Search results for: empirical validation
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3830

Search results for: empirical validation

1490 Impact of Varying Malting and Fermentation Durations on Specific Chemical, Functional Properties, and Microstructural Behaviour of Pearl Millet and Sorghum Flour Using Response Surface Methodology

Authors: G. Olamiti; TK. Takalani; D. Beswa, AIO Jideani

Abstract:

The study investigated the effects of malting and fermentation times on some chemical, functional properties and microstructural behaviour of Agrigreen, Babala pearl millet cultivars and sorghum flours using response surface methodology (RSM). Central Composite Rotatable Design (CCRD) was performed on two independent variables: malting and fermentation times (h), at intervals of 24, 48, and 72, respectively. The results of dependent parameters such as pH, titratable acidity (TTA), Water absorption capacity (WAC), Oil absorption capacity (OAC), bulk density (BD), dispersibility and microstructural behaviour of the flours studied showed a significant difference in p < 0.05 upon malting and fermentation time. Babala flour exhibited a higher pH value at 4.78 at 48 h malted and 81.9 fermentation times. Agrigreen flour showed a higher TTA value at 0.159% at 81.94 h malted and 48 h fermentation times. WAC content was also higher in malted and fermented Babala flour at 2.37 ml g-1 for 81.94 h malted and 48 h fermentation time. Sorghum flour exhibited the least OAC content at 1.67 ml g-1 at 14 h malted and 48 h fermentation times. Agrigreen flour recorded the least bulk density, at 0.53 g ml-1 for 72 h malted and 24 h fermentation time. Sorghum flour exhibited a higher content of dispersibility, at 56.34%, after 24 h malted and 72 h fermented time. The response surface plots showed that increased malting and fermentation time influenced the dependent parameters. The microstructure behaviour of malting and fermentation times of pearl millet varieties and sorghum flours showed isolated, oval, spherical, or polygonal to smooth surfaces. The optimal processing conditions, such as malting and fermentation time for Agrigreen, were 32.24 h and 63.32 h; 35.18 h and 34.58 h for Babala; and 36.75 h and 47.88 h for sorghum with high desirability of 1.00. The validation of the optimum processing malting and fermentation times (h) on the dependent improved the experimented values. Food processing companies can use the study's findings to improve food processing and quality.

Keywords: Pearl millet, malting, fermentation, microstructural behaviour

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1489 Revalidation and Hormonization of Existing IFCC Standardized Hepatic, Cardiac, and Thyroid Function Tests by Precison Optimization and External Quality Assurance Programs

Authors: Junaid Mahmood Alam

Abstract:

Revalidating and harmonizing clinical chemistry analytical principles and optimizing methods through quality control programs and assessments is the preeminent means to attain optimal outcome within the clinical laboratory services. Present study reports revalidation of our existing IFCC regularized analytical methods, particularly hepatic and thyroid function tests, by optimization of precision analyses and processing through external and internal quality assessments and regression determination. Parametric components of hepatic (Bilirubin ALT, γGT, ALP), cardiac (LDH, AST, Trop I) and thyroid/pituitary (T3, T4, TSH, FT3, FT4) function tests were used to validate analytical techniques on automated chemistry and immunological analyzers namely Hitachi 912, Cobas 6000 e601, Cobas c501, Cobas e411 with UV kinetic, colorimetric dry chemistry principles and Electro-Chemiluminescence immunoassay (ECLi) techniques. Process of validation and revalidation was completed with evaluating and assessing the precision analyzed Preci-control data of various instruments plotting against each other with regression analyses R2. Results showed that: Revalidation and optimization of respective parameters that were accredited through CAP, CLSI and NEQAPP assessments depicted 99.0% to 99.8% optimization, in addition to the methodology and instruments used for analyses. Regression R2 analysis of BilT was 0.996, whereas that of ALT, ALP, γGT, LDH, AST, Trop I, T3, T4, TSH, FT3, and FT4 exhibited R2 0.998, 0.997, 0.993, 0.967, 0.970, 0.980, 0.976, 0.996, 0.997, 0.997, and R2 0.990, respectively. This confirmed marked harmonization of analytical methods and instrumentations thus revalidating optimized precision standardization as per IFCC recommended guidelines. It is concluded that practices of revalidating and harmonizing the existing or any new services should be followed by all clinical laboratories, especially those associated with tertiary care hospital. This is will ensure deliverance of standardized, proficiency tested, optimized services for prompt and better patient care that will guarantee maximum patients’ confidence.

Keywords: revalidation, standardized, IFCC, CAP, harmonized

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1488 Reliability-Based Method for Assessing Liquefaction Potential of Soils

Authors: Mehran Naghizaderokni, Asscar Janalizadechobbasty

Abstract:

This paper explores probabilistic method for assessing the liquefaction potential of sandy soils. The current simplified methods for assessing soil liquefaction potential use a deterministic safety factor in order to determine whether liquefaction will occur or not. However, these methods are unable to determine the liquefaction probability related to a safety factor. A solution to this problem can be found by reliability analysis.This paper presents a reliability analysis method based on the popular certain liquefaction analysis method. The proposed probabilistic method is formulated based on the results of reliability analyses of 190 field records and observations of soil performance against liquefaction. The results of the present study show that confidence coefficient greater and smaller than 1 does not mean safety and/or liquefaction in cadence for liquefaction, and for assuring liquefaction probability, reliability based method analysis should be used. This reliability method uses the empirical acceleration attenuation law in the Chalos area to derive the probability density distribution function and the statistics for the earthquake-induced cyclic shear stress ratio (CSR). The CSR and CRR statistics are used in continuity with the first order and second moment method to calculate the relation between the liquefaction probability, the safety factor and the reliability index. Based on the proposed method, the liquefaction probability related to a safety factor can be easily calculated. The influence of some of the soil parameters on the liquefaction probability can be quantitatively evaluated.

Keywords: liquefaction, reliability analysis, chalos area, civil and structural engineering

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1487 Minimization of the Abrasion Effect of Fiber Reinforced Polymer Matrix on Stainless Steel Injection Nozzle through the Application of Laser Hardening Technique

Authors: Amessalu Atenafu Gelaw, Nele Rath

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Currently, laser hardening process is becoming among the most efficient and effective hardening technique due to its significant advantages. The source where heat is generated, the absence of cooling media, self-quenching property, less distortion nature due to localized heat input, environmental friendly behavior and less time to finish the operation are among the main benefits to adopt this technology. This day, a variety of injection machines are used in plastic, textile, electrical and mechanical industries. Due to the fast growing of composite technology, fiber reinforced polymer matrix becoming optional solution to use in these industries. Due, to the abrasion nature of fiber reinforced polymer matrix composite on the injection components, many parts are outdated before the design period. Niko, a company specialized in injection molded products, suffers from the short lifetime of the injection nozzles of the molds, due to the use of fiber reinforced and, therefore, more abrasive polymer matrix. To prolong the lifetime of these molds, hardening the susceptible component like the injecting nozzles was a must. In this paper, the laser hardening process is investigated on Unimax, a type of stainless steel. The investigation to get optimal results for the nozzle-case was performed in three steps. First, the optimal parameters for maximum possible hardenability for the investigated nozzle material is investigated on a flat sample, using experimental testing as well as thermal simulation. Next, the effect of an inclination on the maximum temperature is analyzed both by experimental testing and validation through simulation. Finally, the data combined and applied for the nozzle. This paper describes possible strategies and methods for laser hardening of the nozzle to reach hardness of at least 720 HV for the material investigated. It has been proven, that the nozzle can be laser hardened to over 900 HV with the option of even higher results when more precise positioning of the laser can be assured.

Keywords: absorptivity, fiber reinforced matrix, laser hardening, Nd:YAG laser

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1486 A Study of Two Disease Models: With and Without Incubation Period

Authors: H. C. Chinwenyi, H. D. Ibrahim, J. O. Adekunle

Abstract:

The incubation period is defined as the time from infection with a microorganism to development of symptoms. In this research, two disease models: one with incubation period and another without incubation period were studied. The study involves the use of a  mathematical model with a single incubation period. The test for the existence and stability of the disease free and the endemic equilibrium states for both models were carried out. The fourth order Runge-Kutta method was used to solve both models numerically. Finally, a computer program in MATLAB was developed to run the numerical experiments. From the results, we are able to show that the endemic equilibrium state of the model with incubation period is locally asymptotically stable whereas the endemic equilibrium state of the model without incubation period is unstable under certain conditions on the given model parameters. It was also established that the disease free equilibrium states of the model with and without incubation period are locally asymptotically stable. Furthermore, results from numerical experiments using empirical data obtained from Nigeria Centre for Disease Control (NCDC) showed that the overall population of the infected people for the model with incubation period is higher than that without incubation period. We also established from the results obtained that as the transmission rate from susceptible to infected population increases, the peak values of the infected population for the model with incubation period decrease and are always less than those for the model without incubation period.

Keywords: asymptotic stability, Hartman-Grobman stability criterion, incubation period, Routh-Hurwitz criterion, Runge-Kutta method

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1485 Hard Disk Failure Predictions in Supercomputing System Based on CNN-LSTM and Oversampling Technique

Authors: Yingkun Huang, Li Guo, Zekang Lan, Kai Tian

Abstract:

Hard disk drives (HDD) failure of the exascale supercomputing system may lead to service interruption and invalidate previous calculations, and it will cause permanent data loss. Therefore, initiating corrective actions before hard drive failures materialize is critical to the continued operation of jobs. In this paper, a highly accurate analysis model based on CNN-LSTM and oversampling technique was proposed, which can correctly predict the necessity of a disk replacement even ten days in advance. Generally, the learning-based method performs poorly on a training dataset with long-tail distribution, especially fault prediction is a very classic situation as the scarcity of failure data. To overcome the puzzle, a new oversampling was employed to augment the data, and then, an improved CNN-LSTM with the shortcut was built to learn more effective features. The shortcut transmits the results of the previous layer of CNN and is used as the input of the LSTM model after weighted fusion with the output of the next layer. Finally, a detailed, empirical comparison of 6 prediction methods is presented and discussed on a public dataset for evaluation. The experiments indicate that the proposed method predicts disk failure with 0.91 Precision, 0.91 Recall, 0.91 F-measure, and 0.90 MCC for 10 days prediction horizon. Thus, the proposed algorithm is an efficient algorithm for predicting HDD failure in supercomputing.

Keywords: HDD replacement, failure, CNN-LSTM, oversampling, prediction

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1484 Baseline Study for Performance Evaluation of New Generation Solar Insulation Films for Windows: A Test Bed in Singapore

Authors: Priya Pawar, Rithika Susan Thomas, Emmanuel Blonkowski

Abstract:

Due to the solar geometry of Singapore, which lay within the geographical classification of equatorial tropics, there is a great deal of thermal energy transfer to the inside of the buildings. With changing face of economic development of cities like Singapore, more and more buildings are designed to be lightweight using transparent construction materials such as glass. Increased demand for energy efficiency and reduced cooling load demands make it important for building designer and operators to adopt new and non-invasive technologies to achieve building energy efficiency targets. A real time performance evaluation study was undertaken at School of Art Design and Media (SADM), Singapore, to determine the efficiency potential of a new generation solar insulation film. The building has a window to wall ratio (WWR) of 100% and is fitted with high performance (low emissivity) double glazed units. The empirical data collected was then used to calibrate a computerized simulation model to understand the annual energy consumption based on existing conditions (baseline performance). It was found that the correlations of various parameters such as solar irradiance, solar heat flux, and outdoor air-temperatures quantification are significantly important to determine the cooling load during a particular period of testing.

Keywords: solar insulation film, building energy efficiency, tropics, cooling load

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1483 Role of Information and Communication Technology in Pharmaceutical Innovation: Case of Firms in Developing Countries

Authors: Ilham Benali, Nasser Hajji, Nawfel Acha

Abstract:

The pharmaceutical sector is ongoing different constraints related to the Research and Development (R&D) costs, the patents extinction, the demand pressing, the regulatory requirement and the generics development, which drive leading firms in the sector to undergo technological change and to shift to biotechnological paradigm. Based on a large literature review, we present a background of innovation trajectory in pharmaceutical industry and reasons behind this technological transformation. Then we investigate the role that Information and Communication Technology (ICT) is playing in this revolution. In order to situate pharmaceutical firms in developing countries in this trajectory, and to examine the degree of their involvement in the innovation process, we did not find any previous empirical work or sources generating gathered data that allow us to analyze this phenomenon. Therefore, and for the case of Morocco, we tried to do it from scratch by gathering relevant data of the last five years from different sources. As a result, only about 4% of all innovative drugs that have access to the local market in the mentioned period are made locally which substantiates that the industrial model in pharmaceutical sector in developing countries is based on the 'license model'. Finally, we present another alternative, based on ICT use and big data tools that can allow developing countries to shift from status of simple consumers to active actors in the innovation process.

Keywords: biotechnologies, developing countries, innovation, information and communication technology, pharmaceutical firms

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1482 Advancements in Predicting Diabetes Biomarkers: A Machine Learning Epigenetic Approach

Authors: James Ladzekpo

Abstract:

Background: The urgent need to identify new pharmacological targets for diabetes treatment and prevention has been amplified by the disease's extensive impact on individuals and healthcare systems. A deeper insight into the biological underpinnings of diabetes is crucial for the creation of therapeutic strategies aimed at these biological processes. Current predictive models based on genetic variations fall short of accurately forecasting diabetes. Objectives: Our study aims to pinpoint key epigenetic factors that predispose individuals to diabetes. These factors will inform the development of an advanced predictive model that estimates diabetes risk from genetic profiles, utilizing state-of-the-art statistical and data mining methods. Methodology: We have implemented a recursive feature elimination with cross-validation using the support vector machine (SVM) approach for refined feature selection. Building on this, we developed six machine learning models, including logistic regression, k-Nearest Neighbors (k-NN), Naive Bayes, Random Forest, Gradient Boosting, and Multilayer Perceptron Neural Network, to evaluate their performance. Findings: The Gradient Boosting Classifier excelled, achieving a median recall of 92.17% and outstanding metrics such as area under the receiver operating characteristics curve (AUC) with a median of 68%, alongside median accuracy and precision scores of 76%. Through our machine learning analysis, we identified 31 genes significantly associated with diabetes traits, highlighting their potential as biomarkers and targets for diabetes management strategies. Conclusion: Particularly noteworthy were the Gradient Boosting Classifier and Multilayer Perceptron Neural Network, which demonstrated potential in diabetes outcome prediction. We recommend future investigations to incorporate larger cohorts and a wider array of predictive variables to enhance the models' predictive capabilities.

Keywords: diabetes, machine learning, prediction, biomarkers

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1481 Enabling Integrated Production of Electric Vehicles in Automotive Final Assembly: Realization of an Expert Study

Authors: Achim Kampker, Heiner Hans Heimes, Mathias Ordung, Jan-Philip Ganser

Abstract:

In the past years, the automotive industry has changed significantly. Innovative mobility concepts have become more important, and electric vehicles see a chance of replacing vehicles with combustion engines in the long term. However, the coming years will be characterized by coexistence. In this context, there are two possible production scenarios: One the one hand, electric vehicles could be manufactured in bespoke assembly lines. Concerning the uncertainty regarding sales figures development, this alternative boasts a high investment risk. Therefore, an integrated assembly building upon existing structures also seems a feasible solution. This empirical study aims at validating hypotheses concerning theoretical and practical challenges of the integrated production in the final assembly. In order to take a test of approaches of the research by analyzing censored feedback of professionals, these hypotheses are validated in the framework of an expert study. For this purpose, hypotheses have been generated on the basis of a requirements analysis and a concept specification. Thereupon, a list of question has been implemented and deduced from the hypotheses to execute an online- and written-survey and interviews with professionals. The interpretation and evaluation of the findings includes an inter-component comparison for the electric drivetrain. Furthermore, key drivers for a sufficient integrated product and process design are presented.

Keywords: automotive industry, final assembly, integrated manufacturing, product and process development

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1480 The Effect of Adding CuO Nanoparticles on Boiling Heat Transfer Enhancement in Horizontal Flattened Tubes

Authors: M. A. Akhavan-Behabadi, M. Najafi, A. Abbasi

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An empirical investigation was performed in order to study the heat transfer characteristics of R600a flow boiling inside horizontal flattened tubes and the simultaneous effect of nanoparticles on boiling heat transfer in flattened channel. Round copper tubes of 8.7 mm I.D. were deformed into flattened shapes with different inside heights of 6.9, 5.5, and 3.4 mm as test areas. The effect of different parameters such as mass flux, vapor quality and inside height on heat transfer coefficient was studied. Flattening the tube caused a significant enhancement in heat transfer performance, so that the maximum augmentation ratio of 163% was obtained in flattened channel with lowest internal height. A new correlation was developed based on the present experimental data to predict the heat transfer coefficient in flattened tubes. This correlation estimated 90% of the entire database within ±20%. The best flat channel with the point of view of heat transfer performance was selected to study the effect of nanoparticle on heat transfer enhancement. Four homogenized mixtures containing 1% weight fraction of R600a/oil with different CuO nanoparticles concentration including 0.5%, 1% and 1.5% mass fraction of R600a/oil/CuO were studied. Observations show that heat transfer was improved by adding nanoparticles, which lead to maximum enhancement of 79% compare to the pure refrigerant at the same test condition.

Keywords: nano fluids, heat transfer, flattend tube, transport phenomena

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1479 Airbnb, Hotel Industry and Optimum Strategies: Evidence from European Cities, Barcelona, London and Paris

Authors: Juan Pedro Aznar Alarcon, Josep Maria Sayeras Maspera

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Airbnb and other similar platforms are offering a near substitute to the traditional accommodation service supplied by the hotel sector. In this context, hotels can try to compete by offering higher quality and additional services, which imply the need for new investments or try to compete by reducing prices. The theoretical model presented in this paper analyzes the best response using a sequential game theory model. The main conclusion is that due to the financial constraints that small and medium hotels have these hotels have reduced prices whereas hotels that belong to international groups or have an easy access to financial resources have increased their investment to increase the quality of the service provided. To check the validity of the theoretical model financial data from Barcelona, London and Paris hotels have been used analyzing profitability, quality of the service provided, the investment propensity and the evolution of the gross profit. The model and the empirical data provide the base for some industrial policy in the hospitality industry. To address the extra cost that small hotels in Europe have to face compared by bigger firms would help to improve the level of quality provided and to some extent have positive externalities in terms of job creation and an increasing added value for the industry.

Keywords: Airbnb, profitability, hospitality industry, game theory

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1478 Performance Comparison of Situation-Aware Models for Activating Robot Vacuum Cleaner in a Smart Home

Authors: Seongcheol Kwon, Jeongmin Kim, Kwang Ryel Ryu

Abstract:

We assume an IoT-based smart-home environment where the on-off status of each of the electrical appliances including the room lights can be recognized in a real time by monitoring and analyzing the smart meter data. At any moment in such an environment, we can recognize what the household or the user is doing by referring to the status data of the appliances. In this paper, we focus on a smart-home service that is to activate a robot vacuum cleaner at right time by recognizing the user situation, which requires a situation-aware model that can distinguish the situations that allow vacuum cleaning (Yes) from those that do not (No). We learn as our candidate models a few classifiers such as naïve Bayes, decision tree, and logistic regression that can map the appliance-status data into Yes and No situations. Our training and test data are obtained from simulations of user behaviors, in which a sequence of user situations such as cooking, eating, dish washing, and so on is generated with the status of the relevant appliances changed in accordance with the situation changes. During the simulation, both the situation transition and the resulting appliance status are determined stochastically. To compare the performances of the aforementioned classifiers we obtain their learning curves for different types of users through simulations. The result of our empirical study reveals that naïve Bayes achieves a slightly better classification accuracy than the other compared classifiers.

Keywords: situation-awareness, smart home, IoT, machine learning, classifier

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1477 The Comparative Analysis of International Financial Reporting Standart Adoption through Earnings Response Coefficient and Conservatism Principle: Case Study in Jakarta Islamic Index 2010 – 2014

Authors: Dwi Wijiastutik, Tarjo, Yuni Rimawati

Abstract:

The purpose of this empirical study is to analyse how to the market reaction and the conservative degree changes on the adoption of International Financial Reporting Standart (IFRS) through Jakarta Islamic Index. The study also has given others additional analysis on the profitability, capital structure and size company toward IFRS adoption. The data collection methods used in this study reveals as secondary data and deep analysis to the company’s annual report and daily price stock at yahoo finance. We analyse 40 companies listed on Jakarta Islamic Index from 2010 to 2014. The result of the study concluded that IFRS has given a different on the depth analysis to the two of variance analysis: Moderated Regression Analysis and Wilcoxon Signed Rank to test developed hypotheses. Our result on the regression analysis shows that market response and conservatism principle is not significantly after IFRS Adoption in Jakarta Islamic Index. Furthermore, in addition, analysis on profitability, capital structure, and company size show that significantly after IFRS adoption. The findings of our study help investor by showing the impact of IFRS for making decided investment.

Keywords: IFRS, earnings response coefficient, conservatism principle

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1476 Oxygenation in Turbulent Flows over Block Ramps

Authors: Thendiyath Roshni, Stefano Pagliara

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Block ramps (BR) or rock chutes are eco-friendly natural river restoration structures. BR are made of ramp of rocks and flows over BR develop turbulence and helps in the entrainment of ambient air. These act as natural aerators in river flow and therefore leads to oxygenation of water. As many of the hydraulic structures in rivers, hinders the natural path for aquatic habitat. However, flows over BR ascertains a natural rocky flow and ensures safe and natural movement for aquatic habitat. Hence, BR is considered as a better alternative for drop structures. As water quality is concerned, turbulent and aerated flows over BR or macro-roughness conditions improves aeration and thereby oxygenation. Hence, the objective of this paper is to study the oxygenation in the turbulent flows over BR. Experimental data were taken for a slope (S) of 27.5% for three discharges (Q = 9, 15 and 21 lps) conditions. Air concentration were measured with the help of air concentration probe for three different discharges in the uniform flow region. Oxygen concentration is deduced from the air concentration as ambient air is entrained in the flows over BR. Air concentration profiles and oxygen profiles are plotted in the uniform flow region for three discharges and found that air concentration and oxygen concentration does not show any remarkable variation in properties in the longitudinal profile in uniform flow region. An empirical relation is developed for finding the average oxygen concentration (Oₘ) for S = 27.5% in the uniform flow region for 9 < Q < 21 lps. The results show that as the discharge increases over BR, there is a reduction of oxygen concentration in the uniform flow region.

Keywords: aeration, block ramps, oxygenation, turbulent flows

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1475 Exploring the Design of Prospective Human Immunodeficiency Virus Type 1 Reverse Transcriptase Inhibitors through a Comprehensive Approach of Quantitative Structure Activity Relationship Study, Molecular Docking, and Molecular Dynamics Simulations

Authors: Mouna Baassi, Mohamed Moussaoui, Sanchaita Rajkhowa, Hatim Soufi, Said Belaaouad

Abstract:

The objective of this paper is to address the challenging task of targeting Human Immunodeficiency Virus type 1 Reverse Transcriptase (HIV-1 RT) in the treatment of AIDS. Reverse Transcriptase inhibitors (RTIs) have limitations due to the development of Reverse Transcriptase mutations that lead to treatment resistance. In this study, a combination of statistical analysis and bioinformatics tools was adopted to develop a mathematical model that relates the structure of compounds to their inhibitory activities against HIV-1 Reverse Transcriptase. Our approach was based on a series of compounds recognized for their HIV-1 RT enzymatic inhibitory activities. These compounds were designed via software, with their descriptors computed using multiple tools. The most statistically promising model was chosen, and its domain of application was ascertained. Furthermore, compounds exhibiting comparable biological activity to existing drugs were identified as potential inhibitors of HIV-1 RT. The compounds underwent evaluation based on their chemical absorption, distribution, metabolism, excretion, toxicity properties, and adherence to Lipinski's rule. Molecular docking techniques were employed to examine the interaction between the Reverse Transcriptase (Wild Type and Mutant Type) and the ligands, including a known drug available in the market. Molecular dynamics simulations were also conducted to assess the stability of the RT-ligand complexes. Our results reveal some of the new compounds as promising candidates for effectively inhibiting HIV-1 Reverse Transcriptase, matching the potency of the established drug. This necessitates further experimental validation. This study, beyond its immediate results, provides a methodological foundation for future endeavors aiming to discover and design new inhibitors targeting HIV-1 Reverse Transcriptase.

Keywords: QSAR, ADMET properties, molecular docking, molecular dynamics simulation, reverse transcriptase inhibitors, HIV type 1

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1474 Empirical Evidence on the Need for Harmonization of Audit Criteria for Small Enterprises in India

Authors: Satinder Bhatia

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Limited Liability Partnerships (LLPs) was a concept introduced in India in 2009. Ever since then, there has been a fierce growth in the number of organizations registered as LLPs outpacing the number of registrations as private companies. Among other benefits extended to LLPs, the audit being mandated only for LLPs having a turnover of at least Rs 40 lakhs or capital contribution of Rs 25 lakhs, has been a major attraction. This has resulted in only about 10 per cent of LLPs coming under mandatory audit. Even for such companies, the accounting standards to be followed in the preparation of financial statements have not been specified. The Revised Indian Accounting Standards (Revised IndAS) which are aligned with IFRS to a great extent, may apply to LLPs only under limited conditions. Thus, the veracity of even the audited financial statements of LLPs can be questioned. If in future, these LLPs would like to list on a stock exchange to raise capital, there can be serious hurdles if investors do not find the financial statements to be reliable and consistent. LLPs are generally governed by country-specific rules in the area of accounts and audit. Thus, such rules vary across UK, EU and the USA. Some countries have adopted the IFRS for SMEs and since LLPs can be referred to as SMEs; they would come under the ambit of these IFRS provisions. Besides, as the scope of audit widens to cover qualitative information in addition to quantitative data, audit of LLPs has now acquired a new meaning and a new urgency as demands for at least limited purpose audits are arising from different stakeholders including lenders, suppliers, customers and joint venture partners.

Keywords: audit disclosures, audit quality, guidance for SMEs, non-audit services

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1473 A Gold-Based Nanoformulation for Delivery of the CRISPR/Cas9 Ribonucleoprotein for Genome Editing

Authors: Soultana Konstantinidou, Tiziana Schmidt, Elena Landi, Alessandro De Carli, Giovanni Maltinti, Darius Witt, Alicja Dziadosz, Agnieszka Lindstaedt, Michele Lai, Mauro Pistello, Valentina Cappello, Luciana Dente, Chiara Gabellini, Piotr Barski, Vittoria Raffa

Abstract:

CRISPR/Cas9 technology has gained the interest of researchers in the field of biotechnology for genome editing. Since its discovery as a microbial adaptive immune defense, this system has been widely adopted and is acknowledged for having a variety of applications. However, critical barriers related to safety and delivery are persisting. Here, we propose a new concept of genome engineering, which is based on a nano-formulation of Cas9. The Cas9 enzyme was conjugated to a gold nanoparticle (AuNP-Cas9). The AuNP-Cas9 maintained its cleavage efficiency in vitro, to the same extent as the ribonucleoprotein, including non-conjugated Cas9 enzyme, and showed high gene editing efficiency in vivo in zebrafish embryos. Since CRISPR/Cas9 technology is extensively used in cancer research, melanoma was selected as a validation target. Cell studies were performed in A375 human melanoma cells. Particles per se had no impact on cell metabolism and proliferation. Intriguingly, the AuNP-Cas9 internalized spontaneously in cells and localized as a single particle in the cytoplasm and organelles. More importantly, the AuNP-Cas9 showed a high nuclear localization signal. The AuNP-Cas9, overcoming the delivery difficulties of Cas9, could be used in cellular biology and localization studies. Taking advantage of the plasmonic properties of gold nanoparticles, this technology could potentially be a bio-tool for combining gene editing and photothermal therapy in cancer cells. Further work will be focused on intracellular interactions of the nano-formulation and characterization of the optical properties.

Keywords: CRISPR/Cas9, gene editing, gold nanoparticles, nanotechnology

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1472 A Tool Tuning Approximation Method: Exploration of the System Dynamics and Its Impact on Milling Stability When Amending Tool Stickout

Authors: Nikolai Bertelsen, Robert A. Alphinas, Klaus B. Orskov

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The shortest possible tool stickout has been the traditional go-to approach with expectations of increased stability and productivity. However, experimental studies at Danish Advanced Manufacturing Research Center (DAMRC) have proven that for some tool stickout lengths, there exist local productivity optimums when utilizing the Stability Lobe Diagrams for chatter avoidance. This contradicts with traditional logic and the best practices taught to machinists. This paper explores the vibrational characteristics and behaviour of a milling system over the tool stickout length. The experimental investigation has been conducted by tap testing multiple endmills where the tool stickout length has been varied. For each length, the modal parameters have been recorded and mapped to visualize behavioural tendencies. Furthermore, the paper explores the correlation between the modal parameters and the Stability Lobe Diagram to outline the influence and importance of each parameter in a multi-mode system. The insights are conceptualized into a tool tuning approximation solution. It builds on an almost linear change in the natural frequencies when amending tool stickout, which results in changed positions of the Chatter-free Stability Lobes. Furthermore, if the natural frequency of two modes become too close, it will onset of the dynamic absorber effect phenomenon. This phenomenon increases the critical stable depth of cut, allowing for a more stable milling process. Validation tests on the tool tuning approximation solution have shown varying success of the solution. This outlines the need for further research on the boundary conditions of the solution to understand at which conditions the tool tuning approximation solution is applicable. If the conditions get defined, the conceptualized tool tuning approximation solution outlines an approach for quick and roughly approximating tool stickouts with the potential for increased stiffness and optimized productivity.

Keywords: milling, modal parameters, stability lobes, tap testing, tool tuning

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1471 Aero-Hydrodynamic Model for a Floating Offshore Wind Turbine

Authors: Beatrice Fenu, Francesco Niosi, Giovanni Bracco, Giuliana Mattiazzo

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In recent years, Europe has seen a great development of renewable energy, in a perspective of reducing polluting emissions and transitioning to cleaner forms of energy, as established by the European Green New Deal. Wind energy has come to cover almost 15% of European electricity needs andis constantly growing. In particular, far-offshore wind turbines are attractive from the point of view of exploiting high-speed winds and high wind availability. Considering offshore wind turbine siting that combines the resources analysis, the bathymetry, environmental regulations, and maritime traffic and considering the waves influence in the stability of the platform, the hydrodynamic characteristics of the platform become fundamental for the evaluation of the performances of the turbine, especially for the pitch motion. Many platform's geometries have been studied and used in the last few years. Their concept is based upon different considerations as hydrostatic stability, material, cost and mooring system. A new method to reach a high-performances substructure for different kinds of wind turbines is proposed. The system that considers substructure, mooring, and wind turbine is implemented in Orcaflex, and the simulations are performed considering several sea states and wind speeds. An external dynamic library is implemented for the turbine control system. The study shows the comparison among different substructures and the new concepts developed. In order to validate the model, CFD simulations will be performed by mean of STAR CCM+, and a comparison between rigid and elastic body for what concerns blades and tower will be carried out. A global model will be built to predict the productivity of the floating turbine according to siting, resources, substructure, and mooring. The Levelized Cost of Electricity (LCOE) of the system is estimated, giving a complete overview about the advantages of floating offshore wind turbine plants. Different case studies will be presented.

Keywords: aero-hydrodynamic model, computational fluid dynamics, floating offshore wind, siting, verification, and validation

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1470 A Low-Cost of Foot Plantar Shoes for Gait Analysis

Authors: Zulkifli Ahmad, Mohd Razlan Azizan, Nasrul Hadi Johari

Abstract:

This paper presents a study on development and conducting of a wearable sensor system for gait analysis measurement. For validation, the method of plantar surface measurement by force plate was prepared. In general gait analysis, force plate generally represents a studies about barefoot in whole steps and do not allow analysis of repeating movement step in normal walking and running. The measurements that were usually perform do not represent the whole daily plantar pressures in the shoe insole and only obtain the ground reaction force. The force plate measurement is usually limited a few step and it is done indoor and obtaining coupling information from both feet during walking is not easily obtained. Nowadays, in order to measure pressure for a large number of steps and obtain pressure in each insole part, it could be done by placing sensors within an insole. With this method, it will provide a method for determine the plantar pressures while standing, walking or running of a shoe wearing subject. Inserting pressure sensors in the insole will provide specific information and therefore the point of the sensor placement will result in obtaining the critical part under the insole. In the wearable shoe sensor project, the device consists left and right shoe insole with ten FSR. Arduino Mega was used as a micro-controller that read the analog input from FSR. The analog inputs were transmitted via bluetooth data transmission that gains the force data in real time on smartphone. Blueterm software which is an android application was used as an interface to read the FSR reading on the shoe wearing subject. The subject consist of two healthy men with different age and weight doing test while standing, walking (1.5 m/s), jogging (5 m/s) and running (9 m/s) on treadmill. The data obtain will be saved on the android device and for making an analysis and comparison graph.

Keywords: gait analysis, plantar pressure, force plate, earable sensor

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1469 Development of Interaction Diagram for Eccentrically Loaded Reinforced Concrete Sandwich Walls with Different Design Parameters

Authors: May Haggag, Ezzat Fahmy, Mohamed Abdel-Mooty, Sherif Safar

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Sandwich sections have a very complex nature due to variability of behavior of different materials within the section. Cracking, crushing and yielding capacity of constituent materials enforces high complexity of the section. Furthermore, slippage between the different layers adds to the section complex behavior. Conventional methods implemented in current industrial guidelines do not account for the above complexities. Thus, a throughout study is needed to understand the true behavior of the sandwich panels thus, increase the ability to use them effectively and efficiently. The purpose of this paper is to conduct numerical investigation using ANSYS software for the structural behavior of sandwich wall section under eccentric loading. Sandwich walls studied herein are composed of two RC faces, a foam core and linking shear connectors. Faces are modeled using solid elements and reinforcement together with connectors are modeled using link elements. The analysis conducted herein is nonlinear static analysis incorporating material nonlinearity, crashing and crushing of concrete and yielding of steel. The model is validated by comparing it to test results in literature. After validation, the model is used to establish extensive parametric analysis to investigate the effect of three key parameters on the axial force bending moment interaction diagram of the walls. These parameters are the concrete compressive strength, face thickness and number of shear connectors. Furthermore, the results of the parametric study are used to predict a coefficient that links the interaction diagram of a solid wall to that of a sandwich wall. The equation is predicted using the parametric study data and regression analysis. The predicted α was used to construct the interaction diagram of the investigated wall and the results were compared with ANSYS results and showed good agreement.

Keywords: sandwich walls, interaction diagrams, numerical modeling, eccentricity, reinforced concrete

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1468 The Complementary Explanations of Institutional and Feminist Perspectives for Female Social Enterprise in Pakistan

Authors: Mohammad Sohail Yunis, Hina Hashim, Alistair R. Anderson

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Entrepreneurship is gendered with masculine qualities, yet social enterprise epitomizes caring a feminine quality. However enterprising practices may have little to do with gender. Consequently, the purpose of this paper is to examine practices using two very different explanatory theories, feminist and institutional theory, to establish the role played by gender. This study is situated in KP, the poor but traditional north of Pakistan. Utilising on an interpretive qualitative research approach, this research collected data through in-depth interviews with ten women social entrepreneurs of KP, Pakistan and analyzed using thematic analysis. Empirically, this paper identifies and describes on a number of interesting themes that relate to the women entrepreneurship such as 'women empowerment, patriarchal culture, role of culture and societal norms, religious extremism and terrorism, forced entrepreneurs, change creators, institutional corruption, and security issues'. In addition, female social enterprise in KP is set in a patriarchal, masculine culture, but the practices negotiate institutional obstacles to bring benefits to the disenfranchised. Finally, this research claims to present an original insight into female social entrepreneurship in a developing country context and provide fresh theoretical and empirical perspectives to advance knowledge and scholarship.

Keywords: female social entrepreneurship, institutional theory, feminist theory, developing countries

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1467 Transfer of Business Anti-Corruption Norms in Developing Countries: A Case Study of Vietnam

Authors: Candice Lemaitre

Abstract:

During the 1990s, an alliance of international intergovernmental and non-governmental organizations proposed a set of regulatory norms designed to reduce corruption. Many governments in developing countries, such as Vietnam, enacted these global anti-corruption norms into their domestic law. This article draws on empirical research to understand why these anti-corruption norms have failed to reduce corruption in Vietnam and many other developing countries. Rather than investigating state compliance with global anti-corruption provisions, a topic that has already attracted considerable attention, this article aims to explore the comparatively under-researched area of business compliance. Based on data collected from semi-structured interviews with business managers in Vietnam and archival research, this article examines how businesses in Vietnam interpret and comply with global anti-corruption norms. It investigates why different types of companies in Vietnam engage with and respond to these norms in different ways. This article suggests that global anti-corruption norms have not been effective in reducing corruption in Vietnam because there is fragmentation in the way companies in Vietnam interpret and respond to these norms. This fragmentation results from differences in the epistemic (or interpretive) communities that companies draw upon to interpret global anti-corruption norms. This article uses discourse analysis to understand how the communities interpret global anti-corruption norms. This investigation aims to generate some predictive insights into how companies are likely to respond to anti-corruption regimes based on global anti-corruption norms.

Keywords: anti-corruption, business law, legal transfer, Vietnam

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1466 Attachment Patterns in a Sample of South African Children at Risk in Middle Childhood

Authors: Renate Gericke, Carol Long

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Despite the robust empirical support of attachment, advancement in the description and conceptualization of attachment has been slow and has not significantly advanced beyond the identification of attachment security or type (namely, secure, avoidant, ambivalent and disorganized). This has continued despite papers arguing for theoretical refinement in the classification of attachment presentations. For thinking and practice to advance, it is critically important that these categories and their assessment be interrogated in different contexts and across developmental age. To achieve this, a quantitative design was used with descriptive and inferential statistics, and general linear models were employed to analyze the data. The Attachment Story Completion Test (ASCT) was administered to 105 children between the ages of eight and twelve from socio-economically deprived contexts with high exposure to trauma. A staggering 93% of the children had insecure attachments (specifically, avoidant 37%, disorganized 34% and ambivalent 22%) and attachment was more complex than currently conceptualized in the attachment literature. Primary attachment did not only present as one of four discreet categories, but 70% of the sample had a complex attachment with more than one type of maternal attachment style. Attachment intensity also varied along a continuum (between 1 and 5). The findings have implications for a) research that has not considered the potential complexity of attachment or attachment intensity, b) policy to more actively support mother-infant dyads, particularly in high-risk contexts and c) question the applicability of a western conceptualization of a primary maternal attachment figure in non-western collectivist societies.

Keywords: attachment, children at risk, middle childhood, non-western context

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1465 The Impact of Temperature on the Threshold Capillary Pressure of Fine-Grained Shales

Authors: Talal Al-Bazali, S. Mohammad

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The threshold capillary pressure of shale caprocks is an important parameter in CO₂ storage modeling. A correct estimation of the threshold capillary pressure is not only essential for CO₂ storage modeling but also important to assess the overall economical and environmental impact of the design process. A standard step by step approach has to be used to measure the threshold capillary pressure of shale and non-wetting fluids at different temperatures. The objective of this work is to assess the impact of high temperature on the threshold capillary pressure of four different shales as they interacted with four different oil based muds, air, CO₂, N₂, and methane. This study shows that the threshold capillary pressure of shale and non-wetting fluid is highly impacted by temperature. An empirical correlation for the dependence of threshold capillary pressure on temperature when different shales interacted with oil based muds and gasses has been developed. This correlation shows that the threshold capillary pressure decreases exponentially as the temperature increases. In this correlation, an experimental constant (α) appears, and this constant may depend on the properties of shale and non-wetting fluid. The value for α factor was found to be higher for gasses than for oil based muds. This is consistent with our intuition since the interfacial tension for gasses is higher than those for oil based muds. The author believes that measured threshold capillary pressure at ambient temperature is misleading and could yield higher values than those encountered at in situ conditions. Therefore one must correct for the impact of temperature when measuring threshold capillary pressure of shale at ambient temperature.

Keywords: capillary pressure, shale, temperature, thresshold

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1464 Social Enterprise Concept in Sustaining Agro-Industry Development in Indonesia: Case Study of Yourgood Social Business

Authors: Koko Iwan Agus Kurniawan, Dwi Purnomo, Anas Bunyamin, Arif Rahman Jaya

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Fruters model is a concept of technopreneurship-based on empowerment, in which technology research results were designed to create high value-added products and implemented as a locomotive of collaborative empowerment; thereby, the impact was widely spread. This model still needs to be inventoried and validated concerning the influenced variables in the business growth process. Model validation accompanied by mapping was required to be applicable to Small Medium Enterprises (SMEs) agro-industry based on sustainable social business and existing real cases. This research explained the empowerment model of Yourgood, an SME, which emphasized on empowering the farmers/ breeders in farmers in rural areas, Cipageran, Cimahi, to housewives in urban areas, Bandung, West Java, Indonesia. This research reviewed some works of literature discussing the agro-industrial development associated with the empowerment and social business process and gained a unique business model picture with the social business platform as well. Through the mapped business model, there were several advantages such as technology acquisition, independence, capital generation, good investment growth, strengthening of collaboration, and improvement of social impacts that can be replicated on other businesses. This research used analytical-descriptive research method consisting of qualitative analysis with design thinking approach and that of quantitative with the AHP (Analytical Hierarchy Process). Based on the results, the development of the enterprise’s process was highly affected by supplying farmers with the score of 0.248 out of 1, being the most valuable for the existence of the enterprise. It was followed by university (0.178), supplying farmers (0.153), business actors (0.128), government (0.100), distributor (0.092), techno-preneurship laboratory (0.069), banking (0.033), and Non-Government Organization (NGO) (0.031).

Keywords: agro-industry, small medium enterprises, empowerment, design thinking, AHP, business model canvas, social business

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1463 Identifying a Drug Addict Person Using Artificial Neural Networks

Authors: Mustafa Al Sukar, Azzam Sleit, Abdullatif Abu-Dalhoum, Bassam Al-Kasasbeh

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Use and abuse of drugs by teens is very common and can have dangerous consequences. The drugs contribute to physical and sexual aggression such as assault or rape. Some teenagers regularly use drugs to compensate for depression, anxiety or a lack of positive social skills. Teen resort to smoking should not be minimized because it can be "gateway drugs" for other drugs (marijuana, cocaine, hallucinogens, inhalants, and heroin). The combination of teenagers' curiosity, risk taking behavior, and social pressure make it very difficult to say no. This leads most teenagers to the questions: "Will it hurt to try once?" Nowadays, technological advances are changing our lives very rapidly and adding a lot of technologies that help us to track the risk of drug abuse such as smart phones, Wireless Sensor Networks (WSNs), Internet of Things (IoT), etc. This technique may help us to early discovery of drug abuse in order to prevent an aggravation of the influence of drugs on the abuser. In this paper, we have developed a Decision Support System (DSS) for detecting the drug abuse using Artificial Neural Network (ANN); we used a Multilayer Perceptron (MLP) feed-forward neural network in developing the system. The input layer includes 50 variables while the output layer contains one neuron which indicates whether the person is a drug addict. An iterative process is used to determine the number of hidden layers and the number of neurons in each one. We used multiple experiment models that have been completed with Log-Sigmoid transfer function. Particularly, 10-fold cross validation schemes are used to access the generalization of the proposed system. The experiment results have obtained 98.42% classification accuracy for correct diagnosis in our system. The data had been taken from 184 cases in Jordan according to a set of questions compiled from Specialists, and data have been obtained through the families of drug abusers.

Keywords: drug addiction, artificial neural networks, multilayer perceptron (MLP), decision support system

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1462 The Significance of Intellectual Capital and Strategic Orientations on Innovation Capability in Malaysian ICTSMEs

Authors: Juliana Osman, David Gilbert, Caroline Tan

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Innovation capability is recognized as a critical factor that contributes to promoting firm growth and wealth creation. While studies on innovation are in abundance, few empirical studies have been undertaken to examine the relationships of intellectual capital with innovation capability, and research investigating the combinations of strategic orientation dimensions is limited and virtually nothing in regard to the Malaysian context. This research investigates the impact of intellectual capital and three strategic orientations on the innovation capability and firm performance of Malaysian ICT SMEs. Data was collected from 213 firms relating to intellectual capital and the three strategic orientations; market orientation, learning orientation and technology orientation. Using partial least squares structural equation modelling (PLS-SEM) to analyse the data, results indicate that while market orientation has a direct negative relationship to firm performance, it is positively related to performance through the mediating effect of innovation capability. Learning orientation and technology orientation are mediated by innovation capability, while intellectual capital was found to be partially mediated by innovation capability. Findings indicate that firm performance is positively and significantly related to innovation capability and that market orientation, learning orientation, technology orientation and intellectual capital are all significant and positively related to innovation capability. The developed model indicates that Malaysian ICT SMEs would perform better with greater emphasis on developing innovation capability through enhancement of intellectual capital and the strategic orientations measured in this study.

Keywords: innovation capability, intellectual capital, strategic orientations, PLS-SEM

Procedia PDF Downloads 465
1461 Impact of Green Marketing Mix Strategy and CSR on Organizational Performance: An Empirical Study of Manufacturing Sector of Pakistan

Authors: Syeda Shawana Mahasan, Muhammad Farooq Akhtar

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The objective of this study is to analyze the influence of the green marketing mix strategy and corporate social responsibility (CSR) on the performance of an organization, taking into account the mediating effect of corporate image. The impact of frugal innovation and corporate activism is being examined. The data was gathered from executives at various levels of management, including top, middle, and lower-level managers, from a total of 550 manufacturing enterprises of different sizes, ranging from small to medium to large. The collected replies are processed and analyzed using SMART PLS version 4.0.0.0. The application of PLS-SEM demonstrates that the green marketing mix strategy and corporate social responsibility have a significant impact on organizational performance. Therefore, it is imperative for organizations to effectively adopt environmentally sustainable and socially conscious methods within their operations. The results indicate that the corporate image has a key role in mediating the relationship between the green marketing mix strategy, corporate social responsibility, and organizational performance. This demonstrates the imperative for organizations to actively enhance their favorable reputation among stakeholders. The combination of frugal innovation and corporate activism enhances the connection between corporate image and organizational performance. The current study assists managers in recognizing the significance of these particular constructs in maintaining the long-term performance of the organization.

Keywords: green marketing mix strategy, CSR, corporate image, organizational performance, frugal innovation, corporate activism

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