Search results for: normal glomerular filtration rate
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 10737

Search results for: normal glomerular filtration rate

8517 Effect of Preoperative Single Dose Dexamethasone and Lignocaine on Post-Operative Quality of Recovery and Pain Relief after Laparoscopic Cholecystectomy

Authors: Gurjeet Khurana, Surender Singh, Poonam Arora, Praveendra K. Sachan

Abstract:

Introduction: Post-operative quality of recovery is the key outcome in the perspective of anesthesiologist. It is directly related to patient satisfaction. This is unsurprising, considering most aspects of a poor quality recovery after surgery will impair satisfaction with care. This study was thus undertaken to evaluate effects of Dexamethasone and Lignocaine on Quality of Recovery using QoR- 40 questionnaire and compare their effects. Material and methods: After obtaining the ethical committee approval and written informed consent, 67 patients of 18-60 years, ASA grade I and II scheduled for elective laparoscopic cholecystectomy were randomly allocated into two groups. Group I of 34 patients received 2mg/kg lignocaine diluted to 10ml with normal saline. Group 2 of 33 patients received 0.1 mg/kg I/V Dexamethasone diluted to 10ml with normal saline. QoR-40 was assessed on pre-operative day, and again QoR-40 was assessed at 24 hr post-operative day-1. Postoperative pain scores, nausea and vomiting and shoulder pain were secondary outcomes. Results: The Global QoR-40 was more than 180 at 24 hr in both the groups. The Dexamethasone group had higher Global QoR-40 than lignocaine group 187.94 v/s 182.85. Amongst dimensions of QoR-40 Dexamethasone had statistically better physical comfort, physical independence, and pain relief as compared to Lignocaine. Positive items had excellent responses in Dexamethasone group. Headache, backache and sore throat were also less severe in Dexamethasone group as compared to Lignocaine group. Dexamethasone group had lower VAS compared to lignocaine group. Similarly, there was less fentanyl consumption in dexamethasone group (364.08 ± 127.31) in postoperative period when compared to the lignocaine group (412.31 ± 147.8). Group receiving dexamethasone had 36% increase in appetite compared to lignocaine group (17.6%), which facilitated early oral feeding. Frequency of PONV was less in group-2 at different time interval as compared to group 1. Total episode of PONV were 18 in group 1 and 7 in group 2. Statistically significant difference was seen among two groups (p value= 0.007). Use of antiemetic was more in group 1 as compared to group 2 at all the times, though it was not statistically significant at different time intervals. Antiemetics were administered to 18 patients in group 1 as compared to 5 patients in group 2 postoperatively. Statistically significant difference (p value= 0.011) was seen in total antiemetic consumption. Conclusion: Our study demonstrated that pre-operative administration of a single dose of dexamethasone enhanced the quality of recovery after laparoscopic cholecystectomy as compared to Lignocaine bolus dose.

Keywords: dexamethasone, lignocaine, QoR-40 questionnaire, quality of recovery

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8516 Malaysian Challenges and Experiences with National Higher Education Fund Corporation’s Educational Loan Default

Authors: Anjali Dewi Krishnan

Abstract:

This paper attempts to explore the factors causing student loan defaults among NHEFC borrower besides measuring the enforcement actions that have been took by NHEFC to improve repayment rate. It starts by reviewing the causes of student loan default from the perspective of the loan borrowers besides finding out about the effectiveness of approaches taken by NHEFC (National Higher Education Fund Corporation) until now in order to increase the repayment rate and recover student loan default. The results gathered from the research used to investigate or identify the relationship between job statuses, gender, and ethnicity of the borrowers with repayment status, enforcement from the NHEFC side in the sense of student loan repayment; and respondent's opinion about enforcement in encouraging repayment of student loan and recover loan default. A combination of unemployment, financial constraint, inefficient repayment method and some other reasons of student loan defaults were discovered through this research. It finishes by presenting the reality whereby a student loan default is a result of inability to pay back and not about willingness to pay back.

Keywords: loan default, loan recovery, loan repayment, national higher education fund corporation

Procedia PDF Downloads 336
8515 Anti-Aging Effects of Two Agricultural Plant Extracts and Their Underlying Mechanism

Authors: Shwu-Ling Peng, Chiung-Man Tsai, Chia-Jui Weng

Abstract:

Chronic micro-inflammation is a hallmark of many aging-related neurodegenerative and metabolic syndrome-driven diseases. In high glucose (HG) environment, reactive oxygen species (ROS) is generated and the ROS induced inflammation, cytokines secretion, DNA damage, and cell cycle arrest to lead to cellular senescence. Water chestnut shell (WCS) is a plant hull which containing polyphenolic compounds and showed antioxidant and anticancer activities. Orchid, which containing a natural polysaccharide compound, possesses many physiological activities including anti-inflammatory and neuroprotective effects. These agricultural plants might be able to reduce oxidative stress and inflammation. This study was used HG-induced human normal dermal fibroblasts (HG-HNDFs) as an in vitro model to disclose the effects of water extract of Phalaenopsis orchid flower (WEPF) and ethanol extract of water chestnut shell (EEWCS) on the anti-aging and their underlying molecular mechanisms. The toxicity of extracts on human normal dermal fibroblasts (HNDFs) was determined by MTT method. The senescence of cells was assayed by β-galactosidase (SA-β-gal) kit. ROS and nitrate production was analyzed by Intracellular ROS contents and ELISA, respectively. Western blotting was used to detect the proteins in cells. The results showed that the exposure of HNDFs to HG (30 mM) for 72 h were caused cellular senescence and arrested cells at G0/G1 phase. Indeed, the treatment of HG-HNDFs with WEPF (200 μg/ml) and EEWCS (10 μg/ml) significantly released cell cycle arrest and promoted cell proliferation. The G1/S phase transition regulatory proteins such as protein retinoblastoma (pRb), p53, and p16ᴵᴺᴷ⁴ᵃ depressed by WEPF and EEWCS were also observed. Additionally, the treatment of WEPF and EEWCS increased the activity of HO-1 through upregulating Nrf2 as well as decreased the ROS and NO of HG-HNDFs. Therefore, the senescence marker protein-30 (SMP30) in cells was diminished. In conclusion, the WEPF and EEWCS might inhibit HG-induced aging of HNDFs by reducing oxidative stress and free radicals.

Keywords: agricultural plant extract, anti-aging, high glucose, Phalaenopsis orchid flower, water chestnut shell

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8514 Tribological Behavior of Pongamia Oil Based Biodiesel Blended Lubricant at Different Load

Authors: Yashvir Singh, Amneesh Singla, Swapnil Bhurat

Abstract:

Around the globe, there is demand for the development of bio-based lubricant which will be biodegradable, non toxic, and environmentally-friendly. This paper outlines the friction and wear characteristics of ponagamia biodiesel contaminated bio-lubricant by using pin-on-disc tribometer. To formulate the bio-lubricants, Ponagamia oil based biodiesel were blended in the ratios 5, 10, and 20% by volume with the base lubricant SAE 20 W 40. Tribological characteristics of these blends were carried out at 2.5 m/s sliding velocity and loads applied were 50, 100, 150 N. Experimental results showed that the lubrication regime that occurred during the test was boundary lubrication while the main wear mechanisms was the adhesive wear. During testing, the lowest wear was found with the addition of 5 and 10% Ponagamia oil based biodiesel, and above this contamination, the wear rate was increased considerably. The addition of 5 and 10% Ponagamia oil based biodiesel with the base lubricant acted as a very good lubricant additive which reduced the friction and wear rate during the test. It has been concluded that the PBO 5 and PBO 10 can act as an alternative lubricant to increase the mechanical efficiency at 2.5 m/s sliding velocity and contribute in reduction of dependence on the petroleum based products.

Keywords: friction, load, pongamia oil blend, sliding velocity, wear

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8513 Incorporating Multiple Supervised Learning Algorithms for Effective Intrusion Detection

Authors: Umar Albalawi, Sang C. Suh, Jinoh Kim

Abstract:

As internet continues to expand its usage with an enormous number of applications, cyber-threats have significantly increased accordingly. Thus, accurate detection of malicious traffic in a timely manner is a critical concern in today’s Internet for security. One approach for intrusion detection is to use Machine Learning (ML) techniques. Several methods based on ML algorithms have been introduced over the past years, but they are largely limited in terms of detection accuracy and/or time and space complexity to run. In this work, we present a novel method for intrusion detection that incorporates a set of supervised learning algorithms. The proposed technique provides high accuracy and outperforms existing techniques that simply utilizes a single learning method. In addition, our technique relies on partial flow information (rather than full information) for detection, and thus, it is light-weight and desirable for online operations with the property of early identification. With the mid-Atlantic CCDC intrusion dataset publicly available, we show that our proposed technique yields a high degree of detection rate over 99% with a very low false alarm rate (0.4%).

Keywords: intrusion detection, supervised learning, traffic classification, computer networks

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8512 Investigation of Compliance of the Prevailing Import Murabah'a to Sharia

Authors: Aqeel Akhtar

Abstract:

One of prevailing modes of finance in emerging Islamic banking system is Murabah’a; a financial transaction in which cost and profit both must be recognized by buyer. Otherwise the transaction would become invalid. In this mainstream, import Murabah’a transaction is divergent in such a way that the cost is not recognized and identified due to execution of import transaction in foreign currency i.e. US Dollar and the next transaction of Murabaha’a with the client is executed in local currency. Since this transaction is executed in dual currency i.e. bank pays supplier in foreign currency and executes Murabah’a with its client in local currency and it is not allowed in according to Islamic Injunctions as mentioned in hadith narrated by Hazrat Ibn-e-Umar (May Allah be pleased with them) used to sell his camels with Dirhams and take dinars instead and vice versa. Upon revealing before the Prophet (SAW), he was advised that it must not be contingent in the agreement and the ready rate would be applied and possession of one of the consideration is compulsory. The solution in this regard is that the import Murabah’a transaction should be in single currency, however, other currency can be paid in payment at the time of payment in a very indispensable situation provided that ready rate would be applied. Moreover, some of other solutions have also been given in this regard.

Keywords: shariah compliance, import murabaha, islamic banking, product development

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8511 Monetary Policy and Economic Growth in West African Business Cycles: Markov Switching Approach

Authors: Omolade Adeleke, Jonathan Olusegun Famoroti

Abstract:

This study empirically examined the monetary policy and economic growth in the classical cycles in 8 member countries of the West African Economic and Monetary Union (WAEMU), using the Markov switching model for the Two-phase Regime, covering the period 1980Q1 to 2020Q4. Our estimates suggest that these countries demonstrate to have similar business cycles, and the economies stay more in an expansion regime than a recession regime. The result further shows that the union has an average duration period of 3.1 and 15.9 quarters for contraction and expansion periods, respectively. The business cycle duration, on average, suggests 19 quarters, varying from country to country. Therefore, the formulation of policies that can enhance aggregate demand by member countries in the union is an antidote for recession and is necessary to drive the economy into equilibrium. Also, a low-interest rate and reduced inflation rate would ginger long-run economic growth.

Keywords: monetary policy, business cycle, economic growth, Markov switching

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8510 Effect of Cryogenic Pre-stretching on the Room Temperature Tensile Behavior of AZ61 Magnesium Alloy and Dominant Grain Growth Mechanisms During Subsequent Annealing

Authors: Umer Masood Chaudry, Hafiz Muhammad Rehan Tariq, Chung-soo Kim, Tea-sung Jun

Abstract:

This study explored the influence of pre-stretching temperature on the microstructural characteristics and deformation behavior of AZ61 magnesium alloy and its implications on grain growth during subsequent annealing. AZ61 alloy was stretched to 5% plastic strain along rolling (RD) and transverse direction (TD) at room (RT) and cryogenic temperature (-150 oC, CT) followed by annealing at 320 oC for 1 h to investigate the twinning and dislocation evolution and its consequent effect on the flow stress, plastic strain and strain hardening rate. Compared to RT-stretched samples, significant improvement in yield stress, strain hardening rate and moderate reduction in elongation to failure were witnessed for CT-stretched samples along RD and TD. The subsequent EBSD analysis revealed the increased fraction of fine {10-12} twins and nucleation of multiple {10-12} twin variants caused by higher local stress concentration at the grain boundaries in CT-stretched samples as manifested by the kernel average misorientation. This higher twin fraction and twin-twin interaction imposed the strengthening by restricting the mean free path of dislocations, leading to higher flow stress and strain hardening rate. During annealing of the RT/CT-stretched samples, the residual strain energy and twin boundaries were decreased due to static recovery, leading to a coarse-grained twin-free microstructure. Strain induced boundary migration (SBIM) was found to be the predominant mechanism governing the grain growth during annealing via movement of high angle grain boundaries.

Keywords: magnesium, twinning, twinning variant selection, EBSD, cryogenic deformation

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8509 High Strain Rate Behavior of Harmonic Structure Designed Pure Nickel: Mechanical Characterization Microstructure Analysis and 3D Modelisation

Authors: D. Varadaradjou, H. Kebir, J. Mespoulet, D. Tingaud, S. Bouvier, P. Deconick, K. Ameyama, G. Dirras

Abstract:

The development of new architecture metallic alloys with controlled microstructures is one of the strategic ways for designing materials with high innovation potential and, particularly, with improved mechanical properties as required for structural materials. Indeed, unlike conventional counterparts, metallic materials having so-called harmonic structure displays strength and ductility synergy. The latter occurs due to a unique microstructure design: a coarse grain structure surrounded by a 3D continuous network of ultra-fine grain known as “core” and “shell,” respectively. In the present study, pure harmonic-structured (HS) Nickel samples were processed via controlled mechanical milling and followed by spark plasma sintering (SPS). The present work aims at characterizing the mechanical properties of HS pure Nickel under room temperature dynamic loading through a Split Hopkinson Pressure Bar (SHPB) test and the underlying microstructure evolution. A stopper ring was used to maintain the strain at a fixed value of about 20%. Five samples (named B1 to B5) were impacted using different striker bar velocities from 14 m/s to 28 m/s, yielding strain rate in the range 4000-7000 s-1. Results were considered until a 10% deformation value, which is the deformation threshold for the constant strain rate assumption. The non-deformed (INIT – post-SPS process) and post-SHPB microstructure (B1 to B5) were investigated by EBSD. It was observed that while the strain rate is increased, the average grain size within the core decreases. An in-depth analysis of grains and grain boundaries was made to highlight the thermal (such as dynamic recrystallization) or mechanical (such as grains fragmentation by dislocation) contribution within the “core” and “shell.” One of the most widely used methods for determining the dynamic behavior of materials is the SHPB technique developed by Kolsky. A 3D simulation of the SHPB test was created through ABAQUS in dynamic explicit. This 3D simulation allows taking into account all modes of vibration. An inverse approach was used to identify the material parameters from the equation of Johnson-Cook (JC) by minimizing the difference between the numerical and experimental data. The JC’s parameters were identified using B1 and B5 samples configurations. Predictively, identified parameters of JC’s equation shows good result for the other sample configuration. Furthermore, mean rise of temperature within the harmonic Nickel sample can be obtained through ABAQUS and show an elevation of about 35°C for all fives samples. At this temperature, a thermal mechanism cannot be activated. Therefore, grains fragmentation within the core is mainly due to mechanical phenomena for a fixed final strain of 20%.

Keywords: 3D simulation, fragmentation, harmonic structure, high strain rate, Johnson-cook model, microstructure

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8508 Adsorptive Membrane for Hemodialysis: Potential, Future Prospection and Limitation of MOF as Nanofillers

Authors: Musawira Iftikhar

Abstract:

The field of membrane materials is the most dynamic due to the constantly evolving requirements advancement of materials, to address challenges such as biocompatibility, protein-bound uremic toxins, blood coagulation, auto-immune responses, oxidative stress, and poor clearance of uremic toxins. Hemodialysis is a membrane filtration processes that is currently necessary for daily living of the patients with ESRD. Tens of millions of people with ESRD have benefited from hemodialysis over the past 60–70 years, both in terms of safeguarding life and a longer lifespan. Beyond challenges associated with the efficiency and separative properties of the membranes, ensuring hemocompatibility, or the safe circulation of blood outside the body for four hours every two days, remains a persistent challenge. This review explores the ongoing field of metal–Organic Frameworks (MOFs) and their applications in hemodialysis, offering a comprehensive examination of various MOFs employed to address challenges inherent in traditional hemodialysis methodologies. this This review included includes the experimental work done with various MOFs as a filler such as UiO-66, HKUST-1, MIL-101, and ZIF-8, which together lead to improved adsorption capacities for a range of uremic toxins and proteins. Furthermore, this review highlights how effectively MOF-based hemodialysis membranes remove a variety of uremic toxins, including p-cresol, urea, creatinine, and indoxyl sulfate and potential filler choices for the future. Future research efforts should focus on refining synthesis techniques, enhancing toxin selectivity, and investigating the long-term durability of MOF-based membranes. With these considerations, MOFs emerge as transformative materials in the quest to develop advanced and efficient hemodialysis technologies, holding the promise to significantly enhance patient outcomes and redefine the landscape of renal therapy.

Keywords: membrane, hemodailysis, metal organic frameworks, seperation, protein adsorbtion

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8507 Optimization of Surface Finish in Milling Operation Using Live Tooling via Taguchi Method

Authors: Harish Kumar Ponnappan, Joseph C. Chen

Abstract:

The main objective of this research is to optimize the surface roughness of a milling operation on AISI 1018 steel using live tooling on a HAAS ST-20 lathe. In this study, Taguchi analysis is used to optimize the milling process by investigating the effect of different machining parameters on surface roughness. The L9 orthogonal array is designed with four controllable factors with three different levels each and an uncontrollable factor, resulting in 18 experimental runs. The optimal parameters determined from Taguchi analysis were feed rate – 76.2 mm/min, spindle speed 1150 rpm, depth of cut – 0.762 mm and 2-flute TiN coated high-speed steel as tool material. The process capability Cp and process capability index Cpk values were improved from 0.62 and -0.44 to 1.39 and 1.24 respectively. The average surface roughness values from the confirmation runs were 1.30 µ, decreasing the defect rate from 87.72% to 0.01%. The purpose of this study is to efficiently utilize the Taguchi design to optimize the surface roughness in a milling operation using live tooling.

Keywords: live tooling, surface roughness, taguchi analysis, CNC milling operation, CNC turning operation

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8506 Algal/Bacterial Membrane Bioreactor for Bioremediation of Chemical Industrial Wastewater Containing 1,4 Dioxane

Authors: Ahmed Tawfik

Abstract:

Oxidation of 1,4 dioxane produces metabolites by-products involving glycolaldehyde and acids that have geno- and cytotoxicity impact on microbial degradation. Thereby, the incorporation of algae with bacteria in the treatment system would eliminate and overcome the accumulation of metabolites that are utilized as a carbon source for the build-up of biomass. Therefore, the aim of the present study is to assess the potential of algae/bacteria-based membrane bioreactor (AB-MBR) for biodegradation of 1,4 dioxane-rich wastewater at a high imposed loading rate. Three identical reactors, i.e., AB-MBR1, AB-MBR2, and AB-MBR3, were operated in parallel at 1,4 dioxane loading rates of 641.7, 320.9, and 160.4 mg/L. d., and HRTs of 6.0, 12 and 24 h. respectively. The AB-MBR1 achieved 1,4 dioxane removal rate of 263.7 mg/L.d., where the residual value in the treated effluent amounted to 94.4±22.9 mg/L. Reducing the 1,4 dioxane loading rate (LR) to 320.9 mg/L.d in the AB-MBR2 maximized the removal rate efficiency of 265.9 mg/L.d., with a removal efficiency of 82.8±3.2%. The minimum value of 1,4 dioxane of 17.3±1.8 mg/L in the treated effluent of AB-MBR3 was obtained at an HRT of 24.0 h and loading rate of 160.4 mg/L.d. The mechanism of 1,4 dioxane degradation in AB-MBR was a combination of volatilization (8.03±0.6%), UV oxidation (14.1±0.9%), microbial biodegradation (49.1±3.9%) and absorption/uptake and assimilation by algae (28.8±2.%). Further, the Thioclava, Afipia, and Mycobacterium genera oxidized and produced the required enzymes for hydrolysis and cleavage of the dioxane ring into 2-hydroxy-1,4 dioxane. Moreover, the fungi, i.e., Basidiomycota and Cryptomycota, played a big role in the degradation of the 1,4 dioxane into 2-hydroxy-1,4 dioxane. Xanthobacter and Mesorhizobium were involved in the metabolism process by secreting alcohol dehydrogenase (ADH), aldehyde dehydrogenase (ALDH), and glycolate oxidase. Bacteria and fungi produced dehydrogenase (DH) for the transformation of 2-hydroxy-1,4 dioxane into 2-hydroxy-ethoxyacetaldehyde. The latter is converted into Ethylene glycol by Aldehyde hydrogenase (ALDH). Ethylene glycol is oxidized into acids using Alcohol hydrogenase (ADH). The Diatomea, Chlorophyta, and Streptophyta utilize the metabolites for biomass assimilation and produce the required oxygen for further oxidation of the dioxane and its metabolites by-products of bacteria and fungi. The major portion of metabolites (ethylene glycol, glycolic acid, and oxalic acid were removed due to uptake and absorption by algae (43±4.3%), followed by adsorption (18.4±0.9%). The volatilization and UV oxidation contribution for the degradation of metabolites were 8.7±0.7% and 12.3±0.8%, respectively. The capabilities of genera Defluviimonas, Thioclava, Luteolibacter, and Afipia. The genera of Defluviimonas, Thioclava, Luteolibacter, and Mycobacterium were grown under a high 1,4 dioxane LR of 641.7 mg/L.d. The Chlorophyta (4.1-43.6%), Streptophyta (2.5-21.7%), and Diatomea (0.8-1.4%) phyla were dominant for degradation of 1,4 dioxane. The results of this study strongly demonstrated that the bioremediation and bioaugmentation process can safely remove 1,4 dioxane from industrial wastewater while minimizing environmental concerns and reducing economic costs.

Keywords: wastewater, membrane bioreactor, bacterial community, algal community

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8505 Determination of Material Constants and Zener-Hollomon Parameter of AA2017 Aluminium Alloy under Hot Compression Test

Authors: C. H. Shashikanth, M. J. Davidson, V. Suresh Babu

Abstract:

The formability of metals depends on a number of variables such as strain, strain rate, and temperature. Though most of the metals are formable at room temperature, few are not. To evaluate the workability of such metals at elevated temperatures, thermomechanical experiments should be carried out to find out the forming temperatures and strain rates. Though a number of constitutive relations are available to correlate the material parameters and the corresponding formability at elevated temperatures, the constitutive rule proposed by Arrhenius has been used in this work. Thus, in the present work, the material constants such as A (constant), α (stress multiplier), β (constant), and n (stress exponent) of AA 2017 has been found by conducting a series of hot compression tests at different temperatures such as 400°C, 450°C, 500°C, and 550°C and at different strain rates such as 0.16, 0.18, and 0.2. True stress (σt), true strains (εt) deformation activation energy (Q), and the Zener-Hollomon parameter (Z value) were also calculated. The results indicate that the value of ln (Z) decreases as the temperature increases and it increases as the strain rate increases.

Keywords: hot compression test, aluminium alloy, flow stress, activation energy

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8504 Assessment of Susceptibility of the Poultry Red Mite, Dermanyssus gallinae (Acari: Dermanyssidae) to Some Plant Preparations with Focus on Exposure Time

Authors: Shahrokh Ranjbar-Bahadori, Nima Farhadifar, Leila Mohammadyar

Abstract:

Plant preparations from thyme and garlic have been shown to be effective acaricides against the poultry red mite, Dermanyssus gallinae. In a layer house with a history of D. gallinae problem, mites were detected in the monitoring traps for the first time and number of them was counted. Then, some rows of layer house was sprayed twice using a concentration of 0.21 mg/cm2 thyme essential oil and 0.07 mg/cm2 garlic juice and a similar row was used as an untreated control group. Red mite traps made of cardboard were used to assess the mite density during days 1 and 7 after treatment and always removed after 24 h. the collected mites were counted and the efficacy against all mite stages (larvae, nymphs and adults) was calculated. Results showed that on day 1 and 7 after the administration of garlic extract efficacy rate was 92.05% and 74.62%, respectively. Moreover, efficacy rate on day 1 and 7 was 89.4% and 95.37% when treatment was done with thyme essential oil. It is concluded that using garlic juice to control of D. gallinae is more effective on short time. But thyme essential oil has a long time effect in compare to garlic preparation.

Keywords: Dermanyssus gallinae, essential oil, garlic, thyme, efficacy

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8503 The Effects of Water Fraction and Salinity on Crude Oil-Water Dispersions

Authors: Ramin Dabirian, Yi Zhang, Ilias Gavrielatos, Ram Mohan, Ovadia Shoham

Abstract:

Oil-water emulsions can be found in almost every part of the petroleum industry, namely in reservoir rocks, drilling cuttings circulation, production in wells, transportation pipelines, surface facilities and refining process. However, it is necessary for oil production and refinery engineers to resolve the petroleum emulsion problems as well as to eliminate the contaminants in order to meet environmental standards, achieve the desired product quality and to improve equipment reliability and efficiency. A state-of-art Dispersion Characterization Rig (DCR) has been utilized to investigate crude oil-distilled water dispersion separation. Over 80 experimental tests were ran to investigate the flow behavior and stability of the dispersions. The experimental conditions include the effects of water cuts (25%, 50% and 75%), NaCl concentrations (0, 3.5% and 18%), mixture flow velocities (0.89 and 1.71 ft/s), and also orifice place types on the separation rate. The experimental data demonstrate that the water cut can significantly affects the separation time and efficiency. The dispersion with lower water cut takes longer time to separate and have low separation efficiency. The medium and lower water cuts will result in the formation of Mousse emulsion and the phase inversion happens around the medium water cut. The data also confirm that increasing the NaCl concentration in aqueous phase can increase the crude oil water dispersion separation efficiency especially at higher salinities. The separation profile for dispersions with lower salt concentrations has a lower sedimentation rate slope before the inflection point. Dispersions in all tests with higher salt concentrations have a larger sedimenting rate. The presence of NaCl can influence the interfacial tension gradients along the interface and it plays a role in avoiding the Mousse emulsion formation.

Keywords: oil-water dispersion, separation mechanism, phase inversion, emulsion formation

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8502 Thermohydraulic Performance of Double Flow Solar Air Heater with Corrugated Absorber

Authors: S. P. Sharma, Som Nath Saha

Abstract:

This paper deals with the analytical investigation of thermal and thermohydraulic performance of double flow solar air heaters with corrugated and flat plate absorber. A mathematical model of double flow solar air heater has been presented, and a computer program in C++ language is developed to estimate the outlet temperature of air for the evaluation of thermal and thermohydraulic efficiency by solving the governing equations numerically using relevant correlations for heat transfer coefficients. The results obtained from the mathematical model is compared with the available experimental results and it is found to be reasonably good. The results show that the double flow solar air heaters have higher efficiency than conventional solar air heater, although the double flow corrugated absorber is superior to that of flat plate double flow solar air heater. It is also observed that the thermal efficiency increases with increase in mass flow rate; however, thermohydraulic efficiency increases with increase in mass flow rate up to a certain limit, attains the maximum value, then thereafter decreases sharply.

Keywords: corrugated absorber, double flow, solar air heater, thermos-hydraulic efficiency

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8501 Outcome of Obstetric Admission to General Intensive Care over a Period of 3 Years

Authors: Kamel Abdelaziz Mohamed

Abstract:

Intoduction:Inadequate knowledge about obstetric admission and infrequent dealing with the obstetric patients in ICU results in high mortality and morbidity. Aim of the work:To evaluate the indications, course, severity of illness, and outcome of obstetric patients admitted to the intensive care unit (ICU). Patients and Methods: We collected baseline data and acute physiology and chronic health evaluation II (APACHE II) scores. ICU mortality was the primary outcome. Results: Seventy obstetric patients were admitted to the ICU over 3 years, 36 of these patients (51.4 %) were admitted during the antepartum period. The primary obstetric indication for ICU admission was pregnancy-induced hypertension (22 patients, 31.4%), followed by sepsis (8 patients, 11.4%) as the leading non-obstetric admission. The mean APACHE II score was 19.6. The predicted mortality rate based on the APACHE II score was 22%, however, only 4 maternal deaths (5.7%) were among the obstetric patients admitted to the ICU. Conclusion: Evaluation of obstetric patients by (APACHE II) scores showed higher predicted mortality rate, however the overall mortality was lower. Regular follow up, together with early detection of complications and prompt ICU admission necessitating proper management by specialized team can improve mortality.

Keywords: obstetric, complication, postpartum, sepsis

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8500 Characterization of Gamma Irradiated PVDF and PVDF/Graphene Oxide Composites by Spectroscopic Techniques

Authors: Juliana V. Pereira, Adriana S. M. Batista, Jefferson P. Nascimento, Clascídia A. Furtado, Luiz O. Faria

Abstract:

The combination of the properties of graphene oxide (OG) and PVDF homopolymer makes their combined composite materials as multifunctional systems with great potential. Knowledge of the molecular structure is essential for better use. In this work, the degradation of PVDF polymer exposed to gamma irradiation in oxygen atmosphere in high dose rate has been studied and compared to degradation of PVDF/OG composites. The samples were irradiated with a Co-60 source at constant dose rate, with doses ranging from 100 kGy to 1,000 kGy. In FTIR data shown that the formation of oxidation products was at the both samples with formation of carbonyl and hydroxyl groups amongst the most prevalent products in the pure PVDF samples. In the other hand, the composites samples exhibit less presence of degradation products with predominant formation of carbonyl groups, these results also seen in the UV-Vis analysis. The results show that the samples of composites may have greater resistance to the irradiation process, since they have less degradation products than pure PVDF samples seen by spectroscopic techniques.

Keywords: gamma irradiation, PVDF, PVDF/OG composites, spectroscopic techniques

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8499 Combustion Characteristics of Ionized Fuels for Battery System Safety

Authors: Hyeuk Ju Ko, Eui Ju Lee

Abstract:

Many electronic devices are powered by various rechargeable batteries such as lithium-ion today, but occasionally the batteries undergo thermal runaway and cause fire, explosion, and other hazards. If a battery fire should occur in an electronic device of vehicle and aircraft cabin, it is important to quickly extinguish the fire and cool the batteries to minimize safety risks. Attempts to minimize these risks have been carried out by many researchers but the number of study on the successful extinguishment is limited. Because most rechargeable batteries are operated on the ion state with electron during charge and discharge of electricity, and the reaction of this electrolyte has a big difference with normal combustion. Here, we focused on the effect of ions on reaction stability and pollutant emissions during combustion process. The other importance for understanding ionized fuel combustion could be found in high efficient and environment-friendly combustion technologies, which are used to be operated an extreme condition and hence results in unintended flame instability such as extinction and oscillation. The use of electromagnetic energy and non-equilibrium plasma is one of the way to solve the problems, but the application has been still limited because of lack of excited ion effects in the combustion process. Therefore, the understanding of ion role during combustion might be promised to the energy safety society including the battery safety. In this study, the effects of an ionized fuel on the flame stability and pollutant emissions were experimentally investigated in the hydrocarbon jet diffusion flames. The burner used in this experiment consisted of 7.5 mm diameter tube for fuel and the gaseous fuels were ionized with the ionizer (SUNJE, SPN-11). Methane (99.9% purity) and propane (commercial grade) were used as a fuel and open ambient air was used as an oxidizer. As the performance of ionizer used in the experiment was evaluated at first, ion densities of both propane and methane increased linearly with volume flow rate but the ion density of propane is slightly higher than that of methane. The results show that the overall flame stability and shape such as flame length has no significant difference even in the higher ion concentration. However, the fuel ionization affects to the pollutant emissions such as NOx and soot. NOx and CO emissions measured in post flame region decreased with increasing fuel ionization, especially at high fuel velocity, i.e. high ion density. TGA analysis and morphology of soot by TEM indicates that the fuel ionization makes soot to be matured.

Keywords: battery fires, ionization, jet flames, stability, NOx and soot

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8498 Considerations for the Use of High Intensity Interval Training in Secondary Physical Education

Authors: Amy Stringer, Resa Chandler

Abstract:

High Intensity Interval Training (HIIT) involves a 3-10-minute circuit of various exercises which is a viable alternative to a traditional cardiovascular and strength training regimen. Research suggests that measures of health-related fitness can either be maintained or actually improve with the use of this training method. After conducting a 6-week HIIT research study with 10-14 year old children, considerations for using a daily HIIT workout are presented. Is the use of HIIT with children a reasonable consideration for physical education programs? The benefits and challenges of this type of an intervention are identified. This study is significant in that achieving fitness gains in a small amount of daily class time is an attractive concept – especially for physical education teachers who often do not have the time necessary to accomplish all of their curricular goals in the amount of class time assigned. Basic methodologies include students participating in a circuit of exercises for 7-10 minutes at 80-95% of max heart rate as measured by heart rate monitors. Student pre and post fitness test data were collected for cardio-vascular endurance, muscular endurance, and body composition. Research notes as well as commentary by the teachers and researchers who participated in the HIIT study contributed to the understanding of the cost-benefit analysis. Major findings of the study are that HIIT has limited effectiveness but is a good choice for limited class times. Student efficacy of their ability to complete the exercises and visible heart rate data were considered to be significant factors in success of the HIIT study. The effective use of technology promoting positive audience effect during the display of heart rate data was more important at the beginning of the study than at the end. Student ‘buy-in’ and motivation, teacher motivation and ‘buy-in’, the variety of activities in the circuit and the fitness level of the student at the beginning of the study were also findings influencing the fitness outcomes of the study. Concluding Statement: High intensity interval training can be used effectively in a secondary physical education program. It is not a ‘magic bullet’ to produce health-related fitness outcomes in every student but it is an effective tool to enhance student fitness in a limited time and contribute to the goals of the program.

Keywords: cardio vascular fitness, children, high intensity interval training, physical education

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8497 Online Monitoring Rheological Property of Polymer Melt during Injection Molding

Authors: Chung-Chih Lin, Chien-Liang Wu

Abstract:

The detection of the polymer melt state during manufacture process is regarded as an efficient way to control the molded part quality in advance. Online monitoring rheological property of polymer melt during processing procedure provides an approach to understand the melt state immediately. Rheological property reflects the polymer melt state at different processing parameters and is very important in injection molding process especially. An approach that demonstrates how to calculate rheological property of polymer melt through in-process measurement, using injection molding as an example, is proposed in this study. The system consists of two sensors and a data acquisition module can process the measured data, which are used for the calculation of rheological properties of polymer melt. The rheological properties of polymer melt discussed in this study include shear rate and viscosity which are investigated with respect to injection speed and melt temperature. The results show that the effect of injection speed on the rheological properties is apparent, especially for high melt temperature and should be considered for precision molding process.

Keywords: injection molding, melt viscosity, shear rate, monitoring

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8496 Effective Teaching of Thermofluid Pratical Courses during COVID-19

Authors: Opeyemi Fadipe, Masud Salimian

Abstract:

The COVID-19 pandemic has introduced a new normal into the world; online teaching is now the most used method of teaching over the face to face meeting. With the emergency of these teaching, online-teaching has been improved over time and with more technological advancement tools introduced. Practical courses are more demanding to teach because it requires the physical presence of the student as well as a demonstration of the equipment. In this study, a case of Lagos State University thermofluid practical was the understudy. A survey was done and give to a sample of students to fill. The result showed that the blend-approach is better for practical course teaching. Software simulation of the equipment used to conduct practical should be encouraged in the future.

Keywords: COVID-19, online teaching, t-distribution, thermofluid

Procedia PDF Downloads 176
8495 Sildenafil Citrate (Viagra) Suppositories Are Promising Approach for Treatment of Unexplained Infertility

Authors: Shahinaz El-Shourbagy El-Shourbagy, Ahmed M. E Ossman Ossman, Ashraf El-Mohamady El-Mohamady

Abstract:

Objective: To investigate if there is a role of sildenafil citrate (Viagra) in the treatment of infertile couples for idiopathic cause. Design: An observational study. Setting: Infertility outpatient clinic of Tanta University Hospital Egypt. Patient(s): 50 unexplained infertility women {endometrial thickness (EM) and the mean resistance index (RI)} compared to 50 fertile control group attended for check-up in the same period and receiving no treatment. Intervention(s): unexplained infertility women were given 25 mg of sildenafil citrate suppositories four times per day for seven days starting from the 5th day of the menstrual cycle for three cycles. Main Outcome Measures: EM and RI of endometrial spiral artery were assessed by transvaginal color-pulsed Doppler ultrasound in unexplained infertility women before and after sildenafil citrate treatment and compared with control. The conception rate and pregnancy outcome were recorded in the two groups. Result(s): Women with unexplained infertility had significantly thinner endometrium and a higher spiral artery resistance index, meaning lower peri-implantation blood flow than the fertile controls. Sildenafil citrate treated women showed a statistically significant increase in endometrial thickness (p < 0.001) and a significant decrease in the mean spiral artery resistance index (p < 0.001) giving a better conception rate. Conclusion: Sildenafil citrate suppositories treatment enhance the endometrial blood flow through decreasing spiral artery resistance index 'RI' and consequently improve endometrial growth and receptivity in cases of unexplained infertility thus giving a better conception rate.

Keywords: Unexplained infertility, endometrial blood flow, endome¬trial receptivity, color-pulsed Doppler ultrasound; RI (resis¬tance index, Sildenafil citrate (Viagra)

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8494 Patterns of Eosinophilia in Cardiac Patients and its Association with Endomyocardial Disease Presenting to Tertiary Care Hospital in Peshawar

Authors: Rashid Azeem

Abstract:

Introduction: Eosinophilia, which can be categorized as mild, moderate, and severe form on the basis of increasing eosinophil counts, might be responsible for a wide range of cardiac manifestations, varying from a simple myocarditis to a severe state like endomyocardial fibrosis. Eosinophils are involved in the pathogenesis of a variety of cardiovascular disorder like Loffler endocarditis, eosinophilic granulomatosis with polyangitis (EGPH), and hyper eosinophilic (HES). Among them HES carries and incidence rate b/w 48% and 75% and is the main causes of cardiac motility and mobility due to eosinophilia involvement. Aims and objectives: The aim of this study is to determine the frequency of eosinophilia in cardiac patients and to ascertain the evidence of endomyocardial diseases in eosinophilic patients in a cardiology institution Material and Methods: This cross sectional analytical study was conducted in hematology Department of Peshawar institute of Cardiology after approval from hospital ethical and research committee. All 70 patients were subjected to detailed history and clinical examination. Investigation like CBC, Chest X-ray, ECG, Echo, Angiography findings were used to monitor patient’s clinical status. Data is analyzed using SPSS version 25 and MS Excel. Results: Out of 70 patients in our study, a total of 66 patients(94 %) shows evidence of cardiac manifestations. In our study, we have observed a number of abnormal ECG patterns in cardiac patients presenting with eosinophilia, like T wave changes, loss of R wave, sinus bradycardia with LVH strain, and ST wave abnormality. abnormal echocardiographic findings were observed in our patients, like valvular abnormalities (in 45.7%), RWMA abnormalities (in 2.8%), isolated ventricular dysfunction (in 21.4%), and in 10% patients, normal echocardiography. We further noted abnormal coronary angiography findings in cardiac patients with eosinophilia ranging from single vessel to multi vessel occlusions. Conclusions: Eosinophils are involved in the pathogenesis of a variety of cardiovascular disorders which can be detected by various diagnostic means, and the severity of the disease increases with time and with increasing eosinophil count ranging from simple myocarditis to a fatal condition like endomyocardial fibrosis. Thus, increased eosinophilic count as a laboratory parameter in cardiac patients may be a sign of endomyocardial damage which will further help cardiologist to intervene more aggressively then routine approach to a cardiac patient.

Keywords: eosinophilia, endomyocardial fibrosis, cardiac, hypereosinophilic syndrome

Procedia PDF Downloads 63
8493 Measurement of Radon Exhalation Rate, Natural Radioactivity, and Radiation Hazard Assessment in Soil Samples from the Surrounding Area of Kasimpur Thermal Power Plant Kasimpur (U. P.), India

Authors: Anil Sharma, Ajay Kumar Mahur, R. G. Sonkawade, A. C. Sharma, R. Prasad

Abstract:

In coal fired thermal power stations, large amount of fly ash is produced after burning of coal. Fly ash is spread and distributed in the surrounding area by air and may be deposited on the soil of the region surrounding the power plant. Coal contains increased levels of these radionuclides and fly ash may increase the radioactivity in the soil around the power plant. Radon atoms entering into the pore space from the mineral grain are transported by diffusion and advection through this space until they in turn decay or are released into the atmosphere. In the present study, Soil samples were collected from the region around a Kasimpur Thermal Power Plant, Kasimpur, Aligarh (U.P.). Radon activity, radon surface exhalation and mass exhalation rates were measured using “sealed can technique” using LR 115-type II nuclear track detectors. Radon activities vary from 92.9 to 556.8 Bq m-3 with mean value of 279.8 Bq m-3. Surface exhalation rates (EX) in these samples are found to vary from 33.4 to 200.2 mBq m-2 h-1 with an average value of 100.5 mBq m-2 h-1 whereas, Mass exhalation rates (EM) vary from 1.2 to 7.7 mBq kg-1 h-1 with an average value of 3.8 mBq kg-1 h-1. Activity concentrations of radionuclides were measured in these samples by using a low level NaI (Tl) based gamma ray spectrometer. Activity concentrations of 226Ra 232Th and 40K vary from 12 to 49 Bq kg-1, 24 to 49 Bq kg-1 and 135 to 546 Bq kg-1 with overall mean values of 30.3 Bq kg-1, 38.5 Bq kg-1 and 317.8 Bq kg-1, respectively. Radium equivalent activity has been found to vary from 80.0 to 143.7 Bq kg-1 with an average value of 109.7 Bq kg-1. Absorbed dose rate varies from 36.1 to 66.4 nGy h-1 with an average value of 50.4 nGy h-1 and corresponding outdoor annual effective dose varies from 0.044 to 0.081 mSv with an average value of 0.061 mSv. Values of external and internal hazard index Hex, Hin in this study vary from 0.21 to 0.38 and 0.27 to 0.50 with an average value of 0.29 and 0.37, Respectively. The results will be discussed in light of various factors.

Keywords: natural radioactivity, radium equivalent activity, absorbed dose rate, gamma ray spectroscopy

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8492 Efficient of Technology Remediation Soil That Contaminated by Petroleum Based on Heat without Combustion

Authors: Gavin Hutama Farandiarta, Hegi Adi Prabowo, Istiara Rizqillah Hanifah, Millati Hanifah Saprudin, Raden Iqrafia Ashna

Abstract:

The increase of the petroleum’s consumption rate encourages industries to optimize and increase the activity in processing crude oil into petroleum. However, although the result gives a lot of benefits to humans worldwide, it also gives negative impact to the environment. One of the negative impacts of processing crude oil is the soil will be contaminated by petroleum sewage sludge. This petroleum sewage sludge, contains hydrocarbon compound and it can be calculated by Total Petroleum Hydrocarbon (TPH).Petroleum sludge waste is accounted as hazardous and toxic. The soil contamination caused by the petroleum sludge is very hard to get rid of. However, there is a way to manage the soil that is contaminated by petroleum sludge, which is by using heat (thermal desorption) in the process of remediation. There are several factors that affect the success rate of the remediation with the help of heat which are temperature, time, and air pressure in the desorption column. The remediation process using the help of heat is an alternative in soil recovery from the petroleum pollution which highly effective, cheap, and environmentally friendly that produces uncontaminated soil and the petroleum that can be used again.

Keywords: petroleum sewage sludge, remediation soil, thermal desorption, total petroleum hydrocarbon (TPH)

Procedia PDF Downloads 245
8491 Anticancer Activity of Milk Fat Rich in Conjugated Linoleic Acid Against Ehrlich Ascites Carcinoma Cells in Female Swiss Albino Mice

Authors: Diea Gamal Abo El-Hassan, Salwa Ahmed Aly, Abdelrahman Mahmoud Abdelgwad

Abstract:

The major conjugated linoleic acid (CLA) isomers have anticancer effect, especially breast cancer cells, inhibits cell growth and induces cell death. Also, CLA has several health benefits in vivo, including antiatherogenesis, antiobesity, and modulation of immune function. The present study aimed to assess the safety and anticancer effects of milk fat CLA against in vivo Ehrlich ascites carcinoma (EAC) in female Swiss albino mice. This was based on acute toxicity study, detection of the tumor growth, life span of EAC bearing hosts, and simultaneous alterations in the hematological, biochemical, and histopathological profiles. Materials and Methods: One hundred and fifty adult female mice were equally divided into five groups. Groups (1-2) were normal controls, and Groups (3-5) were tumor transplanted mice (TTM) inoculated intraperitoneally with EAC cells (2×106 /0.2 mL). Group (3) was (TTM positive control). Group (4) TTM fed orally on balanced diet supplemented with milk fat CLA (40 mg CLA/kg body weight). Group (5) TTM fed orally on balanced diet supplemented with the same level of CLA 28 days before tumor cells inoculation. Blood samples and specimens from liver and kidney were collected from each group. The effect of milk fat CLA on the growth of tumor, life span of TTM, and simultaneous alterations in the hematological, biochemical, and histopathological profiles were examined. Results: For CLA treated TTM, significant decrease in tumor weight, ascetic volume, viable Ehrlich cells accompanied with increase in life span were observed. Hematological and biochemical profiles reverted to more or less normal levels and histopathology showed minimal effects. Conclusion: The present study proved the safety and anticancer efficiency of milk fat CLA and provides a scientific basis for its medicinal use as anticancer attributable to the additive or synergistic effects of its isomers.

Keywords: anticancer activity, conjugated linoleic acid, Ehrlich ascites carcinoma, % increase in life span, mean survival time, tumor transplanted mice.

Procedia PDF Downloads 89
8490 Development of a Predictive Model to Prevent Financial Crisis

Authors: Tengqin Han

Abstract:

Delinquency has been a crucial factor in economics throughout the years. Commonly seen in credit card and mortgage, it played one of the crucial roles in causing the most recent financial crisis in 2008. In each case, a delinquency is a sign of the loaner being unable to pay off the debt, and thus may cause a lost of property in the end. Individually, one case of delinquency seems unimportant compared to the entire credit system. China, as an emerging economic entity, the national strength and economic strength has grown rapidly, and the gross domestic product (GDP) growth rate has remained as high as 8% in the past decades. However, potential risks exist behind the appearance of prosperity. Among the risks, the credit system is the most significant one. Due to long term and a large amount of balance of the mortgage, it is critical to monitor the risk during the performance period. In this project, about 300,000 mortgage account data are analyzed in order to develop a predictive model to predict the probability of delinquency. Through univariate analysis, the data is cleaned up, and through bivariate analysis, the variables with strong predictive power are detected. The project is divided into two parts. In the first part, the analysis data of 2005 are split into 2 parts, 60% for model development, and 40% for in-time model validation. The KS of model development is 31, and the KS for in-time validation is 31, indicating the model is stable. In addition, the model is further validation by out-of-time validation, which uses 40% of 2006 data, and KS is 33. This indicates the model is still stable and robust. In the second part, the model is improved by the addition of macroeconomic economic indexes, including GDP, consumer price index, unemployment rate, inflation rate, etc. The data of 2005 to 2010 is used for model development and validation. Compared with the base model (without microeconomic variables), KS is increased from 41 to 44, indicating that the macroeconomic variables can be used to improve the separation power of the model, and make the prediction more accurate.

Keywords: delinquency, mortgage, model development, model validation

Procedia PDF Downloads 226
8489 CFD Analysis of a Two-Sided Windcatcher Inlet/Outlet Ducts’ Height in Ventilation Flow through a Three Dimensional Room

Authors: Amirreza Niktash, B. P. Huynh

Abstract:

A windcatcher is a structure fitted on the roof of a building for providing natural ventilation by using wind power; it exhausts the inside stale air to the outside and supplies the outside fresh air into the interior space of the building working by pressure difference between outside and inside of the building and using ventilation principles of passive stacks and wind tower, respectively. In this paper, the effect of different heights of inlet/outlets’ ducts of a two-sided windcatcher on the flow rate, flow velocity and flow pattern through a three-dimensional room fitted with the windcatcher are investigated and analysed by using RANS CFD technique and applying standard K-ε turbulence model via a commercial computational fluid dynamics (CFD) software package. The achieved results show that the inlet/outlet ducts height strongly affects flow rate, flow velocity and flow pattern especially in the living area of the room when the wind velocity is not too low. The results are confirmed by the experimental test for constructed scaled model in the laboratory and it develops the two-sided windcatcher’s performance in ventilation applications.

Keywords: CFD, RANS, ventilation, windcatcher

Procedia PDF Downloads 427
8488 The Effect of Tax Avoidance on Firm Value: Evidence from Amman Stock Exchange

Authors: Mohammad Abu Nassar, Mahmoud Al Khalilah, Hussein Abu Nassar

Abstract:

The purpose of this study is to examine whether corporate tax avoidance practices can impact firm value in the Jordanian context. The study employs a quantitative approach using s sample of (124) industrial and services companies listed on the Amman Stock Exchange for the period from 2010 to 2019. Multiple linear regression analysis has been applied to test the study's hypothesis. The study employs effective tax rate and book-tax difference to measure tax avoidance and Tobin's Q factor to measure firm value. The results of the study revealed that tax avoidance practices, when measured using effective tax rates, do not significantly impact firm value. When the book-tax difference is used to measure tax avoidance, the study results showed a negative impact on firm value. The result of the study has not supported the traditional view of tax avoidance as a transfer of wealth from the government to shareholders for industrial and services companies listed on the Amman Stock Exchange, indicating that Jordanian firms should not use tax avoidance strategies to enhance their value.

Keywords: tax avoidance, effective tax rate, book-tax difference, firm value, Amman stock exchange

Procedia PDF Downloads 162