Search results for: crop sensitivity
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2987

Search results for: crop sensitivity

1037 Environmental Degradation of Natural Resources in Broghil National Park in the High Mountains of Pakistan – Empirical Evidence From Local Community and Geoinformatics

Authors: Siddique Ullah Baig, Alisha Manzoor

Abstract:

The remotest, mountainous, and icy Broghil Valley is a high-profile protected area as a national park, which hosts one of the highest altitude permanent human settlements on the earth. This park hosts a distributed but diverse range of habitats. Due to a lack of infrastructures, higher altitudes, and harsh environmental conditions, poverty-stricken inhabitants mostly rely on its resources, causing ecological dis-balance. This study aims to investigate the environmental degradation of natural resources of the park based on empirical evidence from stakeholders and geoinformatics. The result shows that one-fourth of the park is a gently undulating basin dotted with water bodies / grass, and agricultural land and three fourth is entirely rugged with steep mountains and glaciers. There are virtually no forests as the arid cold tundra climate and high altitude prevent tree growth. Rapid three-decadal land cover changes have led to ecological disequilibrium of the park, narrowing the traditional diverse food base, decreasing the resilience of biodiversity and local livelihoods as crop-land has shifted towards fallow, alpine-grass to peat-land and snow/glacial ice area to bare-soil/rocks. The local community believes in exploiting whatever vegetation or organic material is available for use as food, fodder, and fuel. The permanent presence of the community and limited cost-effective options in the park will be a challenge forever to maintain undisturbed natural processes as the objective of a national park.

Keywords: Broghil National Park, natural resources, environmental degradation, land cover

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1036 Enzyme Treatment of Sorghum Dough: Modifications of Rheological Properties and Product Characteristics

Authors: G. K. Sruthi, Sila Bhattacharya

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Sorghum is an important food crop in the dry tropical areas of the world, and possesses significant levels of phytochemicals and dietary fiber to offer health benefits. However, the absence of gluten is a limitation for converting the sorghum dough into sheeted/flattened/rolled products. Chapathi/roti (flat unleavened bread prepared conventionally from whole wheat flour dough) was attempted from sorghum as wheat gluten causes allergic reactions leading to celiac disease. Dynamic oscillatory rheology of sorghum flour dough (control sample) and enzyme treated sorghum doughs were studied and linked to the attributes of the finished ready-to-eat product. Enzymes like amylase, xylanase, and a mix of amylase and xylanase treated dough affected drastically the rheological behaviour causing a lowering of dough consistency. In the case of amylase treated dough, marked decrease of the storage modulus (G') values from 85513 Pa to 23041 Pa and loss modulus (G") values from 8304 Pa to 7370 Pa was noticed while the phase angle (δ) increased from 5.6 to 10.1o for treated doughs. There was a 2 and 3 fold increase in the total sugar content after α-amylase and xylanase treatment, respectively, with simultaneous changes in the structure of the dough and finished product. Scanning electron microscopy exhibited enhanced extent of changes in starch granules. Amylase and mixed enzyme treatment produced a sticky dough which was difficult to roll/flatten. The dough handling properties were improved by the use of xylanase and quality attributes of the chapath/roti. It is concluded that enzyme treatment can offer improved rheological status of gluten free doughs and products.

Keywords: sorghum dough, amylase, xylanase, dynamic oscillatory rheology, sensory assessment

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1035 Comparison of Serological and Molecular Diagnosis of Cerebral Toxoplasmosis in Blood and Cerebrospinal Fluid in HIV Infected Patients

Authors: Berredjem Hajira, Benlaifa Meriem, Becheker Imene, Bardi Rafika, Djebar Med Reda

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Recent acquired or reactivation T.gondii infection is a serious complication in HIV patients. Classical serological diagnosis relies on the detection of anti-Toxoplasma immunoglobulin ; however, serology may be unreliable in HIV immunodeficient patients who fail to produce significant titers of specific antibodies. PCR assays allow a rapid diagnosis of Toxoplasma infection. In this study, we compared the value of the PCR for diagnosing active toxoplasmosis in cerebrospinal fluid and blood samples from HIV patients. Anti-Toxoplasma antibodies IgG and IgM titers were determined by ELISA. In parallel, nested PCR targeting B1 gene and conventional PCR-ELISA targeting P30 gene were used to detect T. gondii DNA in 25 blood samples and 12 cerebrospinal fluid samples from patients in whom toxoplasmic encephalitis was confirmed by clinical investigations. A total of 15 negative controls were used. Serology did not contribute to confirm toxoplasmic infection, as IgG and IgM titers decreased early. Only 8 out 25 blood samples and 5 out 12 cerebrospinal fluid samples PCRs yielded a positive result. 5 patients with confirmed toxoplasmosis had positive PCR results in either blood or cerebrospinal fluid samples. However, conventional nested B1 PCR gave best results than the P30 gene one for the detection of T.gondii DNA in both samples. All samples from control patients were negative. This study demonstrates the unusefulness of the serological tests and the high sensitivity and specificity of PCR in the diagnosis of toxoplasmic encephalitis in HIV patients.

Keywords: cerebrospinal fluid, HIV, Toxoplasmosis, PCR

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1034 A Comparative Study on the Phenolics Composition and Antioxidant Properties of Water Yam Landraces in Kerala, India

Authors: Anumol Jose, Sajana Nazar, M. R. Vishnu, M. Anilkumar

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Water yam is an underutilized tropical tuber crop and a rich source of polyphenol compounds and acylated anthocyanins. There is an inverse relationship between the risk of chronic human diseases and the consumption of polyphenolic rich diet. Dioscorea alata is a plant species with several undocumented landraces. In this study, several landraces of water yam with distinct morphological features were collected from all over kerala. Distinct variation in morphological feature among landraces was tuber colour and only those landraces which expressed consistent morphological characters for constitutively two growing seasons were included in the study. Plants were categorized according to the L*a*b* colour attributes of tuber extracts. There were five categories, red, pink, orange, yellow and white. Total phenol, flavanoid and anthocyanin content of the tuber extracts were measured spectroscopically and correlated with antioxidant properties determined by 2,2-diphenyl-1-picryl-hydrazyl-hydrate free radical method and ferric reducing antioxidant power assay. Landraces showed statistically significant difference in all the parameters studied and strong correlation were observed between total phenol and antioxidant activity. Out of the five categories orange coloured tubers showed relatively high phenol and flavanoid content.Colour variations of tuber extracts correlated with anthocyanin quantity and polymeric nature of anthocyanins. This study helps to identify and categorize landraces of D.alata with potential health benefits and commercial applications. Distinct colour characteristics of tuber could be useful in the field of natural colorants. This study also aimed to document and preserve landraces of water yams for further study and research in this area.

Keywords: the antioxidant property, anthocyanins, polyphenols, water yam

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1033 Estimating of Groundwater Recharge Value for Al-Najaf City, Iraq

Authors: Hayder H. Kareem

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Groundwater recharge is a crucial parameter for any groundwater management system. The variability of the recharge rates and the difficulty in estimating this factor in many processes by direct observation leads to the complexity of estimating the recharge value. Various methods are existing to estimate the groundwater recharge, with some limitations for each method to be able for application. This paper focuses particularly on a real study area, Al-Najaf City, Iraq. In this city, there are few groundwater aquifers, but the aquifer which is considered in this study is the closest one to the ground surface, the Dibdibba aquifer. According to the Aridity Index, which is estimated in the paper, Al-Najaf City is classified as a region located in an arid climate, and this identified that the most appropriate method to estimate the groundwater recharge is Thornthwaite's formula or Thornthwaite's method. From the calculations, the estimated average groundwater recharge over the period 1980-2014 for Al-Najaf City is 40.32 mm/year. Groundwater recharge is completely affected the groundwater table level (groundwater head). Therefore, to make sure that this value of recharge is true, the MODFLOW program has been used to apply this value through finding the relationship between the calculated and observed heads where a groundwater model for the Al-Najaf City study area has been built by MODFLOW to simulate this area for different purposes, one of these purposes is to simulate the groundwater recharge. MODFLOW results show that this value of groundwater recharge is extremely high and needs to be reduced. Therefore, a further sensitivity test has been carried out for the Al-Najaf City study area by the MODFLOW program through changing the recharge value and found that the best estimation of groundwater recharge value for this city is 16.5 mm/year where this value gives the best fitting between the calculated and observed heads with minimum values of RMSE % (13.175) and RSS m² (1454).

Keywords: Al-Najaf City, groundwater modelling, recharge estimation, visual MODFLOW

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1032 Advanced Numerical and Analytical Methods for Assessing Concrete Sewers and Their Remaining Service Life

Authors: Amir Alani, Mojtaba Mahmoodian, Anna Romanova, Asaad Faramarzi

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Pipelines are extensively used engineering structures which convey fluid from one place to another. Most of the time, pipelines are placed underground and are encumbered by soil weight and traffic loads. Corrosion of pipe material is the most common form of pipeline deterioration and should be considered in both the strength and serviceability analysis of pipes. The study in this research focuses on concrete pipes in sewage systems (concrete sewers). This research firstly investigates how to involve the effect of corrosion as a time dependent process of deterioration in the structural and failure analysis of this type of pipe. Then three probabilistic time dependent reliability analysis methods including the first passage probability theory, the gamma distributed degradation model and the Monte Carlo simulation technique are discussed and developed. Sensitivity analysis indexes which can be used to identify the most important parameters that affect pipe failure are also discussed. The reliability analysis methods developed in this paper contribute as rational tools for decision makers with regard to the strengthening and rehabilitation of existing pipelines. The results can be used to obtain a cost-effective strategy for the management of the sewer system.

Keywords: reliability analysis, service life prediction, Monte Carlo simulation method, first passage probability theory, gamma distributed degradation model

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1031 Using Monte Carlo Model for Simulation of Rented Housing in Mashhad, Iran

Authors: Mohammad Rahim Rahnama

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The study employs Monte Carlo method for simulation of rented housing in Mashhad second largest city in Iran. A total number of 334 rental residential units in Mashhad, including both apartments and houses (villa), were randomly selected from advertisements placed in Khorasan Newspapers during the months of July and August of 2015. In order to simulate the monthly rent price, the rent index was calculated through combining the mortgage and the rent price. In the next step, the relation between the variables of the floor area and that of the number of bedrooms for each unit, in both apartments and houses(villa), was calculated through multivariate regression using SPSS and was coded in XML. The initial model was called using simulation button in SPSS and was simulated using triangular and binominal algorithms. The findings revealed that the average simulated rental index was 548.5$ per month. Calculating the sensitivity of rental index to a number of bedrooms we found that firstly, 97% of units have three bedrooms, and secondly as the number of bedrooms increases from one to three, for the rent price of less than 200$, the percentage of units having one bedroom decreases from 10% to 0. Contrariwise, for units with the rent price of more than 571.4$, the percentage of bedrooms increases from 37% to 48%. In the light of these findings, it becomes clear that planning to build rental residential units, overseeing the rent prices, and granting subsidies to rental residential units, for apartments with two bedrooms, present a felicitous policy for regulating residential units in Mashhad.

Keywords: Mashhad, Monte Carlo, simulation, rent price, residential unit

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1030 Evaluation of a Chitin Synthesis Inhibitor Novaluron in the Shrimp Palaemon Adspersus: Impact on Ecdysteroids and Chitin Contents

Authors: Hinda Berghiche, Hamida Benradia, Noureddine Soltani

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Pesticides are widely used in crop production and are known to induce a major contamination of ecosystems especially in aquatic environments. The leaching of a large amount of pollutants derived from agricultural activities (fertilizers, pesticides) might contaminate rivers which diverse into the likes and estuarine and coastal environments affecting several organisms such as crustacean species. In this context, there is searched for new selective insecticides with minimal toxic effects on the environment and human health such as growth insect regulators (GIRs). The current study aimed to examine the impact of novaluron (CE 20%), a potent benzoylphenylurea derivative insecticide on mosquito larvae, against non-target shrimp, Palaemon adspersus (Decapoda, Palaemonidae). The compound was tested at two concentrations (0.91 mg/L and 4.30 mg/L) corresponding respectively to the LC50 and LC90 determined against fourth-instar larvae of Culiseta longiareolata (Diptera, Culicidae). The molting hormone titer was determined in the haemolymph by an enzyme-immunoassay, while chitin was measured in peripheral integument at different stages during the molting cycle. Under normal conditions, the haemolymphatic ecdysteroid concentrations increased during the molting cycle to reach peak at stage D. In the treated series, we note absence of the peak at stage D and an increase at stages B, C and D as compared to the controls. Concerning the chitin amounts, we observe an increase from stage A to stage C followed by a decrease at stage D. Exposition of shrimps to novaluron resulted in a significant decrease of values at all molting stages with a dose-response effect. Thus, the insecticide can present secondary effects on this non-target arthropod species.

Keywords: toxicology, novaluron, crustacean, palaemon adspersus, ecdysteroids, cuticle, chitin

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1029 Museums and Corporate Social Responsibility: Environmental Impact and Strategies in Corporate Social Responsibility Policies

Authors: Nicola Urbino

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The definition of corporate social responsibility policies is a central topic in contemporary museology, as the role of museums in developing social, cultural, and environmental impact strategies has become increasingly prominent. An overarching perspective in this domain can be provided by the publication of the primary tool for impact verification and reporting in the CSR field: the Social Report. The presentation, based on an international and national theoretical and regulatory assessment, focuses on the operational significance of structured social reporting for Italian museums. The study involves analyzing over 25 Social Reports from leading Italian museums over the past 5 years to assess their CSR practices, examining both the strengths and weaknesses, in order to offer a comprehensive overview of the phenomenon of social responsibility in the national context. Moreover, a benchmark will be done between the legislative framework and guidelines and the effective implementation of CSR policies and practices. That said, the contribution aims at analyzing the strategies of the main Italian museums regarding their environmental impact on the territory. Through the analysis of the Social Balance Sheets published by a group of museums from the north to the south of Italy, it will highlight the relations that museums have established over the years with the territory and the environment, their sensitivity to climate change, and the strategies proposed to mitigate their environmental impact. Starting from a general analysis, the paper will help to highlight best practices and management models to be followed for sustainable growth, analyzing best practice, case studies and strategies applied to the museological field.

Keywords: museums, social report, sustainable development, footprint

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1028 Evaluation of Pesticide Residues in Honey from Cocoa and Forest Ecosystems in Ghana

Authors: Richard G. Boakye, Dara A Stanley, Mathavan Vickneswaran, Blanaid White

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The cultivation of cocoa (Theobroma cocoa), an important cash crop that contributes immensely towards the economic growth of several Western African countries, depends almost entirely on pesticide application owing to the plant’s vulnerability to pest and disease attacks. However, the extent to which pesticides inputted for cocoa cultivation impact bees and bee products has rarely received attention in research. Through this study, the effects of pesticides applied for cocoa cultivation on honey in Ghana were examined by evaluating honey samples from cocoa and forest ecosystems in Ghana. An analysis of five honey samples from each land use type confirmed pesticide contaminants from these land use types at measured concentrations for acetamiprid (0.051mg/kg); imidacloprid (0.004-0.02 mg/kg), thiamethoxam (0.013-0.017 mg/kg); indoxacarb (0.004-0.045 mg/kg) and sulfoxaflor (0.004-0.026 mg/kg). None of the observed pesticide concentrations exceeded EU maximum residue levels, indicating no compromise of the honey quality for human consumption. However, from the results, it could be inferred that toxic effects on bees may not be ruled out because observed concentrations largely exceeded the threshold of 0.001 mg/kg at which sublethal effects on bees have previously been reported. One of the most remarkable results to emerge from this study is the detection of imidacloprid in all honey samples analyzed, with sulfoxaflor and thiamethoxam also being detected in 93% and 73% of the honey samples, respectively. This suggests the probable prevalence of pesticide use in the landscape. However, the conclusions reached in this study should be interpreted within the scope of pesticide applications within Bia West District and not necessarily extended to other cocoa-producing districts in Ghana. Future studies should therefore include multiple cocoa-growing districts and other non-cocoa farming landscapes. Such an approach can give a broader outlook on pesticide residues in honey produced in Ghana.

Keywords: honey, cocoa, pesticides, bees, land use, landscape, residues, Ghana

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1027 Coastal Adaptation to Climate Change: A Review of EU Tools, Legislation, National Strategies and Projects in the Mediterranean Basin

Authors: Dimitris Kokkinos, Panagiotis Prinos

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In the last three decades, climate change has been studied extensively from scientific community, and its consequences are more than clear all around the world. Most countries have carried out a great effort to reduce global warming rates with the ratification and implementation of several international treaties. Moreover, many of them have already adopted national plans in order to adapt to climate change effects and mitigate human and economic losses. Coastal environments, with their inherent physical sensitivity, will face important challenges as a result of projected changes in climate conditions and hundreds of millions of people will be affected. Coastal zones are of high social and economic value and this research focuses on the Mediterranean basin, which is a densely populated and highly urbanized area. With 40% of its land used for human activity and the inevitability of the impacts of the climate change, it is obvious that some form of adaptation measures will be necessary. In this regard, the EU tools, policies and legislation concerning adaptation to climate change are presented. Additionally, the National Adaptation Strategies of State members of the Mediterranean basin are compared and analyzed concerning the coastal areas, along with an overview of projects and programs results focused on coastal issues at different spatial scales. The purpose of this research is to stress the differences between Mediterranean State members at methodologies implemented, to highlight the possible gaps in co-ordination and to emphasize on research initiatives that EU can build upon moving towards an integrated adaptation planning on a region-wide basis.

Keywords: coastal adaptation, Mediterranean Basin, climate change, coastal environments

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1026 Application of Biosensors in Forensic Analysis

Authors: Shirin jalili, Hadi Shirzad, Samaneh Nabavi, Somayeh Khanjani

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Biosensors in forensic analysis are ideal biological tools that can be used for rapid and sensitive initial screening and testing to detect of suspicious components like biological and chemical agent in crime scenes. The wide use of different biomolecules such as proteins, nucleic acids, microorganisms, antibodies and enzymes makes it possible. These biosensors have great advantages such as rapidity, little sample manipulation and high sensitivity, also Because of their stability, specificity and low cost they have become a very important tool to Forensic analysis and detection of crime. In crime scenes different substances such as rape samples, Semen, saliva fingerprints and blood samples, act as a detecting elements for biosensors. On the other hand, successful fluid recovery via biosensor has the propensity to yield a highly valuable source of genetic material, which is important in finding the suspect. Although current biological fluid testing techniques are impaired for identification of body fluids. But these methods have disadvantages. For example if they are to be used simultaneously, Often give false positive result. These limitations can negatively result the output of a case through missed or misinterpreted evidence. The use of biosensor enable criminal researchers the highly sensitive and non-destructive detection of biological fluid through interaction with several fluid-endogenous and other biological and chemical contamination at the crime scene. For this reason, using of the biosensors for detecting the biological fluid found at the crime scenes which play an important role in identifying the suspect and solving the criminal.

Keywords: biosensors, forensic analysis, biological fluid, crime detection

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1025 A Constrained Model Predictive Control Scheme for Simultaneous Control of Temperature and Hygrometry in Greenhouses

Authors: Ayoub Moufid, Najib Bennis, Soumia El Hani

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The objective of greenhouse climate control is to improve the culture development and to minimize the production costs. A greenhouse is an open system to external environment and the challenge is to regulate the internal climate despite the strong meteorological disturbances. The internal state of greenhouse considered in this work is defined by too relevant and coupled variables, namely inside temperature and hygrometry. These two variables are chosen to describe the internal state of greenhouses due to their importance in the development of plants and their sensitivity to external climatic conditions, sources of weather disturbances. A multivariable model is proposed and validated by considering a greenhouse as black-box system and the least square method is applied to parameters identification basing on collected experimental measures. To regulate the internal climate, we propose a Model Predictive Control (MPC) scheme. This one considers the measured meteorological disturbances and the physical and operational constraints on the control and state variables. A successful feasibility study of the proposed controller is presented, and simulation results show good performances despite the high interaction between internal and external variables and the strong external meteorological disturbances. The inside temperature and hygrometry are tracking nearly the desired trajectories. A comparison study with an On/Off control applied to the same greenhouse confirms the efficiency of the MPC approach to inside climate control.

Keywords: climate control, constraints, identification, greenhouse, model predictive control, optimization

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1024 Simulation of Turboexpander Potential in a City Gate Station under Variations of Feed Characteristic

Authors: Tarannom Parhizkar, Halle Bakhteeyar

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This paper presents a feasibility assessment of an expansion system applied to the natural gas transportation process in Iran. Power can be generated from the pressure energy of natural gas along its supply chain at various pressure reduction points by using turboexpanders. This technology is being applied in different countries around the world. The system consists of a turboexpander reducing the natural gas pressure and providing mechanical energy to drive electric generator. Moreover, gas pre-heating, required to prevent hydrate formation, is performed upstream of expansion stage using burner. The city gate station (CGS) has a nominal flow rate in range of 45000 to 270000 cubic meters per hour and a pressure reduction from maximum 62 bar at the upstream to 6 bar. Due to variable feed pressure and temperature in this station sensitivity analysis of generated electricity and required heat is performed. Results show that plant gain is more sensible to pressure variation than temperature changes. Furthermore, using turboexpander to reduce the pressure result in an electrical generation of 2757 to 17574 kW with the value of approximately 4 million US$ per year. Moreover, the required heat range to prevent a hydrate formation is almost 2189 to 14157 kW. To provide this heat, a burner is used with a maximum annual cost of 268,640 $ burner fuel. Therefore, the actual annual benefit of proposed plant modification is approximately over 6,5 million US$.

Keywords: feasibility study, simulation, turboexpander, feed characteristic

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1023 Functional Characteristics of Chemosensory Proteins in the Sawyer Beetle Monochamus alternatus Hope

Authors: Saqib Ali, Man-Qun Wang

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The Japanese pine sawyer, Monochamus alternatus Hope (Coleoptera: Cerambycidae), is a major pest of pines and it is also the key vector of the exotic pinewood nematode in China. In the present study, we cloned, expressed, and purified a chemosensory protein (CSP) in M. alternatus. We surveyed its expression in various developmental stages of male and female adult tissues and determined its binding affinities for different pine volatiles using a competitive binding fluorescence assay. A CSP known as CSP5 in M. alternatus was obtained from an antennal cDNA library and expressed in Escherichia coli. Quantitative reverse transcription polymerase chain reaction results indicated that the CSP5 gene was mainly expressed in male and female antennae. Competitive binding assays were performed to test the binding affinity of recombinant CSP5 to 13 odour molecules of pine volatiles. The results showed that CSP5 showed very strong binding abilities to myrcene, (+)-β-pinene, and (−)-isolongifolene, whereas the volatiles 2-methoxy-4-vinylphenol, p-cymene, and (+)-limonene oxide have relatively weak binding affinity at pH 5.0. Three volatiles myrcene, (+)-β-pinene, and (−)-isolongifolene may play crucial roles in CSP5 binding with ligands, but this needs further study for confirmation. The sensitivity of insect to host plant volatiles can effectively be used to control and monitor the population through mass trapping as part of integrated pest management programs.

Keywords: olfactory-specific protein, volatiles, competitive binding assay, expression characteristics, qPCR

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1022 Analysis of Compressive and Tensile Response of Pumpkin Flesh, Peel and Unpeeled Tissues Using Experimental and FEA

Authors: Maryam Shirmohammadi, Prasad K. D. V. Yarlagadda, YuanTong Gu

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The mechanical damage on the agricultural crop during and after harvesting can create high volume of damage on tissue. Uniaxial compression and tensile loading were performed on flesh and peel samples of pumpkin. To investigate the structural changes on the tissue, Scanning Electron Microscopy (SEM) was used to capture the cellular structure change before and after loading on tissue for tensile, compression and indentation tests. To obtain required mechanical properties of tissue for the finite element analysis (FEA) model, laser measurement sensors were used to record the lateral displacement of tissue under the compression loading. Uniaxial force versus deformation data were recorded using Universal Testing Machine for both tensile and compression tests. The experimental Results were employed to develop a material model with failure criteria. The results obtained by the simulation were compared with those obtained by experiments. Note that although modelling food materials’ behaviour is not a new concept however, majority of previous studies focused on elastic behaviour and damages under linear limit, this study, however, has developed FEA models for tensile and compressive loading of pumpkin flesh and peel samples using, as the first study, both elastic and elasto-plastic material types. In addition, pumpkin peel and flesh tissues were considered as two different materials with different properties under mechanical loadings. The tensile and compression loadings were used to develop the material model for a composite structure for FEA model of mechanical peeling of pumpkin as a tough skinned vegetable.

Keywords: compressive and tensile response, finite element analysis, poisson’s ratio, elastic modulus, elastic and plastic response, rupture and bio-yielding

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1021 Peripheral Nerves Cross-Sectional Area for the Diagnosis of Diabetic Polyneuropathy: A Meta-Analysis of Ultrasonographic Measurements

Authors: Saeed Pourhassan, Nastaran Maghbouli

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1) Background It has been hypothesized that, in individuals with diabetes mellitus, the peripheral nerve is swollen due to sorbitol over-accumulation. Additionally growing evidence supported electro diagnostic study of diabetes induced neuropathy as a method having some challenges. 2) Objective To examine the performance of sonographic cross-sectional area (CSA) measurements in the diagnosis of diabetic polyneuropathy (DPN). 3) Data Sources Electronic databases, comprising PubMed and EMBASE and Google scholar, were searched for the appropriate studies before Jan 1, 2020. 4) Study Selection Eleven trials comparing different peripheral nerve CSA measurements between participants with and without DPN were included. 5) Data Extraction Study design, participants' demographic characteristics, diagnostic reference of DPN, and evaluated peripheral nerves and methods of CSA measurement. 6) Data Synthesis Among different peripheral nerves, Tibial nerve diagnostic odds ratios pooled from five studies (713 participants) were 4.46 (95% CI, 0.35–8.57) and the largest one with P<0.0001, I²:64%. Median nerve CSA at wrist and mid-arm took second and third place with ORs= 2.82 (1.50-4.15), 2.02(0.26-3.77) respectively. The sensitivities and specificities pooled from two studies for Sural nerve were 0.78 (95% CI, 0.68–0.89), and 0.68 (95% CI, 0.53–0.74). Included studies for other nerves were limited to one study. The largest sensitivity was for Sural nerve and the largest specificity was for Tibial nerve. 7) Conclusions The peripheral nerves CSA measured by ultrasound imaging is useful for the diagnosis of DPN and is most significantly different between patients and participants without DPN at the Tibial nerve. Because the Tibial nerve CSA in healthy participants, at various locations, rarely exceeds 24 mm2, this value can be considered as a cutoff point for diagnosing DPN.

Keywords: diabetes, diagnosis, polyneuropathy, ultrasound

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1020 Modelling and Numerical Analysis of Thermal Non-Destructive Testing on Complex Structure

Authors: Y. L. Hor, H. S. Chu, V. P. Bui

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Composite material is widely used to replace conventional material, especially in the aerospace industry to reduce the weight of the devices. It is formed by combining reinforced materials together via adhesive bonding to produce a bulk material with alternated macroscopic properties. In bulk composites, degradation may occur in microscopic scale, which is in each individual reinforced fiber layer or especially in its matrix layer such as delamination, inclusion, disbond, void, cracks, and porosity. In this paper, we focus on the detection of defect in matrix layer which the adhesion between the composite plies is in contact but coupled through a weak bond. In fact, the adhesive defects are tested through various nondestructive methods. Among them, pulsed phase thermography (PPT) has shown some advantages providing improved sensitivity, large-area coverage, and high-speed testing. The aim of this work is to develop an efficient numerical model to study the application of PPT to the nondestructive inspection of weak bonding in composite material. The resulting thermal evolution field is comprised of internal reflections between the interfaces of defects and the specimen, and the important key-features of the defects presented in the material can be obtained from the investigation of the thermal evolution of the field distribution. Computational simulation of such inspections has allowed the improvement of the techniques to apply in various inspections, such as materials with high thermal conductivity and more complex structures.

Keywords: pulsed phase thermography, weak bond, composite, CFRP, computational modelling, optimization

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1019 Identification and Characterization of Enterobacter cloacae, New Soft Rot Causing Pathogen of Radish in India

Authors: B. S. Chandrashekar, M. K. Prasannakumar, P. Buela Parivallal, Sahana N. Banakar, Swathi S. Patil, H. B. Mahesh, D. Pramesh

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Bacterial soft rot is one of the most often seen diseases in many plant species globally, resulting in considerable yield loss. Radish roots with dark water-soaked lesions, maceration of tissue, and a foul odour were collected in the Kolar region, India. Two isolates were obtained from rotted samples that demonstrated morphologically unpigmented, white mucoid convex colonies on nutrient agar medium. The isolated bacteria (RDH1 and RDH3) were gram-negative, rod-shaped bacteria with biochemically distinct characteristics similar to the type culture of Enterobacter cloacae ATCC13047 and Bergy's handbook of determinative bacteriology. The 16s rRNA gene was used to identify Enterobacter species. On carrot, potato, tomato, chilli, bell pepper, knolkhol, cauliflower, cabbage, and cucumber slices, the Koch′s postulates were fulfilled, and the pathogen was also pathogenic on radish, cauliflower, and cabbage seedlings were grown in a glasshouse. After 36 hours, both isolates exhibited a hypersensitive sensitivity to Nicotianatabacum. Semi-quantitative analysis revealed that cell wall degrading enzymes (CWDEs) such as pectin lyase, polygalacturonase, and cellulase (p=1.4e09) contributed to pathogenicity, whereas isolates produced biofilms (p=4.3e-11) that help in host adhesion. This is the first report in India of radish soft rot caused by E. cloacae.

Keywords: soft rot, enterobacter cloacae, 16S rRNA, nicotiana tabacum, and pathogenicity

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1018 Improving Lutein Bioavailability by Nanotechnology Applications

Authors: Hulya Ilyasoglu Buyukkestelli, Sedef Nehir El

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Lutein is a member of xanthophyll group of carotenoids found in fruits and vegetables. Lutein accumulates in the macula region of the retina and known as macular pigment which absorbs damaging light in the blue wavelengths. The presence of lutein in retina has been related to decreased risk of two common eye diseases, age-related macular degeneration, and cataract. Being a strong antioxidant, it may also have effects on prevention some types of cancer, cardiovascular disease, cognitive dysfunction. Humans are not capable of synthesizing lutein de novo; therefore it must be provided naturally by the diet, fortified foods, and beverages or nutritional supplement. However, poor bioavailability and physicochemical stability limit its usage in the food industry. Poor solubility in digestive fluids and sensitivity to heat, light, and oxygen are both affect the stability and bioavailability of lutein. In this context, new technologies, delivery systems and formulations have been applied to improve stability and solubility of lutein. Nanotechnology, including nanoemulsion, nanocrystal, nanoencapsulation technology and microencapsulation by complex coacervation, spray drying are promising ways of increasing solubilization of lutein and stability of it in different conditions. Bioavailability of lutein is also dependent on formulations used, starch formulations and milk proteins, especially sodium caseinate are found effective in improving the bioavailability of lutein. Designing foods with highly bioavailable and stabile lutein needs knowledge about current technologies, formulations, and further needs. This review provides an overview of the new technologies and formulations used to improve bioavailability of lutein and also gives a future outlook to food researches.

Keywords: bioavailability, formulation, lutein, nanotechnology

Procedia PDF Downloads 378
1017 Effect of Chemical Mutagen on Seeds Germination of Lima Bean

Authors: G. Ultanbekova, Zh. Suleimenova, Zh. Rakhmetova, G. Mombekova, S. Mantieva

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Plant Growth Promoting Rhizobacteria (PGPR) are a group of free-living bacteria that colonize the rhizosphere, enhance plant growth of many cereals and other important agricultural crops and protect plants from disease and abiotic stresses through a wide variety of mechanisms. The use of PGPR has been proven to be an environmentally sound way of increasing crop yields by facilitating plant growth. In the present study, strain improvement of PGPR isolates were carried out by chemical mutagenesis for the improvement of growth and yield of lima bean. Induced mutagenesis is widely used for the selection of microorganisms producing biologically active substances and further improving their activities. Strain improvement is usually done by classical mutagenesis which involves exposing the microbes to chemical or physical mutagens. The strains of Pseudomonas putida 4/1, Azotobacter chroococcum Р-29 and Bacillus subtilis were subjected to mutation process for strain improvement by treatment with a chemical agent (sodium nitrite) to cause mutation and were observed for its consequent action on the seeds germination and plant growth of lima bean (Phaseolus lunatus). Bacterial mutant strains of Pseudomonas putida M-1, Azotobacter chroococcum M-1 and Bacillus subtilis M-1, treated with sodium nitrite in the concentration of 5 mg/ml for 120 min, were found effective to enhance the germination of lima bean seeds compared to parent strains. Moreover, treatment of the lima bean seeds with a mutant strain of Bacillus subtilis M-1 had a significant stimulation effect on plant growth. The length of the stems and roots of lima bean treated with Bacillus subtilis M-1 increased significantly in comparison with parent strain in 1.6 and 1.3 times, respectively.

Keywords: chemical mutagenesis, germination, kidney bean, plant growth promoting rhizobacteria (PGPR)

Procedia PDF Downloads 193
1016 Polyvinylidene Fluoride-Polyaniline Films for Improved Dielectric Properties

Authors: Anjana Jain, S. Jayanth Kumar

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Polyvinylidene fluoride (PVDF) is a well-known material for remarkable mechanical properties, resistance to chemicals and superior ferroelectric performances. This endows PVDF the potential for application in supercapacitor devices. The dielectric properties of PVDF, however, are not very high. To improve the dielectric properties of Polyvinylidene fluoride (PVDF), Piezoelectric polymer nanocomposites are prepared without affecting the other useful properties of PVDF. Polyaniline (PANI) was chosen as a filler material to prepare the nanocomposites. PVDF-PANI nanocomposite films were prepared using solvent cast method with different volume fractions of PANI varying from 0.04% to 0.048% of PANI content. The films are characterized for structural, mechanical, and surface morphological properties using X-ray diffraction, differential scanning calorimeter, Raman spectra, Infrared spectra, tensile testing, and scanning electron microscopy. The X-ray diffraction analysis shows that, prepared films were in β-phase. The DSC scans indicated that the degree of crystallinity in PVDF-PANI is improved. Raman and Infrared spectrum further confirm the presence of β-phase of PVDF-PANI film. Tensile properties of PVDF-PANI films were in good agreement with those reported in literature. The surface feature shows that PANI is uniformly distributed in PVDF and also results in disappearance of spherulites. The influence of volume fraction of PANI in PVDF on dielectric properties was analyzed. The results showed that the dielectric permittivity of PVDF-PANI (120) was much higher than that of PVDF (12). The sensitivity of these films was studied on application of a pressure and a constant output voltage was obtained.

Keywords: dielectric Properties, PANI, PVDF, smart materials

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1015 Short and Long Term Effects of an Attachment-Based Intervention on Child Behaviors

Authors: Claire Baudry, Jessica Pearson, Laura-Emilie Savage, George Tarbulsy

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Over the last fifty years, maternal sensitivity and child development among vulnerable families have been a priority for researchers. For this reason, attachment-based interventions have been implemented and been shown to be effective in enhancing child development. Most of the time, child outcomes are measured shortly after the intervention. Objectives: The goal of the study was to investigate the effects of an attachment-based intervention on child development shortly after the intervention ended and one-year post-intervention. Methods: Over the seventy-two mother-child dyads referred by Child Protective Services in the province of Québec, Canada, forty-two were included in this study: 24 dyads who received 6 to 8 intervention sessions and 18 dyads who did not. Intervention and none intervention dyads were matched for the following variables: duration of child protective services, the reason for involvement with child protection, age, sex, and family status. Internalizing and externalizing behaviors were measured 3 and 12 months after the end of the intervention when the average age of children were respectively 45 and 54 months old. Findings: Independent-sample t-tests were conducted to compare scores between the two groups and the two data collection times. In general, on differences observed between the two groups three months after the intervention ended, just a few of them were still present nine months later. Conclusions: This first set of analyses suggests that the effects of attachment-based intervention observed three months following the intervention are not lasting for most of them. Those results inform us of the importance of considering the possibility to offer more attachment-based intervention sessions for those highly vulnerable families.

Keywords: attachment-based intervention, child behaviors, child protective services, highly vulnerable families

Procedia PDF Downloads 132
1014 Automatic Reporting System for Transcriptome Indel Identification and Annotation Based on Snapshot of Next-Generation Sequencing Reads Alignment

Authors: Shuo Mu, Guangzhi Jiang, Jinsa Chen

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The analysis of Indel for RNA sequencing of clinical samples is easily affected by sequencing experiment errors and software selection. In order to improve the efficiency and accuracy of analysis, we developed an automatic reporting system for Indel recognition and annotation based on image snapshot of transcriptome reads alignment. This system includes sequence local-assembly and realignment, target point snapshot, and image-based recognition processes. We integrated high-confidence Indel dataset from several known databases as a training set to improve the accuracy of image processing and added a bioinformatical processing module to annotate and filter Indel artifacts. Subsequently, the system will automatically generate data, including data quality levels and images results report. Sanger sequencing verification of the reference Indel mutation of cell line NA12878 showed that the process can achieve 83% sensitivity and 96% specificity. Analysis of the collected clinical samples showed that the interpretation accuracy of the process was equivalent to that of manual inspection, and the processing efficiency showed a significant improvement. This work shows the feasibility of accurate Indel analysis of clinical next-generation sequencing (NGS) transcriptome. This result may be useful for RNA study for clinical samples with microsatellite instability in immunotherapy in the future.

Keywords: automatic reporting, indel, next-generation sequencing, NGS, transcriptome

Procedia PDF Downloads 185
1013 Effect of Inoculation with Consortia of Plant-Growth Promoting Bacteria on Biomass Production of the Halophyte Salicornia ramosissima

Authors: Maria João Ferreira, Natalia Sierra-Garcia, Javier Cremades, Carla António, Ana M. Rodrigues, Helena Silva, Ângela Cunha

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Salicornia ramosissima, a halophyte that grows naturally in coastal areas of the northern hemisphere, is often considered the most promising halophyte candidate for extensive crop cultivation and saline agriculture practices. The expanding interest in this plant surpasses its use as gourmet food and includes their potential application as a source of bioactive compounds for the pharmaceutical industry. Despite growing well in saline soils, sustainable and ecologically friendly techniques to enhance crop production and the nutritional value of this plant are still needed. The root microbiome of S. ramosissima proved to be a source of taxonomically diverse plant growth-promoting bacteria (PGPB). Halotolerant strains of Bacillus, Salinicola, Pseudomonas, and Brevibacterium, among other genera, exhibit a broad spectrum of plant-growth promotion traits [e.g., 3-indole acetic acid (IAA), 1-aminocyclopropane-1-carboxylic acid (ACC) deaminase, siderophores, phosphate solubilization, Nitrogen fixation] and express a wide range of extracellular enzyme activities. In this work, three plant growth-promoting bacteria strains (Brevibacterium casei EB3, Pseudomonas oryzihabitans RL18, and Bacillus aryabhattai SP20) isolated from the rhizosphere and the endosphere of S. ramosissima roots from different saltmarshes along the Portuguese coast were inoculated in S. ramosissima seeds. Plants germinated from inoculated seeds were grown for three months in pots filled with a mixture of perlite and estuarine sediment (1:1) in greenhouse conditions and later transferred to a growth chamber, where they were maintained two months with controlled photoperiod, temperature, and humidity. Pots were placed on trays containing the irrigation solution (Hoagland’s solution 20% added with 10‰ marine salt). Before reaching the flowering stage, plants were collected, and the fresh and dry weight of aerial parts was determined. Non-inoculated seeds were used as a negative control. Selected dried stems from the most promising treatments were later analyzed by GC-TOF-MS for primary metabolite composition. The efficiency of inoculation and persistence of the inoculum was assessed by Next Generation Sequencing. Inoculations with single strain EB3 and co-inoculations with EB3+RL18 and EB3+RL18+SP20 (All treatment) resulted in significantly higher biomass production (fresh and dry weight) compared to non-inoculated plants. Considering fresh weight alone, inoculation with isolates SP20 and RL18 also caused a significant positive effect. Combined inoculation with the consortia SP20+EB3 or SP20+RL18 did not significantly improve biomass production. The analysis of the profile of primary metabolites will provide clues on the mechanisms by which the growth-enhancement effect of the inoculants operates in the plants. These results sustain promising prospects for the use of rhizospheric and endophytic PGPB as biofertilizers, reducing environmental impacts and operational costs of agrochemicals and contributing to the sustainability and cost-effectiveness of saline agriculture. Acknowledgments: This work was supported by project Rhizomis PTDC/BIA-MIC/29736/2017 financed by Fundação para a Ciência e Tecnologia (FCT) through the Regional Operational Program of the Center (02/SAICT/2017) with FEDER funds (European Regional Development Fund, FNR, and OE) and by FCT through CESAM (UIDP/50017/2020 + UIDB/50017/2020), LAQV-REQUIMTE (UIDB/50006/2020). We also acknowledge FCT/FSE for the financial support to Maria João Ferreira through a PhD grant (PD/BD/150363/2019). We are grateful to Horta dos Peixinhos for their help and support during sampling and seed collection. We also thank Glória Pinto for her collaboration providing us the use of the growth chambers during the final months of the experiment and Enrique Mateos-Naranjo and Jennifer Mesa-Marín of the Departamento de Biología Vegetal y Ecología, the University of Sevilla for their advice regarding the growth of salicornia plants in greenhouse conditions.

Keywords: halophytes, PGPB, rhizosphere engineering, biofertilizers, primary metabolite profiling, plant inoculation, Salicornia ramosissima

Procedia PDF Downloads 156
1012 A Sensitive Approach on Trace Analysis of Methylparaben in Wastewater and Cosmetic Products Using Molecularly Imprinted Polymer

Authors: Soukaina Motia, Nadia El Alami El Hassani, Alassane Diouf, Benachir Bouchikhi, Nezha El Bari

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Parabens are the antimicrobial molecules largely used in cosmetic products as a preservative agent. Among them, the methylparaben (MP) is the most frequently used ingredient in cosmetic preparations. Nevertheless, their potential dangers led to the development of sensible and reliable methods for their determination in environmental samples. Firstly, a sensitive and selective molecular imprinted polymer (MIP) based on screen-printed gold electrode (Au-SPE), assembled on a polymeric layer of carboxylated poly(vinyl-chloride) (PVC-COOH), was developed. After the template removal, the obtained material was able to rebind MP and discriminate it among other interfering species such as glucose, sucrose, and citric acid. The behavior of molecular imprinted sensor was characterized by Cyclic Voltammetry (CV), Differential Pulse Voltammetry (DPV) and Electrochemical Impedance Spectroscopy (EIS) techniques. Then, the biosensor was found to have a linear detection range from 0.1 pg.mL-1 to 1 ng.mL-1 and a low limit of detection of 0.12 fg.mL-1 and 5.18 pg.mL-1 by DPV and EIS, respectively. For applications, this biosensor was employed to determine MP content in four wastewaters in Meknes city and two cosmetic products (shower gel and shampoo). The operational reproducibility and stability of this biosensor were also studied. Secondly, another MIP biosensor based on tungsten trioxide (WO3) functionalized by gold nanoparticles (Au-NPs) assembled on a polymeric layer of PVC-COOH was developed. The main goal was to increase the sensitivity of the biosensor. The developed MIP biosensor was successfully applied for the MP determination in wastewater samples and cosmetic products.

Keywords: cosmetic products, methylparaben, molecularly imprinted polymer, wastewater

Procedia PDF Downloads 314
1011 A Kinetic Study of Radical Polymerisation of Acrylic Monomers in the Presence of the Liquid Crystal and the Electro-Optical Properties of These Mixtures

Authors: A. Bouriche, D. Merah, T. Bouchaour, L. Alachaher-Bedjaoui, U. Maschke

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Intensive research continues in the field of liquid crystals (LCs) for their potential use in modern display applications. Nematic LCs has been most commonly used due to the large birefringence and their sensitivity to even weak perturbation forces induced by electric, magnetic and optical fields. Polymer dispersed liquid crystals (PDLCs), composed of micron-sized nematic LC droplets dispersed in a polymer matrix is an important class of materials for applications in different domains of technology involving large area display devices, optical switches, phase modulators, variable attenuators, polarisers, flexible displays and smart windows. In this study the composites are prepared from mixtures of mono functional acrylic monomers, (Butylacrylate (ABu), 2-Ethylhexylacrylate (2-EHA), 2-Hydroxyethyl methacrylate (HEMA) and hydroxybutylmethacrylate (HBMA)) and two liquid crystals: (4-cyano-4'-n-pentyl-biphenyl) (5CB) and E7 which is an eutectic mixtures of four cyanoparaphenylenes. These mixtures are prepared adding the Darocur 1173 as photoinitiator, the 1.6-hexanediol diacrylate (HDDA) as cross-linker agent, and finally they are exposed to UV irradiation. The kinetic polymerization of monomer/LC mixture were investigated with the Fourier Transform Infra Red spectroscopy (FTIR). The electro-optical properties of the PDLC films were determined by measuring the voltage dependence on the transmitted light.

Keywords: acrylic monomers, films PDLC, liquid crystal, polymerisation

Procedia PDF Downloads 291
1010 Physiological and Biochemical Based Analysis to Assess the Efficacy of Mulch under Partial Root Zone Drying in Wheat

Authors: Salman Ahmad, Muhammad Aown Sammar Raza, Muhammad Farrukh Saleem, Rashid Iqbal, Muhammad Saqlain Zaheer, Muhammad Usman Aslam, Imran Haider, Muhammad Adnan Nazar, Muhammad Ali

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Among the various abiotic stresses, drought stress is one of the most challenging for field crops. Wheat is one of the major staple food of the world, which is highly affected by water deficit stress in the current scenario of climate change. In order to ensure food security by depleting water resources, there is an urgent need to adopt technologies which result in sufficient crop yield with less water consumption. Mulching and partial rootzone drying (PRD) are two important management techniques used for water conservation and to mitigate the negative impacts of drought. The experiment was conducted to screen out the best-suited mulch for wheat under PRD system. Two water application techniques (I1= full irrigation I2= PRD irrigation) and four mulch treatments (M0= un-mulched, M1= black plastic mulch, M2= wheat straw mulch and M4= cotton sticks mulch) were conducted in completely randomized design with four replications. The treatment, black plastic mulch was performed the best than other mulch treatments. For irrigation levels, higher values of growth, physiological and water-related parameters were recorded in control treatment while, quality traits and enzymatic activities were higher under partial root zone drying. The current study concluded that adverse effects of drought on wheat can be significantly mitigated by using mulches but black plastic mulch was best suited for partial rootzone drying irrigation system in wheat.

Keywords: antioxidants, leaf water relations, Mulches, osmolytes, partial root zone drying, photosynthesis

Procedia PDF Downloads 261
1009 Analysis of Local Food Sources in Ethiopia

Authors: Bereket Amare Mulu

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Ethiopia is one of the countries that consists of a huge variety of botanical resources as compared to the world. The agroclimatic is suitable for a variety of plants to grow effectively throughout the year. Sources of food plants are basic items for people in the world. Production of food items is a prior activity and needs more resources and attention to produce a huge amount of production. The local food is rich in nutrition and healthful foods. The local food is fresh and not exposed to infections easily. The community can easily get the food items in their surroundings. The local food sources are not expensive when it is compared to the other proceed food items, and it is affordable to the community purchasing power. The food is very tasty and palatable capacity by the whole community categories. The basic problems in Ethiopia are the community experiences some of the common food source items. On the contrary, inefficient food production, low economic growth, and climate variability affected food production. This leads to serious food shortages and acute health problems. The objective of the study is to identify local food sources and analyze the advantage and benefits of local food sources. Casava is one of the root crop plants in Ethiopia and easily adapts to any type of agroecology in every place in the country. 50 community members have been identified to prepare casava in different forms of food items. They have prepared in the forms of Bread, Injera, Porridge, Boiled casava, fried chips Casava, and Cocktails. The prepared food items have been exposed to the community as a food festival to eat and taste how much interesting Even though there is a cultural barrier to eating the food items, the community had the food and tasted it the food. The result showed that community awareness is still not addressed the benefits of local food sources yet. The local food has high nutritional value and healthful foods. The local food sources are fresh and easily produced in every place of the country.

Keywords: bread, cassava, injera, nutrition

Procedia PDF Downloads 99
1008 Mediating and Moderating Function of Corporate Governance on Firm Tax Planning and Firm Tax Disclosure Relationship

Authors: Mahfoudh Hussein Mgammal

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The purpose of this paper is to investigate the moderating and mediating effect of corporate governance mechanisms proxy on the relationship of tax planning measured by effective tax rate components and tax disclosure. This paper tested the hypotheses by a 3-step hierarchical regression with 2010 to 2012 Malaysian-listed nonfinancial firms. We found companies positively value tax-planning activities. This indicates that tax planning is seen as a source of companies' wealth creation as the results show that there is an association between the tax disclosure and the extent of tax planning, and this relationship is highly significant. Examination of the implications of corporate governance mechanisms on the tax disclosure-tax planning association showed the lack of a significant coefficient related to any of the interactive variables. This makes it hard to understand the nature of the association. Finally, we further study the sensitivity of the results, the outcomes were also examined for the robustness and strength of the model specification utilizing OLS-effect estimators and the absence of tax planning related factors (GRTH, LEVE, and CAPNT). The findings of these tests display there is no effect on the tax planning-tax disclosure association. The outcomes of the annual regressions test show that the panel regressions results differ over time because there is a time difference impact on the associations, and the different models are not completely proportionate as a whole. Moreover, our paper lends some support to recent theory on the importance of taxes to corporate governance by demonstrating how the agency costs of tax planning allow certain shareholders to benefit from firm activities at the expense of others.

Keywords: tax disclosure, tax planning, corporate governance, effective tax rate

Procedia PDF Downloads 149