Search results for: Lead

Authors: Ayad Dalloo, Sulaf Dalloo

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Electrocardiogram (ECG) recording is prone to complications, on analysis by physicians, due to noise and artifacts, thus creating ambiguity leading to possible error of diagnosis. Such drawbacks may be overcome with the advent of high resolution Methods, such as Discrete Wavelet Analysis and Digital Signal Processing (DSP) techniques. This ECG signal analysis is implemented in three stages: ECG preprocessing, features extraction and classification with the aim of realizing high resolution ECG diagnosis and improved detection of abnormal conditions in the heart. The preprocessing stage involves removing spurious artifacts (noise), due to such factors as muscle contraction, motion, respiration, etc. ECG features are extracted by applying DSP and suggested sloping method techniques. These measured features represent peak amplitude values and intervals of P, Q, R, S, R’, and T waves on ECG, and other features such as ST elevation, QRS width, heart rate, electrical axis, QR and QT intervals. The classification is preformed using these extracted features and the criteria for cardiovascular diseases. The ECG diagnostic system is successfully applied to 12-lead ECG recordings for 12 cases. The system is provided with information to enable it diagnoses 15 different diseases. Physician’s and computer’s diagnoses are compared with 90% agreement, with respect to physician diagnosis, and the time taken for diagnosis is 2 seconds. All of these operations are programmed in Matlab environment.

Keywords: ECG diagnostic system, QRS detection, ECG baseline removal, cardiovascular diseases

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Authors: Arezou Hajhashemi, Karim Asgari, Masoud Etemadifar, Maryam Keyvani, Ali Hekmatnia

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Multiple Sclerosis (MS) is one of the most prevalent demyelinating diseases in CNS. As in other chronic cerebral diseases, impairment in cognitive functioning and in memory is popular. Because of the inflammatory and demyelinating nature of the disease, the localization of plaques in different parts of the Prefrontal and Limbic System, may lead to memorial symptoms. This investigation was intended to study relationship between frequency of plaques and memorial symptoms arising from dysfunction limbic system and prefrontal of patients with MS. The sample was selected randomly from patients with MS with memory problem, who have been referred to Isfahan Multiple Sclerosis Society. Brain System Test and Memory Test was administered to the sample, and their MRI's were analyzed by specialist in order to indentify two different parts of plaques. The data was analyzed by SPSS. The results showed that there were significant relationship between MS plaques and prefrontal's dysfunction and memorial symptom related to prefrontal area; however, there were no significant relationship between MS plaques and limbic system's dysfunction and memorial symptoms related to limbic system area. The results of this study suggest that memorial symptoms due to injury regions of the brain have the most significant relationship to prefrontal. Better judgment about these results needs more studies in future.

Keywords: multiple sclerosis, magnetic image, brain injury, behavior disorder

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Authors: H. Bentarzi, A. Zitouni

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The reliability of the power grid depends on the successful operation of thousands of protective relays. The failure of one relay to operate as intended may lead the entire power grid to blackout. In fact, major power system failures during transient disturbances may be caused by unnecessary protective relay tripping rather than by the failure of a relay to operate. Adequate relay testing provides a first defense against false trips of the relay and hence improves power grid stability and prevents catastrophic bulk power system failures. The goal of this research project is to design and enhance the relay tester using a technology such as Field Programmable Gate Array (FPGA) card NI 7851. A PC based tester framework has been developed using Simulink power system model for generating signals under different conditions (faults or transient disturbances) and LabVIEW for developing the graphical user interface and configuring the FPGA. Besides, the interface system has been developed for outputting and amplifying the signals without distortion. These signals should be like the generated ones by the real power system and large enough for testing the relay’s functionality. The signals generated that have been displayed on the scope are satisfactory. Furthermore, the proposed testing system can be used for improving the performance of protective relay.

Keywords: amplifier class D, field-programmable gate array (FPGA), protective relay, tester

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Authors: Ella Zahra

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Sea urchins are keystone species in many global benthic ecosystems. The concentration of microplastics (MPs) in sea urchin organs was quantified in 120 individuals of 2 different species and from 4 sites across the Greek island Lipsi, with special interest in the differences between the native Arbacia lixula and the invasive Diadema setosum. Over 93% of MPs observed in both species were fibrous. MP abundance was found to correlate with exposure to open sea and harsh prevailing winds, irrespective of proximity to urban activities. The MP abundance in the invasive species was not found to be significantly dependent on site. Interestingly, the smaller native species contained significantly larger sized MPs than the invasive, possibly as a result of a greater feeding rate in A. lixula individuals. Sexually immature urchins may also have a higher feeding rate, giving rise to the negative correlation between gonad index and MPs per individual. The size of MPs ranged from 10µm to 24210µm, heavily skewed towards smaller particles. Few differences in colour were noted between the species and sites. MPs were detected in 100% of the samples with abundance ranging from 19.27 ± 6.77 to 26.83 ± 8.15 items per individual, or 3.55 ± 3.73 to 7.34 ± 10.51 items per gram of wet organ weight. This high value could lead to health risks in East Asia and the Mediterranean, where sea urchin is widely consumed, due to toxins adsorbed to the MPs.

Keywords: microplastics, plastic pollution, invertebrate ecology, invasive marine species

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Authors: Majid Habib Khan, Jinwei Zhao, Xinhong Hei, Liu Jiedong, Rana Shahzad Noor, Muhammad Imran

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Deep learning is increasingly employed in image classification, yet the scarcity and high cost of labeled data for training remain a challenge. Limited samples often lead to overfitting due to biased sample distribution. This paper introduces a dynamic distribution calibration method for few-shot learning. Initially, base and new class samples undergo normalization to mitigate disparate feature magnitudes. A pre-trained model then extracts feature vectors from both classes. The method dynamically selects distribution characteristics from base classes (both adjacent and remote) in the embedding space, using a threshold value approach for new class samples. Given the propensity of similar classes to share feature distributions like mean and variance, this research assumes a Gaussian distribution for feature vectors. Subsequently, distributional features of new class samples are calibrated using a corrected hyperparameter, derived from the distribution features of both adjacent and distant base classes. This calibration augments the new class sample set. The technique demonstrates significant improvements, with up to 4% accuracy gains in few-shot classification challenges, as evidenced by tests on miniImagenet and CUB datasets.

Keywords: deep learning, computer vision, image classification, few-shot learning, threshold

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Authors: Hamed Homaei, Seyed Reza Hejazi, Iraj Mahdavi

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Return policy (RP) is a strategy for supply chain coordination, whereby the retailer returns the unsold products to the manufacturer or the manufacturer offers a credit on unsold products to the retailer at the end of selling season. Early order commitment (EOC) is another efficient mechanism for channel coordination wherein the retailer commits to purchasing from the manufacturer a fixed order quantity a few periods in advance of the regular delivery lead time. This paper studies the coordination issue of a two-level supply chain with one retailer and one manufacturer through combining two mentioned contracts. The main purpose of this paper is to present an analytical model to show that how the contract which is created by combining RP and EOC can improve supply chain performance. Numerical analyses show that the supply chain coordination through mentioned contract in compare with EOC mechanism, can improve supply chain performance under certain ranges of model parameters. Furthermore, some numerical analyses are done to determine the best buyback price in order to achieve maximum cost saving in the supply chain. Finally, a revenue sharing scheme is presented in order to achieve a win-win condition in the supply chain.

Keywords: supply chain coordination, early order commitment, return policy, revenue sharing

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Authors: Nima Dastanboo, Xiao-Qing Li, Hamed Gharibdoost

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The purpose of this study is to investigate about the geological properties ahead of a tunnel face with using Electrical Resistivity Tomography ERT and Tunnel Seismic Prediction TSP303 methods. In deep tunnels with hydro-geological conditions, it is important to study the geological structures of the region before excavating tunnels. Otherwise, it would lead to unexpected accidents that impose serious damage to the project. For constructing Nosoud tunnel in west of Iran, the ERT and TSP303 methods are employed to predict the geological conditions dynamically during the excavation. In this paper, based on the engineering background of Nosoud tunnel, the important results of applying these methods are discussed. This work demonstrates seismic method and electrical tomography as two geophysical techniques that are able to detect a tunnel. The results of these two methods were being in agreement with each other but the results of TSP303 are more accurate and quality. In this case, the TSP 303 method was a useful tool for predicting unstable geological structures ahead of the tunnel face during excavation. Thus, using another geophysical method together with TSP303 could be helpful as a decision support in excavating, especially in complicated geological conditions.

Keywords: tunnel seismic prediction (TSP303), electrical resistivity tomography (ERT), seismic wave, velocity analysis, low-velocity zones

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Authors: Abed Ahmed, Mehrdad Asadi, Jennifer Martay

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Stainless steel pipelines are crucial components to transportation and storage in the oil and gas industry. However, the rise of random attacks and vandalism on these pipes for their valuable transport has led to more security and protection for incoming surface impacts. These surface impacts can lead to large global deformations of the pipe and place the pipe under strain, causing the eventual failure of the pipeline. Therefore, understanding how these surface impact loads affect the pipes is vital to improving the pipes’ security and protection. In this study, experimental test and finite element analysis (FEA) have been carried out on EN3B stainless steel specimens to study the impact behaviour. Low velocity impact tests at 9 m/s with 16 kg dome impactor was used to simulate for high momentum impact for localised failure. FEA models of clamped and deformable boundaries were modelled to study the effect of the boundaries on the pipes impact behaviour on its impact resistance, using experimental and FEA approach. Comparison of experimental and FE simulation shows good correlation to the deformable boundaries in order to validate the robustness of the FE model to be implemented in pipe models with complex anisotropic structure.

Keywords: dynamic impact, deformable boundary conditions, finite element modelling, LS-DYNA, stainless steel pipe

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Authors: A. Mech

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Repetitive transcranial magnetic stimulation has proven to be a valuable treatment option for patients who have failed to respond to multiple courses of antidepressant medication. In fact, the American Psychiatric Association recommends TMS after one failed treatment course of antidepressant medication. Genetic testing has proven valuable for pharmacokinetic variables, which, if understood, could lead to more efficient dosing of psychotropic medications to improve outcomes. Pharmacodynamic testing can identify biomarkers, which, if addressed, can improve patients' outcomes in antidepressant therapy. Monotherapy treatment of major depressive disorder with methylated B vitamin treatment has been shown to be safe and effective in patients with MTHFR polymorphisms without waiting for multiple trials of failed medication treatment for depression. Such treatment has demonstrated remission rates similar to antidepressant clinical trials. Combining pharmacodynamics testing with repetitive TMS treatment with NeuroStar has shown promising potential for enhancing remission rates and durability of treatment. In this study, a retrospective chart review (ongoing) of patients who obtained repetitive TMS treatment enhanced by dietary supplementation guided by Pharmacodynamic testing, displayed a greater remission rate (90%) than patients treated with only NeuroStar TMS (62%).

Keywords: improved remission rate, major depressive disorder, pharmacodynamic testing, rTMS outcomes

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Authors: Gaoyuan Wang, Tian Chen

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China’s emission peak and carbon neutrality strategies lead to the transformation of development patterns and call for new green urban design thinking. This paper begins by revealing the evolution of green urban design thinking during the periods of carbon enlightenment, carbon dependency, and carbon decoupling from the perspective of the energy transition. Combined with the current energy situation, national strengths, and technological trends, the emergence of green urban design towards carbon neutrality becomes inevitable. Based on the preliminary analysis of its connotation, the characteristics of the new type of green urban design are generalized as low-carbon orientation, carbon-related objects, carbon-reduction means, and carbon-control patterns. Its theory is briefly clarified in terms of the human-earth synergism, quality-energy interconnection, and form-flow interpromotion. Then, its mechanism is analyzed combined with the core tasks of carbon neutrality, and the scope of design issues is defined, including carbon flow mapping, carbon source regulation, carbon sink construction, and carbon emission management. Finally, a multi-scale spatial response system is proposed across the region, city, cluster, and neighborhood level. The discussion aims to provide support for the innovation of green urban design theories and methods in the context of peak neutrality.

Keywords: carbon neutrality, green urban design, energy transition, theoretical exploration

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Authors: Deepak Chaudhary

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This paper attempts to analyze the leadership phenomena, its challenges, and prospects in Nepal. Literature is reviewed rigorously to explain the theoretical and empirical aspects of leadership. Besides, In-depth interviews with three national leaders were interviewed to know the challenges regarding polity and leadership. Similarly, a survey among 434 households in Katahari rural municipality and Godavari municipality was carried out to assess people’s perceptions of leaders. Leadership is normally pronounced in the wake of the success of the country’s development or crisis management. Real leaders are those who can avert any crisis successfully and proceed with the country in a progressive and normal way. Leadership’s working style can create a favorable institutional environment in the public institution that can lead development programs successfully. However, the literature suggests that Nepal is still struggling towards modernization in comparison to some East-Asian countries whose socio-economic situation was more similar in the 1950s. Similarly, Nepal has been facing several social movements after the 1990s, which resulted in a new political system, though the performance of the public institution has been a question and it goes to the leadership’s role. The poor tackling of natural disasters like earthquakes flooding, and pandemics raises the questions of the leadership’s role to some extent. The government of Nepal's record of developmental expenditures is dismal. However, leadership has been the central part of people, community, and country, and hence, the study of leadership phenomena in relation to a country’s well-being is intrinsic.

Keywords: challenges, leadership, institutionalization, effectiveness

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Authors: Nasim Fallahi, Erasmo Carrera, Alfonso Pagani

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Variable angle tow describes the fibres which are curvilinearly steered in a composite lamina. Significantly, stiffness tailoring freedom of VAT composite laminate can be enlarged and enabled. Composite structures with curvilinear fibres have been shown to improve the buckling load carrying capability in contrast with the straight laminate composites. However, the optimal design and analysis of VAT are faced with high computational efforts due to the increasing number of variables. In this article, an efficient optimum solution has been used in combination with 1D Carrera’s Unified Formulation (CUF) to investigate the optimum fibre orientation angles for buckling analysis. The particular emphasis is on the LE-based CUF models, which provide a Lagrange Expansions to address a layerwise description of the problem unknowns. The first critical buckling load has been considered under simply supported boundary conditions. Special attention is lead to the sensitivity of buckling load corresponding to the fibre orientation angle in comparison with the results which obtain through the Genetic Algorithm (GA) optimization frame and then Artificial Neural Network (ANN) is applied to investigate the accuracy of the optimized model. As a result, numerical CUF approach with an optimal solution demonstrates the robustness and computational efficiency of proposed optimum methodology.

Keywords: beam structures, layerwise, optimization, variable stiffness

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Authors: Rudi Hartono, Bambang Purwanto

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The translation quality of food and drink labels from Indonesian into English is poor because the translation is not accurate, less natural, and difficult to read. The label translation can be found in some cans packages of food and drink products produced and marketed by several companies in Indonesia. If this problem is left unchecked, it will lead to a misunderstanding on the translation results and make consumers confused. This study was conducted to analyze the translation errors on food and drink products labels and formulate the solution for the better translation quality. The research design was the evaluation research with a holistic criticism approach. The data used were words, phrases, and sentences translated from Indonesian to English language printed on food and drink product labels. The data were processed by using Interactive Model Analysis that carried out three main steps: collecting, classifying, and verifying data. Furthermore, the data were analyzed by using content analysis to view the accuracy, naturalness, and readability of translation. The results showed that the translation quality of food and drink product labels from Indonesian to English has the level of accuracy (60%), level of naturalness (50%), and level readability (60%). This fact needs a help to create an effective strategy for translating food and drink product labels later.

Keywords: translation quality, food and drink product labels, a holistic criticism approach, interactive model, content analysis

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Authors: Pooja Rawat, Rakhi Tyagi

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Globally, almost 3 billion people rely on biomass (wood, charcoal, dung and crop residues) and coal as their primary source of domestic energy. Cooking and heating with solid fuels on open fire give rise to major pollutants. Women are primarily affected by these pollutants as they spend most of their time in the house. The WHO World Health Report 2002 estimates that indoor air pollution (IAP) is responsible for 2.7% of the loss of disability adjusted life years (DALYs) worldwide and 3.7% in high mortality developing countries. Indoor air pollution has the potential to not only impact health, but also impact the general economic well-being of the household. Exposure to high level of household pollution lead to acute and chronic respiratory conditions (e.g.: pneumonia, chronic obstructive pulmonary disease, lung cancer and cataract). There has been many strategies for reducing IAP like subsidize cleaner fuel technologies, for example use of kerosene rather than traditional biomass fuels. Another example is development, promotion of 'improved cooking stoves'. India, likely ranks second- distributing over 12 million improved stoves in the first seven years of a national program to develop. IAP should be reduced by understanding the welfare effects of reducing IAP within households and to understanding the most cost effective way to reduce it.

Keywords: open fire, indoor pollution, lung diseases, indoor air pollution

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Authors: Meysam Mousakhani, Reza Ziaie Moayed

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Considering the population growth and the needs of society, the improvement of problematic soils and the study of the application of different improvement methods have been considered. One of these methods is deep soil mixing, which has been developed in the past decade, especially in soft soils due to economic efficiency, simple implementation, and other benefits. The use of cement is criticized for its cost and the damaging environmental effects, so these factors lead us to use other additives along with cement in the deep soil mixing. Additives that are used today include fly ash, blast-furnace slag, glass powder, and potassium hydroxide. The present study provides a literature review on the application of different additives in deep soil mixing so that the best additives can be introduced from strength, economic, environmental and other perspectives. The results show that by replacing fly ash and slag with about 40 to 50% of cement, not only economic and environmental benefits but also a long-term strength comparable to cement would be achieved. The use of glass powder, especially in 3% mixing, results in desirable strength. In addition to the other benefits of these additives, potassium hydroxide can also be transported over longer distances, leading to wider soil improvement. Finally, this paper suggests further studies in terms of using other additives such as nanomaterials and zeolite, with different ratios, in different conditions and soils (silty sand, clayey sand, carbonate sand, sandy clay and etc.) in the deep mixing method.

Keywords: deep soil mix, soil stabilization, fly ash, ground improvement

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Authors: A. I. Augie, Y. Alhassan, U. Z. Magawata

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Geophysical investigation was carried out at wacot rice factory Argungu north-western Nigeria, using the 2D electrical resistivity method. The area falls between latitude 12˚44′23ʺN to 12˚44′50ʺN and longitude 4032′18′′E to 4032′39′′E covering a total area of about 1.85 km. Two profiles were carried out with Wenner configuration using resistivity meter (Ohmega). The data obtained from the study area were modeled using RES2DIVN software which gave an automatic interpretation of the apparent resistivity data. The inverse resistivity models of the profiles show the high resistivity values ranging from 208 Ωm to 651 Ωm. These high resistivity values in the overburden were due to dryness and compactness of the strata that lead to consolidation, which is an indication that the area is free from leachate contaminations. However, from the inverse model, there are regions of low resistivity values (1 Ωm to 18 Ωm), these zones were observed and identified as clayey and the most contaminated zones. The regions of low resistivity thereby indicated the leachate plume or the highly leachate concentrated zones due to similar resistivity values in both clayey and leachate. The regions of leachate are mainly from the factory into the surrounding area and its groundwater. The maximum leachate infiltration was found at depths 1 m to 15.9 m (P1) and 6 m to 15.9 m (P2) vertically, as well as distance along the profiles from 67 m to 75 m (P1), 155 m to 180 m (P1), and 115 m to 192 m (P2) laterally.

Keywords: contaminant, leachate, soil, groundwater, electrical, resistivity

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Authors: Lars Rödel, Jonas Krebs, Gregor Müller

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The growing price pressure due to the increasing number of global suppliers, the growing individualization of products and ever-shorter delivery times are upcoming challenges in the industry. In this context, Mass Personalization stands for the individualized production of customer products in batch size 1 at the price of standardized products. The possibilities of digitalization and automation of technical order processing open up the opportunity for companies to significantly reduce their cost of complexity and lead times and thus enhance their competitiveness. Many companies already use a range of CAx tools and configuration solutions today. Often, the expert knowledge of employees is hidden in "knowledge silos" and is rarely networked across processes. DesignChain describes the automated digital process from the recording of individual customer requirements, through design and technical preparation, to production. Configurators offer the possibility of mapping variant-rich products within the Design Chain. This transformation of customer requirements into product features makes it possible to generate even complex CAD models, such as those for large-scale plants, on a rule-based basis. With the aid of an automated CAx chain, production-relevant documents are thus transferred digitally to production. This process, which can be fully automated, allows variants to always be generated on the basis of current version statuses.

Keywords: automation, design, CAD, CAx

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Authors: Prof. Hao Mao, Phd Qia Wei, Dr.Siwei Cao

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The administrative system is the organisational carrier for managing the operation of the market and the basic guarantee for achieving innovation incentives. This paper takes the reform of provincial administrative institutions in the process of Chinese national intellectual property administrative system reform in 2018 as a quasi-natural experiment to assess the impact of IP administrative system reform on enterprise innovation. The study finds that reducing the independence of some provincial administrative institutions will lead to a reduction in the number of local enterprises' innovations and a decrease in the quality of innovations, which is mainly triggered by a decrease in R&D investment due to a decrease in the strength of subsidy policies. The new round of intellectual property administrative system reform in 2023 elevated the administrative status of China National Intellectual Property Administration (CNIPA), and re-strengthened the top-level design and centralization of IP administration. This paper clarifies the role of the 2018 IP administrative system reform on China's market innovation, provides empirical evidence for the properly handling government market relations and property rights incentives and other institutional designs, and also provides empirical references for further promoting the improvement of national and local IP institutional mechanisms and the implementation of the innovation-driven development strategy in the new round of reform.

Keywords: intellectual property, administrative systems, reform, high-quality innovation

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Authors: Katie Wood

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Cyber criminals are constantly on the lookout for new opportunities to exploit organisation and cause destruction. This could lead to significant cause of economic loss for organisations in the form of destruction in finances, reputation and even the overall survival of the organization. Additionally, this leads to serious consequences on national security. The threat of possible cyber attacks places further pressure on organisations to ensure they are secure, at a time where international scale cyber attacks have occurred in a range of sectors. Stakeholders are wanting confidence that their data is protected. This is only achievable if a business fosters a resilient supply chain strategy which is implemented throughout its supply chain by having a strong cyber leadership culture. This paper will discuss the essential role and need for organisations to adopt a cyber leadership culture and direction to learn about own internal processes to ensure mitigating systemic vulnerability of its supply chains. This paper outlines that to protect national security there is an urgent need for cyber awareness culture change. This is required in all organisations, regardless of their sector or size, to implementation throughout the whole supplier chain to support and protect economic prosperity to make the UK more resilient to cyber-attacks. Through businesses understanding the supply chain and risk management cycle of their own operates has to be the starting point to ensure effective cyber migration strategies.

Keywords: cyber leadership, cyber migration strategies, resilient supply chain strategy, cybersecurity

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Authors: Vesna Karapetkovska Hristova, M. Ayaz Ahmad, Julijana Tomovska, Biljana Bogdanova Popov, Blagojce Najdovski

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The average total concentrations of heavy metals; (cadmium [Cd], copper [Cu], nickel [Ni], lead [Pb], and zinc [Zn]) were analyzed in soil and vegetables samples collected from the different region of Macedonia during the years 2010-2012. Basic soil properties such as pH, organic matter and clay content were also included in the study. The average concentrations of Cd, Cu, Ni, Pb, Zn in the A horizon (0-30 cm) of agricultural soils were as follows, respectively: 0.25, 5.3, 6.9, 15.2, 26.3 mg kg-1 of soil. We have found that neural networking model can be considered as a tool for prediction and spatial analysis of the processes controlling the metal transfer within the soil-and vegetables. The predictive ability of such models is well over 80% as compared to 20% for typical regression models. A radial basic function network reflects good predicting accuracy and correlation coefficients between soil properties and metal content in vegetables much better than the back-propagation method. Neural Networking / soft computing can support the decision-making processes at different levels, including agro ecology, to improve crop management based on monitoring data and risk assessment of metal transfer from soils to vegetables.

Keywords: soft computing approach, total concentrations, heavy metals, agricultural soils

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Authors: Matteo Manera, Mariateresa Torchia, Gregory Moscato

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Forensic accounting is a hot subject of research in accounting. Valuation remains one of the major topics for practitioners. Valuation standards are a powerful instrument that can contribute to a fair process: their use aims at reducing subjectivity and arbitrary decisions in courts. In most jurisdictions, valuation standards are not the law: forensic accountants are not obliged to use valuation standards when they perform valuation works for judges. To date, as far as we know, no literature work has investigated adoption and diffusion of valuation standards in the forensic accounting space. In this paper, we analyze the spread of valuation standards through the lenses of isomorphism and -as corollaries- of Agency Theory and Signaling Theory. Because of lack of research in the particular area of valuation standards adoption, the present work relies on qualitative, exploratory research, based on semi-structured interviews conducted (up to saturation) with expert forensic accountants. Our work digs into motivations behind adoption and diffusion, as well into perceptions of forensic accountants around benefits of valuation standards and into barriers to their diffusion: the result is that, while the vast majority of forensic accountants praise the great work of the standards setters in introducing valuation standards, it might be that less than 50% of forensic accountants actually use valuation standards, in courts. Our preliminary findings, to be supported or refuted by future research, lead us to address a “trilogy” of recommendations to the stakeholders involved in the process of adoption and diffusion of valuation standards in courts.

Keywords: forensic accounting, valuation standards, adoption of standards, motivations, benefits, barriers, Isomorphism

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Authors: Lemuel David

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This study aims to investigate The Impact of Tax Policies on Small Business Growth in Developing Countries: A Case Study of Montserrado Mount County, Republic of Liberia. Businesses in Liberia are crucial for job creation and the economic empowerment of its citizens, especially in Grand Cape Mount County where they provide 95% of all jobs and support local capital formation. However, many businesses face challenges that lead to premature closure, including tax-related issues such as multiple taxations and high tax burdens. This research aims to examine the effects of various taxation on business survival in Grand Cape Mount County. The study employed a survey research design with a population of 50 and a sample size of 74. Data was collected using a self-administered questionnaire and analyzed quantitatively with simple percentages, and the research hypotheses were tested with ANOVA. The study findings revealed that multiple taxations hurts business survival, and the relationship between business size and its ability to pay taxes is significant. Therefore, the study recommends that the government of Liberia should create uniform tax policies that support business development in Grand Cape Mount County, and consider the size of businesses when formulating tax policies.

Keywords: multiple taxations, businesses, mortality, growth

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Authors: Mbambu K. Shaloom, Biba Kalengo, Pierre Echard, Olivier Gilson, Tshiswaka Ngalula, Léonard Kabeya Mukeba Yakasham

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In this 21st century, while design and eco-construction continue to be governed by considerations of functionality, safety, comfort and initial investment cost. Today, the principles of sustainable development lead us to think over longer time frames, to take into account new issues and the operating costs of green energy. DR Congo (sub-Saharan Africa) still suffers from the unusability of certain bio-sourced materials (such as bamboo, branches, etc.) and the lack of energy, i.e. 9% of the population has access to electricity and 21% of access to water. Ecoconstruction involves the energy performance of buildings which carry out a dynamic thermal simulation, which targets the different assumptions and conventional parameters (weather, occupancy, materials, thermal comfort, green energies, etc.). The objective of this article is to remedy the thermal, economic and technical artisanal problems in an aqueous environment in the city of Kinshasa. In order to establish a behavioral model to mitigate environmental impacts on architectural modifications and low-cost eco-construction through the approach of innovation and design thinking.

Keywords: thermal comfort, bio-sourced material, eco-architecture, eco-construction, squatting, design thinking

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Authors: John Cheferson R. De Belen, John Paul G. Elizares, Ronald John G. Raz, Janina Elyse A. Reyes, Charie G. Salengua, Aristotle L. Soriano

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Plastic is a type of synthetic or man-made polymer that can readily be molded into a variety of products. Its usage over the past century has enabled society to make huge technological advances. The workers of United Asia International Plastics Corporation (UAIPC), a plastic manufacturing company performs manual packaging which causes fatigue and stress on their arm, neck, and legs due to extended periods of standing and repetitive motions. With the use of the Fishbone Diagram, Five-Why Analysis, Rapid Entire Body Assessment (REBA), and Anthropometry, the stressful tasks and activities were identified and analyzed. Given the anthropometric measurements obtained from the workers, improved dimensions for the tables and chairs should be used and provide a new packaging machine. The validation of this proposal shall follow after its implementation. By eliminating fatigue during working hours in the production, the workers will be at ease at performing their work properly; productivity will increase that will lead to more profit. Further areas for study include measurement and comparison of the worker’s anthropometric measurement with the industry standard.

Keywords: anthropometry, fishbone diagram, five-why analysis, rapid entire body assessment

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Authors: I. Sani, F. Bello, I. M. Fakai, A. Abdulhamid

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Abelmoschus esculentus L. fruit is very common especially in northern part of Nigeria, but people are ignorant of its medicinal and pharmacological benefits. Preliminary phytochemical screening, antioxidant potential and mineral composition of the dried form of this fruit were determined. The Phytochemical screening was conducted using standard methods. Antioxidant potential screening was carried out using Ferric Reducing Antioxidant Power Assay (FRAP) method, while, the mineral compositions were analyzed using an atomic absorption spectrophotometer by wet digest method. The result of the qualitative phytochemical screening revealed that the fruits contain saponins, flavonoids, tannins, steroids, and terpenoids, while, anthraquinone, alkaloids, phenols, glycosides, and phlobatannins were not detected. The quantitative analysis revealed that the fruits contain saponnins (380 ± 0.020 mg/g), flavonoids (240±0.01 mg/g), and tannins (21.71 ± 0.66 mg/ml). The antioxidant potential was determined to be 54.1 ± 0.19%. The mineral composition revealed that 100 g of the fruits contains 97.52 ± 1.04 mg of magnesium (Mg), 94.53 ± 3.21 mg of calcium (Ca), 77.10 ± 0.79 mg of iron (Fe), 47.14 ± 0.41 mg of zinc (Zn), 43.96 ± 1.49 mg of potassium (K), 42.02 ± 1.09 mg of sodium (Na), 0.47 ± 0.08 mg of copper (Cu) and 0.10 ± 0.02 mg of lead (Pb). These results showed that the Abelmoschus esculentus L. fruit is a good source of antioxidants, and contains an appreciable amount of phytochemicals, therefore, it has some pharmacological attributes. On the other side, the fruit can serve as a nutritional supplement for Mg, Ca, Fe, Zn, K, and Na, but a poor source of Cu, and contains no significant amount of Pb.

Keywords: Abelmoschus esculentus Fruits, antioxidant potential, mineral composition, phytochemical screening

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Authors: Anita Sadat Sadati Rostami, Reza Almasi Ghaleh

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Surface electromyography (sEMG) offers important insights into muscle activation and has applications in fields including rehabilitation and human-computer interaction. The purpose of this work is to predict the degree of activation of two joints in the index finger using an LSTM-Transformer architecture trained on sEMG data from the Ninapro DB8 dataset. We apply advanced preprocessing techniques, such as multi-band filtering and customizable rectification methods, to enhance the encoding of sEMG data into features that are beneficial for regression tasks. The processed data is converted into spike patterns and simulated using Leaky Integrate-and-Fire (LIF) neuron models, allowing for neuromorphic-inspired processing. Our findings demonstrate that adjusting filtering parameters and neuron dynamics and employing the LSTM-Transformer model improves joint angle prediction performance. This study contributes to the ongoing development of deep learning frameworks for sEMG analysis, which could lead to improvements in motor control systems.

Keywords: surface electromyography, LSTM-transformer, spiking neural networks, hand kinematics, leaky integrate-and-fire neuron, band-pass filtering, muscle activity decoding

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Authors: Basan Shrestha

Abstract:

The relationship between the household size and the poverty is not well understood. Malthus followers advocate that the increasing population add pressure to the dwindling resource base due to increasing demand that would lead to poverty. Others claim that bigger households are richer due to availability of household labour for income generation activities. Facts from Nepal were analyzed to examine the relationship between the household size and poverty rate. The analysis of data from 3,968 Village Development Committee (VDC)/ municipality (MP) located in 75 districts of all five development regions revealed that the average household size had moderate positive correlation with the poverty rate (Karl Pearson's correlation coefficient=0.44). In a regression analysis, the household size determined 20% of the variation in the poverty rate. Higher positive correlation was observed in eastern Nepal (Karl Pearson's correlation coefficient=0.66). The regression analysis showed that the household size determined 43% of the variation in the poverty rate in east. The relation was poor in far-west. It could be because higher incidence of poverty was there irrespective of household size. Overall, the facts revealed that the bigger households were relatively poorer. With the increasing level of awareness and interventions for family planning, it is anticipated that the household size will decrease leading to the decreased poverty rate. In addition, the government needs to devise a mechanism to create employment opportunities for the household labour force to reduce poverty.

Keywords: household size, poverty rate, nepal, regional development

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Authors: Sonny Dewi Judiasih

Abstract:

The principle of a marriage is to achieve a happy and eternity family based on the willing of the God. The family has a fundamental role in the society as a social individual and as a nuclear family consists of father, mother, and children. Thus, each family always would like to have children who will continue the family. However, not all family will be blessed with children and consequently, there is family without children. Therefore, the said the certain family will do any effort to fulfill the wish to have children. One of the ways is to adopt children. The implementation of child adoption is conducted by the family who does not have children but sometimes child adoption is conducted by a family who has already children. The implementation of child adoption is based on the interest of the welfare and the intellectual of the said child. Moreover, it should be based on the social liability of the individual in accordance with the developing of the traditional values as part of the nation culture. The child adoption is conducted for the welfare of the child demonstrates that a change on the basic motive (value) whereby in the past the child adoption is to fulfill the wish of foster parent (to have children in the family). Nowadays the purpose of child adoption is not merely for the interest of foster parent but in particular for the interest, welfare and the future of the child. The development of the society has caused the occurrence of changes of perspective in the society which lead to a need for new law. The court of justice has an impact of such changes. It is evidenced by the court order for child adoption in the legal framework of certainty of law. The changes of motives (value) of the child adoption in the society can be fully understood in the event that the society fully understand that the ultimate purpose of Indonesia nation is to achieve a justice and prosperity society, i.e., social welfare for all Indonesian people.

Keywords: child adoption, family law, legal protection, children

Procedia PDF Downloads 468

Authors: Jamilah Halina Abdul Halim, Norsiah Hassan, Azlina Aziz, Norhayati Mat Wajid, Mohd Saipul Asrafi

Abstract:

There are various types of vertical greenery system (VGS) in Malaysia, but none is installed at government buildings, although the government is looking into energy efficient building design. This is due to lack of technical information that focus on the maintenance and care, issues, and challenges face by vertical greenery system under tropical climate conditions. This research aim to identify issues in implementation of vertical greenery system on existing government building in Malaysia. The methodology used are literature reviews (desktop study), observation on sites, and case studies. Initial findings indicates that design and maintenance issues of vertical greenery system are the main challenges faced mainly by designer, especially those who involved in decision-making process. It can be concluded that orientation, openings, maintenance, performance, longevity, structural load, access, wind resistance, design failure, system failure, and lack of maintenance foresight are the main factors that need to be considered. These factors should be holistically aligned towards the economic cost, effective time, and quality design in implementation of vertical greenery system on existing government building. A comprehensive implementation of vertical greenery system will lead to greater sustainable investment for government buildings and responsive action to climate change.

Keywords: issues, government building, maintenance, vertical greenery system

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Authors: W. E. Igwegbe, B. C. Okoro, J. C. Osuagwu

Abstract:

The study was aimed at assessing the effectiveness of reducing the concentrations of heavy metals in waste water using Pawpaw (Carica papaya) wood as a bio-sorbent. The heavy metals considered include; zinc, cadmium, lead, copper, iron, selenium, nickel, and manganese. The physiochemical properties of carica papaya stem were studied. The experimental sample was obtained from a felled trunk of matured pawpaw tree. Waste water for experimental use was prepared by dissolving soil samples collected from a dump site at Owerri, Imo state in water. The concentration of each metal remaining in solution as residual metal after bio-sorption was determined using Atomic absorption Spectrometer. The effects of ph, contact time and initial heavy metal concentration were studied in a batch reactor. The results of Spectrometer test showed that there were different functional groups detected in the carica papaya stem biomass. Optimum bio-sorption occurred at pH 5.9 with 5g/100ml solution of bio-sorbent. The results of the study showed that the treated wastewater is fit for irrigation purpose based on Canada wastewater quality guideline for the protection of Agricultural standard. This approach thus provides a cost effective and environmentally friendly option for treating waste water.

Keywords: biomass, bio-sorption, Carica papaya, heavy metal, wastewater

Procedia PDF Downloads 371