Search results for: comparative urbanism
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2739

Search results for: comparative urbanism

939 Microplastic Migration from Food Packaging on Cured Meat Products

Authors: Klytaimnistra Katsara, George Kenanakis, Eleftherios Alissandrakis, Vassilis M. Papadakis

Abstract:

In recent decades, microplastics (MPs) attracted the interest of the research community as the level of environmental plastic pollution has increased over the years. Through air inhalation and food consumption, MPs enter the human body, creating a series of possible health issues. The majority of MPs enter through the digestive tract; they migrate from the plastic packaging of the foodstuffs. Several plastics, such as Polyethylene (PE), are commonly used as food packaging material due to their preservation and storage capabilities. In this work, the surfaces of three different cured meat products with varied fat compositions were studied (bacon, mortadella, and salami) to determine the migration of MPs from plastic packaging. Micro-Raman spectroscopic measurements were performed in an experimental set lasting 28 days, where the meat samples were stored in vacuum-sealed low-density polyethylene (LDPE) pouches under refrigeration conditions at 4°C. Specific measurement days (0, 3, 9, 12, 15, and 28 days of storage) were chosen to obtain comparative results. Raman micro-spectroscopy was used to monitor the MPs migration, where the Raman spectral profile of LDPE first appeared on day 9 in Bacon, day 15 in Salami, and finally, on day 28 in Mortadella. All the meat samples on day 28 were tainted because a layer of bacterial outgrowth had developed on their surface. In conclusion, MP migration from food packaging to the surface of the cured meat samples was proven. To minimize the consumption of MPs in cured meat products that are stored in plastic packaging, a short period of storage time under refrigeration conditions is advised.

Keywords: cured meat, food packaging, low-density polyethylene, microplastic migration, micro-Raman spectroscopy

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938 Single Fly Over as a Solution to Congestion of Intersection Junction: Case Study of Jalan Jatingaleh Semarang

Authors: Rachmat Mudiyono, Siti Sumiati

Abstract:

In the next few years, traffic will happen most of the time. This was triggered by the growing rate of vehicles againts the road capacity which is not balance. All the time the congestion in the city of Semarang has been occured at peak hours. Congestion also occured in between Teuku Umar and Setia Budi road Jatingaleh because of a plot intersection (Kesatrian intersection, PLN intersection and Jatingaleh intersection) with the Toll Road. Jatingaleh is located in the southern city of Semarang which is a central meeting point between the upper and lower Semarang where the vehicle flows in through a combination of local current and regional traffic, and the flow of vehicles coming in and out from highway. The main cause of the problems that occurred in the area of Jatingaleh is due to the numbers of vehicles movement that occurs at the intersections. With the above issues, it is necessary to analyse the existing conditions and look into some solutions. Before carrying out an analysis of field surveys at peak hours for example morning (06:00 to 08:00 am) and for the afternoon (04:00 to 06:00 pm)should be conducted, then the number of vehicles is counted manually with “short-breakcounting” according to types of vehicles. From the analysis we found that the degree of saturation (DS) is 1.61 between Teuku Umar and Setia Budi road during the morning peak hours and 1.56 during the afternoon peak hours. This means that the capacity of the existing road is no longer able to accommodate the traffic flow. One of the solutions for the congestion that occurs at the intersection of Jatingaleh is to apply the efficiency of the intersection that is not in a plot with a Fly over, Underpass and the combination of Fly Over-Underpass. Base on the flow reduction calculation with 3 comparative modeling it shows that the Fly Over is the most technically efficient to be applied in this research.

Keywords: single fly over, congestion, intersection, interchange

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937 IoT and Deep Learning approach for Growth Stage Segregation and Harvest Time Prediction of Aquaponic and Vermiponic Swiss Chards

Authors: Praveen Chandramenon, Andrew Gascoyne, Fideline Tchuenbou-Magaia

Abstract:

Aquaponics offers a simple conclusive solution to the food and environmental crisis of the world. This approach combines the idea of Aquaculture (growing fish) to Hydroponics (growing vegetables and plants in a soilless method). Smart Aquaponics explores the use of smart technology including artificial intelligence and IoT, to assist farmers with better decision making and online monitoring and control of the system. Identification of different growth stages of Swiss Chard plants and predicting its harvest time is found to be important in Aquaponic yield management. This paper brings out the comparative analysis of a standard Aquaponics with a Vermiponics (Aquaponics with worms), which was grown in the controlled environment, by implementing IoT and deep learning-based growth stage segregation and harvest time prediction of Swiss Chards before and after applying an optimal freshwater replenishment. Data collection, Growth stage classification and Harvest Time prediction has been performed with and without water replenishment. The paper discusses the experimental design, IoT and sensor communication with architecture, data collection process, image segmentation, various regression and classification models and error estimation used in the project. The paper concludes with the results comparison, including best models that performs growth stage segregation and harvest time prediction of the Aquaponic and Vermiponic testbed with and without freshwater replenishment.

Keywords: aquaponics, deep learning, internet of things, vermiponics

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936 Assessment of Breeding Soundness by Comparative Radiography and Ultrasonography of Rabbit Testes

Authors: Adenike O. Olatunji-Akioye, Emmanual B Farayola

Abstract:

In order to improve the animal protein recommended daily intake of Nigerians, there is an upsurge in breeding of hitherto shunned food animals one of which is the rabbit. Radiography and ultrasonography are tools for diagnosing disease and evaluating the anatomical architecture of parts of the body non-invasively. As the rabbit is becoming a more important food animal, to achieve improved breeding of these animals, the best of the species form a breeding stock and will usually depend on breeding soundness which may be evaluated by assessment of the male reproductive organs by these tools. Four male intact rabbits weighing between 1.2 to 1.5 kg were acquired and acclimatized for 2 weeks. Dorsoventral views of the testes were acquired using a digital radiographic machine and a 5 MHz portable ultrasound scanner was used to acquire images of the testes in longitudinal, sagittal and transverse planes. Radiographic images acquired revealed soft tissue images of the testes in all rabbits. The testes lie in individual scrotal sacs sides on both sides of the midline at the level of the caudal vertebrae and thus are superimposed by caudal vertebrae and the caudal limits of the pelvic girdle. The ultrasonographic images revealed mostly homogenously hypoechogenic testes and a hyperechogenic mediastinum testis. The dorsal and ventral poles of the testes were heterogeneously hypoechogenic and correspond to the epididymis and spermatic cord. The rabbit is unique in the ability to retract the testes particularly when stressed and so careful and stressless handling during the procedures is of paramount importance. The imaging of rabbit testes can be safely done using both imaging methods but ultrasonography is a better method of assessment and evaluation of soundness for breeding.

Keywords: breeding soundness, rabbit, radiography, ultrasonography

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935 Bio-Surfactant Production and Its Application in Microbial EOR

Authors: A. Rajesh Kanna, G. Suresh Kumar, Sathyanaryana N. Gummadi

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There are various sources of energies available worldwide and among them, crude oil plays a vital role. Oil recovery is achieved using conventional primary and secondary recovery methods. In-order to recover the remaining residual oil, technologies like Enhanced Oil Recovery (EOR) are utilized which is also known as tertiary recovery. Among EOR, Microbial enhanced oil recovery (MEOR) is a technique which enables the improvement of oil recovery by injection of bio-surfactant produced by microorganisms. Bio-surfactant can retrieve unrecoverable oil from the cap rock which is held by high capillary force. Bio-surfactant is a surface active agent which can reduce the interfacial tension and reduce viscosity of oil and thereby oil can be recovered to the surface as the mobility of the oil is increased. Research in this area has shown promising results besides the method is echo-friendly and cost effective compared with other EOR techniques. In our research, on laboratory scale we produced bio-surfactant using the strain Pseudomonas putida (MTCC 2467) and injected into designed simple sand packed column which resembles actual petroleum reservoir. The experiment was conducted in order to determine the efficiency of produced bio-surfactant in oil recovery. The column was made of plastic material with 10 cm in length. The diameter was 2.5 cm. The column was packed with fine sand material. Sand was saturated with brine initially followed by oil saturation. Water flooding followed by bio-surfactant injection was done to determine the amount of oil recovered. Further, the injection of bio-surfactant volume was varied and checked how effectively oil recovery can be achieved. A comparative study was also done by injecting Triton X 100 which is one of the chemical surfactant. Since, bio-surfactant reduced surface and interfacial tension oil can be easily recovered from the porous sand packed column.

Keywords: bio-surfactant, bacteria, interfacial tension, sand column

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934 Reactivity of Clay Minerals of the Hydrocarbon Reservoir Rocks and the Effect of Zeolites on Operation and Production Costs That the Oil Industry in the World Assumes

Authors: Carlos Alberto Ríos Reyes

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Traditionally, clays have been considered as one of the main problems in the flow of fluids in hydrocarbon reservoirs. However, there is not known the significance of zeolites formed from the reactivity of clays and their effect not only on the costs of operations carried out by the oil industry in the world but also on production. The present work focused on understanding the interaction between clay minerals with brines and alkaline solutions used in the oil industry. For this, a comparative study was conducted where the reaction of sedimentary rocks under laboratory conditions was examined. Original and treated rocks were examined by X-ray powder diffraction (XRPD) and Scanning Electron Microscopy (SEM) to determine the changes that these rocks underwent upon contact with fluids of variable chemical composition. As a result, zeolite Linde Type A (LTA), sodalite (SOD), and cancrinite (CAN) can be formed after experimental work, which coincided with the dissolution of kaolinite and smectite. Results reveal that the Oil Industry should invest efforts and focus its gaze to understand at the pore scale the problem that could arise as a consequence of the clay-fluid interaction in hydrocarbon reservoir rocks due to the presence of clays in their porous system, as well as the formation of zeolites, which are better hydrocarbon absorbents. These issues could be generating losses in world production. We conclude that there is a critical situation that may be occurring in the stimulation of hydrocarbon reservoirs, where real solutions are necessary not only for the formulation of more efficient and effective injection fluids but also to contribute to the improvement of production and avoid considerable losses in operating costs.

Keywords: clay minerals, zeolites, rock-fluid interaction, experimental work, reactivity

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933 Time-Domain Analysis Approaches of Soil-Structure Interaction: A Comparative Study

Authors: Abdelrahman Taha, Niloofar Malekghaini, Hamed Ebrahimian, Ramin Motamed

Abstract:

This paper compares the substructure and direct methods for soil-structure interaction (SSI) analysis in the time domain. In the substructure SSI method, the soil domain is replaced by a set of springs and dashpots, also referred to as the impedance function, derived through the study of the behavior of a massless rigid foundation. The impedance function is inherently frequency dependent, i.e., it varies as a function of the frequency content of the structural response. To use the frequency-dependent impedance function for time-domain SSI analysis, the impedance function is approximated at the fundamental frequency of the structure-soil system. To explore the potential limitations of the substructure modeling process, a two-dimensional reinforced concrete frame structure is modeled using substructure and direct methods in this study. The results show discrepancies between the simulated responses of the substructure and the direct approaches. To isolate the effects of higher modal responses, the same study is repeated using a harmonic input motion, in which a similar discrepancy is still observed between the substructure and direct approaches. It is concluded that the main source of discrepancy between the substructure and direct SSI approaches is likely attributed to the way the impedance functions are calculated, i.e., assuming a massless rigid foundation without considering the presence of the superstructure. Hence, a refined impedance function, considering the presence of the superstructure, shall be developed. This refined impedance function is expected to significantly improve the simulation accuracy of the substructure approach for structural systems whose behavior is dominated by the fundamental mode response.

Keywords: direct approach, impedance function, soil-structure interaction, substructure approach

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932 Twenty-Five Polymorphic Microsatellite Loci Used To Genotype Some Camel Types and Subtypes From Sudan, Qatar, Chad, And Somalia

Authors: Wathig Hashim Mohamed Ibrahim

Abstract:

Twenty Five polymorphic microsatellite out of 50 Loci were used to genotype some camel (Camelus dromedarius) types and subtypes in Sudan (Naylawi, Shanapla, Lahawi, Kinani, Rashaydi, Bani-Aamir, Annafi, Bishari Shallagyai and Bishari Arririt) and that from Qatar (OmmaniHJ, OmmaniKH, Majaheem, Pakistani Sindi, Pakistani Punjabi and Pakistani) and for comparative; one type from Somalia (Aarhou) and another from Chad (Spotted) were investigated. The highest number of alleles were 23 in Locus CVRL 01, and lowest were 2 in YWLL 59. The observed heterozygosity (Hobs) were 0.950 and 0.049 for VOLP08 and YWLL09, respectively, while the expected heterozygosity (HExp) were 0.915 and 0.362 for Locus VOLP67 and YWLL58, respectively, and the HExp mean was 0.7378. Polymorphic Information Content (PIC) ranged between 0.907 - 0.345 in Locus VOLP67 and YWLL58, and the PIC mean was 0.7002. The genetic distance ranged between 0.545 – 0.098 for Shallagyai (Bishari subtype) – Pakistani Sindi subtype and between Annafi - Rashaydi, respectively. The genetic distance between spotted and all types ranged between 0.223 with Arririt (Bishari subtype) and 0.463 with Punjabi (Pakistani subtype) that found in Qatar, while all types with Aarhou ranged between 0.215 for Arririt and 0.469 with Punjabi (Pakistani subtype). The dondrogram shows that there is a relationship between the genetic makeup and geographical distributions and also between the genetic makeup and phenotypic characteristic. Individual assignment was calculated, 46.62% correctly assigned and 46.87% quality index. Hardy Weinberg Equivalent (HWE) was also calculated. Key words: Camel, genotype, polymorphic microsatellite

Keywords: camel, genotype, polymorphic microsatellite, types and subtypes

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931 Windphil Poetic in Architecture: Energy Efficient Strategies in Modern Buildings of Iran

Authors: Sepideh Samadzadehyazdi, Mohammad Javad Khalili, Sarvenaz Samadzadehyazdi, Mohammad Javad Mahdavinejad

Abstract:

The term ‘Windphil Architecture’ refers to the building that facilitates natural ventilation by architectural elements. Natural ventilation uses the natural forces of wind pressure and stacks effect to direct the movement of air through buildings. Natural ventilation is increasingly being used in contemporary buildings to minimize the consumption of non-renewable energy and it is an effective way to improve indoor air quality. The main objective of this paper is to identify the strategies of using natural ventilation in Iranian modern buildings. In this regard, the research method is ‘descriptive-analytical’ that is based on comparative techniques. To simulate wind flow in the interior spaces of case studies, FLUENT software has been used. Research achievements show that it is possible to use natural ventilation to create a thermally comfortable indoor environment. The natural ventilation strategies could be classified into two groups of environmental characteristics such as public space structure, and architectural characteristics including building form and orientation, openings, central courtyards, wind catchers, roof, wall wings, semi-open spaces and the heat capacity of materials. Having investigated modern buildings of Iran, innovative elements like wind catchers and wall wings are less used than the traditional architecture. Instead, passive ventilation strategies have been more considered in the building design as for the roof structure and openings.

Keywords: natural ventilation strategies, wind catchers, wind flow, Iranian modern buildings

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930 Investigating the Acquisition of English Emotion Terms by Moroccan EFL Learners

Authors: Khalid El Asri

Abstract:

Culture influences lexicalization of salient concepts in a society. Hence, languages often have different degrees of equivalence regarding lexical items of different fields. The present study focuses on the field of emotions in English and Moroccan Arabic. Findings of a comparative study that involved fifty English emotions revealed that Moroccan Arabic has equivalence of some English emotion terms, partial equivalence of some emotion terms, and no equivalence for some other terms. It is hypothesized then that emotion terms that have near equivalence in Moroccan Arabic will be easier to acquire for EFL learners, while partially equivalent terms will be difficult to acquire, and those that have no equivalence will be even more difficult to acquire. In order to test these hypotheses, the participants (104 advanced Moroccan EFL learners and 104 native speakers of English) were given two tests: the first is a receptive one in which the participants were asked to choose, among four emotion terms, the term that is appropriate to fill in the blanks for a given situation indicating certain kind of feelings. The second test is a productive one in which the participants were asked to give the emotion term that best described the feelings of the people in the situations given. The results showed that conceptually equivalent terms do not pose any problems for Moroccan EFL learners since they can link the concept to an already existing linguistic category; whereas the results concerning the acquisition of partially equivalent terms indicated that this type of emotion terms were difficult for Moroccan EFL learners to acquire, because they need to restructure the boundaries of the target linguistic categories by expanding them when the term includes other range of meanings that are not subsumed in the L1 term. Surprisingly however, the results concerning the case of non-equivalence revealed that Moroccan EFL learners could internalize the target L2 concepts that have no equivalence in their L1. Thus, it is the category of emotion terms that have partial equivalence in the learners’ L1 that pose problems for them.

Keywords: acquisition, culture, emotion terms, lexical equivalence

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929 Robotic Assisted vs Traditional Laparoscopic Partial Nephrectomy Peri-Operative Outcomes: A Comparative Single Surgeon Study

Authors: Gerard Bray, Derek Mao, Arya Bahadori, Sachinka Ranasinghe

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The EAU currently recommends partial nephrectomy as the preferred management for localised cT1 renal tumours, irrespective of surgical approach. With the advent of robotic assisted partial nephrectomy, there is growing evidence that warm ischaemia time may be reduced compared to the traditional laparoscopic approach. There is still no clear differences between the two approaches with regards to other peri-operative and oncological outcomes. Current limitations in the field denote the lack of single surgeon series to compare the two approaches as other studies often include multiple operators of different experience levels. To the best of our knowledge, this study is the first single surgeon series comparing peri-operative outcomes of robotic assisted and laparoscopic PN. The current study aims to reduce intra-operator bias while maintaining an adequate sample size to assess the differences in outcomes between the two approaches. We retrospectively compared patient demographics, peri-operative outcomes, and renal function derangements of all partial nephrectomies undertaken by a single surgeon with experience in both laparoscopic and robotic surgery. Warm ischaemia time, length of stay, and acute renal function deterioration were all significantly reduced with robotic partial nephrectomy, compared to laparoscopic nephrectomy. This study highlights the benefits of robotic partial nephrectomy. Further prospective studies with larger sample sizes would be valuable additions to the current literature.

Keywords: partial nephrectomy, robotic assisted partial nephrectomy, warm ischaemia time, peri-operative outcomes

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928 Overview Studies of High Strength Self-Consolidating Concrete

Authors: Raya Harkouss, Bilal Hamad

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Self-Consolidating Concrete (SCC) is considered as a relatively new technology created as an effective solution to problems associated with low quality consolidation. A SCC mix is defined as successful if it flows freely and cohesively without the intervention of mechanical compaction. The construction industry is showing high tendency to use SCC in many contemporary projects to benefit from the various advantages offered by this technology. At this point, a main question is raised regarding the effect of enhanced fluidity of SCC on the structural behavior of high strength self-consolidating reinforced concrete. A three phase research program was conducted at the American University of Beirut (AUB) to address this concern. The first two phases consisted of comparative studies conducted on concrete and mortar mixes prepared with second generation Sulphonated Naphtalene-based superplasticizer (SNF) or third generation Polycarboxylate Ethers-based superplasticizer (PCE). The third phase of the research program investigates and compares the structural performance of high strength reinforced concrete beam specimens prepared with two different generations of superplasticizers that formed the unique variable between the concrete mixes. The beams were designed to test and exhibit flexure, shear, or bond splitting failure. The outcomes of the experimental work revealed comparable resistance of beam specimens cast using self-compacting concrete and conventional vibrated concrete. The dissimilarities in the experimental values between the SCC and the control VC beams were minimal, leading to a conclusion, that the high consistency of SCC has little effect on the flexural, shear and bond strengths of concrete members.

Keywords: self-consolidating concrete (SCC), high-strength concrete, concrete admixtures, mechanical properties of hardened SCC, structural behavior of reinforced concrete beams

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927 Comparative Analysis of the Third Generation of Research Data for Evaluation of Solar Energy Potential

Authors: Claudineia Brazil, Elison Eduardo Jardim Bierhals, Luciane Teresa Salvi, Rafael Haag

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Renewable energy sources are dependent on climatic variability, so for adequate energy planning, observations of the meteorological variables are required, preferably representing long-period series. Despite the scientific and technological advances that meteorological measurement systems have undergone in the last decades, there is still a considerable lack of meteorological observations that form series of long periods. The reanalysis is a system of assimilation of data prepared using general atmospheric circulation models, based on the combination of data collected at surface stations, ocean buoys, satellites and radiosondes, allowing the production of long period data, for a wide gamma. The third generation of reanalysis data emerged in 2010, among them is the Climate Forecast System Reanalysis (CFSR) developed by the National Centers for Environmental Prediction (NCEP), these data have a spatial resolution of 0.50 x 0.50. In order to overcome these difficulties, it aims to evaluate the performance of solar radiation estimation through alternative data bases, such as data from Reanalysis and from meteorological satellites that satisfactorily meet the absence of observations of solar radiation at global and/or regional level. The results of the analysis of the solar radiation data indicated that the reanalysis data of the CFSR model presented a good performance in relation to the observed data, with determination coefficient around 0.90. Therefore, it is concluded that these data have the potential to be used as an alternative source in locations with no seasons or long series of solar radiation, important for the evaluation of solar energy potential.

Keywords: climate, reanalysis, renewable energy, solar radiation

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926 Environment-Friendly Biogas Technology: Comparative Analysis of Benefits as Perceived by Biogas Users and Non-User Livestock Farmers of Tehsil Jhang

Authors: Anees Raza, Liu Chunyan

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Renewable energy technologies are need of the time and are already making the big impact in the climatic outlook of the world. Biogas technology is one of those, and it has a lot of benefits for its users. It is cost effective because it is produced from the raw material which is available free of cost to the livestock farmers. Bio-slurry, a by-product of biogas, is being used as fertilizer for the crops production and increasing soil fertility. There are many other household benefits of technology. Research paper discusses the benefits of biogas as perceived by the biogas users as well as non-users of Tehsil Jhang. Data were collected from 60 respondents (30 users and 30 non-users) selected purposively through validated and pre-tested interview schedule from the respondents. Collected data were analyzed by using Statistical Package for Social Sciences (SPSS). Household benefits like ‘makes cooking easy,’ ‘Less breathing issues for working women in kitchens’ and ‘Use of bio-slurry as organic fertilizer’ had the highly significant relationship between them with t-values of 3.24, 4.39 and 2.80 respectively. Responses of the respondents about environmental benefits of biogas technology showed that ‘less air pollution’ had a significant relationship between them while ‘less temperature rise up than due to the burning of wood /dung’ had the non-significant relationship in the responses of interviewed respondents. It was clear from the research that biogas users were becoming influential in convincing non-users to adopt this technology due to its noticeable benefits. Research area where people were depending on wood to be used as fire fuel could be helped in reduction of cutting of trees which will help in controlling deforestation and saving the environment.People should be encouraged in using of biogas technology through providing them subsidies and low mark up loans.

Keywords: biogas technology, deforestation, environmental benefits, renewable energy

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925 Comparative Study of Stability of Crude and Purified Red Pigments of Pokeberry (Phytolacca Americana L.) Fruits

Authors: Nani Mchedlishvili, Nino Omiadze, Marine Abutidze, Jose Neptuno Rodriguez-Lopez, Tinatin Sadunishvili, Nikoloz Pruidze, Giorgi Kvesitadze

Abstract:

Recently, there is an increased interest in the development of food natural colorants as alternatives to synthetic dyes because of both legislative action and consumer concern. Betalains are widely used in the food industry as an alternative of synthetic colorants. The interest of betalains are caused not only by their coloring effect but also by their beneficial properties. The aim of the work was to study of stability of crude and purified red pigments of pokeberry (Phytolacca america L.). The pokeberry fruit juice was filtrated and concentrated by rotary vacuum evaporator up to 25% and the concentrated juice was passed through the Sepadex-25(fine) column (20×1.1 cm). From the column the pigment elution rate was 18 ml/hr. 1.5ml fractions of pigment were collected. In the fractions the coloring substances were determined using CuS04 x 7 H2O as a standard. From the Sephadex G-25 column only one fraction of the betalain red pigment was eluted with the absorption maximum at 538 nm. The degree of pigment purification was 1.6 and pigment yield from the column was 15 %. It was shown that thermostability of pokeberry fruit red pigment was significantly decreased after the purification. For example, during incubation at 100C for 10 min crude pigment retained 98 % of its color while under the same conditions only 72% of the color of purified pigment was retained. The purified pigment was found to be characterized by less storage stability too. The storage of the initial crude juice and the pigment fraction obtained after the gelfiltration for 10 days at 4°C showed the lost of color by 29 and 74 % respectively. From the results obtained, it can be concluded that during the gelfiltration the pokeberry fruit red pigment gets separated from such substances that cause its stabilization in the crude juice.

Keywords: betalains, gelfiltration, pokeberry fruit, stability

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924 The Effects of Changes in Accounting Standards on Loan Loss Provisions (LLP) as Earnings Management Device: Evidence from Malaysia and Nigeria Banks (Part I)

Authors: Ugbede Onalo, Mohd Lizam, Ahmad Kaseri

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In view of dearth of studies on changes in accounting standards and banks’ earnings management particularly in the context of emerging economies, and the recent Malaysia and Nigeria change from their respective local GAAP to IFRS, this study deemed it overwhelming to investigate the effects of the switch on banks’ earnings management focusing on LLP as the manipulative device. This study employed judgmental sampling to select twenty eight banks- eight Malaysia and twenty Nigeria banks as sample covering period 2008-2013. To provide an empirical research setting in pursuant of the objective of this study, the study period is further partitioned into pre (2008, 2009, 2010) and post (2011, 2012, 2013) IFRS adoption periods. This study consistent with previous studies models a LLP regression model to investigate specific discretionary accruals of banks. Findings suggest that Malaysia and Nigeria banks individually use LLP to manage reported earnings more prior to IFRS implementation. Comparative overall results evidenced that the pre IFRS adoption or domestic GAAP era for both Malaysia and Nigeria sample banks is associated with higher prevalent earnings management through LLP than the corresponding post IFRS adoption era in diverse magnitude but in favour of Malaysia banks for both periods. With results demonstrating that IFRS adoption is linked to lower earnings management via LLP, this study therefore recommends the global adoption of IFRS as reporting framework. This study also endorses that Nigeria banks embrace and borrow a leaf from Malaysia banks good corporate governance practices.

Keywords: accounting standards, IFRS, FRS, SAS, LLP, earnings management

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923 Between a Rock and a Hard Place: The Possible Roles of Eternity Clauses in the Member States of the European Union

Authors: Zsuzsa Szakaly

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Several constitutions have explicit or implicit eternity clauses in the European Union, their classic roles were analyzed so far, albeit there are new possibilities emerging in relation to the identity of the constitutions of the Member States. The aim of the study is to look at the practice of the Constitutional Courts of the Member States in detail regarding eternity clauses where limiting constitutional amendment has practical bearing, and to examine the influence of such practice on Europeanization. There are some states that apply explicit eternity clauses embedded in the text of the constitution, e.g., Italy, Germany, and Romania. In other states, the Constitutional Court 'unearthed' the implicit eternity clauses from the text of the basic law, e.g., Slovakia and Croatia. By using comparative analysis to examine the explicit or implicit clauses of the concerned constitutions, taking into consideration the new trends of the judicial opinions of the Member States and the fresh scientific studies, the main questions are: How to wield the double-edged sword of eternity clauses? To support European Integration or to support the sovereignty of the Member State? To help Europeanization or to act against it? Eternity clauses can easily find themselves between a rock and a hard place, the law of the European Union and the law of a Member State, with more possible interpretations. As more and more Constitutional Courts started to declare elements of their Member States’ constitutional identities, these began to interfere with the eternity clauses. Will this trend eventually work against Europeanization? As a result of the research, it can be stated that a lowest common denominator exists in the practice of European Constitutional Courts regarding eternity clauses. The chance of a European model and the possibility of this model influencing the status quo between the European Union and the Member States will be examined by looking at the answers these courts have found so far.

Keywords: constitutional court, constitutional identity, eternity clause, European Integration

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922 Resource Allocation and Task Scheduling with Skill Level and Time Bound Constraints

Authors: Salam Saudagar, Ankit Kamboj, Niraj Mohan, Satgounda Patil, Nilesh Powar

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Task Assignment and Scheduling is a challenging Operations Research problem when there is a limited number of resources and comparatively higher number of tasks. The Cost Management team at Cummins needs to assign tasks based on a deadline and must prioritize some of the tasks as per business requirements. Moreover, there is a constraint on the resources that assignment of tasks should be done based on an individual skill level, that may vary for different tasks. Another constraint is for scheduling the tasks that should be evenly distributed in terms of number of working hours, which adds further complexity to this problem. The proposed greedy approach to solve assignment and scheduling problem first assigns the task based on management priority and then by the closest deadline. This is followed by an iterative selection of an available resource with the least allocated total working hours for a task, i.e. finding the local optimal choice for each task with the goal of determining the global optimum. The greedy approach task allocation is compared with a variant of Hungarian Algorithm, and it is observed that the proposed approach gives an equal allocation of working hours among the resources. The comparative study of the proposed approach is also done with manual task allocation and it is noted that the visibility of the task timeline has increased from 2 months to 6 months. An interactive dashboard app is created for the greedy assignment and scheduling approach and the tasks with more than 2 months horizon that were waiting in a queue without a delivery date initially are now analyzed effectively by the business with expected timelines for completion.

Keywords: assignment, deadline, greedy approach, Hungarian algorithm, operations research, scheduling

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921 Application of 3-6 Years Old Children Basketball Appropriate Forms of Teaching Auxiliary Equipment in Early Childhood Basketball Game

Authors: Hai Zeng, Anqing Liu, Shuguang Dan, Ying Zhang, Yan Li, Zihang Zeng

Abstract:

Children are strong; the country strong, the development of children Basketball is a strategic advantage. Common forms of basketball equipment has been difficult to meet the needs of young children teaching the game of basketball, basketball development for 3-6 years old children in the form of appropriate teaching aids is a breakthrough basketball game teaching children bottlenecks, improve teaching critical path pleasure, but also the development of early childhood basketball a necessary requirement. In this study, literature, questionnaires, focus group interviews, comparative analysis, for domestic and foreign use of 12 kinds of basketball teaching aids (cloud computing MINI basketball, adjustable basketball MINI, MINI basketball court, shooting assist paw print ball, dribble goggles, dribbling machine, machine cartoon shooting, rebounding machine, against the mat, elastic belt, ladder, fitness ball), from fun and improve early childhood shooting technique, dribbling technology, as well as offensive and defensive rebounding against technology conduct research on conversion technology. The results show that by using appropriate forms of teaching children basketball aids, can effectively improve children's fun basketball game, targeted to improve a technology, different types of aids from different perspectives enrich the connotation of children basketball game. Recommended for children of color psychology, cartoon and environmentally friendly material production aids, and increase research efforts basketball aids children, encourage children to sports teachers aids applications.

Keywords: appropriate forms of children basketball, auxiliary equipment, appli, MINI basketball, 3-6 years old children, teaching

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920 Thematical and Critical Analysis of Answers of Saduddin Thafthazani and His Methodology in His Book Sharahul Aqaid

Authors: Muhsina Khadeeja

Abstract:

Introducing theological texts combined with philosophy will be useful in understanding the major difference between theology and philosophy and making a comparative study between these two epistemologies. SHARAHUL AQAID is one of them. Which originated in the Fourteenth century; the time was enriched with theological discourses and religious revisions. Meanwhile, visions of philosophy strengthened and its ideologies were discussed widely until it reflected on Islamic theology. Those philosophers initiated to interpretation of Islamic theology from a philosophical aspect. Some prominent Muslim theologists like Gazzali analyzed that this genre of interpretations and followed questions will threaten the existence of Islamic theology. Understanding these situations, prominent leaders defended Islamic theology through their intellectual works. SHARAHUL AQAID of SADUDDIN THATHAZANI is one of them, which is written as a commentary on UMAR NASAFI's work. The mentioned book is full of answers to the counters of philosophers and rectification of their interpretation. He adopted the philosophical method in this work rather than other methods to make philosophers understand his answers vividly. Because of that, the book is plentiful with philosophical terminologies. Common people can't grasp it without a deep reading. So, the researcher hopes that the analysis of this work will help to elaborate its meanings and make it graspable. The researcher chooses a thematical and critical analysis of the answers of SADUDDIN THAFTHAZANI in SHARAHUL AQAID and on his methodology. This analysis denotes theology and philosophy show similarities rather than contradictions. The researcher concludes this study by examining the difference between theology and philosophy, similarities and contradiction. Finally, researcher proves how both epistemologies coexist.

Keywords: islamic theology, sharahul aqaid, saduddin thafthazani, philosophy

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919 Spatial Comparative Analysis on Travels of Mackay in Taiwan

Authors: Shao-Chi Chien, Ying-Ju Chen, Chiao-Yu Tseng, Wan-Ting Lee, Yi-Wen Cheng

Abstract:

Dr. George Leslie Mackay arrived at Takoukang (now Port of Kaohsiung) in Taiwan on December 30, 1871. When Dr. Mackay dedicated at Taiwan for 30 years, he has been an important factor in such areas as preaching, medical and engaged in education. Many researchers have thoroughly studied Dr. Mackay's travels to understand his impact on the state of education, medicine and religion in Taiwan. In the 30-year period of hard work, Dr. Mackay's made outstanding influence on the church in Taiwan. Therefore, the present study will be the mission of the establishment of hospitals, schools, churches which preaching, education, and medicine whether there are related the number of comparisons to explore. According to The Diaries of George Leslie Mackay, our research uses the Geographic Information System (GIS) to map the location of Dr. Mackay's travel in Taiwan and compares it with today's local churches, hospitals, and schools whether there are related the number of comparisons to explore. Therefore, our research focuses on the whole of Taiwan, divided into missionary, medical and education as the main content of the three major parts. Additionally, use of point layer, the surface layer of the property table to establish, in-depth mission of Dr. Mackay's development in Taiwan and Today's comparison. The results will be based on the classification of three different colors pictures that the distance of Mackay's contribution of preaching, medicine, and education. Our research will be compared with the current churches, hospitals, schools and the past churches, hospitals, schools. The results of the present study will provide a reference for future research.

Keywords: George Leslie Mackay, geographic information system, spatial distribution, color categories analysis

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918 Novel Urban Regulation Panorama in Latin America

Authors: Yeimis Milton, Palomino Pichihua

Abstract:

The city, like living organisms, originates from codes, structured information in the form of rules that condition the physical form and performance of urban space. Usually, the so-called urban codes clash with the spontaneous nature of the city, with the urban Kháos that contextualizes the free creation (poiesis) of human collectives. This contradiction is especially evident in Latin America, which, like other developing regions, lacks adequate instruments to guide urban growth. Thus constructing a hybrid between the formal and informal city, categories that are difficult to separate one from the other. This is a comparative study focusing on the urban codes created to address the pandemic. The objective is to build an overview of these innovations in the region. The sample is made up of official norms published in pandemic, directly linked to urban planning and building control (urban form). The countries analyzed are Brazil, Mexico, Argentina, Peru, Colombia, and Chile. The study uncovers a shared interest in facing future urban problems, in contrast to the inconsistency of proposed legal instruments. Factors such as the lack of articulation, validity time, and ambiguity, among others, accentuate this problem. Likewise, it evidences that the political situation of each country has a significant influence on the development of these norms and the possibility of their long-term impact. In summary, the global emergency has produced opportunities to transform urban systems from their internal rules; however, there are very few successful examples in this field. Therefore, Latin American cities have the task of learning from this defeat in order to lay the foundations for a more resilient and sustainable urban future.

Keywords: pandemic, regulation, urban planning, latin America

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917 A Comparative Study of the Effects of Vibratory Stress Relief and Thermal Aging on the Residual Stress of Explosives Materials

Authors: Xuemei Yang, Xin Sun, Cheng Fu, Qiong Lan, Chao Han

Abstract:

Residual stresses, which can be produced during the manufacturing process of plastic bonded explosive (PBX), play an important role in weapon system security and reliability. Residual stresses can and do change in service. This paper mainly studies the influence of vibratory stress relief (VSR) and thermal aging on residual stress of explosives. Firstly, the residual stress relaxation of PBX via different physical condition of VSR, such as vibration time, amplitude and dynamic strain, were studied by drill-hole technique. The result indicated that the vibratory amplitude, time and dynamic strain had a significant influence on the residual stress relief of PBX. The rate of residual stress relief of PBX increases first and then decreases with the increase of dynamic strain, amplitude and time, because the activation energy is too small to make the PBX yield plastic deformation at first. Then the dynamic strain, time and amplitude exceed a certain threshold, the residual stress changes show the same rule and decrease sharply, this sharply drop of residual stress relief rate may have been caused by over vibration. Meanwhile, the comparison between VSR and thermal aging was also studied. The conclusion is that the reduction ratio of residual stress after VSR process with applicable vibratory parameters could be equivalent to 73% of thermal aging with 7 days. In addition, the density attenuation rate, mechanical property, and dimensional stability with 3 months after VSR process was almost the same compared with thermal aging. However, compared with traditional thermal aging, VSR only takes a very short time, which greatly improves the efficiency of aging treatment for explosive materials. Therefore, the VSR could be a potential alternative technique in the industry of residual stress relaxation of PBX explosives.

Keywords: explosives, residual stresses, thermal aging, vibratory stress relief, VSR

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916 Erector Spine Plane Block versus Para Vertebral Block in Brest Surgery

Authors: Widad Kouachi, Nacera Benmouhoub

Abstract:

Background: Erector spinae plane block (ESP) and thoracic paravertebral block (PVB) are two widely used regional anesthesia techniques in breast cancer surgery. Both techniques aim to improve postoperative pain management and reduce opioid consumption. However, comparative data on their efficacy in oncologic breast surgery remains limited. Objectives: This study aims to compare the efficacy of ESP and PVB in postoperative pain control, patient satisfaction, and opioid consumption in breast cancer surgery. Methods: A randomized, double-blind trial was conducted involving 100 patients undergoing oncologic breast surgery. Patients were randomly assigned to two groups: 50 received ESP, and 50 received PVB. Postoperative pain scores (at rest and during movement), opioid consumption, patient satisfaction, and hospital length of stay were recorded and analyzed. Results: Both ESP and PVB provided effective postoperative analgesia. No significant difference in pain scores was observed between the two groups within the first 24 hours. However, ESP showed a notable advantage in managing chronic postoperative pain at the 6-month follow-up. Opioid consumption was lower in both groups compared to patients without a block. No significant differences in complication rates or hospital stay were noted between the groups. Conclusion: ESP and PVB offer comparable efficacy for immediate postoperative pain control in breast cancer surgery. Nevertheless, ESP may have a superior role in managing long-term pain. Further research is needed to explore the mechanisms behind the observed differences in chronic pain outcomes.

Keywords: pain assessment, brest surgery, bpv block, ESP block

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915 Impact of Vehicle Travel Characteristics on Level of Service: A Comparative Analysis of Rural and Urban Freeways

Authors: Anwaar Ahmed, Muhammad Bilal Khurshid, Samuel Labi

Abstract:

The effect of trucks on the level of service is determined by considering passenger car equivalents (PCE) of trucks. The current version of Highway Capacity Manual (HCM) uses a single PCE value for all tucks combined. However, the composition of truck traffic varies from location to location; therefore a single PCE-value for all trucks may not correctly represent the impact of truck traffic at specific locations. Consequently, present study developed separate PCE values for single-unit and combination trucks to replace the single value provided in the HCM on different freeways. Site specific PCE values, were developed using concept of spatial lagging headways (the distance from the rear bumper of a leading vehicle to the rear bumper of the following vehicle) measured from field traffic data. The study used data from four locations on a single urban freeway and three different rural freeways in Indiana. Three-stage-least-squares (3SLS) regression techniques were used to generate models that predicted lagging headways for passenger cars, single unit trucks (SUT), and combination trucks (CT). The estimated PCE values for single-unit and combination truck for basic urban freeways (level terrain) were: 1.35 and 1.60, respectively. For rural freeways the estimated PCE values for single-unit and combination truck were: 1.30 and 1.45, respectively. As expected, traffic variables such as vehicle flow rates and speed have significant impacts on vehicle headways. Study results revealed that the use of separate PCE values for different truck classes can have significant influence on the LOS estimation.

Keywords: level of service, capacity analysis, lagging headway, trucks

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914 The Effects of Pilates and McKenzie Exercises on Quality of Life and Lumbar Spine Position Sense in Patients with Low Back Pain: A Comparative Study with a 4-Week Follow-Up

Authors: Vahid Mazloum, Mansour Sahebozamani, Amirhossein Barati, Nouzar Nakhaee, Pouya Rabiei

Abstract:

Non-specific chronic low back pain (NSCLBP) is a common condition with no exact diagnosis and mechanism for its occurrence. Recently, different therapeutic exercises have taken into account to manage NSCLBP. So, the aim of this study has mainly been placed on comparing the effects of Pilates and Mackenzie exercises on quality of life (QOL) lumbar spine position sense (LSPS) in patients with NSCLBP. In this randomized clinical trial, 47 patients with NSCLBP were voluntarily divided into three groups of Pilates (n=16) (with mean age 37.1 ± 9.5 years, height 168.9 ± 7.4 cm, body mass 76.1 ± 5.9 k), McKenzie (n=15) (with mean age 42.7 ± 8.1 years, height 165.7 ± 6.8, body mass 74.1 ± 4.8 kg) and control (n=16) (with mean age 39.3 ± 9.8 years, height 168.1 ± 8.1 cm, body mass 74.2 ± 5.8 kg). Primary outcome included QOL and secondary was LSPS. Both variables were assessed by the WHOQOL-BREF questionnaires and electrogoniameter, respectively. The measurements were performed at baseline, following a 6-week intervention, and after a 4-week follow-up. The ANCOVA test at P < 0.05 was administrated to analyze the collected data using SPSS software. There was a statistically significant difference between experimental groups and the control group to improve QOL. But, no difference was seen regarding the effects of two exercises on LSPS (p < 0.05). Both Pilates and Mackenzie exercises demonstrated improvement in QOL after 6-week intervention and a 4-week follow-up while none of them considerably affected LSPS. Further studies are required to establish a supporting evidence for the effectiveness of two exercises on NSCLBP.

Keywords: pilates, Mackenzie, preconception, low back pain, physical health

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913 Geometry, the language of Manifestation of Tabriz School’s Mystical Thoughts in Architecture (Case Study: Dome of Soltanieh)

Authors: Lida Balilan, Dariush Sattarzadeh, Rana Koorepaz

Abstract:

In the Ilkhanid era, the mystical school of Tabriz manifested itself as an art school in various aspects, including miniatures, architecture, urban planning and design, simultaneously with the expansion of the many sciences of its time. In this era, mysticism, both in form and in poetry and prose, as well as in works of art reached its peak. Mysticism, as an inner belief and thought, brought the audience to the artistic and aesthetical view using allegorical and symbolic expression of the religion and had a direct impact on the formation of the intellectual and cultural layers of the society. At the same time, Mystic school of Tabriz could create a symbolic and allegorical language to create magnificent works of architecture with the expansion of science in various fields and using various sciences such as mathematics, geometry, science of numbers and by Abjad letters. In this era, geometry is the middle link between mysticism and architecture and it is divided into two categories, including intellectual and sensory geometry and based on its function. Soltaniyeh dome is one of the prominent buildings of the Tabriz school with the shrine land use. In this article, information is collected using a historical-interpretive method and the results are analyzed using an analytical-comparative method. The results of the study suggest that the designers and builders of the Soltaniyeh dome have used shapes, colors, numbers, letters and words in the form of motifs, geometric patterns as well as lines and writings in levels and layers ranging from plans to decorations and arrays for architectural symbolization and encryption to express and transmit mystical ideas.

Keywords: geometry, Tabriz school, mystical thoughts, dome of Soltaniyeh

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912 A Preliminary Analysis of Sustainable Development in the Belgrade Metropolitan Area

Authors: Slavka Zeković, Miodrag Vujošević, Tamara Maričić

Abstract:

The paper provides a comprehensive analysis of the sustainable development in the Belgrade Metropolitan Region - BMA (level NUTS 2) preliminary evaluating the three chosen components: 1) economic growth and developmental changes; 2) competitiveness; and 3) territorial concentration and industrial specialization. First, we identified the main results of development changes and economic growth by applying Shift-share analysis on the metropolitan level. Second, the empirical evaluation of competitiveness in the BMA is based on the analysis of absolute and relative values of eight indicators by Spider method. Paper shows that the consideration of the national share, industrial mix and metropolitan/regional share in total Shift share of the BMA, as well as economic/functional specialization of the BMA indicate very strong process of deindustrialization. Allocative component of the BMA economic growth has positive value, reflecting the above-average sector productivity compared to the national average. Third, the important positive role of metropolitan/regional component in decomposition of the BMA economic growth is highlighted as one of the key results. Finally, comparative analysis of the industrial territorial concentration in the BMA in relation to Serbia is based on location quotient (LQ) or Balassa index as a valid measure. The results indicate absolute and relative differences in decrease of industry territorial concentration as well as inefficiency of utilizing territorial capital in the BMA. Results are important for the increase of regional competitiveness and territorial distribution in this area as well as for improvement of sustainable metropolitan and sector policies, planning and governance on this level.

Keywords: Belgrade Metropolitan Area (BMA), comprehensive analysis / evaluation, economic growth, competitiveness, sustainable development

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911 Integrated Two Stage Processing of Biomass Conversion to Hydroxymethylfurfural Esters Using Ionic Liquid as Green Solvent and Catalyst: Synthesis of Mono Esters

Authors: Komal Kumar, Sreedevi Upadhyayula

Abstract:

In this study, a two-stage process was established for the synthesis of HMF esters using ionic liquid acid catalyst. Ionic liquid catalyst with different strength of the Bronsted acidity was prepared in the laboratory and characterized using 1H NMR, FT-IR, and 13C NMR spectroscopy. Solid acid catalyst from the ionic liquid catalyst was prepared using the immobilization method. The acidity of the synthesized acid catalyst was measured using Hammett function and titration method. Catalytic performance was evaluated for the biomass conversion to 5-hydroxymethylfurfural (5-HMF) and levulinic acid (LA) in methyl isobutyl ketone (MIBK)-water biphasic system. A good yield of 5-HMF and LA was found at the different composition of MIBK: Water. In the case of MIBK: Water ratio 10:1, good yield of 5-HMF was observed at ambient temperature 150˚C. Upgrading of 5-HMF into monoesters from the reaction of 5-HMF and reactants using biomass-derived monoacid were performed. Ionic liquid catalyst with -SO₃H functional group was found to be best efficient in comparative of a solid acid catalyst for the esterification reaction and biomass conversion. A good yield of 5-HMF esters with high 5-HMF conversion was found to be at 105˚C using the best active catalyst. In this process, process A was the hydrothermal conversion of cellulose and monomer into 5-HMF and LA using acid catalyst. And the process B was the esterification followed by using similar acid catalyst. All monoesters of 5-HMF synthesized here can be used in chemical, cross linker for adhesive or coatings and pharmaceutical industry. A theoretical density functional theory (DFT) study for the optimization of the ionic liquid structure was performed using the Gaussian 09 program to find out the minimum energy configuration of ionic liquid catalyst.

Keywords: biomass conversion, 5-HMF, Ionic liquid, HMF ester

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910 Social Media Influencers and Tourist’s Hotel Booking Decisions: A Case Study of Facebook

Authors: Fahsai Pawapootanont, Sasithon Yuwakosol

Abstract:

The objectives of this research study are as follows: 1) Study the information-seeking behavior of followers of influencers on Facebook in making hotel booking decisions and 2) Study the characteristics of travel influencers that affect their followers' hotel booking decisions. The Data was collected by interviewing 35 key informants, consisting of 25 Thai tourists who were followers of travel influencers and 10 travel influencers, as well as collecting data using online questionnaires from a sample of 400 Thai tourists and using statistical data analysis: percentage, standard deviation, mean, T-Test and One-Way Analysis of Variance: ANOVA. The results of the influence of travel influencers on Facebook on hotel booking decisions in Thailand revealed the following: People in different age groups have different information-seeking behaviours. Depends on experience and aptitude in using technology. The sample group did not seek information from only one source. There is also a search for information from various places in order to get comparative information and the most truthful information to make decisions. In addition, travel influencers should be those who present honest, clear, and complete content. And present services honestly. In addition to the characteristics of travel influencers affecting hotel booking decisions, Presentation formats and platforms also affect hotel booking decisions. But it must be designed and presented to suit the behavior of the group of people we want. As for the influence of travel influencers, it can be concluded that The influence of travel influencers can influence their followers' interests and hotel booking decisions. However, it was found that there are other factors that followers of travel influencers on Facebook will factor into their decision to book a hotel, such as Whether the hotel's comfort meets your needs or not; location, price, and promotions also play an important role in deciding to book a hotel.

Keywords: influencer, travel, facebook, hotel booking decisions, Thailand

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