Search results for: shape evolution
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3950

Search results for: shape evolution

1100 Gap Formation into Bulk InSb Crystals Grown by the VDS Technique Revealing Enhancement in the Transport Properties

Authors: Dattatray Gadkari, Dilip Maske, Manisha Joshi, Rashmi Choudhari, Brij Mohan Arora

Abstract:

The vertical directional solidification (VDS) technique has been applied to the growth of bulk InSb crystals. The concept of practical stability is applied to the case of detached bulk crystal growth on earth in a simplified design. By optimization of the set up and growth parameters, 32 ingots of 65-75 mm in length and 10-22 mm in diameter have been grown. The results indicate that the wetting angle of the melt on the ampoule wall and the pressure difference across the interface are the crucial factors effecting the meniscus shape and stability. Taking into account both heat transfer and capillarity, it is demonstrated that the process is stable in case of convex menisci (seen from melt), provided that pressure fluctuations remain in a stable range. During the crystal growth process, it is necessary to keep a relationship between the rate of the difference pressure controls and the solidification to maintain the width of gas gap. It is concluded that practical stability gives valuable knowledge of the dynamics and could be usefully applied to other crystal growth processes, especially those involving capillary shaping. Optoelectronic properties were investigated in relation to the type of solidification attached and detached ingots growth. These samples, room temperature physical properties such as Hall mobility, FTIR, Raman spectroscopy and microhardness achieved for antimonide samples grown by VDS technique have shown the highest values gained till at this time. These results reveal that these crystals can be used to produce InSb with high mobility for device applications.

Keywords: alloys, electronic materials, semiconductors, crystal growth, solidification, etching, optical microscopy, crystal structure, defects, Hall effect

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1099 Sustainability and Cultural Preservation: Lessons from the Tourism Industry in Bali and Guam

Authors: Briante Barretto, Haley Carreon, Anesha-Maelene Ignacio

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This research paper explores the dynamic process of cultural resilience within the context of the modern tourism of two traditional island communities (Bali, Indonesia and Guam, Micronesia). It asks the question: How do indigenous people hold on to their foundational values that define their culture while moving forward in the modern world? Both Bali and Guam serve as famous destinations for tourists from all over the world, with millions of visitors on an annual basis. Both are continually being shaped in profound ways by the forces of modernity through globalization. And both are demonstrating cultural resilience while striving to find creative ways to sustain, preserve and strengthen their values and traditions within the context of a thriving modern tourist economy. This research paper, drawing on ethnographic methodologies, and in particular participant observation and in-depth interviews, explores the many challenges both communities face and the strategies and approaches they are learning to employ that help promote sustainable tourism while contributing to cultural preservation. Drawing on the insights gained from field work in both island communities, as well as the growing literature in this field study, the paper posits important lessons that can guide and inform indigenous communities that are being drawn into the global tourism market. One powerful idea emerges in the research and one that seems to guide and shape tourism policy both indigenous communities - that this current generation should be thought of as the ancestors of future generations, and thus they have a weighty responsibility to continue to learn and strive to sustain and preserve their cultures and traditions, their natural environments, and spiritual foundations for the future.

Keywords: bali, culture, environment, guam, tourism, values

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1098 Effects of Duct Geometry, Thickness and Types of Liners on Transmission Loss for Absorptive Silencers

Authors: M. Kashfi, K. Jahani

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Sound attenuation in absorptive silencers has been analyzed in this paper. The structure of such devices is as follows. When the rigid duct of an expansion chamber has been lined by a packed absorptive material under a perforated membrane, incident sound waves will be dissipated by the absorptive liners. This kind of silencer, usually are applicable for medium to high frequency ranges. Several conditions for different absorptive materials, variety in their thicknesses, and different shapes of the expansion chambers have been studied in this paper. Also, graphs of sound attenuation have been compared between empty expansion chamber and duct of silencer with applying liner. Plane waves have been assumed in inlet and outlet regions of the silencer. Presented results that have been achieved by applying finite element method (FEM), have shown the dependence of the sound attenuation spectrum to flow resistivity and the thicknesses of the absorptive materials, and geometries of the cross section (configuration of the silencer). As flow resistivity and thickness of absorptive materials increase, sound attenuation improves. In this paper, diagrams of the transmission loss (TL) for absorptive silencers in five different cross sections (rectangle, circle, ellipse, square, and rounded rectangle as the main geometry) have been presented. Also, TL graphs for silencers using different absorptive material (glass wool, wood fiber, and kind of spongy materials) as liner with three different thicknesses of 5 mm, 15 mm, and 30 mm for glass wool liner have been exhibited. At first, the effect of substances of the absorptive materials with the specific flow resistivity and densities on the TL spectrum, then the effect of the thicknesses of the glass wool, and at last the efficacy of the shape of the cross section of the silencer have been investigated.

Keywords: transmission loss, absorptive material, flow resistivity, thickness, frequency

Procedia PDF Downloads 244
1097 Gender and Language: Exploring Sociolinguistic Differences

Authors: Marvelyn F. Carolino, Charlene R. Cunanan, Gellien Faith O. Masongsong, Berlinda A. Ofrecio

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This study delves into the language usage differences among men, women, and individuals with other gender preferences. It specifically centers on the sociolinguistic aspects within the English majors at the College of Education of Rizal Technological University-Pasig, spanning from the first-year to fourth-year levels. The researchers employed a triangulation approach for data collection, utilizing a validated self-made questionnaire, interviews, and observations. The results revealed that language usage among different genders is influenced by a combination of cultural norms, social dynamics, and technological factors. Cultural norms significantly shape how respondents use language, as they conform to expected speech patterns based on their gender. Social factors, such as peer pressure, were found to impact language usage for individuals of all genders. This influence was viewed as constructive for personal development rather than inhibiting performance or communication. In terms of technological factors, respondents strongly agreed that the time spent on social media and educational applications influenced their language use. These platforms provided opportunities to expand and enhance their vocabulary. Additionally, the study employed hypothesis testing through the z-test formula to assess the impact of demographic profiles on language usage differences among genders. The results indicated that gender, economic status, locality, and ethnicity did not show statistically significant differences in language use. This lack of significant variation in findings was attributed to the relatively homogeneous demographic profile of respondents, primarily composed of females with low-income backgrounds and Tagalog ethnicity. This demographic similarity likely minimized the diversity of responses.

Keywords: gender, language, sociolinguistics, differences

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1096 Symbolic Morphologies: Built Form and Religion in Sylhet City, Bangladesh

Authors: Sayed Ahmed

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Religious activities that have evolved the sacred into a dynamic cultural phenomenon in the public realm of Sylhet, Bangladesh, and the spatiality of sacred sites and everyday practices in certain built forms have framed these phenomena. Religious rituals in Sylhet gave birth to unique practices of their own and have a vast impact even on contemporary spatial practices, while most Western researchers are not hopeful about the future of religion. However, despite extensive research on urban morphology and religion separately, there is limited literature on the relationship between these two topics to capture religious perceptions and experiences in urban spaces. This research will try to fill the existing gap and explain sacred within the range of Western sociological and philosophical tools implemented in third-world contexts, which was never highlighted before. This perspective of research puts forth the argument that urban morphology influences sacred experiences and how consecrated entities and religious activities shape the city's structure in return. The methodology of the research will map key morphological and religious variables. This mapping might include festival trajectories, street life observations, pedestrian densities, religious activities, public and private interface types with religious commodification, and the identification of blurred boundaries between sacred and profane on smaller to broader urban scales. To relate the derived cartography, illustrative (not representative) interviews about religious signs and symbols will be conducted and compared accordingly. The possible findings might reintroduce the diversity of religious practices in urban places and develop a decent concept of how sacred and urban morphology are mutually reinforcing the city, which has remained a vital nutrient for the survival of its inhabitants. Such infrequent conceptualizations of urban morphology and its relationship to symbolic sacralization are truly ‘outside’ to those that exist in the West.

Keywords: sylhet, religion, urban morphology, symbolic exchange, Baudrillard

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1095 Environmental Problems (with Examples from Georgia)

Authors: Ana Asratashvili

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One of the main issues of state’s economic policy is the environmental problems. The development of society is implementing by the connection with nature. A human being needs different material resources which must be got by the influence on the nature. This relationship between nature and society is complicated and controversial and it was changing from time to time according to human’s evolution. The imprudent and unreasonable usage of natural resources, scientific-technological revolution and the hard pollution of nature related to it caused the disruption of environmental balance between nature and society which has been made for ages and destructively acted on society and environment. Environmental protection is one of the major issues of the European Union all over the world. The aim of EU environmental policy is to improve ecological conditions. Besides, it aims encouraging of careful and rational usage of natural resources. At the same time, the union tries to raise problems related to environmental protection at the international level. After that when scientists concluded anthropogenic impact of human on the nature causes climate changes, the special attention was paid to the environmental protection by developed countries. Global warming will cause floods, storms, draughts and desertification and to solve these results presumably will cost 20% of World GDP by 2050 for developed countries, if, of course, it does not make strict environmental policy. EU member countries have pretty strict environmental standards. Their defense is observed by different state institutions. According to impacts on nature throughout the world the most polluted fumes are made by electricity facilities (44%), transport (20%), industry (18%), domestic and service sector (17%). The special concern to the issues related to the importance of environment by environmentalists is caused by low self-esteem of population about the problems of environment. According to their mind, population is engaged with daily difficulties so that they don’t react much on environmental problems. Correspondingly, the main task for environmental organizations is to inform population and raise self-esteem about environmental issues.

Keywords: economic policy, environment, technological revolution, pollution, environmental, standards, self-esteem

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1094 Numerical Analysis of the Flexural Behaviour of Concrete-Filled Rectangular Flange Girders

Authors: R. Al-Dujele, K. A. Cashell

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A tubular flange girder is an I-shaped steel girder with either one of both of the usual flat flange plates replaced with a hollow section. Typically, these hollow sections are either rectangular or circular in shape. Concrete filled tubular flange girders (CFTFGs) are unconventional I-shaped beams that use a hollow structural section as the top flange which is filled with concrete. The resulting section offers very high lateral torsional buckling strength and stiffness compared with conventional steel I-beams of similar depth, width and weight, typically leading to a reduction in lateral bracing requirements. This paper is focussed on investigating the ultimate capacity of concrete filled rectangular tubular flange girders (CFRTFGs). These are complex members and their behaviour is governed by a number of inter-related parameters. The FE model is developed using ABAQUS software, 3-D finite element (FE) model for simply supported CFRTFGs subjected to two point loads applied at the third-span points is built. An initial geometrical imperfection of (L/1000), as well as geometrical and material nonlinearities, are introduced into the model, where L denotes the span of the girder. In this numerical model, the concrete and steel materials are modelled using eight-node solid and four-node shell elements, respectively. In addition to the FE model, simplified analytical expressions for the flexural capacity are also proposed, and the results are compared to those from the FE analyses. The analytical expressions, which are suitable for design, are also shown to be capable of providing an accurate depiction of the bending moment capacity.

Keywords: concrete-filled rectangular tubular flange girders, ultimate capacity, confining effect, finite element analysis

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1093 Digital Fashion: An Integrated Approach to Additive Manufacturing in Wearable Fashion

Authors: Lingju Wu, Hao Hua

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This paper presents a digital fashion production methodology and workflow based on fused deposition modeling additive manufacturing technology, as demonstrated through a 3D printed fashion show held at Southeast University in Nanjing, China. Unlike traditional fashion, 3D printed fashion allows for the creation of complex geometric shapes and unique structural designs, facilitating diverse reconfiguration and sustainable production of textile fabrics. The proposed methodology includes two components: morphogenesis and the 3D printing process. The morphogenesis part comprises digital design methods such as mesh deformation, structural reorganization, particle flow stretching, sheet partitioning, and spreading methods. The 3D printing process section includes three types of methods: sculptural objects, multi-material composite fabric, and self-forming composite fabrics. This paper focuses on multi-material composite fabrics and self-forming composite fabrics, both of which involve weaving fabrics with 3D-printed material sandwiches. Multi-material composite fabrics create specially tailored fabric from the original properties of the printing path and multiple materials, while self-forming fabrics apply pre-stress to the flat fabric and then print the sandwich, allowing the fabric's own elasticity to interact with the printed components and shape into a 3D state. The digital design method and workflow enable the integration of abstract sensual aesthetics and rational thinking, showcasing a digital aesthetic that challenges conventional handicraft workshops. Overall, this paper provides a comprehensive framework for the production of 3D-printed fashion, from concept to final product.

Keywords: digital fashion, composite fabric, self-forming structure, additive manufacturing, generating design

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1092 Intraspecific Response of the Ciliate Tetrahymena thermophila to Copper and Thermal Stress

Authors: Doufoungognon Carine Kone

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Heavy metals present in large quantities in ecosystems can alter biological and cellular functions and disrupt trophic functions. However, their toxicity can change according to thermal conditions, as toxicity depends on their bioavailability and thermal optimum of organisms. Organisms can develop different tolerance strategies to maintain themselves in a stressful environment, but these strategies are often studied in a single-stressor context. This study evaluates the responses of the ciliate Tetrahymena thermophila to copper, high temperature, and their interaction. Six genotypes were exposed to a gradient of copper concentrations ranging from 0 to 350mg/L in synthetic media at three temperatures: 15°C, 23°C, and 31°C. Cell density, cell shape and size (and their variance), swimming speed and trajectory, and copper uptake rate were measured. Depending on the genotype, swimming speed, trajectory, and cell size were highly affected by stress gradients. One gets bigger, while two genotypes get smaller and the other remain unchanged. Some genotypes swam less rapidly, while others speed up as copper and temperature increased. Concerning copper uptake, the two genotypes accumulating the best and the worst, whatever the copper concentration or temperature, were also those that had the highest densities. Finally, very few temperature x copper interactions were observed on phenotypic parameters. The diversity of phenotypic responses revealed in this study reflects the existence of divergent strategies adopted by Tetrahymena thermophila to resist to copper and thermal stress, which suggests an important role of intraspecific variability in biodiversity response to environmental stress. One general and the surprising pattern was a global absence of interactive effects between copper and high temperature exposure on the observed phenotypic responses.

Keywords: ciliate, copper, intraspecific variability, phenotype, temperature, tolerance, multiple stressors

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1091 The Subcellular Localisation of EhRRP6 and Its Involvement in Pre-Ribosomal RNA Processing in Growth-Stressed Entamoeba histolytica

Authors: S. S. Singh, A. Bhattacharya, S. Bhattacharya

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The eukaryotic exosome complex plays a pivotal role in RNA biogenesis, maturation, surveillance and differential expression of various RNAs in response to varying environmental signals. The exosome is composed of evolutionary conserved nine core subunits and the associated exonucleases Rrp6 and Rrp44. Rrp6p is crucial for the processing of rRNAs, other non-coding RNAs, regulation of polyA tail length and termination of transcription. Rrp6p, a 3’-5’ exonuclease is required for degradation of 5’-external transcribed spacer (ETS) released from the rRNA precursors during the early steps of pre-rRNA processing. In the parasitic protist Entamoeba histolytica in response to growth stress, there occurs the accumulation of unprocessed pre-rRNA and 5’ ETS sub fragment. To understand the processes leading to this accumulation, we looked for Rrp6 and the exosome subunits in E. histolytica, by in silico approaches. Of the nine core exosomal subunits, seven had high percentage of sequence similarity with the yeast and human. The EhRrp6 homolog contained exoribonuclease and HRDC domains like yeast but its N- terminus lacked the PMC2NT domain. EhRrp6 complemented the temperature sensitive phenotype of yeast rrp6Δ cells suggesting conservation of biological activity. We showed 3’-5’ exoribonuclease activity of EhRrp6p with in vitro-synthesized appropriate RNAs substrates. Like the yeast enzyme, EhRrp6p degraded unstructured RNA, but could degrade the stem-loops slowly. Furthermore, immunolocalization revealed that EhRrp6 was nuclear-localized in normal cells but was diminished from nucleus during serum starvation, which could explain the accumulation of 5’ETS during stress. Our study shows functional conservation of EhRrp6p in E.histolytica, an early-branching eukaryote, and will help to understand the evolution of exosomal components and their regulatory function.

Keywords: entamoeba histolytica, exosome complex, rRNA processing, Rrp6

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1090 Electric Field-Induced Deformation of Particle-Laden Drops and Structuring of Surface Particles

Authors: Alexander Mikkelsen, Khobaib Khobaib, Zbigniew Rozynek

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Drops covered by particles have found important uses in various fields, ranging from stabilization of emulsions to production of new advanced materials. Particles at drop interfaces can be interlocked to form solid capsules with properties tailored for a myriad of applications. Despite the huge potential of particle-laden drops and capsules, the knowledge of their deformation and stability are limited. In this regard, we contribute with experimental studies on the deformation and manipulation of silicone oil drops covered with micrometer-sized particles subjected to electric fields. A mixture of silicone oil and particles were immersed in castor oil using a mechanical pipette, forming millimeter sized drops. The particles moved and adsorbed at the drop interfaces by sedimentation, and were structured at the interface by electric field-induced electrohydrodynamic flows. When applying a direct current electric field, free charges accumulated at the drop interfaces, yielding electric stress that deformed the drops. In our experiments, we investigated how particle properties affected drop deformation, break-up, and particle structuring. We found that by increasing the size of weakly-conductive clay particles, the drop shape can go from compressed to stretched out in the direction of the electric field. Increasing the particle size and electrical properties were also found to weaken electrohydrodynamic flows, induce break-up of drops at weaker electric field strengths and structure particles in chains. These particle parameters determine the dipolar force between the interfacial particles, which can yield particle chaining. We conclude that the balance between particle chaining and electrohydrodynamic flows governs the observed drop mechanics.

Keywords: drop deformation, electric field induced stress, electrohydrodynamic flows, particle structuring at drop interfaces

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1089 Obtaining Triploid Plants of Sprekelia formosissima by Artificial Hybridization

Authors: Jose Manuel Rodriguez-Dominguez, Rodrigo Barba-Gonzalez, Ernesto Tapia-Campos

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Sprekelia formosissima (L.) Herbert is a bulbous ornamental species of the monocotyledonous Amaryllidaceae family, and it is a perennial, herbaceous monotypic plant commonly known as ‘Aztec Lily’ or ‘Jacobean Lily’; it is distributed through Mexico and Guatemala. Its scarlet flowers with curved petals have made it an exceptional ornamental pot plant. Cytogenetic studies in this species have shown differences in chromosome number (2n=60, 120, 150, 180) with a basic number x=30. Different reports have shown a variable ploidy level (diploid, tetraploid, pentaploid and hexaploid); however, triploid plants have not been reported. In this work, triploid plants of S. formosissima were obtained by crossing tetraploid (2n=4x=120) with diploid (2n=2x=60) genotypes of this species; the seeds obtained from the crosses were placed in pots with a moist substrate made of Peat Moss: Vermiculite (7:3) for germination. Root tips were collected, and metaphasic chromosome preparations were performed. For chromosome counting, the best five metaphases obtained were photographed with a Leica DMRA2 microscope (Leica Microsystems, Germany) microscopy coupled to an Evolution QEI camera under phase contrast (Media-Cybernetics). Chromosomes counting in root-tip cells showed that 100% of the plants were triploid (2n=3x=90). Although tetraploid or pentaploid plants of S. formosissima are highly appreciated, they usually have lower growth rates than related diploid ones. For this reason, it is important to obtain triploid plants, which have advantages such as higher growth rates than tetraploid and pentaploid, larger flowers than those of the diploid plants and they are expected to not be able to produce seeds because their gametes are aneuploids. Furthermore, triploids may become very important for genomic research in the future, creating opportunities for discovering and monitoring genomic and transcriptomic changes in unbalanced genomes, hence the importance of this work.

Keywords: Amaryllidaceae, cytogenetics, ornamental, ploidy level

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1088 Connecting Teachers in a Web-Based Professional Development Community in Crisis Time: A Knowledge Building Approach

Authors: Wei Zhao

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The pandemic crisis disrupted normal classroom practices so that the constraints of the traditional practice became apparent. This turns out to be new opportunities for technology-based learning and teaching. However, how the technology supports the preschool teachers go through this sudden crisis and how preschool teachers conceived of the use of technology, appropriate and design technological artifacts as a mediator of knowledge construction in order to suit young children’s literacy level are rarely explored. This study addresses these issues by looking at the influence of a web-supported teacher community on changes/shifts in preschool teachers’ epistemological beliefs and practices. This teachers’ professional development community was formulated before the pandemic time and developed virtually throughout the home-based learning caused by Covid-19. It served as a virtual and asynchronous community for those teachers to collaboratively plan for and conduct online lessons using the knowledge-building approach for the purpose of sustaining children’s learning curiosity and opening up new learning opportunities during the lock-down period. The knowledge-building approach helps to increase teachers’ collective responsibility to collaboratively work on shared educational goals in the teacher community and awareness of noticing new ideas or innovations in their classroom. Based on the data collected across five months during and after the lock-down period and the activity theory, results show a dynamic interplay between the evolution of the community culture, the growth of teacher community and teachers’ identity transformation and professional development. Technology is useful in this regard not only because it transforms the geographical distance and new gathering guidelines after the outbreak of pandemic into new ways of communal communication and collaboration. More importantly, while teachers selected, monitored and adapted the technology, it acts as a catalyst for changes in teachers’ old teaching practices and epistemological dispositions.

Keywords: activity theory, changes in epistemology and practice, knowledge building, web-based teachers’ professional development community

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1087 Industrial Kaolinite Resource Deposits Study in Grahamstown Area, Eastern Cape, South Africa

Authors: Adeola Ibukunoluwa Samuel, Afsoon Kazerouni

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Industrial mineral kaolin has many favourable properties such as colour, shape, softness, non-abrasiveness, natural whiteness, as well as chemical stability. It occurs extensively in North of Bedford road Grahamstown, South Africa. The relationship between both the physical and chemical properties as lead to its application in the production of certain industrial products which are used by the public; this includes the prospect of production of paper, ceramics, rubber, paint, and plastics. Despite its interesting economic potentials, kaolinite clay mineral remains undermined, and this is threatening its sustainability in the mineral industry. This research study focuses on a detailed evaluation of the kaolinite mineral and possible ways to increase its lifespan in the industry. The methods employed for this study includes petrographic microscopy analysis, X-ray powder diffraction analysis (XRD), and proper field reconnaissance survey. Results emanating from this research include updated geological information on Grahamstown. Also, mineral transformation phases such as quartz, kaolinite, calcite and muscovite were identified in the clay samples. Petrographic analysis of the samples showed that the study area has been subjected to intense tectonic deformation and cement replacement. Also, different dissolution patterns were identified on the Grahamstown kaolinitic clay deposits. Hence incorporating analytical studies and data interpretations, possible ways such as the establishment of processing refinery near mining plants, which will, in turn, provide employment for the locals and land reclamation is suggested. In addition, possible future sustainable industrial applications of the clay minerals seem to be possible if additives, cellulosic wastes are used to alter the clay mineral.

Keywords: kaolinite, industrial use, sustainability, Grahamstown, clay minerals

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1086 Rock-Bed Thermocline Storage: A Numerical Analysis of Granular Bed Behavior and Interaction with Storage Tank

Authors: Nahia H. Sassine, Frédéric-Victor Donzé, Arnaud Bruch, Barthélemy Harthong

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Thermal Energy Storage (TES) systems are central elements of various types of power plants operated using renewable energy sources. Packed bed TES can be considered as a cost–effective solution in concentrated solar power plants (CSP). Such a device is made up of a tank filled with a granular bed through which heat-transfer fluid circulates. However, in such devices, the tank might be subjected to catastrophic failure induced by a mechanical phenomenon known as thermal ratcheting. Thermal stresses are accumulated during cycles of loading and unloading until the failure happens. For instance, when rocks are used as storage material, the tank wall expands more than the solid medium during charge process, a gap is created between the rocks and tank walls and the filler material settles down to fill it. During discharge, the tank contracts against the bed, resulting in thermal stresses that may exceed the wall tank yield stress and generate plastic deformation. This phenomenon is repeated over the cycles and the tank will be slowly ratcheted outward until it fails. This paper aims at studying the evolution of tank wall stresses over granular bed thermal cycles, taking into account both thermal and mechanical loads, with a numerical model based on the discrete element method (DEM). Simulations were performed to study two different thermal configurations: (i) the tank is heated homogeneously along its height or (ii) with a vertical gradient of temperature. Then, the resulting loading stresses applied on the tank are compared as well the response of the internal granular material. Besides the study of the influence of different thermal configurations on the storage tank response, other parameters are varied, such as the internal angle of friction of the granular material, the dispersion of particles diameters as well as the tank’s dimensions. Then, their influences on the kinematics of the granular bed submitted to thermal cycles are highlighted.

Keywords: discrete element method (DEM), thermal cycles, thermal energy storage, thermocline

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1085 The Transition from National Policy to Institutional Practice of Vietnamese English Language Teacher Education

Authors: Thi Phuong Lan Nguyen

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The English Language Teacher Education (ELTE) in Vietnam is rapidly changing to address the new requirements of the globalization and socialization era. Although there has been a range of investments and innovation in policy and curriculum, tertiary educators and learners do not engage in the enactment. It is vital to understand the practices at the tertiary education level. The study is to understand the higher education curriculum development policy, both in theory and in practice across four representatives of ELTE institutions in the North of Vietnam. The lecturers’ perceptions about the extent to which the enacted curriculum is aligned with national standards will be explored. Nineteen policy documents, seventy surveys, and twelve interviews with lecturers and instructional leaders across these four Vietnamese Northern ELTE institutions have been analyzed to investigate how the policy shape the practice. The two most significant findings are (i) a low level of alignment between curriculum and soft-skills standards of the graduates required by the Vietnamese Ministry of Education and Training (MOET) and (ii) incoherence between current national policy and these institutions’ implementation. In order to address these gaps, it is strongly recommended that curriculum needs to be further developed, focusing more on the institutional outcomes, MOET’s standards, and the social demands in times of globalization. More importantly, professional development in ELTE is vital for a range of curriculum and educational policy stakeholders. The study helps to develop the English teaching profession in Vietnam in a systematic way, from policymakers to implementers, and from instructors to learners. Its significance lies in its relevance to English teaching careers, particularly within the researcher’s specific context, yet also remains relevant to ELTE in other parts of Vietnam and in other EFL (English as a Foreign Language) countries.

Keywords: curriculum, English language teaching education, policy implementation, standard, teaching practice

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1084 Osteoarticular Manifestations and Abnormalities of Bone Metabolism in Celiac Disease

Authors: Soumaya Mrabet, Imen Akkari, Amira Atig, Elhem Ben Jazia

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Introduction: Celiac disease (CD) is a chronic autoimmune inflammatory enteropathy caused by gluten. The clinical presentation is very variable. Malabsorption in the MC is responsible for an alteration of the bone metabolism. Our purpose is to study the osteoarticular manifestations related to this condition. Material and methods: It is a retrospective study of 41 cases of CD diagnosed on clinical, immunological, endoscopic and histological arguments, in the Internal Medicine and Gastroenterology Department of Farhat Hached Hospital between September 2005 and January 2016. Results: Osteoarticular manifestations were found in 9 patients (22%) among 41 patients presenting CD. These were 7 women and 2 men with an average age of 35.7 years (25 to 67 years). These manifestations were revelatory of CD in 3 cases. Abdominal pain and diarrhea were present in 6 cases. Inflammatory polyarthralgia of wrists and knees has been reported in 7 patients. Mechanical mono arthralgia was noted in 2 patients. Biological tests revealed microcytic anemia by iron deficiency in 7 cases, hypocalcemia in 5 cases, Hypophosphatemia in 3 cases and elevated alkaline phosphatases in 3 cases. Upper gastrointestinal endoscopy with duodenal biopsy found villous atrophy in all cases. In immunology, Anti-transglutaminase antibodies were positive in all patients, Anti-endomysium in 7 cases. Measurement of bone mineral density (BMD) by biphotonic X-ray absorptiometer with evaluation of the T-score and the Z-score was performed in Twenty patients (48.8%). It was normal in 7 cases (33%) and showed osteopenia in 5 patients (25%) and osteoporosis in 2 patients (10%). All patients were treated with a Gluten-free diet associated with vitamin D and calcium substitution in 5 cases. The evolution was favorable in all cases with reduction of bone pain and normalization of the phosphocalcic balance. Conclusion: The bone impact of CD is frequent but often asymptomatic. Patients with CD should be evaluated by the measurement of bone mineral density and monitored for calcium and vitamin D deficiencies.

Keywords: bone mineral density, celiac disease, osteoarticular manifestations, vitamin D and calcium

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1083 Photodegradation of Profoxydim Herbicide in Amended Paddy Soil-Water System

Authors: A. Cervantes-Diaz, B. Sevilla-Moran, Manuel Alcami, Al Mokhtar Lamsabhi, J. L. Alonso-Prados, P. Sandin-España

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Profoxydim is a post-emergence herbicide belonging to the cyclohexanedione oxime family, used to control weeds in rice crops. The use of soil organic amendments has increased significantly in the last decades, and their effects on the behavior of many herbicides are still unknown. Additionally, it is known that photolysis is an important degradation process to be considered when evaluating the persistence of this family of herbicides in the environment. In this work, the photodegradation of profoxydim in an amended paddy soil-water system with alperujo compost was studied. Photodegradation experiments were carried out under laboratory conditions using simulated solar light (Suntest equipment) in order to evaluate the reaction kinetics of the active substance. The photochemical behavior of profoxydim was investigated in soil with and without alperujo amendment. Furthermore, due to the rice crop characteristics, profoxydim photodegradation in water in contact with these types of soils was also studied. Determination of profoxydim degradation kinetics was performed by High-Performance Liquid Chromatography with Diode-Array Detection (HPLC-DAD). Furthermore, we followed the evolution of resulting transformation by-products, and their tentative identification was achieved by mass spectrometry. All the experiments allowed us to fit the data of profoxydim photodegradation to a first-order kinetic. Photodegradation of profoxydim was very rapid in all cases. The half-lives in aqueous matrices were in the range of 86±0.3 to 103±0.5 min. The addition of alperujo amendment to the soil produced an increase in the half-life from 62±0.2 min (soil) to 75±0.3 min (amended soil). In addition, a comparison to other organic amendments was also performed. Results showed that the presence of the organic amendment retarded the photodegradation in paddy soil and water. Regarding degradation products, the main process involved was the cleavage of the oxime moiety giving rise to the formation of the corresponding imine compound.

Keywords: by-products, herbicide, organic amendment, photodegradation, profoxydim

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1082 Congolese Wood in the Antwerp Interwar Interior

Authors: M. Jaenen, M. de Bouw, A. Verdonck, M. Leus

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During the interwar period artificial materials were often preferred, but many Antwerp architects relied on the application of wood for most of the interior finishing works and furnishings. Archival, literature and on site research of interwar suburban townhouses and the Belgian wood and furniture industry gave a new insight to the application of wood in the interwar interior. Many interwar designers favored the decorative values in all treatments of wood because of its warmth, comfort, good-wearing, and therefore, economic qualities. For the creation of a successful modern interior the texture and surface of the wood becomes as important as the color itself. This aesthetics valuation was the result of the modernization of the wood industry. The development of veneer and plywood gave the possibility to create strong, flat, long and plain wooden surfaces which are capable of retaining their shape. Also the modernization of cutting machines resulted in high quality and diversity in texture of veneer. The flat and plain plywood surfaces were modern decorated with all kinds of veneer-sliced options. In addition, wood species from the former Belgian Colony Congo were imported. Limba (Terminalia superba), kambala (Chlorophora excelsa), mubala (Pentaclethra macrophylla) and sapelli (Entandrophragma cylindricum) were used in the interior of many Antwerp interwar suburban town houses. From the thirties onwards Belgian wood firms established modern manufactures in Congo. There the local wood was dried, cut and prepared for exportation to the harbor of Antwerp. The presence of all kinds of strong and decorative Congolese wood products supported its application in the interwar interior design. The Antwerp architects combined them in their designs for doors, floors, stairs, built-in-furniture, wall paneling and movable furniture.

Keywords: Antwerp, congo, furniture, interwar

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1081 The Gray Dance - An Analysis of Ageism in Dance

Authors: Paula Higa

Abstract:

This paper briefly examines age and its impact on a dancer’s performance career. An investigation into the possible reasons why audiences don’t regularly see veteran dancers on stage (termed as the Gray Dancer) supports the research. This analysis reflects some of the social dynamics that shape perceptions of the aging body in the U.S., as well as the correlation between the meaning of old and decay in Western culture. The primary question addressed in this research asks, who has the prerogative to determine when a dancer should stop dancing - society or the dancer themselves The aging process can significantly shorten a performer's professional career. The body has less endurance and is more susceptible to injuries, fatigue, etc. It also becomes less flexible and loses muscular strength and tone. A reduction in physical skills may usher gray dancers to embrace an ideology of shorter careers. However, in today’s age of diversity, equity, and inclusion, the realm of dance performance should reflect the times in which it is rooted; a multi-generational environment where people interact and participate in all of life's events. Overall, this study champions the inclusion of gray dancers as representations of mastery and wisdom akin to those traits associated with age and experience across various professions. Dance is an art form that transcends the assumptions of youthful beauty and physical ability. It serves as a conduit for conveying a lifetime of experiences, emotions, and ideas through the expressive vehicle of the body. Furthermore, it presents audiences with a medium to perceive and comprehend both themselves and life itself, echoing Noverre's insightful contemplation. The essay underscores the importance of valuing, sensing, and appreciating the richness that gray dancers bring to the stage by delving into segments of dance history and analyzing the possible influence of curators, directors, audiences, and society in general on ageism in dance.

Keywords: dance, ageism, politics in dance, curatorial process

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1080 Engineering Ligand-Free Biodegradable-Based Nanoparticles for Cell Attachment and Growth

Authors: Simone F. Medeiros, Isabela F. Santos, Rodolfo M. Moraes, Jaspreet K. Kular, Marcus A. Johns, Ram Sharma, Amilton M. Santos

Abstract:

Tissue engineering aims to develop alternatives to treat damaged tissues by promoting their regeneration. Its basic principle is to place cells on a scaffold capable of promoting cell functions, and for this purpose, polymeric nanoparticles have been successfully used due to the ability of some macro chains to mimic the extracellular matrix and influence cell functions. In general, nanoparticles require surface chemical modification to achieve cell adhesion, and recent advances in their synthesis include methods for modifying the ligand density and distribution onto nanoparticles surface. However, this work reports the development of biodegradable polymeric nanoparticles capable of promoting cellular adhesion without any surface chemical modification by ligands. Biocompatible and biodegradable nanoparticles based on poly(3-hydroxybutyrate-co-3-hydroxyvalerate) (PHBHV) were synthesized by solvent evaporation method. The produced nanoparticles were small in size (85 and 125 nm) and colloidally stable against time in aqueous solution. Morphology evaluation showed their spherical shape with small polydispersity. Human osteoblast-like cells (MG63) were cultured in the presence of PHBHV nanoparticles, and growth kinetics were compared to those grown on tissue culture polystyrene (TCPS). Cell attachment on non-tissue culture polystyrene (non-TCPS) pre-coated with nanoparticles was assessed and compared to attachment on TCPS. These findings reveal the potential of PHBHV nanoparticles for cell adhesion and growth, without requiring a matrix ligand to support cells, to be used as scaffolds, in tissue engineering applications.

Keywords: tissue engineering, PHBHV, stem cells, cellular attachment

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1079 Polymer Mixing in the Cavity Transfer Mixer

Authors: Giovanna Grosso, Martien A. Hulsen, Arash Sarhangi Fard, Andrew Overend, Patrick. D. Anderson

Abstract:

In many industrial applications and, in particular in polymer industry, the quality of mixing between different materials is fundamental to guarantee the desired properties of finished products. However, properly modelling and understanding polymer mixing often presents noticeable difficulties, because of the variety and complexity of the physical phenomena involved. This is the case of the Cavity Transfer Mixer (CTM), for which a clear understanding of mixing mechanisms is still missing, as well as clear guidelines for the system optimization. This device, invented and patented by Gale at Rapra Technology Limited, is an add-on to be mounted downstream of existing extruders, in order to improve distributive mixing. It consists of two concentric cylinders, the rotor and stator, both provided with staggered rows of hemispherical cavities. The inner cylinder (rotor) rotates, while the outer (stator) remains still. At the same time, the pressure load imposed upstream, pushes the fluid through the CTM. Mixing processes are driven by the flow field generated by the complex interaction between the moving geometry, the imposed pressure load and the rheology of the fluid. In such a context, the present work proposes a complete and accurate three dimensional modelling of the CTM and results of a broad range of simulations assessing the impact on mixing of several geometrical and functioning parameters. Among them, we find: the number of cavities per row, the number of rows, the size of the mixer, the rheology of the fluid and the ratio between the rotation speed and the fluid throughput. The model is composed of a flow part and a mixing part: a finite element solver computes the transient velocity field, which is used in the mapping method implementation in order to simulate the concentration field evolution. Results of simulations are summarized in guidelines for the device optimization.

Keywords: Mixing, non-Newtonian fluids, polymers, rheology.

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1078 Triassic Magmatism in Southern Beishan Orogen, Northwest China: Zircon U–Pb Geochronology, Petrogenesis and Tectonic Implications

Authors: Zengda Li

Abstract:

The tectonic evolution of the Beishan orogen, which forms part of the Central Asian Orogenic Belt, remains debated. This study reports the identification of three Triassic granitic plutons representing two distinct stages of magmatism in southern Beishan orogen. Zircon U–Pb dating constrains the early stage as 238–237 Ma and the late stage as 229–227 Ma. The granitoids belong to high-K calc-alkaline and shoshonitic series and exhibit alkalic-calcic and calc-alkalic features, and are weakly peraluminous rocks. Most of these granitoids are highly fractionated I-type and A-type granites. They have relatively high Isr values (0.7049–0.7086) and weak negative εNd(t) values of −1.5 to −2.1, with young Nd model ages of 1.04–0.91 Ga, indicating a crustal contribution. They also show markedly positive zircon εHf(t) values (+3.4 to +11.8) and two-stage Hf model ages of 1.06–0.69 Ga, indicating a mixture of mantle and crustal components. The lithospheric mantle beneath this region incorporating older subducted materials was metasomatized by fluids or melts. Partial melting of the metasomatized lithospheric mantle resulted in underplated magmas, which provided the heat and material input to generate the granitoids. The Middle Triassic granitic plutons show moderate negative Eu anomalies, enrichment of LILEs and depletion in Nb, Ta, and Ti suggesting partial melting of crustal components in response to the underplated mantle-derived magmas, probably linked to lithospheric delamination and asthenospheric upwelling. The Late Triassic granitic plutons show characteristics of post-orogenic granite with strong negative anomalies of Eu, Ba, Nb, Sr, P, and Ti, indicating fractional crystallization and crustal contamination during the emplacement process.

Keywords: Triassic, magmatism, geochronology, petrogenesis, Beishan orogen

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1077 Multidisciplinary Approach for a Tsunami Reconstruction Plan in Coquimbo, Chile

Authors: Ileen Van den Berg, Reinier J. Daals, Chris E. M. Heuberger, Sven P. Hildering, Bob E. Van Maris, Carla M. Smulders, Rafael Aránguiz

Abstract:

Chile is located along the subduction zone of the Nazca plate beneath the South American plate, where large earthquakes and tsunamis have taken place throughout history. The last significant earthquake (Mw 8.2) occurred in September 2015 and generated a destructive tsunami, which mainly affected the city of Coquimbo (71.33°W, 29.96°S). The inundation area consisted of a beach, damaged seawall, damaged railway, wetland and old neighborhood; therefore, local authorities started a reconstruction process immediately after the event. Moreover, a seismic gap has been identified in the same area, and another large event could take place in the near future. The present work proposed an integrated tsunami reconstruction plan for the city of Coquimbo that considered several variables such as safety, nature & recreation, neighborhood welfare, visual obstruction, infrastructure, construction process, and durability & maintenance. Possible future tsunami scenarios are simulated by means of the Non-hydrostatic Evolution of Ocean WAVEs (NEOWAVE) model with 5 nested grids and a higher grid resolution of ~10 m. Based on the score from a multi-criteria analysis, the costs of the alternatives and a preference for a multifunctional solution, the alternative that includes an elevated coastal road with floodgates to reduce tsunami overtopping and control the return flow of a tsunami was selected as the best solution. It was also observed that the wetlands are significantly restored to their former configuration; moreover, the dynamic behavior of the wetlands is stimulated. The numerical simulation showed that the new coastal protection decreases damage and the probability of loss of life by delaying tsunami arrival time. In addition, new evacuation routes and a smaller inundation zone in the city increase safety for the area.

Keywords: tsunami, Coquimbo, Chile, reconstruction, numerical simulation

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1076 Exploring Determinants of Farmers` Perceptions of Domestic Compost Production in Urban Agriculture

Authors: Chethika Gunasiri Wadumestrige Dona, Geetha Mohan, Kensuke Fukushi

Abstract:

Solid waste in urban areas, especially from organic materials like garden waste, food, and degradable sources, can create health and environmental problems if not managed properly. Urban agriculture has emerged as a potential solution in developing countries to mitigate these issues. It offers the possibility of low-carbon economies and knowledge and innovation dissemination. Domestic composting is a significant aspect of urban agriculture, and its success relies on the attitudes of those who practice it. This study examines the perspectives of 402 urban farmers in the Colombo District, Sri Lanka, regarding domestic compost production. It aims to identify the factors that influence these perspectives. The research found that urban farmers are willing to participate in domestic composting because they believe that it facilitates effective recycling of organic waste within their households. The study used an ordinal regression model to determine the factors that shape farmers' perspectives. Age, family size, and crop preferences are significant determinants of the adoption of domestic composting practices among urban farmers in the Colombo District. These findings highlight the importance of understanding and addressing farmers' attitudes in designing effective waste management strategies. In addition, the study also emphasizes the need for tailored interventions that align with farmers' beliefs and preferences to enhance the adoption and implementation of domestic composting practices in urban areas. The insights gained from this study contribute to the academic discourse and offer practical guidance for policymakers and urban planners seeking to promote sustainable waste management practices and support the adoption of urban agriculture in the broader context of urban development.

Keywords: urban agriculture, domestic composting, farmers` perspectives, sustainable urban development

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1075 Modifications in Design of Lap Joint of Fiber Metal Laminates

Authors: Shaher Bano, Samia Fida, Asif Israr

Abstract:

The continuous development and exploitation of materials and designs have diverted the attention of the world towards the use of robust composite materials known as fiber-metal laminates in many high-performance applications. The hybrid structure of fiber metal laminates makes them a material of choice for various applications such as aircraft skin panels, fuselage floorings, door panels and other load bearing applications. The synergistic effect of properties of metals and fibers reinforced laminates are responsible for their high damage tolerance as the metal element provides better fatigue and impact properties, while high stiffness and better corrosion properties are inherited from the fiber reinforced matrix systems. They are mostly used as a layered structure in different joint configurations such as lap and but joints. The FML layers are usually bonded with each other using either mechanical fasteners or adhesive bonds. This research work is also focused on modification of an adhesive bonded joint as a single lap joint of carbon fibers based CARALL FML has been modified to increase interlaminar shear strength and avoid delamination. For this purpose different joint modification techniques such as the introduction of spews and shoulder to modify the bond shape and use of nanofillers such as carbon nano-tubes as a reinforcement in the adhesive materials, have been utilized to improve shear strength of lap joint of the adhesively bonded FML layers. Both the simulation and experimental results showed that lap joint with spews and shoulders configuration have better properties due to stress distribution over a large area at the corner of the joint. The introduction of carbon nanotubes has also shown a positive effect on shear stress and joint strength as they act as reinforcement in the adhesive bond material.

Keywords: adhesive joint, Carbon Reinforced Aluminium Laminate (CARALL), fiber metal laminates, spews

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1074 Green Accounting and Firm Performance: A Bibliometric Literature Review

Authors: Francesca di Donato, Sara Trucco

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Green accounting is a growing topic of interest. Indeed, nowadays, most firms affect the environment; therefore, companies are seeking the best way to disclose environmental information. Furthermore, companies are increasingly committed to improving the environment, and the topic is gaining more importance to the public, governments, and policymakers. Green accounting is a type of accounting that considers environmental costs and their impact on the financial performance of firms. Thus, the motivation of the current research is to investigate the state-of-the-art literature on the relationship between green accounting and firm performance since the birth of the topic of green accounting and to investigate gaps in the literature that represent fruitful terrain for future research. In doing so, this study provides a bibliometric literature review of existing evidence related to the link between green accounting and firm performance since 2000. The search, based on the most relevant databases for scientific journals (which are Scopus, Emerald, Web of Science, Google Scholar, and Econlit), returned 1917 scientific articles. The articles were manually reviewed in order to identify only the relevant studies in the field by excluding articles with titles and abstracts out of scope. The final sample was composed of 107 articles. A content analysis was carried out on the final sample of articles; in doing so, a classification system has been proposed. Findings show the most relevant environmental costs and issues considered in previous studies and how green accounting may be linked to the financial and non-financial performance of a firm. The study also offers suggestions for future research in this domain. This study has several practical implications. Indeed, the topic of green accounting may be applied to different sectors and different types of companies. Therefore, this study may help managers to better understand the most relevant environmental information to disclose and how environmental issues may be managed to improve the performance of the firms. Moreover, the bibliometric literature review may be of interest to those stakeholders who are interested in the historical evolution of the topic.

Keywords: bibliometric literature review, firm performance, green accounting, literature review

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1073 Regional Identity Construction of Acehnese English Teachers in Professional Practice

Authors: Ugahara Bin Mahyuddin Yunus

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In English Language Teaching, it cannot be denied that the backgrounds of English teachers do affect the way they teach English to their students, which in turn will affect their students’ English learning itself. Thus, it is very important to understand who the English teachers are so that how they teach English to their students can be understood. One of their backgrounds that is essential to be highlighted is their culture. Certainly, they wittingly or not will bring the perspectives and values of their culture into their daily teaching practices. In other words, their cultural identities do shape how they teach their students. Cultural identities themselves actually consist of some elements, one of which is regional identity. Indeed, the culture of the region in which English teachers identify with has impact on their beliefs and actions during teaching. For this reason, this study aims to understand how the regional identity of English teachers influence the way they teach English to their students. This study is a qualitative study conducted in a multilingual and multicultural setting, namely Aceh, Indonesia. Here, four Acehnese English teachers were involved as the research participants. In addition, this study adopted poststructuralist perspective to identity as the theoretical framework. Three research instruments were used in this study, namely semi-structured interviews, classroom observation, and teacher journal. The data gained from these instruments were then analyzed by using thematic analysis. Obviously, the research about the regional identity of English teachers in English Language Teaching has been studied worldwide. However, little is still known about it in Indonesian context, let alone Indonesia itself is a super diverse country with 34 regions. As a result, this study presents a good opportunity to advance the knowledge of how the regional identity construction of English teachers in this setting is. The findings of the study revealed that their regional identity construction in teaching was highly influenced by their indigenous language and religious faith. Even, how they teach English in classroom, in fact, is related to these two things. The conclusion that can be drawn from this study is for these English teachers, in fact, their regional identity itself constitutes their use of local language and religious identity, which are considered by them as their core identity.

Keywords: English language teaching, English teachers, identity construction, regional identity

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1072 An Integrated Approach to Assessing Urban Nature as an Indicator to Mitigate Urban Heat Island Effect: A Case Study of Lahore, Pakistan

Authors: Muhammad Nasar-u-Minallah, Dagmar Haase, Salman Qureshi

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Rapid urbanization significantly change land use, urban nature, land surface vegetation cover, and heat distribution, leading to the formation of urban heat island (UHI) effect and affecting the healthy growth of cities and the comfort of human living style. Past information and present changes in Land Surface Temperature (LST) and urban landscapes could be useful to geographers, environmentalists, and urban planners in an attempt to shape the urban development process and mitigate the effects of urban heat islands (UHI). This study aims at using Satellite Remote Sensing (SRS) and GIS techniques to develop an approach for assessing the urban nature and UHI effects in Lahore, Pakistan. The study employed the Radiative Transfer Method (RTM) in estimating LST to assess the SUHI effect during the interval of 20 years (2000-2020). The assessment was performed by the available Landsat 7/ETM+ and Landsat 8/OIL_TIRs data for the years 2000, 2010, and 2020 respectively. Pearson’s correlation and normalized mutual information were applied to investigate the relationship between green space characteristics and LST. The result of this work revealed that the influence of urban heat island is not always at the city centers but sometimes in the outskirt where a lot of development activities were going on towards the direction of expansion of Lahore, Pakistan. The present study explores the usage of image processing and spatial analysis in the drive towards achieving urban greening of Lahore and a sustainable urban environment in terms of urban planning, policy, and decision making and promoting the healthy and sustainable urban environment of the city.

Keywords: urban nature, urban heat islands, urban green space, land use, Lahore

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1071 Harmonization of Financial Information Systems in Latin America in Light of International Public Sector Accounting Standards Using the Herfindahl-Hirschman Index

Authors: Laura Sour

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Government accounting is an essential instrument of transparency and accountability in public administration, which allows connecting internal management with the implementation of policies and their evaluation by third parties through the construction of indicators on the cost of government. Several countries have adopted the International Public Sector Accounting Standards (IPSAS) as part of their modernization strategy. This document will evaluate the quantity and harmonization of the financial information published in the financial statements of 12 Latin American countries based on what is established in IPSAS 1, 2 and 17. For this, seven types of financial statements are analyzed. published during the period from 2015 to 2019. Based on this information, it will be possible to describe the evolution in the government financial publication to carry out a detailed analysis of the items that have been most transparent in these countries. Finally, the level of harmonization of the financial statements will be studied using the Herfindahl-Hirschman index (IHH) to determine the degree of comparability of the information. To date, the results indicate that the public sector has increased the quantity and harmonization of the financial information published during the study period, but in a heterogeneous way: From the data collected, it has been found that the financial statement published with greater frequency and quantity is the Income Statement (classification of expenses by nature). On the other hand, the most complete reports were published by Costa Rica (2017 to 2019) and Mexico (2016 to 2018), periods during which these countries complied with 92.9 percent of the items analyzed. Although 2017 and 2018 are the years in which the most financial statements were reported, it is important to mention that Mexico is the country that has published the most financial information throughout the entire study period. The use of the IHH is expected to provide accurate information on the quality with which countries have adopted IPSAS within their government accounting systems to promote transparency and accountability in the continent.

Keywords: accounting and auditing, government policy and regulation, harmonization, public sector accounting and audits IPSAS

Procedia PDF Downloads 84