Search results for: audit quality control

Authors: T. Miková

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This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom). The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.

Keywords: accounting standards, earnings management, international financial reporting standards, loss avoidance, reporting quality

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Authors: Soo Im Chung, Lara Marie Pangan Lo, Yao Cheng Zhang, Su Jin Nam, Xingyue Jin, Mi Young Kang

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Rice (Oryza sativa L.) is one of the most widely consumed grains. Due to the growing number of demand as a potential functional food and nutraceutical source and the increasing awareness of people towards healthy diet and good quality of living, more researches dwell upon the development of new rice cultivars for population consumption. However, studies on the antioxidant capacities of newly developed rice were limited as well as the effects of germination in these rice cultivars. Therefore, this study aimed to focus on analysis of the antioxidant potential of pre-germinated and germinated pigmented rice cultivars in South Korea such as purple cultivar Superjami (SJ) and red cultivar Super hongmi (SH) in comparison with the non-pigmented Normal Brown (NB) Rice. The powdered rice grain samples were extracted with 80% methanol and their antioxidant activities were determined. The Results showed that pre-germinated pigmented rice cultivars have higher Fe2+ Chelating Ability (Fe2+), Reducing Power (RP), 2,2´-azinobis[3-ethylbenzthiazoline]-6-sulfonic acid (ABTS) radical scavenging and Superoxide Dismutase activity than the control NB rice. Moreover, it is revealed that germination process induced a significant increased in the antioxidant activities of all the rice samples regardless of their strains. Purple rice SJ showed greater Fe2+ (88.82 + 0.53%), RP (0.82 + 0.01) , ABTS (143.63 + 2.38 mg VCEAC/100 g) and SOD (59.31 + 0.48%) activities than the red grain SH and the control NB having the lowest antioxidant potential among the three (3) rice samples examined. The Effective concentration at 50% (EC50) of 1, 1-Diphenyl-2-picrylhydrazyl (DPPH) and Hydroxyradical (-OH) Scavenging activity for the rice samples were also obtained. SJ showed lower EC50 in terms of its DPPH (3.81 + 0.15 mg/mL) and –OH (5.19 + 0.08 mg/mL) radical scavenging activities than the red grain SH and control NB rice indicating that at lower concentrations, it can readily exhibit antioxidant effects against reactive oxygen species (ROS). These results clearly suggest the higher antioxidant potential of pigmented rice varieties as compared with the widely consumed NB rice. Also, it is revealed in the study that even at lower concentrations, pigmented rice varieties can exhibit their antioxidant activities. Germination process further enhanced the antioxidant capacities of the rice samples regardless of their types. With these results at hand, these new rice varieties can be further developed as a good source of bio functional elements that can help alleviate the growing number of cases of metabolic disorders.

Keywords: antioxidant capacity, germinated rice, pigmented rice, super hongmi, superjami

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Authors: M. H. Korayem, Sh. Ameri, N. Yousefi Lademakhi

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To ensure the stability of closed-loop nonlinear model predictive control (NMPC) within a finite horizon, there is a need for appropriate design terminal ingredients, which can be a time-consuming and challenging effort. Otherwise, in order to ensure the stability of the control system, it is necessary to consider an infinite predictive horizon. Increasing the prediction horizon increases computational demand and slows down the implementation of the method. In this study, a new technique has been proposed to ensure system stability without terminal ingredients. This technique has been employed in the design of the NMPC algorithm, leading to a reduction in the computational complexity of designing terminal ingredients and computational burden. The studied system is a wheeled mobile robot (WMR) subjected to non-holonomic constraints. Simulation has been investigated for two problems: trajectory tracking and adjustment mode.

Keywords: wheeled mobile robot, nonlinear model predictive control, stability, without terminal ingredients

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Authors: Mahmoud S. Zaghloul, Mohammed M. Khalaf, Wael N. Thabet, Haidy N. Asham

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Background. Hypertrophic scarring is a difficult problem for burn patients, and scar management is an essential aspect of outpatient burn therapy. Post-burn pathologic scars involve functional and aesthetic limitations that have a dramatic influence on the patient’s quality of life. The aim was to investigate the use of extracorporeal shock wave therapy (ESWT), which targets the fibroblasts in scar tissue, as an effective modality for scar treatment in burn patients. Subjects and methods: forty patients with post-burn scars were assigned randomly into two equal groups; their ages ranged from 20-45 years. The study group received ESWT and traditional physical therapy program (deep friction massage, stretching exercises). The control group received traditional physical therapy program (deep friction massage, stretching exercises). All groups received two sessions per week for six successful weeks. The data were collected before and after the same period of treatment for both groups. Evaluation procedures were carried out to measure scar thickness using ultrasonography and Vancouver Scar Scale (VSS) was completed before and after treatment. Results: Post-treatment results showed that there was a significant improvement difference in scar thickness in both groups in favor of the study group. Percentage of improvement in scar thickness in the study group was 42.55%, while it was 12.15% in the control group. There was also a significant improvement difference between results obtained using VSS in both groups in favor of the study group. Conclusion: ESWT is effective in management of pathologic post burn scars.

Keywords: extracorporeal shock wave therapy, post-burn scars, ultrasonography, Vancouver scar scale

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Authors: Jang-Hwan Jo

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The supply management of ecosystem services of local forests is an essential issue as it is linked to the ecological welfare of local residents. This study aims to estimate the supply, trade-offs, and synergies of local forest regulating ecosystem services using a land cover classification map (LCCM) and a forest types map (FTM). Rigorous literature reviews and Expert Delphi analysis were conducted using the detailed variables of 1:5,000 LCCM and FTM. Land-use scoring method and Getis-Ord Gi* Analysis were utilized on detailed variables to propose a method for estimating supply, trade-offs, and synergies of the local forest regulating ecosystem services. The analysis revealed that the rank order (1st to 5th) of supply of regulating ecosystem services was Erosion prevention, Air quality regulation, Heat island mitigation, Water quality regulation, and Carbon storage. When analyzing the correlation between defined services of the entire city, almost all services showed a synergistic effect. However, when analyzing locally, trade-off effects (Heat island mitigation – Air quality regulation, Water quality regulation – Air quality regulation) appeared in the eastern and northwestern forest areas. This suggests the need to consider not only the synergy and trade-offs of the entire forest between specific ecosystem services but also the synergy and trade-offs of local areas in managing the regulating ecosystem services of local forests. The study result can provide primary data for the stakeholders to determine the initial conditions of the planning stage when discussing the establishment of policies related to the adjustment of the supply of regulating ecosystem services of the forests with limited access. Moreover, the study result can also help refine the estimation of the supply of the regulating ecosystem services with the availability of other forms of data.

Keywords: ecosystem service, getis ord gi* analysis, land use scoring method, regional forest, regulating service, synergies, trade-offs

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Authors: Mohamed Bin Alhaj, Hexu Liu, Mohammed Sulaiman, Osama Abudayyeh

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An effective facility maintenance management (FMM) system plays a crucial role in improving the quality of services and maintaining the facility in good condition. Current FMM heavily relies on the quality of the data collection function of the FMM systems, at times resulting in inefficient FMM decision-making. The new technology-based crowdsourcing provides great potential to improve the current FMM practices, especially in terms of timeliness and quality of data. This research aims to investigate the feasibility of using new technology-driven crowdsourcing for FMM and highlight its opportunities and challenges. A survey was carried out to understand the human, data, system, geospatial, and automation characteristics of crowdsourcing for an educational campus FMM via social networks. The survey results were analyzed to reveal the challenges and recommendations for the implementation of crowdsourcing for FMM. This research contributes to the body of knowledge by synthesizing the challenges and opportunities of using crowdsourcing for facility maintenance and providing a road map for applying crowdsourcing technology in FMM. In future work, a conceptual framework will be proposed to support data-driven FMM using social networks.

Keywords: crowdsourcing, facility maintenance management, social networks

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Authors: Nur-E-Jannat Tinu

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Water is absolutely vital not only for the survival of human beings but also for plants, animals, and all other living organisms. Water bodies, such as lakes, rivers, ponds, and estuaries, are the source of water supply in domestic, industrial, agriculture, and aquaculture purposes. The Buriganga River flows through the south and west of Dhaka city. The water quality of this river has become a matter of concern due to anthropogenic intervention of vital pollutants such as industrial effluents, urban sewage, and solid wastes in this area. Buriganga River is at risk to contamination from untreated municipal wastes, industrial discharges, runoff from organic and inorganic fertilizers, pesticides, insecticides, and oil emission around the river. The residential and commercial establishments along the river discharge wastewater either directly into the river or through drains and canals into the river. However, several regulatory measures and policies have been enforced by the Government to protect the river Buriganga from pollution, in most cases to no affect. Water quality assessment reveals that the water is also not appropriate for irrigation purposes. The physical parameters (pH, TDS, EC, Temperature, DO, COD, BOD) indicated that the water is too poor to be useable for agricultural, drinking, or other purposes. Chemical concentrations showed significant seasonal variations with high-level concentrations during the monsoon season, presumably due to extreme seasonal surface runoff. A comparative study of Electrical Conductivity (EC) and Total Dissolved Solids (TDS) indicated a considerable increase over the last five years A change in trend was observed from 2020 June-July, probably due to monsoon and post-monsoon. EC values decreased from 775 to 665 mmho/cm during this period. DO increased significantly from the mid-post-monsoon months to the early monsoon period. The pH value of river water is strongly alkaline, ranging between 6.5 and 7.79. This indicates that ecological organic compounds cause the water to become alkaline after the monsoon and monsoon seasons. As the water pollution level is very high, an effective remediation and pollution control plan should be considered.

Keywords: precipitation, spatial distribution, effluent, remediation

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Authors: Vanessa Castro, Liria H. Okuda, Daniela P. Chiebao, Adriana H. C. N. Romaldini, Harumi Hojo, Marina Grandi, Joao Paulo A. Silva, Alessandra F. C. Nassar

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The Biological Institute of Sao Paulo, in partnership with a private company, develops an Animal Health Family Farming Program (Prosaf) to enable communication among smallholder farmers and scientists, on-farm consulting and lectures, solving health questions that will benefit agricultural productivity. In Vale do Paraiba region, a dairy region of Sao Paulo State, southern Brazil, many of these types of farms are found with several milk quality problems. Most of these farms are profit-based business; however, with non-technified cattle rearing systems and uncertain veterinary assistance. Feedback from Prosaf showed that the biggest complaints from farmers were low milk production, sick animals and, mainly, loss of selling price due to a high somatic cell count (SCC) and a total bacterial count (TBC). The aims of this study were to improve milk quality, animal hygiene and herd health status by adjustments into general management practices and introducing techniques of sanitary control and milk monitoring in five dairy farms from Sao Jose do Barreiro municipality, Sao Paulo State, Brazil, to increase their profits. A total of 119 milk samples from 56 animals positive for California Mastitis Test (CMT) were collected. The positive CMT indicates subclinical mastitis, therefore laboratorial exams were performed in the milk (microbiological, biochemical and antibiogram test) detect the presence of Staphylococcus aureus (41.8%), Bacillus sp. (11.8%), Streptococcus sp. (2.1%), nonfermenting, motile and oxidase-negative Gram-negative Bacilli (2.1%) and Enterobacter (2.1%). Antibiograms revealed high resistance to gentamicin and streptomycin, probably due to indiscriminate use of antibiotics without veterinarian prescription. We suggested the improvement of hygiene management in the complete milking and cooling tanks system. Using the results of the laboratory tests, animals were properly treated, and the effects observed were better CMT outcomes, lower SCCs, and TBCs leading to an increase in milk pricing. This study will have a positive impact on the family farmers from Sao Paulo State dairy region by improving their market milk competitiveness.

Keywords: milk, family farming, food quality, antibiogram, profitability

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Authors: Yosef Ferede Bogale

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The purpose of this study was to evaluate the degree of customer satisfaction and the variables influencing it in the instance of the Bank of Abyssinia branches in the districts of Arada and Bole in Addis Ababa. The study was carried out utilizing a mixed research approach and a descriptive and explanatory research design in Addis Ababa, the capital city of Ethiopia. Both primary and secondary data were employed in this investigation. The study's target population consisted of 1000 of the bank's most prestigious clients. With a 93% response rate, 265 respondents from both genders in the active age group had higher levels of education and work experience and were in the active age group. Customers of the case bank under consideration comprised the study's target audience. The respondents, who belonged to both gender groups, were in the active age bracket with superior levels of education and work experience. As a result, this investigation discovered that the degree of client satisfaction was assigned a medium rating. Additionally given a middling rating were the company's image practices, employee competency, technology, and service quality. Further, the results also demonstrate that corporate image, employees’ competency, technology, and service quality all positively and significantly affect customer happiness. This study found that, to varying degrees, company image, technology, competence, and high-quality financial services will all improve consumer happiness. According to this report, banks should monitor customer satisfaction and service quality at least twice a year. This is because there is a growing movement among bank service providers for accountability, and measuring these factors is crucial. This study also recommends that banks make every effort to satisfy consumers' expectations to the highest level.

Keywords: customer satisfaction, corporate image, quality services risk, bank

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Authors: Arunima Datta, Prathama Guha Chaudhuri, Ashis Mukhopadhyay

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Background: Acceptance and commitment therapy (ACT) is one of the newer forms (third wave) therapy. This therapy helps a cancer patient to increase acceptance level about their disease as well as their present situation. Breast cancer patients are known to suffer from depression and mild cognitive impairment; both affect their quality of life. Objectives:The present study had assessed effect of structured ACT intervention on cognitive function and acceptance level among breast cancer patients who were undergoing chemotherapy. Method: Data was collected from 123 breast cancer patients those who were undergoing chemotherapy were willing to undergo psychological treatment, with no history of past psychiatric illness. Their baseline of cognitive function and acceptance levels were assessed using validated tools. The effect of sociodemographic factors and clinical factors on cognitive function was determined at baseline.The participants were randomly divided into two groups: experimental (ACT, 4 sessions over 2 months) and control group. Cognitive function and acceptance level were measured during post intervention on 2months follow-up. Appropriate statistical analyses were performed to determine the effect on cognitive function and acceptance level in two groups. Result: At baseline, the factors that significantly influenced slower speed of task performance were ER PR HER2 status; number of chemo cycle, treatment type (Adjuvant and neo-adjuvant) was related with that. Sociodemographic characteristics did not show any significant difference between slow and fast performance. Per and post intervention analysis showed that ACT intervention resulted in significant difference both in terms of speed of cognitive performance and acceptance level. Conclusion: ACT is an effective therapeutic option for treating mild cognitive impairment and improve acceptance level among breast cancer patients undergoing chemotherapy.

Keywords: acceptance and commitment therapy, breast cancer, quality of life, cognitive function

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Authors: Alexandre M. Brighenti

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The experiment was carried out in Valença, Rio de Janeiro State, Brazil, to evaluate the selectivity and weed control of carotenoid biosynthesis inhibiting herbicides applied alone or in combination with atrazine in elephant grass crop. The treatments were as follows: mesotrione (0.072 and 0.144 kg ha^-1 + 0.5% v/v mineral oil - Assist®), tembotrione (0.075 and 0.100 kg ha^-1 + 0.5% v/v mineral oil - Aureo®), atrazine + mesotrione (1.25 + 0.072 kg ha^-1 + 0.5% v/v mineral oil - Assist®), atrazine + tembotrione (1.25 + 0.100 kg ha^-1 + 0.5% v/v mineral oil - Aureo®), atrazine + mesotrione (1.25 + 0.072 kg ha^-1), atrazine + tembotrione (1.25 + 0.100 kg ha^-1) and two controls (hoed and unhoed check). Two application rates of mesotrione with the addition of mineral oil or the tank mixture of atrazine plus mesotrione, with or without the addition of mineral oil, did not provide injuries capable to reduce elephant grass forage yield. Tembotrione was phytotoxic to elephant grass when applied with mineral oil. Atrazine and tembotrione in a tank-mix, with or without mineral oil, were also phytotoxic to elephant grass. All treatments provided satisfactory weed control.

Keywords: forage, Napier grass, pasture, Pennisetum purpureum, weeds

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Authors: A. Mansouri, F. Krim

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This paper discusses the implementation and design of both linear PI and fuzzy controllers for DC-DC boost converters. Design of PI controllers is based on temporal response of closed-loop converters, while fuzzy controllers design is based on heuristic knowledge of boost converters. Linear controller implementation is quite straightforward relying on mathematical models, while fuzzy controller implementation employs one or more artificial intelligences techniques. Comparison between these boost controllers is made in design aspect. Experimental results show that the proposed fuzzy controller system is robust against input voltage and load resistance changing and in respect of start-up transient. Results indicate that fuzzy controller can achieve best control performance concerning faster transient response, steady-state response good stability and accuracy under different operating conditions. Fuzzy controller is more suitable to control boost converters.

Keywords: boost DC-DC converter, fuzzy, PI controllers, power electronics and control system

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Authors: Eirini Konstanta, Cedric Gouedard, Aggeliki Delimitsou, Stefania Patera, Samuel Murray

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Introduction: Quality reference DNA standards (QRS) for molecular testing by next-generation sequencing (NGS) are essential for accurate quantitation of copy number variations (CNV) for germline and variant allelic frequencies (VAF) for somatic analyses. Objectives: Presently, several molecular analytics for oncology patients are reliant upon quantitative metrics. Test validation and standardisation are also reliant upon the availability of surrogate control materials allowing for understanding test LOD (limit of detection), sensitivity, specificity. We have developed a dual calibration platform allowing for QRS pairs to be included in analysed DNA samples, allowing for accurate quantitation of CNV and VAF metrics within and between patient samples. Methods: QRS™ blocks up to 500nt were designed for common NGS panel targets incorporating ≥ 2 identification tags (IDTDNA.com). These were analysed upon spiking into gDNA, somatic, and ctDNA using a proprietary CalSuite™ platform adaptable to common LIMS. Results: We demonstrate QRS™ calibration reproducibility spiked to 5–25% at ± 2.5% in gDNA and ctDNA. Furthermore, we demonstrate CNV and VAF within and between samples (gDNA and ctDNA) with the same reproducibility (± 2.5%) in a clinical sample of lung cancer and HBOC (EGFR and BRCA1, respectively). CNV analytics was performed with similar accuracy using a single pair of QRS calibrators when using multiple single targeted sequencing controls. Conclusion: Dual paired QRS™ calibrators allow for accurate and reproducible quantitative analyses of CNV, VAF, intrinsic sample allele measurement, inter and intra-sample measure not only simplifying NGS analytics but allowing for monitoring clinically relevant biomarker VAF across patient ctDNA samples with improved accuracy.

Keywords: calibrator, CNV, gene copy number, VAF

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Authors: Vytautas Galvanauskas, Rimvydas Simutis, Donatas Levisauskas, Vykantas Grincas, Renaldas Urniezius

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The paper deals with model-based development and implementation of efficient control strategies for recombinant protein synthesis in fed-batch E.coli cultivation processes. Based on experimental data, a kinetic dynamic model for cultivation process was developed. This model was used to determine substrate feeding strategies during the cultivation. The proposed feeding strategy consists of two phases – biomass growth phase and recombinant protein production phase. In the first process phase, substrate-limited process is recommended when the specific growth rate of biomass is about 90-95% of its maximum value. This ensures reduction of glucose concentration in the medium, improves process repeatability, reduces the development of secondary metabolites and other unwanted by-products. The substrate limitation can be enhanced to satisfy restriction on maximum oxygen transfer rate in the bioreactor and to guarantee necessary dissolved carbon dioxide concentration in culture media. In the recombinant protein production phase, the level of substrate limitation and specific growth rate are selected within the range to enable optimal target protein synthesis rate. To account for complex process dynamics, to efficiently exploit the oxygen transfer capability of the bioreactor, and to maintain the required dissolved oxygen concentration, adaptive control algorithms for dissolved oxygen control have been proposed. The developed model-based control strategies are useful in scale-up of cultivation processes and accelerate implementation of innovative biotechnological processes for industrial applications.

Keywords: adaptive algorithms, model-based control, recombinant E. coli, scale-up of bioprocesses

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Authors: J. A. Marañón, L. Lozano C. De Los Santos, L. Martínez-Campesino, E. Caballero-Garrido, F. Galán-Estella

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Urinary incontinence (UI) is a significant health problem with considerable social and economic impact. An estimated 30% of women aged 30 to 60 years old have urinary incontinence (UI), while more than 50% of community-dwelling older women have the condition. Stress urinary incontinence and overactive bladder are the common types of incontinence The prevalence of stress and mixed (stress and urge) incontinence is higher than urge incontinence, but the latter is more likely to require treatment. In women, moderate and severe have a prevalence ranging from about 12% to 17% The objectives of this study was to examine the effect of the supplementation of tablets containing Dropsordry in women with urge urinary incontinence (UUI). Dropsordry is a novel active containing phytoestrogens from SOLGEN, the high genistin soy bean extract and pyrogallol plus polyphenols from standarized pumpkin seed extract,. The study was a single-center, not randomiized open prospective, study. 28 women with urinary incontinence ≥45 years were enrolled in this study (45-62 y. old age . Mean 52 y old). Items related to UI symptoms, were previously collected (T0) and these ítems were reviewed at the final of the study – 8 weeks. (T2). The presence of UI was previously diagnosed using the International Continence Society standards (ICS). Relationships between presence of UI and potential related factors as diabetes were also explored. Daily urinary test control was performed during the 8 weeks of treatment. Daily dosage was 1 g/ day (500 mg twice per day) from 0 to 4 week (T1), following a 500 mg/day daily intake from 4 to 8 week (T2). After eight weeks of treatment, the urgency grade score was reduced a 24,7%. The total urge episodes was reduced a 46%. Surprisingly there was no a significant change in daytime urinations (< 5%), however nocturia was reduced a 69,35%. Strenght Urinary Incontinence (SUI) was also tested showing a remarkably 52,17% reduction. Moreover the use of daily pantyliners was reduced a 66,25%. In addition, it was performed a panel test survey with quests when subjects of the study were enrolled (T0) and the same quests was performed after 8 weeks of supplementation (T2). 100% of the enrolled women fullfilled the ICIQ-SF quest (Spanish versión) and they were also questioned about the effects they noticed in response to taking the supplement and the change in quality of life. Interestingly no side effects were reported. There was a 96,2% of subjective satisfaction and a 85,8% objective score in the improvement of quality of life. CONCLUSION: the combination of High genistin isoflavones and pumpkin seed pyrogallol in Dropsordry tablets seems to be a safe and highly effective supplementation for the relieve of the urinary incontinence symptoms and a better quality of life in perimenopause women .

Keywords: isoflavones, pumpkin, menopause, incontinence, genistin

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Authors: Saima Sharif Nilla, Mahmudur Rahman Khan, Anisur Rahman Khan, Ghulam Mustafa1

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The microbial quality of Indian white shrimp (Peneaus indicus) from Bagerhat, Khulna and Satkhira of southwest Bangladesh was assessed where the parameters varied with different sources and the quality was found to be poor for Satkhira shrimp samples. Shrimp samples in fresh condition were collected to perform the microbial assessment and 10 pathogenic isolates for antibiotic sensitivity test to 12 antibiotics. The results show that total bacterial count of all the samples were beyond the acceptable limit 105 cfu/g. In case of total coliform and E. coli density, no substantial difference (p<0.5) was found between the different shrimp samples from different districts and also high quantity of TC exceeding the limit (>102 cfu/g) proves the poor quality of shrimp. The FC abundance found in shrimps of Bagerhat and Satkhira was similar and significantly higher (p<0.5) than that of Khulna samples. No significant difference (p<0.5) was found among the high density of Salmonella-Shigella, Vibrio spp., and Staphylococcus spp. of the shrimp samples from the source places. In case of antibiotic sensitivity patterns, all of them were resistant to ampicillin, Penicillin and sensitive to kanamycin. Most of the isolates were frequently sensitive to ciprofloxacin and streptomycin in the sensitivity test. In case of nutritional composition, no significant difference (t-test, p<0.05) was found among protein, lipid, moisture and ash contents of shrimp samples. The findings prove that shrimp under this study was more or less contaminated and samples from Satkhira were highly privileged with food borne pathogens which confirmed the unhygienic condition of the shrimp farms as well as the presence of antibiotic resistance bacteria in shrimp fish supposed to threat food safety and deteriorate the export quality.

Keywords: food borne pathogens, satkhira, penaeus indicus, antibiotic sensitivity, southwest Bangladesh, food safety

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Authors: Song Zhiyong, Zhao Bo, Du Li, Wang Wei

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Aircraft structures generally have complex surface. Because of constantly switching postures of motion axis, five-axis CNC machine’s composite stiffness changes during CNC machining. It gives rise to different amplitude of vibration of processing system, which further leads to the different effects on surface waviness. In order to provide a solution for this problem, we take the “S” shape test specimen’s CNC machining for the object, through calculate the five axis CNC machine’s composite stiffness and establish vibration model, we analysis of the influence mechanism between vibration amplitude and surface waviness. Through carry out the surface quality measurement experiments, verify the validity and accuracy of the theoretical analysis. This paper’s research results provide a theoretical basis for surface waviness control.

Keywords: five axis CNC machine, “S” shape test specimen, composite stiffness, surface waviness

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Authors: Jerome Dalphinis, Vishal Patel

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The Bailiwick of Jersey is an island British crown dependency situated off the coast of France. Jersey General Hospital’s emergency department sees approximately 40,000 patients a year. It’s outside the NHS, with secondary care being free at the point of care. Sedation is a continuum which extends from a normal conscious level to being fully unresponsive. Procedural sedation produces a minimally depressed level of consciousness in which the patient retains the ability to maintain an airway, and they respond appropriately to physical stimulation. The goals of it are to improve patient comfort and tolerance of the procedure and alleviate associated anxiety. Indications can be stratified by acuity, emergency (cardioversion for life-threatening dysrhythmia), and urgency (joint reduction). In the emergency department, this is most often achieved using a combination of opioids and benzodiazepines. Some departments also use ketamine to produce dissociative sedation, a cataleptic state of profound analgesia and amnesia. The response to pharmacological agents is highly individual, and the drugs used occasionally have unpredictable pharmacokinetics and pharmacodynamics, which can always result in progression between levels of sedation irrespective of the intention. Therefore, practitioners must be able to ‘rescue’ patients from deeper sedation. These practitioners need to be senior clinicians with advanced airway skills (AAS) training. It can lead to adverse effects such as dangerous hypoxia and unintended loss of consciousness if incorrectly undertaken; studies by the National Confidential Enquiry into Patient Outcome and Death (NCEPOD) have reported avoidable deaths. The Royal College of Emergency Medicine, UK (RCEM) released an updated ‘Safe Sedation of Adults in the Emergency Department’ guidance in 2017 detailing a series of standards for staff competencies, and the required environment and equipment, which are required for each target sedation depth. The emergency department in Jersey undertook audit research in 2018 to assess their current practice. It showed gaps in clinical competency, the need for uniform care, and improved documentation. This spurred the development of a checklist incorporating the above RCEM standards, including contraindication for procedural sedation and difficult airway assessment. This was approved following discussion with the relevant heads of departments and the patient safety directorates. Following this, a second audit research was carried out in 2019 with 17 completed checklists (11 relocation of joints, 6 cardioversions). Data was obtained from looking at the controlled resuscitation drugs book containing documented use of ketamine, alfentanil, and fentanyl. TrakCare, which is the patient electronic record system, was then referenced to obtain further information. The results showed dramatic improvement compared to 2018, and they have been subdivided into six categories; pre-procedure assessment recording of significant medical history and ASA grade (2 fold increase), informed consent (100% documentation), pre-oxygenation (88%), staff (90% were AAS practitioners) and monitoring (92% use of non-invasive blood pressure, pulse oximetry, capnography, and cardiac rhythm monitoring) during procedure, and discharge instructions including the documented return of normal vitals and consciousness (82%). This procedural sedation checklist is a safe intervention that identifies pertinent information about the patient and provides a standardised checklist for the delivery of gold standard of care.

Keywords: advanced airway skills, checklist, procedural sedation, resuscitation

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Authors: Kalsoom Rani

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Tobacco contains nicotine, which causes addiction to many toxic chemicals. In the world, people consume it in the form of smoke, chew, and sniffing, smoke of it is composed of almost 7000 active chemicals, which are very harmful to human health as well as for eye health, inhalation of tobacco smoke and fumes can accelerate and cause many blinding eye diseases. Dry eye and smoking have not been covered extensively in researches; more studies are required to unveil the relationship between smoking and dry eye. This study was conducted to determine the quantity and quality of tears in smokers. 60 subjects participated in the study, which was divided into two groups on the basis of consumption of cigarettes per day with age matched non smokers of 15-50 years. All participants have gone through a study based questioner, eye examination, and diagnostic 'Dry Eye Tests' for evaporative tears evaluation and measurement of basal tear secretion. Subjects were included in the criteria of 10 cigarettes per day with a minimum duration of 1 year; passive smokers for control groups were excluded. The study was carried out in a Medina Teaching Hospital, Faisalabad, Pakistan, ophthalmology department for the duration of 8 months. Mean values for tear break up time (TBUT), was reported 10sec with SD of +3.74 in controlled group, 5sec with SD + 2.32 in smokers and 4sec SD +3.77 heavy smokers in right eye (RE) and left eye (LE) 10.35sec with SD of +3.88 in controlled 5sec with SD + 2.3 in smokers and much reduced TBUT in heavy smokers was 3.85sec SD+2.20. Smoking has a very strong association with TRUT with a significance of P=.00 both eyes. Mean Schirmer-I value of the subjects was reported 12.6mm with SD + 8.37 in RE and 12.59mm with SD + 8.96 LE. The mean Schirmer-II test value was reported in the right, and left eye with a mean value for control was 20.23mm with SD + 8.93, 20.75mm with SD + 8.84 respectively, and in Smokers 9.90mm with SD + 5.74, and 10.07mm with SD + 6.98, and in heavy smokers 7.7mm, SD + 3.22 and 6.9, SD + 3.50 mm, association with smoking showed p=.001 in RE and .003 in LE. Smoking has deteriorated effect on both evaporative tear and aqueous tear secretion and causing symptoms of dry eye burning, itching, redness, and watering with epithelial cell damage.

Keywords: tear break-up time, basal tear secretion, smokers, dry eye

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Authors: Popoola Sulaimon Akorede, Muinat A. Agbabiaka-Mustapha

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The Quranic / piazza school where the rudiments of Islam are being imparted from the teaching of Arabic/ Quranic alphabets which later metamorphosized to higher fundamental principles of Islam is the major determinant of the existence of Islam in any part of south western Nigeria. In other words, one can successfully say that where there is a few or non-existence of such schools in that part of the country, the practice of the religion of Islam would be either very low or not existing at all. However, it has been discovered in the modern worlds that several challenges are militating against the development of these schools and among these challenges are poor admission policy, inadequate facilities such as learning environment and instructional materials, curriculum inadequacy and the management and the administration of the schools which failed to change in order to meet the modern contemporary Educational challenges. The focus of this paper therefore is to improve the conditions of these basic Islamic schools through the introduction of quality assurance and integrating accreditation Exercise to improve their status in order to enhance economic empowerment and to further their educational career in the future so that they will be able to compete favourably among the graduates of conventional universities. The scope of this study is limited to only seven (7) states of yorubaland and with only three (3) proprietors/ schools from each state which are Lagos, Oyo, Ogun, Osun, Ekiti, Ondo and parts of Kwara State. The study revealed that quality assurance as well as accreditation exercise are lacking in all the local Arabic/Quranic schools. Suggestions are proffered towards correcting the anomalies in these schools so that they can meet the modern Educational standard.

Keywords: accreditation, quality assurance, Quranic schools, South-western Nigeria

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Authors: Lakmali Anthony, Madeline Gillies

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Purpose: Long-term survivorship in colorectal cancer (CRC) is increasing as mortality decreases, leading to increased focus on patient-reported outcomes such as quality of life (QoL). CRC patients often have decreased QoL even after treatment is complete. This systematic review of the literature aims to identify psychosocial factors associated with decreased QoL in post-treatment CRC patients. Methodology: This systematic review was performed in accordance with the 2020 Preferred Reporting Items for Systematic Reviews and Meta-Analyses recommendations. The search was conducted in MEDLINE, EMBASE, and PsychINFO using MeSH headings. The two authors screened studies for relevance and extracted data. Results: Seventeen studies were identified, including 6,272 total participants (mean = 392, 58% male) with a mean age of 60.6 years. The European Organisation for Research and Treatment of Cancer QLQ-C30 was the most common measure of QoL (n=14, 82.3%). Most studies (n=15, 88.2%) found that emotional distress correlated with poor global QoL. This was most commonly measured with the Hospital Anxiety & Depression Scale (n=11, 64.7%). Other psychosocial factors associated with QoL were lack of social support, body image, and financial difficulties. Clinicopathologic determinants included presence of stoma and metastasis. Conclusion: This systematic review provides a summary of the psychosocial determinants of poor QoL in post-treatment CRC patients, as well as the most commonly reported measures of these. An understanding of these potentially modifiable determinants of poor outcome is pivotal to the provision of quality, patient-centred care in surgical oncology.

Keywords: colorectal cancer, cancer surgery, quality of life, oncology, social determinants

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Authors: Jiunde Lee, Meng-Yu Wun

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The present study attempted to explore how the range differences of ‘Geometric Field of Vision’ (GFOV) and differences in camera control in 3D simulation games, OMSI—The Bus Simulator of the 2013 PC version, affected players’ cognitive load, anxiety, and task performances. The study employed a between-subjects factorial experimental design. A total of 80 subjects completed experiment whose data were eligible for further analysis. The results of this study showed that in the difference of field of view, players had better task performances in a spacious view. Although cognitive resources consumed more of the players’ ‘mental demand,’ ‘physical demand’, and ‘temporal demand’, they had better performances in the experiment, and their anxiety was effectively reduced. On the other hand, in the narrow GFOV, players thought they spent more cognitive resources on ‘effort’ and ‘frustration degree,’ and had worse task performances, but it was not significant enough to reduce their anxiety. In terms of difference of camera control, players had worse performances since the fixed lens restricted their dexterous control. However, there was no significant difference in the players’ subjective cognitive resources or anxiety. The results further illustrated that task performances were affected by the interaction of GFOV and camera control.

Keywords: geometric field of view, camera lens, cognitive load, anxiety

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Authors: Jatuphum Ketchatturat

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The objective of this research was to study the learning and innovation skills of undergraduate students after Research-Based Learning had been applied. Eighty research participants were selected from undergraduate students enrolled in Educational Research Program using the Purposive Sampling Method. Research Methodology was Descriptive Research, the research took one semester to complete. The research instruments consisted of (1) Research Skill Assessment Form, (2) Research Quality Assessment Form, (3) Scale of learning and innovation skills 25 items. The quantitative data were analysed using descriptive statistics including, frequency, percentage, average and standard deviation. The qualitative data were analyzed using content analysis. The research results were (1) The students were able to conduct research that focused on educational research, which has a fair to the excellent level of standards of a research learning outcome, research skills, and research quality. The student’s learning and innovation skills have relating to research skills and research quality. (2) The findings found that the students have been developed to be learning and innovation skills such as systematic thinking, analytical thinking, critical thinking, creative problem solving, collaborative, research-creation, communication, and knowledge and experience sharing to friends, community and society.

Keywords: learning and innovation skills, research based learning, research skills, undergraduate students

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Authors: Pablo Raul Yanyachi, Alfredo Mamani Saico, Jorch Mendoza, Wang Xinsheng

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The Attitude Determination and Control System (ADCS) plays a pivotal role in the operation of nanosatellites such as Cubesats, managing orientation and stability during space missions. Within the ADCS, Reaction Wheels (RW) are electromechanical devices responsible for adjusting and maintaining satellite orientation through the application of kinetic moments. This study focuses on the characterization and analysis of a specific Reaction Wheel integrated into an ADCS prototype developed at the National University of San Agust´ın, Arequipa (UNSA). To achieve this, a single-axis Test Bench was constructed, where the reaction wheel consists of a brushless motor and an inertia flywheel driven by an Electronic Speed Controller (ESC). The research encompasses RW characterization, energy consumption evaluation, dynamic modeling, and control. The results have allowed us to ensure the maneuverability of ADCS prototypes while maintaining energy consumption within acceptable limits. The characterization and linearity analysis provides valuable insights for sizing and optimizing future reaction wheel prototypes for nanosatellites. This contributes to the ongoing development of aerospace technology within the scientific community at UNSA.

Keywords: test bench, nanosatellite, control, reaction wheel

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Authors: Sagar Jitendra Mahendrakar

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Exploratory testing is a dynamic and adaptable method of software quality assurance that is frequently praised for its ability to find hidden flaws and improve the overall quality of the product. Instead of using preset test cases, exploratory testing allows testers to explore the software application dynamically. This is in contrast to scripted testing methodologies, which primarily rely on tester intuition, creativity, and adaptability. There are several tools and techniques that can aid testers in the exploratory testing process which we will be discussing in this talk.Tests of this kind are able to find bugs of this kind that are harder to find during structured testing or that other testing methods may have overlooked.The purpose of this abstract is to examine the nature and importance of exploratory testing in modern software development methods. It explores the fundamental ideas of exploratory testing, highlighting the value of domain knowledge and tester experience in spotting possible problems that may escape the notice of traditional testing methodologies. Throughout the software development lifecycle, exploratory testing promotes quick feedback loops and continuous improvement by giving testers the ability to make decisions in real time based on their observations. This abstract also clarifies the unique features of exploratory testing, like its non-linearity and capacity to replicate user behavior in real-world settings. Testers can find intricate bugs, usability problems, and edge cases in software through impromptu exploration that might go undetected. Exploratory testing's flexible and iterative structure fits in well with agile and DevOps processes, allowing for a quicker time to market without sacrificing the quality of the final product.

Keywords: exploratory, testing, automation, quality

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Authors: Nicodemus Tiendem, Arrey Mbayong Napoleon

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The heightening of competition and the quest for market share has left business persons and research communities re-examining and reinventing their competitive practices. A case in point is Porter’s generic strategy which has received a lot of criticism lately regarding its inability to maintain a company’s competitive power. This is because it focuses more on the organisation and ignores her external partners, who have a strong bearing on the company’s performance. This paper, therefore, sought to examine Porter’s generic strategies alongside supply chain quality management practices in terms of their effectiveness in building the competitive power of manufacturing companies in Cameroon. This was done with the use of primary data captured from a survey study across the supply chains of 20 manufacturing companies in Cameroon using a five-point Likert scale questionnaire. For each company, four 1st tier suppliers and four 1st tier distributors were carefully chosen to participate in the study alongside the companies themselves. In each case, attention was directed to persons involved in the supply chains of the companies. This gave a total of 180 entities comprising the supply chains of the 20 manufacturing companies involved in the study, making a total of 900 participants. The data was analysed using three multiple regression models to assess the effect of Porter’s generic strategy and supply chain quality management on the marketing performance of the companies. The findings proved that in such a competitive atmosphere, supply chain quality management is a better tool for marketing performance over Porter’s generic strategies and hence building the competitive power of the companies at all levels of the study. Although the study made use of convenience sampling, where sample selectivity biases the results, the findings aligned with many other recent developments in line with building the competitive power of manufacturing companies and thereby made the findings suitable for generalisation.

Keywords: supply chain quality management, Porter’s generic strategies, competitive power, marketing performance, manufacturing companies, Cameroon

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Authors: Nordin Mamat, Abdul Rahim Razalli, Loy Chee Luen, Abdul Talib Hashim

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This study was designed to investigate preschool environment in multi-ethnic preschool in Malaysia. The objectives are to identify the quality of work environment in multi-ethnic preschools; to investigate the practices of teachers’ role and responsibility; and to identify the quality of human resources. The study involved 2004 respondents who are the staff of multi-ethnic preschool from the government agency who provide preschool service. This study was conducted using a mixed method in which questionnaires and interviews were used to obtain data from respondents. The findings were analysed using mean and used Likert scale to determine the three-stage level such as the high, moderate and low. Findings indicated that the work environment at a moderate level, but the facilities provided insufficient to carry out educational activities with children. The result based on ranking of duties and responsibilities of teachers in multi-ethnic preschool shows the teachers practice daily record of children's development is very little, that only 65 persons are recording the child's development. The poor ratio of teachers and child in multi-ethnic preschool is between 25 to 35 children per class which means the children need a lot of attention. Meanwhile, the work environment is moderate with a mean score of 3.65 and overall mean score for level of staff career development 3.66 also moderate. The findings indicate the facilities provided in their workplace and staff career development requires improvements. Overall, the level of work environment is moderate, and it needs an improvement in term of facilities.

Keywords: environment, human resources, multi-ethnic preschool, quality teacher

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Authors: Ruben Lopez-Rodriguez

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In a microgrid, diverse energy sources (both renewable and non-renewable) are combined with energy storage units to form a localized power system. Microgrids function as independent entities, capable of meeting the energy needs of specific areas or communities. This paper introduces a Model Predictive Control (MPC) approach tailored for grid-connected microgrids, aiming to optimize their operation. The formulation employs Mixed-Integer Programming (MIP) to find optimal trajectories. This entails the fulfillment of continuous and binary constraints, all while accounting for commutations between various operating conditions such as storage unit charge/discharge, import/export from/towards the main grid, as well as asset connection/disconnection. To validate the proposed approach, a microgrid case study is conducted, and the simulation results are compared with those obtained using a rule-based strategy.

Keywords: microgrids, mixed logical dynamical systems, mixed-integer optimization, model predictive control

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Authors: Chanunya Fahwan, Supat Chaiyakul

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A lactose-free diet is imperative for those with lactose intolerance and experiencing milk intolerance. This entails eliminating milk-based products, which may result in dietary and nutritional challenges and the main problems of Lactose hydrolyzed milk powder during production were the adhesion in the drying chamber and low-yield and low-quality powder. The use of lactose-free milk to produce lactose-free milk powder was studied here. Development of two milk powder formulas from cow's milk and lactose-free cow's milk by using a substitute for maltodextrin, Polydextrose (PDX), Resistant Starch (RS), Cellobiose (CB), and Resistant Maltodextrin (RMD) to improve quality and reduce the glycemic index from maltodextrin, which are carriers that were used in industry at three experimental levels 10%, 15% and 20% the properties of milk powder were studied such as color, moisture content, percentage yield (%yield) and solubility index. The experiment revealed that prebiotic carriers could replace maltodextrin and improve quality, such as solubility and percentage yield, and enriched nutrients, such as dietary fiber. CB, RMD, and PDX are three possible carriers, which are applied to both regular cow's milk formula and lactose-free cow milk.

Keywords: lactose-free milk powder, prebiotic carrier, co-particle, glycemic index

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Authors: I. Mukherjee, J. Ghose, T. Chakraborty, S. Chaudhury, R. Majumder

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India is the second most populated nation in the world. With the Indian population hitting the 1.26 billion mark in the year 2014, there has been an unprecedented rise in power and energy requirements throughout the nation. This mammoth demand for energy, both at the industrial as well as at the domestic household level, as well as the increase in the usage of automobiles has led to a corresponding increase in the total tonnage of fuels being burnt every year. This, in turn, has led to an increase in the concentration of atmospheric pollutants over the years with enhanced particulate concentrations being reported for different parts of the country. Considering the adverseness of the particulates, the paper analyses the role of the particulates on the air quality of four major congested cities of the country namely, Kolkata (22034’ N, 88024’ E), Delhi (28038’N , 77012’ E), Bangalore (12058’ N , 77038’E) and Mumbai (18.9750° N, 72.8258° E) over a period of four years from 2006-2009. The fractional contribution of the finer fractions to the coarser one has been considered in the study in addition to the relative occurrences of the particulate fractions with respect to the other gaseous pollutants such as sulphur dioxide (SO2) and nitrogen oxides (NOX).

Keywords: air quality, particulates, yearly variation, relative occurrence, SO2, NOX

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