Search results for: auditor switch

Authors: Salamatu Sani

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This study is an investigation of how code-mixing manifests in the language development of a Nigerian child, especially in the Hausa speaking environment. It is hinged on the fact that the environment influences the first language acquired by a child regardless of the cultural and/or linguistic background of the parents. The child under investigation has been subjected to close monitoring on her speech hitherto. It is a longitudinal study covering a period of twelve months (January 2018 to December 2018); that was when the subject was between twenty-four and thirty months of age. The speeches have been recorded by means of a tape recorder, video, and a diary. The study employs as a theoretical framework, emergentism, which is an eclectic of the behaviourist and the mentalist theories to the study of language development, for analysis. This is in agreement with the positions of Skinner and Watson. Sequel to this investigation, it was discovered the environment is a major factor that influences the exposure of a child to a language more than the other factors and that, if a child is exposed to more than one language, there is a great tendency for such a child to code-mix and code-switch in her speech production. The child under investigation, in spite of the linguistic background of her parents, speaks the Hausa Language much better than the other languages around her though with remarkable code-mixing with other languages around her such as English and Ebira languages. The study concludes that although a child is born with the innate ability to acquire a particular language, the environment plays a key role to trigger the innate ability and consequently, the child is exposed to the acquisition of the dominant language around her at a particular given time.

Keywords: bilingual, code-mixing, emergentism, environment, Hausa

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Authors: Jiajia Yao, Guanlin Wu, Fang Liu, Junshuai Xue, Yue Hao

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As the production process of self-standing GaN substrates evolves, the commercialization of low dislocation density, large-scale, semi-insulating self-standing GaN substrates is gradually becoming a reality. This advancement has given rise to increased interest in GaN materials' homoepitaxial technology. However, at the homoepitaxial interface, there are considerable concentrations of impurity elements, including C, Si, and O, which generate parasitic leakage channels at the re-growth junction. This phenomenon results in leaked HEMTs that prove difficult to switch off, rendering them effectively non-functional. The emergence of leakage channels can also degrade the high-frequency properties and lower the power devices' breakdown voltage. In this study, the uniform epitaxy of AlGaN/GaN heterojunction with high electron mobility was accomplished through the surface treatment of the GaN substrates prior to growth and the design of the AlN isolation layer structure. By employing a procedure combining gallium atom in-situ cleaning and plasma nitridation, the C and O impurity concentrations at the homoepitaxial interface were diminished to the scale of 10¹⁷ cm-³. Additionally, the 1.5 nm nitrogen-rich AlN isolation layer successfully prevented the diffusion of Si impurities into the GaN channel layer. The result was an AlGaN/GaN heterojunction with an electron mobility of 1552 cm²/Vs and an electron density of 1.1 × 10¹³ cm-² at room temperature, obtained on a Fe-doped semi-insulating GaN substrate.

Keywords: MBE, AlGaN/GaN, homogenerous epitaxy, HEMT

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Authors: Gbenga F. Akomolafe, Joseph Omojola, Ezekiel S. Joshua, Seyi C. Adediwura, Elijah T. Adesuji, Michael O. Odey, Oyinade A. Dedeke, Ayo H. Labulo

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Microgravity is known to be a major abiotic stress in space which affects plants depending on the duration of exposure. In this work, tomatoes seeds were exposed to long hours of simulated microgravity condition using a one-axis clinostat. The seeds were sown on a 1.5% combination of plant nutrient and agar-agar solidified medium in three Petri dishes. One of the Petri dishes was mounted on the clinostat and allowed to rotate at the speed of 20 rpm for 72 hours, while the others were subjected to the normal gravity vector. The anatomical sections of both clinorotated and normal gravity plants were made after 72 hours and observed using a Phase-contrast digital microscope. The percentage germination, as well as the growth rate of the normal gravity seeds, was higher than the clinorotated ones. The germinated clinorotated roots followed different directions unlike the normal gravity ones which grew towards the direction of gravity vector. The clinostat was able to switch off gravistimulation. Distinct cellular arrangement was observed for tomatoes under normal gravity condition, unlike those of clinorotated ones. The root epidermis and cortex of normal gravity are thicker than the clinorotated ones. This implied that under long-term microgravity influence, plants do alter their anatomical features as a way of adapting to the stress condition.

Keywords: anatomy, clinostat, germination, lycopersicon esculentum, microgravity

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Authors: Hui Shi

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This study investigates a newly emerged usage of Chinese numeral classifier mei (枚) in the cyberspace. In modern Chinese grammar, mei as a classifier should occupy the pre-nominal position, and its valid accompanying nouns are restricted to small, flat, fragile inanimate objects rather than humans. To examine the semantic change of mei, two types of data from Weibo.com were collected. First, 500 mei-included Weibo posts constructed a corpus for analyzing this classifier's word order distribution (post-nominal or pre-nominal) as well as its accompanying nouns' semantics (inanimate or human). Second, considering that mei accompanies a remarkable number of human nouns in the first corpus, the second corpus is composed of mei-involved Weibo IDs from users located in first and third-tier cities (n=8 respectively). The findings show that in the cyber community, mei frequently classifies human-related neologisms at the archaic post-normal position. Besides, the 23 to 29-year-old females as well as Weibo users from third-tier cities are the major populations who adopt mei in their user IDs for self-description and identity expression. This paper argues that the creative usage of mei gains popularity in the Chinese internet due to a humor effect. The marked word order switch and semantic misapplication combined to trigger incongruity and jocularity. This study has significance for research on Chinese cyber neologism. It may also lay a foundation for further studies on Chinese classifier change and Chinese internet communication.

Keywords: Chinese classifier, humor, neologism, semantic change

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Authors: Adeela Abu Bakar, Minder Kaur, Parthaman Singh

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In the Malaysian education system, a formal setting of English language learning takes place in a content-based classroom (CBC). Until recently, there is less study in Malaysia, which researched the effects of code-switching (CS) behaviour towards the students’ knowledge sharing (KS) with their peers. The aim of this study is to investigate the frequency, reasons, and effect that CS, from the English language to Bahasa Melayu, has among local STEM and N-STEM undergraduates towards KS in a content-based classroom. The study implies a mixed-method research design with questionnaire and interviews as the instruments. The data is collected through distribution of questionnaires and interviews with the undergraduates. The quantitative data is analysed using SPSS in simple frequencies and percentages, whereas qualitative data involves organizing the data into themes, followed by analysis. Findings found that N-STEM undergraduates code-switch more as compared to STEM undergraduates. In addition to that, both the STEM and N-STEM undergraduates agree that CS acts as a catalyst towards KS in a content-based classroom. However, they also acknowledge that excess use of CS can be a hindrance towards KS. The findings of the study can benefit STEM and N-STEM undergraduates, education policymakers, language teachers, university educators, and students with significant insights into the role of CS towards KS in a content-based classroom. Some of the recommendations that can be applied for future studies are that the number of participants can be increased, an observation to be included for the data collection.

Keywords: switching, content-based classroom, content and language integrated learning, knowledge sharing, STEM and N-STEM undergraduates

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Authors: Shehroz Mukhtar, Maqsood Ahmed, Abdullah Mukhtar, Choudhry Shahid, Waqar Javaid

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Code switching is a common phenomenon, generally observed in multilingual communities across the globe. A critical look at code switching literature reveals that mostly code switching has been studied in classroom in learning and teaching context while code switching outside classroom in settings such as café, hostel and so on have been the least explored areas. Current research investigated the reasons for code switching in the interactive practices of students and their perceptions regarding the same outside the classroom settings. This paper is the study of the common practice that prevails in the Universities of Sialkot that bilinguals mix two languages when they speak in different class room situations. In Pakistani classrooms where Multilingual are in abundance i.e. they can speak two or more than two languages at the same time, the code switching or language combination is very common. The teachers of Sialkot switch from one language to another consciously or unconsciously while teaching English in the class rooms. This phenomenon has not been explored in the Sialkot’s teaching context. In Sialkot private educational institutes does not encourage code-switching whereas the public or government institutes use it frequently. The crux of this research is to investigate and identify the importance of code switching by taking its users in consideration. Survey research method and survey questionnaire will be used to get exact data from teachers and students. We will try to highlight the functions and importance of code switching in foreign language classrooms of Sialkot and will explore why this trend is emerging in Sialkot.

Keywords: code switching, bilingual context, L1, L2

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Authors: Shehroz Mukhtar, Maqsood Ahmed, Abdullah Mukhtar, Choudhry Shahid, Waqar Javaid

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Code switching is a common phenomenon, generally observed in multilingual communities across the globe. A critical look at code-switching literature reveals that mostly code-switching has been studied in the classrooms in learning and teaching contexts, while code-switching outside the classroom in settings such as café, hostels and so on has been the least explored areas. The current research investigated the reasons for code-switching in the interactive practices of students and their perceptions regarding the same outside the classroom settings. This paper is the study of the common practice that prevails in the Universities of Sialkot that bilinguals mix two languages when they speak in different classroom situations. In Pakistani classrooms where Multilingual is in abundance, i.e. they can speak two or more two languages at the same time, code-switching or language combination is very common. The teachers of Sialkot switch from one language to another consciously or unconsciously while teaching English in the classrooms. This phenomenon has not been explored in Sialkot’s teaching context. In Sialkot, private educational institutes do not encourage code-switching, whereas public or government institutes use it frequently. The crux of this research is to investigate and identify the importance of code-switching by taking its users into consideration. The survey research method and survey questionnaire will be used to get exact data from teachers and students. We will try to highlight the functions and importance of code switching in foreign language classrooms of Sialkot and will explore why this trend is emerging in Sialkot.

Keywords: code switching, foreign language classrooms, bilingual context, use of L1, importance of L2.

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Authors: Jacqueline R. Llamas, Agnes Regal

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Objective: To determine the breastfeeding knowledge and attitudes of fathers seen at the University of Santo Tomas Hospital. Design: Cross-sectional design. Setting: University of Santo Tomas Hospital (USTH). Participants: 156 fathers who were accompanying their wives/children at the USTH. Findings: Outcome of the Iowa Infant Feeding Attitude Scale showed fathers to be generally unbiased whether their child be fed breast milk or milk formula. About 85% agreed that breast milk is the ideal food for babies, 79% believed that breastfed babies are healthier than formula fed and 55% of them do not believe that breast milk lacks iron. About 80% agreed that it is easily digested, 87% are aware of the economical value and 57% agreed of its convenience. Breastfeeding support was noted when 55% of the fathers would encourage mothers to breastfeed so as not to miss the joys of motherhood, 91% believed that breastfeeding increased mother-infant bonding. About 57% do not feel left out whenever the mothers breastfeed. However, 46.6% support the decision of their wives to switch to formula feeding once they go back to work, 42% only find breastfeeding in public to be acceptable and 57% will not allow breast feeding to mothers who drink alcohol. Conclusion: In the study, although fathers’ attitude toward breastfeeding is unbiased towards breastfeeding or formula feeding, the majority of the fathers appreciate breastfeeding and its benefits. Also, how the father’s level of education, age, profession, household income and number of children had an effect on their attitude towards breastfeeding.

Keywords: father, breastfeeding, breast milk, knowledge

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Authors: W. Abu Rayyan, A. Singh, A. M. Al-Jaafreh, W. Abu Dayyih, M. Bustami, S. Salem, N. Seder, K. Schröppel

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Hyphal growth and the transcriptional regulation to the host environment are key issues during the pathogenesis of C. albicans. Tec1p is the C. albicans homolog of a TEA transcription factor family, which share a conserved DNA-binding TEA domain in their N-terminal. In order to define a structure-function relationship of the C. albicans Tec1p protein, we constructed several mutations on the N terminal, C terminal or in the TEA binding domain itself by homologous recombination technology. The modifications in the open reading frame of TEC1 were tested for reconstitution of the morphogenetic development of the tec1/tec1 mutant strain CaAS12. Mutation in the TEA consensus sequence did not confer transition to hyphae whereas the reconstitution of the full-length Tec1p has reconstituted hyphal development. A deletion in one of glutamine-rich regions either in the Tec1p N-terminal or the C-terminal in regions of 53-212 or 637–744 aa, respectively, did not restore morphological development in mutant CaAS12 strain. Whereas, the reconstitution with Tec1p mutants other than the glutamate-rich region has restored the morphogenetic switch. Additionally, the deletion of the glutamine-rich region has attenuated the invasive growth and the heat shock resistance of C. albicans. In conclusion, we show that a glutamine-rich region of Tec1p is essential for the hyphal development and mediating adaptation to the host environment of C. albicans.

Keywords: Candida albicans, morphogenetic development, TEA domain, hyphal formation, TEC1

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Authors: Chaca Nugraha Zaid, Hikmat Ronaldo, Emerald Falah Brayoga, Azizah Eddy Setiawati, Soviandini Dwiki Kartika Putri, Novita Wijayanti

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In the tofu stick production, the manual cutting process takes a half of working day or 4 hours for 21 kg of tofu. This issue has hampered the small and medium enterprises (SMEs) to increase the capacity of production to fulfill the market demand. In order to address the issue, the cutting process should be automized to create fast, efficient, and effective tools. This innovation to tackle this problem is an automatic cutter tool that is able to move continuously to cut the tofu into stick size. The tool uses the 78,5-watt electric motor and automatic sensors to drive the cutting tool automatically, resulting faster process time with more uniform size compared to the manual cutter. The component of this tool, i.e., cutting knife and the driver, electric motor, limit switch sensors, riley, Arduino nano, and power supply. The cutting speed cutting speed of this tool is 101,25 mm/s producing 64 tofu sticks. Benefits that can be obtained from the use of automatic tofu stick cutter, i.e. (1) Faster process (2) More uniform cutting result; (3) The quality of the tofu stick is maintained due to minimal contact with humans so that contamination can be suppressed; (4) The cutting knife can be modified to the desired size of the owner.

Keywords: automatic, cutter, small and medium enterprise, tofu stick

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Authors: Yan-Shiang Chiou, Yi-Huang Hsueh

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Bacillus cereus is a foodborne pathogen that causes two types of foodborne illness, the emetic and diarrheal syndromes. B. cereus consistently ranks among the top three among bacterial foodborne outbreaks in the ten years of 2001 to 2010 in Taiwan. Foodborne outbreak caused by B. cereus has been increased, and recently it ranks second foodborne pathogen after Vibrio parahaemolyticus. This pathogen is difficult to control due to its ubiquitousness in the environment, the psychrotrophic nature of many strains, and the heat resistance of their spores. Because complete elimination of biofilms is difficult, a better understanding of the molecular mechanisms of biofilm formation by B. cereus will help to develop better strategies to control this pathogen. Surface translocation can be an important factor in biofilm formation. In B. cereus, NprR is a quorum sensor, and its apo NprR is a dimer and changes to a tetramer in the presence of NprX. The small peptide NprX may induce conformational change allowing the apo dimer to switch to an active tetramer specifically recognizing target DNA sequences. Our result showed that mutation of nprRX causes surface spreading deficiency. Mutation of flagella, pili and surfactant genes (flgAB, bcpAB, krsABC), did not abolish spreading motility. Under nprRX mutant, mutation of spo0A restored the spreading deficiency. This suggests that spreading motility is not related surfactant, pili and flagella but other unknown mechanism and Spo0A, a sporulation initiation protein, inhibits spreading motility.

Keywords: Bacillus cereus, nprRX, spo0A, spreading motility

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Authors: Szu-Kai Hsu, Po-Ching Lin

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As more and more multi-core processors emerge, traditional sequential programming paradigm no longer suffice. Yet only few modern dynamic programming languages can leverage such advantage. Ruby, for example, despite its wide adoption, only includes threads as a simple parallel primitive. The global virtual machine lock of official Ruby runtime makes it impossible to exploit full parallelism. Though various alternative Ruby implementations do eliminate the global virtual machine lock, they only provide developers dated locking mechanism for data synchronization. However, traditional locking mechanism error-prone by nature. Software Transactional Memory is one of the promising alternatives among others. This paper introduces a new virtual machine: GobiesVM to provide a native software transactional memory based solution for dynamic programming languages to exploit parallelism. We also proposed a simplified variation of Transactional Locking II algorithm. The empirical results of our experiments show that support of STM at virtual machine level enables developers to write straightforward code without compromising parallelism or sacrificing thread safety. Existing source code only requires minimal or even none modi cation, which allows developers to easily switch their legacy codebase to a parallel environment. The performance evaluations of GobiesVM also indicate the difference between sequential and parallel execution is significant.

Keywords: global interpreter lock, ruby, software transactional memory, virtual machine

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Authors: A. Sreedevi, G. Anantaramu

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The present space research organizations are striving towards the development of lighter, smaller, more efficient, low cost, and highly reliable power supply. Switch mode power supplies (SMPS) overcome the demerits of linear power supplies such as low efficiency, difficulties in thermal management, and in boosting the output voltage. Space applications require a constant DC voltage to supply its load. As the load varies, the battery terminal voltage tends to vary accordingly. To avoid this variation in the load terminal voltage, a DC-DC regulator is required. The conventional regulator for space applications is isolated boost topology. The proposed topology uses an interleaved push-pull converter with a current doubler secondary to reduce the EMI issues and increase efficiency. The proposed topology uses a floating technique where the converter derives power from the battery and generates only the voltage that is required to fill the gap between the bus and the battery voltage. The direct voltage sense and current loop provide tight regulation of output and better stability. Converter is designed with 50 kHz switching frequency using UC 1825 PWM controller employing both voltage and peak current mode control. Experimental tests have been carried out on the converter under different input and load conditions to validate the design. The experimental results showed that the efficiency was greater than 91%. Stability analysis is done using venable stability analyzer.

Keywords: push pull converter, current doubler, converter, PWM control

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Authors: Sudarshan Chalise, Athula Naranpanawa

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This paper attempts to investigate the viability of cropland re-allocation as an adaptation strategy to minimise the economy-wide costs of climate change on agriculture. Nepal makes an interesting case study as it is one of the most vulnerable agricultural economies within South Asia. This paper develops a comparative static multi-household Computable General Equilibrium (CGE) model for Nepal with a nested set of Constant Elasticity of Transformation (CET) functional forms to model the allocation of land within different agricultural sectors. Land transformation elasticities in these CET functions are allowed to reflect the ease of switching from one crop to another based on their agronomic characteristics. The results suggest that, in the long run, farmers in Nepal tend to allocate land to crops that are comparatively less impacted by climate change, such as paddy, thereby minimizing the economy-wide impacts of climate change. Furthermore, the results reveal that land re-allocation tends to reduce the income disparity among different household groups by significantly moderating the income losses of rural marginal farmers. Therefore, it is suggested that policy makers in Nepal should prioritise schemes such as providing climate-smart paddy varieties (i.e., those that are resistant to heat, drought and floods) to farmers, subsidising fertilizers, improving agronomic practices, and educating farmers to switch from crops that are highly impacted by climate change to those that are not, such as paddy.

Keywords: climate change, general equilibrium, land re-allocation, nepalese agriculture

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Authors: Nayoma Ranawaka

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The demand for the high quality internationally comparable financial information has been increased than ever with the expansion of economic activities beyond its national boundaries. Thus, the necessity of converging accounting practices across the world is now continuously discussed with greater emphasis. The global convergence to International Financial Reporting Standards has been one of the main objectives of the International Accounting Standards Setting Board (IASB) since its establishment in 2001. Accordingly, Sri Lanka has adopted IFRSs in 2012. Among the other standards as a newly introduced standard by the IASB, IFRS 13 plays a pivotal role as it deals with the Fair Value Accounting (FVA). Therefore, it is valuable to obtain knowledge about the consequences of implementing IFRS 13 in Sri Lanka and compare results across nations. According to the IFRS Jurisdictional provision of Sri Lanka, Institute of Chartered Accountants of Sri Lanka has taken official steps to adopt IFRS 13 by introducing SLFRS 13 with de jure convergence. Then this study was identified the de facto convergence of the SLFRS 13 in measuring the Fair Value of Financial Instruments in the Sri Lankan context. Accordingly, the objective of this study is to explore the consequences to financial reporting by implementing SLFRS 13 on measuring the financial instruments. In order to achieve the objective of the study expert interview and in-depth interviews with the interviewees from the selected three case studies and their independent auditor were carried out using customized three different interview guides. These three cases were selected from three different industries; Banking, Manufacturing and Finance. NVivo version 10 was used to analyze the data collected through in-depth interviews. Then the content analysis was carried out and conclusions were derived based on the findings. Contribution to the knowledge by this study can be identified in different aspects. Findings of this study facilitate accounting practitioners to get an overall picture of application of fair value standard in measuring the financial instruments and to identify the challenges and barriers to the adoption process. Further, assist auditors in carrying out their audit procedures to check the level of compliance to the fair value standard in measuring the financial instruments. Moreover, this would enable foreign investors in assessing the reliability of the financial statements of their target investments as a result of SLFRS 13 in measuring the FVs of the FIs. The findings of the study could be used to open new avenues of thinking for policy formulators to provide the necessary infrastructure to eliminate disparities exists among different regulatory bodies to facilitate full convergence and thereby growth of the economy. Further, this provides insights to the dynamics of FVA implementation that are also relevant for other developing countries.

Keywords: convergence, fair value, financial instruments, IFRS 13

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Authors: Chaiyawat Musikapan, Ratchatin Chancharoen, Saknan Bongsebandhu-Phubhakdi

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For many recent years, soft robotic fingers were used for supporting the patients who had survived the neurological diseases that resulted in muscular disorders and neural network damages, such as stroke and Parkinson’s disease, and inflammatory symptoms such as De Quervain and trigger finger. Generally, the major hand function is significant to manipulate objects in activities of daily living (ADL). In this work, we proposed the model of soft actuator that manufactured by full 3D printing without the molding process and one material for use. Furthermore, we designed the model with a technique of multi cavitation cells (MC-Cells). Then, we demonstrated the curvature bending, fluidic pressure and force that generated to the model for assistive finger flexor and hand grasping. Also, the soft actuators were characterized in mathematics solving by the length of chord and arc length. In addition, we used an adaptive push-button switch machine to measure the force in our experiment. Consequently, we evaluated biomechanics efficiency by the range of motion (ROM) that affected to metacarpophalangeal joint (MCP), proximal interphalangeal joint (PIP) and distal interphalangeal joint (DIP). Finally, the model achieved to exhibit the corresponding fluidic pressure with force and ROM to assist the finger flexor and hand grasping.

Keywords: biomechanics efficiency, curvature bending, hand functional assistance, multi cavitation cells (MC-Cells), range of motion (ROM)

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Authors: Ernest Nweke

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Mongolia has made giant strides in the development of its auditing and accounting system from Soviet-style to a market-oriented system. High levels of domestic and foreign investment desired by the Mongolian government require that better and improved quality of corporate information and disclosure consistent with international standards be made available to investors. However, the Mongolian Certified Public Accountants (CPA) profession is still developing, and the quality of services provided by accounting firms in most cases do not comply with International Financial Reporting Standards (IFRS) framework approved by the government for use in financial reporting. Against this backdrop, Accounting and audit reforms, liberalization and deregulation, establishment of an efficient and effective professional monitoring and supervision regime are policy necessities. These will further enhance the Mongolian business environment, eliminate incompetence in the system, make the economy more attractive to investors and ultimately lift reporting standards and bring about improved accounting, auditing and disclosure practices among Mongolian firms. This paper examines the fundamental issues in the accounting and auditing environment in Mongolia and investigates the relationship between selected characteristics of Mongolian Stock Exchange (MSE) listed firms (profitability, leverage, firm size, firm auditor size, firm listing age, board size and proportion of independent directors) and voluntary accounting disclosures in their annual reports and accounts. The selected sample of firms for the research purpose consists of the top 20 indexes of the MSE, representing over 95% of the market capitalization. An empirical analysis of the hypothesized relationship was carried out using multiple regression in EViews analytical software. Research results lend credence to the fact that only a few of the company attributes positively impact voluntary accounting disclosures in Mongolian Stock Exchange-listed firms. The research is motivated by the absence of empirical evidence on the correlation between the quality of voluntary accounting disclosures made by listed companies in Mongolia and company characteristics and the findings thereof significantly useful to both firms and regulatory authorities. The concluding part of the paper precisely consists of useful research-based recommendations for listed firms and regulatory agencies on measures to put in place in order to enhance the quality of corporate financial reporting and disclosures in Mongolia.

Keywords: accounting, auditing, corporate disclosure, listed firms

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Authors: Robert O. Abolade, Olumide O. Ajayi, Zacheaus K. Adeyemo, Solomon A. Adeniran

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Link adaptation is an important strategy for achieving robust wireless multimedia communications based on quality of service (QoS) demand. Scheme switching in multiple-input multiple-output (MIMO) systems is an aspect of link adaptation, and it involves selecting among different MIMO transmission schemes or modes so as to adapt to the varying radio channel conditions for the purpose of achieving QoS delivery. However, finding the most appropriate switching method in MIMO links is still a challenge as existing methods are either computationally complex or not always accurate. This paper presents an intelligent switching method for the MIMO system consisting of two schemes - transmit diversity (TD) and spatial multiplexing (SM) - using fuzzy logic technique. In this method, two channel quality indicators (CQI) namely average received signal-to-noise ratio (RSNR) and received signal strength indicator (RSSI) are measured and are passed as inputs to the fuzzy logic system which then gives a decision – an inference. The switching decision of the fuzzy logic system is fed back to the transmitter to switch between the TD and SM schemes. Simulation results show that the proposed fuzzy logic – based switching technique outperforms conventional static switching technique in terms of bit error rate and spectral efficiency.

Keywords: channel quality indicator, fuzzy logic, link adaptation, MIMO, spatial multiplexing, transmit diversity

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Authors: Yanga Lusanda Praiseworth Majola

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The small town of Umzimkhulu is situated in the KwaZulu-Natal province of South Africa and was once the Bantustan of Transkei. Citizens of Umzimkulu are called amaBhaca because they speak isiBhaca, which is a non-standard language but is mutually intelligible to three standard official languages, isiXhosa, isiZulu, and siSwati. Since Umzimkhulu was under the Eastern Cape Province prior to 2006, isiXhosa is used for official purposes, particularly in schools, then isiZulu is used in other sectors; this is despite the fact that the majority of Umzimkhulu citizens regard themselves as amaBhaca. This poses a threat to both isiBhaca as a language and the identity of amaBhaca because Umzimkhulu is situated in KZN, where isiZulu is the dominant language spoken by the majority in the province. The primary objective of this study is to unveil, using the language dominance theory, how dominant languages pose a threat to minority and developing languages or dialects. The study employed a mixed-methods approach. Data was obtained from key community members and leaders who were identified as amaBhaca, who have lived in Umzimkhulu their whole lives. The main findings of the study are that although isiBhaca is classified as a dialect of isiXhosa, linguistically, it is closer to isiZulu, and thus isiZulu poses much threat to the existence of isiBhaca since it becomes easy for amaBhaca to switch from isiBhaca to isiZulu and end up not having an interest in isiBhaca. Respondents revealed that in their view, isiBhaca is a language of its own, and the continuous use and empowerment of isiZulu in Umzimkhulu, particularly in the professional settings, is detrimental to isiBhaca, and this subsequently has the potential of endangering the existence of isiBhaca and might lead to its attrition.

Keywords: language dominance, dominant languages, minority languages, language attrition

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Authors: Abubakar Uba Ibrahim, Ibrahim Haruna Shanono

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Smart metering and demand response are gaining ground in industrial and residential applications. Smart Appliances have been given concern towards achieving Smart home. The success of Smart grid development relies on the successful implementation of Information and Communication Technology (ICT) in power sector. Smart Appliances have been the technology under development and many new contributions to its realization have been reported in the last few years. The role of ICT here is to capture data in real time, thereby allowing bi-directional flow of information/data between producing and utilization point; that lead a way for the attainment of Smart appliances where home appliances can communicate between themselves and provide a self-control (switch on and off) using the signal (information) obtained from the grid. This paper depicts the background on ICT for smart appliances paying a particular attention to the current technology and identifying the future ICT trends for load monitoring through which smart appliances can be achieved to facilitate an efficient smart home system which promote demand response program. This paper grouped and reviewed the recent contributions, in order to establish the current state of the art and trends of the technology, so that the reader can be provided with a comprehensive and insightful review of where ICT for smart appliances stands and is heading to. The paper also presents a brief overview of communication types, and then narrowed the discussion to the load monitoring (Non-intrusive Appliances Load Monitoring ‘NALM’). Finally, some future trends and challenges in the further development of the ICT framework are discussed to motivate future contributions that address open problems and explore new possibilities.

Keywords: communication technology between appliances, demand response, load monitoring, smart appliances, smart grid

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Authors: Ryota Kuzuki, Mitsuhiro Kohara, Noboru Kizuki, Satoshi Yoshida, Hidetaka Hirai, Yuta Nezasa

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About fifty years have passed since Japan's gas supply industry became the first in the world to switch from coal and oil to LNG as a city gas feedstock. Since the Japanese government target of net-zero carbon emission in 2050 was announced in October 2020, it has now entered a new era of challenges to commit to the requirement for decarbonization. This paper describes the situation that synthetic methane, produced from renewable energy-derived hydrogen and recycled carbon, is a promising national policy of transition toward net-zero society. In November 2020, the Japan Gas Association announced the 'Carbon Neutral Challenge 2050' as a vision to contribute to the decarbonization of society by converting the city gas supply to carbon neutral. The key technologies is methanation. This paper shows that methanation is a realistic solution to contribute to the decarbonization of the whole country at a lower social cost, utilizing the supply chain that already exists, from LNG plants to burner chips. The challenges during the transition period (2030-2050), as CO2 captured from exhaust of thermal power plants and industrial factories are expected to be used, it is proposed that a system of guarantee of origin (GO) for H2 and CO2 should be established and harmonize international rules for calculating and allocating greenhouse gas emissions in the supply chain, a platform is also needed to manage tracking information on certified environmental values.

Keywords: synthetic methane, recycled carbon fuels, methanation, transition period, environmental value transfer platform

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Authors: Ali Mashayekh, Mahdiye Khorasani, Thomas Weyh

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The tendency to use the Battery-Electric vehicle (BEV) for the low and medium driving range or even high driving range has been growing more and more. As a result, higher safety, reliability, and durability of the battery pack as a component of electric vehicles, which has a great share of cost and weight of the final product, are the topics to be considered and investigated. Battery aging can be considered as the predominant factor regarding the reliability and durability of BEV. To better understand the aging process, offline battery characterization has been widely used, which is time-consuming and needs very expensive infrastructures. This paper presents the substitute method for the conventional battery characterization methods, which is based on battery Modular Multilevel Management (BM3). According to this Topology, the battery cells can be drained and charged concerning their capacity, which allows varying battery pack structures. Due to the integration of the power electronics, the output voltage of the battery pack is no longer fixed but can be dynamically adjusted in small steps. In other words, each cell can have three different states, namely series, parallel, and bypass in connection with the neighbor cells. With the help of MATLAB/Simulink and by using the BM3 modules, the battery string model is created. This model allows us to switch two cells with the different SoC as parallel, which results in the internal balancing of the cells. But if the parallel switching lasts just for a couple of ms, we can have a perturbation pulse which can stimulate the cells out of the relaxation phase. With the help of modeling the voltage response pulse of the battery, it would be possible to characterize the cell. The Online EIS method, which is discussed in this paper, can be a robust substitute for the conventional battery characterization methods.

Keywords: battery characterization, SoH estimation, RLS, BEV

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Authors: Sandrine Andriantsimietry, Hantanirina Ravaosendrasoa

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Madagascar, in 2018, set up the first best available technology, autoclave, to treat the health care waste in public hospitals according the best environmental practices in health care waste management. Incineration of health care waste, frequently through open burning is the most common practice of treatment and elimination of health care waste across the country. Autoclave is a best available technology for non-incineration of health care waste that permits recycling of treated waste and prevents harm in environment through the reduction of unintended persistent organic pollutants from the health sector. A Global Environment Fund project supported the introduction of the non-incineration treatment of health care waste to help countries in Africa to move towards Stockholm Convention objectives in the health sector. Two teaching hospitals in Antananarivo and one district hospital in Manjakandriana were equipped respectively with 1300L, 250L and 80L autoclaves. The capacity of these model hospitals was strengthened by the donation of equipment and materials and the training of the health workers in best environmental practices in health care waste management. Proper segregation of waste in the wards to collect the infectious waste that was treated in the autoclave was the main step guaranteeing a cost-efficient non-incineration of health care waste. Therefore, the start-up of the switch of incineration into non-incineration treatment was carried out progressively in each ward with close supervision of hygienist. Emissions avoided of unintended persistent organic pollutants during these four months of autoclaves use is 9.4 g Toxic Equivalent per year. Public hospitals in low income countries can be model in best environmental practices in health care waste management but efforts must be made internally for sustainment.

Keywords: autoclave, health care waste management, model hospitals, non-incineration

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Authors: Nadish Anand, Richard D. Gould

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A simplistic model is introduced for determining the thermal characteristics of a Low-rise Residential (LRR) building and then predicts the energy usage by its Heating Ventilation & Air Conditioning (HVAC) system according to changes in weather conditions which are reflected in the Ambient Temperature (Outside Air Temperature). The LRR buildings are treated as a simple lump for solving the heat transfer problem and the model is derived using the lumped capacitance model of transient conduction heat transfer from bodies. Since most contemporary HVAC systems have a thermostat control which will have an offset temperature and user defined set point temperatures which define when the HVAC system will switch on and off. The aim is to predict without any error the Body Temperature (i.e. the Inside Air Temperature) which will estimate the switching on and off of the HVAC system. To validate the mathematical model derived from lumped capacitance we have used EnergyPlus simulation engine, which simulates Buildings with considerable accuracy. We have predicted through the low order model the Inside Air Temperature of a single house kept in three different climate zones (Detroit, Raleigh & Austin) and different orientations for summer and winter seasons. The prediction error from the model for the same day as that of model parameter calculation has showed an error of < 10% in winter for almost all the orientations and climate zones. Whereas the prediction error is only <10% for all the orientations in the summer season for climate zone at higher latitudes (Raleigh & Detroit). Possible factors responsible for the large variations are also noted in the work, paving way for future research.

Keywords: building energy, energy consumption, energy+, HVAC, low order model, lumped capacitance

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Authors: Raheel Asif, Michael Frommel

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This paper focuses on analyzing the exchange rate exposure of exporting & domestic firms in (the so far rarely addressed) largest Eastern European transition economies, i.e., Russia and the three EU accession countries, Poland, Hungary, and Czech Republic (CEEC-3). It also controls for possible effects of different exchange rate regimes, Great Financial crisis (2007-08), Russian Financial crisis (2014-15), the formation of EU & turn of year effect. Substantially improving the results from the existing literature on these transition economies, we find for more than 51% of our sample firms in CEEC-3 countries and 29% in Russia shows a significant exchange rate exposure. However, the magnitude and direction of firms’ exposure depends on the particular bilateral exchange rate and differs between CEEC-3 and Russia. We find that share price increases with an appreciation of the domestic currency against the EURO and US Dollar (USD) in CEEC-3; however, the effect is more pronounced for EURO as expected. Whereas, for Russian firms share price increases with a depreciation of the domestic currency against the USD only. Those differences may result from a differing dominance of exposure channels in the respective economies, such as the country-specific export structure, competitiveness channels, and dependence on foreign debt. Finally, the switch from a pegged to a flexible exchange rate regime appears to have a less pronounced effect for the exchange rate exposure of firms in all countries except for USD in Poland and Russia.

Keywords: exchange rate exposure, transition economies, central and eastern Europe, international finance

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Authors: Emil F. Khisamutdinov

Abstract:

Development of functional materials undergoing structural transformations in response to an external stimulus such as environmental changes (pH, temperature, etc.), the presence of particular proteins, or short oligonucleotides are of great interest for a variety of applications ranging from medicine to electronics. The dynamic operations of most nucleic acid (NA) devices, including circuits, nano-machines, and biosensors, rely on networks of NA strand displacement processes in which an external or stimulus strand displaces a target strand from a DNA or RNA duplex. The rate of strand displacement can be greatly increased by the use of “toeholds,” single-stranded regions of the target complex to which the invading strand can bind to initiate the reaction, forming additional base pairs that provide a thermodynamic driving force for transformation. Herein, we developed a highly robust nanoparticle shape transition, sequentially transforming DNA polygons from one shape to another using the toehold-mediated DNA strand displacement technique. The shape transformation was confirmed by agarose gel electrophoresis and atomic force microscopy. Furthermore, we demonstrate that our approach is applicable for RNA shape transformation from triangle to square, which can be detected by fluorescence emission from malachite green binding RNA aptamer. Using gel-shift and fluorescence assays, we demonstrated efficient transformation occurs at isothermal conditions (37°C) that can be implemented within living cells as reporter molecules. This work is intended to provide a simple, cost-effective, and straightforward model for the development of biosensors and regulatory devices in nucleic acid nanotechnology.

Keywords: RNA nanotechnology, bionanotechnology, toehold mediated DNA switch, RNA split fluorogenic aptamers

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Authors: Erwan Negre, Ewan J. O'Connor, Juha Toivonen

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The need for CO2 monitoring technologies grows simultaneously with the worldwide concerns regarding environmental challenges. To that purpose, we developed a compact coherent all-fiber ranged-resolved Differential Absorption Lidar (RR-DIAL). It has been designed along a tunable 2x1fiber optic switch set to a frequency of 1 Hz between two Distributed FeedBack (DFB) lasers emitting in the continuous-wave mode at 1571.41 nm (absorption line of CO2) and 1571.25 nm (CO2 absorption-free line), with linewidth and tuning range of respectively 1 MHz and 3 nm over operating wavelength. A three stages amplification through Erbium and Erbium-Ytterbium doped fibers coupled to a Radio Frequency (RF) driven Acousto-Optic Modulator (AOM) generates 100 ns pulses at a repetition rate from 10 to 30 kHz with a peak power up to 2.5 kW and a spatial resolution of 15 m, allowing fast and highly resolved CO2 profiles. The same afocal collection system is used for the output of the laser source and the backscattered light which is then directed to a circulator before being mixed with the local oscillator for heterodyne detection. Packaged in an easily transportable box which also includes a server and a Field Programmable Gate Array (FPGA) card for on-line data processing and storing, our setup allows an effective and quick deployment for versatile in-situ analysis, whether it be vertical atmospheric monitoring, large field mapping or sequestration site continuous oversight. Setup operation and results from initial field measurements will be discussed.

Keywords: CO2 profiles, coherent DIAL, in-situ atmospheric sensing, near infrared fiber source

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Authors: Ugbede Onalo, Mohd Lizam, Ahmad Kaseri

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

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

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Authors: Tzu-Yang Lin, Chuan-Ching Sue

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Sleep mechanisms are commonly used to ensure the energy efficiency of each optical network unit (ONU) that concerns a single class delay constraint in the Ethernet Passive Optical Network (EPON). How long the ONUs can sleep without violating the delay constraint has become a research problem. Particularly, we can derive an analytical model to determine the optimal sleep time of ONUs in every cycle without violating the maximum class delay constraint. The bandwidth allocation considering such optimal sleep time is called Green Bandwidth Allocation (GBA). Although the GBA mechanism guarantees that the different class delay constraints do not violate the maximum class delay constraint, packets with a more relaxed delay constraint will be treated as those with the most stringent delay constraint and may be sent early. This means that the ONU will waste energy in active mode to send packets in advance which did not need to be sent at the current time. Accordingly, we proposed a QoS-aware GBA using a novel intra-ONU scheduling to control the packets to be sent according to their respective delay constraints, thereby enhancing energy efficiency without deteriorating delay performance. If packets are not explicitly classified but with different packet delay constraints, we can modify the intra-ONU scheduling to classify packets according to their packet delay constraints rather than their classes. Moreover, we propose the switchable ONU architecture in which the ONU can switch the architecture according to the sleep time length, thus improving energy efficiency in the QoS-aware GBA. The simulation results show that the QoS-aware GBA ensures that packets in different classes or with different delay constraints do not violate their respective delay constraints and consume less power than the original GBA.

Keywords: Passive Optical Networks, PONs, Optical Network Unit, ONU, energy efficiency, delay constraint

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Authors: Tatiana Pratt, Benyamin Hanasabzadeh, Panayiota Courelli

Abstract:

The COVID-19 pandemic is one of the largest global public health issues of this current century. COVID-19 puts people diagnosed with obesity at higher risk of not only contracting the virus but also being hospitalized and dying, making this a vital time to implement obesity prevention programs. However, COVID-19 is predicted to rapidly increase the obesity rate in the United States due to the mandatory sedentary lifestyle the pandemic demands; this is especially harmful to adolescent-aged children because it creates lifelong unhealthy habits and behaviors. Adolescent obesity prevention programs have been rigorously implemented throughout the last century to help diminish the ever-increasing adolescent obesity rate. Since the pandemic kept adolescents inside and away from in-person school, many programs have now become ineffective due to their in-person participation. Examples of in-person participation programs include school lunch programs, OSNAP and New Moves. Therefore, online programs or remote intervention measures are now more essential. This leads to programs such as Time2bHealthy, HEALTH[e]TEEN, and SWITCH should be looked at with more vitality. Adolescents have intertwined their lives with technology and screen usage. Therefore, online and remote prevention programs will continue to play a large role in the post-pandemic era. This literature review will be reviewing past and current adolescent obesity prevention programs and their effectiveness with the new remote, sedentary lifestyle adolescents. Furthermore, it will suggest new ways to more productively decrease adolescent obesity rates by analyzing the harmful factors that COVID-19 introduced into their lifestyles.

Keywords: adolescent, obesity, overweight, COVID-19, preventative care, public health, public policy, obesity prevention programs, online programs

Procedia PDF Downloads 237