Search results for: Iraqi soft drink firms

Authors: Munish Garg, Vinni Ahuja

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In the past few years, the high consumption of soft drinks has attracted negative attention world-wide due to its possible adverse effects, leading the health conscious people to find alternative nutraceutical or herbal health drinks. In the present study, a nutraceutical soft drink was developed utilizing some easily available and well known traditional herbs having nutritional potential. The key ingredients were selected as bael, amla, lemon juice, ashwagandha and poppy seeds based on their household routine use in the summer with proven refreshing, cooling and energetic feeling since ages. After several trials made, the final composition of nutraceutical summer soft drink was selected as most suitable combination based on the taste, physicochemical, microbial and organoleptic point of view. The physicochemical analysis of the prepared drink found to contain optimum level of titratable acidity, total soluble solids and pH which were in accordance of the commercial recommendations. There were no bacterial colonies found in the product therefore found within limits. During the nine point’s hedonic scale sensory evaluation, the drink was strongly liked for colour, taste, flavour and texture. The formulation was found to contain flavonoids (80mg/100ml), phenolics (103mg/100ml), vitamin C (250mg/100ml) and has antioxidant potential (75.52%) apart from providing several other essential vitamins, minerals and healthy components. The developed nutraceutical drink provides an economical and feasible option for the consumers with very good taste combined with potential health benefits. The present drink is potentially capable to replace the synthetic soft drinks available in the market.

Keywords: herbal drink, summer drink, nutraceuticals, soft drink

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Authors: Julita D. L. Nainggolan, Cindy Novita Ongkowijoyo, Veli Sungono, Dyana Safitri Velies, Ernestine Vivie Sadeli, Jimmy

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Introduction: Normal menstrual cycle in women ranges from 21-34 days. Menopause is defined as the time when there have been no menstrual periods for 12 consecutive months and no other biological or physiological cause can be identified. Caffeine might increase the estradiol in the early of follicular phase and possibly increase the progesterone and shorten menstruation cycle. Women with shorter menstrual cycle, (below 26 days) would likely get to menopause 1.4 years earlier than those who are normal, and 2.2 years earlier than women with longer menstrual cycle. Purpose: To study the association of caffeine consumption in coffee, tea, and soft drinks with the age of menopause. Design Study: A cross-sectional study using purposive sampling of 132 menopause women from elderly nursing, hospitals and students’ relatives from August 2015-December 2015. The mean difference of age of menopause among the caffeine intake was analyzed by using the unpaired t-test and logistic regression. Results: Mean current age of the respondents are 61.4 years ± SD 9.8; and age of menopause was 47.7 years ± SD 4.2. There are 49.6% who drink coffee, 62.6% of tea and 7.6% of soft drinks. The analysis of t-test showed no significant mean difference in age of menopause among women who drink coffee, tea and soft drinks, mean age of 47.63 ± 4.3 in coffee with p=0.392, mean age of 47.8 ± 4 in tea with p=0.373; and mean age of 46 ± 5.5 with p=0.083 after adjustment of smoking history. Conclusion: Consumption of caffeine among women who drink coffee, tea, and soft drinks did not show significant mean difference in age of menopause.

Keywords: caffeine, menopause, coffee, tea, soda, soft drinks

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Authors: Ahmed Omar Bali, Sherko Jabar, Hazhar Jalal, Mahdi Sofi-Karim

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For a long while in Iraq, media organizations were owned by political parties, particularly the ruling parties, because media traditional organizations required big capital and human resources. This paper has examined the dynamics of Iraqi media market transformation with emphasizing on factors that help to merge media entrepreneurs and digital media firms which target audience on social media. A qualitative method was adopted in this study using open, in-depth interviews with 19 media entrepreneurs and three managers of media firms. The study revealed that relative freedom and advanced communication technologies have encouraged media entrepreneurs to drive the new media on producing short videos and broadcast them on social media which has become popular among media consumers.

Keywords: media entrepreneur, Iraq, journalists, media technicians, digital media firms, media market

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Authors: Rizgar Abdullah Sabir Jaf, Bayan Sedeeq Azeez Hussin, Dler Moosa Ahmed Karim

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Presently, economic and technological developments are growing faster in an unparalleled way. The result of that is innovative changing a great deal of a great deal of assumption, concepts, transactions, and high of competition between companies all over the world. The title of the thesis is one of the subjects that get large concerns in the financial and business world in the present time. That is because many competitive firms have appeared in the regional and global markets and the rapid changes that covered all fields of life. The subjects of the dissertation have a special importance in making the firm's businesses succeed in general and the industrial firms especially. Thus, the basic purpose of this study is to determine whether target costing is used in the costing application process in their customer expectation, profit margin, cost and price determination, cost reduction and management operations. In today’s intensely competitive and highly volatile business environment, consistent development of low cost and high quality products meeting the functional requirements is a key to a company's survival. Companies continuously strive to reduce the costs while still producing quality products to stay ahead in the competition. Many companies have turned to target costing to achieve this objective. The results indicate that there is a significant positive relationship (at the significance level less than 0.05) between the factors competitive advantage and management accounting techniques in the firm's sample study.

Keywords: strategic information, target cost, competitive advantage, Iraqi soft drink firms

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Authors: Momen Yaseen M. Amin

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Despite widespread coverage of language policy in the literature, there has been scant research probing into English language education policy at tertiary levels in general and in the case of higher education context of Iraqi Kurdistan in particular. The present qualitative study investigated the results of a questionnaire on attitudes toward English language education policy in terms of attitudes toward the English language in general, the current English education policy, and the purposes for learning English among Kurdish EFL university students. Moreover, this study aimed to investigate this topic in light of the participants’ gender and major. To this end, an adapted version of Yang’s (2012) questionnaire was administered to university EFL students majoring in soft and hard sciences (N=300, male 34%, female 67%, four and two disciplines, respectively) at two-state and private universities in Iraqi Kurdistan. The findings revealed positive attitudes toward English as an international language in both soft and hard sciences. While strongly subscribing to the idea that all Iraqi Kurdish students should learn the English language and the courses to be offered in English as well as Kurdish, the majority of the participants expressed their readiness and enthusiasm to excel in English and considered such competency a significant academic accomplishment. However, a good number felt dissatisfied with the status quo of English education at their institutions. This paper provides some implications and recommendations for English education policies makers, administrators, and English language instructors at tertiary levels.

Keywords: attitudes, language policy, English language education, Iraqi Kurdistan

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Authors: Gerardette Darkwah, Gloria Ankar Brewoo, John Barimah, Gilbert Owiah Sampson, Vincent Abe-Inge

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Soft drinks which are widely consumed in Ghana have been reported in other countries to contain toxic heavy metals beyond the acceptable limits in other countries. Therefore, the objective of this study was to assess the quality characteristics of selected locally produced and marketed soft drinks. Three (3) different batches of 23 soft drinks were sampled from the Takoradi markets. The samples were prescreened for the presence of reducing sugars, phosphates, alcohol and carbon dioxide. The heavy metal contents and physicochemical properties were also determined with AOAC methods. The results indicated the presence of reducing sugars, carbon dioxide and the absence of alcohol in all the selected soft drink samples. The pH, total sugars, moisture, total soluble solids (TSS) and titratable acidity ranged from 2.42 – 3.44, 3.30 – 10.44%, 85.63 – 94.85%, 5.00 – 13.33°Brix, and 0.21 – 1.99% respectively. The concentration of heavy metals were also below detection limits in all samples. The quality of the selected were within specifications prescribed by regulatory bodies.

Keywords: heavy metal contamination, locally manufactured, quality, soft drinks

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Authors: Zarmina Gillani, Mulazim Hussain Bukhari, Nuzhat Huma, Aqsa Qayyum

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Whey is a valuable by-product of dairy industry comprising of precious nutrients lactose, protein, vitamins and minerals for the human food but considered as a pollutant due to its biological activity. So, there is a need to develop nutritious whey products to overcome the problem of environmental pollution. This project was planned to develop a whey drink at different pasteurization temperatures and its quality was evaluated during storage. The result indicated that pH, acidity, total soluble solids and lactose content changed significantly (p < 0.01) due to lactic acid production during storage. Non-significant (p > 0.05) effects were detected on the protein and ash content of whey drink. Fat and viscosity changed significantly with respect to storage only. Sensory evaluation of whey drink revealed that both treatments remained acceptable while whey drink pasteurized at 75°C/30 minutes (WD2) gained more sensory score compared to whey drink pasteurized at 65°C/30minutes (WD1).

Keywords: pasteurization, sensory evaluation, storage, whey

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Authors: Sawale Pravin Digambar, G. R. Patil, Shaik Abdul Hussain

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Terminalia arjuna (TA), an important medicinal plant in Indian System of Medicine, is specifically recognized for its recuperative effect on heart ailments. Alcoholic extract of TA (both free and encapsulated) was incorporated into milk to obtain functional dairy beverages. The respective beverages were appropriately flavored and optimized using response surface methodology to improve the sensory appeal. The beverages were evaluated for their compositional, anti-oxidative and various other physico-chemical aspects. Addition of herb (0.3%) extract to flavoured dairy drink (Drink 1) resulted in significantly lowered (p>0.05) HMF content and increased antioxidant activity, total phenol content as compared with control (Control 1). Subsequently, a significant (p>0.05) increase in acidity and sedimentation was also observed. Encapsulated herb (1.8%) incorporated drink (Drink 2) had significantly (P>0.05) enhanced HMF value and decreased antioxidant activity, phenol content as compared to herb added vanilla chocolate dairy drink (Drink 1). It can be concluded that addition of encapsulated TA extract and non-encapsulated TA extract to chocolate dairy drink at 0.3% concentration altered the functional properties vanilla chocolate dairy drink which could be related to the interaction of herb components such as polyphenol with milk protein or maltodextrin/ gum Arabic matrix.

Keywords: Terminalia arjuna, encapsulate, antioxidant activity, physicochemical study

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Authors: Rudi Hartono, Bambang Purwanto

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The translation quality of food and drink labels from Indonesian into English is poor because the translation is not accurate, less natural, and difficult to read. The label translation can be found in some cans packages of food and drink products produced and marketed by several companies in Indonesia. If this problem is left unchecked, it will lead to a misunderstanding on the translation results and make consumers confused. This study was conducted to analyze the translation errors on food and drink products labels and formulate the solution for the better translation quality. The research design was the evaluation research with a holistic criticism approach. The data used were words, phrases, and sentences translated from Indonesian to English language printed on food and drink product labels. The data were processed by using Interactive Model Analysis that carried out three main steps: collecting, classifying, and verifying data. Furthermore, the data were analyzed by using content analysis to view the accuracy, naturalness, and readability of translation. The results showed that the translation quality of food and drink product labels from Indonesian to English has the level of accuracy (60%), level of naturalness (50%), and level readability (60%). This fact needs a help to create an effective strategy for translating food and drink product labels later.

Keywords: translation quality, food and drink product labels, a holistic criticism approach, interactive model, content analysis

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Authors: Tomotaka Yanagida

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The Corporate Governance Code, revised in 2015, requires firms listed within the first and second sections of Japan’s Tokyo stock exchange to select two or more independent outside directors (the Corporate Governance Code4-8). Therefore, Japanese listed firms must do this or explain the reason why they are not able to do so. This study investigates how the Corporate Governance Code affects Japanese listed firms. We find that the Corporate Governance Code increases the ratio of outside directors by nearly 8.8% for a sample of Japanese firms comprising nearly 4,200 firm-year observations from 2014 to 2015 using a difference-in-differences approach. This implies that they felt it would have been difficult to explain why it was not appropriate to have an outside director at the annual shareholders' meeting. Moreover, this suggests that they appoint outside directors as defined by the Corporate Governance Code, but maintain board size. This situation shows that compliance in Japan may simply be 'window dressing,' that is, more form than substance.

Keywords: board structure, comply or explain, corporate governance code, soft law

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Authors: Thanaa M. Sulaiman

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The Iraqi education system has suffered greatly as a result of wars, political instability, and economic problems. After the fall of Saddam’s regime in 2003, the Iraqi education system was proportionally the most impacted sector. The new administration prioritized educational reforms. International organizations, as well as foreign countries, were in the lead to achieve educational reforms. The current study aims to shed light on the reformation process and the roles of different stakeholders, especially international organizations. It also aims to explore the current problems facing the Iraqi education system. Additionally, it aims to explore the different programs and projects that are funded and implemented by international organizations and the impact of these programs and projects.

Keywords: Iraq, Iraqi education system, educational reform, international organizations

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Authors: Hanaa Sameen Ameen Bajilan

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Human rights should be protected and promoted without regard to race, ethnicity, religion, political philosophy, or sexual orientation, following our firm convictions. Thus, any infringement of these rights or disdain for; any use of violence against women undermines the principles and human values of equality and endangers the entire society, including its potential to live in peace and to make growth and development. This paper represents the condition of the new Iraqi women regarding issues such as the gender wage gap, education, health, and violence against women. The study aims to determine the impact of traditions and customs on the legal position of Iraqi women. First, it seeks to assess the effects of culture as a historical agency on the legal status of Iraqi women. Second, the influence of cultural developments in the later part of the twentieth century on Iraqi women's legal standing, and third, the importance of cultural variety as a progressive cultural component in women's legal position. Finally, the study highlights the representation of women in Iraq: Gender wage Gap, Women's liberation between culture and law, and the role of women within Iraqi society based on an Iraqi novel named (Orange Light) in Arabic: برتقالو ضو. in her book, the Iraqi writer Nadia Al-Abru succeeds in portraying the post-war society's devotion to the sexual, emotional and mental marginalization of women in terms of the value of attendance. Since the study of Iraqi women's literature in Arabic-English translation is a new avenue of research that contributes to all three areas, this investigation aims to establish critical lines of engagement between contemporary Iraqi women's literature in English translation and feminist translation conceptual frameworks, and this is accomplished by first focusing on why analyzing Iraqi women writers' novels in Arabic-English translation is a timeline of inquiry that contributes to existing and emerging knowledge fields concerning Iraqi women writers' contemporary critical contexts and scholarship on Arab women's literature in Arabic-English translation.

Keywords: women in İraq, equality, violence, gender wage gap, Nadia Al-Abru, (orange light), women's liberation, İraqi women's literature,

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Authors: Biplab Singha, Mausumi Sen, Nidul Sinha

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In order to deal with the impreciseness and uncertainty of a system, D. Molodtsov has introduced the concept of ‘Soft Set’ in the year 1999. Since then, a number of related definitions have been conceptualized. This paper includes a study on various forms of Soft Sets with examples. The paper contains the concepts of domain and co-domain of a soft set, conversion to one-one and onto function, matrix representation of a soft set and its relation with one-one function, upper and lower triangular matrix, transpose and Kernel of a soft set. This paper also gives the idea of the extension of soft sets in medical diagnosis. Here, two soft sets related to disease and symptoms are considered and using AND operation and OR operation, diagnosis of the disease is calculated through appropriate examples.

Keywords: kernel of a soft set, soft set, transpose of a soft set, upper and lower triangular matrix of a soft set

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Authors: Inayatur Rehman

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Molodtstove developed the theory of soft sets which can be seen as an effective tool to deal with uncertainties. Since the introduction of this concept, the application of soft sets has been restricted to associative algebraic structures (groups, semi groups, associative rings, semi-rings etc.). Acceptably, though the study of soft sets, where the base set of parameters is a commutative structure, has attracted the attention of many researchers for more than one decade. But on the other hand there are many sets which are naturally endowed by two compatible binary operations forming a non-associative ring and we may dig out examples which investigate a non-associative structure in the context of soft sets. Thus it seems natural to apply the concept of soft sets to non-commutative and non-associative structures. In present paper, we make a new approach to apply Molodtsoves notion of soft sets to LA-ring (a class of non-associative ring). We extend the study of soft commutative rings from theoretical aspect.

Keywords: soft sets, LA-rings, soft LA-rings, soft ideals, soft prime ideals, idealistic soft LA-rings, LA-ring homomorphism

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Authors: Nasiruddin Khan

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The increased use of caffeinated beverages and energy drink is posing threat to all ages and gender especially, younger adults. There is a lack of scientific evidence in Oman regarding caffeine and energy drink consumption. Our study aims to demonstrate the prevalence, pattern, knowledge and awareness, and side effects of caffeine intake among university students. This cross-sectional study including (N=365) apparently healthy male and female Omani university students aged 18-30 years, was carried out from February 2018-June 2018. A self-administered questionnaire with various sections was used to obtain information. The prevalence of caffeinated beverage consumption was commonly high among participants (97%). The males preferred Nescafe, coffee (both p < 0.001), espresso (p < 0.022), and soda (p < 0.008) while females consumed more tea (p < 0.029). The awareness about negative health impact of caffeine intake was significantly higher in females rather than males (p < 0.002). The overall prevalence of energy drink consumption was 42.1% (n=149), and higher in males (75%, p < 0.001). More males consumed 3-5 and > 5 cans/day while females used 1-2 cans/day. The starting age of energy drink use was higher in females (16-20 years (51.1%)) as compared to males (11-15 years (33.3%)). Females were more aware of caffeine as energy drink ingredient (p < 0.036) than males. The major source of information about enery drink was family and friends (58.3%). Red Bull was the commonly used brand (55.5%) among participants. Common reasons for high energy drink consumption were energy boost (68.4 %), taste (62.9%), reduce fatigue (52.1%), and better performance (47.3%). Females reported breathing problem, and abnormal heart beat (p < 0.004, 0.054, respectively), while more males reported irritability than females (p < 0.052). The prevalence of caffeinated beverage and energy drink consumption is high among participants. The awareness, and knowledge among university student is not satisfactory and needs immediate action to avoid excess use of such consumption.

Keywords: energy drink, caffeinated beverages, awareness, Oman

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Authors: Yazid Abdullahi Abubakar, Jay Mitra

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This paper is concerned with entrepreneurial high-impact firms, which are firms that generate ‘both’ disproportionate levels of employment and sales growth, and have high levels of innovative activity. It investigates differences in factors influencing high-impact growth between indigenous and foreign firms. The study is based on an analysis of data from United Kingdom (UK) Innovation Scoreboard on 865 firms, which were divided into high-impact firms (those achieving positive growth in both sales and employment) and low-impact firms (negative or no growth in sales or employment); in order to identifying the critical differences in regional, sectorial and size related factors that facilitate knowledge spillovers and high-impact growth between indigenous and foreign firms. The findings suggest that: 1) Firms’ access to regional knowledge spillovers (from businesses and higher education institutions) is more significantly associated with high-impact growth of UK firms in comparison to foreign firms, 2) Because high-tech sectors have greater use of knowledge spillovers (compared to low-tech sectors), high-tech sectors are more associated with high-impact growth, but the relationship is stronger for UK firms compared to foreign firms, 3) Because small firms have greater need for knowledge spillovers (relative to large firms), there is a negative relationship between firm size and high-impact growth, but the negative relationship is greater for UK firms in comparison to foreign firms.

Keywords: entrepreneurship, high-growth, indigenous firms, foreign firms, small firms, large firms

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Authors: Gianella Franco, Karen Suarez, María Quijano, Patricia Manzano

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Agro-industries generate large amounts of waste, which are mostly untapped. This research was carried out to use cocoa, coffee and orange industrial by-products to develop a dairy drink. The product was prepared by making a 10% aqueous extract of the mixture of cocoa and coffee beans shells and orange peel. Extreme Vertices Mixture Design was applied to vary the proportions of the ingredients of the aqueous extract, getting 13 formulations. Each formulation was mixed with skim milk and pasteurized. The attributes of taste, smell, color and appearance were evaluated by a semi-trained panel by multiple comparisons test, comparing the formulations against a standard marked as "R", which consisted of a coffee commercial drink. The formulations with the highest scores were selected to maximize the Total Polyphenol Content (TPC) through a process of linear optimization resulting in the formulation 80.5%: 18.37%: 1.13% of cocoa bean shell, coffee bean shell and orange peel, respectively. The Total Polyphenol Content was 4.99 ± 0.34 mg GAE/g of drink, DPPH radical scavenging activity (%) was 80.14 ± 0.05 and caffeine concentration of 114.78 mg / L, while the coffee commercial drink presented 3.93 ± 0.84 mg GAE / g drink, 55.54 ± 0.03 % and 47.44 mg / L of TPC, DPPH radical scavenging activity and caffeine content, respectively. The results show that it is possible to prepare an antioxidant - rich drink with good sensorial attributes made of industrial by-products.

Keywords: DPPH, polyphenols, waste, food science

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Authors: Hong Fan, Lifang Gao, Feng Zhan

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This paper examines the influence of local gambling attitudes on a firm's long-term financial performance. Firms located in gambling-prone regions may be more willing to take risks, thus spending more on innovative projects. However, firms in such regions may also be likely to choose projects impulsively and allocate resources inefficiently. By studying Chinese publicly listed firms from 2010 to 2017, we find that firms in more gambling-prone regions invest more in R&D. Both local gambling attitudes and firms’ R&D spending are positively associated with firms’ long-term financial performance. More importantly, our study reveals that the positive impact of R&D spending on firms’ long-term financial performance is weakened by gambling-friendly attitudes, probably because firms in gambling-prone regions are more likely to overinvest in risky projects. This effect is stronger for larger firms, state-owned enterprises (SOEs), firms with more government subsidies, and firms with weaker internal control.

Keywords: regional gambling attitudes, long-term financial performance, R&D, risk, local bias

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Authors: Shabnam Dadparvar, Laijin Shen

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Undoubtedly, children are one of the biggest assets of any society and it is the duty of all officials to have a systematic plan to educate the next generation and make a better life for children so that they can progress and be effective for their communities. In an effort, Kurdistan Regional Government (KRG) has adopted standards to improve the condition for Izadis children; however, there are challenges that remain; such as: Izadis child abuse, Izadis child labor, Izadis children right’s law, orphans, Izadis street children and etc. In this paper, by a descriptive-analytical method the authors try to discuss the general situation of Izadis children in today s Iraqi Kurdistan and the issues such as drug abuse, Izadis child labor, orphans and Izadis street children. The questions are: How is the situation of Izadis children in Iraqi Kurdistan and what are their challenges? Also, what is the KRG’s strategy and through which ways, they can make a better life for minority children and change their current status? The authors believe that nowadays, the KRG is trying to crack down on problems against Izadis children; however, their effort is not adequate and some other activities should be performed; one of which is passing the Izadis children s law against violence.

Keywords: children right, Iraqi Kurdistan, Izadis children, Kurdistan Regional Government

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Authors: Gramza-Michalowska Anna, Skrety Joanna, Kobus-Cisowska Joanna, Kmiecik Dominik, Korczak Jozef, Anna Zywica

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Background: Recent research presented many evidences confirming that food besides its basic nutritional function, possess significant therapeutic and prophylactic potential. Conscious consumer is aware of diet habits and well being lifestyle influencing a proper functioning that is why there is a need of new pro-health products. Objective: Proposition of the technology of unsweetened almond drinks enriched with plant extracts for pro-health oriented individuals. Research investigated the influence of selected plant extracts addition on antioxidative activity and consumer’s acceptance of drinks as all day diet product representatives. Methods: The analysis of the basic composition and antioxidant properties of the almond drink was conducted. Research included analysis of basic composition (protein, lipids and fiber content) and antioxidant capacity of drink (DPPH, ABTS, ORAC value, and FRAP). Proposed drink was also characterized with sensory analysis, including color, aroma, taste, consistency, and overall acceptance. Results: Results showed that addition of plant extracts into an almond drink allowed to improve its antioxidant capacity and sensory value of the drinks. Profitable composition and pro-health properties of designed drink permits offering healthy product for all day consumption. Conclusion: Designed almond drink would be a significant supplement for pro-healthy life style of the consumers. Results showed that plant extracts enriched almond drink would be a good source of antioxidants and accepted by the consumers.

Keywords: phytonutrients, pro-health, almond, wellbeing, antioxidant potential, sensory value

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Authors: Candra Irawan, David Yudianto, Ahsanu Nadiyya, Dewi Anna Br Sitepu, Hanafi, Erna Styani

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Jelly drink was produced from a combination of both natural and synthetic materials, such as acesulfame potassium (acesulfame-K) as synthetic sweetener material. Acesulfame-K content in jelly drink could be determined by High-Performance Liquid Chromatography (HPLC), but this method needed validation due to having a change on the reagent addition step which skips the carrez addition and comparison of mix mobile phase (potassium dihydrogen phosphate and acetonitrile) with ratio from 75:25 to 90:10 to be more efficient and cheap. This study was conducted to evaluate the performance of determination method for acesulfame-K content in the jelly drink by HPLC. The method referred to Deutsches Institut fur Normung European Standard International Organization for Standardization (DIN EN ISO):12856 (1999) about Foodstuffs, Determination of acesulfame-K, aspartame and saccharin. The result of the correlation coefficient value (r) on the linearity test was 0.9987 at concentration range 5-100 mg/L. Detection limit value was 0.9153 ppm, while the quantitation limit value was 1.1932 ppm. The recovery (%) value on accuracy test for sample concentration by spiking 100 mg/L was 102-105%. Relative Standard Deviation (RSD) value for precision and homogenization tests were 2.815% and 4.978%, respectively. Meanwhile, the comparative and stability tests were tstat (0.136) < ttable (2.101) and |µ1-µ2| (1.502) ≤ 0.3×CV Horwitz. Obstinacy test value was tstat < ttable. It can be concluded that the HPLC  method for the determination of acesulfame-K in jelly drink product by HPLC has been valid and can be used for analysis with good performance.

Keywords: acesulfame-K, jelly drink, HPLC, validation

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Authors: Adnan Z. Mkhelif

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The production of number forms in English tends to be problematic for Iraqi learners of English as a foreign language (EFL), even at the undergraduate level. To help better understand and consequently address this problem, it is important to identify its sources. This study aims at: (1) statistically analysing Iraqi EFL undergraduates' performance in the production of number forms in English; (2) classifying learners' errors in terms of their possible major causes; and (3) outlining some pedagogical recommendations relevant to the teaching of number forms in English. It is hypothesized in this study that (1) Iraqi EFL undergraduates still face problems in the production of number forms in English and (2) errors pertaining to the context of learning are more numerous than those attributable to the other possible causes. After reviewing the literature available on the topic, a written test comprising 50 items has been constructed and administered to a randomly chosen sample of 50 second-year college students from the Department of English, College of Education, Wasit University. The findings of the study showed that Iraqi EFL undergraduates still face problems in the production of number forms in English and that the possible major sources of learners’ errors can be arranged hierarchically in terms of the percentages of errors to which they can be ascribed as follows: (1) context of learning (50%), (2) intralingual transfer (37%), and (3) interlingual transfer (13%). It is hoped that the implications of the study findings will be beneficial to researchers, syllabus designers, as well as teachers of English as a foreign/second language.

Keywords: L2 number forms, L2 vocabulary learning, productive knowledge, proficiency

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Authors: Javad Nosratabadi

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This paper investigates the difference between firms' actual and expected employment along with the amount of loans invested by them. In addition, it examines the relationship between the amount of loans received by firms and wages. Empirically, using a causal effect estimation and firm-level data from a province in Iran between 2004 and 2011, the results show that there is a range of the loan amount for which firms' expected employment meets their actual one. In contrast, there is a gap between firms' actual and expected employment for any other loan amount. Furthermore, the result shows that there is a positive and significant relationship between the amount of loan invested by firms and wages.

Keywords: expected employment, actual employment, wage, loan

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Authors: Marko Čular

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The aim of this paper is to raise general awareness of transparency importance for audit firms and for audit services’ users. This paper analyses transparency of audit firms that audited financial statements of listed companies, for year 2011 and 2012. We use this two years because in the meantime Code of Ethics for Professional Accountants has been adopted. This paper investigates whether transparency reports of audit firms are in accordance with the Croatian Audit Act and whether there is a difference on transparency in observed years. For this paper, quality index of transparency report and financial indicators of audit firms are used to get conclusion about condition of audit firms transparency reporting. Results of our study indicate that audit firms are not fully transparent, looking for both years. Transparency of audit firms in 2012 has improved significantly, compared with transparency in 2011.

Keywords: transparency report, index quality of transparency report, Croatian audit act, code of ethics for professional accountants

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Authors: Talip Turkmen

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From the moment the first beats, the first step into the world mankind finds him in a struggle to survive. Most important case to win this fight is power. Power is one of the most common concepts which we encounter in our life. Mainly power is ability to reach desired results on someone else or ability to penetrate into the behavior of others. Throughout history merging technology and changing political trade-offs caused the change of concept of power. Receiving a state of multipolar new world order in the 21st century and increasing impacts of media have narrowed the limits of military power. With increasing globalization and peaceful diplomacy this gap, left by military power, has filled by soft power which has ability to persuade and attract. As concepts of power soft power also has not compromised yet. For that reason it is important to specify, sources of soft power, soft power strategies and limits of soft power. The purpose of this study was to analyze concept of soft power and importance of soft power in foreign relations. This project focuses on power, hard power and soft power relations, sources of soft power and strategies to gain soft power. Datas in this project was acquired from other studies on soft power and foreign relations. This paper was prepared in terms of concept and research techniques. As a result of data gained in this study the one of important topics in international relations is balance between soft power.

Keywords: soft power, foreign policy, national power, hard power

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Authors: Shib Shankar Banerjeea, Andreas Ferya, Gert Heinricha, Amit Das

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Recently, the growing need for the development of soft robots consisting of highly deformable and compliance materials emerge from the serious limitations of conventional service robots. However, one of the main challenges of soft robotics is to develop such compliance materials, which facilitates the design of soft robotic structures and, simultaneously, controls the soft-body systems, like soft artificial muscles. Generally, silicone or acrylic-based elastomer composites are used for soft robotics. However, mechanical performance and long-term reliabilities of the functional parts (sensors, actuators, main body) of the robot made from these composite materials are inferior. This work will present the development and characterization of robust super-soft programmable elastomeric materials from crosslinked natural rubber that can serve as touch and strain sensors for soft robotic arms with very high elastic properties and strain, while the modulus is altered in the kilopascal range. Our results suggest that such soft natural programmable elastomers can be promising materials and can replace conventional silicone-based elastomer for soft robotics applications.

Keywords: elastomers, soft materials, natural rubber, sensors

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Authors: Afaneen Anwer, Samara M. Kamil

Abstract:

Load Forecast required prediction accuracy based on optimal operation and maintenance. A good accuracy is the basis of economic dispatch, unit commitment, and system reliability. A good load forecasting system fulfilled fast speed, automatic bad data detection, and ability to access the system automatically to get the needed data. In this paper, the formulation of the load forecasting is discussed and the solution is obtained by using artificial neural network method. A MATLAB environment has been used to solve the load forecasting schedule of Iraqi super grid network considering the daily load for three years. The obtained results showed a good accuracy in predicting the forecasted load.

Keywords: load forecasting, neural network, back-propagation algorithm, Iraqi power system

Procedia PDF Downloads 550

Authors: Nithi Sermsiriviboon, Somchai Supattarakul

Abstract:

Dividend initiations are an economically significant event that has important implications for a firm’s future financial capacity. Given that the market’s expectation of a consistent payout, managers of IPO firms must approach the initial dividend decision cautiously. We compare the long run performance of IPO firms that initiated dividends with those of similarly matched non-payers. We found that firms which initiated dividends perform significantly better up to three years after the initiation date. Moreover, we measure investor reactions by 2-day around dividend announcement date cumulative abnormal return. We evidence no statistically significant differences between cumulative abnormal returns (CAR) of IPO firms and cumulative abnormal returns of Non-IPO firms, indicating that investors do not respond to dividend announcement of IPO firms more than they do to the dividend announcement of Non-IPO firms.

Keywords: dividend, initial public offerings, long-run performance, finance

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Authors: Radwan Hussien Alkebsee

Abstract:

Under the argument that reputational costs deter firms from engaging in tax avoidance activities, this paper investigates the relationship between tax avoidance and forced CEO turnover. This study is based on a broad sample of Chinese listed companies spanning the period 2011 to 2018. The findings reveal that tax avoidance is positively associated with forced CEO turnover. This suggests that firms that engage in tax avoidance experience a high rate of leadership replacement. The findings also reveal that the positive association between tax avoidance and forced CEO turnover is pronounced for state-owned firms, firms with no political connections, and firms located in “more developed” regions with extensive tax enforcement action, while it is not for private firms, firms with political connections, and firms located in “less developed” regions with weak tax enforcement actions. The baseline results remain consistent and robust for endogeneity concerns.

Keywords: tax avoidance, CEO turnover, political connections, regional tax enforcement, China

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Authors: Dezie L. Warganegara, Dewi Tamara

Abstract:

The objectives of this study are to investigate the existence of the sticky cost behaviour of firms listed in the Indonesia Stock Exchange (IDX) and to find an evidence on the effects of sticky operating expenses (SG&A expenses) on profitability of firms. For the first objective, this study found that the sticky cost behaviour does exist. For the second objective, this study finds that the stickier the operating expenses the less future profitability of the firms. This study concludes that sticky cost affects negatively to the performance and, therefore, firms should include flexibility in designing the cost structure of their firms.

Keywords: sticky costs, Indonesia Stock Exchange (IDX), profitability, operating expenses, SG&A

Procedia PDF Downloads 282