Search results for: triple bottom line accounting
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 4170

Search results for: triple bottom line accounting

2550 Aligning the Sustainability Policy Areas for Decarbonisation and Value Addition at an Organisational Level

Authors: Bishal Baniya

Abstract:

This paper proposes the sustainability related policy areas for decarbonisation and value addition at an organizational level. General and public sector organizations around the world are usually significant in terms of consuming resources and producing waste – powered through their massive procurement capacity. However, these organizations also possess huge potential to cut resource use and emission as many of these organizations controls supply chain of goods/services. They can therefore be a trend setter and can easily lead other major economic sectors such as manufacturing, construction and mining, transportation, etc. in pursuit towards paradigm shift for sustainability. Whilst the environmental and social awareness has improved in recent years and they have identified policy areas to improve the organizational environmental performance, value addition to the core business of the organization hasn’t been understood and interpreted correctly. This paper therefore investigates ways to align sustainability policy measures in a way that it creates better value proposition relative to benchmark by accounting both eco and social efficiency. Preliminary analysis shows co-benefits other than resource and cost savings fosters the business cases for organizations and this can be achieved by better aligning the policy measures and engaging stakeholders.

Keywords: policy measures, environmental performance, value proposition, organisational level

Procedia PDF Downloads 153
2549 A Retrospective Study of the Effects of Xenophobia on South Africa-Nigeria Relations

Authors: O. Fayomi, F. Chidozie, C. Ayo

Abstract:

The underlying causes of xenophobia are complex and varied. Xenophobia has to do with being contemptuous of that which is foreign, especially of strangers or of people from different countries or cultures. Unemployment and mounting poverty among South Africans at the bottom of the economic ladder have provoked fears of the competition that better educated and experienced migrants can represent. South Africa’s long track-record of violence as a means of protest and the targeting of foreigners in particular, and, the documented tensions over migration policy and the scale of repatriation serve a very good explanation for its xenophobia. It was clear that while most of the attacks were directed against foreign, primarily African, migrants, this was not the rule. Attacks were also noted against Chinese-speakers, Pakistani migrants as well as against South Africans from minority language groups (in the conflict areas). Settlements that have recently experienced the expression of ‘xenophobic’ violence have also been the site of violent and other forms of protest around other issues, most notably service delivery. The failure of government in service delivery was vexed on this form of xenophobia. Due to the increase in migration, this conflict is certainly not temporary in nature. Xenophobia manifests in different regions and communities with devastating effects on the affected nationals. Nigerians living in South Africa have been objects of severe attacks and assault as a result of this xenophobic attitude. It is against this background that this study seeks to investigate the xenophobic attacks against Nigerians in South Africa. The methodology is basically qualitative with the use of secondary sources such as books, journals, newspapers and internet sources.

Keywords: xenophobia, unemployment, poverty, Nigeria, South Africa

Procedia PDF Downloads 475
2548 Features Dimensionality Reduction and Multi-Dimensional Voice-Processing Program to Parkinson Disease Discrimination

Authors: Djamila Meghraoui, Bachir Boudraa, Thouraya Meksen, M.Boudraa

Abstract:

Parkinson's disease is a pathology that involves characteristic perturbations in patients’ voices. This paper describes a proposed method that aims to diagnose persons with Parkinson (PWP) by analyzing on line their voices signals. First, Thresholds signals alterations are determined by the Multi-Dimensional Voice Program (MDVP). Principal Analysis (PCA) is exploited to select the main voice principal componentsthat are significantly affected in a patient. The decision phase is realized by a Mul-tinomial Bayes (MNB) Classifier that categorizes an analyzed voice in one of the two resulting classes: healthy or PWP. The prediction accuracy achieved reaching 98.8% is very promising.

Keywords: Parkinson’s disease recognition, PCA, MDVP, multinomial Naive Bayes

Procedia PDF Downloads 282
2547 A Research Using Remote Monitoring Technology for Pump Output Monitoring in Distributed Fuel Stations in Nigeria

Authors: Ofoegbu Ositadinma Edward

Abstract:

This research paper discusses a web based monitoring system that enables effective monitoring of fuel pump output and sales volume from distributed fuel stations under the domain of a single company/organization. The traditional method of operation by these organizations in Nigeria is non-automated and accounting for dispensed product is usually approximated and manual as there is little or no technology implemented to presently provide information relating to the state of affairs in the station both to on-ground staff and to supervisory staff that are not physically present in the station. This results in unaccountable losses in product and revenue as well as slow decision making. Remote monitoring technology as a vast research field with numerous application areas incorporating various data collation techniques and sensor networks can be applied to provide information relating to fuel pump status in distributed fuel stations reliably. Thus, the proposed system relies upon a microcontroller, keypad and pump to demonstrate the traditional fuel dispenser. A web-enabled PC with an accompanying graphic user interface (GUI) was designed using virtual basic which is connected to the microcontroller via the serial port which is to provide the web implementation.

Keywords: fuel pump, microcontroller, GUI, web

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2546 Deformation and Energy Absorption of Corrugated Tubes

Authors: Mohammad R. Rahim, Shagil Akhtar, Prem K. Bharti, Syed Muneeb Iqbal

Abstract:

Deformation and energy absorption studies with corrugated tubes where corrugation is perpendicular to the line of action which coincides exactly with the unstrained axis of the tubes. In the present study, several specimens with various geometric parameters are prepared and compressed quasi-statistically in ANSYS Workbench. It is observed that tubes with perpendicular corrugation alters the deformation condition considerably and culminates in a substantial escalation in energy absorption scope in juxtaposed with the tubes having a circular cross-section. This study will help automotive, aerospace and various other industries to design superior components with perpendicular corrugated tubes and will reduce the experimental trials by conducting the numerical simulations.

Keywords: ANSYS Workbench, deformation and energy absorption, corrugated tubes, quasi-static compression

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2545 Management of Religious Endowment Properties for Sustainable Development: A Case Study of Region of Kinniya, Sri Lanka

Authors: Muhammed Buhary Muhammed Thabith, Nor Asiah Mohamad

Abstract:

Religious Endowment (RE) (Waqf) has played an essential role in Islamic history and made a significant impact on the society, particularly in terms of socioeconomics. This has been made possible by having appropriate management of the RE propertiesin order to achieve the Sustainable Development Goals (SDGs), and the region of Kinniya, Sri Lanka, is not an exception. However, since the last Religious Endowment Act of 1982, a considerable deterioration has taken place, and cases of dormant properties have increased. This study proposes a conceptual model based on the SDGs initiatives to fill in the gaps. It analyses the application of the current RE properties management and identifies the issues as well as the challenges in the implementation of the RE Act. It adopts a doctrinal analysis involving the primary and secondary data, including statutes, practices, case law, and reports. The findings show that there are various management modes adopted by the stakeholders of RE. Some approaches are in tandem with the rules and practices of the SDGs with emphasis on support and cooperation from the community, private sector, and the government. Several initiatives such as awareness on RE, legal enforcements without fears and favours, as well as accounting and auditing, are recommended to minimize problems in managing the RE towards attaining the SDGs.

Keywords: sustainable development goals (SDGs), management, endowment, Sri Lanka

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2544 Ways for the Development of the Audit Quality Control System through the Analysis of Ongoing Problems, Experience and Challenges: Example of the Republic of Georgia

Authors: Levan Sabauri

Abstract:

Audit is an independent inspection of the financial statement of the audited person and expresses the opinion of an auditor on the reliability of this statement. The auditor’s activity (auditor’s service) is realized by auditing organizations, individual auditors in connection to conduction of an audit and rendering of audit accompanying services. The profession of auditor means a high level of responsibility for rendered service. Results of decisions made by information users depend on the quality of the auditor’s conclusion. Owners, investors, creditors, and society rely on the opinion of the auditor under the condition that inspection was conducted with good quality. Therefore, the existence of the well-functioning audit quality control system for the administering of the audit is an important issue. An efficient audit quality control system is a substantial challenge that many countries face worldwide, especially those states where these systems are being formed within the respective reform program. The presented article reflects on the best practices of the leading countries, the assumptions and recommendations for the financial accounting, reporting and audit; current reforms in Georgia are made based on this comparative analysis.

Keywords: audit quality control, audit program, financial statement, perspective analysis

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2543 The Determinants of Country Corruption: Unobserved Heterogeneity and Individual Choice- An empirical Application with Finite Mixture Models

Authors: Alessandra Marcelletti, Giovanni Trovato

Abstract:

Corruption in public offices is found to be the reflection of country-specific features, however, the exact magnitude and the statistical significance of its determinants effect has not yet been identified. The paper aims to propose an estimation method to measure the impact of country fundamentals on corruption, showing that covariates could differently affect the extent of corruption across countries. Thus, we exploit a model able to take into account different factors affecting the incentive to ask or to be asked for a bribe, coherently with the use of the Corruption Perception Index. We assume that discordant results achieved in literature may be explained by omitted hidden factors affecting the agents' decision process. Moreover, assuming homogeneous covariates effect may lead to unreliable conclusions since the country-specific environment is not accounted for. We apply a Finite Mixture Model with concomitant variables to 129 countries from 1995 to 2006, accounting for the impact of the initial conditions in the socio-economic structure on the corruption patterns. Our findings confirm the hypothesis of the decision process of accepting or asking for a bribe varies with specific country fundamental features.

Keywords: Corruption, Finite Mixture Models, Concomitant Variables, Countries Classification

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2542 Short Review on Models to Estimate the Risk in the Financial Area

Authors: Tiberiu Socaciu, Tudor Colomeischi, Eugenia Iancu

Abstract:

Business failure affects in various proportions shareholders, managers, lenders (banks), suppliers, customers, the financial community, government and society as a whole. In the era in which we have telecommunications networks, exists an interdependence of markets, the effect of a failure of a company is relatively instant. To effectively manage risk exposure is thus require sophisticated support systems, supported by analytical tools to measure, monitor, manage and control operational risks that may arise. As we know, bankruptcy is a phenomenon that managers do not want no matter what stage of life is the company they direct / lead. In the analysis made by us, by the nature of economic models that are reviewed (Altman, Conan-Holder etc.), estimating the risk of bankruptcy of a company corresponds to some extent with its own business cycle tracing of the company. Various models for predicting bankruptcy take into account direct / indirect aspects such as market position, company growth trend, competition structure, characteristics and customer retention, organization and distribution, location etc. From the perspective of our research we will now review the economic models known in theory and practice for estimating the risk of bankruptcy; such models are based on indicators drawn from major accounting firms.

Keywords: Anglo-Saxon models, continental models, national models, statistical models

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2541 Effect of Thermal Energy on Inorganic Coagulation for the Treatment of Industrial Wastewater

Authors: Abhishek Singh, Rajlakshmi Barman, Tanmay Shah

Abstract:

Coagulation is considered to be one of the predominant water treatment processes which improve the cost effectiveness of wastewater. The sole purpose of this experiment on thermal coagulation is to increase the efficiency and the rate of reaction. The process uses renewable sources of energy which comprises of improved and minimized time method in order to eradicate the water scarcity of the regions which are on the brink of depletion. This paper includes the various effects of temperature on the standard coagulation treatment of wastewater and their effect on water quality. In addition, the coagulation is done with the mix of bottom/fly-ash that will act as an adsorbent and removes most of the minor and macro particles by means of adsorption which not only helps to reduce the environmental burden of fly ash but also enhance economic benefit. Also, the method of sand filtration is amalgamated in the process. The sand filter is an environmentally-friendly wastewater treatment method, which is relatively simple and inexpensive. The existing parameters were satisfied with the experimental results obtained in this study and were found satisfactory. The initial turbidity of the wastewater is 162 NTU. The initial temperature of the wastewater is 27 C. The temperature variation of the entire process is 50 C-80 C. The concentration of alum in wastewater is 60mg/L-320mg/L. The turbidity range is 8.31-28.1 NTU after treatment. pH variation is 7.73-8.29. The effective time taken is 10 minutes for thermal mixing and sedimentation. The results indicate that the presence of thermal energy affects the coagulation treatment process. The influence of thermal energy on turbidity is assessed along with renewable energy sources and increase of the rate of reaction of the treatment process.

Keywords: adsorbent, sand filter, temperature, thermal coagulation

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2540 Optimization of Dual Band Antenna on Silicon Substrate

Authors: Syrine lahmadi, Jamel Bel Hadj Tahar

Abstract:

In this paper, a rectangular antenna with slots integrated on silicon substrate operating in 60GHz, is studied and optimized. The effect of different parameter of the antenna (width, length, the position of the microstrip-feed line...) and the parameter of the substrate (the thickness, the dielectric constant) on gain, frequency is presented. Also, the paper presents a solution to ameliorate the bandwidth. The maximum simulated radiation gain of this rectangular dual band antenna is 5, 38 dB around 60GHz. The simulation studied id developed based on advanced design system tools. It is found that the designed antenna is 19 % smaller than a rectangular antenna with the same dimensions. This antenna with dual band can function for many communication systems as automobile or radar.

Keywords: dual band, enlargement of bandwidth, miniaturized antennas, printed antenna

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2539 Corporate Socially Responsible and Financial Performance in the Tourism-Related Industries

Authors: Yu Shan Wang

Abstract:

Different from other industries, the structure of the tourism industry depends to a large degree the environmental and cultural resources. The industry has to undertake social responsibilities for its commercial behaviour. This paper refers to the seven dimensions of the KLD STATS in 1991-2011 as the indicator to CSR practices. The purpose is to investigate what CSR activities create significant impacts on accounting-based financials and firm values by delving into different CSR dimensions. Meanwhile, this paper takes into consideration S&P 500 and control variables (firm sizes and financial leverage). In fact, the commercial behavior of the tourism-related industry may result in negative impacts on the economy and the society. Therefore, this paper classifies a positive set of CSR elements and a negative set of CSR elements for the tourism-related industry in order to examine their respective effects on short-term profitability and long-term firm values. This can shed light on which CSR dimensions exhibit significant impacts on CFP better than holistic CSR indicators, and hence provide more useful information to investors and corporates. This paper uses quantile regressions to avoid the impact of outliers in the data set. This helps to offer specific information so that companies can make informed decisions.

Keywords: corporate social responsibility, CSR, firm value, tourism, corporate financial performance, CFP

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2538 Effect of Spirulina Supplementation on Growth Performance and Body Conformation of Two Omani Goat Breeds

Authors: Fahad Al Yahyaey, Ihab Shaat, Russell Bush

Abstract:

This study was conducted at the Livestock Research Centre, Ministry of Agriculture and Fisheries, Oman, on two local goat breeds (Jabbali and Sahrawi) due to their importance to Omani livestock production and food security. The Jabbali is characterized by increased growth rates and a higher twinning rate, while the Sahrawi has increased milk production. The aim of the study was to investigate the effect of Spirulina supplementation on live weight (BWT), average daily gain (ADG), and body conformation measurements; chest girth (CG), wither height (WH), body length (BL), and body condition score (BCS). Thirty-six males (approximately nine-months-old and 16.44 ± 0.33 kg average of initial body weight) were used across an eleven-week study from November–February 2019-2020. Each breed was divided into three groups (n = 6/group) and fed one of three rations: (1) concentrate mixture (Control) with crude protein 14% and energy 11.97% MJ/kg DM; (2) the same concentrate feed with the addition of 2 gm /capita daily Spirulina platensis (Treatment 1) and (3) the same concentrate feed with the addition of 4 gm /capita daily Spirulina platensis (Treatment 2). Analysis of weekly data collections for all traits indicated a significant effect of feeding Spirulina on all the studied traits except WH and BL. Analysis of variance for fixed effects in this study (damage and kid birth type i.e., single, twin or triple) were not significant for all studied traits. However, the breed effect was highly significant (P < 0.001) on BWT, ADG, BCS, and CG traits. On the other hand, when the analysis was done for the treatment effect within breeds for ADG, the Sahrawi breed had a significant effect (P < 0.05) at 56.52, 85.51, and 85.50 g/day for control, treatment 1 and treatment 2, respectively. This is a 51% difference between the control and treatment 1 (2 gm /capita). Whereas for the Jabbali breed, the treatment effect was not significant for ADG (P =0.55), and the actual ADG was 104.59, 118.84, and 114.25 g/day for control, treatment 1, and treatment 2, respectively, providing a 14% difference between the control group and the treated group (4 gm /capita). These findings indicate using Spirulina supplementation in Omani goat diets is recommended at 2 gm per capita as there was no benefit in feeding at 4 gm per capita for either breed. Farmers feeding Spirulina supplementation to kids after weaning at six-months could increase their herd performance and growth rate and facilitate buck selection at an earlier age.

Keywords: body conformation, goats, live weight, spirulina

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2537 Examines the Proportionality between the Needs of Industry and Technical and Vocational Training of Male and Female Vocational Schools

Authors: Khalil Aryanfar, Pariya Gholipor, Elmira Hafez

Abstract:

This study examines the proportionality between the needs of industry and technical and vocational training of male and female vocational schools. The research method was descriptive that was conducted in two parts: documentary analysis and needs assessment and Delphi method was used in the need assessment. The statistical population of the study included 312 individuals from the industry sector employers and 52 of them were selected through stratified random sampling. Methods of data collection in this study, upstream documents include: document of the development of technical and vocational training, Statistical Yearbook 1393 in Tehran, the available documents in Isfahan Planning Department, the findings indicate that there is an almost proportionality between the needs of industry and Vocational training of male and female vocational schools in fields of welding, industrial electronics, electro technique, industrial drawing, auto mechanics, design, packaging, machine tool, metalworking, construction, accounting, computer graphics and the Administrative Affairs. The findings indicate that there is no proportionality between the needs of industry and Vocational training of male and female vocational schools in fields of Thermal - cooling systems, building electricity, building drawing, interior architecture, car electricity and motor repair.

Keywords: needs assessment, technical and vocational training, industry

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2536 Dalit Struggle in Nepal: From Invoking Dalit to Becoming Part of the Nepalese Power

Authors: Mom Bishwakarma

Abstract:

This research traces out how the Dalit in Nepal evolved from the early 1950s to the current day, from invoking Dalit against caste discrimination through to the asserting proportional representation in state structures. The research focused most closely on the formation of Dalit association and resistance, as well as on the different struggles throughout this period. It then discusses the expansion of Dalit movement in NGOs, its internationalization and responses. The research sees that Dalit movement has been influenced by its network with the national and international civil rights movement particularly Dalit movement in India and argues that Dalit movement in Nepal have in many ways, challenged the orthodox based caste stratification for Dalit equality and justice. It can be seen that at the same time as Dalit participation was increasing, divisions by caste line also emerged. Rather reshaping the power structures, Dalit movement encircled into division and contentious politics.

Keywords: Dalit, equality, justice, movements, Nepal

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2535 Total Arterial Coronary Revascularization with Aorto-Bifemoral Bipopliteal Bypass: A Case Report

Authors: Nuruddin Mohammod Zahangir, Syed Tanvir Ahmady, Firoz Ahmed, Mainul Kabir, Tamjid Mohammad Najmus Sakib Khan, Nazmul Hossain, Niaz Ahmed, Madhava Janardhan Naik

Abstract:

The management of combined Coronary Artery Disease and Peripheral Vascular Disease is a challenge and brings with it numerous clinical dilemmas.The 56 year old gentleman presented to our department with significant triple vessel disease with occluded lower end of aorta just before bifurcation and bilateral superficial femoral arteries. Operation was done on 11.03.14. The The Left Internal Mammary Artery (LIMA) and the Right Internal Mammary Artery (RIMA) were harvested in skeletonized manner. The free RIMA was then anastomosed with LIMA to make LIMA-RIMA Y. Cardio Pulmonary Bypass was then established and coronary artery bypass grafts performed. LIMA was anastomosed to the Left Anterior Descending artery. RIMA was anastomosed to Posterior Descending Artery, 1st and 2nd Obtuse Marginal arteries in a sequential manner. Abdomen was opened by midline incision. The infrarenal aorta exposed and was found to be severely diseased. A Vascular Clamp was applied infrarenally, aortotomy done and limited endarterectomy performed. An end-to-side anastomosis was done with upper end of PTFE synthetic Y-graft (14/7 mm) to the infarenal Aorta and the Clamp released. Good flow noted in both limbs of the graft. Patient was then slowly weaned off from Cardio Pulmonary Bypass without difficulty. The distal two limbs of the Y graft were passed to the groin through retroperitoneal tunnels and anastomosed end-to-side with the common femoral arteries. Saphenous vein was interposed between common femoral and popliteal arteries bilaterally through subfascial tunnels in both thigh. On 12th postoperative day he was discharged from hospital in good general condition. Follow up after 3 months of operation the patient is doing good and free of chest pain and claudication pain.

Keywords: total arterial, coronary revascularization, aorto-bifemoral bypass, bifemoro-bipopliteal bypass

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2534 Jurisdictional Issues in E-Commerce Law after the 'Recast Brussels Regulation'

Authors: Seyedeh Sajedeh Salehi

Abstract:

The Regulation No. 1215/2012/EC also known as the Brussels I Regulation (Recast) deals with jurisdictional disputes in civil and commercial matters. The main aim of the Recast (as in-line with its predecessor Regulation) is to bring a reform in procuring more simplified and faster circulation of civil and commercial judgments within the EU. Hence it is significant to take a closer look at the function of this regulatory tool. Therefore, the main objective of this paper is to analyze a clear understanding of the post-Recast situation on e-commerce relevant jurisdictional matters. The e-consumer protection and the choice-of-court agreements along with the position of the Court of Justice of the European Union in its decisions within the Recast Regulation will be also taken into consideration throughout this paper.

Keywords: choice-of-court agreements, consumer protection, e-commerce, jurisdiction, Recast Brussels I Regulation

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2533 Banking and Accounting Analysis Researches Effect on Environment

Authors: Michael Saad Thabet Azrek

Abstract:

The advanced facts era is becoming a vital element within the improvement of financial offerings enterprise, in particular, the banking enterprise. It has introduced new approaches to delivering banking to the patron, including Internet Banking. Banks started to observe digital banking (e-banking) as a means to update a number of their conventional branch features using the net as a brand-new distribution channel. A few purchasers have, as a minimum, a couple of accounts across banks and get the right of entry to these accounts using e-banking offerings. To study the contemporary net really worth role, clients ought to log in to each of their debts and get the info and paintings on consolidation. This not simplest takes enough time, but it's also a repetitive hobby at a specific frequency. To cope with this point, an account aggregation idea is introduced as an answer. E-banking account aggregation, as one of the e-banking types, appeared to construct a more potent dating with clients. Account Aggregation provider usually refers to a provider that permits clients to manage their financial institution debts maintained in distinct establishments through a not unusual net banking operating a platform, with an excessive situation to protection and privateness. This paper gives an outline of an e-banking account aggregation method as a new provider in the e-banking field.

Keywords: compatibility, complexity, mobile banking, observation, risk banking technology, internet banks, modernization of banks, banks, account aggregation, security, enterprise development

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2532 Duplicated Common Bile Duct: A Recipe for Injury

Authors: David Armany, Matthew Allaway, Preet Gosal, Senarath Edirimanne

Abstract:

A potentially devastating complication of routine laparoscopic cholecystectomy includes iatrogenic bile duct injuries, which represent a stable incidence rate of 0.3% over the past three decades. Whilst related to several relative risks such as surgeon experience and patient factors (older age, male sex), misinterpretation of biliary tree anatomy remains the most common cause, accounting for 80% of iatrogenic Common Bile Duct injuries. Whilst extremely rare, a duplicate common bile duct anomaly remains a potential variation to encounter during biliary surgery, with 30 recognised cases in the worldwide literature, of which type Vb accounts for 4. We report the case of a rare type Vb variation encountered during intra-operative laparoscopic cholecystectomy and confirmed on cholangiogram. To our knowledge, this is the first documented Type Vb case encountered in an Australian population. Given these anomalies are asymptomatic and can perpetuate iatrogenic common bile duct injuries, awareness of all subtypes is crucial. Irrevocably, preoperative Magnetic Resonance Cholangiopancreatography can help recognise these anomalies before the operating theatre; however, their widespread adoption is limited by expensive and availability.

Keywords: duplicated common bile duct, type Vb, cholecystitis, MRCP, cholangiogram, iatrogenic CBD

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2531 Characterization of Herberine Hydrochloride Nanoparticles

Authors: Bao-Fang Wen, Meng-Na Dai, Gao-Pei Zhu, Chen-Xi Zhang, Jing Sun, Xun-Bao Yin, Yu-Han Zhao, Hong-Wei Sun, Wei-Fen Zhang

Abstract:

A drug-loaded nanoparticles containing berberine hydrochloride (BH/FA-CTS-NPs) was prepared. The physicochemical characterizations of BH/FA-CTS-NPs and the inhibitory effect on the HeLa cells were investigated. Folic acid-conjugated chitosan (FA-CTS) was prepared by amino reaction of folic acid active ester and chitosan molecules; BH/FA-CTS-NPs were prepared using ionic cross-linking technique with BH as a model drug. The morphology and particle size were determined by Transmission Electron Microscope (TEM). The average diameters and polydispersity index (PDI) were evaluated by Dynamic Light Scattering (DLS). The interaction between various components and the nanocomplex were characterized by Fourier Transform Infrared Spectroscopy (FT-IR). The entrapment efficiency (EE), drug-loading (DL) and in vitro release were studied by UV spectrophotometer. The effect of cell anti-migratory and anti-invasive actions of BH/FA-CTS-NPs were investigated using MTT assays, wound healing assays, Annexin-V-FITC single staining assays, and flow cytometry, respectively. HeLa nude mice subcutaneously transplanted tumor model was established and treated with different drugs to observe the effect of BH/FA-CTS-NPs in vivo on HeLa bearing tumor. The BH/FA-CTS-NPs prepared in this experiment have a regular shape, uniform particle size, and no aggregation phenomenon. The results of DLS showed that mean particle size, PDI and Zeta potential of BH/FA-CTS NPs were (249.2 ± 3.6) nm, 0.129 ± 0.09, 33.6 ± 2.09, respectively, and the average diameter and PDI were stable in 90 days. The results of FT-IR demonstrated that the characteristic peaks of FA-CTS and BH/FA-CTS-NPs confirmed that FA-CTS cross-linked successfully and BH was encapsulated in NPs. The EE and DL amount were (79.3 ± 3.12) % and (7.24 ± 1.41) %, respectively. The results of in vitro release study indicated that the cumulative release of BH/FA-CTS NPs was (89.48±2.81) % in phosphate-buffered saline (PBS, pH 7.4) within 48h; these results by MTT assays and wund healing assays indicated that BH/FA-CTS NPs not only inhibited the proliferation of HeLa cells in a concentration and time-dependent manner but can induce apoptosis as well. The subcutaneous xenograft tumor formation rate of human cervical cancer cell line HeLa in nude mice was 98% after inoculation for 2 weeks. Compared with BH group and BH/CTS-NPs group, the xenograft tumor growth of BH/FA-CTS-NPs group was obviously slower; the result indicated that BH/FA-CTS-NPs could significantly inhibit the growth of HeLa xenograft tumor. BH/FA-CTS NPs with the sustained release effect could be prepared successfully by the ionic crosslinking method. Considering these properties, block proliferation and impairing the migration of the HeLa cell line, BH/FA-CTS NPs could be an important compound for consideration in the treatment of cervical cancer.

Keywords: folic-acid, chitosan, berberine hydrochloride, nanoparticles, cervical cancer

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2530 Joint Path and Push Planning among Moveable Obstacles

Authors: Victor Emeli, Akansel Cosgun

Abstract:

This paper explores the navigation among movable obstacles (NAMO) problem and proposes joint path and push planning: which path to take and in what direction the obstacles should be pushed at, given a start and goal position. We present a planning algorithm for selecting a path and the obstacles to be pushed, where a rapidly-exploring random tree (RRT)-based heuristic is employed to calculate a minimal collision path. When it is necessary to apply a pushing force to slide an obstacle out of the way, the planners leverage means-end analysis through a dynamic physics simulation to determine the sequence of linear pushes to clear the necessary space. Simulation experiments show that our approach finds solutions in higher clutter percentages (up to 49%) compared to the straight-line push planner (37%) and RRT without pushing (18%).

Keywords: motion planning, path planning, push planning, robot navigation

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2529 Comparing the Theory to the Practice of Islamic Banking: A Case Study of Pakistan

Authors: Zareen Khan

Abstract:

Islamic Banking has experienced high growth in Pakistan in recent years and has successfully survived the economic downturn of 2009-2011. Despite the increase in branch network and expansion of services, it is unclear if Islamic banks are truly following the theory and practical application of Shariah Law. This paper explores the theological basis of Islamic finance and examines the discrepancies between the theory and practice of Islamic banking using Pakistan as a case study. It discusses areas where Islamic banks lack proper Shariah compliance and analyzes the financial weaknesses of Islamic banks in terms of the services offered. Furthermore, the paper offers plausible explanations for the clientele of Islamic banks. The case study has three major findings. Firstly, most of the employees of Islamic banks come from conventional banking backgrounds and the banks have to invest in additional trainings to specialize employees in Islamic Banking. Secondly despite the efforts of State Bank of Pakistan, there is a lack of accounting and auditing standards tailored for Islamic Banking. Thirdly, majority of the clients of Islamic banks in Pakistan are accustomed to conventional banking causing the bankers to “speak the conventional banking language.” Combined, these three factors can create gaps in the practical application of Islamic finance in Islamic banks in Pakistan.

Keywords: islamic finance, comparing theory with practice, islamic banking, Pakistan

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2528 Effectiveness of Lowering the Water Table as a Mitigation Measure for Foundation Settlement in Liquefiable Soils Using 1-g Scale Shake Table Test

Authors: Kausar Alam, Mohammad Yazdi, Peiman Zogh, Ramin Motamed

Abstract:

An earthquake is an unpredictable natural disaster. It induces liquefaction, which causes considerable damage to the structure, life support, and piping systems because of ground settlement. As a result, people are incredibly concerned about how to resolve the situation. Previous researchers adopted different ground improvement techniques to reduce the settlement of the structure during earthquakes. This study evaluates the effectiveness of lowering the water table as a technique to mitigate foundation settlement in liquefiable soil. The performance will be evaluated based on foundation settlement and the reduction of excessive pore water pressure. In this study, a scaled model was prepared based on a full-scale shale table experiment conducted at the University of California, San Diego (UCSD). The model ground consists of three soil layers having a relative density of 55%, 45%, and 90%, respectively. A shallow foundation is seated over an unsaturated crust layer. After preparation of the model ground, the water table was measured to be at 45, 40, and 35 cm (from the bottom). Then, the input motions were applied for 10 seconds, with a peak acceleration of 0.25g and a constant frequency of 2.73 Hz. Based on the experimental results, the effectiveness of the lowering water table in reducing the foundation settlement and excess pore water pressure was evident. The foundation settlement was reduced from 50 mm to 5 mm. In addition, lowering the water table as a mitigation measure is a cost-effective way to decrease liquefaction-induced building settlement.

Keywords: foundation settlement, ground water table, liquefaction, hake table test

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2527 An Approach for Reducing Morphological Operator Dataset and Recognize Optical Character Based on Significant Features

Authors: Ashis Pradhan, Mohan P. Pradhan

Abstract:

Pattern Matching is useful for recognizing character in a digital image. OCR is one such technique which reads character from a digital image and recognizes them. Line segmentation is initially used for identifying character in an image and later refined by morphological operations like binarization, erosion, thinning, etc. The work discusses a recognition technique that defines a set of morphological operators based on its orientation in a character. These operators are further categorized into groups having similar shape but different orientation for efficient utilization of memory. Finally the characters are recognized in accordance with the occurrence of frequency in hierarchy of significant pattern of those morphological operators and by comparing them with the existing database of each character.

Keywords: binary image, morphological patterns, frequency count, priority, reduction data set and recognition

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2526 Solid Dispersions of Cefixime Using β-Cyclodextrin: Characterization and in vitro Evaluation

Authors: Nagasamy Venkatesh Dhandapani, Amged Awad El-Gied

Abstract:

Cefixime, a BCS class II drug, is insoluble in water but freely soluble in acetone and in alcohol. The aqueous solubility of cefixime in water is poor and exhibits exceptionally slow and intrinsic dissolution rate. In the present study, cefixime and β-Cyclodextrin (β-CD) solid dispersions were prepared with a view to study the effect and influence of β-CD on the solubility and dissolution rate of this poorly aqueous soluble drug. Phase solubility profile revealed that the solubility of cefixime was increased in the presence of β-CD and was classified as AL-type. Effect of variable, such as drug:carrier ratio, was studied. Physical characterization of the solid dispersion was characterized by Fourier transform infrared spectroscopy (FT-IR) and Differential scanning calorimetry (DSC). These studies revealed that a distinct loss of drug crystallinity in the solid molecular dispersions is ostensibly accounting for enhancement of dissolution rate in distilled water. The drug release from the prepared solid dispersion exhibited a first order kinetics. Solid dispersions of cefixime showed a 6.77 times fold increase in dissolution rate over the pure drug.

Keywords: β-cyclodextrin, cefixime, dissolution, Kneading method, solid dispersions, release kinetics

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2525 Characteristics and Durability Evaluation of Air Spring

Authors: Chang Su Woo, Hyun Sung Park

Abstract:

Air spring system is widely accepted for railway vehicle secondary suspension to reduce and absorb the vibration and noise. The low natural frequency ensures a comfortable ride and an invariably good stiffness. In this paper, the characteristic and durability test was conducted in laboratory by using servo-hydraulic fatigue testing system to reliability evaluation of air spring for electric railway vehicle. The experimental results show that the characteristics and durability of domestically developed products are excellent. Moreover, to guarantee the adaption of air spring, the ride comfort and air pressure variation were measured in train test on subway line. Air spring developed by this study for railway vehicles can guarantee the reliability of average usage of 1 million times at 90% confidence level.

Keywords: air spring, reliability, railway, service lifetime

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2524 Analytical and Numerical Results for Free Vibration of Laminated Composites Plates

Authors: Mohamed Amine Ben Henni, Taher Hassaine Daouadji, Boussad Abbes, Yu Ming Li, Fazilay Abbes

Abstract:

The reinforcement and repair of concrete structures by bonding composite materials have become relatively common operations. Different types of composite materials can be used: carbon fiber reinforced polymer (CFRP), glass fiber reinforced polymer (GFRP) as well as functionally graded material (FGM). The development of analytical and numerical models describing the mechanical behavior of structures in civil engineering reinforced by composite materials is necessary. These models will enable engineers to select, design, and size adequate reinforcements for the various types of damaged structures. This study focuses on the free vibration behavior of orthotropic laminated composite plates using a refined shear deformation theory. In these models, the distribution of transverse shear stresses is considered as parabolic satisfying the zero-shear stress condition on the top and bottom surfaces of the plates without using shear correction factors. In this analysis, the equation of motion for simply supported thick laminated rectangular plates is obtained by using the Hamilton’s principle. The accuracy of the developed model is demonstrated by comparing our results with solutions derived from other higher order models and with data found in the literature. Besides, a finite-element analysis is used to calculate the natural frequencies of laminated composite plates and is compared with those obtained by the analytical approach.

Keywords: composites materials, laminated composite plate, finite-element analysis, free vibration

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2523 Identification of Lipo-Alkaloids and Fatty Acids in Aconitum carmichaelii Using Liquid Chromatography–Mass Spectrometry and Gas Chromatography–Mass Spectrometry

Authors: Ying Liang, Na Li

Abstract:

Lipo-alkaloid is a kind of C19-norditerpenoid alkaloids existed in Aconitum species, which usually contains an aconitane skeleton and one or two fatty acid residues. The structures are very similar to that of diester-type alkaloids, which are considered as the main bioactive components in Aconitum carmichaelii. They have anti-inflammatory, anti-nociceptive, and anti-proliferative activities. So far, more than 200 lipo-alkaloids were reported from plants, semisynthesis, and biotransformations. In our research, by the combination of ultra-high performance liquid chromatography-quadruple-time of flight mass spectrometry (UHPLC-Q-TOF-MS) and an in-house database, 148 lipo-alkaloids were identified from A. carmichaelii, including 93 potential new compounds and 38 compounds with oxygenated fatty acid moieties. To our knowledge, this is the first time of the reporting of the oxygenated fatty acids as the side chains in naturally-occurring lipo-alkaloids. Considering the fatty acid residues in lipo-alkaloids should come from the free acids in the plant, the fatty acids and their relationship with lipo-alkaloids were further investigated by GC-MS and LC-MS. Among 17 fatty acids identified by GC-MS, 12 were detected as the side chains of lipo-alkaloids, which accounted for about 1/3 of total lipo-alkaloids, while these fatty acid residues were less than 1/4 of total fatty acid residues. And, total of 37 fatty acids were determined by UHPCL-Q-TOF-MS, including 18 oxidized fatty acids firstly identified from A. carmichaelii. These fatty acids were observed as the side chains of lipo-alkaloids. In addition, although over 140 lipo-alkaloids were identified, six lipo-alkaloids, 8-O-linoleoyl-14-benzoylmesaconine (1), 8-O-linoleoyl-14-benzoylaconine (2), 8-O-palmitoyl-14-benzoylmesaconine (3), 8-O-oleoyl-14-benzoylmesaconine (4), 8-O-pal-benzoylaconine (5), and 8-O-ole-Benzoylaconine (6), were found to be the main components, which accounted for over 90% content of total lipo-alkaloids. Therefore, using these six components as standards, a UHPLC-Triple Quadrupole-MS (UHPLC-QQQ-MS) approach was established to investigate the influence of processing on the contents of lipo-alkaloids. Although it was commonly supposed that the contents of lipo-alkaloids increased after processing, our research showed that no significant change was observed before and after processing. Using the same methods, the lipo-alkaloids in the lateral roots of A. carmichaelii and the roots of A. kusnezoffii were determined and quantified. The contents of lipo-alkaloids in A. kusnezoffii were close to that of the parent roots of A. carmichaelii, while the lateral roots had less lipo-alkaloids than the parent roots. This work was supported by Macao Science and Technology Development Fund (086/2013/A3 and 003/2016/A1).

Keywords: Aconitum carmichaelii, fatty acids, GC-MS, LC-MS, lipo-alkaloids

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2522 Fractional Order Controller Design for Vibration Attenuation in an Airplane Wing

Authors: Birs Isabela, Muresan Cristina, Folea Silviu, Prodan Ovidiu

Abstract:

The wing is one of the most important parts of an airplane because it ensures stability, sustenance and maneuverability of the airplane. Because of its shape, the airplane wing can be simplified to a smart beam. Active vibration suppression is realized using piezoelectric actuators that are mounted on the surface of the beam. This work presents a tuning procedure of fractional order controllers based on a graphical approach of the frequency domain representation. The efficacy of the method is proven by practically testing the controller on a laboratory scale experimental stand.

Keywords: fractional order control, piezoelectric actuators, smart beam, vibration suppression

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2521 The Relationship between Dispositional Mindfulness, Adult Attachment Orientations, and Emotion Regulation

Authors: Jodie Stevenson, Lisa-Marie Emerson, Abigail Millings

Abstract:

Mindfulness has been conceptualized as a dispositional trait, which is different across individuals. Previous research has independently identified both adult attachment orientations and emotion regulation abilities as correlates of dispositional mindfulness. Research has also presented a two-factor model of the relationship between these three constructs. The present study aimed to further develop this model and investigated theses relationships in a sample of 186 participants. Participants completed the Five Factor Mindfulness Questionnaire Short Form (FFMQ-SF), the Experiences in Close Relationships Scale for global attachment (ECR), the Emotion Regulation Questionnaire (ERC), and the Adult Disorganized Attachment scale (ADA). Exploratory factor analysis revealed a 3-factor solution accounting for 59% of the variance across scores on these measures. The first factor accounted for 32% of the variance and loaded highly on attachment and mindfulness subscales. The second factor accounted for 15% of the variance with strong loadings on emotion regulation subscales. The third factor accounted for 12% of the variance with strong loadings on disorganized attachment, and the mindfulness observes subscale. The results further confirm the relationship between attachment, mindfulness, and emotion regulation along with the unique addition of disorganized attachment. The extracted factors will then be used to predict well-being outcomes for an undergraduate student population.

Keywords: adult attachment, emotion regulation, mindfulness, well-being

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