fermentative metabolism appeared to be faster on RP95 than on oligosaccharides from Zizyphus lotus leaves. Both RP95 and oligosaccharides showed clear prebiotic effects, but had differences in fermentation kinetics because of to the different degree of polymerization. This study shows the prebiotic effectiveness of oligosaccharides, and provides proof for the selection of leaves of Zizyphus lotus for use as functional food ingredients.Keywords: Zizyphus lotus, polysaccharides, characterization, prebiotic effects
Procedia PDF Downloads 4105875 Effect of Two Different Biochars on Germination and Seedlings Growth of Salad, Cress and Barley
Authors: L. Bouqbis, H.W. Koyro, M. C. Harrouni, S. Daoud, L. F. Z. Ainlhout, C. I. Kammann
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The application of biochar to soils is becoming more and more common. Its application which is generally reported to improve the physical, chemical, and biological properties of soils, has an indirect effect on soil health and increased crop yields. However, many of the previous results are highly variable and dependent mainly on the initial soil properties, biochar characteristics, and production conditions. In this study, two biochars which are biochar II (BC II) derived from a blend of paper sludge and wheat husks and biochar 005 (BC 005) derived from sewage sludge with a KCl additive, are used, and the physical and chemical properties of BC II are characterized. To determine the potential impact of salt stress and toxic and volatile substances, the second part of this study focused on the effect biochars have on germination of salad (Lactuca sativa L.), barley (Hordeum vulgare), and cress (Lepidium sativum) respectively. Our results indicate that Biochar II showed some unique properties compared to the soil, such as high EC, high content of K, Na, Mg, and low content of heavy metals. Concerning salad and barley germination test, no negative effect of BC II and BC 005 was observed. However, a negative effect of BC 005 at 8% level was revealed. The test of the effect of volatile substances on germination of cress revealed a positive effect of BC II, while a negative effect was observed for BC 005. Moreover, the water holding capacities of biochar-sand mixtures increased with increasing biochar application. Collectively, BC II could be safely used for agriculture and could provide the potential for a better plant growth.Keywords: biochar, phytotoxic tests, seedlings growth, water holding capacity
Procedia PDF Downloads 2525874 Capex Planning with and without Additional Spectrum
Authors: Koirala Abarodh, Maghaiya Ujjwal, Guragain Phani Raj
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This analysis focuses on defining the spectrum evaluation model for telecom operators in terms of total cost of ownership (TCO). A quantitative approach for specific case analysis research methodology was used for identifying the results. Specific input parameters like target User experience, year on year traffic growth, capacity site limit per year, target additional spectrum type, bandwidth, spectrum efficiency, UE penetration have been used for the spectrum evaluation process and desired outputs in terms of the number of sites, capex in USD and required spectrum bandwidth have been calculated. Furthermore, this study gives a comparison of capex investment for target growth with and without addition spectrum. As a result, the combination of additional spectrum bands of 700 and 2600 MHz has a better evaluation in terms of TCO and performance. It is our recommendation to use these bands for expansion rather than expansion in the current 1800 and 2100 bands.Keywords: spectrum, capex planning, case study methodology, TCO
Procedia PDF Downloads 645873 Teachers' Perceptions of Physical Education and Sports Calendar and Conducted in the Light of the Objective of the Lesson Approach Competencies
Authors: Chelali Mohammed
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In the context of the application of the competency-based approach in the system educational Algeria, the price of physical education and sport must privilege the acquisition of learning approaches and especially the approach science, which from problem situations, research and develops him information processing and application of knowledge and know-how in new situations in the words of ‘JOHN DEWEY’ ‘learning by practice’. And to achieve these goals and make teaching more EPS motivating, consistent and concrete, it is appropriate to perform a pedagogical approach freed from the constraints and open to creativity and student-centered in the light of the competency approach adopted in the formal curriculum. This approach is not unusual, but we think it is a highly professional nature requires the competence of the teacher.Keywords: approach competencies, physical, education, teachers
Procedia PDF Downloads 6035872 Temperature Dependence and Seasonal Variation of Denitrifying Microbial Consortia from a Woodchip Bioreactor in Denmark
Authors: A. Jéglot, F. Plauborg, M. K. Schnorr, R. S. Sørensen, L. Elsgaard
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Artificial wetlands such as woodchip bioreactors are efficient tools to remove nitrate from agricultural wastewater with a minimized environmental impact. However, the temperature dependence of the microbiological nitrate removal prevents the woodchip bioreactors from being an efficient system when the water temperature drops below 8℃. To quantify and describe the temperature effects on nitrate removal efficiency, we studied nitrate-reducing enrichments from a woodchip bioreactor in Denmark based on samples collected in Spring and Fall. Growth was quantified as optical density, and nitrate and nitrous oxide concentrations were measured in time-course experiments to compare the growth of the microbial population and the nitrate conversion efficiencies at different temperatures. Ammonia was measured to indicate the importance of dissimilatory nitrate reduction to ammonia (DNRA) in nitrate conversion for the given denitrifying community. The temperature responses observed followed the increasing trend proposed by the Arrhenius equation, indicating higher nitrate removal efficiencies at higher temperatures. However, the growth and the nitrous oxide production observed at low temperature provided evidence of the psychrotolerance of the microbial community under study. The assays conducted showed higher nitrate removal from the microbial community extracted from the woodchip bioreactor at the cold season compared to the ones extracted during the warmer season. This indicated the ability of the bacterial populations in the bioreactor to evolve and adapt to different seasonal temperatures.Keywords: agricultural waste water treatment, artificial wetland, denitrification, psychrophilic conditions
Procedia PDF Downloads 1225871 Length-Weight and Length-Length Relationships for 14 Sparidae Species, from the Northeastern Mediterranean Sea Coast of Turkey
Authors: Hacer Yeldan, Erhan Akamca, Sedat Gündogdu
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Length-Weight and Length-length relationship were estimated of 14 species Sparidae (Boops boops, Diplodus annularis, Diplodus cervinus, Dipladus puntazzo, Diplodus sargus, Diplodus vulgaris, Lithognathus mormyrus, Oblada melanura, Pagellus acarne, Pagellus erythrinus, Pagrus auriga, Pagrus caeruleostictus, Sarpa salpa, Sparus aurata) sampled from in the Northeastern Mediterranean Sea coast of Turkey, Iskenderun Bay. Samples were collected from July 2014 to June 2015, using bottom trawl and trammel net into three different depth; 0-10 m, 10-20 m, 20-50m. Length-length relationships were determined size measurements: standard length (SL) and fork length (FL) to total length (TL) for fish species. The relationships between TL, FL and TL, SL were all linear. The values of the exponent b of the length-weight relationships ranged between 2.685 and 3.473. The type of growth for fish species was algometric growth.Keywords: Sparidae, Iskenderun bay, length-length, length-weight relationships
Procedia PDF Downloads 2915870 Mixotrophic Growth as a Tool for Increasing Polyhydroxyalkanoates (PHA) Production in Cyanobacteria
Authors: Zuzana Sedrlova, Eva Slaninova, Ines Fritz, Christina Daffert, Stanislav Obruca
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Cyanobacteria are ecologically extremely important phototrophic gram-negative bacteria capable of oxygenic photosynthesis. They synthesize many interesting metabolites such as glycogen, carotenoids, but the most interesting metabolites are polyhydroxyalkanoates (PHA). The main advantage of cyanobacteria is the fact they do not require costly organic substrate and, oppositely, cyanobacteria can fix CO₂. PHA serves primarily as a carbon and energy source and occurs in the form of intracellular granules in bacterial cells. It is possible, PHA helps cyanobacteria to survive stress conditions since increased PHA synthesis was observed during cultivation in stress conditions. PHA is microbial biopolymers that are biodegradable with similar properties as petrochemical synthetic plastics. Production of PHA by heterotrophic bacteria is expensive; for price reduction waste materials as input, materials are used. Positively, cyanobacteria principally do not require organic carbon substrate since they are capable of CO₂ fixation. In this work, we demonstrated that stress conditions lead to the highest obtained yields of PHA in cyanobacterial cultures. Two cyanobacterial cultures from genera Synechocystis were used in this work. Cultivations were performed either in Erlenmayer flask or in tube multicultivator. Multiple stressors were applied on cyanobacterial cultures, and stressors include PHA precursors. PHA precursors are chemical substances and some of them do not occur naturally in the environment. Cultivation with the same PHA precursors in the same concentration led to a 1,6x higher amount of PHA when a multicultivator was used. The highest amount of PHA reached 25 % of PHA in dry cyanobacterial biomass. Both strains are capable of co-polymer synthesis in the presence of their structural precursor. The composition of co-polymer differs in Synechocystis sp. PCC 6803 and Synechocystis salina CCALA 192. Synechocystis sp. PCC 6803 cultivated with γ-butyrolakton accumulated co-polymer of 3-hydroxybutyrate (3HB) and 4-hydroxybutyrate (4HB) the composition of the copolymer was 56 % of 4HB and 44 % of 3HB. The total amount of PHA, as well as yield of biomass, was lower than in control due to the toxic properties of γ-butyrolakton. Funding: This study was partly funded by the project GA19- 19-29651L of the Czech Science Foundation (GACR) and partly funded by the Austrian Science Fund (FWF), a project I 4082-B25. This work was supported by Brno, Ph.D. Talent – Funded by the Brno City Municipality.Keywords: co-polymer, cyanobacteria, PHA, synechocystis
Procedia PDF Downloads 2025869 Convertible Lease, Risky Debt and Financial Structure with Growth Option
Authors: Ons Triki, Fathi Abid
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The basic objective of this paper is twofold. It resides in designing a model for a contingent convertible lease contract that can ensure the financial stability of a company and recover the losses of the parties to the lease in the event of default. It also aims to compare the convertible lease contract on inefficiencies resulting from the debt-overhang problem and asset substitution with other financing policies. From this perspective, this paper highlights the interaction between investments and financing policies in a dynamic model with existing assets and a growth option where the investment cost is financed by a contingent convertible lease and equity. We explore the impact of the contingent convertible lease on the capital structure. We also check the reliability and effectiveness of the use of the convertible lease contract as a means of financing. Findings show that the rental convertible contract with a sufficiently high conversion ratio has less severe inefficiencies arising from risk-shifting and debt overhang than those entailed by risky debt and pure-equity financing. The problem of underinvestment pointed out by Mauer and Ott (2000) and the problem of overinvestment mentioned by Hackbarth and Mauer (2012) may be reduced under contingent convertible lease financing. Our findings predict that the firm value under contingent convertible lease financing increases globally with asset volatility instead of decreasing with business risk. The study reveals that convertible leasing contracts can stand for a reliable solution to ensure the lessee and quickly recover the counterparties of the lease upon default.Keywords: contingent convertible lease, growth option, debt overhang, risk-shifting, capital structure
Procedia PDF Downloads 725868 The Relationship between Confidence, Accuracy, and Decision Making in a Mobile Review Program
Authors: Carla Van De Sande, Jana Vandenberg
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Just like physical skills, cognitive skills grow rusty over time unless they are regularly used and practiced, so academic breaks can have negative consequences on student learning and success. The Keeping in School Shape (KiSS) program is an engaging, accessible, and cost-effective intervention that harnesses the benefits of retrieval practice by using technology to help students maintain proficiency over breaks from school by delivering a daily review problem via text message or email. A growth mindset is promoted through feedback messages encouraging students to try again if they get a problem wrong and to take on a challenging problem if they get a problem correct. This paper reports on the relationship between confidence, accuracy, and decision-making during the implementation of the KiSS Program at a large university during winter break for students enrolled in an engineering introductory Calculus course sequence.Keywords: growth mindset, learning loss, on-the-go learning, retrieval practice
Procedia PDF Downloads 2055867 A Comparative Study of Secondary Education Curriculum of Iran with Some Developed Countries in the World
Authors: Seyyed Abdollah Hojjati
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Review in the areas of secondary education; it is a kind of comparative requires very careful scrutiny in educational structure of different countries,In upcoming review of the basic structure of our educational system in Islamic republic of Iran with somedeveloped countries in the world, Analyzing of strengthsand weaknesses in main areas, A simple review of the above methods do not consider this particular community, Modifythe desired result can be expressed in the secondary school curriculum and academic guidance of under graduate students in a skill-driven and creativity growth, It not just improves the health and dynamism of this period and increases the secondary teachers' authority and the relationship between teacher and student in this course will be meaningful and attractive, But with reduced of false prosperity and guaranteed institutes and quizzes, areas will be provided for students to enjoy the feeling ofthe psychological comfort and to have the highest growth of creativity .Keywords: comparative, curriculum of secondary education, curriculum, Iran, developed countries
Procedia PDF Downloads 4935866 Bioremediation of Arsenic from Industrially Polluted Soil of Vatva, Ahmedabad, Gujarat, India
Authors: C. Makwana, S. R. Dave
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Arsenic is toxic to almost all living cells. Its contamination in natural sources affects the growth of microorganisms. The presence of arsenic is associated with various human disorders also. The attempt of this sort of study provides information regarding the performance of our isolated microorganisms in the presence of Arsenic, which have ample scope for bioremediation. Six isolates were selected from the polluted sample of industrial zone Vatva, Ahmedabad, Gujarat, India, out of which two were Thermophilic organisms. The thermophilic exopolysaccharide (EPS) producing Bacillus was used for microbial enhance oil recovery (MEOR) and in the bio beneficiation. Inorganic arsenic primarily exists in the form of arsenate or arsenite. This arsenic resistance isolate was capable of transforming As +3 to As+5. This isolate would be useful for arsenic remediation standpoint from aquatic systems. The study revealed that the thermophilic microorganism was growing at 55 degree centigrade showed considerable remediation property. The results on the growth and enzyme catalysis would be discussed in response to Arsenic remediation.Keywords: aquatic systems, thermophilic, exopolysacchride, arsenic
Procedia PDF Downloads 2145865 The Types of Collaboration Models Driven by Public Art Establishment–Case Study of Taichung City
Authors: Cheng-Lung Yu, Ying-His Liao
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Some evidence show that public art accelerates local economic growth. Even local governments award the collaboration of public-private partnership to sustain the creation of public art for urban economic development. Through the public-private partnership of public art establishment it is obvious that public construction projects have been led by the governmental policy yet the private developers have played crucial roles to drive the innovative business models such as tourism investment, real estate value up and community participation. This study shows that the types of collaboration have been driven by Taichung city governmental policy from the regulation of public art establishment in the past three years. Through some cases empirical analyzes the authors discover the trends concerning the public art development to support local economic growth in Taiwan.Keywords: public art, public art establishment regulation, construction management, urban governance
Procedia PDF Downloads 325864 Feasibility of Small Autonomous Solar-Powered Water Desalination Units for Arid Regions
Authors: Mohamed Ahmed M. Azab
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The shortage of fresh water is a major problem in several areas of the world such as arid regions and coastal zones in several countries of Arabian Gulf. Fortunately, arid regions are exposed to high levels of solar irradiation most the year, which makes the utilization of solar energy a promising solution to such problem with zero harmful emission (Green System). The main objective of this work is to conduct a feasibility study of utilizing small autonomous water desalination units powered by photovoltaic modules as a green renewable energy resource to be employed in different isolated zones as a source of drinking water for some scattered societies where the installation of huge desalination stations are discarded owing to the unavailability of electric grid. Yanbu City is chosen as a case study where the Renewable Energy Center exists and equipped with all sensors to assess the availability of solar energy all over the year. The study included two types of available water: the first type is brackish well water and the second type is seawater of coastal regions. In the case of well water, two versions of desalination units are involved in the study: the first version is based on day operation only. While the second version takes into consideration night operation also, which requires energy storage system as batteries to provide the necessary electric power at night. According to the feasibility study results, it is found that utilization of small autonomous desalinations unit is applicable and economically accepted in the case of brackish well water. While in the case of seawater the capital costs are extremely high and the cost of desalinated water will not be economically feasible unless governmental subsidies are provided. In addition, the study indicated that, for the same water production, the utilization of energy storage version (day-night) adds additional capital cost for batteries, and extra running cost for their replacement, which makes the unit price not only incompetent with day-only unit but also with conventional units powered by diesel generator (fossil fuel) owing to the low prices of fuel in the kingdom. However, the cost analysis shows that the price of the produced water per cubic meter of day-night unit is similar to that produced from the day-only unit provided that the day-night unit operates theoretically for a longer period of 50%.Keywords: solar energy, water desalination, reverse osmosis, arid regions
Procedia PDF Downloads 4545863 Growth and Yield Potential of Quinoa genotypes on Salt Affected Soils
Authors: Shahzad M. A. Basra, Shahid Iqbal, Irfan Afzal, Hafeez-ur-Rehman
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Quinoa a facultative halophyte crop plant is a new introduction in Pakistan due to its superior nutritional profile and its abiotic stress tolerance, especially against salinity. Present study was conducted to explore halophytic behavior of quinoa. Four quinoa genotypes (A1, A2, A7 and A9) were evaluated against high salinity (control, 100, 200, 300 and 400 mM). Evaluation was made on the basis of ionic analysis (Na+, K+ and K+: Na+ ratio in shoot) and root- shoot fresh and dry weight at four leaf stage. Seedling growth i.e. fresh and dry weight of shoot and root increased by 100 mM salinity and then growth decreased gradually with increasing salinity level in all geno types. Mineral analysis indicated that A2 and A7 have more tolerant behavior having low Na+ and high K+ ¬concentration as compared to A1 and A9. Same geno types as above were also evaluated against high salinity (control, 10, 20, 30, and 40 dS m-1) in pot culture during 2012-13. It was found that increase in salinity up to 10 dS m-1 the plant height, stem diameter and yield related traits increased but decreased with further increase in salinity. Same trend was observed in ionic contents. Maximum grain yield was achieved by A7 (100 g plant-1) followed by A2 (82 g plant-1) at salinity level 10 dS m-1. Next phase was carried out through field settings by using salt tolerant geno types (A2 and A7) at Crop Physiology Research Area Farm (non saline soil as control)/ Proka Farm (salt affected with EC up to 15 dS m-1), University of Agriculture, Faisalabad and Soil Salinity Research Institute, Pindi Bhtiaan (SSRI) Farm (one normal as control and two salt affected fields with EC values up to 15 and 30 dS m-1) during 2013-14. Genotype A7 showed maximum growth and gave maximum yield (3200 kg ha-1) at Proka Farm which was statistically at par to the values of yield obtained on normal soils of Faisalabad. Geno type A7 also gave maximum yield 2800 kg ha-1 on normal field of Pindi bhtiaan followed by as obtained (2340) on salt problem field (15 dS m-1) of same location.Keywords: quinoa, salinity, halophyte, genotype
Procedia PDF Downloads 5705862 Zeros Elimination from the National Currency
Authors: Zahra Karimi
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The purpose of this paper is to investigate the role and importance of accounting for the implementation of the VAT system in the country. For this purpose, after the evaluation of specifications and important advantages of the VAT and the experience of other countries, important role of accounting in the precise determination of taxes, strategies to prevent escape of tax and realization of tax revenues of government, necessary control to increase the efficiency and accuracy of the calculations discussed. High-dependence of government to borrowing from the banking system and inflation tax and a low general ratio of tax revenues to GDP, indicating the inadequacy of the country's tax system. It can be said that being of a proper accounting system consider as a prerequisite for successful implementation of VAT in the country. So it's crucial for accountants with responsibility announce its full fitness to meet the requirements. For successful implementation of VAT as such a multi-stage sales tax and the tax on the price.Keywords: accounting, tax reform in Iran, Value Added Tax (VAT), economic
Procedia PDF Downloads 3865861 Transformational Entrepreneurship: Exploring Pedagogy in Tertiary Education
Authors: S. Karmokar
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Over the last 20 years, there has been increasing interest in the topic of entrepreneurship education as it is seen in many countries as a way of enhancing the enterprise culture and promote capability building among community. There is also rapid growth of emerging technologies across the globe and forced entrepreneurs to searching for a new model of economic growth. There are two movements that are dominating and creating waves, Technology Entrepreneurship and Social Entrepreneurship. An increasing number of entrepreneurs are awakening to the possibility of combining the scalable tools and methodology of Technology Entrepreneurship with the value system of Social Entrepreneurship–‘Transformational Entrepreneurship’. To do this transitional educational institute’s need to figure out how to unite the scalable tools of Technology Entrepreneurship with the moral ethos of Social Entrepreneurship. The traditional entrepreneurship education model is wedded to top-down instructive approaches, that is widely used in management education have led to passive educational model. Despite the effort, disruptive’ pedagogies are rare in higher education; they remain underused and often marginalized. High impact and transformational entrepreneurship education and training require universities to adopt new practices and revise current, traditional ways of working. This is a conceptual research paper exploring the potential and growth of transformational entrepreneurship, investigating links between social entrepreneurship. Based on empirical studies and theoretical approaches, this paper outlines some educational approach for both academics and educational institutes to deliver emerging transformational entrepreneurship in tertiary education. The paper presents recommendations for tertiary educators to inform the designing of teaching practices, revise current delivery methods and encourage students to fulfill their potential as entrepreneurs.Keywords: educational pedagogies, emerging technologies, social entrepreneurship, transformational entrepreneurship
Procedia PDF Downloads 1925860 Level of IGF-I and IGFBP-3 in Gingival Crevicular Fluid and Plasma in Patients with Aggressive Periodontitis
Authors: Youjeong Hwang
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Purpose: Insulin-like growth factor-I (IGF-I) promotes B-cell development, immunoglobulin formation, and interleukin-6 (IL-6) production, then regulate the immune response and inflammation. As IGF-I and their receptor also exist in the periodontal tissue, they may affect the immune response caused by periodontal pathogens in aggressive periodontitis (AgP) patients. The function of IGF is regulated by IGF binding proteins (IGFBPs), and IGFBP-3 is known to most abundant in plasma. The aim of the present study was to assess the concentration of IGF-I and IGFBP-3 in plasma and gingival crevicular fluid (GCF) in AgP patients and to find out their association. Methods: Nine patients with AgP (test group) and nine healthy subjects (control group) were included in this study. None of the subjects had a history of systemic disease, smoking or steroids medication. GCF samples were collected by microcapillary pipettes and plasma samples were obtained by venipuncture. Probing pocket depth (PD), clinical attachment level (CAL) and bleeding on probing (BOP) were recorded. Samples were assayed for IGF-I and IGFBP-3 levels using ELISA. Results: Mean IGF-I level in GCF was higher in the test group than control. Mean IGF-I level in plasma and IGFBP-3 level in GCF and plasma in control group were higher than that of the test group. However, there was no statistical significance (p > 0.05). The mean level of IGF-I and IGFBP-3 in GCF was lower than those in plasma. Mean IGF-I level in plasma showed a negative correlation with PD and CAL (p < 0.05) in both groups. The levels of IGF-I and IGFBP-3 in GCF seemed to be negatively correlated with BOP in the test group (p < 0.05). Conclusions: The difference in the level of IGF-I and IGFBP-3 between AgP and healthy subjects was not significant. Further studies that explain the mechanism of the protective role of IGF-I with more samples are needed.Keywords: aggressive periodontitis, pathogenesis, insulin-like growth factor, insulin-like growth factor binding protein
Procedia PDF Downloads 2115859 Flipping the Script: Opportunities, Challenges, and Threats of a Digital Revolution in Higher Education
Authors: James P. Takona
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In a world that is experiencing sharp digital transformations guided by digital technologies, the potential of technology to drive transformation and evolution in the higher is apparent. Higher education is facing a paradigm shift that exposes susceptibilities and threats to fully online programs in the face of post-Covid-19 trends of commodification. This historical moment is likely to be remembered as a critical turning point from analog to digital degree-focused learning modalities, where the default became the pivot point of competition between higher education institutions. Fall 2020 marks a significant inflection point in higher education as students, educators, and government leaders scrutinize higher education's price and value propositions through the new lens of traditional lecture halls versus multiple digitized delivery modes. Online education has since tiled the way for a pedagogical shift in how teachers teach and students learn. The incremental growth of online education in the west can now be attributed to the increasing patronage among students, faculty, and institution administrators. More often than not, college instructors assume paraclete roles in this learning mode, while students become active collaborators and no longer passive learners. This paper offers valuable discernments into the threats, challenges, and opportunities of a massive digital revolution in servicing degree programs. To view digital instruction and learning demands for instructional practices that revolve around collaborative work, engaging students in learning activities, and an engagement that promotes active efforts to solicit strong connections between course activities and expected learning pace for all students. Appropriate digital technologies demand instructors and students need prior solid skills. Need for the use of digital technology to support instruction and learning, intelligent tutoring offers great promise, and failures at implementing digital learning may not improve outcomes for specific student populations. Digital learning benefits students differently depending on their circumstances and background and those of the institution and/or program. Students have alternative options, access to the convenience of learning anytime and anywhere, and the possibility of acquiring and developing new skills leading to lifelong learning.Keywords: digi̇tized learning, digital education, collaborative work, high education, online education, digitize delivery
Procedia PDF Downloads 915858 Relationship between Growth of Non-Performing Assets and Credit Risk Management Practices in Indian Banks
Authors: Sirus Sharifi, Arunima Haldar, S. V. D. Nageswara Rao
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The study attempts to analyze the impact of credit risk management practices of Indian scheduled commercial banks on their non-performing assets (NPAs). The data on credit risk practices was collected by administering a questionnaire to risk managers/executives at different banks. The data on NPAs (from 2012 to 2016) is sourced from Prowess, a database compiled by the Centre for Monitoring Indian Economy (CMIE). The model was estimated using cross-sectional regression method. As expected, the findings suggest that there is a negative relationship between credit risk management and NPA growth in Indian banks. The study has implications for Indian banks given the high level of losses, and the implementation of Basel III norms by the central bank, i.e. Reserve Bank of India (RBI). Evidence on credit risk management in Indian banks, and their relationship with non-performing assets held by them.Keywords: credit risk, identification, Indian Banks, NPAs, ownership
Procedia PDF Downloads 4085857 Preparation of Li Ion Conductive Ceramics via Liquid Process
Authors: M. Kotobuki, M. Koishi
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Li1.5Al0.5Ti1.5 (PO4)3(LATP) has received much attention as a solid electrolyte for lithium batteries. In this study, the LATP solid electrolyte is prepared by the co-precipitation method using Li3PO4 as a Li source. The LATP is successfully prepared and the Li ion conductivities of bulk (inner crystal) and total (inner crystal and grain boundary) are 1.1 × 10-3 and 1.1 × 10-4 S cm-1, respectively. These values are comparable to the reported values, in which Li2C2O4 is used as the Li source. It is conclude that the LATP solid electrolyte can be prepared by the co-precipitation method using Li3PO4 as the Li source and this procedure has an advantage in mass production over previous procedure using Li2C2O4 because Li3PO4 is lower price reagent compared with Li2C2O4.Keywords: co-precipitation method, lithium battery, NASICON-type electrolyte, solid electrolyte
Procedia PDF Downloads 3525856 The Use of Electronic Shelf Labels in the Retail Food Sector
Authors: Brent McKenzie, Victoria Taylor
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The use of QR (Quick Response Codes) codes for customer scanning with mobile phones is a rapidly growing trend. The QR code can provide the consumer with product information, user guides, product use, competitive pricing, etc. One sector for QR use has been in retail, through the use of Electronic Shelf Labeling (henceforth, ESL). In Europe, the use of ESL for pricing has been in practice for a number of years but continues to lag in acceptance in North America. Stated concerns include costs as a key constraint, but there is also evidence that consumer acceptance represents a limitation as well. The purpose of this study is to present the findings of a consumer based study to gage the impact on their use in the retail food sector.Keywords: electronic price labels, consumer behaviour, grocery shopping, mixed methods research
Procedia PDF Downloads 3375855 Effect of Ease of Doing Business to Economic Growth among Selected Countries in Asia
Authors: Teodorica G. Ani
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Economic activity requires an encouraging regulatory environment and effective rules that are transparent and accessible to all. The World Bank has been publishing the annual Doing Business reports since 2004 to investigate the scope and manner of regulations that enhance business activity and those that constrain it. A streamlined business environment supporting the development of competitive small and medium enterprises (SMEs) may expand employment opportunities and improve the living conditions of low income households. Asia has emerged as one of the most attractive markets in the world. Economies in East Asia and the Pacific were among the most active in making it easier for local firms to do business. The study aimed to describe the ease of doing business and its effect to economic growth among selected economies in Asia for the year 2014. The study covered 29 economies in East Asia, Southeast Asia, South Asia and Middle Asia. Ease of doing business is measured by the Doing Business indicators (DBI) of the World Bank. The indicators cover ten aspects of the ease of doing business such as starting a business, dealing with construction permits, getting electricity, registering property, getting credit, protecting investors, paying taxes, trading across borders, enforcing contracts and resolving insolvency. In the study, Gross Domestic Product (GDP) was used as the proxy variable for economic growth. Descriptive research was the research design used. Graphical analysis was used to describe the income and doing business among selected economies. In addition, multiple regression was used to determine the effect of doing business to economic growth. The study presented the income among selected economies. The graph showed China has the highest income while Maldives produces the lowest and that observation were supported by gathered literatures. The study also presented the status of the ten indicators of doing business among selected economies. The graphs showed varying trends on how easy to start a business, deal with construction permits and to register property. Starting a business is easiest in Singapore followed by Hong Kong. The study found out that the variations in ease of doing business is explained by starting a business, dealing with construction permits and registering property. Moreover, an explanation of the regression result implies that a day increase in the average number of days it takes to complete a procedure will decrease the value of GDP in general. The research proposed inputs to policy which may increase the awareness of local government units of different economies on the simplification of the policies of the different components used in measuring doing business.Keywords: doing business, economic growth, gross domestic product, Asia
Procedia PDF Downloads 3795854 Water Desalination by Membrane Distillation with MFI Zeolite Membranes
Authors: Angelo Garofalo, Laura Donato, Maria Concetta Carnevale, Enrico Drioli, Omar Alharbi, Saad Aljlil, Alessandra Criscuoli, Catia Algieri
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Nowadays, water scarcity may be considered one of the most important and serious questions concerning our community: in fact, there is a remarkable mismatch between water supply and water demand. Exploitation of natural fresh water resources combined with higher water demand has led to an increased requirement for alternative water resources. In this context, desalination provides such an alternative source, offering water otherwise not accessible for irrigational, industrial and municipal use. Considering the various drawbacks of the polymeric membranes, zeolite membranes represent a potential device for water desalination owing to their high thermal and chemical stability. In this area wide attention was focused on the MFI (silicalite, ZSM-5) membranes, having a pore size lower (about 5.5 Å) than the major kinetic diameters of hydrated ions. In the present work, a scale-up for the preparation of supported silicalite membranes was performed. Therefore, tubular membranes 30 cm long were synthesized by using the secondary growth method coupled with the cross flow seeding procedure. The secondary growth presents two steps: seeding and growth of zeolite crystals on the support. This process, decoupling zeolite nucleation from crystals growth, permits to control the conditions of each step separately. The seeding procedure consists of a cross-flow filtration through a porous support coupled with the support rotation and tilting. The combination of these three different aspects allows a homogeneous and uniform coverage of the support with the zeolite seeds. After characterization by scanning electron microscope (SEM), X-ray diffractometry (XRD) and Energy-dispersive X-ray (EDX) analysis, the prepared membranes were tested by means of single gas permeation and then by Vacuum Membrane Distillation (VMD) using both deionized water and NaCl solutions. The experimental results evidenced the possibility to perform the scale up for the preparation of almost defect free silicalite membranes. VMD tests indicated the possibility to prepare membranes that exhibit interesting performance in terms of fluxes and salt rejections for concentrations from 0.2 M to 0.9 M. Furthermore, it was possible to restore the original performance of the membrane after an identified cleaning procedure. Acknowledgements: The authors gratefully acknowledge the support of the King Abdulaziz City for Science and Technology (KACST) for funding the research Project 895/33 entitled ‘Preparation and Characterization of Zeolite Membranes for Water Treatment’.Keywords: desalination, MFI membranes, secondary growth, vacuum membrane distillation
Procedia PDF Downloads 2555853 Productivity and Nutrient Uptake of Cotton as Influenced by Application of Organic Nitrification Inhibitors and Fertilizer Level
Authors: Hemlata Chitte, Anita Chorey, V. M. Bhale, Bharti Tijare
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A field experiment was conducted during kharif season of 2013-14 at Agronomy research farm, Dr. PDKV, Akola, to study the productivity and nitrogen use efficiency in cotton using organic nitrification inhibitors. The experiment was laid out in factorial randomized block design with three replications each having nine treatment combinations comprising three fertilizer levels viz., 75% RDF (F1), 100% RDF (F2) and 125% RDF (F3) and three nitrification inhibitors viz., neem cake @ 300 kgha-1 (N1), karanj cake @ 300 kgha-1 (N2) and control (N3). The result showed that various growth attributes viz., plant height, number of functional leaves plant-1, monopodial and sympodial branches and leaf area plant-1(dm2) were maximum in fertilizer level 125% RDF over fertilizer level 75% RDF and which at par with 100% RDF. In case of yield attributes and yield, number of bolls per plant, Seed cotton yield and stalk yield kg ha-1 significantly higher in fertilizer level 125% RDF over 100% RDF and 75% RDF. Uptake of NPK kg ha-1 after harvest of cotton crop was significantly higher in fertilizer level 125% RDF over 100% RDF and 75% RDF. Significantly highest nitrogen use efficiency was recorded with fertilizer level 75 % RDF as compared to 100 % RDF and lowest nitrogen use efficiency was recorded with 125% RDF level. Amongst nitrification inhibitors, karanj cake @ 300 kg ha-1 increases potentiality of growth characters, yield attributes, uptake of NPK and NUE as compared to control and at par with neem cake @ 300 kgha-1. Interaction effect between fertilizer level and nitrification inhibitors were found to be non significant at all growth attributes and uptake of nutrient but was significant in respect of seed cotton yield.Keywords: cotton, fertilizer level, nitrification inhibitor and nitrogen use efficiency, nutrient uptake
Procedia PDF Downloads 6215852 Is the Okun's Law Valid in Tunisia?
Authors: El Andari Chifaa, Bouaziz Rached
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The central focus of this paper was to check whether the Okun’s law in Tunisia is valid or not. For this purpose, we have used quarterly time series data during the period 1990Q1-2014Q1. Firstly, we applied the error correction model instead of the difference version of Okun's Law, the Engle-Granger and Johansen test are employed to find out long run association between unemployment, production, and how error correction mechanism (ECM) is used for short run dynamic. Secondly, we used the gap version of Okun’s law where the estimation is done from three band pass filters which are mathematical tools used in macro-economic and especially in business cycles theory. The finding of the study indicates that the inverse relationship between unemployment and output is verified in the short and long term, and the Okun's law holds for the Tunisian economy, but with an Okun’s coefficient lower than required. Therefore, our empirical results have important implications for structural and cyclical policymakers in Tunisia to promote economic growth in a context of lower unemployment growth.Keywords: Okun’s law, validity, unit root, cointegration, error correction model, bandpass filters
Procedia PDF Downloads 3175851 Fed-Batch Mixotrophic Cultivation of Microalgae Scenedesmus sp., Using Airlift Photobioreactor
Authors: Lakshmidevi Rajendran, Bharathidasan Kanniappan, Gopi Raja, Muthukumar Karuppan
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This study investigates the feasibility of fed-batch mixotrophic cultivation of microalgae Scenedesmus sp. in a 3-litre airlift photobioreactor under standard operating conditions. The results of this study suggest the algae species may serve as an excellent feed for aquatic species using organic byproducts. Microalgae Scenedesmus sp., was cultured using a synthetic wastewater by stepwise addition of crude glycerol concentration ranging from 2-10g/l under fed-batch mixotrophic mode for a period of 15 days. The attempts were made with the stepwise addition of crude glycerol as a carbon source in the initial growth phase to evade the inhibitory nature of high glycerol concentration on the growth of Scenedesmus sp. Crude glycerol was chosen since it is readily accessible as byproduct from biodiesel production sectors. Highest biomass concentration was achieved to be 2.43 g/l at the crude glycerol concentration of 6g/l after 10 days which is 3 fold times the increase in the biomass concentration compared with the control medium without the addition of glycerol. Biomass growth data obtained for the microalgae Scenedesmus sp. was fitted well with the modified Logistic equation. Substrate utilization kinetics was also employed to model the biomass productivity with respect to the various crude glycerol concentration. The results indicated that the supplement of crude glycerol to the mixotrophic culture of Scenedesmus sp., enhances the biomass concentration, chlorophyll and lutein productivity. Thus the application of fed-batch mixotrophic cultivation with stepwise addition of crude glycerol to Scenedesmus sp., provides a subtle way to reduce the production cost and improvisation in the large-scale cultivation along with biochemical compound synthesis.Keywords: airlift photobioreactor, crude glycerol, microalgae Scenedesmus sp., mixotrophic cultivation, lutein production
Procedia PDF Downloads 1875850 Single Protoplast of Murraya paniculata L. Jack Regenerated Into Plantlets
Authors: Hasan Basri Jumin, Danil Endriand Basri
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Isolated protoplast from embryogenic callus of orange Jessamine (Murraya paniculata L. (Jack) cultured and maintained under growth chamber at the temperature +25oC. The parameter observed are the plating efficiency, the number of spherical embryos, heard-shaped embryos-like structure, shoot formation, and plantlets obtained. Treatment was arranged with 0.0, 0.001, 0.01, 0.1 or 1.0 mg 1-1 Naphthalene acetic acid (NAA), and 0, 300, 500 mg 1/l malt extract (ME) and 0.M sorbitol in the medium with 2.5 % sucrose. Interaction between 0.001 mg/l NAA and 500 mg/l was observed the higher percentage of planting efficiency. For embryo development from callus, the media was added to 0.0 mg/l, 0.001 mg/l, 0.01 ,mg/l, 0.1 mg/l, 1.0 mg/l NAA, and 1.0 %, 2.0 %, 3.0 %, 4.0 % sucrose. Media supplemented with 0.01mg/l NAA, and 1.0% sucrose was found to be a suitable medium for the development of spherical somatic embryos. A combination of 0.1 mg/ indole acetic acid (IAA) and 0.1 mg/l zeatin constituted the spherical somatic embryo became heart-shaped embryos-like structure. A combination between GA3 0.1 mg 1/l GA3 and 0.1 mg 1-1 zeatin is looking high, growing the heart-shaped embryos-like structure to form a shoot. Cells were developed into spherical embryos and grew into heart-shaped embryos, and then spherical somatic embryos developed into shoot formation. Sequence from single protoplast to plantlets was obtained by using a low concentration of plant growth regulator and sucrose; This recovery of single protoplast to be completed plantlets is a new technology in plant cell culture, and this could be used in genetic engineering in citrus.Keywords: heart-shaped-embryos-like-structure, Muraya-paniculata, plant-growth-regulator, spherical- somatic-embryo, single protoplast, glucose
Procedia PDF Downloads 1105849 [Keynote Talk]: Applying p-Balanced Energy Technique to Solve Liouville-Type Problems in Calculus
Authors: Lina Wu, Ye Li, Jia Liu
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We are interested in solving Liouville-type problems to explore constancy properties for maps or differential forms on Riemannian manifolds. Geometric structures on manifolds, the existence of constancy properties for maps or differential forms, and energy growth for maps or differential forms are intertwined. In this article, we concentrate on discovery of solutions to Liouville-type problems where manifolds are Euclidean spaces (i.e. flat Riemannian manifolds) and maps become real-valued functions. Liouville-type results of vanishing properties for functions are obtained. The original work in our research findings is to extend the q-energy for a function from finite in Lq space to infinite in non-Lq space by applying p-balanced technique where q = p = 2. Calculation skills such as Hölder's Inequality and Tests for Series have been used to evaluate limits and integrations for function energy. Calculation ideas and computational techniques for solving Liouville-type problems shown in this article, which are utilized in Euclidean spaces, can be universalized as a successful algorithm, which works for both maps and differential forms on Riemannian manifolds. This innovative algorithm has a far-reaching impact on research work of solving Liouville-type problems in the general settings involved with infinite energy. The p-balanced technique in this algorithm provides a clue to success on the road of q-energy extension from finite to infinite.Keywords: differential forms, holder inequality, Liouville-type problems, p-balanced growth, p-harmonic maps, q-energy growth, tests for series
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