Search results for: acid base accounting (ABA)

Authors: Ernest Nweke

Abstract:

Mongolia has made giant strides in the development of its auditing and accounting system from Soviet-style to a market-oriented system. High levels of domestic and foreign investment desired by the Mongolian government require that better and improved quality of corporate information and disclosure consistent with international standards be made available to investors. However, the Mongolian Certified Public Accountants (CPA) profession is still developing, and the quality of services provided by accounting firms in most cases do not comply with International Financial Reporting Standards (IFRS) framework approved by the government for use in financial reporting. Against this backdrop, Accounting and audit reforms, liberalization and deregulation, establishment of an efficient and effective professional monitoring and supervision regime are policy necessities. These will further enhance the Mongolian business environment, eliminate incompetence in the system, make the economy more attractive to investors and ultimately lift reporting standards and bring about improved accounting, auditing and disclosure practices among Mongolian firms. This paper examines the fundamental issues in the accounting and auditing environment in Mongolia and investigates the relationship between selected characteristics of Mongolian Stock Exchange (MSE) listed firms (profitability, leverage, firm size, firm auditor size, firm listing age, board size and proportion of independent directors) and voluntary accounting disclosures in their annual reports and accounts. The selected sample of firms for the research purpose consists of the top 20 indexes of the MSE, representing over 95% of the market capitalization. An empirical analysis of the hypothesized relationship was carried out using multiple regression in EViews analytical software. Research results lend credence to the fact that only a few of the company attributes positively impact voluntary accounting disclosures in Mongolian Stock Exchange-listed firms. The research is motivated by the absence of empirical evidence on the correlation between the quality of voluntary accounting disclosures made by listed companies in Mongolia and company characteristics and the findings thereof significantly useful to both firms and regulatory authorities. The concluding part of the paper precisely consists of useful research-based recommendations for listed firms and regulatory agencies on measures to put in place in order to enhance the quality of corporate financial reporting and disclosures in Mongolia.

Keywords: accounting, auditing, corporate disclosure, listed firms

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Authors: N. K. Fuloria, S. Fuloria, R. Gupta

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Esterification of p-bromo-m-cresol offered 2-(4-bromo-3-methyl phenoxy)acetate (1), which was hydrazinated to yield 2-(4-bromo-3-methyl phenoxy)aceto hydrazide (2). Compound (2) was reacted with different aromatic aldehydes to yield N-(substituted benzylidiene)-2-(4-bromo-3-methyl phenoxy)acetamide(3a-c). Cyclization of compound (3a-c) with thioglycolic acid yielded 2-(4-bromo-3-methylphenoxy)-N-(4-oxo-2-arylthiazolidin-3-yl) acetamide (4a-c). The newly synthesized compounds were characterized on the basis of spectral studies and evaluated for antibacterial and antifungal activities.

Keywords: imines, thiazolidinone, schiff base, antimicrobial

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Authors: Najmul Hasan, Shiping Li, Chunli Liu

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The synergy effect of surface modifications using the acid treatment and noble metal (Au) deposition on the efficiency of SnFe2O4 (SFO) nano-octahedron photocatalyst has been investigated. Inorganic acids (H2SO4 and HNO3) were employed to compare the effects of different acids. It has been found that after corrosion treatment using H2SO4 and deposition of Au nanoparticles, SnFe2O4 nano-octahedron (Au-S-SFO) showed significantly enhanced photocatalytic activity under simulated light irradiation. Au-S-SFO was characterized by XRD, XPS, EDS, FTIR, Uv-vis-DRS, SEM, PL, and EIS analysis. The mechanism for CO2 reduction was investigated by scavenger tests. The stability of Au-S-SFO was confirmed by continuously repeated tests followed by XRD analysis. The surface corrosion treatment of SFO octahedron with H2SO4 could produce hydroxyl group (-OH) and sulfonic acid group (-SO3H) as reaction sites. These active sites not only enhanced the Au nanoparticles deposition to the acid treated SFO surface but also acted as the Brønsted acid sites that enhance the water adsorption and provide protons for CTC degradation and CO2 reduction. These effects improved the carrier separation and transfer efficiency. In addition, the photocatalytic efficiency was further enhanced by the surface plasmon resonance (SPR) effect of Au nanoparticles deposited on the surface of acid-treated SFO. As a result of the synergy of both acid treatment and SPR effect from the Au NPs, Au-S-SFO exhibited the highest CO2 reduction activity with 2.81, 1.92, and 2.69 times higher evolution rates for CO, CH4, and H2, respectively than that of pure SFO.

Keywords: surface modification, CO2 reduction, Au deposition, Gas-liquid interfacial plasma

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Authors: Yumeng Ma, Fang Wang, Jinxia Huang

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Researchers put forward higher requirements for efficient acquisition and utilization of domain knowledge in the big data era. As literature is an effective way for researchers to quickly and accurately understand the research situation in their field, the knowledge discovery based on literature has become a new research method. As a tool to organize and manage knowledge in a specific domain, the subject knowledge base can be used to mine and present the knowledge behind the literature to meet the users' personalized needs. This study designs the construction route of the subject knowledge base for specific research problems. Information extraction method based on knowledge engineering is adopted. Firstly, the subject knowledge model is built through the abstraction of the research elements. Then under the guidance of the knowledge model, extraction rules of knowledge points are compiled to analyze, extract and correlate entities, relations, and attributes in literature. Finally, a database platform based on this structured knowledge is developed that can provide a variety of services such as knowledge retrieval, knowledge browsing, knowledge q&a, and visualization correlation. Taking the construction practices in the field of activating blood circulation and removing stasis as an example, this study analyzes how to construct subject knowledge base based on literature knowledge extraction. As the system functional test shows, this subject knowledge base can realize the expected service scenarios such as a quick query of knowledge, related discovery of knowledge and literature, knowledge organization. As this study enables subject knowledge base to help researchers locate and acquire deep domain knowledge quickly and accurately, it provides a transformation mode of knowledge resource construction and personalized precision knowledge services in the data-intensive research environment.

Keywords: knowledge model, literature knowledge extraction, precision knowledge services, subject knowledge base

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Authors: S. Medeghri, S. Hamzaoui, M. Zerdali, S. Masatomo

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In this work there is a facile method to produce pure amorphous silica from Algerian diatomite with an economic and ecological method. The sodium silicate is commonly used as precursor in silica gel diatomite preparation. In this study, the preparation of sodium silicate is preceded by acid washing of raw diatomite; the acid is then slowly added to precipitate silica at different pH values to obtain silica gel. The silica gel is characterized by EDX, ICP-MS and XRD. The EDX revels that the purity of silica from diatom is 98% after purification compared to raw diatom.

Keywords: diatomite, acid cleaning, dissolution, amorphous silica, purity

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Authors: Joy Marie Mora, Mark Daniel De Luna, Tsair-Wang Chung

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Transesterification reaction of soybean oil with methanol was carried out to produce fatty acid methyl esters (FAME) using calcined alkali metal (Na and Li) supported by pumice silica as the solid base catalyst. Pumice silica catalyst was activated by loading alkali metal ions to its surface via an ion-exchange method. Response surface methodology (RSM) in combination with Box-Behnken design (BBD) was used to optimize the operating parameters in biodiesel production, namely: reaction temperature, methanol to oil molar ratio, reaction time, and catalyst concentration. Using the optimized sets of parameters, FAME yields using sodium and lithium silicate catalysts were 98.80% and 98.77%, respectively. A pseudo-first order kinetic equation was applied to evaluate the kinetic parameters of the reaction. The prepared catalysts were characterized by several techniques such as X-ray diffraction (XRD), Fourier transform infrared spectroscopy (FTIR), Brunauer-Emmett-Teller (BET) sorptometer, and scanning electron microscopy (SEM). In addition, the reusability of the catalysts was successfully tested in two subsequent cycles.

Keywords: alkali metal, biodiesel, Box-Behnken design, heterogeneous catalyst, kinetics, optimization, pumice, transesterification

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Authors: Farid Shekari

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Salicylic Acid (SA) is a plant hormone that improves some physiological responses of plants under stress conditions. Seeds of two desi type chickpea cultivars, viz., Kaka and Pirooz, primed with 250, 500, 750, and 1000 μM of SA and a group of seeds without any treating (as control) were evaluated under rain fed conditions. Seed priming in both cultivars led to higher efficiency compare to non-primed treatments. In general, seed priming with 500 and 750 μM of SA had appropriate effects; however the cultivars responses were different in this regard. Kaka showed better performance both in primed and non-primed seed than Pirooz. Results of this study revealed that not only yield quantity but also yield quality, as seed protein amounts, could positively affect by SA treatments. It seems that SA by enhancing of soluble sugars and proline amounts enhanced total water potential (ψ) and RWC. The increment in RWC led to rose of chlorophyll content of plants chlorophyll stability. In general, SA increased water use efficiency, both in biologic and seed yield base, and drought tolerance of chickpea plants. HI was a little decreased in SA treatments and it shows that SA more effective in biomass production than seed yield.

Keywords: chlorophyll, harvest index, proline, seed protein, soluble sugar, water use efficiency, yield component

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Authors: Aleksandra Twarda, Dobrosława Krzemień, Grzegorz Dubin, Tad A. Holak

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Stabilin-2 belongs to the group of scavenger receptors and plays a crucial role in clearance of more than 10 ligands from the bloodstream, including hyaluronic acid, products of degradation of extracellular matrix and metabolic products. The Link domain, a defining feature of stabilin-2, has a sequence similar to Link domains in other hyaluronic acid receptors, such as CD44 or TSG-6, and is responsible for most of ligands binding. Present knowledge of signal transduction by stabilin-2, as well as ligands’ recognition and binding mechanism, is limited. Until now, no experimental structures have been solved for any segments of stabilin-2. It has recently been demonstrated that the stabilin-2 knock-out or blocking of the receptor by an antibody effectively opposes cancer metastasis by elevating the level of circulating hyaluronic acid. Moreover, loss of expression of stabilin-2 in a peri-tumourous liver correlates with increased survival. Solving of the crystal structure of stabilin-2 and elucidation of the binding mechanism of hyaluronic acid could enable the precise characterization of the interactions in the binding site. These results may allow for designing specific small-molecule inhibitors of stabilin-2 that could be used in cancer therapy. To carry out screening for crystallization of stabilin-2, we cloned constructs of the Link domain of various lengths with or without surrounding domains. The folding properties of the constructs were checked by nuclear magnetic resonance (NMR). It is planned to show the binding of hyaluronic acid to the Link domain using several biochemical methods, i.a. NMR, isothermal titration calorimetry and fluorescence polarization assay.

Keywords: stabilin-2, Link domain, X-ray crystallography, NMR, hyaluronic acid, cancer

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Authors: Ahmad Shanei, Mohammad Mahdi Shanei

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When a liquid is irradiated with high intensities (> 1 W) and low frequencies (≤ 1 MHz) ultrasound, acoustic cavitation occurs. Acoustic cavitation generates free radicals from the breakdown of water and other molecules. The existence of particles in liquid provide nucleation sites for cavitation bubbles and lead to decrease the ultrasonic intensity threshold needed for cavitation onset. The study was designed to measure hydroxyl radicals in terephthalic acid solutions containing 30 nm gold nanoparticles in a near field of a 1 MHz sonotherapy probe. The effect of ultrasound irradiation parameters containing mode of sonication and ultrasound intensity in hydroxyl radicals production have been investigated by the spectrofluorometry method. Recorded fluorescence signal in terephthalic acid solution containing gold nanoparticles was higher than the terephthalic acid solution without gold nanoparticles. Also, the results showed that any increase in intensity of the sonication would be associated with an increase in the fluorescence intensity. Acoustic cavitation in the presence of gold nanoparticles has been introduced as a way for improving therapeutic effects on the tumors. Also, the terephthalic acid dosimetry is suitable for detecting and quantifying free hydroxyl radicals as a criterion of cavitation production over a range of condition in medical ultrasound fields.

Keywords: acoustic cavitation, gold nanoparticle, chemical dosimetry, terephthalic acid

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Authors: Abhishek Chandra, Man Singh

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Highly stable and homogeneously dispersed amino acid coated silver nanoparticles (ANP) of ≈ 10 nm diameter, ranging from 420 to 430 nm are prepared on AgNO3 solution addition to gum of Azadirachta indica solution at 373.15 K. The amino acids were selected based on their polarity. The synthesized nanoparticles were characterized by UV-Vis, FTIR spectroscopy, HR-TEM, XRD, SEM and 1H-NMR. The coated nanoparticles were used as catalyst for the reduction of methylene blue dye in presence of Sn(II) in aqueous, anionic and cationic micellar media. The rate of reduction of dye was determined by measuring the absorbance at 660 nm, spectrophotometrically and followed the order: Kcationic > Kanionic > Kwater. After 12 min and in absence of the ANP, only 2%, 3% and 6% of the dye reduction was completed in aqueous, anionic and cationic micellar media respectively while, in presence of ANP coated by polar neutral amino acid with non-polar -R group, the reduction completed to 84%, 95% and 98% respectively. The ANP coated with polar neutral amino acid having non-polar -R group, increased the rate of reduction of the dye by 94, 3205 and 6370 folds in aqueous, anionic and cationic micellar media respectively. Also, the rate of reduction of the dye increased by three folds when the micellar media was changed from anionic to cationic when the ANP is coated by a polar neutral amino acid having a non-polar -R group.

Keywords: silver nanoparticle, surfactant, methylene blue, amino acid

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Authors: Chahla Rahal, Philippe Refait

Abstract:

Oleuropein-rich extract from olive leaf and acid hydrolysates, rich in hydroxytyrosol and elenolic acid was prepared under different experimental conditions. These phenolic compounds may be used as a corrosion inhibitor. The inhibitive action of these extracts and its major constituents on the corrosion of copper in 0.5 M NaCl solution has been evaluated by potentiodynamic polarization, electrochemical impedance spectroscopy (EIS) and weight loss measurements. The product of extraction was analyzed with high performance liquid chromatography (HPLC), whose analysis shows that olive leaf extract are greatly rich in phenolic compounds, mainly Oleuropeine (OLE), Hydroxytyrosol (HT) and elenolic acid (EA). After the acid hydrolysis and high temperature of extraction, an increase in hydroxytyrosol concentration was detected, coupled with relatively low oleuropeine content and high concentration of elenolic acid. The potentiodynamic measurements have shown that this extract acts as a mixed-type corrosion inhibitor, and good inhibition efficiency is observed with the increase in HT and EA concentration. These results suggest that the inhibitive effect of olive leaf extract might be due to the adsorption of the various phenolic compounds onto the copper surface.

Keywords: olive leaf extract, oleuropein, voltammetry, copper, corrosion, HPLC, EIS

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Authors: Rute Abreu, Fátima David, Liliane Cristina Segura

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The Deposit Guarantee Fund (DGF) and its communication with the Society, in general, and with the deposit client of Financial Institutions, in particular, is discussed through the challenges of the accounting and financial report. The Bank of Portugal promotes the Portuguese Deposit Guarantee Fund (PDGF) as a financial institution that enhanced the market confidence and stability on the deposit-insurance system. Due to the nature of their functions, it must be subject to regulation and supervision that provides a first line of defense against adversely affect confidence on the Portuguese financial market. First, this research provides evidence of the effectiveness of the protection mechanisms on the deposit insurance system, which provides high and equal protection to all stakeholders. Second, it emphasizes the need of requirements of rigorous accounting process and effective financial report to reduce the moral hazard implications. Third, this research focuses on the need of total disclosure of the financial information which gives higher transparency and protection to deposit client of financial institutions.

Keywords: deposit guarantee fund, Portugal, accounting, financial report

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Authors: Khalifa Maha, Ben Othman Hakim, Khaled Hussainey

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Prior empirical studies have investigated the economic consequences of accounting conservatism by examining its impact on the cost of equity capital (COEC). However, findings are not conclusive. We assume that inconsistent results of such association may be attributed to the regression models used in data analysis. To address this issue, we re-examine the effect of different dimension of accounting conservatism: unconditional conservatism (U_CONS) and conditional conservatism (C_CONS) on the COEC for a sample of listed firms from Middle Eastern and North Africa (MENA) countries, applying quantile regression (QR) approach developed by Koenker and Basset (1978). While classical ordinary least square (OLS) method is widely used in empirical accounting research, however it may produce inefficient and bias estimates in the case of departures from normality or long tail error distribution. QR method is more powerful than OLS to handle this kind of problem. It allows the coefficient on the independent variables to shift across the distribution of the dependent variable whereas OLS method only estimates the conditional mean effects of a response variable. We find as predicted that U_CONS has a significant positive effect on the COEC however, C_CONS has a negative impact. Findings suggest also that the effect of the two dimensions of accounting conservatism differs considerably across COEC quantiles. Comparing results from QR method with those of OLS, this study throws more lights on the association between accounting conservatism and COEC.

Keywords: unconditional conservatism, conditional conservatism, cost of equity capital, OLS, quantile regression, emerging markets, MENA countries

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Authors: Oti Ibiam, Alexanda O. Kalu

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Human Resource Accounting is the process of identifying and measuring data about human resources and communicating this information to interested parties in order to meaningful investment decisions. In recent time, firms focus has shifted to human resource accounting so as to ensure efficiency and effectiveness in their operations. This study focused on the effect of human resource accounting on the financial performance of Banks in Nigerian. The problem that led to the study revolves around the current trend whereby Nigeria banks do not efficiently account for the input of human resource in their annual statement, thereby instead of capitalizing human resources in their statement of financial position; they expend it in their income statement thereby reducing their profit after tax. The broad objective of this study is to determine the extent to which human resource accounting affects the financial performance and value of Nigerian Banks. This study is therefore considered significant because, there are still universally, grey areas to be sorted out on the subject matter of human resources accounting. In the bid to achieve the study objectives, the researcher gathered data from sixteen commercial banks. Data were collected from both primary and secondary sources using an ex-post facto research design. The data collected were then tabulated and analyzed using the multiple regression analysis. The result of hypothesis one revealed that there is a significant relationship between Capitalized Human Resource Cost and post capitalization Profit before tax of banks in Nigeria. The finding of hypothesis two revealed that the association between Capitalized Human Resource Cost and post capitalization Net worth of banks in Nigeria is significant. The finding in Hypothesis three reveals that there is a significant difference between pre and post capitalization profit before tax of banks in Nigeria. The study concludes that human resources accounting positively influenced financial performance of banks in Nigeria within the period under study. It is recommended that standards should be set for human resources identification and measurement in the banking sector and also the management of commercial banks in Nigeria should have a proper appreciation of human resource accounting. This will enable managers to take right decision regarding investment in human resource. Also, the study recommends that policies on enhancing the post capitalization profit before tax of banks in Nigeria should pay great attention to capitalized human resources cost, net worth and total asset as the variables significantly influenced post capitalization profit before tax of the studied banks in Nigeria. The limitation of the study centers on the limited number of years and companies that was adopted for the study.

Keywords: capitalization, human resources cost, profit before tax, net worth

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Authors: Edward Chamisa, Colin C. Smith, Hamutyinei H. Pamburai, Abdul C. Abdulla

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South Africa (SA) adopted International Financial Reporting Standards (IFRS) for listed firms effective 1 January 2005. However, it was not until 2011 that substantial financial reporting enforcement changes were introduced, which were meant to ensure compliance with IFRS. This innovative setting allows us to examine the value relevance of accounting amounts during the (1) pre-IFRS adoption period (2002-2004); (2) post-IFRS adoption, but pre-enforcement changes period (2006-2010); and (3) post-enforcement changes period (2011-2012). The results show that accounting amounts were most value relevant in the post-enforcement changes period (R2, 75.5%) compared to both the pre-IFRS adoption period (adjusted R2 is 24.3%) and the period after IFRS adoption but before enforcement changes (adjusted R2 is 37.5%). Also, during the 2008 financial crisis, the equity book value per share was significantly value relevant (at 1%) but not earnings per share, whereas before the crisis, the opposite was true. We make two important contributions to the literature. First, we identify SA as an innovative setting that allows researchers to examine separately the effects of IFRS adoption and enforcement changes on capital markets and accounting quality. This is a departure from prior studies that are dominated by the European Union setting, where IFRS adoption occurred contemporaneously with enforcement and other regulatory changes. Second, we provide preliminary findings which suggest that while the adoption of IFRS seems to have improved the financial reporting quality of accounting amounts of SA listed firms, its impact appears to be limited unless combined with effective enforcement.

Keywords: international financial reporting standards (ifrs), ifrs adoption, financial reporting enforcement, value relevance, price model, equity book value, earnings per share

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Authors: Patricia Chinyere Oranefo

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This study examined the effect of sustainability accounting disclosure on financial performance of listed Brewery firms in Nigeria. The dearth of empirical evidence and literature on “governance disclosure” as one of the explanatory variables of sustainability accounting reporting were the major motivation for this study. The main objective was to ascertain the effect of sustainability accounting disclosure on financial performance of listed Brewery firms in Nigeria. An ex–post facto research design approach was adopted for the study. The population of this study comprises of five (5) Brewery firms quoted on the floor of the Nigeria exchange group (NSX) and the sample size of four (4) listed firms was drawn using purposive sampling method. Secondary data were carefully sourced from the financial statement/annual reports and sustainability reports from 2012 to 2021 of the Brewery firms quoted on the Nigeria exchange group (NSX). Panel regression analysis by aid of E-views 10.0 software was used to test for statistical significance of the effect of sustainability accounting disclosure on financial performance of listed Brewery firms in Nigeria. The results showed that economic sustainability disclosure indexes do not significantly affect return on asset of listed Brewery firms in Nigeria. The findings further revealed that environmental sustainability disclosure indexes do not significantly affect return on equity of listed Brewery firms in Nigeria. More so, results showed that Social Sustainability disclosure indexes significantly affect Net Profit Margin of listed Brewery firms in Nigeria. Finally, the result established also that governance sustainability disclosure indexes do not significantly affect Earnings per share of listed Brewery firms in Nigeria. Consequent upon the findings, this study recommended among others; that managers of Brewers in Nigeria should improve and sustain full disclosure practices on economic, environmental, social and governance disclosures following the guidelines of the Global Reporting Index (GRI) as they are capable of exerting significant effect on financial performance of firms in Nigeria.

Keywords: sustainability, accounting, disclosure, financial performance

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Authors: Abdolrasoul Daneshjoo

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The purpose of this research was to study the effect of aerobic exercises with 75% heart beats on the amount of urea, uric acid and creatine in blood of Iranian soccer national U-23 players. 27 players were selected according to the following demographic specifications: age: 21.4±1.60 years old; weight: 68±9.4 kg; height: 174.2±8.6 cm. Urea, uric acid and creatine in blood are considered as dependent variations where as 40 minutes running on a track with maximum 75% heart beats are independent variations. Heart beat and blood pressure in rest time, age, height, and weight are considered as the controlled variations. Maximum heart beats are recorded under maximum exercises (8 minutes and 150-250 watt energy) on ergo meter. Then, in order to determine independent variations, 75% maximum heart beats are considered for each player. Blood is taken twice (before and after determining independence variation). Moreover, the players are given a few instructions to be fulfilled 24 hours before the main exercises. Laboratory analysis method for blood urea sample is deacetyl ammoniom, for uric acid Karvy test and for creatine pyric acid. 'T' formula is applied for analyzing statistical data in dependent groups with degree of freedom 7 (d.f=7) urea and uric acid contain P>0.01 and P>0.05 for creatine. 1. Aerobic exercise can effect on the concentration of urea of blood as well as uric acid and creatine in blood serum and increase the amount of them. 2. Urea of blood serum increases from 26.75±2.59 to 28.9±2.67 (25%) with 40 minutes running and 75% heart beat. 3. Aerobic exercise causes uric acid increase 12.5% from 5.7±0.52 (before exercise) to 6.1±0.71 (after exercise). Creatine of blood serum increases from 1.36±0.27 (before exercise) to 1.85±0.49 (after exercise). We came to this result that during aerobic exercise catabolism of protein substrate increases. Moreover, augmentation of urea, uric acid and creatine in blood serum as metabolic poisons causes disorder in kidney. Also, tendons and joints are affected by these poisons. Appropriate diet and exercise can prevent production of these poisons resulted from heavy exercise.

Keywords: aerobic exercise, urea, uric acid, creatine, blood, soccer national players

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Authors: Faiza Ateeq, Huma Jawed, Kamran Azim, Nadeem Khalid

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Abiotic constraints such as salinity stress reduce cereal production. Salicylic acid is an elicitor of abiotic stress tolerance in plants. The aim of this study was to investigate the effects of salicylic acid on bread wheat cultivars AAI_10 from Faisalabad, Pakistan (Triticum aestivum L.) grown under salt stress in the presence and absence of 0.5 mM salicylic acid. The Physiological test was performed using different concentrations of salt solutions, i.e., 0%, 1%, 2%, 4%, and 6% on leaf blades, and determined the germination of seedlings growth after 14 days. Results showed a reduction in the weights of wheat seedlings when it’s dry and fresh in the consideration of salt stress. Salicylic Acid treatment has a positive effect when evaluated in the case of salt-treated control. The morphological test (Lowry method) was performed to determine the concentration of proteins in different samples. Results showed that the samples treated with SA showed the highest absorbance(720nm) as compared to the control and other treated samples absorbance was determined. Thus, Salicylic Acid treating wheat seedlings enables the growth of anti-stress effects, such as maintaining proline accumulation. The morphological and physiological parameters revealed that SA treatment not only decreased the negative effect of salinity on the development of the seedlings but also accelerated the reparation of the growth processes. These results suggested that salicylic acid application improved the salt tolerance of bread wheat cultivars.

Keywords: salinity, salicylic acid, biotic and abiotic stresses, proline

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Authors: Arash Azarpanah, Masoud Zadehbagheri, Shorangiz Javanmardi

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Abiotic stresses are the principle threat to plant growth and crop productivity all over the world. In order to improve the germination of corn seeds in drought stress conditions, effect of seed priming by various concentrations of salicylic acid (SA) (0.8 and 0.2 mM) on activities of catalase and peroxidase in Zea mays L. plant (Var-Sc.704) was evaluated at Agriculture Research Center located in Arsenjan city in Iran, during summer 2013. A farm research was done in RCBD as factorial with three replications. We considered four irrigation was carried out once the cumulative evaporation from Pan Class A come to 40, 60, 80 and 100 mm. Results illustrated that drought stress significantly increased activities of catalase and peroxidase and also treatment with salicylic acid significantly increased activities of catalase and peroxidase. In addition, treatment with salicylic acid enhances drought tolerance in Zea mays L. plant (Var-Sc.704) with increasing activities of antioxidant enzymes.

Keywords: catalase, corn, salicylic acid, water deficits stress, cumulative evaporation, Pan Class A

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Authors: K. Sanjayani, C. Saraswathy, S. Sreenivasan, S. Sudhahar, D. Suganya, K. S. Neelukumari, N. Vijayarangan

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Double Base Number System (DBNS) is an imminent system of representing a number using two bases namely 2 and 3, which has its application in Elliptic Curve Cryptography (ECC) and Digital Signature Algorithm (DSA).The previous binary method representation included only base 2. DBNS uses an approximation algorithm namely, Greedy Algorithm. By using this algorithm, the number of digits required to represent a larger number is less when compared to the standard binary method that uses base 2 algorithms. Hence, the computational speed is increased and time being reduced. The standard binary method uses binary digits 0 and 1 to represent a number whereas the DBNS method uses binary digit 1 alone to represent any number (canonical form). The greedy algorithm uses two ways to represent the number, one is by using only the positive summands and the other is by using both positive and negative summands. In this paper, arithmetic operations are used for elliptic curve cryptography. Elliptic curve discrete logarithm problem is the foundation for most of the day to day elliptic curve cryptography. This appears to be a momentous hard slog compared to digital logarithm problem. In elliptic curve digital signature algorithm, the key generation requires 160 bit of data by usage of standard binary representation. Whereas, the number of bits required generating the key can be reduced with the help of double base number representation. In this paper, a new technique is proposed to generate key during encryption and extraction of key in decryption.

Keywords: cryptography, double base number system, elliptic curve cryptography, elliptic curve digital signature algorithm

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Authors: Hashem Shariatmadar, Mozhgansadat Momtazdargahi

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The purpose of control structure against earthquake is to dissipate earthquake input energy to the structure and reduce the plastic deformation of structural members. There are different methods for control structure against earthquake to reduce the structure response that they are active, semi-active, inactive and hybrid. In this paper two different combined control systems are used first system comprises base isolator and multi tuned mass dampers (BI & MTMD) and another combination is hybrid base isolator and multi tuned mass dampers (HBI & MTMD) for controlling an eight story isolated benchmark steel structure. Active control force of hybrid isolator is estimated by fuzzy logic algorithms. The influences of the combined systems on the responses of the benchmark structure under the two near-field earthquake (Newhall & Elcentro) are evaluated by nonlinear dynamic time history analysis. Applications of combined control systems consisting of passive or active systems installed in parallel to base-isolation bearings have the capability of reducing response quantities of base-isolated (relative and absolute displacement) structures significantly. Therefore in design and control of irregular isolated structures using the proposed control systems, structural demands (relative and absolute displacement and etc.) in each direction must be considered separately.

Keywords: base-isolated benchmark structure, multi-tuned mass dampers, hybrid isolators, near-field earthquake, fuzzy algorithm

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Authors: Olurankinse Felix, Fatukasi Bayo

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Over the years, the medium through which government financial statements are prepared has been on cash basis of accounting. This basis was characterised with some shortcomings ranging from non- disclosure of quality and detail information relating to government financial transactions, ill informed assessment of government resource allocation, weak internal control system that inhibits accountability and transparency and non- standardisation of reporting ethics for the purpose of comparability. The emergence of international public sector accounting standards (IPSAS) is therefore seen as leverage as it aims at improving the quality of general purpose financial reporting by public sector entities thereby increasing transparency and accountability. IPSAS is a new concept that all institutions must fully adopts. The crux of this paper is to find out to what extent is the awareness and adoption of IPSAS to both students and lecturers interms of teaching, learning and inclusion in the curriculum of accounting education. The methodology involved the use of well designed questionnaires to obtain information from some selected institutions and the analysis was done with the use of maximum likelihood ordered probit regression. The result of the analysis shows that despite a high level of sensitisation/awareness of IPSAS, the degree of adoption is still low due to low level of desirability by students and lecturers. The paper recommend the need for the government to enact an enabling law to back up the adoption and more importantly to institute appropriate sanctions to ensure full compliance.

Keywords: assessment, awareness, adoption, IPSAS, cash basis

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Authors: Chahla Rahal, Philippe Refait

Abstract:

Oleuropein-rich extract from olive leaf and acid hydrolysates, rich in hydroxytyrosol and elenolic acid was prepared under different experimental conditions. These phenolic compounds may be used as a corrosion inhibitor. The inhibitive action of these extracts and its major constituents on the corrosion of copper in 0.5 M NaCl solution has been evaluated by potentiodynamic polarization, electrochemical impedance spectroscopy (EIS) and weight loss measurements. The product of extraction was analyzed with high performance liquid chromatography (HPLC), whose analysis shows that olive leaf extract are greatly rich in phenolic compounds, mainly Oleuropeine (OLE), Hydroxytyrosol (HT) and elenolic acid (EA). After the acid hydrolysis and high temperature of extraction, an increase in hydroxytyrosol concentration was detected, coupled with relatively low oleuropeine content and high concentration of elenolic acid. The potentiodynamic measurements have shown that this extract acts as a mixed-type corrosion inhibitor, and good inhibition efficiency is observed with the increase in HT and EA concentration. These results suggest that the inhibitive effect of olive leaf extract might be due to the adsorption of the various phenolic compounds onto the copper surface.

Keywords: Olive leaf extract, Oleuropein, hydroxytyrosol, elenolic acid , Copper, Corrosion, HPLC/DAD, Polarisation, EIS

Procedia PDF Downloads 228

Authors: Rezvani Aghdam Ali, Aleemrani Nejad Seyed Mohammad Hossein

Abstract:

Introduction: Dryed Garlic has plentiful health and medicinal value and is used in industrial food the forms of flakes or powders. Many health and medicinal properties of Garlic are attributed to allicin. This substance is produced enzymatically after crushing. Since temperature affected on enzymatic action, then is important factor on pirovic acid and allicin retention. Materials and Methods: This study investigated the effects of temperature on qualitative characteristics such as color of powder and pirovic acid and alicin retention in a convective hot-air dryer. For this reason, half cloves of Shushtar Garlics (Allium sativum L.) were dried at air temperatures of 50 and 70°C. Results: Results showed that increasing temperature was resulted changing color. Pirovic acid increased when half cloves Garlic were dried at 70°C. Allicin of half cloves also increased with increasing temperature. Conclusions: According to findings of this research, half cloves which dried in 70 degree centigrade can be introduced the best conditions for producing Garlic powder.

Keywords: garlic, drying, pirovic acid, allicin

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Authors: Sani AbdulRahman Bala

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This empirical study delves into the realm of forensic accounting practices within the Nigerian Public Sector, seeking to quantitatively analyze their efficacy in addressing the persistent challenges of fraud and financial irregularities. With a focus on empirical data, this research employs a robust methodology to assess the current state of fraud in the Nigerian Public Sector and evaluate the performance of existing forensic accounting measures. Through quantitative analyses, including statistical models and data-driven insights, the study aims to identify patterns, trends, and correlations associated with fraudulent activities. The research objectives include scrutinizing documented fraud cases, examining the effectiveness of established forensic accounting practices, and proposing data-driven strategies for enhancing fraud detection and prevention. Leveraging quantitative methodologies, the study seeks to measure the impact of technological advancements on forensic accounting accuracy and efficiency. Additionally, the research explores collaborative mechanisms among government agencies, regulatory bodies, and the private sector by quantifying the effects of information sharing on fraud prevention. The empirical findings from this study are expected to provide a nuanced understanding of the challenges and opportunities in combating fraud within the Nigerian Public Sector. The quantitative insights derived from real-world data will contribute to the refinement of forensic accounting strategies, ensuring their effectiveness in addressing the unique complexities of financial irregularities in the public sector. The study's outcomes aim to inform policymakers, practitioners, and stakeholders, fostering evidence-based decision-making and proactive measures for a more resilient and fraud-resistant financial governance system in Nigeria.

Keywords: fraud, financial irregularities, nigerian public sector, quantitative investigation

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Authors: Akkasit Jongjareonrak, Supansa Namchaiya

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Unripe green coffee cherry (UGCC) accounting about 5 % of total raw material weight receiving to the coffee bean production process and is, in general, sorting out and dump as waste. The UGCC is known to rich in phenolic compounds such as caffeoylquinic acids, feruloylquinic acids, chlorogenic acid (CGA), etc. CGA is one of the potent bioactive compounds using in the nutraceutical and functional food industry. Therefore, this study aimed at optimization the extraction condition of CGA from UGCC using Accelerated Solvent Extractor (ASE). The ethanol/water mixture at various ethanol concentrations (50, 60 and 70 % (v/v)) was used as an extraction solvent at elevated pressure (10.34 MPa) and temperatures (90, 120 and 150 °C). The recovery yield of UGCC crude extract, total phenolic content, CGA content and some bioactivities of UGCC extract were investigated. Using of ASE at lower temperature with higher ethanol concentration provided higher CGA content in the UGCC crude extract. The maximum CGA content was observed at the ethanol concentration of 70% ethanol and 90 °C. The further purification of UGCC crude extract gave a higher purity of CGA with a purified CGA yield of 4.28 % (w/w, of dried UGCC sample) containing 72.52 % CGA equivalent. The antioxidant activity and antimicrobial activity of purified CGA extract were determined. The purified CGA exhibited the 2,2-Diphenyl-1-picrylhydrazyl (DPPH) radical scavenging activity at 0.88 mg Trolox equivalent/mg purified CGA sample. The antibacterial activity against Escherichia coli was observed with the minimum inhibitory concentration (MIC) at 3.12 mg/ml and minimum bactericidal concentration (MBC) at 12.5 mg/ml. These results suggested that using of high concentration of ethanol and low temperature under elevated pressure of ASE condition could accelerate the extraction of CGA from UGCC. The purified CGA extract could be a promising alternative source of bioactive compound using for nutraceutical and functional food industry.

Keywords: bioactive, chlorogenic acid, coffee, extraction

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Authors: Nalan Kaya, Elif Erdem, Mehmet Ali Kisacam, Gonca Ozan, Enver Ozan

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Tobacco smokers continuously inhale thousands of carcinogens and free radicals. It is estimated that about 1017 oxidant molecules are present in each puff of tobacco smoke. It is known that smoking has adverse effects on the structure and functions of the liver. Ellagic acid (EA) has antioxidant, antiapoptotic, anticarcinogenic, antibacterial and antiinflammatory effects. The aim of our study was to investigate the possible protective effect of ellagic acid against tobacco smoke-mediated oxidative stress in the rat liver. Twenty-four male adult (8 weeks old) Spraque-Dawley rats were divided randomly into 4 equal groups: group I (control), group II (tobacco smoke), group III (tobacco smoke + corn oil) and group IV (tobacco smoke + ellagic acid). The rats in group II, III and IV, were exposed to tobacco smoke 1 hour twice a day for 12 weeks. In addition to tobacco smoke exposure, 12 mg/kg ellagic acid (dissolved in corn oil), was applied to the rats in group IV by oral gavage. An equal amount of corn oil used in solving ellagic acid was applied to the rats by oral gavage in group III. At the end of the experimental period, rats were decapitated, and liver tissues were removed. Histological and biochemical analyzes were performed. Sinusoidal dilatation, inflammatory cell infiltration in portal area, increased Kuppfer cells were examined in tobacco smoke group and tobacco smoke+ corn oil groups. The results, observed in tobacco smoke and tobacco smoke+corn oil groups, were found significantly decreased in tobacco smoke+EA group. Group-II and group-III MDA levels were significantly higher, and GSH activities were not different than group-I. Compared to group-II, group-IV MDA level was decreased, and GSH activities was increased significantly. The results indicate that ellagic acid could protect the liver tissue from the tobacco smoke harmful effects.

Keywords: ellagic acid, liver, rat, tobacco smoke

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Authors: Beata Skibska, Andrzej Stanczak, Agnieszka Skibska

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Nanodiamond (ND) is a carbon nanomaterial that has high biocompatibility, and it has a very positive effect on a number of biochemical processes. NDs have great potential in treating multiple inflammation-associated diseases. The purpose of this study was to investigate the anti-inflammatory effect of nanodiamonds and lipoic acid (LA) (as antioxidants) on rats' cardiovascular systems after lipopolysaccharide (LPS) administration. Animal experiments enabled the determination of how nanodiamonds act when applied independently or in combination with lipoic acid. The effect of NDs and LA on C-reactive protein (CRP) levels and heart edema was evaluated. NDs and LA administered after LPS administration attenuated heart edema and significantly decreased the CRP level. The results suggest that NDs and LA play an important role in LPS-induced inflammation in the heart. NDs find new applications in modern biomedical science and biotechnologies.

Keywords: nanodiamonds, lipoic acid, inflammation, cardiovascular system

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Authors: Nizar Ahmad

Abstract:

Peace without community participation will remain a vision, so, this study presents the contribution and efforts made by community base organization in views of local conflict affect population in Pakhtun society. A four conflict affected villages of Malakad Division were selected and a sample size of 278 household respondents were determined through online survey system software out of total 982 households. A Chi-square test was applied to ascertain association between various communication base organizations factors with state of peace in the area. It was found that provision of humanitarian aid, rehabilitation of displaced population, rebuilding of trust in government and peace festivals by communication organization had significant association with state of peace in the area. In contrast provision of training, peace education monitoring and reporting of human rights violation in war zone by local organization was non-significantly related to the state of peace in the area. Community base organization play an active role in building peace in the area but lack capacity, linkages with external actors and outside support. National and international organization actors working in the area of peace and conflict resolution need to focus on the capacity, networking and peace initiatives of local organizations working in fragile context.

Keywords: community base peacebuilding, conflict resolution, terrorism, violence

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Authors: Marine Shavlakadze

Abstract:

From the raw material base existed in Georgia (manganese ores, manganese containing mud), particularly, within the point of view of production availability, especial interest is paid to micro- fertilizers containing manganese. As a result of conducted investigation, there was established receiving of such manganese containing materials on the basis of manganese raw-material base (ore, mud) existed in Georgia, which shall be able to maximally provide assimilation ability of manganese, as microelement, in the desired period of time. And also, determinant of effectiveness and competitiveness of received materials with new composition shall become high content (more than 30%) of microelements in them (in comparison with existed similar products), when the total sum of useful components presented in them (active i.e. assimilated) is more than 50-70%, i.e. received materials belong to the materials having low-ballast and functionally revealed possibilities.

Keywords: manganese, fertilizers, non-ballast, micro- fertilizers

Procedia PDF Downloads 237