Search results for: functional limitation
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3426

Search results for: functional limitation

1626 Effects of Coupling Agent on the Properties of Henequen Microfiber (NF) Filled High Density Polyethylene (HDPE) Composites

Authors: Pravin Gaikwad, Prakash Mahanwar

Abstract:

The main objective of incorporating natural fibers such as Henequen microfibers (NF) into the High-Density Polyethylene (HDPE) polymer matrix is to reduce the cost and to enhance the mechanical as well as other properties. The Henequen microfibers were chopped manually to 5-7mm in length and added into the polymer matrix at the optimized concentration of 8 wt %. In order to facilitate the link between Henequen microfibers (NF) and HDPE matrix, coupling agent such as Glycidoxy (Epoxy) Functional Methoxy Silane (GPTS) at various concentrations from 0.1%, 0.3%, 0.5%, 0.7%, 0.9%, and 1% by weight to the total fibers were added. The tensile strength of the composite increased marginally while % elongation at break of the composites decreased with increase in silane loading by wt %. Tensile modulus and stiffness observed increased at 0.9 wt % GPTS loading. Flexural as well as impact strength of the composite decreased with increase in GPTS loading by weight %. Dielectric strength of the composite also found increased marginally upto 0.5wt % silane loading and thereafter remained constant.

Keywords: Henequen microfibers (NF), polymer composites, HDPE, coupling agent, GPTS

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1625 LCA/CFD Studies of Artisanal Brick Manufacture in Mexico

Authors: H. A. Lopez-Aguilar, E. A. Huerta-Reynoso, J. A. Gomez, J. A. Duarte-Moller, A. Perez-Hernandez

Abstract:

Environmental performance of artisanal brick manufacture was studied by Lifecycle Assessment (LCA) methodology and Computational Fluid Dynamics (CFD) analysis in Mexico. The main objective of this paper is to evaluate the environmental impact during artisanal brick manufacture. LCA cradle-to-gate approach was complemented with CFD analysis to carry out an Environmental Impact Assessment (EIA). The lifecycle includes the stages of extraction, baking and transportation to the gate. The functional unit of this study was the production of a single brick in Chihuahua, Mexico and the impact categories studied were carcinogens, respiratory organics and inorganics, climate change radiation, ozone layer depletion, ecotoxicity, acidification/ eutrophication, land use, mineral use and fossil fuels. Laboratory techniques for fuel characterization, gas measurements in situ, and AP42 emission factors were employed in order to calculate gas emissions for inventory data. The results revealed that the categories with greater impacts are ecotoxicity and carcinogens. The CFD analysis is helpful in predicting the thermal diffusion and contaminants from a defined source. LCA-CFD synergy complemented the EIA and allowed us to identify the problem of thermal efficiency within the system.

Keywords: LCA, CFD, brick, artisanal

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1624 Ratio of Omega-6/Omega-3 Fatty Acids in Spelt and Flaxseed Pasta

Authors: Jelena Filipovic, Milenko Kosutic

Abstract:

The dynamic way of life has the tendency to simplify and decrease preparing healthy, quick, cheap and safe meals. Spelt pasta is meeting most of these goals. Contrary to bread, pasta can be stored a long time without deterioration in flavour, odour and usability without losing quality. This paper deals with the chemical composition and content of fatty acids in flaxseed and spelt flour. Ratio of essential fatty acids ω-6/ω-3 is also analysed in spelt pasta and pasta with 0%, 10% and 20% flaxseed flour. Gas chromatography with mass spectrometry is used for carrying out a quantitative analysis of flaxseed flour, spelt flour and pasta liposoluble extracts. Flaxseed flour has a better fatty acid profile than spelt flour, with low levels of saturated fat (approximately 9g/100g), high concentration of linolenic acid (57g/100g) and lower content of linoleic acid (16g/100g), as well as superior ω-6/ω-3 ratio that is 1:4. Flaxseed flour in the share of 10% and 20% in spelt pasta positively contributes to the essential fatty acids daily intake recommended by nutritionists and the improvement of ω-6/ω-3 ratio (6,7:1 and 1:1.2). This paper points out that investigated pasta with flaxseed is a new product with improved functional properties due to high level of ω-3 fatty acids and it is acceptable for consumers in regard to sensory properties.

Keywords: flaxseed, spelt, fatty acids, ω-3/ω-6 ratio, pasta

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1623 Mimicking of Various ECM Tangible Cues for the Manipulation of Hepatocellular Behaviours

Authors: S. A. Abdellatef, A. Taniguchi, Namiki, Tsukuba, Ibaraki

Abstract:

The alterations in the physicochemical characteristics of bio-materials are renowned for their impact in cellular behaviors. Surface chemistry and substratum topography are separately considered as mutable characteristics with deep impact on the overall cell behaviors. In our recent work, we examined the manipulation of the physical cues on hepatic cellular behaviors. We have proven that the geometrical or dimensional characteristics of nano features are essential for the optimum hepatocellular functions. While here, the collective impact of both physical and chemical cues on hepatocellular behaviors was investigated. On which RGD peptide was immobilized on a TiO2 nano pattern that imitates the hierarchically extend collagen nano fibrillar structures. The hepatocytes morphological and functional changes induced by simultaneously combining the diversified cues were investigated. TiO2 substrates that integrate nano topography with the adhesive peptide motif (RGD) had showed an increase in the hepatocellular functionality to the maximum extent. While a significant enhancement in expression of these liver specific markers on RGD coated surfaces were observed compared to uncoated substrates regardless of topography. Consequently in depth understanding of the relationship between various kind of cues and hepatocytes behaviors would be a paving step in the application of tissue engineering and bio reactor technology.

Keywords: biomaterial, tiO2, hepG2, RGD

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1622 Educational Credit in Enhancing Collaboration between Universities and Companies in Smart City

Authors: Eneken Titov, Ly Hobe

Abstract:

The collaboration between the universities and companies has been a challenging topic for many years, and although we have many good experiences, those seem to be single examples between one university and company. In Ülemiste Smart City in Estonia, the new initiative was started in 2020 fall, when five Estonian universities cooperated, led by the Ülemiste City developing company Mainor, intending to provide charge-free university courses for the Ülemiste City companies and their employees to encourage university-company wider collaboration. Every Ülemiste City company gets a certain number of free educational credit hours per year to participate in university courses. A functional and simple web platform was developed to mediate university courses for the companies. From January 2021, the education credit platform is open for all Ülemiste City companies and their employees to join, and universities offer more than 9000 hours of courses (appr 150 ECTS). Just two months later, more than 20% of Ülemiste City companies (82 out of 400) have joined the project, and their employees have registered for more than in total 3000 hours courses. The first results already show that the project supports the university marketing and the continuous education mindset in general, whether 1/4 of the courses are paid courses (e.g., when the company is out of free credit).

Keywords: education, educational credit, smart city, university-industry collaboration

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1621 Physicochemical Attributes of Pectin Hydrogel and Its Wound Healing Activity

Authors: Nor Khaizan Anuar, Nur Karimah Aziz, Tin Wui Wong, Ahmad Sazali Hamzah, Wan Rozita Wan Engah

Abstract:

The physicochemical attributes and wound healing activity of pectin hydrogel in rat models, following partial thickness thermal injury were investigated. The pectin hydrogel was prepared by solvent evaporation method with the aid of glutaraldehyde as crosslinking agent and glycerol as plasticizer. The physicochemical properties were mainly evaluated using differential scanning calorimetry (DSC) and Fourier transform infrared (FTIR) spectroscopy, while the wound healing activity was examined by the macroscopic images, wound size reduction and histological evaluation using haematoxylin and eosin (H&E) stain for 14 days. The DSC and FTIR analysis suggested that pectin hydrogel exhibited higher extent of polymer-polymer interaction at O-H functional group in comparison to the unprocessed pectin. This was indicated by the increase of endothermic enthalpy values from 139.35 ± 13.06 J/g of unprocessed pectin to 156.23 ± 2.86 J/g of pectin hydrogel, as well as the decrease of FTIR wavenumber corresponding to O-H at 3432.07 ± 0.49 cm-1 of unprocessed pectin to 3412.62 ± 13.06 cm-1 of pectin hydrogel. Rats treated with pectin hydrogel had significantly smaller wound size (Student’s t-test, p<0.05) when compared to the untreated group starting from day 7 until day 14. H&E staining indicated that wounds received pectin hydrogel had more fibroblasts, blood vessels and collagen bundles on day 14 in comparison to the untreated rats.

Keywords: pectin, physicochemical, rats, wound

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1620 A Supramolecular Cocrystal of 2-Amino-4-Chloro-6-Methylpyrimidine with 4-Methylbenzoic Acid: Synthesis, Structural Determinations and Quantum Chemical Investigations

Authors: Nuridayanti Che Khalib, Kaliyaperumal Thanigaimani, Suhana Arshad, Ibrahim Abdul Razak

Abstract:

The 1:1 co-crystal of 2-amino-4-chloro-6-methylpyrimidine (2A4C6MP) with 4-methylbenzoic acid (4MBA) (I) has been prepared by slow evaporation method in methanol, which was crystallized in monoclinic C2/c space group, Z = 8, a = 28.431 (2) Å, b = 7.3098 (5) Å, c = 14.2622 (10) Å, and β = 109.618 (3)°. The presence of unionized –COOH functional group in co-crystal I was identified both by spectral methods (1H and 13C NMR, FTIR) and X-ray diffraction structural analysis. The 2A4C6MP molecule interact with the carboxylic group of the respective 4MBA molecule through N—H⋯O and O—H⋯N hydrogen bonds, forming a cyclic hydrogen –bonded motif R22(8). The crystal structure was stabilized by Npyrimidine-H⋯O=C and C=O-H⋯Npyrimidine types hydrogen bonding interactions. Theoretical investigations have been computed by HF and density function (B3LYP) method with 6-311+G(d,p) basis set. The vibrational frequencies together with 1H and 13C NMR chemical shifts have been calculated on the fully optimized geometry of co-crystal I. Theoretical calculations are in good agreement with the experimental results. Solvent-free formation of this co-crystal I is confirmed by powder X-ray diffraction analysis.

Keywords: supramolecular co-crystal, 2-amino-4-chloro-6-methylpyrimidine, Harthree-Fock and DFT studies, spectroscopic analysis

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1619 The Relationship between the Skill Mix Model and Patient Mortality: A Systematic Review

Authors: Yi-Fung Lin, Shiow-Ching Shun, Wen-Yu Hu

Abstract:

Background: A skill mix model is regarded as one of the most effective methods of reducing nursing shortages, as well as easing nursing staff workloads and labor costs. Although this model shows several benefits for the health workforce, the relationship between the optimal model of skill mix and the patient mortality rate remains to be discovered. Objectives: This review aimed to explore the relationship between the skill mix model and patient mortality rate in acute care hospitals. Data Sources: A systematic search of the PubMed, Web of Science, Embase, and Cochrane Library databases and researchers retrieved studies published between January 1986 and March 2022. Review methods: Two independent reviewers screened the titles and abstracts based on selection criteria, extracted the data, and performed critical appraisals using the STROBE checklist of each included study. The studies focused on adult patients in acute care hospitals, and the skill mix model and patient mortality rate were included in the analysis. Results: Six included studies were conducted in the USA, Canada, Italy, Taiwan, and European countries (Belgium, England, Finland, Ireland, Spain, and Switzerland), including patients in medical, surgical, and intensive care units. There were both nurses and nursing assistants in their skill mix team. This main finding is that three studies (324,592 participants) show evidence of fewer mortality rates associated with hospitals with a higher percentage of registered nurse staff (range percentage of registered nurse staff 36.1%-100%), but three articles (1,122,270 participants) did not find the same result (range of percentage of registered nurse staff 46%-96%). However, based on appraisal findings, those showing a significant association all meet good quality standards, but only one-third of their counterparts. Conclusions: In light of the limited amount and quality of published research in this review, it is prudent to treat the findings with caution. Although the evidence is not insufficient certainty to draw conclusions about the relationship between nurse staffing level and patients' mortality, this review lights the direction of relevant studies in the future. The limitation of this article is the variation in skill mix models among countries and institutions, making it impossible to do a meta-analysis to compare them further.

Keywords: nurse staffing level, nursing assistants, mortality, skill mix

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1618 Case Study on the Effects of Early Mobilization in the Post-Surgical Recovery of Athletes with Open Triangular Fibrocartilage Complex Repair

Authors: Blair Arthur Agero Jr., Lucia Garcia Heras

Abstract:

The triangular fibrocartilage complex (TFCC) is one of the crucial stabilizing ligaments of the wrist. The TFCC is also subject to excessive stress amongst performance athletes and enthusiasts. The excessive loading of the TFCC may lead to a partial or complete rupture that requires surgery. The recovery from an open TFCC surgical repair may take several months. Immobilization of the repaired wrist for a given period is part of all the current protocols in the post-surgical treatment. The immobilization to prevent the rotation of the forearm can last from six weeks to eight weeks with the wrist held in a neutral position. In all protocols reviewed, the pronosupination is only initiated between the 6th week and 8th week or even later after the cast is removed. The prolonged immobilization can cause stiffness of the wrist and hand. Furthermore, the entire period of post-surgical hand therapy has its economic impact, especially for performing athletes. However, delayed mobilization, specifically rotation of the wrist, is necessary to allow ligament healing. This study aims to report the effects of early mobilization of the wrist in athletes who had an open surgical repair of the TFCC. The surgery was done by the co-author, and the hand therapy was implemented by the main author. The cases documented spans from 2014 to 2019 and were all performed in Dubai, United Arab Emirates. All selected participants in this case study were provided with a follow-up questionnaire to ascertain their current condition since their surgery. The respondents reported high satisfaction in the results of their treatment and have verified zero re-rupture of their TFCC despite mobilizing and rotating the wrist at the third-week post-surgery during their hand therapy. There is also a negligible number of respondents who reported a limitation in their ranges of pronosupination. This case study suggests that early mobilization of the wrist after an open TFCC surgical repair can be more beneficial to the patient as opposed to the traditional treatment of prolonged immobilization. However, it should be considered that the patients selected in this case study are professional performance athletes and advanced fitness enthusiasts. Athletes are known to withstand vigorous physical stress in their training that may correlate to their ability to better cope with the progressive stress that was implemented during their hand therapy. Nevertheless, this approach has its merits, and application of it may be adjusted for patients with a similar injury and surgical procedure.

Keywords: hand therapy, performance athlete, TFCC repair, wrist ligament

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1617 Examining Terrorism through a Constructivist Framework: Case Study of the Islamic State

Authors: Shivani Yadav

Abstract:

The Study of terrorism lends itself to the constructivist framework as constructivism focuses on the importance of ideas and norms in shaping interests and identities. Constructivism is pertinent to understand the phenomenon of a terrorist organization like the Islamic State (IS), which opportunistically utilizes radical ideas and norms to shape its ‘politics of identity’. This ‘identity’, which is at the helm of preferences and interests of actors, in turn, shapes actions. The paper argues that an effective counter-terrorism policy must recognize the importance of ideas in order to counter the threat arising from acts of radicalism and terrorism. Traditional theories of international relations, with an emphasis on state-centric security problematic, exhibit several limitations and problems in interpreting the phenomena of terrorism. With the changing global order, these theories have failed to adapt to the changing dimensions of terrorism, especially ‘newer’ actors like the Islamic State (IS). The paper observes that IS distinguishes itself from other terrorist organizations in the way that it recruits and spreads its propaganda. Not only are its methods different, but also its tools (like social media) are new. Traditionally, too, force alone has rarely been sufficient to counter terrorism, but it seems especially impossible to completely root out an organization like IS. Time is ripe to change the discourse around terrorism and counter-terrorism strategies. The counter-terrorism measures adopted by states, which primarily focus on mitigating threats to the national security of the state, are preoccupied with statist objectives of the continuance of state institutions and maintenance of order. This limitation prevents these theories from addressing the questions of justice and the ‘human’ aspects of ideas and identity. These counter-terrorism strategies adopt a problem-solving approach that attempts to treat the symptoms without diagnosing the disease. Hence, these restrictive strategies fail to look beyond calculated retaliation against violent actions in order to address the underlying causes of discontent pertaining to ‘why’ actors turn violent in the first place. What traditional theories also overlook is that overt acts of violence may have several causal factors behind them, some of which are rooted in the structural state system. Exploring these root causes through the constructivist framework helps to decipher the process of ‘construction of terror’ and to move beyond the ‘what’ in theorization in order to describe ‘why’, ‘how’ and ‘when’ terrorism occurs. Study of terrorism would much benefit from a constructivist analysis in order to explore non-military options while countering the ideology propagated by the IS.

Keywords: constructivism, counter terrorism, Islamic State, politics of identity

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1616 Conceptual Design of a Residential House Based on IDEA 4E - Discussion of the Process of Interdisciplinary Pre-Project Research and Optimal Design Solutions Created as Part of Project-Based Learning

Authors: Dorota Winnicka-Jasłowska, Małgorzata Jastrzębska, Jan Kaczmarczyk, Beata Łaźniewska-Piekarczyk, Piotr Skóra, Beata Kobiałko, Agata Kołodziej, Błażej Mól, Ewelina Lasyk, Karolina Brzęczek, Michał Król

Abstract:

Creating economical, comfortable, and healthy buildings which respect the environment is a necessity resulting from legal regulations, but it is also a response to the expectations of a modern investor. Developing the concept of a residential house based on the 4E and the 2+2+(1) IDEAs is a complex process that requires specialist knowledge of many trades and requires adaptation of comprehensive solutions. IDEA 4E assumes the use of energy-saving, ecological, ergonomics, and economic solutions. In addition, IDEA 2+2+(1) assuming appropriate surface and functional-spatial solutions for a family at different stages of a building's life, i.e. 2, 4, or 5 members, enforces certain flexibility of the designed building, which may change with the number and age of its users. The building should therefore be easy to rearrange or expand. The task defined in this way was carried out by an interdisciplinary team of students of the Silesian University of Technology as part of PBL. The team consisted of 6 undergraduate and graduate students representing the following faculties: 3 students of architecture, 2 civil engineering students, and 1 student of environmental engineering. The work of the team was supported by 3 academic teachers representing the above-mentioned faculties and additional experts. The project was completed in one semester. The article presents the successive stages of the project. At first pre-design studies were carried out. They allowed to define the guidelines for the project. For this purpose, the "Model house" questionnaire was developed. The questions concerned determining the utility needs of a potential family that would live in a model house - specifying the types of rooms, their size, and equipment. A total of 114 people participated in the study. The answers to the questions in the survey helped to build the functional programme of the designed house. Other research consisted in the search for optimal technological and construction solutions and the most appropriate building materials based mainly on recycling. Appropriate HVAC systems responsible for the building's microclimate were also selected, i.e. low, temperature heating, mechanical ventilation, and the use of energy from renewable sources was planned so as to obtain a nearly zero-energy building. Additionally, rainwater retention and its local use were planned. The result of the project was a design of a model residential building that meets the presented assumptions. A 3D VR spatial model of the designed building and its surroundings was also made. The final result was the organization of an exhibition for students and the academic community. Participation in the interdisciplinary project allowed the project team members to better understand the consequences of the adopted solutions for achieving the assumed effect and the need to work out a compromise. The implementation of the project made all its participants aware of the importance of cooperation as well as systematic and clear communication. The need to define milestones and their consistent enforcement is an important element guaranteeing the achievement of the intended end result. The implementation of PBL enables students to the acquire competences important in their future professional work.

Keywords: architecture and urban planning, civil engineering, environmental engineering, project-based learning, sustainable building

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1615 Analysis of Scholarly Communication Patterns in Korean Studies

Authors: Erin Hea-Jin Kim

Abstract:

This study aims to investigate scholarly communication patterns in Korean studies, which focuses on all aspects of Korea, including history, culture, literature, politics, society, economics, religion, and so on. It is called ‘national study or home study’ as the subject of the study is itself, whereas it is called ‘area study’ as the subject of the study is others, i.e., outside of Korea. Understanding of the structure of scholarly communication in Korean studies is important since the motivations, procedures, results, or outcomes of individual studies may be affected by the cooperative relationships that appear in the communication structure. To this end, we collected 1,798 articles with the (author or index) keyword ‘Korean’ published in 2018 from the Scopus database and extracted the institution and country of the authors using a text mining technique. A total of 96 countries, including South Korea, was identified. Then we constructed a co-authorship network based on the countries identified. The indicators of social network analysis (SNA), co-occurrences, and cluster analysis were used to measure the activity and connectivity of participation in collaboration in Korean studies. As a result, the highest frequency of collaboration appears in the following order: S. Korea with the United States (603), S. Korea with Japan (146), S. Korea with China (131), S. Korea with the United Kingdom (83), and China with the United States (65). This means that the most active participants are S. Korea as well as the USA. The highest rank in the role of mediator measured by betweenness centrality appears in the following order: United States (0.165), United Kingdom (0.045), China (0.043), Japan (0.037), Australia (0.026), and South Africa (0.023). These results show that these countries contribute to connecting in Korean studies. We found two major communities among the co-authorship network. Asian countries and America belong to the same community, and the United Kingdom and European countries belong to the other community. Korean studies have a long history, and the study has emerged since Japanese colonization. However, Korean studies have never been investigated by digital content analysis. The contributions of this study are an analysis of co-authorship in Korean studies with a global perspective based on digital content, which has not attempted so far to our knowledge, and to suggest ideas on how to analyze the humanities disciplines such as history, literature, or Korean studies by text mining. The limitation of this study is that the scholarly data we collected did not cover all domestic journals because we only gathered scholarly data from Scopus. There are thousands of domestic journals not indexed in Scopus that we can consider in terms of national studies, but are not possible to collect.

Keywords: co-authorship network, Korean studies, Koreanology, scholarly communication

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1614 Tetra Butyl Ammonium Cyanate Mediated Selective Synthesis of Sulfonyltriuret and Their Investigation towards Trypsin Protease Modulation

Authors: Amarjyoti Das Mahapatra, Umesh Kumar, Bhaskar Datta

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A pseudo peptide can mimic the biological or structural properties of natural peptides. They have become an increasing attention in medicinal chemistry because of their interesting advantages like more bioavailability and less biodegradation than compare to the physiologically active native peptides which increase their therapeutic applications. Many biologically active compounds contain urea as functional groups, and they have improved pharmacokinetic properties because of their bioavailability and metabolic stability. Recently we have reported a single-step synthesis of sulfonyl urea and sulfonyltriuret from sulfonyl chloride and sodium cyanate. But the yield of sulfonyltriuret was less around 40-60% because of the formation of other products like sulfonamide and sulfonylureas. In the present work, we mainly focused on the selective synthesis of sulfonyltriuret using tetrabutylammonium cyanate and sulfonyl chloride. More precisely, we are interested in the controlled synthesis of oligomeric urea mainly sulfonyltriuret as a new class of pseudo peptide and their application as protease modulators. The distinctive architecture of these molecules in the form of their pseudo-peptide backbone offers promise as a potential pharmacophore. The synthesized molecules have been screened on trypsin enzyme, and we observed that these molecules are the efficient modulator of trypsin enzyme.

Keywords: pseudo peptide, pharmacophore, sulfonyltriuret, trypsin

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1613 An Analysis of Uncoupled Designs in Chicken Egg

Authors: Pratap Sriram Sundar, Chandan Chowdhury, Sagar Kamarthi

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Nature has perfected her designs over 3.5 billion years of evolution. Research fields such as biomimicry, biomimetics, bionics, bio-inspired computing, and nature-inspired designs have explored nature-made artifacts and systems to understand nature’s mechanisms and intelligence. Learning from nature, the researchers have generated sustainable designs and innovation in a variety of fields such as energy, architecture, agriculture, transportation, communication, and medicine. Axiomatic design offers a method to judge if a design is good. This paper analyzes design aspects of one of the nature’s amazing object: chicken egg. The functional requirements (FRs) of components of the object are tabulated and mapped on to nature-chosen design parameters (DPs). The ‘independence axiom’ of the axiomatic design methodology is applied to analyze couplings and to evaluate if eggs’ design is good (i.e., uncoupled design) or bad (i.e., coupled design). The analysis revealed that eggs design is a good design, i.e., uncoupled design. This approach can be applied to any nature’s artifacts to judge whether their design is a good or a bad. This methodology is valuable for biomimicry studies. This approach can also be a very useful teaching design consideration of biology and bio-inspired innovation.

Keywords: uncoupled design, axiomatic design, nature design, design evaluation

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1612 Kinetics and Adsorption Studies of Tetracycline from Aqueous Solution Using Melon Husk

Authors: Ungwanen John Ahile, Sylvester Obaike Adejo, Simon Terver Ubwa, Raymond Lubem Tyohemba, Pius Utange, Mnena G. Ikyagh

Abstract:

The adsorption of tetracycline from aqueous solution was carried out using melon husk as a low-cost adsorbent. The adsorption was characterized using standard methods and values obtained were; pH = 7.80, bulk density = 0.43 g/mL, ash content = 2.2 %, moisture content = 8.27 %, attrition = 1%, and iodine number = 552 mg/g. Adsorption capacity was found to vary with initial concentration, adsorbent dosage, pH, contact time and temperature, the maximum adsorption capacity in each case was found to be at; 30 mg/L for concentration, 0.8 g for adsorbent dose, 5 for pH, 60 minutes for time and 30 °C for temperature. FTIR analysis was done to analyses the surface functional groups which shows the presence of O-H stretch, at 3743.92 corresponding to alcohol, phenols, C-H stretch at 2923.27 indicative of alkanes, H-C=O: C-H stretch at 2725.76 corresponding to aldehyde, C-C stretch at 1462.72 corresponding to aromatic, SEM analysis carried out revealed a rough and smooth morphology of the uncontacted and contacted adsorbent respectively. The experimental data judging from the R2 values fitted best into the Temkin isotherm. The fitting of tetracycline adsorption into the pseudo second order kinetic model (R2 of 0.9992) is suggestive of chemisorption for the adsorbent.

Keywords: adsorption, adsorbent isotherm, antibiotics, tertracycline

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1611 In Vitro Antioxidant Properties of Balanites Aeqyptiaca Del Enzymatic Protein Hydrolysates

Authors: Friday A. Ogori, Ojotu M. Eke, Oneh J. Abu, Abraham T. Girgih

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B.aeqygtiaca del (Balanites aegyptiaca del) seed protein concentrate (APC) was hydrolyzed using different enzymes such as pepsin+pancreatin (PP), Alcalase (Alca), and Flavourzyme (Flav). The Alca has higher yield (100%) when compared to PP (83.23%) and Flav (62.90%). The hydrophobic amino acid and Sulphur containing amino acid (40.19%, 7.04%) in PP hydrolysate were higher compared to Alcalase (38.92%, 6.69%), Flavourenzyme (37.43%,6.35%), and APC (39.97%, 6.95%) samples. The PP has stronger DPPH, Hydroxyl radical quenching, Ferric reducing activity, and linoleic acid peroxidation activity, followed by the protein concentrate (APC) and Alcalase (Alca), while Flavourenzyme (Flav) derived hydrolysate was least in scavenging and inhibiting radical peroxidation properties. Flavourenzyme derived hydrolysate had stronger Ferric reducing antioxidant potential and metal chelating property. The result showed that the Alcalase hydrolysate has promising peptide yield, and PP hydrolysate had excellent amino acid residues and good in-vitro antioxidant potentials and could be a preferred ingredients in the nutraceutical and functional food emerging industries.

Keywords: balanites aegyptiaca del, protein concentrate, protein hydrolysates, enzymatic hydrolysis, antioxidants

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1610 Model Based Design of Fly-by-Wire Flight Controls System of a Fighter Aircraft

Authors: Nauman Idrees

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Modeling and simulation during the conceptual design phase are the most effective means of system testing resulting in time and cost savings as compared to the testing of hardware prototypes, which are mostly not available during the conceptual design phase. This paper uses the model-based design (MBD) method in designing the fly-by-wire flight controls system of a fighter aircraft using Simulink. The process begins with system definition and layout where modeling requirements and system components were identified, followed by hierarchical system layout to identify the sequence of operation and interfaces of system with external environment as well as the internal interface between the components. In the second step, each component within the system architecture was modeled along with its physical and functional behavior. Finally, all modeled components were combined to form the fly-by-wire flight controls system of a fighter aircraft as per system architecture developed. The system model developed using this method can be simulated using any simulation software to ensure that desired requirements are met even without the development of a physical prototype resulting in time and cost savings.

Keywords: fly-by-wire, flight controls system, model based design, Simulink

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1609 Decision Making, Reward Processing and Response Selection

Authors: Benmansour Nassima, Benmansour Souheyla

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The appropriate integration of reward processing and decision making provided by the environment is vital for behavioural success and individuals’ well being in everyday life. Functional neurological investigation has already provided an inclusive image on affective and emotional (motivational) processing in the healthy human brain and has recently focused its interest also on the assessment of brain function in anxious and depressed individuals. This article offers an overview on the theoretical approaches that relate emotion and decision-making, and spotlights investigation with anxious or depressed individuals to reveal how emotions can interfere with decision-making. This research aims at incorporating the emotional structure based on response and stimulation with a Bayesian approach to decision-making in terms of probability and value processing. It seeks to show how studies of individuals with emotional dysfunctions bear out that alterations of decision-making can be considered in terms of altered probability and value subtraction. The utmost objective is to critically determine if the probabilistic representation of belief affords could be a critical approach to scrutinize alterations in probability and value representation in subjective with anxiety and depression, and draw round the general implications of this approach.

Keywords: decision-making, motivation, alteration, reward processing, response selection

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1608 Multi-Granularity Feature Extraction and Optimization for Pathological Speech Intelligibility Evaluation

Authors: Chunying Fang, Haifeng Li, Lin Ma, Mancai Zhang

Abstract:

Speech intelligibility assessment is an important measure to evaluate the functional outcomes of surgical and non-surgical treatment, speech therapy and rehabilitation. The assessment of pathological speech plays an important role in assisting the experts. Pathological speech usually is non-stationary and mutational, in this paper, we describe a multi-granularity combined feature schemes, and which is optimized by hierarchical visual method. First of all, the difference granularity level pathological features are extracted which are BAFS (Basic acoustics feature set), local spectral characteristics MSCC (Mel s-transform cepstrum coefficients) and nonlinear dynamic characteristics based on chaotic analysis. Latterly, radar chart and F-score are proposed to optimize the features by the hierarchical visual fusion. The feature set could be optimized from 526 to 96-dimensions.The experimental results denote that new features by support vector machine (SVM) has the best performance, with a recognition rate of 84.4% on NKI-CCRT corpus. The proposed method is thus approved to be effective and reliable for pathological speech intelligibility evaluation.

Keywords: pathological speech, multi-granularity feature, MSCC (Mel s-transform cepstrum coefficients), F-score, radar chart

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1607 Analysis and Modeling of Graphene-Based Percolative Strain Sensor

Authors: Heming Yao

Abstract:

Graphene-based percolative strain gauges could find applications in many places such as touch panels, artificial skins or human motion detection because of its advantages over conventional strain gauges such as flexibility and transparency. These strain gauges rely on a novel sensing mechanism that depends on strain-induced morphology changes. Once a compression or tension strain is applied to Graphene-based percolative strain gauges, the overlap area between neighboring flakes becomes smaller or larger, which is reflected by the considerable change of resistance. Tiny strain change on graphene-based percolative strain sensor can act as an important leverage to tremendously increase resistance of strain sensor, which equipped graphene-based percolative strain gauges with higher gauge factor. Despite ongoing research in the underlying sensing mechanism and the limits of sensitivity, neither suitable understanding has been obtained of what intrinsic factors play the key role in adjust gauge factor, nor explanation on how the strain gauge sensitivity can be enhanced, which is undoubtedly considerably meaningful and provides guideline to design novel and easy-produced strain sensor with high gauge factor. We here simulated the strain process by modeling graphene flakes and its percolative networks. We constructed the 3D resistance network by simulating overlapping process of graphene flakes and interconnecting tremendous number of resistance elements which were obtained by fractionizing each piece of graphene. With strain increasing, the overlapping graphenes was dislocated on new stretched simulation graphene flake simulation film and a new simulation resistance network was formed with smaller flake number density. By solving the resistance network, we can get the resistance of simulation film under different strain. Furthermore, by simulation on possible variable parameters, such as out-of-plane resistance, in-plane resistance, flake size, we obtained the changing tendency of gauge factor with all these variable parameters. Compared with the experimental data, we verified the feasibility of our model and analysis. The increase of out-of-plane resistance of graphene flake and the initial resistance of sensor, based on flake network, both improved gauge factor of sensor, while the smaller graphene flake size gave greater gauge factor. This work can not only serve as a guideline to improve the sensitivity and applicability of graphene-based strain sensors in the future, but also provides method to find the limitation of gauge factor for strain sensor based on graphene flake. Besides, our method can be easily transferred to predict gauge factor of strain sensor based on other nano-structured transparent optical conductors, such as nanowire and carbon nanotube, or of their hybrid with graphene flakes.

Keywords: graphene, gauge factor, percolative transport, strain sensor

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1606 Multidisciplinary Rehabilitation Algorithm after Mandibular Resection for Ameloblastoma

Authors: Joaquim de Almeida Dultra, Daiana Cristina Pereira Santana, Fátima Karoline Alves Araújo Dultra, Liliane Akemi Kawano Shibasaki, Mariana Machado Mendes de Carvalho, Ieda Margarida Crusoé Rocha Rebello

Abstract:

Defects originating from mandibular resections can cause significant functional impairment and facial disharmony, and they have complex rehabilitation. The aim of this report is to demonstrate the authors' experience facing challenging rehabilitation after mandibular resection in a patient with ameloblastoma. Clinical and surgical steps are described simultaneously, highlighting the adaptation of the final fixed prosthesis, reported in an unprecedented way in the literature. A 37-year-old male patient was seen after a sports accident, where a pathological fracture in the symphysis and left mandibular body was identified, where a large radiolucent lesion was found. The patient underwent resection, bone graft, distraction osteogenesis, rehabilitation with dental implants, prosthesis, and finally, orofacial harmonization, in an interval of six years. Rehabilitation should consider the patient's needs individually and should have as the main objective to provide similar aesthetics and function to that present before the disease. We also emphasize the importance of interdisciplinary work during the course of rehabilitation.

Keywords: ameloblastoma, mandibular reconstruction, distraction osteogenesis, dental implants. dental prosthesis, implant-supported, treatment outcome

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1605 Even When the Passive Resistance Is Obligatory: Civil Intellectuals’ Solidarity Activism in Tea Workers Movement

Authors: Moshreka Aditi Huq

Abstract:

This study shows how a progressive portion of civil intellectuals in Bangladesh contributed as the solidarity activist entities in a movement of tea workers that became the symbol of their unique moral struggle. Their passive yet sharp way of resistance, with the integration of mass tea workers of a tea estate, got demonstrated against certain private companies and government officials who approached to establish a special economic zone inside the tea garden without offering any compensation and rehabilitation for poor tea workers. Due to massive protests and rebellion, the authorized entrepreneurs had to step back and called off the project immediately. The extraordinary features of this movement generated itself from the deep core social need of indigenous tea workers who are still imprisoned in the colonial cage. Following an anthropological and ethnographic perspective, this study adopted the main three techniques of intensive interview, focus group discussion, and laborious observation, to extract empirical data. The intensive interviews were undertaken informally using a mostly conversational approach. Focus group discussions were piloted among various representative groups where observations prevailed as part of the regular documentation process. These were conducted among civil intellectual entities, tea workers, tea estate authorities, civil service authorities, and business officials to obtain a holistic view of the situation. The fieldwork was executed in capital Dhaka city, along with northern areas like Chandpur-Begumkhan Tea Estate of Chunarughat Upazilla and Habiganj city of Habiganj District of Bangladesh. Correspondingly, secondary data were accessed through books, scholarly papers, archives, newspapers, reports, leaflets, posters, writing blog, and electronic pages of social media. The study results find that: (1) civil intellectuals opposed state-sponsored business impositions by producing counter-discourse and struggled against state hegemony through the phases of the movement; (2) instead of having the active physical resistance, civil intellectuals’ strength was preferably in passive form which was portrayed through their intellectual labor; (3) the combined movement of tea workers and civil intellectuals reflected on social security of ethnic worker communities that contrasts state’s pseudo-development motives which ultimately supports offensive and oppressive neoliberal growths of economy; (4) civil intellectuals are revealed as having certain functional limitations in the process of movement organization as well as resource mobilization; (5) in specific contexts, the genuine need of protest by indigenous subaltern can overshadow intellectual elitism and helps to raise the voices of ‘subjugated knowledge’. This study is quite likely to represent two sets of apparent protagonist entities in the discussion of social injustice and oppressive development intervention. On the one, hand it may help us to find the basic functional characteristics of civil intellectuals in Bangladesh when they are in a passive mode of resistance in social movement issues. On the other hand, it represents the community ownership and inherent protest tendencies of indigenous workers when they feel threatened and insecure. The study seems to have the potential to understand the conditions of ‘subjugated knowledge’ of subalterns. Furthermore, being the memory and narratives, these ‘activism mechanisms’ of social entities broadens the path to understand ‘power’ and ‘resistance’ in more fascinating ways.

Keywords: civil intellectuals, resistance, subjugated knowledge, indigenous

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1604 Design of Target Selection for Pedestrian Autonomous Emergency Braking System

Authors: Tao Song, Hao Cheng, Guangfeng Tian, Chuang Xu

Abstract:

An autonomous emergency braking system is an advanced driving assistance system that enables vehicle collision avoidance and pedestrian collision avoidance to improve vehicle safety. At present, because the pedestrian target is small, and the mobility is large, the pedestrian AEB system is faced with more technical difficulties and higher functional requirements. In this paper, a method of pedestrian target selection based on a variable width funnel is proposed. Based on the current position and predicted position of pedestrians, the relative position of vehicle and pedestrian at the time of collision is calculated, and different braking strategies are adopted according to the hazard level of pedestrian collisions. In the CNCAP standard operating conditions, comparing the method of considering only the current position of pedestrians and the method of considering pedestrian prediction position, as well as the method based on fixed width funnel and variable width funnel, the results show that, based on variable width funnel, the choice of pedestrian target will be more accurate and the opportunity of the intervention of AEB system will be more reasonable by considering the predicted position of the pedestrian target and vehicle's lateral motion.

Keywords: automatic emergency braking system, pedestrian target selection, TTC, variable width funnel

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1603 Growth and Yield Response of an Indian Wheat Cultivar (HD 2967) to Ozone and Water Stress in Open-Top Chambers with Emphasis on Its Antioxidant Status, Photosynthesis and Nutrient Allocation

Authors: Annesha Ghosh, S. B. Agrawal

Abstract:

Agricultural sector is facing a serious threat due to climate change and exacerbation of different atmospheric pollutants. Tropospheric ozone (O₃) is considered as a dynamic air pollutant imposing substantial phytotoxicity to natural vegetations and agriculture worldwide. Naturally, plants are exposed to different environmental factors and their interactions. Amongst such interactions, studies related to O₃ and water stress are still rare. In the present experiment, wheat cultivar HD2967 were grown in open top chambers (OTC) under two O₃ concentration; ambient O₃ level (A) and elevated O₃ (E) (ambient + 20 ppb O₃) along with two different water supply; well-watered (W) and 50% water stress conditions (WS), with an aim to assess the individual and interactive effect of two most prevailing stress factors in Indo-Gangetic Plains of India. Exposure to elevated O₃ dose caused early senescence symptoms and reduction in growth and biomass of the test cultivar. The adversity was more pronounced under the combined effect of EWS. Significant reduction of stomatal conductance (gs) and assimilation rate were observed under combined stress condition compared to the control (AW). However, plants grown under individual stress conditions displayed higher gs, biomass, and antioxidant defense mechanism compared to the plants grown under the presence of combined stresses. Higher induction in most of the enzyme activities of catalase (CAT), ascorbate peroxidase (APX), glutathione reductase (GR), peroxidase (POD) and superoxide dismutase (SOD) was displayed by HD 2967 under EW while, under the presence of combined stresses (EWS), a moderate increment of APX and CAT activity was observed only at its vegetative phase. Furthermore, variations in nutrient uptake and redistribution to different plants parts were also observed in the present study. Reduction in water availability has checked nutrient uptake (N, K, P, Ca, Cu, Mg, Zn) in above-ground parts (leaf) and below-ground parts (root). On the other hand, carbon (C) accumulation with subsequent C-N ratio was observed to be higher in the leaves under EWS. Such major nutrient check and limitation in carbon fixation due to lower gs under combined stress conditions might have weakened the defense mechanisms of the test cultivar. Grain yield was significantly reduced under EWS followed by AWS and EW as compared to their control, exhibiting an additive effect on the grain yield.

Keywords: antioxidants, open-top chambers, ozone, water stress, wheat, yield

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1602 Study on The Model of Microscopic Contact Parameters for Grinding M300 Using Elastic Abrasive Tool

Authors: Wu Xiaojun, Liu Ruiping, Yu Xingzhan, Wu Qian

Abstract:

In precision grinding, utilizing the elastic matrix ball has higher processing efficiency and better superficial quality than traditional grinding. The diversity of characteristics which elastic abrasive tool contact with bend surface results in irregular wear abrasion,and abrasive tool machining status get complicated. There is no theoretical interpretation that parameters affect the grinding accuracy.Aiming at corrosion resistance, wear resistance and other characteristics of M 300 material, it is often used as a material on aerospace precision components. The paper carried out grinding and polishing experiments by using material of M 300,to theoretically show the relationship between stress magnitude and grinding efficiency,and predict the optimal combination of grinding parameter for effective grinding, just for the high abrasion resistance features of M 300, analyzing the micro-contact of elastic ball abrasive tool (Whetstone), using mathematical methods deduce the functional relationship between residual peak removal rate and the main parameters which impact the grinding accuracy on the plane case.Thus laying the foundation for the study of elastic abrasive prediction and compensation.

Keywords: flexible abrasive tool, polishing parameters, Hertz theory, removal rate

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1601 Effect of Fast Fashion on Urban Indian Consumer

Authors: Neha Dimri, Varsha Gupta

Abstract:

Purpose: Fast Fashion trend promotes consumption of low cost high fashion garments at a rapid rate. Frequent change in fashion trend results in higher disposability of Fast Fashion products. To cater for the Fast Fashion appetite of the present day consumer, fashion giants have ramped up production of garments, thus imposing a massive strain on the planet’s natural resources. Also, ethical issues related to cheaper methods of production are of concern. India being a large consumer base has a major role to play in proliferation of the Fast Fashion trend. This paper is an attempt to study the effect of fast fashion trends on the Indian consumer’s behaviour. It also attempts to ascertain the awareness of the consumer about the detrimental effect that the fast fashion trends manifest on the environment. Design /methodology/approach: The survey was conducted using a questionnaire targeted at a set of urban Indian consumers of varied age, profession and socio economic backgrounds. Trends regarding frequency of purchase, expenditure on clothing, disposal methods and awareness about environmental issues were analyzed using the obtained data. Findings: The result of the study indicates that urban Indian consumer has a strong affinity towards fast fashion trends, but is largely unaware of its detrimental effect on the environment and strain on natural resources. Research Limitation/implications: The sample size for survey was only of a hundred consumers, and the same could be expanded for a better estimate of trends. Also, the sample consumers were mostly urban. A big chunk of Indian fashion consumers reside in small towns and the same could be included in the survey. Practical implications: As the true cost of Fast Fashion in terms of environmental and ethical aspects is getting realized worldwide, a big market like India cannot remain isolated from this phenomenon. Globally there has been an increase in demand of ethically produced clothing. It is imperative that the Indian consumer be made aware about the unsustainable nature of Fast Fashion so that he can contribute towards conservation of natural resources and ethical production of garments. Originality/value The research attempts to ascertain consumption pattern of the Indian fashion consumer and also his awareness about the true cost and consequences of Fast Fashion. The inferences may be used by fashion giants to use ‘Green Marketing’ and ‘Social Marketing’ techniques to make the Indian consumer more aware about sustainable fashion and to market their own products as ‘Sustainable, Green and Ethical’.

Keywords: consumption, disposable, fast fashion, Indian consumer

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1600 The Developmental Process of Panic Disorder: Focusing on the Psychological Dynamics of a Family Therapy Case

Authors: Tai-Young Park, Yangjin Park

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Introduction: This study analyzed a family therapy case involving a female client in her thirties with panic disorder (PD) in South Korea. We identified five stages of the psychological process in the development of PD and examined external situations, family dynamics, and psychological experiences at each stage. Method: The client, mother, sister, and husband participated in therapy. Researchers analyzed the transcripts, notes, and video recordings of the therapy sessions. A thematic analysis was used to examine the data and display our findings using a network. Results: The developmental process of PD was as follows: (1) formation of anxiety, (2) sheltered life, (3) crisis, (4) loss of safe haven, and (5) inner breakdown. Conclusion: The family dynamics that developed as a result of coping with external situations in each stage contributed to clients’ psychological experiences. These psychological experiences triggered anxiety, which led to the development of PD. Moreover, this study empirically suggests that family dynamics can be associated with a person’s internal experiences that could lead to PD. Our findings highlight the significance of functional family dynamics and coping patterns when facing difficult external situations or crises.

Keywords: developmental process, family therapy, panic disorder, psychological dynamics

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1599 Appearance-Based Discrimination in a Workplace: An Emerging Problem for Labor Law Relationships

Authors: Irmina Miernicka

Abstract:

Nowadays, dress codes and widely understood appearance are becoming more important in the workplace. They are often used in the workplace to standardize image of an employer, to communicate a corporate image and ensure that customers can easily identify it. It is also a way to build professionalism of employer. Additionally, in many cases, an employer will introduce a dress code for health and safety reasons. Employers more often oblige employees to follow certain rules concerning their clothing, grooming, make-up, body art or even weight. An important research problem is to find the limits of the employer's interference with the external appearance of employees. They are primarily determined by the two main obligations of the employer, i. e. the obligation to respect the employee's personal rights and the principle of equal treatment and non-discrimination in employment. It should also be remembered that the limits of the employer's interference will be different when certain rules concerning the employee's appearance result directly from the provisions of laws and other acts of universally binding law (workwear, official clothing, and uniform). The analysis of this issue was based on literature and jurisprudence, both domestic and foreign, including the U.S. and European case law, and led the author to put forward a thesis that there are four main principles, which will protect the employer from the allegation of discrimination. First, it is the principle of adequacy - the means requirements regarding dress code must be appropriate to the position and type of work performed by the employee. Secondly, in accordance with the purpose limitation principle, an employer may introduce certain requirements regarding the appearance of employees if there is a legitimate, objective justification for this (such as work safety or type of work performed), not dictated by the employer's subjective feelings and preferences. Thirdly, these requirements must not place an excessive burden on workers and be disproportionate in relation to the employer's objective (principle of proportionality). Fourthly, the employer should also ensure that the requirements imposed in the workplace are equally burdensome and enforceable from all groups of employees. Otherwise, it may expose itself to grounds of discrimination based on sex or age. At the same time, it is also possible to differentiate the situation of some employees if these differences are small and reflect established habits and traditions and if employees are obliged to maintain the same level of professionalism in their positions. Although this subject may seem to be insignificant, frequent application of dress codes and increasing awareness of both employees and employers indicate that its legal aspects need to be thoroughly analyzed. Many legal cases brought before U.S. and European courts show that employees look for legal protection when they consider that their rights are violated by dress code introduced in a workplace.

Keywords: labor law, the appearance of an employee, discrimination in the workplace, dress code in a workplace

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1598 Production of Gluten-Free Bread Using Emulsifying Salts and Rennet Casein

Authors: A. Morina, S. Ö. Muti, M. Öztürk

Abstract:

Celiac disease is a chronic intestinal disease observed in individuals with gluten intolerance. In this study, our aim was to create a protein matrix to mimic the functional properties of gluten. For this purpose, rennet casein and four emulsifying salts (disodium phosphate (DSP), tetrasodium pyrophosphate (TSPP), sodium acid pyrophosphate (SAPP), and sodium hexametaphosphate (SHMP)) were investigated in gluten-free bread manufacture. Compositional, textural, and visual properties of the gluten-free bread dough and gluten-free breads were investigated by a two–level factorial experimental design with two-star points (α = 1.414) and two replicates of the center point. Manufacturing gluten-free bread with rennet casein and SHMP significantly increased the bread volume (P < 0.0001, R² = 97.8). In general, utilization of rennet casein with DSP and SAPP increased bread hardness while no difference was observed in samples manufactured with TSPP and SHMP. Except for TSPP, bread color was improved by the utilization of rennet casein and DSP, SAPP, and SHMP combinations. In conclusion, it is possible to manufacture gluten-free bread with acceptable texture and color by rennet casein and SHMP.

Keywords: celiac disease, gluten-free bread, emulsified salts, rennet casein, rice flour

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1597 Conventional and Islamic Perspective in Accounting: Potential for Alternative Reporting Framework

Authors: Shibly Abdullah

Abstract:

This paper provides an overview of fundamental philosophical and functional differences in conventional and Islamic accounting. The aim of this research is to undertake a detailed analysis focus on specific illustrations drawn from both these systems and highlight how these differences implicate in recording financial transactions and preparation of financial reports for a range of stakeholders. Accounting as being universally considered as a platform for providing a ‘true and fair’ view of corporate entities can be challenged in the current world view, as the business environment has evolved and transformed significantly. Growth of the non-traditional corporate entity such as Islamic financial institutions, fundamentally questions the applicability of conventional accounting standards in preparation of Shariah-compliant financial reporting. Coupled with this, there are significant concerns about the wider applicability of Islamic accounting standards and framework in order to achieve reporting practices satisfying the information needs generally. Against the backdrop of such a context, this paper raises fundamental question as to how potential convergence could be achieved between these two systems in order to provide users’ a transparent and comparable state of financial information resulting in an alternative framework of financial reporting.

Keywords: accounting, conventional accounting, corporate reporting, Islamic accounting

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