Search results for: point effect

Authors: Fahreza, Yudhi Herliansyah, Harnovinsah

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This study aims to examine how management compensation and auditor reputation effect on corporate tax management in banking using a sample banking companies listed in Indonesia Stock Exchange. At first, this study examines how the influence of management compensation on the implementation of tax management that may be made by management in order to improve the performance of the company. Second, this study also examines the effect of auditor reputation conducting audit on the implementation of the tax management. The population used in this study is the banking companies listed in Indonesia Stock Exchange. The method used was purposive sampling because the samples of this study have certain criteria that are tailored to the purpose of the study. Based on purposive sampling method, the number of samples in this study is 28 samples. Hypothesis tested using multiple regression analysis. The results of this study indicate that on the 5 % significance level, management compensation significantly influenced tax management as measured using the proxy book tax gap. Other result is management compensation does not significantly affect the tax management that measured using a proxy GAAP effective tax rate. In addition the auditor's reputation does significantly influence tax management as measured using the proxy book tax gap and GAAP effective tax rate.

Keywords: tax management, management compensation, auditor reputation, corporate characteristic

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Authors: Xin Chen, Moxiao Li, Xuechao Sun, Fei Ti, Shaobao Liu, Feng Xu, Tian Jian Lu

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The composite materials with pores have the characteristics of light weight, sound insulation, and heat insulation, and have broad prospects in many fields, including aerospace. In general, the stiffness of such composite is less than the stiffness of the matrix material, limiting their applications. In this paper, we establish a theoretical model to analyze the deformation mechanism of a nano-pore. The interface between the pores and matrix material is described by the Gurtin-Murdoch model. By considering scale effect related with current deformation, we estimate the effective mechanical properties (e.g., effective shear modulus and bulk modulus) of a composite with nano-pores. Due to the scale effect, the elastic field in the composite was changed and local hardening was observed around the nano-pore, and the effective shear modulus and effective bulk modulus were found to be a function of the surface energy. The effective shear modulus increase with the surface energy and decrease with the size of the nano-pores, and the effective bulk modulus decrease with the surface energy and increase with the size of the nano-pores. These results have potential applications in the nanocomposite mechanics and aerospace field.

Keywords: composite mechanics, nano-inhomogeneity, nano-pores, scale effect

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Authors: M. Kessi

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We investigated the effect of the magnetic field on carrier transport phenomena in the transistor channel region of Double-Gate Metal-Oxide-Semiconductor Field-Effect Transistor (MOSFET). This explores the Lorentz force and basic physical properties of solids exposed to a constant external magnetic field. The magnetic field modulates the electrons and potential distribution in the case of silicon Tunnel FETs. This modulation shows up in the device's external electrical characteristics such as ON current (ION), subthreshold leakage current (IOF), the threshold voltage (VTH), the magneto-transconductance (gm) and the output magneto-conductance (gDS) of Tunnel FET. Moreover, the channel doping concentration and potential distribution are obtained using the numerical method by solving Poisson’s transport equation in 3D modules semiconductor magnetic sensors available in Silvaco TCAD tools. The numerical simulations of the magnetic nano-sensors are relatively new. In this work, we present the results of numerical simulations based on 3D magnetic sensors. The results show excellent accuracy comportment and good agreement compared with that obtained in the experimental study of MOSFETs technology.

Keywords: single-gate MOSFET, magnetic field, hall field, Lorentz force

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Authors: Armando Cartenì, Ilaria Henke

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The perceived public transport quality is an important driver that influences both customer satisfaction and mobility choices. The competition among transport operators needs to improve the quality of the services and identify which attributes are perceived as relevant by passengers. Among the “traditional” public transport quality attributes there are, for example: travel and waiting time, regularity of the services, and ticket price. By contrast, there are some “non-conventional” attributes that could significantly influence customer satisfaction jointly with the “traditional” ones. Among these, the beauty/aesthetics of the transport terminals (e.g. rail station and bus terminal) is probably one of the most impacting on user perception. Starting from these considerations, the point stressed in this paper was if (and how munch) the travel experience of the overall travel (e.g. how long is the travel, how many transport modes must be used) influences the perception of the public transport quality. The aim of this paper was to investigate the weight of the terminal quality (e.g. aesthetic, comfort and service offered) within the overall travel experience. The case study was the extra-urban Italian bus network. The passengers of the major Italian terminal bus were interviewed and the analysis of the results shows that about the 75% of the travelers, are available to pay up to 30% more for the ticket price for having a high quality terminal. A travel experience effect was observed: the average perceived transport quality varies with the characteristic of the overall trip. The passengers that have a “long trip” (travel time greater than 2 hours) perceived as “low” the overall quality of the trip even if they pass through a high quality terminal. The opposite occurs for the “short trip” passengers. This means that if a traveler passes through a high quality station, the overall perception of that terminal could be significantly reduced if he is tired from a long trip. This result is important and if confirmed through other case studies, will allow to conclude that the “travel experience impact" must be considered as an explicit design variable for public transport services and planning.

Keywords: transportation planning, sustainable mobility, decision support system, discrete choice model, design problem

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Authors: Adrita Banerjee, Ajeet Kumar Singh

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Antenatal care (ANC) from a skilled provider is important to monitor the pregnancy and reduce the risk of morbidity for mother and baby during pregnancy and delivery. The quality of antenatal care can be monitored through the content of services received and the kind of information mothers are given during their visit. Objective: The paper tries to examine the association between ANC check-ups and size/ birth weight. It also focuses on investigating the relationship between utilization of recommended prenatal care for mothers and its effect on infant survival in Nepal. Data and methods: This paper uses data from Nepal demographic Health Survey 2011. To understand the relationship bi-variate statistical analysis and logistic regressions has been done. Maternal health care utilization include ANC check-ups i.e. the type of ante-natal care providers, the number and timing of the visit. The various components of the check-ups include intake of iron tablets/syrups, intestinal parasitic drugs, etc. Results: The results show that women who had no antenatal care visits about 40% had small sized babies at the time of birth compared to women to had at least 3 ANC check up. Women who had at least 3 check-ups 17% of the babies have a small size. It has also been found that about 50 % of the women prefer ANC check-ups during pregnancies which have resulted in lowering the infant mortality by about 40% during 1996-2011. Conclusion: Ante natal care check is care and monitoring of the pregnant woman and her foetus throughout pregnancy. ANC checks have an effect on the infant health and child survival. A woman who had at least three check-ups the possibilities of adverse effect on infant health and infant survival was significantly lower. The findings argue for a more enhanced focus on ANC check-ups for improving the maternal and child health in Nepal.

Keywords: maternal, health, pregnancy, outcome

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Authors: P. Selyshchev

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We consider fluctuations of defects density taking into account their interaction. Stochastic field of displacement generation rate gives random defect distribution. We determinate statistical characteristics (mean and dispersion) of random field of point defect distribution as function of defect generation parameters, temperature and properties of irradiated crystal.

Keywords: irradiation, primary defects, interaction, fluctuations

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Authors: Valerii Dashuk

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The usage of the confidence intervals in economics and econometrics is widespread. To be able to investigate a random variable more thoroughly, joint tests are applied. One of such examples is joint mean-variance test. A new approach for testing such hypotheses and constructing confidence sets is introduced. Exploring both the value of the random variable and its deviation with the help of this technique allows checking simultaneously the shift and the probability of that shift (i.e., portfolio risks). Another application is based on the normal distribution, which is fully defined by mean and variance, therefore could be tested using the introduced approach. This method is based on the difference of probability density functions. The starting point is two sets of normal distribution parameters that should be compared (whether they may be considered as identical with given significance level). Then the absolute difference in probabilities at each 'point' of the domain of these distributions is calculated. This measure is transformed to a function of cumulative distribution functions and compared to the critical values. Critical values table was designed from the simulations. The approach was compared with the other techniques for the univariate case. It differs qualitatively and quantitatively in easiness of implementation, computation speed, accuracy of the critical region (theoretical vs. real significance level). Stable results when working with outliers and non-normal distributions, as well as scaling possibilities, are also strong sides of the method. The main advantage of this approach is the possibility to extend it to infinite-dimension case, which was not possible in the most of the previous works. At the moment expansion to 2-dimensional state is done and it allows to test jointly up to 5 parameters. Therefore the derived technique is equivalent to classic tests in standard situations but gives more efficient alternatives in nonstandard problems and on big amounts of data.

Keywords: confidence set, cumulative distribution function, hypotheses testing, normal distribution, probability density function

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Authors: Yoseph Halala Handiso, Zewdi Gebregziabher

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Background: Malnutrition in hospitalized patients remains a major public health problem in both developed and developing countries. Despite the fact that malnourished patients are more prone to stay longer in hospital, there is limited data regarding the magnitude of malnutrition and its effect on length of stay among surgical patients in Ethiopia, while nutritional assessment is also often a neglected component of the health service practice. Objective: This study aimed to assess the prevalence of malnutrition at admission and its effect on the length of hospital stay among adult surgical patients in Wolaita Sodo University Comprehensive Specialized Hospital, South Ethiopia, 2022. Methods: A facility-based prospective cohort study was conducted among 398 adult surgical patients admitted to the hospital. Participants in the study were chosen using a convenient sampling technique. Subjective global assessment was used to determine the nutritional status of patients with a minimum stay of 24 hours within 48 hours after admission (SGA). Data were collected using the open data kit (ODK) version 2022.3.3 software, while Stata version 14.1 software was employed for statistical analysis. The Cox regression model was used to determine the effect of malnutrition on the length of hospital stay (LOS) after adjusting for several potential confounders taken at admission. Adjusted hazard ratio (HR) with a 95% confidence interval was used to show the effect of malnutrition. Results: The prevalence of hospital malnutrition at admission was 64.32% (95% CI: 59%-69%) according to the SGA classification. Adult surgical patients who were malnourished at admission had higher median LOS (12 days: 95% CI: 11-13) as compared to well-nourished patients (8 days: 95% CI: 8-9), means adult surgical patients who were malnourished at admission were at higher risk of reduced chance of discharge with improvement (prolonged LOS) (AHR: 0.37, 95% CI: 0.29-0.47) as compared to well-nourished patients. Presence of comorbidity (AHR: 0.68, 95% CI: 0.50-90), poly medication (AHR: 0.69, 95% CI: 0.55-0.86), and history of admission (AHR: 0.70, 95% CI: 0.55-0.87) within the previous five years were found to be the significant covariates of the length of hospital stay (LOS). Conclusion: The magnitude of hospital malnutrition at admission was found to be high. Malnourished patients at admission had a higher risk of prolonged length of hospital stay as compared to well-nourished patients. The presence of comorbidity, polymedication, and history of admission were found to be the significant covariates of LOS. All stakeholders should give attention to reducing the magnitude of malnutrition and its covariates to improve the burden of LOS.

Keywords: effect of malnutrition, length of hospital stay, surgical patients, Ethiopia

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Authors: Fatemeh Ansarniya, Fatemeh Mirjalili, Hamid Reza Abedini, Shabnam Salari, M. Horasht

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The study of this research is the effect of using Fe₂O₃ and sum of alkalis elements in the floor tile production. At first, raw materials of floor tile with the same formulation of original sample was prepared and sintered for 39 minutes at 1130˚C in roller kiln and finally, physical properties of the sintered bodies based on floor tile standard process was investigated. The results showed that there was the possibility of production of floor tile containing different percentages of Fe₂O₃ and sum of Na₂O+ K₂O. With increasing the Fe₂O₃ and sum of Na₂O+ K₂O elements, the percentages of water absorption and raw, dry and sintered strengths were decreased, but the percentages of shrinkage were increased which caused the decreasing the percentages of expansion.

Keywords: floor tile, physical properties, Na2O+ K2O, Fe2O3

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Authors: Sasan Khademnematolahi, Kevine Kamga Silihe, Katarína Pružinská, Martina Chrastina, Elisabeth Louise Ndjengue Mindang, František Dráfi, Katarína Bauerová

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Background: In ethnomedicine, plant parts and compounds are traditionally utilized to treat many disorders. Azadirachta indica, known as Neem, has been traditionally used in medicinal practices. Due to the presence of bioactive substances such as nimbolide, azadirachtin, and gedunin, Neem offers a variety of medicinal properties, including anti-inflammatory and antioxidant properties. Through its effect on pathological inflammatory processes, supplementation with it could alleviate the symptoms of rheumatoid arthritis (RA). Methods: This research aimed to assess Neem seed oil's impact on rats with adjuvant arthritis. Three doses in monotherapy and two in combination with methotrexate (MTX) have been studied, and their effect was compared. Neem p.o. doses of 100, 200, and 300 mg/kg and MTX p.o. doses of 0.3 mg/kg were examined. After clinical parameters assessment, biochemical analysis was performed in plasma. Results: During the acute phase of the experimental arthritis (Day21), levels of MMP-9, MCP-1, and cytokines IL-1beta and IL-17A were measured. The positive results of inflammatory mediators evaluation in plasma encourage additional analysis also in related tissues to prove if Neem seed oil can be used as an adjuvant therapy for RA. Conclusion: In this study, the combination therapy of Neem with MTX was the most effective of all therapies investigated. Acknowledgement: SAIA PROJECT of Kevine Kamga Silihe, Slovakia-Cameroon 2023: “The effect of Crocus sativus L (Saffron), Azadirachta indica (Neem) and their main bioactives compounds in combinatory treatment with methotrexate on experimental arthritis”, VEGA 2/0079/24, VEGA 2/0136/20, VEGA 2/0126/23 and VEGA 2/0091/23.

Keywords: adjuvant, Neem, methotrexate, arthritis

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Authors: J. T. Johnson, R. A. Atule, E. Gbodo

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The widespread problem of infant malnutrition in developing countries has stirred efforts in research, development and extension by both local and international organizations. As a result, the formulation and development of nutritious weaning foods from local and readily available raw materials which are cost effective has become imperative in many developing countries. Thus, local and readily available raw materials where used to compound and develop nutritious new infant formulae. The materials used for this study include maize, millet, cowpea, pumpkin, fingerlings, and fish bone. The materials where dried and blended to powder. The powders were weighed in the ratio of 4:4:4:3:1:1 respectively and were then mixed properly. Analysis of nutritive value was conducted on the formulae and compared with NAN-2 standard and results reveals that the formulae had reasonable amount of moisture, lipids, carbohydrate, protein, and fibre. Although NAN-2 was superior in both carbohydrate and protein, the new infant formula was higher in mineral elements, vitamins, fibre, and lipids. All the essentials vitamins and both macro and micro minerals where found in appreciable quantity capable of meeting the biochemical and physiological demand of the body while the anti-nutrients composition were significantly below FAO and WHO safe limits. Finally, the compounded infant formulae was feed to a set of albino Wistar rats while some other set of rats was feed with NAN-2 for the period of twenty seven (27) days and body weight was measure at three days intervals. The results of body weight changes was spectacular as their body weight over shot or almost double that of those animals that were feed with NAN-2 at each point of measurement. The results suggest that the widespread problem of infant malnutrition in the developing world especially among the low income segment of the society can now be reduced if not totally eradicated since nutritive and cost effective weaning formulae can be prepared locally from common readily available materials.

Keywords: formulation, nutritive value, local, materials

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Authors: Tyler Palma, Praveen Damasus, Michael Munther, Mehrdad Mohsenizadeh, Keivan Davami

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The advancement of additive manufacturing, in both research and commercial realms, is highly dependent upon continuing innovations and creativity in materials and designs. Additive manufacturing shows great promise towards revolutionizing various industries, due largely to the fact that design data can be used to create complex products and components, on demand and from the raw materials, for the end user at the point of use. However, it will be critical that the material properties of additively-made parts for engineering purposes be fully understood. As it is a relatively new additive manufacturing method, the response of properties of Multi Jet Fusion (MJF) produced parts to different printing parameters has not been well studied. In this work, testing of mechanical and tribological properties MJF-printed Polyamide 12 parts was performed to determine whether printing orientation in this method results in significantly different part performances. Material properties were studied at macro- and nanoscales. Tensile tests, in combination with tribology tests including steady-state wear, were performed. Results showed a significant difference in resultant part characteristics based on whether they were printed in a vertical or horizontal orientation. Tensile performance of vertically and horizontally printed samples varied, both in ultimate strength and strain. Tribology tests showed that printing orientation has notable effects on the resulting mechanical and wear properties of tested surfaces, due largely to layer orientation and the presence of unfused fused powder grain inclusions. This research advances the understanding of how print orientation affects the mechanical properties of additively manufactured structures, and also how print orientation can be exploited in future engineering design.

Keywords: additive manufacturing, indentation, nano mechanical characterization, print orientation

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Authors: Aoqi Zhang, Changgil Lee Lee, Seunghee Park

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A non-contact nondestructive technique using laser-induced ultrasonic wave generation method was applied to visualize corrosion damage at aluminum alloy plate structures. The ultrasonic waves were generated by a Nd:YAG pulse laser, and a galvanometer-based laser scanner was used to scan specific area at a target structure. At the same time, wave responses were measured at a piezoelectric sensor which was attached on the target structure. The visualization of structural damage was achieved by calculating logarithmic values of root mean square (RMS). Damage-sensitive feature was defined as the scattering characteristics of the waves that encounter corrosion damage. The corroded damage was artificially formed by hydrochloric acid. To observe the effect of the location where the corrosion was formed, the both sides of the plate were scanned with same scanning area. Also, the effect on the depth of the corrosion was considered as well as the effect on the size of the corrosion. The results indicated that the damages were successfully visualized for almost cases, whether the damages were formed at the front or back side. However, the damage could not be clearly detected because the depth of the corrosion was shallow. In the future works, it needs to develop signal processing algorithm to more clearly visualize the damage by improving signal-to-noise ratio.

Keywords: non-destructive testing, corrosion, pulsed laser scanning, ultrasonic waves, plate structure

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Authors: Ali Fattahi Bafghi, Abolghasem Siyadatpanah, Farzaneh Mirzaei, Fahimeh Pournasir, Roghayeh Norouzi, Maria De Lourdes Pereira

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Leishmaniasis caused by Leishmania major is one of the main infectious diseases that affect populations in developing countries around the world. We assessed the effectiveness of berberine chloride nano-liposome (BcNLs) against L. major promastigotes in vitro. Nano-liposomal berberine chloride was prepared using the thin-film hydration method and characterized based on encapsulation efficiency, size, and zeta potential. Anti-Leishmania effect of different concentrations (0.05-60 µg/ml) of BcNLs as studied in L. major [MRHO/IR/75/ER] at 24, 48, and 72 h using the hemocytometer technique. Berberine chloride was successfully loaded into nano-liposomes with an encapsulation efficiency of 85.54%. The surface charge of nanoparticles is neutral, and the morphology of nano-liposomal berberine chloride is spherical without any agglomeration. Cell viability assay was performed on the HFF cell line to show the biocompatibility of liposome nanoparticles. IC50 of BcNPs at 24, 48, and 72 h against L. major were found to be 7.6, 5.96, and 3.19 µg/ml, respectively. BcNLs showed a significant anti-Leishmania effect and induced a better and more tangible effect on the survival of L. major promastigotes and could be suitable candidates for further investigation. The results showed that the BcNLs agent is effective against L. major promastigotes and may be a promising alternative to current treatments.

Keywords: Leishmania major, berberine chloride, nano-liposomes, cutaneous leishmaniasis

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Authors: Gregory W. Smith, Paul J. Riccomini

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The goal of this empirical inquiry is to explore the effect of noise reducing headphones on the short-term memory recall of college students. Immediately following the presentation (via PowerPoint) of 12 unrelated and randomly selected one- and two-syllable words, students were asked to recall as many words as possible. Using a linear model with conditions marked with binary indicators, we examined the frequency and accuracy of words that were recalled. The findings indicate that for some students, a reduction of noise has a significant positive impact on their ability to recall information. As classrooms become more aurally distracting due to the implementation of cooperative learning activities, these findings highlight the need for a quiet learning environment for some learners.

Keywords: auditory distraction, education, instruction, noise, working memory

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Authors: E. Tarantino, G. Disciglio, L. Frabboni, A. Libutti, G. Gatta, A. Gagliaridi, A. Tarantino

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Nowadays, the main goal for modern horticultural production is the increase of quality. In the recent years, the use of organic fertilizers or bio stimulants, that can be applied in agriculture in order to improve the quanti-qualitative crop yields, has encountered an increasing interest. The bio stimulants are gaining importance also for their possible use in organic and sustainable agriculture, avoiding excessive fertilizer applications. Consecutive experimental trials were carried out in Apulia region (southern Italy) on three herbaceous crops (cauliflower, pepper and fennel), grown in pots, under conventional and organic fertilization, with and without bio stimulants application, to verify the effects of several bio stimulants (Siapton®10L, Micotech L and Lysodin Alga-Fert) on quanti-qualitative yield characteristics. At the harvest, the quanti-qualitative yield characteristics of each crop were determined. All experimental data were subjected to analysis of variance (ANOVA) and, when significant effects were detected, the mean values were compared using Tukey’s test. Results showed great differences of yield characteristics between conventional and organic crops, particularly highlighting a higher yield in the conventional one. Variable results were generally observed when bio stimulants were applied. In this contest no effect were noted on quantitative yield, whereas a light positive effect of bio stimulants on qualitative characteristic, related to the higher dry matter content of cauliflower and the higher soluble solid content of pepper, was observed. Moreover, an evident positive effect of bio stimulants was noted in the fennel due to the lower nitrate content. The latter results are according with most of published literature obtained on other herbaceous crops.

Keywords: biostimulants, cauliflower, pepper, fennel

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Authors: Faustina Masocha, Vusani Moyo

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For decades, dividend announcements have been presumed to contain important signals about the future prospects of companies. Similarly, the same has been presumed about management earnings announcements. Despite both dividend and earnings announcements being considered informative, a number of researchers questioned their credibility and found both to contain short-term signals. Pertaining to dividend announcements, some authors argued that although they might contain important information that can result in changes in share prices, which consequently results in the accumulation of abnormal returns, their degree of informativeness is less compared to other signaling tools such as earnings announcements. Yet, this claim in favor has been refuted by other researchers who found the effect of earnings to be transitory and of little value to shareholders as indicated by the little abnormal returns earned during the period surrounding earnings announcements. Considering the above, it is apparent that both dividends and earnings have been hypothesized to have a signaling impact. This prompts one to question which between these two signaling tools is more informative. To answer this question, two follow-up questions were asked. The first question sought to determine the event which results in the most effect on share prices, while the second question focused on the event that influenced trading volume the most. To answer the first question and evaluate the effect that each of these events had on share prices, an event study methodology was employed on a sample made up of the top 10 JSE-listed companies for data collected from 2012 to 2019 to determine if shareholders gained abnormal returns (ARs) during announcement dates. The event that resulted in the most persistent and highest amount of ARs was considered to be more informative. Looking at the second follow-up question, an investigation was conducted to determine if either dividends or earnings announcements influenced trading patterns, resulting in abnormal trading volumes (ATV) around announcement time. The event that resulted in the most ATV was considered more informative. Using an estimation period of 20 days and an event window of 21 days, and hypothesis testing, it was found that announcements pertaining to the increase of earnings resulted in the most ARs, Cumulative Abnormal Returns (CARs) and had a lasting effect in comparison to dividend announcements whose effect lasted until day +3. This solidifies some empirical arguments that the signaling effect of dividends has become diminishing. It was also found that when reported earnings declined in comparison to the previous period, there was an increase in trading volume, resulting in ATV. Although dividend announcements did result in abnormal returns, they were lesser than those acquired during earnings announcements which refutes a number of theoretical and empirical arguments that found dividends to be more informative than earnings announcements.

Keywords: dividend signaling, event study methodology, information content of earnings, signaling theory

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Authors: Hailemariam Gebremichael Gebretsadik, Abrham Hagos Tesfaslasea

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To satisfy the high need for ICT entrepreneurship and rectify the weak entrepreneurial culture in Ethiopia, the country has established ICT Business incubation centers with the intention of preventing business failures, promoting innovation, and accelerating the growth and success of firms. This study investigates the role of business incubators and social capital on the innovation and growth of firms in Ethiopia. In this research, innovation and growth of firms were considered as dependent variables, whereas business incubation and social capital were treated as independent variables. The researcher employed an e-mail survey among 137 tenant Firms (Firms that joined and/or graduated to/from the Business incubation centers available in Ethiopia) to collect the data and obtained 113 responses that were appropriate for this research. The result of this study reveals that the dimensions of business incubation (physical resource, business support, and networking) have a significant effect on the innovation of Firms, but these dimensions of business incubation do not show a significant effect on the growth of firms. On the other hand, the dimensions of social capital (structural, cognitive, and relational) show a significant positive impact on the likelihood of Firms' growth but not on the innovation of firms. Moreover, the result of this study indicates that the dimensions of business incubation and social capital together have a significant effect on the likelihood of tenant firms innovating and growing.

Keywords: business incubation, innovation, social capital, tenant firms

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Authors: Catherine Heyjung Sonu

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This paper examines the effect of accounting quality on the process in which stock price is determined by focusing on contribution-in-kind valuations using Korean setting. In Korea, a number of chaebol firms have transformed into holding company system starting in 2003. With an attempt to gain as much voting right, management sold shares of subsidiaries to purchase shares of the holding company. In so doing, management of these firms received share issues for the contribution in kind that has been made to obtain additional shares of the holding company. The price of these share issues against contribution in kind is allowed to be discounted up to 30%. Using this interesting setting in Korea, this paper examines whether accounting quality affects the extent of the discount applied to the share issues. If the accounting quality of the firm for which the management is receiving share issues is poor, the extent of discount is likely to be high. The extent of discount is likely lower for firms with superior accounting quality. Using 24 cases, we find that, on average, the extent of discount is larger for share issues in which the accounting quality, proxied by the absolute value of discretionary accruals, is poor. This paper provides insight by examining the effect of accounting quality on the stock market. It sheds light on the intersection between finance and accounting research and should be of interest to researchers and practitioners.

Keywords: Accounting quality, Contribution-in-kind, discount, holding company

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Authors: Ahmad Zamzam

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With the development of the economy in recent years, Saudi Arabia has been maintaining high economic growth. Therefore, its energy consumption has increased dramatically. This economic growth reflected on the expansion of high-rise tower's construction. Jeddah coastal strip (cornice) has many high-rise buildings planned to start next few years. These projects required a massive amount of electricity that was not planned to be supplied by the old infrastructure. This research studies the effect of the building envelope on its thermal performance. It follows a parametric simulation methodology using Ecotect software to analyze the effect of the building envelope design on its cooling energy load for an office high-rise building in Jeddah, Saudi Arabia, which includes building geometrical form, massing treatments, orientation and glazing type effect. The research describes an integrated passive design approach to reduce the cooling requirement for high-rise building through an improved building envelope design. The research used Ecotect to make four simulation studies; the first simulation compares the thermal performance of five high-rise buildings, presenting the basic shape of the plan. All the buildings have the same plan area and same floor height. The goal of this simulation is to find out the best shape for the thermal performance. The second simulation studies the effect of orientation on the thermal performance by rotating the same building model to find out the best and the worst angle for the building thermal performance. The third simulation studies the effect of the massing treatment on the total cooling load. It compared five models with different massing treatment, but with the same total built up area. The last simulation studied the effect of the glazing type by comparing the total cooling load of the same building using five different glass type and also studies the feasibility of using these glass types by studying the glass cost effect. The results indicate that using the circle shape as building plan could reduce the thermal cooling load by 40%. Also, using shading devices could reduce the cooling loads by 5%. The study states that using any of the massing grooving, recess or any treatment that could increase the outer exposed surface is not preferred and will decrease the building thermal performance. Also, the result shows that the best direction for glazing and openings from thermal performance viewpoint in Jeddah is the North direction while the worst direction is the East one. The best direction angle for openings - regarding the thermal performance in Jeddah- is 15 deg West and the worst is 250 deg West (110 deg East). Regarding the glass type effect, comparing to the double glass with air fill type as a reference case, the double glass with Air-Low-E will save 14% from the required amount of the thermal cooling load annually. Argon fill and triple glass will save 16% and 17% from the total thermal cooling load respectively, but for the glass cost purpose, using the Argon fill and triple glass is not feasible.

Keywords: passive cooling, reduce thermal load, Jeddah, building shape, energy

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Authors: Golnoosh Torabian, P. Valtchev, F. Dehghani

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The need for efficient nutraceutical products has been dramatically changing the approach of the industrial processes. The development of novel mild processes is highly demanded for the production of such products; especially when both quality and safety need to be guaranteed during their long shelf life. Within this research, for the first time, we investigated the effect of supercritical carbon dioxide treatment for the inactivation of microbes and enzymes in a berry juice possessing therapeutic effect. We demonstrated that a complete inactivation of microbes can be achieved at optimized conditions of treatment. However, the bottle neck of the process was represented by the unpromising inactivation of the degradative enzyme by supercritical carbon dioxide treatment. However, complete enzyme inactivation was achieved by applying two strategies: the first was optimizing juicing method by adding a mechanical step and the second strategy was addition of natural inhibitors to the juice. Overall these results demonstrate that our hybrid process has a significant effect on the inactivation of microorganism and enzymes in the fresh juice. The developed process opens the possibility for the evolution of new products with optimal nutritional and sensorial characteristics, as well as offering a competitive cost and an environmentally friendly alternative for pasteurization and extension of shelf life in a wide range of natural therapeutic products.

Keywords: hybrid method, berry juice, pasteurization, enzymes inactivation

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Authors: Hamid Mohammadi, S. H. Eftekhar Afzali

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The irregular usage of chemical fertilizer cause different types of water and soil pollution and problems in health of human in past decades and organic fertilizer has been considered more and more. Mycorrhizal fungi have symbiosis with plant families and significantly effect on plant growth. Proper management of these symbiosis causes to reduce the usage of chemical fertilizers and absorb nutrition especially phosphor. Pistacia vera is endemic in Iran and is one of the most important products for this country. Considering special circumstances of pistachio orchards according to increasing salinity of water and soil and mismanagement of fertilizer reveals the necessity of the usage of Mycorrhizal fungi in these orchards.

Keywords: pistachio, mycorhiza, nutrition, salinity

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Authors: Mohamed Abdoul-Hakim, A. Zeroual, H. Garmes

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In this work, we theoretically evaluated the reactivity of four 4-methyl-3-oxo-1,2-pyrazolidinium ylides with 2-Chlorobenzimidazole in MeOH in basic medium using DFT at the B3LYP/6-311+G(d,p) level. The analysis of the results shows that apart from its ability to retain its electrons, the deprotonated 2-Chlorobenzimidazole has a higher nucleophilic character. The reaction requires energy input to initiate the nucleophilic attack of the 2-Chlorobenzimidazole anion, and the inclusion of the solvent effect facilitates the formation of two regioisomers via an intramolecular vinyl nucleophilic substitution (SNVi). The transition states of this latter step are stabilized by charge transfer interactions σ(N-C) →σ*(C-Cl) for the more favorable regioisomer and n(N)→σ*(C-Cl) for the other regioisomer.

Keywords: benzonitrile N-oxide, DFT, intramolecular vinyl nucleophilic substitution (SNVi), 4-methyl-3-OXO-1, 2-pyrazolidinium ylides

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Authors: Adhara Puspa Noorita, Azkiyatin Nailil M., Rita Aryanti, Sushanti Nuraini, Pujiati Abbas, Suparmi

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T-Dabuto is a tea made from leaves and fruits of parijoto (Madinella speciosa L.), which flavonoid, saponin and tanin contained in that tea are reported have diarrhea-caused antibacterial activity. However, the in vivo antidiarrhea effect have not clear yet. This study was conducted to determine the effect of T-DABUTO to faecal characteristics in male Balb/C-mice induced oleum ricini. Experimental research with post-test only control group design was conducted using 35 young male mice strain Balb-C which was divided into 5 groups. All groups were induced by 0.7 ml/ head of oleum ricini and 3 hours later followed by aquadest for first group, while the 2nd, 3rd, 4th and 5th group were treated by T-DABUTO solution with 75 mg/kgBW, 150 mg/kgBW, 300 mg/kgBW, and 600 mg/kgBW respectively as 0.7 ml/ head/ 0.5 hous for 8 hours. Feces collected were used to identify the frequency, absorbtion diameter and fecal weight. T-DABUTO on dose 75 mg/kg BW has the highest antidiarrhea activity which the mean of frequency defecation, water feacal absorbsion and feacal weight were 1.71±0.95 times, 0.38±0.49 mm, 0.43±0.28 mg, respectively. The T-DABUTO treatment did not influence the body weight of diarrheal mice. The T-DABUTO is potential as one of natural diarrhea tratment, especially in children.

Keywords: diarrhea, flavonid, tannin, saponin

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Authors: Dina Kon Mushid, Kabutakapua Kakanda, Dibu Dave Mbako

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The failure of material usually involves elastoplastic deformation and fracturing. Continuum mechanics can effectively deal with plastic deformation by using a yield function and the flow rule. At the same time, it has some limitations in dealing with the fracture problem since it is a theory based on the continuous field hypothesis. The lattice model can simulate the fracture problem very well, but it is inadequate for dealing with plastic deformation. Based on the discretized virtual internal bond model (DVIB), this paper proposes a lattice model that can account for plasticity. DVIB is a lattice method that considers material to comprise bond cells. Each bond cell may have any geometry with a finite number of bonds. The two-body or multi-body potential can characterize the strain energy of a bond cell. The two-body potential leads to the fixed Poisson ratio, while the multi-body potential can overcome the limitation of the fixed Poisson ratio. In the present paper, the modified Stillinger-Weber (SW), a multi-body potential, is employed to characterize the bond cell energy. The SW potential is composed of two parts. One part is the two-body potential that describes the interatomic interactions between particles. Another is the three-body potential that represents the bond angle interactions between particles. Because the SW interaction can represent the bond stretch and bond angle contribution, the SW potential-based DVIB (SW-DVIB) can represent the various Poisson ratios. To embed the plasticity in the SW-DVIB, the plasticity is considered in the two-body part of the SW potential. It is done by reducing the bond stiffness to a lower level once the bond reaches the yielding point. While before the bond reaches the yielding point, the bond is elastic. When the bond deformation exceeds the yielding point, the bond stiffness is softened to a lower value. When unloaded, irreversible deformation occurs. With the bond length increasing to a critical value, termed the failure bond length, the bond fails. The critical failure bond length is related to the cell size and the macro fracture energy. By this means, the fracture energy is conserved so that the cell size sensitivity problem is relieved to a great extent. In addition, the plasticity and the fracture are also unified at the bond level. To make the DVIB able to simulate different Poisson ratios, the three-body part of the SW potential is kept elasto-brittle. The bond angle can bear the moment before the bond angle increment is smaller than a critical value. By this method, the SW-DVIB can simulate the plastic deformation and the fracturing process of material with various Poisson ratios. The elastoplastic SW-DVIB is used to simulate the plastic deformation of a material, the plastic fracturing process, and the tunnel plastic deformation. It has been shown that the current SW-DVIB method is straightforward in simulating both elastoplastic deformation and plastic fracture.

Keywords: lattice model, discretized virtual internal bond, elastoplastic deformation, fracture, modified stillinger-weber potential

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Authors: Pui-Lai To, Yi-Jing Tsai

Abstract:

As the advance of e-commerce technologies, the consumers buying behavior have changed. The focus on consumer buying behavior has already shifted from physical space to the cyberspace, which impulse buying is a major issue of concern. This study examines the stimulus effect of web environment on the consumer's emotional states, and in turn, affecting the urge of impulse buying based on a stimulus-organism-response (S-O-R) theory. Website ambiance and website service quality are the two stimulus variables. The study also explores the effects and the moderator effects of contextual variables and individual characteristic variables on the web environment, the emotional states and the urge of impulse buying. A total of 328 valid questionnaires were collected. Structural equation modeling was used to test the research hypothesis. This study found that both website ambiance and website service quality have a positive effect on consumer emotion, which in turn positively affect the urge of impulse buying. Consumer’s trait of impulse buying has a positive effect on the urge of impulse buying. Consumer’s hedonic motivation has a positive effect on both emotion state and the urge of impulse buying. On the other hand, the study found that money available for the consumer would positively affect consumer's emotion state and time available for the consumer would negatively affect the relationship between website service quality and consumer emotion. The result of this study validates Internet impulse buying behavior based on the S-O-R theory. This study also suggests that having a good website atmosphere and service quality is important to influencing consumers’ emotion and increasing the likelihood of consumer purchasing. The study could serve as a basis for the future research regarding online consumer behavior.

Keywords: emotion state, impulse buying, stimulus-organism-response, the urge of impulse buying

Procedia PDF Downloads 237

Authors: Getiye Dejenu Kibret, Daniel Demant, Andrew Hayen

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Introduction: In Ethiopia, more than half of newborn babies do not have access to Emergency Obstetric and Neonatal Care (EmONC) services. Understanding the effect of distance to health facilities on service use and neonatal survival is crucial to recommend policymakers and improve resource distribution. We aimed to investigate the effect of distance to health services on maternal service use and neonatal mortality. Methods: We implemented a data linkage method based on geographic coordinates and calculated straight-line (Euclidean) distances from the Ethiopian 2016 demographic and health survey clusters to the closest health facility. We computed the distance in ESRI ArcGIS Version 10.3 using the geographic coordinates of DHS clusters and health facilities. Generalised Structural Equation Modelling (GSEM) was used to estimate the effect of distance on neonatal mortality. Results: Poor geographic accessibility to health facilities affects maternal service usage and increases the risk of newborn mortality. For every ten kilometres (km) increase in distance to a health facility, the odds of neonatal mortality increased by 1.33% (95% CI: 1.06% to 1.67%). Distance also negatively affected antenatal care, facility delivery and postnatal counselling service use. Conclusions: A lack of geographical access to health facilities decreases the likelihood of newborns surviving their first month of life and affects health services use during pregnancy and immediately after birth. The study also showed that antenatal care use was positively associated with facility delivery service use and that both positively influenced postnatal care use, demonstrating the interconnectedness of the continuum of care for maternal and neonatal care services. Policymakers can leverage the findings from this study to improve accessibility barriers to health services.

Keywords: acessibility, distance, maternal health service, neonatal mortality

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Authors: Ahmed Elsebaay, Maged A. Abu Adma, Mahmoud Ramadan

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This study presents a technique clarifying the effect of ambient air temperature and loads power factor changing from standard values on electric generator power rating. The study introduces an optimized technique for selecting the correct electric generator power rating for certain application and operating site ambient temperature. The de-rating factors due to the previous effects will be calculated to be applied on a generator to select its power rating accurately to avoid unsafe operation and save its lifetime. The information in this paper provides a simple, accurate, and general method for synchronous generator selection and eliminates common errors.

Keywords: ambient temperature, de-rating factor, electric generator, power factor

Procedia PDF Downloads 359

Authors: Salhi Nesrine, Salama M. El-Darier, Halilat M. El-Taher

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The present study aimed to investigate the effect of two type of soil (clay and sandy soils) in the potential allelopathic effects of Artemisia herba-alba, Oudneya africana crude powder on some growth parameters and phytomass of two weeds (Bromus tectorum and Melilotus indica) under laboratory conditions (pot experiment). The experimental findings have reported that the donor species crude powder concentrations were suppressing to shoot length (SL), root length (RL), fresh and dry weight of shoot and root (SFw, RFw, SDw and RDw, respectively and the leaf number (LN)) in both soil types and caused a gradual reduction particularly when they are high. However, the reduction degree was varied and species, concentration dependent. The suppressive effect of all the eight donors on the two weedy species was in the following order Bromus tectorum> Melilotus indica. Generally, the growth parameters of two recipient species were significantly decreased with the increase of each of the donor species crude powder concentration levels. Concerning the type of sol the t-test indicated that the difference was insignificant between clay and sandy soils.

Keywords: allelopathy, soil, Artemisia herba-alba, Oudneya africana, growth, weeds

Procedia PDF Downloads 362

Authors: Valmir Moratelli

Abstract:

This paper discusses the construction of the narrative of television fiction from the point of view of the invisibility of the representation of elderly black characters. Through the appointment of social and contemporary elements, we analyze why the theme of old age of black people is practically non-existent in brazilian soap operas of TV Globo. By raising characteristic aspects of the leaflet narrative, we want to discuss how the cancellation of identity discourses about elderly blacks and their relationship with aspects of social life is constructed.

Keywords: audiovisual, black, erderly, television

Procedia PDF Downloads 151