Search results for: electronic property
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3225

Search results for: electronic property

495 Issues of Accounting of Lease and Revenue according to International Financial Reporting Standards

Authors: Nadezhda Kvatashidze, Elena Kharabadze

Abstract:

It is broadly known that lease is a flexible means of funding enterprises. Lease reduces the risk related to access and possession of assets, as well as obtainment of funding. Therefore, it is important to refine lease accounting. The lease accounting regulations under the applicable standard (International Accounting Standards 17) make concealment of liabilities possible. As a result, the information users get inaccurate and incomprehensive information and have to resort to an additional assessment of the off-balance sheet lease liabilities. In order to address the problem, the International Financial Reporting Standards Board decided to change the approach to lease accounting. With the deficiencies of the applicable standard taken into account, the new standard (IFRS 16 ‘Leases’) aims at supplying appropriate and fair lease-related information to the users. Save certain exclusions; the lessee is obliged to recognize all the lease agreements in its financial report. The approach was determined by the fact that under the lease agreement, rights and obligations arise by way of assets and liabilities. Immediately upon conclusion of the lease agreement, the lessee takes an asset into its disposal and assumes the obligation to effect the lease-related payments in order to meet the recognition criteria defined by the Conceptual Framework for Financial Reporting. The payments are to be entered into the financial report. The new lease accounting standard secures supply of quality and comparable information to the financial information users. The International Accounting Standards Board and the US Financial Accounting Standards Board jointly developed IFRS 15: ‘Revenue from Contracts with Customers’. The standard allows the establishment of detailed revenue recognition practical criteria such as identification of the performance obligations in the contract, determination of the transaction price and its components, especially price variable considerations and other important components, as well as passage of control over the asset to the customer. IFRS 15: ‘Revenue from Contracts with Customers’ is very similar to the relevant US standards and includes requirements more specific and consistent than those of the standards in place. The new standard is going to change the recognition terms and techniques in the industries, such as construction, telecommunications (mobile and cable networks), licensing (media, science, franchising), real property, software etc.

Keywords: assessment of the lease assets and liabilities, contractual liability, division of contract, identification of contracts, contract price, lease identification, lease liabilities, off-balance sheet, transaction value

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494 Unmanned Aerial System Development for the Remote Reflectance Sensing Using Above-Water Radiometers

Authors: Sunghun Jung, Wonkook Kim

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Due to the difficulty of the utilization of satellite and an aircraft, conventional ocean color remote sensing has a disadvantage in that it is difficult to obtain images of desired places at desired times. These disadvantages make it difficult to capture the anomalies such as the occurrence of the red tide which requires immediate observation. It is also difficult to understand the phenomena such as the resuspension-precipitation process of suspended solids and the spread of low-salinity water originating in the coastal areas. For the remote sensing reflectance of seawater, above-water radiometers (AWR) have been used either by carrying portable AWRs on a ship or installing those at fixed observation points on the Ieodo ocean research station, Socheongcho base, and etc. In particular, however, it requires the high cost to measure the remote reflectance in various seawater environments at various times and it is even not possible to measure it at the desired frequency in the desired sea area at the desired time. Also, in case of the stationary observation, it is advantageous that observation data is continuously obtained, but there is the disadvantage that data of various sea areas cannot be obtained. It is possible to instantly capture various marine phenomena occurring on the coast using the unmanned aerial system (UAS) including vertical takeoff and landing (VTOL) type unmanned aerial vehicles (UAV) since it could move and hover at the one location and acquire data of the desired form at a high resolution. To remotely estimate seawater constituents, it is necessary to install an ultra-spectral sensor. Also, to calculate reflected light from the surface of the sea in consideration of the sun’s incident light, a total of three sensors need to be installed on the UAV. The remote sensing reflectance of seawater is the most basic optical property for remotely estimating color components in seawater and we could remotely estimate the chlorophyll concentration, the suspended solids concentration, and the dissolved organic amount. Estimating seawater physics from the remote sensing reflectance requires the algorithm development using the accumulation data of seawater reflectivity under various seawater and atmospheric conditions. The UAS with three AWRs is developed for the remote reflection sensing on the surface of the sea. Throughout the paper, we explain the details of each UAS component, system operation scenarios, and simulation and experiment results. The UAS consists of a UAV, a solar tracker, a transmitter, a ground control station (GCS), three AWRs, and two gimbals.

Keywords: above-water radiometers (AWR), ground control station (GCS), unmanned aerial system (UAS), unmanned aerial vehicle (UAV)

Procedia PDF Downloads 154
493 Unity and Diversity Under Islam: A 21st Century Sufi Master’s Perspective

Authors: Ayşe Büşra Yakut Kubaş

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This paper addresses a long-standing theological conflict within the “Abrahamic religions” by presenting the views of the 21st century Sufi master Haji Galip Hasan Kuşçuoğlu (1919-2013). The orthodox theological viewpoints share a confessional salvation concept in which only the followers of their prophet will be redeemed and rewarded while the rest of the world will be banished to hell. The conveyed commandments, sharīʿahs have been regarded as separate religions each claiming none will enter Paradise except those of their own faith. In contrast to this orthodox hierarchal conception, an interconfessional universalism manifests itself within the works of various Sufi masters such as Yunus Emre and Maulana Jalaluddin Rumi (13th century) and more recently the founder of Galibi Order Haji Galip H. Kuşçuoğlu who supports a peaceful coexistence and respect for multiplicity under the religion of Allah. Bringing evidence from a number of ayahs in the Qur’an (e.g. 2:62, 111-112, 131-133, 136, 285; 3:113-114; 4:123-125, 5:43-44, 47-48, 51, 66-69, 112), Kuşçuoğlu argues that whoever submits themselves to Allah, meaning the One and Indivisible who has no partners (112:1) is called a Muslim. There are no Abrahamic “religions” but Abraham’s “religion” which is Islam, literally translating to total devotion to Allah. Starting from the very first prophet, Adam, all the prophets sent upon the earth as mentors to humanity revealed that there is no god but Allah and thus in the proper meaning of the word, they were Muslims. When it comes to those who follow the shariah of Moses, Jesus or Muhammed are called Judaic Muslims, Christian Muslims and Muhammadian Muslims respectively and as such they are brothers and sisters, which is why Islam cannot be a property of Muhammadian Muslims only. Kuşçuoğlu underscores the ayahs which show that the Qur’an does not abrogate other scriptures but completes them and Allah does not banish the People of the Book to hell but gives good tidings to the believers who do good (17:9). He points out a number of intellectuals such as Goethe and Prof. Dr. Süleyman Ateş (1933-) who understood the true meaning of Islam. Goethe states that if Islam means devotion to Allah then “In Islam, we live and die all.” Kuşçuoğlu underscores the fatal consequences of this terminological misinterpretation throughout the history and emphasizes the significance of the unity of religion for the believers of Allah. His perspective provides a significant contribution to the religious conflict resolution and provides a solid basis for sustainable dialogue among the people belonging to different confessions.

Keywords: interfaith dialogue, Islam, religious conflict resolution, Sufism

Procedia PDF Downloads 67
492 Copyright Clearance for Artificial Intelligence Training Data: Challenges and Solutions

Authors: Erva Akin

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– The use of copyrighted material for machine learning purposes is a challenging issue in the field of artificial intelligence (AI). While machine learning algorithms require large amounts of data to train and improve their accuracy and creativity, the use of copyrighted material without permission from the authors may infringe on their intellectual property rights. In order to overcome copyright legal hurdle against the data sharing, access and re-use of data, the use of copyrighted material for machine learning purposes may be considered permissible under certain circumstances. For example, if the copyright holder has given permission to use the data through a licensing agreement, then the use for machine learning purposes may be lawful. It is also argued that copying for non-expressive purposes that do not involve conveying expressive elements to the public, such as automated data extraction, should not be seen as infringing. The focus of such ‘copy-reliant technologies’ is on understanding language rules, styles, and syntax and no creative ideas are being used. However, the non-expressive use defense is within the framework of the fair use doctrine, which allows the use of copyrighted material for research or educational purposes. The questions arise because the fair use doctrine is not available in EU law, instead, the InfoSoc Directive provides for a rigid system of exclusive rights with a list of exceptions and limitations. One could only argue that non-expressive uses of copyrighted material for machine learning purposes do not constitute a ‘reproduction’ in the first place. Nevertheless, the use of machine learning with copyrighted material is difficult because EU copyright law applies to the mere use of the works. Two solutions can be proposed to address the problem of copyright clearance for AI training data. The first is to introduce a broad exception for text and data mining, either mandatorily or for commercial and scientific purposes, or to permit the reproduction of works for non-expressive purposes. The second is that copyright laws should permit the reproduction of works for non-expressive purposes, which opens the door to discussions regarding the transposition of the fair use principle from the US into EU law. Both solutions aim to provide more space for AI developers to operate and encourage greater freedom, which could lead to more rapid innovation in the field. The Data Governance Act presents a significant opportunity to advance these debates. Finally, issues concerning the balance of general public interests and legitimate private interests in machine learning training data must be addressed. In my opinion, it is crucial that robot-creation output should fall into the public domain. Machines depend on human creativity, innovation, and expression. To encourage technological advancement and innovation, freedom of expression and business operation must be prioritised.

Keywords: artificial intelligence, copyright, data governance, machine learning

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491 Predicting Mass-School-Shootings: Relevance of the FBI’s ‘Threat Assessment Perspective’ Two Decades Later

Authors: Frazer G. Thompson

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The 1990s in America ended with a mass-school-shooting (at least four killed by gunfire excluding the perpetrator(s)) at Columbine High School in Littleton, Colorado. Post-event, many demanded that government and civilian experts develop a ‘profile’ of the potential school shooter in order to identify and preempt likely future acts of violence. This grounded theory research study seeks to explore the validity of the original hypotheses proposed by the Federal Bureau of Investigation (FBI) in 2000, as it relates to the commonality of disclosure by perpetrators of mass-school-shootings, by evaluating fourteen mass-school-shooting events between 2000 and 2019 at locations around the United States. Methods: The strategy of inquiry seeks to investigate case files, public records, witness accounts, and available psychological profiles of the shooter. The research methodology is inclusive of one-on-one interviews with members of the FBI’s Critical Incident Response Group seeking perspective on commonalities between individuals; specifically, disclosure of intent pre-event. Results: The research determined that school shooters do not ‘unfailingly’ notify others of their plans. However, in nine of the fourteen mass-school-shooting events analyzed, the perpetrator did inform the third party of their intent pre-event in some form of written, oral, or electronic communication. In the remaining five instances, the so-called ‘red-flag’ indicators of the potential for an event to occur were profound, and unto themselves, might be interpreted as notification to others of an imminent deadly threat. Conclusion: Data indicates that conclusions drawn in the FBI’s threat assessment perspective published in 2000 are relevant and current. There is evidence that despite potential ‘red-flag’ indicators which may or may not include a variety of other characteristics, perpetrators of mass-school-shooting events are likely to share their intentions with others through some form of direct or indirect communication. More significantly, implications of this research might suggest that society is often informed of potential danger pre-event but lacks any equitable means by which to disseminate, prevent, intervene, or otherwise act in a meaningful way considering said revelation.

Keywords: columbine, FBI profiling, guns, mass shooting, mental health, school violence

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490 Phytochemical Screening, Proximate Analysis, Lethality Studies and Anti-Tumor Potential of Annona muricata L. (Soursop) Fruit Extract in Rattus novergicus

Authors: O. C. Abbah, O. Obidoa, J. Omale

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Prostate tumor is fast becoming a leading cause of morbidity and mortality in human male adults, with 50 percent of men aged 50 years and above having histological evidence of the benign tumor. The study was set out to undertake phytochemical screening and proximate analysis of the pulp of A. muricata fruit - soursop; to determine the acute toxicity of the fruit pulp extract and its effect on male albino Wistar rats with concurrent induction of experimental benign prostate hyperplasia (BPH). Eighteen rats (average weight of 100g) were used for the lethality studies and were orally administered graded doses of aqueous extracts of the fruit pulp up to 5000 mg/kg body weight. Twenty five rats weighing 150-200g were divided into five groups of five rats each for the tumor studies. The groups included four controls – Hormone control, HC, which took Testosterone, T; and Estradiol, E2 – only, in olive oil as vehicle; Vehicle control, VC; Soursop control, SC, which received the extract only; VS, Vehicle and Soursop – and the Test group, TG (500mg/kg b.w.). All rats were dosed orally. Tumor was induced with exogenous Testosterone propionate: Estradiol valerate at 300µg: 80µg/kg b.w. (respectively) in olive oil, administered subcutaneously in the inguinal region of the rats on alternate days for 21 days. Administration of the fruit pulp at graded doses up to 5000mg/kg resulted in no lethality even after 72 hours. Results from tumor studies revealed that the administration of the fruit extracts significantly (p < 0.05) reduced the relative prostate weight of the TG compared with the HC, with values of 006±0.001 and 0.010±0.003 respectively. Treatment with vehicle, soursop and vehicle with soursop caused no significant (p>0.05) change in prostate size, with their respective relative prostate weights being 0.002±0.001, 0.004±0.002 and 0.002±0.001 compared with TG. Also, treatment with A. muricata fruit extract significantly decreased (p < 0.05) serum prostate specific antigen, PSA, in TG compared with HC, with values 0.055±0.017 and 0.194±0.068 ng/ml respectively. Furthermore, A. muricata administration displayed Testosterone boosting, Estradiol lowering and consequently testosterone-estradiol ratio increasing potential at the end of the 21 days. The preventive property of soursop against experimental BPH was corroborated by histological evidence in this study. The study concludes that A. muricata fruit holds a great potential for benign prostate tumor prevention and, possibly, management.

Keywords: annona muricata, benign prostate tumor, hormone, preventive potential, soursop

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489 Yield and Physiological Evaluation of Coffee (Coffea arabica L.) in Response to Biochar Applications

Authors: Alefsi D. Sanchez-Reinoso, Leonardo Lombardini, Hermann Restrepo

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Colombian coffee is recognized worldwide for its mild flavor and aroma. Its cultivation generates a large amount of waste, such as fresh pulp, which leads to environmental, health, and economic problems. Obtaining biochar (BC) by pyrolysis of coffee pulp and its incorporation to the soil can be a complement to the crop mineral nutrition. The objective was to evaluate the effect of the application of BC obtained from coffee pulp on the physiology and agronomic performance of the Castillo variety coffee crop (Coffea arabica L.). The research was developed in field condition experiment, using a three-year-old commercial coffee crop, carried out in Tolima. Four doses of BC (0, 4, 8 and 16 t ha-1) and four levels of chemical fertilization (CF) (0%, 33%, 66% and 100% of the nutritional requirements) were evaluated. Three groups of variables were recorded during the experiment: i) physiological parameters such as Gas exchange, the maximum quantum yield of PSII (Fv/Fm), biomass, and water status were measured; ii) physical and chemical characteristics of the soil in a commercial coffee crop, and iii) physiochemical and sensorial parameters of roasted beans and coffee beverages. The results indicated that a positive effect was found in plants with 8 t ha-1 BC and fertilization levels of 66 and 100%. Also, a positive effect was observed in coffee trees treated with 8 t ha-1 BC and 100%. In addition, the application of 16 t ha-1 BC increased the soil pHand microbial respiration; reduced the apparent density and state of aggregation of the soil compared to 0 t ha-1 BC. Applications of 8 and 16 t ha-1 BC and 66%-100% chemical fertilization registered greater sensitivity to the aromatic compounds of roasted coffee beans in the electronic nose. Amendments of BC between 8 and 16 t ha-1 and CF between 66% and 100% increased the content of total soluble solids (TSS), reduced the pH, and increased the titratable acidity in beverages of roasted coffee beans. In conclusion, 8 t ha-1 BC of the coffee pulp can be an alternative to supplement the nutrition of coffee seedlings and trees. Applications between 8 and 16 t ha-1 BC support coffee soil management strategies and help the use of solid waste. BC as a complement to chemical fertilization showed a positive effect on the aromatic profile obtained for roasted coffee beans and cup quality attributes.

Keywords: crop yield, cup quality, mineral nutrition, pyrolysis, soil amendment

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488 Effects of Rations with High Amount of Crude Fiber on Rumen Fermentation in Suckler Cows

Authors: H. Scholz, P. Kuehne, G. Heckenberger

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Problems during the calving period (December until May) often are results in a high body condition score (BCS) at this time. At the end of the grazing period (frequently after early weaning), however, an increase of BCS can often be observed under German conditions. In the last eight weeks before calving, the body condition should be reduced or at least not increased. Rations with a higher amount of crude fiber can be used (rations with straw or late mowed grass silage). Fermentative digestion of fiber is slow and incomplete; that’s why the fermentative process in the rumen can be reduced over a long feeding time. Viewed in this context, feed intake of suckler cows (8 weeks before calving) in different rations and fermentation in the rumen should be checked by taking rumen fluid. Eight suckler cows (Charolais) were feeding a Total Mixed Ration (TMR) in the last eight weeks before calving and grass silage after calving. By the addition of straw (30 % [TMR1] vs. 60 % [TMR2] of dry matter) was varied the amount of crude fiber in the TMR (grass silage, straw, mineral) before calving. After calving of the cow's grass, silage [GS] was fed ad libitum, and the last measurement of rumen fluid took place on the pasture [PS]. Rumen fluid, plasma, body weight, and backfat thickness were collected. Rumen fluid pH was assessed using an electronic pH meter. Volatile fatty acids (VFA), sedimentation, methylene-blue, and amount of infusorians were measured. From these 4 parameters, an “index of rumen fermentation” [IRF] in the rumen was formed. Fixed effects of treatment (TMR1, TMR2, GS, and PS) and a number of lactations (3-7 lactations) were analyzed by ANOVA using SPSS Version 25.0 (significant by p ≤ 5 %). Rumen fluid pH was significantly influenced by variants (TMR 1 by 6.6; TMR 2 by 6.9; GS by 6.6 and PS by 6.9) but was not affected by other effects. The IRF showed disturbed fermentation in the rumen by feeding the TMR 1+2 with a high amount of crude fiber (Score: > 10.0 points) and a very good environment for fermentation during grazing the pasture (Score: 6.9 points). Furthermore, significant differences were found for VFA, methylene blue, and the number of infusorians. The use of rations with a high amount of crude fiber from weaning to calving may cause deviations from undisturbed fermentation in the rumen and adversely affect the utilization of the feed in the rumen.

Keywords: rumen fermentation, suckler cow, digestibility organic matter, crude fiber

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487 Index t-SNE: Tracking Dynamics of High-Dimensional Datasets with Coherent Embeddings

Authors: Gaelle Candel, David Naccache

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t-SNE is an embedding method that the data science community has widely used. It helps two main tasks: to display results by coloring items according to the item class or feature value; and for forensic, giving a first overview of the dataset distribution. Two interesting characteristics of t-SNE are the structure preservation property and the answer to the crowding problem, where all neighbors in high dimensional space cannot be represented correctly in low dimensional space. t-SNE preserves the local neighborhood, and similar items are nicely spaced by adjusting to the local density. These two characteristics produce a meaningful representation, where the cluster area is proportional to its size in number, and relationships between clusters are materialized by closeness on the embedding. This algorithm is non-parametric. The transformation from a high to low dimensional space is described but not learned. Two initializations of the algorithm would lead to two different embeddings. In a forensic approach, analysts would like to compare two or more datasets using their embedding. A naive approach would be to embed all datasets together. However, this process is costly as the complexity of t-SNE is quadratic and would be infeasible for too many datasets. Another approach would be to learn a parametric model over an embedding built with a subset of data. While this approach is highly scalable, points could be mapped at the same exact position, making them indistinguishable. This type of model would be unable to adapt to new outliers nor concept drift. This paper presents a methodology to reuse an embedding to create a new one, where cluster positions are preserved. The optimization process minimizes two costs, one relative to the embedding shape and the second relative to the support embedding’ match. The embedding with the support process can be repeated more than once, with the newly obtained embedding. The successive embedding can be used to study the impact of one variable over the dataset distribution or monitor changes over time. This method has the same complexity as t-SNE per embedding, and memory requirements are only doubled. For a dataset of n elements sorted and split into k subsets, the total embedding complexity would be reduced from O(n²) to O(n²=k), and the memory requirement from n² to 2(n=k)², which enables computation on recent laptops. The method showed promising results on a real-world dataset, allowing to observe the birth, evolution, and death of clusters. The proposed approach facilitates identifying significant trends and changes, which empowers the monitoring high dimensional datasets’ dynamics.

Keywords: concept drift, data visualization, dimension reduction, embedding, monitoring, reusability, t-SNE, unsupervised learning

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486 Consumption of Fat Burners Leads to Acute Liver Failure: A Systematic Review protocol

Authors: Anjana Aggarwal, Sheilja Walia

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Prevalence of obesity and overweight is increasing due to sedentary lifestyles and busy schedules of people that spend less time on physical exercise. To reduce weight, people are finding easier and more convenient ways. The easiest solution is the use of dietary supplements and fat burners. These are products that decrease body weight by increasing the basal metabolic rate. Various reports have been published on the consumption of fat burners leading to heart palpitations, seizures, anxiety, depression, psychosis, bradycardia, insomnia, muscle contractions, hepatotoxicity, and even liver failure. Case reports and series are reporting that the ingredients present in the fat burners caused acute liver failure (ALF) and hepatic toxicity in many cases. Another contributing factor is the absence of regulations from the Food and Drug Administration on these products, leading to increased consumption and a higher risk of liver diseases among the population. This systematic review aims to attain a better understanding of the dietary supplements used globally to reduce weight and document the case reports/series of acute liver failure caused by the consumption of fat burners. Electronic databases like PubMed, Cochrane, Google Scholar, etc., will be systematically searched for relevant articles. Various websites of dietary products and brands that sell such supplements, Journals of Hepatology, National and international projects launched for ALF, and their reports, along with the review of grey literature, will also be done to get a better understanding of the topic. After discussing with the co-author, the selection and screening of the articles will be performed by the author. The studies will be selected based on the predefined inclusion and exclusion criteria. The case reports and case series that will be included in the final list of the studies will be assessed for methodological quality using the CARE guidelines. The results from this study will provide insights and a better understanding of fat burners. Since the supplements are easily available in the market without any restrictions on their sale, people are unaware of their adverse effects. The consumption of these supplements causes acute liver failure. Thus, this review will provide a platform for future larger studies to be conducted.

Keywords: acute liver failure, dietary supplements, fat burners, weight loss supplements

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485 Familiarity with Flood and Engineering Solutions to Control It

Authors: Hamid Fallah

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Undoubtedly, flood is known as a natural disaster, and in practice, flood is considered the most terrible natural disaster in the world both in terms of loss of life and financial losses. From 1988 to 1997, about 390,000 people were killed by natural disasters in the world, 58% of which were related to floods, 26% due to earthquakes, and 16% due to storms and other disasters. The total damages in these 10 years were about 700 billion dollars, which were 33, 29, 28% related to floods, storms and earthquakes, respectively. In this regard, the worrisome point has been the increasing trend of flood deaths and damages in the world in recent decades. The increase in population and assets in flood plains, changes in hydro systems and the destructive effects of human activities have been the main reasons for this increase. During rain and snow, some of the water is absorbed by the soil and plants. A percentage evaporates and the rest flows and is called runoff. Floods occur when the soil and plants cannot absorb the rainfall, and as a result, the natural river channel does not have the capacity to pass the generated runoff. On average, almost 30% of precipitation is converted into runoff, which increases with snow melting. Floods that occur differently create an area called flood plain around the river. River floods are often caused by heavy rains, which in some cases are accompanied by snow melt. A flood that flows in a river without warning or with little warning is called a flash flood. The casualties of these rapid floods that occur in small watersheds are generally more than the casualties of large river floods. Coastal areas are also subject to flooding caused by waves caused by strong storms on the surface of the oceans or waves caused by underground earthquakes. Floods not only cause damage to property and endanger the lives of humans and animals, but also leave other effects. Runoff caused by heavy rains causes soil erosion in the upstream and sedimentation problems in the downstream. The habitats of fish and other animals are often destroyed by floods. The high speed of the current increases the damage. Long-term floods stop traffic and prevent drainage and economic use of land. The supports of bridges, river banks, sewage outlets and other structures are damaged, and there is a disruption in shipping and hydropower generation. The economic losses of floods in the world are estimated at tens of billions of dollars annually.

Keywords: flood, hydrological engineering, gis, dam, small hydropower, suitablity

Procedia PDF Downloads 52
484 Evidence-Based Practice Attributes across Nursing Roles at a Children’s Hospital

Authors: Rose Chapman Rodriguez

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Problem: Evidence-based practice (EBP) attributes are significantly associated with EBP implementation science, which improves patient care outcomes. Nurses influence EBP, yet little is known of the specific EBP attributes of pediatric nurses in their clinical sub-specialties. Aim: This study aims to investigate the relationship between nursing academic degree, years of experience, and clinical specialty, with mean survey scores on EBP belief, organizational culture, and implementation scales across all levels of nursing in a Children’s Hospital. Methods: A convenience sample of nurses (n=185) participated in a descriptive, cross-sectional, correlational study in May 2023. The electronic surveys comprised 11 demographic questions and nine survey items from the short-version EBP Beliefs Scale (Cronbach α = 0.81), Organizational Culture and Readiness Scale for System-wide Integration Scale (Cronbach α = 0.87), and EBP Implementation Scale (Cronbach α = 0.89). Findings: EBP belief scores were notably higher in nurses working in neonatology (m=4.33), critical care (m=4.47), and among nurse leaders (m=4.50). There was a statistically significant difference in EBP organizational culture among nurse leaders (m = 3.95, p=0.039) compared to clinical nurses (m = 3.34) and advanced practice nurses (m = 3.34). EBP implementation was favorable in neonatology (m=4.20), acute care (m=4.05), and nurse leaders (m=4.33). No significant difference or correlation was found in EBP belief, organizational culture, or implementation mean scores related to nurses' age, academic nursing degree, or years of experience in our cohort (EBP beliefs (r = -.06, p = .400), organizational readiness (r = .02, p = .770), and implementation scales (r = .01, p = .867). Conclusions: This study identified nurse’s EBP attributes in a Children’s Hospital using key variables studied in EBP social cognitive theory and learning theory. Magnet status, shared governance structure, specialty certification, and nurse leaders play a significant role in favorable EBP culture and implementation. Nurses’ unit level ‘group culture’ may vary depending on the EBP attributes and collaborative efforts of local teams. Opportunities for mentoring were identified, which may continue to enhance EBP implementation science across all nursing roles in our pediatric organization.

Keywords: evidence-based practice, peditrics, nursing roles, implementation

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483 Ultra-Fast Growth of ZnO Nanorods from Aqueous Solution: Technology and Applications

Authors: Bartlomiej S. Witkowski, Lukasz Wachnicki, Sylwia Gieraltowska, Rafal Pietruszka, Marek Godlewski

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Zinc oxide is extensively studied II-VI semiconductor with a direct energy gap of about 3.37 eV at room temperature and high transparency in visible light spectral region. Due to these properties, ZnO is an attractive material for applications in photovoltaic, electronic and optoelectronic devices. ZnO nanorods, due to a well-developed surface, have potential of applications in sensor technology and photovoltaics. In this work we present a new inexpensive method of the ultra-fast growth of ZnO nanorods from the aqueous solution. This environment friendly and fully reproducible method allows growth of nanorods in few minutes time on various substrates, without any catalyst or complexing agent. Growth temperature does not exceed 50ºC and growth can be performed at atmospheric pressure. The method is characterized by simplicity and allows regulation of size of the ZnO nanorods in a large extent. Moreover the method is also very safe, it requires organic, non-toxic and low-price precursors. The growth can be performed on almost any type of substrate through the homo-nucleation as well as hetero-nucleation. Moreover, received nanorods are characterized by a very high quality - they are monocrystalline as confirmed by XRD and transmission electron microscopy. Importantly oxygen vacancies are not found in the photoluminescence measurements. First results for obtained by us ZnO nanorods in sensor applications are very promising. Resistance UV sensor, based on ZnO nanorods grown on a quartz substrates shows high sensitivity of 20 mW/m2 (2 μW/cm2) for point contacts, especially that the results are obtained for the nanorods array, not for a single nanorod. UV light (below 400 nm of wavelength) generates electron-hole pairs, which results in a removal from the surfaces of the water vapor and hydroxyl groups. This reduces the depletion layer in nanorods, and thus lowers the resistance of the structure. The so-obtained sensor works at room temperature and does not need the annealing to reset to initial state. Details of the technology and the first sensors results will be presented. The obtained ZnO nanorods are also applied in simple-architecture photovoltaic cells (efficiency over 12%) in conjunction with low-price Si substrates and high-sensitive photoresistors. Details informations about technology and applications will be presented.

Keywords: hydrothermal method, photoresistor, photovoltaic cells, ZnO nanorods

Procedia PDF Downloads 427
482 A 30 Year Audit of the Vascular Complications of Ports: Permanent Intravascular Access Devices

Authors: S. Kershaw, P. J. Barry, K. Webb

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Background: Cystic Fibrosis (CF) is a chronic lung disease where patients have chronic lung infection punctuated by acute exacerbations that require intermittent intravenous (IV) antibiotics during their lives. With time, peripheral venous access can become difficult and limited. Accessing these veins can become arduous, traumatic, painful and unworkable. A permanent intravascular access device or Port is a small device that is inserted into the central venous system that allows the delivery of medicine eliminating the need for peripheral venous access. Ports represent a convenient and efficient method when venous access is required on a permanent basis however they are also associated with significant vascular complications. Superior Vena Cava Obstruction (SVCO) is a rare but significant vascular complication of ports in this setting. Objective: We aimed to look at a single CF centre’s experience of port-related SVCO over a thirty year period. Methods: Retrospective data was extracted using patient’s notes, electronic radiological reports and local databases over a period in excess of 30 years from 1982 to 2014. Results: 13 patients were identified with SVCO as a result of their port. 11 patients had CF (9 female, 2 male), one male patient had Primary Ciliary Dyskinesia and one female patient had severe Asthma. The mean port function was 1532 days (range 110 – 4049) and the mean age at SVCO was 24 years (range 11.1 to 36.5 years). The most common symptoms were facial oedema (n=8, 61.5%) and dilated veins (n=6, 46.2%). 7 patients had their Ports removed after SVCO. 6 patients underwent attempted stenting (46.2%) and 6 did not. 4 out of the 6 who underwent stenting required/had re-intervention. 3 of the 6 patients who underwent stenting had symptom resolution, however, 4 of the 6 patients who were not stented had symptom resolution also. Symptom resolution was not guaranteed with stenting and required re-intervention in two-thirds. Conclusion: This case series represents the experience of one of the longest established CF units in the UK and represents the largest cohort ever reported in the literature.

Keywords: ports, Superior Vena Cava Obstruction, cystic fibrosis, access devices

Procedia PDF Downloads 307
481 In vitro Study of Inflammatory Gene Expression Suppression of Strawberry and Blackberry Extracts

Authors: Franco Van De Velde, Debora Esposito, Maria E. Pirovani, Mary A. Lila

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The physiology of various inflammatory diseases is a complex process mediated by inflammatory and immune cells such as macrophages and monocytes. Chronic inflammation, as observed in many cardiovascular and autoimmune disorders, occurs when the low-grade inflammatory response fails to resolve with time. Because of the complexity of the chronic inflammatory disease, major efforts have focused on identifying novel anti-inflammatory agents and dietary regimes that prevent the pro-inflammatory process at the early stage of gene expression of key pro-inflammatory mediators and cytokines. The ability of the extracts of three blackberry cultivars (‘Jumbo’, ‘Black Satin’ and ‘Dirksen’), and one strawberry cultivar (‘Camarosa’) to inhibit four well-known genetic biomarkers of inflammation: inducible nitric oxide synthase (iNOS), cyclooxynase-2 (Cox-2), interleukin-1β (IL-1β) and interleukin-6 (IL-6) in an in vitro lipopolysaccharide-stimulated murine RAW 264.7 macrophage model were investigated. Moreover, the effect of latter extracts on the intracellular reactive oxygen species (ROS) and nitric oxide (NO) production was assessed. Assay was conducted with 50 µg/mL crude extract concentration, an amount that is easily achievable in the gastrointestinal tract after berries consumption. The mRNA expression levels of Cox-2 and IL-6 were reduced consistently (more than 30%) by extracts of ‘Jumbo’ and ‘Black Satin’ blackberries. Strawberry extracts showed high reduction in mRNA expression levels of IL-6 (more than 65%) and exhibited moderate reduction in mRNA expression of Cox-2 (more than 35%). The latter behavior mirrors the intracellular ROS production of the LPS stimulated RAW 264.7 macrophages after the treatment with blackberry ‘Black Satin’ and ‘Jumbo’, and strawberry ‘Camarosa’ extracts, suggesting that phytochemicals from these fruits may play a role in the health maintenance by reducing oxidative stress. On the other hand, effective inhibition in the gene expression of IL-1β and iNOS was not observed by any of blackberry and strawberry extracts. However, suppression in the NO production in the activated macrophages among 5–25% was observed by ‘Jumbo’ and ‘Black Satin’ blackberry extracts and ‘Camarosa’ strawberry extracts, suggesting a higher NO suppression property by phytochemicals of these fruits. All these results suggest the potential beneficial effects of studied berries as functional foods with antioxidant and anti-inflammatory roles. Moreover, the underlying role of phytochemicals from these fruits in the protection of inflammatory process will deserve to be further explored.

Keywords: cyclooxygenase-2, functional foods, interleukin-6, reactive oxygen species

Procedia PDF Downloads 226
480 Online Augmented Reality Mathematics Application

Authors: Farhaz Amyn Rajabali, Collins Odour

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Mathematics has been there for over 4000 years and has been one of the very first educational topics explored by human civilization. Throughout the years, it has become a complex study and has derived so many other subjects. With advancements in ICT, most of the computation in mathematics is done using powerful computers. In many different countries, the children in primary and secondary schools face difficulties in learning mathematics, and this has many reasons behind it, one being the students don’t engage much with the mathematical concepts hence failing to understand them deeply. The objective of this system is to help the students understand this mathematical concept interactively, which in return will encourage the love for learning and increase thorough understanding of many concepts. Research was conducted among a group of samples and about 50% of respondents replied that they had never used an augmented reality application before. This means that the chances for this system to be accepted in the market are high due to its innovative idea. Around 60% of people did recommend the use of this system to learn mathematics. The study also showed several challenges in an educational system, including but not limited to lack of resources which was chosen by 30% of respondents, the challenge to read from textbooks (34.6%) and how hard it is to visualize concepts (46.2%). The survey question asked what benefits the users see using augmented reality to learn mathematics. The responses that were picked the most were increased student engagement and using real-world examples to understand concepts, both being 65.4% and followed by easy access to learning material at 61.5%, and increased knowledge retention at 50%. This shows that there are plenty of issues with an education system that can be addressed by software applications; now that the newer generation is so enthusiastic about electronic devices, it can actually be used to deliver good knowledge and skills to the upcoming students and mitigate most of the challenges faced currently. The study concludes that the implementation of the system is a best practice for the educational system especially leveraging a new technology that has the ability to attract the attention of many young students and use it to deliver information. It will also give rise to awareness of new technology and on multiple ways it can be implemented. Addressing the educational sector in developing countries using information technology is an imperative task since these kids studying now is the future of the country and will use what they learn and understand during their childhood will help them to make decisions about their lives in the future which will not only affect them personally but also affect the whole society in general.

Keywords: AR, mathematics, system development, augmented reality

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479 The Connection Between the Semiotic Theatrical System and the Aesthetic Perception

Authors: Păcurar Diana Istina

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The indissoluble link between aesthetics and semiotics, the harmonization and semiotic understanding of the interactions between the viewer and the object being looked at, are the basis of the practical demonstration of the importance of aesthetic perception within the theater performance. The design of a theater performance includes several structures, some considered from the beginning, art forms (i.e., the text), others being represented by simple, common objects (e.g., scenographic elements), which, if reunited, can trigger a certain aesthetic perception. The audience is delivered, by the team involved in the performance, a series of auditory and visual signs with which they interact. It is necessary to explain some notions about the physiological support of the transformation of different types of stimuli at the level of the cerebral hemispheres. The cortex considered the superior integration center of extransecal and entanged stimuli, permanently processes the information received, but even if it is delivered at a constant rate, the generated response is individualized and is conditioned by a number of factors. Each changing situation represents a new opportunity for the viewer to cope with, developing feelings of different intensities that influence the generation of meanings and, therefore, the management of interactions. In this sense, aesthetic perception depends on the detection of the “correctness” of signs, the forms of which are associated with an aesthetic property. Fairness and aesthetic properties can have positive or negative values. Evaluating the emotions that generate judgment and implicitly aesthetic perception, whether we refer to visual emotions or auditory emotions, involves the integration of three areas of interest: Valence, arousal and context control. In this context, superior human cognitive processes, memory, interpretation, learning, attribution of meanings, etc., help trigger the mechanism of anticipation and, no less important, the identification of error. This ability to locate a short circuit produced in a series of successive events is fundamental in the process of forming an aesthetic perception. Our main purpose in this research is to investigate the possible conditions under which aesthetic perception and its minimum content are generated by all these structures and, in particular, by interactions with forms that are not commonly considered aesthetic forms. In order to demonstrate the quantitative and qualitative importance of the categories of signs used to construct a code for reading a certain message, but also to emphasize the importance of the order of using these indices, we have structured a mathematical analysis that has at its core the analysis of the percentage of signs used in a theater performance.

Keywords: semiology, aesthetics, theatre semiotics, theatre performance, structure, aesthetic perception

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478 Physical, Chemical and Mechanical Properties of Different Varieties of Jatropha curcas Cultivated in Pakistan

Authors: Mehmood Ali, Attaullah Khan, Md. Abul Kalam

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Petroleum crude oil reserves are going to deplete in future due to the consumption of fossil fuels in transportation and energy generating sector. Thus, increasing the fossil fuel prices and also causing environmental degradation issues such as climate change and global warming due to air pollution. Therefore, to tackle these issues the environmentally friendly fuels are the potential substitute with lower emissions of toxic gases. A non-edible vegetable oilseed crop, Jatropha curcas, from different origins such as Malaysia, Thailand and India were cultivated in Pakistan. The harvested seeds physical, chemical and mechanical properties were measured, having an influence on the post-harvesting machines design parameters for dehulling, storing bins, drying, oil extraction from seeds with a screw expeller and in-situ transesterification reaction to produce biodiesel fuel. The seed variety from Thailand was found better in comparison of its properties with other varieties from Malaysia and India. The seed yield from these three varieties i.e. Malaysia, Thailand and India were 829, 943 and 735 kg/ acre/ year respectively. While the oil extraction yield from Thailand variety seed was found higher (i.e. 32.61 % by wt.) as compared to other two varieties from Malaysia and India were 27.96 and 24.96 % by wt respectively. The physical properties investigated showed the geometric mean diameter of seeds from three varieties Malaysia, Thailand and India were 11.350, 10.505 and 11.324 mm, while the sphericity of seeds were found 0.656, 0.664 and 0.655. The bulk densities of the powdered seeds from three varieties Malaysia, Thailand and India, were found as 0.9697, 0.9932 and 0.9601 g/cm³ and % passing was obtained with sieve test were 78.7, 87.1 and 79.3 respectively. The densities of the extracted oil from three varieties Malaysia, Thailand and India were found 0.902, 0.898 and 0.902 g/ mL with corresponding kinematic viscosities 54.50, 49.18 and 48.16 mm2/sec respectively. The higher heating values (HHV) of extracted oil from Malaysia, Thailand and India seed varieties were measured as 40.29, 36.41 and 34.27 MJ/ kg, while the HHV of de-oiled cake from these varieties were 21.23, 20.78 and 17.31 MJ/kg respectively. The de-oiled cake can be used as compost with nutrients and carbon content to enhance soil fertility to grow future Jatropha curcas oil seed crops and also can be used as a fuel for heating and cooking purpose. Moreover, the mechanical parameter micro Vickers hardness of Malaysia seed was found lowest 16.30 HV measured with seed in a horizontal position to the loading in comparison to other two varieties as 25.2 and 18.7 HV from Thailand and India respectively. The fatty acid composition of three varieties of seed oil showed the presence of C8-C22, required to produce good quality biodiesel fuel. In terms of physicochemical properties of seeds and its extracted oil, the variety from Thailand was found better as compared to the other two varieties.

Keywords: biodiesel, Jatropha curcas, mechanical property, physico-chemical properties

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477 Thin Film Thermoelectric Generator with Flexible Phase Change Material-Based Heatsink

Authors: Wu Peiqin

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Flexible thermoelectric devices are light and flexible, which can be in close contact with any shape of heat source surfaces to minimize heat loss and achieve efficient energy conversion. Among the wide application fields, energy harvesting via flexible thermoelectric generators can adapt to a variety of curved heat sources (such as human body, circular tubes, and surfaces of different shapes) and can drive low-power electronic devices, exhibiting one of the most promising technologies in self-powered systems. The heat flux along the cross-section of the flexible thin-film generator is limited by the thickness, so the temperature difference decreases during the generation process, and the output power is low. At present, most of the heat flow directions of the thin film thermoelectric generator are along the thin-film plane; however, this method is not suitable for attaching to the human body surface to generate electricity. In order to make the film generator more suitable for thermoelectric generation, it is necessary to apply a flexible heatsink on the air sides with the film to maintain the temperature difference. In this paper, Bismuth telluride thermoelectric paste was deposited on polyimide flexible substrate by a screen printing method, and the flexible thermoelectric film was formed after drying. There are ten pairs of thermoelectric legs. The size of the thermoelectric leg is 20 x 2 x 0.1 mm, and adjacent thermoelectric legs are spaced 2 mm apart. A phase change material-based flexible heatsink was designed and fabricated. The flexible heatsink consists of n-octadecane, polystyrene, and expanded graphite. N-octadecane was used as the thermal storage material, polystyrene as the supporting material, and expanded graphite as the thermally conductive additive. The thickness of the flexible phase change material-based heatsink is 2mm. A thermoelectric performance testing platform was built, and its output performance was tested. The results show that the system can generate an open-circuit output voltage of 3.89 mV at a temperature difference of 10K, which is higher than the generator without a heatsink. Therefore, the flexible heatsink can increase the temperature difference between the two ends of the film and improve the output performance of the flexible film generator. This result promotes the application of the film thermoelectric generator in collecting human heat for power generation.

Keywords: flexible thermoelectric generator, screen printing, PCM, flexible heatsink

Procedia PDF Downloads 90
476 Library Outreach After COVID: Making the Case for In-Person Library Visits

Authors: Lucas Berrini

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Academic libraries have always struggled with engaging with students and faculty. Striking the balance between what the community needs and what the library can afford has also been a point of contention for libraries. As academia begins to return to a new normal after COVID, library staff are rethinking how remind patrons that the library is open and ready for business. NC Wesleyan, a small liberal arts school in eastern North Carolina, decided to be proactive and reach out to the academic community. After shutting down in 2020 for COVID, the campus library saw a marked decrease in in-person attendance. For a small school whose operational budget was tied directly to tuition payments, it was imperative for the library to remind faculty and staff that they were open for business. At the beginning of the Summer 2022 term and continuing into the fall, the reference team created a marketing plan using email, physical meetings, and virtual events targeted at students and faculty as well as community members who utilized the facilities prior to COVID. The email blasts were gentle reminders that the building was open and available for use The target audiences were the community at large. Several of the emails contained reminders of previous events in the library that were student centered. The next phase of the email campaign centers on reminding the community about the libraries physical and electronic resources, including the makerspace lab. Language will indicate that student voices are needed, and a QR code is included for students to leave feedback as to what they want to see in the library. The final phase of the email blasts were faculty focused and invited them to connect with library reference staff for an in-person consultation on their research needs. While this phase is ongoing, the response has been positive, and staff are compiling data in hopes of working with administration to implement some of the requested services and materials. These email blasts will be followed up by in-person meetings with faculty and students who responded to the QR codes. This research is ongoing. This type of targeted outreach is new for Wesleyan. It is the hope of the library that by the end of Fall 2022, there will be a plan in place to address the needs and concerns of the students and faculty. Furthermore, the staff hopes to create a new sense of community for the students and staff of the university.

Keywords: academic, education, libraries, outreach

Procedia PDF Downloads 81
475 Association between Anemia and Maternal Depression during Pregnancy: Systematic Review

Authors: Gebeyaw Molla Wondim, Damen Haile Mariam, Wubegzier Mekonnen, Catherine Arsenault

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Introduction: Maternal depression is a common psychological disorder that mostly occurs during pregnancy and after childbirth. It affects approximately one in four women worldwide. There is inconsistent evidence regarding the association between anemia and maternal depression. The objective of this systematic review was to examine the association between anemia and depression during pregnancy. Method: A comprehensive search of articles published before March 8, 2024, was conducted in seven databases such as PubMed, Scopus, Web of Science, PsycINFO, CINAHL, Cochrane Library, and Google Scholar. The Boolean operators “AND” or “OR” and “NOT” were used to connect the MeSH terms and keywords. Rayyan software was used to screen articles for final retrieval, and the PRISMA diagram was used to show the article selection process. Data extraction and risk bias assessment were done by two reviewers independently. JBI critical appraisal tool was used to assess the methodological quality of the retrieved articles. Heterogenicity was assessed through visual inspection of the extracted result, and narrative analysis was used to synthesize the result. Result: A total of 2,413 articles were obtained from seven electronic databases. Among these articles, a total of 2,398 were removed due to duplication (702 articles), by title and abstract selection criteria (1,678 articles), and by full-text review (18 articles). Finally, in this systematic review, 15 articles with a total of 628,781 pregnant women were included: seven articles were cohort studies, two were case-control, and six studies were cross-sectional. All included studies were published between 2013 and 2022. Studies conducted in the United States, South Korea, Finland, and one in South India found no significant association between anemia and maternal depression during pregnancy. On the other hand, studies conducted in Australia, Canada, Finland, Israel, Turkey, Vietnam, Ethiopia, and South India showed a significant association between anemia and depression during pregnancy. Conclusion: The overall finding of the systematic review shows the burden of anemia and antenatal depression is much higher among pregnant women in developing countries. Around three-fourths of the studies show that anemia is positively associated with antenatal depression. Almost all studies conducted in LMICs show anemia positively associated with antenatal depression.

Keywords: pregnant, women, anemia, depression

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474 Seal and Heal Miracle Ointment: Effects of Cryopreserved and Lyophilized Amniotic Membrane on Experimentally Induced Diabetic Balb/C Mice

Authors: Elizalde D. Bana

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Healing restores continuity and form through cell replication; hence, conserving structural integrity. In response to the worldwide pressing problem of chronic wounds in the healthcare delivery system, the researcher aims to provide effective intervention to preserve the structural integrity of the person. The wound healing effects of cryopreserved and lyophilized amniotic membrane (AM) of a term fetus embedded into two (2) concentrations (1.5 % and 1.0 %) of absorption-based ointment has been evaluated in vivo using the excision wound healing model 1x1 cm size. The total protein concentration in full term fetus was determined by the Biuret and Bradford methods, which are based on UV-visible spectroscopy. The percentages of protein presence in 9.5 mg (Mass total sample) of Amniotic membrane ranges between 14.77 – 14.46 % in Bradford method, while slightly lower to 13.78 – 13.80 % concentration in Biuret method, respectively. Bradford method evidently showed higher sensitivity for proteins than Biuret test. Overall, the amniotic membrane is composed principally of proteins in which a copious amount of literature substantially proved its healing abilities. After which, an area of 1 cm by 1 cm skin tissue was excised to its full thickness from the dorsolateral aspect of the isogenic mice and was applied twice a day with the ointment formulation having two (2) concentrations for the diabetic group and non-diabetic group. The wounds of each animal were left undressed and its area was measured every other day by a standard measurement formula from day 2,4,6,8,10,12 and 14. By the 14th day, the ointment containing 1.5 % of AM in absorption-based ointment applied to non-diabetic and diabetic group showed 100 % healing. The wound areas in the animals treated with the standard antibiotic, Mupirocin Ointment (Brand X) showed a 100% healing by the 14th day but with traces of scars, indicating that AM prepared from cryopreservation and lyophilization, at that given concentration, had a better wound healing property than the standard antibiotic. Four (4) multivariate tests were used which showed a significant interaction between days and treatments, meaning that the ointments prepared in two differing concentrations and induced in different groups of the mice had a significant effect on the percent of contraction over time. Furthermore, the evaluations of its effectiveness to wound healing were all significant although in differing degrees. It is observed that the higher the concentrations of amniotic membrane, the more effective are the results.

Keywords: wounds, healing, amniotic membrane ointments, biomedical, stem cell

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473 Exploratory Case Study: Judicial Discretion and Political Statements Transforming the Actions of the Commissioner for the South African Revenue Service

Authors: Werner Roux Uys

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The Commissioner for the South African Revenue Service (SARS) holds a high position of trust in South African society and a lack of trust by taxpayers in the Commissioner’s actions or conduct could compromise SARS’ management of public finances. Tax morality – which is implicit in the social contract between taxpayers and the state – includes distinct phenomena that can cause a breakdown if there is a perceived lack of action on the part of the Commissioner to ensure public finances are kept safe. To promote tax morality, the Commissioner must support the judiciary in the exercise of its discretion to punish fraudulent tax activities and corrupt tax practices. For several years the political meddling in the Commissioner’s actions and conduct have caused perceived abuse of power at SARS, and taxpayers believed their hard-earned income paid over to SARS would be fruitless and wasteful expenditure. The purpose of this article is to identify and analyse previous decisions held by the South African judiciary regarding the Commissioner’s actions and conduct in tax matters, as well as consider important political statements and newspaper bulletins for the purpose of this research. The study applies a qualitative research approach and exploratory case study technique. Keywords were selected and inserted in the LexisNexis electronic database to systematically identify applicable case law where the ratio decidendi of the court referred to the actions and/or conduct of the Commissioner. Specific real-life statements, including political statements and newspaper bulletins, were selected to support the topic at hand. The purpose of the study is to educate the public about the perceptions that have transformed taxpayers’ behaviour towards the Commissioner for SARS since South Africa’s fledgling constitutional democracy was inaugurated in 1994. The study adds to the literature by identifying key characteristics or distinct phenomena regarding the actions and conduct of the Commissioner affecting taxpayers’ behaviour, including discretionary decision-making. From the findings, it emerged that SARS must abide by its (own) laws and that there is a need to educate not only South African taxpayers about tax morality, but also the public in general.

Keywords: commissioner, SARS, action and conduct, judiciary, discretionry, decsion-making

Procedia PDF Downloads 57
472 Time to Second Line Treatment Initiation Among Drug-Resistant Tuberculosis Patients in Nepal

Authors: Shraddha Acharya, Sharad Kumar Sharma, Ratna Bhattarai, Bhagwan Maharjan, Deepak Dahal, Serpahine Kaminsa

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Background: Drug-resistant (DR) tuberculosis (TB) continues to be a threat in Nepal, with an estimated 2800 new cases every year. The treatment of DR-TB with second line TB drugs is complex and takes longer time with comparatively lower treatment success rate than drug-susceptible TB. Delay in treatment initiation for DR-TB patients might further result in unfavorable treatment outcomes and increased transmission. This study thus aims to determine median time taken to initiate second-line treatment among Rifampicin Resistant (RR) diagnosed TB patients and to assess the proportion of treatment delays among various type of DR-TB cases. Method: A retrospective cohort study was done using national routine electronic data (DRTB and TB Laboratory Patient Tracking System-DHIS2) on drug resistant tuberculosis patients between January 2020 and December 2022. The time taken for treatment initiation was computed as– days from first diagnosis as RR TB through Xpert MTB/Rif test to enrollment on second-line treatment. The treatment delay (>7 days after diagnosis) was calculated. Results: Among total RR TB cases (N=954) diagnosed via Xpert nationwide, 61.4% were enrolled under shorter-treatment regimen (STR), 33.0% under longer treatment regimen (LTR), 5.1% for Pre-extensively drug resistant TB (Pre-XDR) and 0.4% for Extensively drug resistant TB (XDR) treatment. Among these cases, it was found that the median time from diagnosis to treatment initiation was 6 days (IQR:2-15.8). The median time was 5 days (IQR:2.0-13.3) among STR, 6 days (IQR:3.0-15.0) among LTR, 30 days (IQR:5.5-66.8) among Pre-XDR and 4 days (IQR:2.5-9.0) among XDR TB cases. The overall treatment delay (>7 days after diagnosis) was observed in 42.4% of the patients, among which, cases enrolled under Pre-XDR contributed substantially to treatment delay (72.0%), followed by LTR (43.6%), STR (39.1%) and XDR (33.3%). Conclusion: Timely diagnosis and prompt treatment initiation remain fundamental focus of the National TB program. The findings of the study, however suggest gaps in timeliness of treatment initiation for the drug-resistant TB patients, which could bring adverse treatment outcomes. Moreover, there is an alarming delay in second line treatment initiation for the Pre-XDR TB patients. Therefore, this study generates evidence to identify existing gaps in treatment initiation and highlights need for formulating specific policies and intervention in creating effective linkage between the RR TB diagnosis and enrollment on second line TB treatment with intensified efforts from health providers for follow-ups and expansion of more decentralized, adequate, and accessible diagnostic and treatment services for DR-TB, especially Pre-XDR TB cases, due to the observed long treatment delays.

Keywords: drug-resistant, tuberculosis, treatment initiation, Nepal, treatment delay

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471 Effective Doping Engineering of Na₃V₂(PO₄)₂F₃ as a High-Performance Cathode Material for Sodium-Ion Batteries

Authors: Ramon Alberto Paredes Camacho, Li Lu

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Sustainable batteries are possible through the development of cheaper and greener alternatives whose most feasible option is epitomized by Sodium-Ion Batteries (SIB). Na₃V₂(PO₄)₂F₃ (NVPF) an important member of the Na-superionic-conductor (NASICON) materials, has recently been in the spotlight due to its interesting electrochemical properties when used as cathode namely, high specific capacity of 128 mA h g-¹, high energy density of 507 W h Kg-¹, increased working potential at which vanadium redox couples can be activated (with an average value around 3.9 V), and small volume variation of less than 2%. These traits grant NVPF an excellent perspective as a cathode material for the next generation of sodium batteries. Unfortunately, because of its low inherent electrical conductivity and a high energy barrier that impedes the mobilization of all the available Na ions per formula, the overall electrochemical performance suffers substantial degradation, finally obstructing its industrial use. Many approaches have been developed to remediate these issues where nanostructural design, carbon coating, and ion doping are the most effective ones. This investigation is focused on enhancing the electrochemical response of NVPF by doping metal ions in the crystal lattice, substituting vanadium atoms. A facile sol-gel process is employed, with citric acid as the chelator and the carbon source. The optimized conditions circumvent fluorine sublimation, ratifying the material’s purity. One of the reasons behind the large ionic improvement is the attraction of extra Na ions into the crystalline structure due to a charge imbalance produced by the valence of the doped ions (+2), which is lower than the one of vanadium (+3). Superior stability (higher than 90% at a current density of 20C) and capacity retention at an extremely high current density of 50C are demonstrated by our doped NVPF. This material continues to retain high capacity values at low and high temperatures. In addition, full cell NVPF//Hard Carbon shows capacity values and high stability at -20 and 60ºC. Our doping strategy proves to significantly increase the ionic and electronic conductivity of NVPF even at extreme conditions, delivering outstanding electrochemical performance and paving the way for advanced high-potential cathode materials.

Keywords: sodium-ion batteries, cathode materials, NASICON, Na3V2(PO4)2F3, Ion doping

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470 An Audit of the Diagnosis of Asthma in Children in Primary Care and the Emergency Department

Authors: Abhishek Oswal

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Background: Inconsistencies between the guidelines for childhood asthma can pose a diagnostic challenge to clinicians. NICE guidelines are the most commonly followed guidelines in primary care in the UK; they state that to be diagnosed with asthma, a child must be more than 5 years old and must have objective evidence of the disease. When diagnoses are coded in general practice (GP), these guidelines may be superseded by communications from secondary care. Hence it is imperative that diagnoses are correct, as per up to date guidelines and evidence, as this affects follow up and management both in primary and secondary care. Methods: A snapshot audit at a general practice surgery was undertaken of children (less than 16 years old) with a coded diagnosis of 'asthma', to review the age at diagnosis and whether any objective evidence of asthma was documented at diagnosis. 50 cases of asthma in children presenting to the emergency department (ED) were then audited to review the age at presentation, whether there was evidence of previous asthma diagnosis and whether the patient was discharged from ED. A repeat audit is planned in ED this winter. Results: In a GP surgery, there were 83 coded cases of asthma in children. 51 children (61%) were diagnosed under 5, with 9 children (11%) who had objective evidence of asthma documented at diagnosis. In ED, 50 cases were collected, of which 4 were excluded as they were referred to the other services, or for incorrect coding. Of the 46 remaining, 27 diagnoses confirmed to NICE guidelines (59%). 33 children (72%) were discharged from ED. Discussion: The most likely reason for the apparent low rate of a correct diagnosis is the significant challenge of obtaining objective evidence of asthma in children. There were a number of patients who were diagnosed from secondary care services and then coded as 'asthma' in GP, without having objective documented evidence. The electronic patient record (EPR) system used in our emergency department (ED) did not allow coding of 'suspected diagnosis' or of 'viral induced wheeze'. This may have led to incorrect diagnoses coded in primary care, of children who had no confirmed diagnosis of asthma. We look forward to the re-audit, as the EPR system has been updated to allow suspected diagnoses. In contrast to the NICE guidelines used here, British Thoracic Society (BTS) guidelines allow for a trial of treatment and subsequent confirmation of diagnosis without objective evidence. It is possible that some of the cases which have been classified as incorrect in this audit may still meet other guidelines. Conclusion: The diagnosis of asthma in children is challenging. Incorrect diagnoses may be related to clinical pressures and the provision of services to allow compliance with NICE guidelines. Consensus statements between the various groups would also aid the decision-making process and diagnostic dilemmas that clinicians face, to allow more consistent care of the patient.

Keywords: asthma, diagnosis, primary care, emergency department, guidelines, audit

Procedia PDF Downloads 132
469 Septin 11, Cytoskeletal Protein Involved in the Regulation of Lipid Metabolism in Adipocytes

Authors: Natalia Moreno-Castellanos, Amaia Rodriguez, Gema Frühbeck

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Introduction: In adipocytes, the cytoskeleton undergoes important expression and distribution in adipocytes rearrangements during adipogenesis and in obesity. Indeed, a role for these proteins in the regulation of adipocyte differentiation and response to insulin has been demonstrated. Recently, septins have been considered as new components of the cytoskeletal network that interact with other cytoskeletal elements (actin and tubulin) profoundly modifying their dynamics. However, these proteins have not been characterized as yet in adipose tissue. In this work, were examined the cellular, molecular and functional features of a member of this family, septin 11 (SEPT11), in adipocytes and evaluated the impact of obesity on the expression of this protein in human adipose tissue. Methods: Adipose gene and protein expression levels of SEPT11 were analysed in human samples. SEPT11 distribution was evaluated by immunocytochemistry, electronic microscopy, and subcellular fractionation techniques. GST-pull down, immunoprecipitation and a Yeast-Two Hybrid (Y2H) screening were used to identify the SEPT11 interactome. Gene silencing was employed to assess the role of SEPT11 in the regulation of insulin signaling and lipid metabolism in adipocytes. Results: SEPT11 is expressed in human adipocytes, and its levels increased in both omental and subcutaneous adipose tissue in obesity, with SEPT11 mRNA content positively correlating with parameters of insulin resistance in subcutaneous fat. In non-stimulated adipocytes, SEPT11 immunoreactivity showed a ring-like distribution at the cell surface and associated to caveolae. Biochemical analyses showed that SEPT11 interacted with the main component of caveolae, caveolin-1 (CAV1) as well as with the fatty acid-binding protein, FABP5. Notably, the three proteins redistributed and co-localized at the surface of lipid droplets upon exposure of adipocytes to oleate. In this line, SEPT11 silencing in 3T3-L1 adipocytes impaired insulin signaling and decreased insulin-induced lipogenesis. Conclusions: Those findings demonstrate that SEPT11 is a novel component of the adipocyte cytoskeleton that plays an important role in the regulation of lipid traffic, metabolism and can thus represent a potential biomarker of insulin resistance in obesity in adipocytes through its interaction with both CAV1 and FABP5.

Keywords: caveolae, lipid metabolism, obesity, septins

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468 Floods Hazards and Emergency Respond in Negara Brunei Darussalam

Authors: Hj Mohd Sidek bin Hj Mohd Yusof

Abstract:

More than 1.5 billion people around the world are adversely affected by floods. Floods account for about a third of all natural catastrophes, cause more than half of all fatalities and are responsible for a third of overall economic loss around the world. Giving advanced warning of impending disasters can reduce or even avoid the number of deaths, social and economic hardships that are so commonly reported after the event. Integrated catchment management recognizes that it is not practical or viable to provide structural measures that will keep floodwater away from the community and their property. Non-structural measures are therefore required to assist the community to cope when flooding occurs which exceeds the capacity of the structural measures. Non-structural measures may need to be used to influence the way land is used or buildings are constructed, or they may be used to improve the community’s preparedness and response to flooding. The development and implementation of non-structural measures may be guided and encouraged by policy and legislation, or through voluntary action by the community based on knowledge gained from public education programs. There is a range of non-structural measures that can be used for flood hazard mitigation which can be the use measures includes policies and rules applied by government to regulate the kinds of activities that are carried out in various flood-prone areas, including minimum floor levels and the type of development approved. Voluntary actions taken by the authorities and by the community living and working on the flood plain to lessen flooding effects on themselves and their properties including monitoring land use changes, monitoring and investigating the effects of bush / forest clearing in the catchment and providing relevant flood related information to the community. Response modification measures may include: flood warning system, flood education, community awareness and readiness, evacuation arrangements and recovery plan. A Civil Defense Emergency Management needs to be established for Brunei Darussalam in order to plan, co-ordinate and undertake flood emergency management. This responsibility may be taken by the Ministry of Home Affairs, Brunei Darussalam who is already responsible for Fire Fighting and Rescue services. Several pieces of legislation and planning instruments are in place to assist flood management, particularly: flood warning system, flood education Community awareness and readiness, evacuation arrangements and recovery plan.

Keywords: RTB, radio television brunei, DDMC, district disaster management center, FIR, flood incidence report, PWD, public works department

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467 Recovering Copper From Tailing and E-Waste to Create Copper Nanoparticles with Antimicrobial Properties

Authors: Erico R. Carmona, Lucas Hernandez-Saravia, Aliro Villacorta, Felipe Carevic

Abstract:

Tailings and electronic waste (e-waste) are an important source of global contamination. Chile is one of Organisation for Economic Co-operation and Development (OECD) member countries that least recycled this kind of industrial waste, reaching only 3% of the total. Tailings and e-waste recycling offers a valuable tool to minimize the increasing accumulation of waste, supplement the scarcity of some raw materials and to obtain economic benefits through the commercialization of these. It should be noted that this type of industrial waste is an important source of valuable metals, such as copper, which allow generating new business and added value through its transformation into new materials with advanced physical and biological properties. In this sense, the development of nanotechnology has led to the creation of nanomaterials with multiple applications given their unique physicochemical properties. Among others, copper nanoparticles (CuNPs) have gained great interest due to their optical, catalytic, conductive properties, and particularly because of their broad-spectrum antimicrobial activity. There are different synthesis methods of copper nanoparticles; however, green synthesis is one of the most promising methodologies, since it is simple, low-cost, ecological, and generates stable nanoparticles, which makes it a promising methodology for scaling up. Currently, there are few initiatives that involve the development of methods for the recovery and transformation of copper from waste to produce nanoparticles with new properties and better technological benefits. Thus, the objective of this work is to show preliminary data about the develop a sustainable transformation process of tailings and e-waste that allows obtaining a copper-based nanotechnological product with potential antimicrobial applications. For this, samples of tailings and e-waste collected from Tarapacá and Antofagasta region of northern Chile were used to recover copper through efficient, ecological, and low-cost alkaline hydrometallurgical treatments, which to allow obtaining copper with a high degree of purity. On the other hand, the transformation process from recycled copper to a nanomaterial was carried out through a green synthesis approach by using vegetal organic residue extracts that allows obtaining CuNPs following methodologies previously reported by authors. Initial physical characterization with UV-Vis, FTIR, AFM, and TEM methodologies will be reported for CuNPs synthesized.

Keywords: nanomaterials, industrial waste, chile, recycling

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466 Engineering the Topological Insulator Structures for Terahertz Detectors

Authors: M. Marchewka

Abstract:

The article is devoted to the possible optical transitions in double quantum wells system based on HgTe/HgCd(Mn)Te heterostructures. Such structures can find applications as detectors and sources of radiation in the terahertz range. The Double Quantum Wells (DQW) systems consist of two QWs separated by the transparent for electrons barrier. Such systems look promising from the point of view of the additional degrees of freedom. In the case of the topological insulator in about 6.4nm wide HgTe QW or strained 3D HgTe films at the interfaces, the topologically protected surface states appear at the interfaces/surfaces. Electrons in those edge states move along the interfaces/surfaces without backscattering due to time-reversal symmetry. Combination of the topological properties, which was already verified by the experimental way, together with the very well know properties of the DQWs, can be very interesting from the applications point of view, especially in the THz area. It is important that at the present stage, the technology makes it possible to create high-quality structures of this type, and intensive experimental and theoretical studies of their properties are already underway. The idea presented in this paper is based on the eight-band KP model, including the additional terms related to the structural inversion asymmetry, interfaces inversion asymmetry, the influence of the magnetically content, and the uniaxial strain describe the full pictures of the possible real structure. All of this term, together with the external electric field, can be sources of breaking symmetry in investigated materials. Using the 8 band KP model, we investigated the electronic shape structure with and without magnetic field from the application point of view as a THz detector in a small magnetic field (below 2T). We believe that such structures are the way to get the tunable topological insulators and the multilayer topological insulator. Using the one-dimensional electrons at the topologically protected interface states as fast and collision-free signal carriers as charge and signal carriers, the detection of the optical signal should be fast, which is very important in the high-resolution detection of signals in the THz range. The proposed engineering of the investigated structures is now one of the important steps on the way to get the proper structures with predicted properties.

Keywords: topological insulator, THz spectroscopy, KP model, II-VI compounds

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