Search results for: tensile lap-shear test

Authors: Fatima Muhammad Shitu

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This study seeks to investigate the effect of the keyword strategy on lexico–semantic acquisition, recognition, retention and comprehension in an ESL context. The aim of the study is to determine whether the keyword strategy can be used to enhance acquisition. As a quasi- experimental research, the objectives of the study include: To determine the extent to which the scores obtained by the subjects, who were trained on the use of the keyword strategy for acquisition, differ at the pre-tests and the post–tests and also to find out the relationship in the scores obtained at these tests levels. The sample for the study consists of 300 hundred undergraduate ESL Students in the Federal College of Education, Kano. The seventy-five lexical items for acquisition belong to the lexical field category known as register, and they include Medical, Agriculture and Photography registers (MAP). These were divided in the ratio twenty-five (25) lexical items in each lexical field. The testing technique was used to collect the data while the descriptive and inferential statistics were employed for data analysis. For the purpose of testing, the two kinds of tests administered at each test level include the WARRT (Word Acquisition, Recognition, and Retention Test) and the CCPT (Cloze Comprehension Passage Test). The results of the study revealed that there are significant differences in the scores obtained between the pre-tests, and the post–tests and there are no correlations in the scores obtained as well. This implies that the keyword strategy has effectively enhanced the acquisition of the lexical items studied.

Keywords: keyword, lexical, semantics, strategy

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Authors: Qifei Jing, Vadim V. Silberschmidt, Lin Li, ZhiLi Dong

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Graphene oxide (GO) was chemically functionalized to prepare polyurethane (PU) composites with improved mechanical and thermal properties. In order to achieve a well exfoliated and stable GO suspension in an organic solvent (dimethylformamide, DMF), 4, 4′- methylenebis(phenyl isocyanate) and polycaprolactone diol, which were the two monomers for synthesizing PU, were selectively used to functionalize GO. The obtained functionalized GO (FGO) could form homogeneous dispersions in DMF solvent and the PU matrix, as well as provide a good compatibility with the PU matrix. The most efficient improvement of mechanical properties was achieved when 0.4 wt% FGO was added into the PU matrix, showing increases in the tensile stress, elongation at break and toughness by 34.2%, 27.6% and 64.5%, respectively, compared with those of PU. Regarding the thermal stability, PU filled with 1 wt% FGO showed the largest extent of improvement with T2% and T50% (the temperatures at which 2% and 50% weight-loss happened) 16 °C and 21 °C higher than those of PU, respectively. The significant improvement in both mechanical properties and thermal stability of FGO/PU composites should be attributed to the homogeneous dispersion of FGO in the PU matrix and strong interfacial interaction between them.

Keywords: composite, dispersion, graphene oxide, polyurethane

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Authors: Alaa Al-Mosawe, Riadh Al-Mahaidi

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Carbon fiber reinforced polymers have been wildly used to strengthen steel structural elements. Those structural elements are normally subjected to static, dynamic, fatigue loadings during their life time. CFRP laminate is one of the common methods to strengthen these structures under the subjected loads. A number of researches have been focused on the bond characteristics of CFRP sheets to steel members under static, dynamic and fatigue loadings. There is a lack in understanding the behavior of the CFRP laminates under impact loading. This paper is showing the effect of high load rate on this bond. CFRP laminate CFK 150/2000 was used to strengthen steel joint by using Araldite 420 epoxy. The results showed that applying high load rate has a significant effect on the bond strength while a little influence on the effective bond length.

Keywords: adhesively bonded joints, bond strength, CFRP laminate, impact tensile loading

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Authors: Yildiz Erdoganoglu, Unzile Tunc

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The aim of this study was to determine the relationship of body, upper extremity, lower extremity endurance, and core functionality with body perception and self-esteem in individuals who applied for a bodybuilding exercise program. Forty volunteer male subjects who underwent bodybuilding exercises for one year or more were included in the study. After obtaining demographic information of the individuals, trunk endurance was evaluated by curl-up and modified Sorensen test, upper extremity endurance by push-up test, lower extremity endurance by repeated squat test, core functionalities by single-leg wall sitting and repeated single-leg squatting tests. body perception, body image perception scale, and self-esteem were evaluated with Rosenberg self-esteem scale. The mean age of the individuals was 25.60 ± 4.70 years, mean exercise time was 22.47 ± 34.60 months. At the end of the study, body perception was low, and self-esteem was moderate. There was no significant relationship between abdominal endurance, back extensor endurance, upper extremity, and lower extremity endurance, core functionality, and body perception (p > 0.05). Also, there was no significant relationship between abdominal extensor, back extensor, upper extremity and lower extremity endurance, core functionality, and self-esteem (p > 0.05). The body, upper and lower extremity endurance, and core functionality of bodybuilders did not have any effect on body perception and self-esteem, suggesting that these individuals did not contribute positively to their efforts to improve their body perception and self- esteem.

Keywords: body endurance, body perception, core functionality, self esteem

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Authors: Prachi Choudhary, Jai Gopal Sharma

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Microbial cultures determine the type of organism, its abundance in the tested sample, or both. It is one of the primary diagnostic methods of microbiology. It is used to determine the cause of infectious disease by letting the agent multiply in a predetermined medium. Different bacteria produce colonies that may be very distinct from the bacterial species that produced them. To culture any pathogen or microorganism, we should first know about the types of media used in microbiology for culturing. Sometimes sub culturing is also done in various microorganisms if some mixed growth is seen in culture. Nearly 3 types of culture media based on consistency – solid, semi-solid, and liquid (broth) media; are further explained in the report. Then, The Five I's approach is a method for locating, growing, observing, and characterizing microorganisms, including inoculation and incubation. Isolation, inspection, and identification. For identification of bacteria, we have to culture the sample like urine, sputum, blood, etc., on suitable media; there are different methods of culturing the bacteria or microbe like pour plate method, streak plate method, swabbing by needle, pipetting, inoculation by loop, spreading by spreader, etc. After this, we see the bacterial growth after incubation of 24 hours, then according to the growth of bacteria antibiotics susceptibility test is conducted; this is done for sensitive antibiotics or resistance to that bacteria, and also for knowing the name of bacteria. Various methods like the dilution method, disk diffusion method, E test, etc., do antibiotics susceptibility tests. After that, various medicines are provided to the patients according to antibiotic sensitivity and resistance.

Keywords: inoculation, incubation, isolation, antibiotics suspectibility test, characterizing

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Authors: Habib Shaban

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Nanocomposites of isotactic polypropylene (iPP) and date wood fiber were prepared after modification of the host matrix by reactive extrusion grafting of maleic anhydride. Chemical and mechanical treatment of date wood flour (WF) was conducted to obtain nanocrystalline cellulose. Layered silicates (clay) were partially intercalated with date wood fiber, and the modified layered silicate was used as filler in the PP matrix via a melt-blending process. The tensile strength of composites prepared from wood fiber modified clay was greater than that of the iPP-clay and iPP-WF composites at a 6% filler concentration, whereas deterioration of mechanical properties was observed when clay and WF were used alone for reinforcement. The dispersion of the filler in the matrix significantly decreased after clay modification with cellulose at higher concentrations, as shown by X-ray diffraction (XRD) data.

Keywords: nanocomposites, isotactic polypropylene, date wood flour, intercalated, melt-blending

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Authors: Helen Ngozi Ibe, Chimmuanya Ezere

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The study investigated the effect of Question Answer Relationships (QARs) in science reading on secondary school students’ achievement in Biology in Owerri Education Zone II of Imo State. The study adopted a quasi-experimental design and was guided by two research questions and two hypotheses. The sample comprised of 67 SS2 Biology students. The sample was drawn using random sampling technique. One researcher made instrument titled: Biology Achievement Test (BAT) was used for collecting the data of the study. The reliability of the instrument was established using Kuder Richardson formula (KR-20) which yielded a reliability index of 0.85 and Cronbach alpha for the BSIRS with an index of 0.71. Research questions were answered using mean and standard deviation. T-test statistics was used to test the hypotheses at 0.05 level of significance. The major findings are that students exposed to QARs strategy in science reading had higher achievement mean scores in biology than students in the control group; there is no significant difference between the achievement mean scores of male and female students exposed to QARs. The researchers recommended that science teachers should teach students the Question Answer Relationship reading strategy and that science students should endeavour to use the question - answer relationship reading strategy in classroom and individual science reading in order to enhance high academic achievement in the subjects being read.

Keywords: academic achievement, biology, science reading, question-answer relationship

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Authors: Pooja Rani, G. S. Mahapatra, S. K. Pandey

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In this paper, we propose a novel approach of Neural Network and Particle Swarm Optimization methods for software reliability prediction. We first explain how to apply compound function in neural network so that we can derive a Flexible Logistic (S-shaped) Growth Curve (FLGC) model. This model mathematically represents software failure as a random process and can be used to evaluate software development status during testing. To avoid trapping in local minima, we have applied Particle Swarm Optimization method to train proposed model using failure test data sets. We drive our proposed model using computational based intelligence modeling. Thus, proposed model becomes Neuro-Particle Swarm Optimization (NPSO) model. We do test result with different inertia weight to update particle and update velocity. We obtain result based on best inertia weight compare along with Personal based oriented PSO (pPSO) help to choose local best in network neighborhood. The applicability of proposed model is demonstrated through real time test data failure set. The results obtained from experiments show that the proposed model has a fairly accurate prediction capability in software reliability.

Keywords: software reliability, flexible logistic growth curve model, software cumulative failure prediction, neural network, particle swarm optimization

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Authors: S. Jahangir, S. H. I. Jaffery, M. Khan, Z. Zareef, A. Yar, A. Mubashir, S. Butt, L. Ali

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In this work, drilling responses and behavior of MMC was investigated in Al-Mg2Si composites. For the purpose Al-15% wt. Mg2Si, was selected from the hypereutectic region of Al- Mg2Si phase diagram. Based on hardness and tensile strength, drill bit of appropriate material and morphology was selected. The performance of different drill bits of different morphology and material was studied and analysed using experimental data. For theoretical calculations of axial thrust force and required power calculation, material factor “K” was obtained from different data charts and at the same time cutting forces (drilling forces) were practically obtained using a Peizo electric force dynamometer. These results show the role of reinforcement particles on the machinability of MMCs and provide a useful guide for a better control and optimized drilling parameters for the drilling process. Furthermore, in this work, comparison of MMC with non -reinforced Aluminum Alloy regarding drilling operation was also studied.

Keywords: drilling, metal matrix composite (MMC), cutting forces, thrust force

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Authors: Sugene Kim

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The English articles are taught as a binary system based on nominal countability and definiteness. Despite the detailed rules of prescriptive grammar, it has been consistently reported in the literature that their correct usage is extremely difficult to master even for advanced learners of English as a second language (ESL) or a foreign language (EFL). Given that an English sentence (except for an imperative) cannot be constructed without a noun, which is always paired with one of the indefinite, definite, and zero articles; it is essential to understand specifically what causes ESL/EFL learners to misuse them. To that end, this study examined EFL learners’ article use employing a one-group pre–post-test design. Forty-three Korean college students received instruction on correct English article usage for two 75-minute classes employing the binary schema set up for the study. They also practiced in class how to apply the rules as instructed. Then, the participants were assigned a forced-choice elicitation task, which was also used as a pre-test administered three months prior to the instruction. Unlike the pre-test on which they only chose the correct article for each of the 40 items, the post-instruction task additionally asked them to give written accounts of their decision-making procedure to choose the article as they did. The participants’ performance was scored manually by checking whether the answer given is correct or incorrect, and their written comments were first categorized using thematic analysis and then ranked by frequency. The analyses of the performance on the two tasks and the written think-aloud data suggested that EFL learners exhibit fluctuation between specificity and definiteness, overgeneralizing the use of the definite article for almost all cataphoric references. It was apparent that they have trouble distinguishing from the two concepts possibly because the former is almost never introduced in the grammar books or classes designed for ESL/EFL learners. Particularly, most participants were found to be ignorant of the possibility of using nouns as [+specific, –definite]. Not surprisingly, the correct answer rates for such nouns averaged out at 33% and 46% on the pre- and post-tests, respectively, which narrowly reach half the overall mean correct answer rates of 65% on the pre-test and 81% on the post-test. In addition, correct article use for specific indefinites was most impermeable to instruction when compared with nouns used as [–specific, –definite] or [± specific, +definite]. Such findings underline the necessity for expanding the binary schema to a ternary form that incorporates the specificity feature, albeit not morphologically marked in the English language.

Keywords: countability, definiteness, English articles, specificity, ternary system

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Authors: Veronika Přivřelová

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Well-designed composite steel and concrete structures highlight the good material properties and lower the deficiencies of steel and concrete, in particular they make use of high tensile strength of steel and high stiffness of concrete. The most common composite steel and concrete structure is a simply supported beam, which concrete slab transferring the slab load to a beam is connected to the steel cross-section. The aim of this paper is to find the most adequate numerical model of a simply supported composite beam with the cross-sectional and material parameters based on the results of a processed parametric study and numerical analysis. The paper also evaluates the suitability of using compact concrete with the lightweight aggregates for composite steel and concrete beams. The most adequate numerical model will be used in the resent future to compare the results of laboratory tests.

Keywords: composite beams, high-performance concrete, high-strength steel, lightweight concrete slab, modeling

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Authors: Tariq Ali Gujar, Anita Hökelmann

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Postural balance plays essential role throughout life in daily activities. Somatosensory, visual and vestibular inputs play the fundamental role in maintaining body equilibrium to balance the posture. The aim of this study was to find out electroencephalography (EEG) responses during balance activity of young people during Sensory Organization Balance Test. The outcome of this study will help to create the fitness and neurorehabilitation plan. 25 young people (25 ± 3.1 years) have been analyzed on Balance Master NeuroCom® with the coupling of Brain Vision 32 electrode wireless EEG system during the Sensory Organization Test. From the results it has been found that the balance score of samples is significantly higher under the influence of somatosensory input as compared to visual and vestibular input (p < 0.05). The EEG between somatosensory and visual input to balance the posture showed significantly higher (p < 0.05) alpha and beta activities during somatosensory input in somatosensory, attention and visual functions of the cortex whereas executive and motor functions of the cerebral cortex showed significantly higher (p < 0.05) alpha EEG activity during the visual input. The results suggest that somatosensory and attention function of the cerebral cortex has alpha and beta activity, respectively high during somatosensory and vestibular input in maintaining balance. In patients with balance impairments both physical and cognitive training, including neurofeedback will be helpful to improve balance abilities.

Keywords: balance, electroencephalography activity, somatosensory, visual, vestibular

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Authors: Jean Yves Trepanier, Sami Ammar, Sagnik Banik

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Lattice Boltzmann Method has been advantageous in simulating complex boundary conditions and solving for fluid flow parameters by streaming and collision processes. This paper includes the study of three different test cases in a confined domain using the method of the Lattice Boltzmann model. 1. An SRT (Single Relaxation Time) approach in the Lattice Boltzmann model is used to simulate Lid Driven Cavity flow for different Reynolds Number (100, 400 and 1000) with a domain aspect ratio of 1, i.e., square cavity. A moment-based boundary condition is used for more accurate results. 2. A Thermal Lattice BGK (Bhatnagar-Gross-Krook) Model is developed for the Rayleigh Benard convection for both test cases - Horizontal and Vertical Temperature difference, considered separately for a Boussinesq incompressible fluid. The Rayleigh number is varied for both the test cases (10^3 ≤ Ra ≤ 10^6) keeping the Prandtl number at 0.71. A stability criteria with a precise forcing scheme is used for a greater level of accuracy. 3. The phase change problem governed by the heat-conduction equation is studied using the enthalpy based Lattice Boltzmann Model with a single iteration for each time step, thus reducing the computational time. A double distribution function approach with D2Q9 (density) model and D2Q5 (temperature) model are used for two different test cases-the conduction dominated melting and the convection dominated melting. The solidification process is also simulated using the enthalpy based method with a single distribution function using the D2Q5 model to provide a better understanding of the heat transport phenomenon. The domain for the test cases has an aspect ratio of 2 with some exceptions for a square cavity. An approximate velocity scale is chosen to ensure that the simulations are within the incompressible regime. Different parameters like velocities, temperature, Nusselt number, etc. are calculated for a comparative study with the existing works of literature. The simulated results demonstrate excellent agreement with the existing benchmark solution within an error limit of ± 0.05 implicates the viability of this method for complex fluid flow problems.

Keywords: BGK, Nusselt, Prandtl, Rayleigh, SRT

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Authors: Aimen Mohamed Almaloul

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The main focus of this study is investigating the interference of Arabic in the use of English prepositions by Libyan university students. Prepositions in the tests used in the study were categorized, according to their relation to Arabic, into similar Arabic and English prepositions (SAEP), dissimilar Arabic and English prepositions (DAEP), Arabic prepositions with no English counterparts (APEC), and English prepositions with no Arabic counterparts (EPAC). The subjects of the study were the first year university students of the English department, Sabrata Faculty of Arts, Azzawia University; both males and females, and they were 100 students. The basic tool for data collection was a test of English prepositions; students are instructed to fill in the blanks with the correct prepositions and to put a zero (0) if no preposition was needed. The test was then handed to the subjects of the study. The test was then scored and quantitative as well as qualitative results were obtained. Quantitative results indicated the number, percentages and rank order of errors in each of the categories and qualitative results indicated the nature and significance of those errors and their possible sources. Based on the obtained results the researcher could detect that students made more errors in the EPAC category than the other three categories and these errors could be attributed to the lack of knowledge of the different meanings of English prepositions. This lack of knowledge forced the students to adopt what is called the strategy of transfer.

Keywords: foreign language acquisition, foreign language learning, interference system, interlanguage system, mother tongue interference

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Authors: Fahed Alrshoudi

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Saudi Arabia is ranked the third of the largest suppliers of Dates worldwide (about 28.5 million palm trees), producing more than 2 million tons of dates yearly. These trees produce large quantity of dates palm seeds (DPS) which can be considered literally as a waste. The date seeds are stiff, therefore, it is possible to utilize DPS as coarse aggregates in lightweight concrete for certain structural applications and to participate at reusing the waste. The use of DPS as coarse aggregate in concrete can be an alternative choice as a partial replacement of the stone aggregates (SA). This paper reports the influence of partially replaced stone aggregates with DPS on the hardened properties of concrete performance. Based on the experimental results, the DPS has the potential use as an acceptable alternative aggregates in producing structural lightweight concrete members, instead of stone aggregates.

Keywords: compressive strength, tensile Strength, date palm seeds, aggregate

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Authors: S. A. N. Danushka, T. A. Weerasinghe

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The diverse necessities of instruction could be addressed effectively with the support of new dimensions of ICT integrated learning such as blended learning –which is a combination of face-to-face and online instruction which ensures greater flexibility in student learning and congruity of course delivery. As blended learning has been the ‘new normality' in education, many experimental and quasi-experimental research studies provide ample of evidence on its successful implementation in many fields of studies, but it is hard to justify whether blended learning could work similarly in the delivery of technology-teacher development programmes (TTDPs). The present study is bound with the particular research uncertainty, and having considered existing research approaches, the study methodology was set to decide the efficient instructional strategies for flipped classroom learning in TTDPs. In a quasi-experimental pre-test and post-test design with a mix-method research approach, the major study objective was tested with two heterogeneous samples (N=135) identified in a virtual learning environment in a Sri Lankan university. Non-randomized informal ‘before-and-after without control group’ design was employed, and two data collection methods, identical pre-test and post-test and Likert-scale questionnaires were used in the study. Selected two instructional strategies, self-directed learning (SDL) and self-regulated learning (SRL), were tested in an appropriate instructional framework with two heterogeneous samples (pre-service and in-service teachers). Data were statistically analyzed, and an efficient instructional strategy was decided via t-test, ANOVA, ANCOVA. The effectiveness of the two instructional strategy implementation models was decided via multiple linear regression analysis. ANOVA (p < 0.05) shows that age, prior-educational qualifications, gender, and work-experiences do not impact on learning achievements of the two diverse groups of learners through the instructional strategy is changed. ANCOVA (p < 0.05) analysis shows that SDL is efficient for two diverse groups of technology-teachers than SRL. Multiple linear regression (p < 0.05) analysis shows that the staged self-directed learning (SSDL) model and four-phased model of motivated self-regulated learning (COPES Model) are efficient in the delivery of course content in flipped classroom learning.

Keywords: COPES model, flipped classroom learning, self-directed learning, self-regulated learning, SSDL model

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Authors: N. E Okoligwe, Okezie A. Ihugba

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Few scholars disagrees that electricity consumption is an important supporting factor for economy growth. However, the relationship between electricity consumption and economy growth has different manifestation in different countries according to previous studies. This paper examines the causal relationship between electricity consumption and economic growth for Nigeria. In an attempt to do this, the paper tests the validity of the modernization or depending hypothesis by employing various econometric tools such as Augmented Dickey Fuller (ADF) and Johansen Co-integration test, the Error Correction Mechanism (ECM) and Granger Causality test on time series data from 1971-2012. The Granger causality is found not to run from electricity consumption to real GDP and from GDP to electricity consumption during the year of study. The null hypothesis is accepted at the 5 per cent level of significance where the probability value (0.2251 and 0.8251) is greater than five per cent level of significance because both of them are probably determined by some other factors like; increase in urban population, unemployment rate and the number of Nigerians that benefit from the increase in GDP and increase in electricity demand is not determined by the increase in GDP (income) over the period of study because electricity demand has always been greater than consumption. Consequently; the policy makers in Nigeria should place priority in early stages of reconstruction on building capacity additions and infrastructure development of the electric power sector as this would force the sustainable economic growth in Nigeria.

Keywords: economic growth, electricity consumption, error correction mechanism, granger causality test

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Authors: Candra Irawan, David Yudianto, Ahsanu Nadiyya, Dewi Anna Br Sitepu, Hanafi, Erna Styani

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Jelly drink was produced from a combination of both natural and synthetic materials, such as acesulfame potassium (acesulfame-K) as synthetic sweetener material. Acesulfame-K content in jelly drink could be determined by High-Performance Liquid Chromatography (HPLC), but this method needed validation due to having a change on the reagent addition step which skips the carrez addition and comparison of mix mobile phase (potassium dihydrogen phosphate and acetonitrile) with ratio from 75:25 to 90:10 to be more efficient and cheap. This study was conducted to evaluate the performance of determination method for acesulfame-K content in the jelly drink by HPLC. The method referred to Deutsches Institut fur Normung European Standard International Organization for Standardization (DIN EN ISO):12856 (1999) about Foodstuffs, Determination of acesulfame-K, aspartame and saccharin. The result of the correlation coefficient value (r) on the linearity test was 0.9987 at concentration range 5-100 mg/L. Detection limit value was 0.9153 ppm, while the quantitation limit value was 1.1932 ppm. The recovery (%) value on accuracy test for sample concentration by spiking 100 mg/L was 102-105%. Relative Standard Deviation (RSD) value for precision and homogenization tests were 2.815% and 4.978%, respectively. Meanwhile, the comparative and stability tests were tstat (0.136) < ttable (2.101) and |µ1-µ2| (1.502) ≤ 0.3×CV Horwitz. Obstinacy test value was tstat < ttable. It can be concluded that the HPLC  method for the determination of acesulfame-K in jelly drink product by HPLC has been valid and can be used for analysis with good performance.

Keywords: acesulfame-K, jelly drink, HPLC, validation

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Authors: Herminio Martínez-García, Juan Gámiz, Yolanda Bolea, Antoni Grau

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This article presents an interactive system for data acquisition in vehicle testing according to the test process defined in automotive directive 2004/104/EC. The project has been designed and developed by authors for the Spanish company Applus-LGAI. The developed project will result in a new process, which will involve the creation of braking cycle test defined in the aforementioned automotive directive. It will also allow the analysis of new vehicle features that was not feasible, allowing an increasing interaction with the vehicle. Potential users of this system in the short term will be vehicle manufacturers and in a medium term the system can be extended to testing other automotive components and EMC tests.

Keywords: automotive process, data acquisition system, electromagnetic compatibility (EMC) testing, European Directive 2004/104/EC

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Authors: Hussain Al-Baghli

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The Hamburg Wheel Tracking Test (HWTT) was conducted to evaluate the resistance to moisture damage of two asphalt mixtures: an optimized rubberized asphalt mixture and an HMA mix with anti-stripping additives. The mixtures were subjected to varying numbers of moisture conditioning cycles and then tested for rutting depth. The results showed that the optimized rubberized asphalt mixture met the requirements for medium to heavy traffic in accordance with Kuwait's Ministry of Public Works specification. The number of moisture conditioning cycles did not significantly impact rutting development for the rubberized asphalt. The HMA asphalt samples showed a significant reduction in strength and did not satisfy the HWTT criteria after the moisture conditioning cycles.

Keywords: rubberized asphalt, Hamburg wheel tracking, antistripping, moisture conditioning

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Authors: Fredrik Hartwig, Peter Lindberg

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In 2004, the International Accounting Standards Board (IASB) issued new accounting standards for impairment testing of goodwill. IFRS 3 Business Combinations and IAS 36 Impairment of Assets prohibited amortization of acquired goodwill and instead required companies to test goodwill for impairment annually or more often if necessary. The goodwill impairment test is based on management’s judgement and estimations, making the impairment-only-approach subjective and unreliable. Management can use the discretion opportunistically by managing goodwill impairments. The IASB’s remedy to the reliability problem has been to demand transparent financial reports. IAS 36 paragraph 134 requires detailed disclosures regarding the impairment test in order to make potentially unreasonable assumptions and estimations visible. The disclosure requirements should thus (in theory) make it more difficult for management to ‘choose’ assumptions and estimations that suit an agenda. Whether the requirement to disclose detailed disclosures regarding the impairment test leads to less opportunism is however an empirical question. This work analyses whether one of the required disclosures in IAS 36 paragraph 134, the reported discount rate, differs from an independently estimated risk-adjusted discount rate. Estimates of discount rates that are either lower or higher than the independently estimated discount rate are here defined as opportunism. In the former case - i.e. when the reported discount rate is lower - the objective may be to avoid profit reducing impairment charges. In the latter case - i.e. when the reported discount rate is higher - the objective may be to reduce profits or take ‘big baths’. This paper differs in one important respect from previous similar studies, the majority of which are based on purely descriptive statistics; we use multivariate regression analysis to analyze what factors affect deviations between disclosed discount rates and independently estimated discount rates. The sample consists of Swedish and Finnish listed companies. Swedish and Finnish listed companies are analysed since the accounting oversight bodies differ between the two countries. The results show that discount rate deviations in Swedish and Finnish listed companies are significantly related to accounting oversight, size and industry but not financial risk, business risk and goodwill intensity.

Keywords: discount rate, manipulation, goodwill impairment test, disclosures

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Authors: Turan Cetinkaya, Abdurrahman Kırtepe

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The aim of this study is to determine the relation of the level attitudes toward teaching as a profession to various variables of the students in physical education and sports departments. 277 students who are studying at the departments of physical education and sports teaching, sports management and coaching in Ahi Evran University, College of Physical Education and Sports participated to the research. Personal information tool and teaching profession scale consisting 34 items were used as data collection tool in the research. Distribution, frequency, t test and anova test were used in comparison of the related data. As a result of statistical analysis, attitudes toward teaching as a profession levels do not differ according to gender, but significant differences were detected in the exercise regularly and department.

Keywords: teaching profession, attitude, physical education and sports students, university students

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Authors: Sujosh Nandi, Proshanta Guha

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Synthetic plastics are preferred for food packaging due to high strength, stretch-ability, good water vapor and gas barrier properties, transparency and low cost. However, environmental pollution generated by these synthetic plastics is a major concern of modern human civilization. Therefore, use of biodegradable polymers as a substitute for synthetic non-biodegradable polymers are encouraged to be used even after considering drawbacks related to mechanical and barrier properties of the films. Starch is considered one of the potential raw material for the biodegradable polymer, encounters poor water barrier property and mechanical properties due to its hydrophilic nature. That apart, recrystallization of starch molecules occurs during aging which decreases flexibility and increases elastic modulus of the film. The recrystallization process can be minimized by blending of other hydrocolloids having similar structural compatibility, into the starch matrix. Therefore, incorporation of guar gum having a similar structural backbone, into the starch matrix can introduce a potential film into the realm of biodegradable polymer. However, hydrophilic nature of both starch and guar gum, water barrier property of the film is low. One of the prospective solution to enhance this could be modification of the potato starch/guar gum (PSGG) composite film using cross-linker. Over the years, several cross-linking agents such as phosphorus oxychloride, sodium trimetaphosphate, etc. have been used to improve water vapor permeability (WVP) of the films. However, these chemical cross-linking agents are toxic, expensive and take longer time to degrade. Therefore, naturally available carboxylic acid (tartaric acid, malonic acid, succinic acid, etc.) had been used as a cross-linker and found that water barrier property enhanced substantially. As per our knowledge, no works have been reported with tartaric acid and succinic acid as a cross-linking agent blended with the PSGG films. Therefore, the objective of the present study was to examine the changes in water vapor barrier property and mechanical properties of the PSGG films after cross-linked with tartaric acid (TA) and succinic acid (SA). The cross-linkers were blended with PSGG film-forming solution at four different concentrations (4, 8, 12 & 16%) and cast on teflon plate at 37°C for 20 h. From the fourier-transform infrared spectroscopy (FTIR) study of the developed films, a band at 1720cm-1 was observed which is attributed to the formation of ester group in the developed films. On the other hand, it was observed that tensile strength (TS) of the cross-linked film decreased compared to non-cross linked films, whereas strain at break increased by several folds. Moreover, the results depicted that tensile strength diminished with increasing the concentration of TA or SA and lowest TS (1.62 MPa) was observed for 16% SA. That apart, maximum strain at break was also observed for TA at 16% and the reason behind this could be a lesser degree of crystallinity of the TA cross-linked films compared to SA. However, water vapor permeability of succinic acid cross-linked film was reduced significantly, but it was enhanced significantly by addition of tartaric acid.

Keywords: cross linking agent, guar gum, organic acids, potato starch

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Authors: Sadegh Marzban, Mohamad Sobhan Sheikh Andalibi, Farnaz Ghassemi, Farzad Towhidkhah

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Parkinson's disease (PD), which is characterized by the tremor at rest, rigidity, akinesia or bradykinesia and postural instability, affects the quality of life of involved individuals. The concept of a fractal is most often associated with irregular geometric objects that display self-similarity. Fractal dimension (FD) can be used to quantify the complexity and the self-similarity of an object such as tremor. In this work, we are aimed to propose a new method for evaluating hyperkinetic movements such as tremor, by using the FD and other correlated parameters in patients who are suffered from PD. In this study, we used 'the tremor data of Physionet'. The database consists of fourteen participants, diagnosed with PD including six patients with high amplitude tremor and eight patients with low amplitude. We tried to extract features from data, which can distinguish between patients before and after medication. We have selected fractal dimensions, including correlation dimension, box dimension, and information dimension. Lilliefors test has been used for normality test. Paired t-test or Wilcoxon signed rank test were also done to find differences between patients before and after medication, depending on whether the normality is detected or not. In addition, two-way ANOVA was used to investigate the possible association between the therapeutic effects and features extracted from the tremor. Just one of the extracted features showed significant differences between patients before and after medication. According to the results, correlation dimension was significantly different before and after the patient's medication (p=0.009). Also, two-way ANOVA demonstrates significant differences just in medication effect (p=0.033), and no significant differences were found between subject's differences (p=0.34) and interaction (p=0.97). The most striking result emerged from the data is that correlation dimension could quantify medication treatment based on tremor. This study has provided a technique to evaluate a non-linear measure for quantifying medication, nominally the correlation dimension. Furthermore, this study supports the idea that fractal dimension analysis yields additional information compared with conventional spectral measures in the detection of poor prognosis patients.

Keywords: correlation dimension, non-linear measure, Parkinson’s disease, tremor

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Authors: Amar Sabih, James Nemes

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The occurrence of internal ductile failure within the Adiabatic Shear Band (ASB) in cold-headed products presents a significant barrier in the fast-expanding cold-heading (CH) industry. The presence of internal ductile failure in cold-headed products may lead to catastrophic fracture under tensile loads despite the ductile nature of the material causing expensive industrial recalls. Therefore, this paper presents a new workability criterion that uses stress instability as an indicator to accurately reveal the locus of initiation of internal ductile failures. The concept of the instability criterion is to use the stress ratio at failure as a weighting function to indicate the initiation of ductile failure inside the ASBs. This paper presents a comprehensive experimental, metallurgical, and finite element simulation study to calculate the material constants used in this criterion.

Keywords: adiabatic sher band, ductile failure, stress instability, workability criterion

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Authors: Nirupma Bhatti

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This empirical study was aimed to compare the effectiveness of Computer Assisted Instruction (CAI) and Conventional Method (CM) in attaining and retaining mathematical concepts. Instructional and measuring tools were developed for five units of Matrix Algebra, two of Calculus and five of Numerical Analysis. Reliability and validity of these tools were also examined in pilot study. Ninety undergraduates participated in this study. Pre-test – post-test equivalent – groups research design was used. SPSS v.16 was used for data analysis. Findings supported CAI as better mode of instruction for attainment and retention of basic mathematical concepts. Administrators should motivate faculty members to develop Computer Assisted Instructional Material (CAIM) in mathematics for higher education.

Keywords: attainment, CAI, CAIM, conventional method, retention

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Authors: Hafsat Mustapha Hanga

Abstract:

The purpose of the this study was to investigate the effect of broken home on students' academic performance. Therefore, it focused on academic performance and Parental care of the student from and intact home from a cognitive motivational perceptive. The broken and intact home and also to find out if they differ in parental care this is done by using 376 subjects out of the population of 21,378. The sample was obtained using stratified random sampling techniques as the population contained sub-groups the study design was ex-post facto. The data was collected using 3 kind of instruments. To test the first and second hypotheses. Junior secondary school placement examination result was obtained to test the academic performance of the boys fron broken home and boys from and boys from intact home and then girl from broken home and girls from intact home.T-Test was used in the analysis of first and second hypotheses. For the third hypotheses two different kind of questionnaires were developed, the first was used to identify student that are from broken home while the second was for testing parental care between the subject. Chi-square was used to analyze the third hypotheses. Alkh the three 3 hypotheses were tested and rejected and were all in favor of student from intact home. The study found that there was a significant difference in the academic performance of the boys from brokeb and boys from intact home. When boys from intact home better then those boys from broken home. It also reveals that a student from a intact from intact home receives good parental care, love and concern than those from broken home.on the strength of these findings the need to establish an institution which will help those parent who have parenting problems was stressed and also the need to foster. Home school partnership was also stressed and advocate.

Keywords: broken homes, academic performance, parental care, foster

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Authors: J. Gomez-Caturla, L. Quiles-Carrillo, J. Ivorra-Martinez, D. Garcia-Garcia, R. Balart

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The present work reports on the development of wood plastic composites based on biopolypropylene (BioPP) and mango peel flour (MPF) by extrusion and injection moulding processes. PP-g-IA and DCP have been used as a compatibilizer and as free radical initiators for reactive extrusion, respectively. Mechanical and morphological properties have been characterized in order to study the compatibility of the blends. The obtained results showed that DCP and PP-g-IA improved the stiffness of BioPP in terms of elastic modulus. Moreover, they positively increased the tensile strength and elongation at the break of the blends in comparison with the sample that only had BioPP and MPF in its composition, improving the affinity between both compounds. DCP and PP-g-IA even seem to have certain synergy, which was corroborated through FESEM analysis. Images showed that the MPF particles had greater adhesion to the polymer matrix when PP-g-IA and DCP were added. This effect was more intense when both elements were added, observing an almost inexistent gap between MPF particles and the BioPP matrix.

Keywords: biopolyproylene, compatibilization, mango peel flour, wood plastic composite

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Authors: K. Shyamnath, K. Suresh Kutty

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The purpose of the study was to find out the effect of three resistance training methods on performance-related variables of powerlifters. A total of forty male students (N=40) who had participated in Kannur University powerlifting championship were selected as subjects. The age group of the subjects ranged from 18 years old to 25 years old. The selected subjects were equally divided into four groups (n=10) of three experimental groups and a control group. The experimental Group I underwent traditional resistance training (TRTG), Group II underwent combined traditional resistance training and plyometrics (TRTPG), and Group III underwent combined traditional resistance training and resistance training with high rhythm (TRTHRG). Group IV acted as the control group (CG) receiving no training during the experimental period. The duration of the experimental period was sixteen weeks, five days per week. Powerlifting performance was assessed by the 1RM test in the squat, bench press and deadlift. Performance-related variables assessed were chest girth, arm girth, forearm girth, thigh girth, and calf girth. Pre-test and post-test were conducted a day before and two days after the experimental period on all groups. Analysis of covariance (ANCOVA) was applied to analyze the significant difference. The 0.05 level of confidence was fixed as the level of significance to test the F ratio obtained by the analysis of covariance. The result indicates that there is a significant effect of all the selected resistance training methods on the performance and selected performance-related variables of powerlifters. Combined traditional resistance training and plyometrics and combined traditional resistance training and resistance training with high rhythm proved better than the traditional resistance training in improving performance and selected performance-related variables of powerlifters. There was no significant difference between combined traditional resistance training and plyometrics and combined traditional resistance training and resistance training with high rhythm in improving performance and selected performance-related variables of powerlifters.

Keywords: girth, plyometrics, powerlifting, resistance training

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Authors: Scott Ashby, Emily Granger, Mark Connellan

Abstract:

Background: In-hospital management of Out-of-Hospital Cardiac Arrest (OHCA) is complex as the aetiologies are varied. Acute coronary angiography has been shown to improve outcomes for patients with coronary occlusion as the cause; however, these patients are difficult to identify. ECG results may help identify these patients, but the accuracy of this diagnostic test is under debate, and requires further investigation. Methods: Arrest and hospital management information was collated retrospectively for OHCA patients who presented to a single clinical site between 2009 and 2013. Angiography results were then collected and checked for significance with survival to discharge. The presence of a severe lesion (>70%) was then compared to categorised ECG findings, and the accuracy of the test was calculated. Results: 104 patients were included in this study, 44 survived to discharge, 52 died and 8 were transferred to other clinical sites. Angiography appears to significantly correlate with survival to discharge. ECG showed 54.8% sensitivity for detecting the presence of a severe lesion within the group that received angiography. A combined criterion including any ECG pathology showed 100% sensitivity and negative predictive value, however, a low specificity and positive predictive value. Conclusion: In the cohort investigated, ST elevation on ECG is not a sensitive enough screening test to be used to determine whether OHCA patients have coronary stenosis as the likely cause of their arrest, and more investigation into whether screening with a combined ECG criterion, or whether all patients should receive angiography routinely following OHCA is needed.

Keywords: out of hospital cardiac arrest, coronary angiography, resuscitation, emergency medicine

Procedia PDF Downloads 395