Search results for: acid base accounting (ABA)

Authors: Keshab Shrestha, Hung-Suck Park

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Emergy accounting of the systems networks is guided by a definite rule called ‘emergy algebra’. The systems networks consist of two types of branching. These are the co-product branching and split branching. The emergy accounting procedure for both the branching types is different. According to the emergy algebra, each branch in the co-product branching has different transformity values whereas the split branching has the same transformity value. After the transformity value of each branch is determined, the emergy is calculated by multiplying this with the energy. The aim of this research is to solve the problems in determining the transformity values in the co-product branching through the introduction of a new methodology, the modified physical quantity method. Initially, the existing methodologies for emergy accounting in the co-product branching is discussed and later, the modified physical quantity method is introduced with a case study of the Eucalyptus pulp production. The existing emergy accounting methodologies in the co-product branching has wrong interpretations with incorrect emergy calculations. The modified physical quantity method solves those problems of emergy accounting in the co-product branching systems. The transformity value calculated for each branch is different and also applicable in the emergy calculations. The methodology also strictly follows the emergy algebra rules. This new modified physical quantity methodology is a valid approach in emergy accounting particularly in the multi-production systems networks.

Keywords: co-product branching, emergy accounting, emergy algebra, modified physical quantity method, transformity value

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Authors: Ahmed Shaik

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Estimates are very critical in accounting and Financial Reporting cannot be complete without these estimates. There is a long list of accounting estimates that are required to be made to compute Net Income and to determine the value of assets and liabilities. To name a few, valuation of inventory, depreciation, valuation of goodwill, provision for bad debts and estimated warranties, etc. require the use of different valuation models and forecasts. Different business entities under the same industry may use different approaches to measure the value of financial items being reported in Income Statement and Balance Sheet. The disclosure notes do not provide enough details of the approach used by a business entity to arrive at the value of a financial item. Lack of details in the disclosure notes makes it difficult to compare the financial performance of one business entity with the other in the same industry. This paper is an attempt to identify the lack of enough information about accounting estimates in disclosure notes, the impact of the absence of details of accounting estimates on the comparability of financial data and financial analysis. An attempt is made to suggest the detailed disclosure while taking care of the cost and benefit of making such disclosure.

Keywords: accounting estimates, disclosure notes, financial reporting, transparency

Procedia PDF Downloads 174

Authors: Aman Upaganlawar, Upasana Khairnar, Chandrashekhar Upasani

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The present study was designed to evaluate the protective effects of protocatechuic acid alone and in combination with ascorbic acid in aniline hydrochloride-induced spleen toxicity in rats. Male Wistar rats of either sex (200-250g) were used and divided into different groups. Spleen toxicity was induced by aniline hydrochloride (100 ppm) in drinking water for 28 days. Treatment group received protocatechuic acid (40 mg/kg/day, p.o), ascorbic acid (40 mg/kg/day, p.o), and combination of protocatechuic acid (20 mg/kg/day, p.o) and ascorbic acid (20 mg/kg/day, p.o) followed by aniline hydrochloride. At the end of treatment period, serum and tissue parameters were evaluated. Rats supplemented with aniline hydrochloride showed a significant alteration in body weight, spleen weight, feed consumption, water intake, hematological parameters (Hemoglobin content, Red Blood Cells, White Blood Cells and Total iron content), tissue parameters (Lipid peroxidation, Reduced glutathione, Nitric oxide content) compared to control group. Histopathology of aniline hydrochloride-induced spleen showed significant damage compared to control rats. Treatment with Protocatechuic acid along with ascorbic acid showed better protection as compared to protocatechuic acid or ascorbic acid alone in aniline hydrochloride-induced spleen toxicity. In conclusion Treatment with protocatechuic acid and ascorbic acid in combination showed significant protection in aniline hydrochloride-induced splenic toxicity in rats.

Keywords: aniline, spleen toxicity, protocatechuic acid, ascorbic acid, antioxidants

Procedia PDF Downloads 327

Authors: Ismail Borazan, Ayse Celik Bedeloglu, Ali Demir, David Carroll

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In this project, PEDOT:PSS layer was treated with formic acid, sulphuric acid, and hydrochloric acid, methanol, acetone, and dichlorobenzene:methanol. The resistivity measurements with 2-probes were carried out and the best-chosen method was employed to make an organic solar cell device.

Keywords: organic solar cells, PEDOT:PSS, polymer electrodes, resistivity

Procedia PDF Downloads 781

Authors: Kailas S. Jagtap, Karthik Sundarraj, Nirmal Kumar, S. Rajnarasimha, Prakash S. Kulkarni

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The issue of turbulence base streams and the drag related to it have been of important attention for rockets, missiles, and aircraft. Different techniques are used for base drag reduction. This paper presents the numerical study of numerous drag reduction technique. The base drag or afterbody drag of bluff bodies can be reduced easily using locked vortex drag reduction technique. For bluff bodies having a cylindrical shape, the base drag is much larger compared to streamlined bodies. For such bodies using splitter plates, the vortex can be trapped between the base and the plate, which results in smooth flow. Splitter plate with round and curved corner shapes has influence in drag reduction. In this paper, the comparison is done between single splitter plate as different positions and with the bluff body. Base drag for the speed of 30m/s can be reduced about 20% to 30% by using single splitter plate as compared to the bluff body.

Keywords: base drag, bluff body, splitter plate, vortex flow, ANSYS, fluent

Procedia PDF Downloads 152

Authors: M. Mominul Haque, Danny KY. Wong

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In this paper, we will demonstrate the feasibility of selectively removing the azo dye, Acid Red 1, in the presence of a second dye, Indigo Carmine, at conducting polypyrrole films. A long-term goal of this work is to develop an efficient and effective electrochemical treatment of textile effluents that does not yield any toxic by-products. Specifically, pyrrole was initially electrochemically oxidised in the presence of Acid Red 1 to prepare an Acid Red 1-entrapped polypyrrole film. Next, the Acid Red 1 entrapped film was electrochemically reduced to expel the dye from the film. The film was then ready for use in removing the dye in an Acid Red 1 solution. The entrapment efficiency of the film was then studied by spectroscopically determining the change in the absorbance of the dye solution. These experiments were repeated using Indigo Carmine or a mixture of Acid Red 1 and Indigo Carmine, in place of Acid Red 1. Therefore, this has given rise to an environmentally friendly treatment method for textile effluents. In our work, we have also studied the characteristics of Acid Red 1- and Indigo Carmine-entrapped polypyrrole films by scanning electron microscopy, X-ray diffraction and Fourier transfer infrared spectroscopy.

Keywords: azo dye, electrochemical treatment, polypyrrole, Acid Red 1

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Authors: Wehandaka Pancapalaga

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This study aimed to analyze the water content, yield, fat content, protein content, viscosity, gel strength, pH, melting and organoleptic rabbit skin gelatin with acetic acid extraction levels are different. The materials used in this study were Rex rabbit skin male. Treatments that P1 = the extraction of acetic acid 2% (v / v); P2 = the extraction of acetic acid 3% (v / v); P3 = the extraction of acetic acid 4 % (v / v). P5 = the extraction of acetic acid 5% (v / v). The results showed that the greater the concentration of acetic acid as the extraction of rabbit skin can reduce the water content and fat content of rabbit skin gelatin but increase the protein content, viscosity, pH, gel strength, yield and melting point rabbit skin gelatin. texture, color and smell of gelatin rabbits there were no differences with cow skin gelatin. The results showed that the quality of rabbit skin gelatin accordance Indonesian National Standard (SNI). Conclusion 5% acetic acid extraction produces the best quality gelatin.

Keywords: gelatin, skin rabbit, acetic acid extraction, quality

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Authors: Muhammad A. Ado, Intan S. Ismail, Hasanah M. Ghazali, Faridah Abas

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In this study, we have investigated the phytochemical constituents of soluble fractions of dichloromethane (DCM) of methanolic leaves extract of the Callicarpa maingayi. The phytochemicals investigation has resulted in the isolation of three triterpenoids (euscaphic acid (1), arjunic acid (2), and ursolic acid (3)) together with two flavones apigenin (4) and acacetin (5)), two phytosterols (stigmasterol 3-O-β-glycopyranoside (6) and sitosterol 3-O-β-glycopyranoside (7)), and one fatty acid (n-hexacosanoic acid (8)). Six (6) compounds isolated from this species were isolated for the first time (1, 2, 3, 4, 5, and 8). Their structures were elucidated and identified by spectral methods of one and two-dimensional NMR techniques, gas chromatography-mass spectrometry, and comparison with the previously reported literature. The biological activity of three compounds (1-3) was carried out on acetylcholinesterase inhibition activity. Compound (3) was found to displayed good inhibition against AChE with an IC₅₀ value of 21.5 ± 0.022 μM.

Keywords: acetylcholinesterase, Callicarpa maingayi, euscaphic acid, ursolic acid

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Authors: Zahra Karimi

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The purpose of this paper is to investigate the role and importance of accounting for the implementation of the VAT system in the country. For this purpose, after the evaluation of specifications and important advantages of the VAT and the experience of other countries, important role of accounting in the precise determination of taxes, strategies to prevent escape of tax and realization of tax revenues of government, necessary control to increase the efficiency and accuracy of the calculations discussed. High-dependence of government to borrowing from the banking system and inflation tax and a low general ratio of tax revenues to GDP, indicating the inadequacy of the country's tax system. It can be said that being of a proper accounting system consider as a prerequisite for successful implementation of VAT in the country. So it's crucial for accountants with responsibility announce its full fitness to meet the requirements. For successful implementation of VAT as such a multi-stage sales tax and the tax on the price.

Keywords: accounting, tax reform in Iran, Value Added Tax (VAT), economic

Procedia PDF Downloads 357

Authors: Michael C. Nwaohia

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Whereas anecdotal evidence supports the notion that increase in information technology (IT) know-how may enhance output of professionals in the accounting sector, this has not been systematically explored in the Nigerian context. Against this background, this paper examines the correlation between knowledgeability of IT and level of performance at everyday auditing and accounting tasks. It utilizes primary and secondary data from selected business organizations in Lagos, Nigeria. Accounting staff were administered structured questionnaires which, amongst other things, sought to examine knowledge and exposure to information technology prior to joining the firms and current level of performance based on self-reporting and supervisor comments. In addition, exposure to on-the-job IT training and current level of performance was examined. The statistical analysis of the data was done using the SPSS package. The results strongly suggest that prior exposure to IT skills enabled accounting professionals to better flexibly fit into the dynamic environment in which contemporary business takes place. Ultimately, the paper attempts to explicate some of the implications of these findings for individuals and business firms.

Keywords: accounting, firms, information technology, professional behavior

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Authors: Sima Hassankhali, Ildar Sadeqi

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In the theory of Pareto efficient points, the existence of a bounded base for a cone K of a normed space X is so important. In this article, we study the geometric structure of a nonzero closed convex cone K with a bounded base. For this aim, we study the structure of the polar cone K# of K. Furthermore, we obtain a necessary and sufficient condition for a nonempty closed convex set C so that its recession cone C∞ has a bounded base.

Keywords: solid cones, recession cones, polar cones, bounded base

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Authors: Ng Mei Han, Nu'man Abdul Hadi

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Extraction of ferulic acid from palm pressed fiber using deep eutectic solvent (DES) of choline chloride-acetic acid (ChCl-AA) and choline chloride-citric acid (ChCl-CA) are reported. Influence of water content in DES on the extraction efficiency was investigated. ChCl-AA and ChCl-CA experienced a drop in viscosity from 9.678 to 1.429 and 22.658 ± 1.655 mm2/s, respectively as the water content in the DES increased from 0 to 50 wt% which contributed to higher extraction efficiency for the ferulic acid. Between 41,155 ± 940 mg/kg ferulic acid was obtained after 6 h reflux when ChCl-AA with 30 wt% water was used for the extraction compared to 30,940 ± 621 mg/kg when neat ChCl-AA was used. Although viscosity of the DES could be improved with the addition of water, there is a threshold where the DES could tolerate the presence of water without changing its solvent behavior. The optimum condition for extraction of ferulic acid from palm pressed fiber was heating for 6 h with DES containing 30 wt% water.

Keywords: deep eutectic solvent, extraction, ferulic acid, palm fibre

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Authors: Isa Raquel Alves Soeiro, Cristina Isabel Branco de Sá

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In Portugal, since 2008, there has been a requirement to export the Standard Audit File for Tax Purposes (SAF-T) standard file (in XML format). This file thus gathers tax-relevant information from a company relating to a specific period of taxation. There are two types of SAF-T files that serve different purposes: the SAF-T of revenues and the SAF-T of accounting, which requires taxpayers and accounting firms to invest in order to adapt the accounting programs to the legal requirements. The implementation of the SAF-T accounting file aims to facilitate the collection of relevant tax data by tax inspectors as support of taxpayers' tax returns for the analysis of accounting records or other information with tax relevance (Portaria No. 321-A/2007 of March 26 and Portaria No. 302/2016 of December 2). The main objective of this research project is to verify, through quantitative analysis, what is the cost of compliance of Small and Medium Enterprises (SME) in the district of Leiria in the introduction and implementation of the tax obligation of SAF-T - Standard Audit File for Tax Purposes of accounting. The information was collected through a questionnaire sent to a population of companies selected through the SABI Bureau Van Dijk database in 2020. Based on the responses obtained to the questionnaire, the companies were divided into two groups: Group 1 -companies who are self-employed and whose main activity is accounting services; and Group 2 -companies that do not belong to the accounting sector. In general terms, the conclusion is that there are no statistically significant differences in the costs of complying with the accounting SAF-T between the companies in Group 1 and Group 2 and that, on average, the internal costs of both groups represent the largest component of the total cost of compliance with the accounting SAF-T. The results obtained show that, in both groups, the total costs of complying with the SAF-T of accounting are regressive, which appears to be similar to international studies, although these are related to different tax obligations. Additionally, we verified that the variables volume of business, software used, number of employees, and legal form explain the differences in the costs of complying with accounting SAF-T in the Leiria district SME.

Keywords: compliance costs, SAF-T accounting, SME, Portugal

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Authors: Angelo Gabriel Buenaventura, Allan Christopher Yago

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A carbon paste electrode (CPE) composed of Multiwalled Carbon Nanotube (MWCNT) conducting particle and Polydimethylsiloxane (PDMS) binder was used for simultaneous detection of Dopamine (DA) and Uric Acid (UA) in the presence of Ascorbic Acid (AA) at physiological level. The MWCNT-PDMS CPE was initially activated via potentiodynamic cycling in a basic (NaOH) solution, which resulted in enhanced electrochemical properties. Electrochemical Impedance Spectroscopy measurements revealed a significantly lower charge transfer resistance (Rct) for the OH--activated MWCNT-PDMS CPE (Rct = 5.08kΩ) as compared to buffer (pH 7)-activated MWCNT-PDMS CPE (Rct = 25.9kΩ). Reversibility analysis of Fe(CN)63-/4- redox couple of both Buffer-Activated CPE and OH--Activated CPE showed that the OH—Activated CPE have peak current ratio (Ia/Ic) of 1.11 at 100mV/s while 2.12 for the Buffer-Activated CPE; this showed an electrochemically reversible behavior for Fe(CN)63-/4- redox couple even at relatively fast scan rate using the OH--activated CPE. Enhanced voltammetric signal for DA and significant peak separation between DA and UA was obtained using the OH--activated MWCNT-PDMS CPE in the presence of 50 μM AA via Differential Pulse Voltammetry technique. The anodic peak currents which appeared at 0.263V and 0.414 V were linearly increasing with increasing concentrations of DA and UA, respectively. The linear ranges were obtained at 25 μM – 100 μM for both DA and UA. The detection limit was determined to be 3.86 μM for DA and 5.61 μM for UA. These results indicate a practical approach in the simultaneous detection of important bio-organic molecules using a simple CPE composed of MWCNT and PDMS with base anodization as activation technique.

Keywords: anodization, ascorbic acid, carbon paste electrodes, dopamine, uric acid

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Authors: Mojtaba Rezaei, Elham Heydari

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This paper highlights the empirical results of analyzing the correlation between accounting information and systematic risk. This association is analyzed among financial ratios and systematic risk by considering the financial statement of 39 companies listed on the Tehran Stock Exchange (TSE) for five years (2014-2018). Financial ratios have been categorized into four groups and to describe the special features, as representative of accounting information we selected: Return on Asset (ROA), Debt Ratio (Total Debt to Total Asset), Current Ratio (current assets to current debt), Asset Turnover (Net sales to Total assets), and Total Assets. The hypotheses were tested through simple and multiple linear regression and T-student test. The findings illustrate that there is no significant relationship between accounting information and market risk. This indicates that in the selected sample, historical accounting information does not fully reflect the price of stocks.

Keywords: accounting information, market risk, systematic risk, stock return, efficient market hypothesis, EMH, Tehran stock exchange, TSE

Procedia PDF Downloads 102

Authors: Nuradeen Abdullahi Nadabo, Kasali Adewale Bello, Istifanus Chindo, Nurudeen Ayeni

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Ten acid dyes were synthesized from 1-amino-4-bromo anthraghinone-2 sulphuric acid by condensation with different substituted amilines. These dyes were characterized by IR Spectroscopy and the results revealed an incorporation of various substituents. Application of these dyes were carried out on Nylon and wool fabrics using standard procedure melting point, percentage yield, molar extinction coefficient, wash, light and staining of adjacent fibre, of these dyes were also evaluated and the results obtained are within a reasonable range acceptable for commercial dyes.

Keywords: acid dyes, dyeing, exhaustion, extinction co-efficient

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Authors: Vasile Simulescu, Jakub Mondek, Miloslav Pekař

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Hyaluronic acid (HA) is an anionic glycosaminoglycan distributed throughout connective, epithelial and neural tissues. The importance of hyaluronic acid increased in the last decades. It has many applications in medicine and cosmetics. Hyaluronic acid has been used in attempts to treat osteoarthritis of the knee via injecting it into the joint. Bovine serum albumin (also known as BSA) is a protein derived from cows, which has many biochemical applications. The aim of our research work was to compare the thermal degradation of hyaluronic acid and BSA in powder and in solution, by determining changes in molar mass and conformation, by using SEC-MALLS (size exclusion chromatography -multi angle laser light scattering). The aim of our research work was to observe the degradation in powder and in solution of different molar mass hyaluronic acid samples, at different temperatures for certain periods. The degradation of the analyzed samples was mainly observed by modifications in molar mass.

Keywords: thermal degradation, hyaluronic acid, BSA, SEC-MALLS

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Authors: J. Omer, H. Haroglu

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Base enlargement in piles was invented to enhance pile resistance in downward loading, but the contribution of an enlarged base to the lateral load resistance of a pile has not been fully exploited or understood. This paper presents a laboratory investigation of the lateral capacity and deformation response of small-scale steel piles with enlarged bases installed in dry sand. Static loading tests were performed on 24 model piles having different base-to-shaft diameter ratios. The piles were installed in a box filled with dry sand, and lateral loads were applied to the pile tops using a pulley system. The test piles had shaft diameters of 20 mm, 16 mm, and 10 mm; base diameters of 900 mm, 700 mm, and 500 mm. As a control, a pile without base enlargement was tested to allow comparisons with the enlarged base piles. Incremental maintained loads were applied until pile failure approached while recording pile head deflections with high-precision dial gauges. The results showed that the lateral capacity increased with an increase in base diameter, albeit by different percentages depending on the shaft diameters and embedment length in the sand. There was always an increase in lateral capacity with increasing embedment length. Also, it was observed that an enlarged pile base had deflected less at a given load when compared to the control pile. Therefore, the research demonstrated the benefits of lateral capacity and stability of enlarging a pile base.

Keywords: pile foundations, enlarged base, lateral loading

Procedia PDF Downloads 100

Authors: Pham Quang Huy

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State budget is considered as an effective tool for controlling, adjusting and regulating the market economy of any countries. To ensure that the activities of the state in the fields of politics, economy and society has been efficiency, it requires major sources of certain budget. These financial funds are formed from tax revenues and tax revenues beyond. Therefore, the Governments need to have an accounting regime to manage the receipt, expenditure which are suitable for recording a full range of items. From that, it can help to increase the transparency and accountability in budget system. One of the main requirements in Vietnamese policies is to improve that accounting system of revenues and expenditures which can provide many reports to meet the information required of government and users, as well as directions to the trends of international standards requirements. By using quantitative research methods and analytical models to exploring factors, the main purpose of this article is to identify the factors affecting budget accounting and providing some direction for Vietnamese public sector in the future. The results indicated that Vietnam budget accounting has been impacted by seven factors and aims to implement three main orientations in the public sector units.

Keywords: state budget, accounting, IPSAS, budget management, government, public sector

Procedia PDF Downloads 239

Authors: Soraya Abtouche, Zeyneb Ghoualem, Syrine Daoudi, Lina Ouldmohamed, Xavier Assfeld

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This work reports density functional theory calculations of the optimized geometries, molecular reactivity, energy gap,and thermodynamic properties of the free base (H2P) and their Zn (II) metallated (ZnP), bearing one, two, or three carboxylic acid groups using the hybrid functional B3LYP, Cam-B3lYP, wb97xd with 6-31G(d,p) basis sets. When donating groups are attached to the molecular dye, the bond lengths are slightly decreased, which is important for the easy transfer of an electron from donating to the accepting group. For all dyes, the highest occupied molecular orbital/lowest occupied molecular orbital analysis results in positive outcomes upon electron injection to the semiconductor and subsequent dye regeneration by the electrolyte. The ionization potential increases with increasing conjugation; therefore, the compound dye attached to one carboxylic acid group has the highest ionization potential. The results show higher efficiencies of those sensitized with ZnP. These results have been explained, taking into account the electronic character of the metal ion, which acts as a mediator in the injection step, and, on the other hand, considering the number of anchoring groups to which it binds to the surface of TiO2.

Keywords: DSSC, porphyrin, TD-DFT, electronic properties, donor-acceptor groups

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Authors: Avinash Malladhi

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Forensic accounting is a specialized field that involves the application of accounting principles, investigative skills, and legal knowledge to detect and prevent fraud. With the rise of big data and technological advancements, artificial intelligence (AI) and machine learning (ML) algorithms have emerged as powerful tools for forensic accountants to enhance their fraud detection capabilities. In this paper, we review and analyze various AI/ML algorithms that are commonly used in forensic accounting, including supervised and unsupervised learning, deep learning, natural language processing Convolutional Neural Networks (CNNs), Recurrent Neural Networks (RNNs), Support Vector Machines (SVMs), Decision Trees, and Random Forests. We discuss their underlying principles, strengths, and limitations and provide empirical evidence from existing research studies demonstrating their effectiveness in detecting financial fraud. We also highlight potential ethical considerations and challenges associated with using AI/ML in forensic accounting. Furthermore, we highlight the benefits of these technologies in improving fraud detection and prevention in forensic accounting.

Keywords: AI, machine learning, forensic accounting & fraud detection, anti money laundering, Benford's law, fraud triangle theory

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Authors: Golamhassan Ghahramani Aghdam, Pedram Bavili Tabrizi

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The aim of this research is to investigate the relationship between accounting information and the value of the companies accepted in Tehran Exchange Market. The dependent variable in this research is the value of a company that is measured by price coefficients, and the independent variables are balance sheet information, profit and loss information, cash flow state information, and profit quality characteristics. The profit quality characteristic index is to be related and to be on-time. This research is an application research, and the research population includes all companies that are active in Tehran exchange market. The number of 194 companies was selected by the systematic method as the statistics sample in the period of 2018-2019. The multi-variable linear regression model was used for the hypotheses test. The results show that there is no relationship between accounting information and companies’ value (stock value) that can be due to the lack of efficiency of the investment market and the inability to use the accounting information by investment market activists.

Keywords: accounting information, company value, profit quality characteristics, price coefficient

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Authors: Zelalem Bitew, Adane Kassa, Beyene Misgan

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In this study, a sensitive and selective voltammetric method based on poly(diphenylamine-4-sulfonic acid) modified glassy carbon electrode (poly(DPASA)/GCE) was developed for determination of gallic acid. Appearance of an irreversible oxidative peak at both bare GCE and poly(DPASA)/GCE for gallic acid with about three folds current enhancement and much reduced potential at poly(DPASA)/GCE showed catalytic property of the modifier towards oxidation of gallic acid. Under optimized conditions, Adsorptive stripping square wave voltammetric peak current response of the poly(DPASA)/GCE showed linear dependence with gallic acid concentration in the range 5.00 × 10-7 − 3.00 × 10-4 mol L-1 with limit of detection of 4.35 × 10-9. Spike recovery results between 94.62-99.63, 95.00-99.80 and 97.25-103.20% of gallic acid in honey, raw peanut, and commercial peanut butter samples respectively, interference recovery results with less than 4.11% error in the presence of uric acid and ascorbic acid, lower LOD and relatively wider dynamic range than most of the previously reported methods validated the potential applicability of the method based on poly(DPASA)/GCE for determination of gallic acid real samples including in honey and peanut samples.

Keywords: gallic acid, diphenyl amine sulfonic acid, adsorptive anodic striping square wave voltammetry, honey, peanut

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Authors: Liang Zhou, Xiaojing Zhu, Yin Lu

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Danshen can induce the angiogenesis in advanced ischemic heart disease while inhibiting the angiogenesis in cancer. Additionally, Danshen mainly contains two groups of ingredients: the hydrophilic phenolic acids (danshensu, caffeic acid and salvianolic acid B), and the lipophilic tanshinones (dihydrotanshinone I, tanshinone II A, and cryptotanshinone). The lipophilic tanshinones reduced the VEGF- and bFGF-induced proliferation of HUVECs in dose-dependent manner, but cannot perform in others. Conversely, caffeic acid and salvianolic acid B had the opposite effect. Danshensu inhibited the VEGF- and bFGF-induced migration of HUVECs, and others were not. Most of them interrupted the forming capillary-like structures of HUVECs, except the danshensu and caffeic acid. Oppositely, caffeic acid enhanced the ability of forming capillary-like structures of HUVECs. Ultimately, the lipophilic tanshinones, danshensu and salvianolic acid B inhibited the angiogenesis, whereas the caffeic acid induced the angiogenesis. These data provide useful information for the classification of ingredients of Danshen for angiogenesis.

Keywords: angiogenesis, Danshen, HUVECs, ingredients

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Authors: Sumohon Matilal, Neveen Abdelrehim

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The purpose of this study is to examine the way households manage the risks of civil war, using the calculative practices of accounting as a lens. As is the case with other social phenomena, accounting serves as a conduit for attributing values and rationales to crisis and in the process makes it visible and calculable. Our focus, in particular, is on the dialogue facilitated by the numerical logic of accounting between the householder and a crisis scenario, such as civil war. In other words, we seek to study how the risk of war is rationalized through household budgets, income and expenditure statements etc. and how such accounting constructs in turn shape attitudes toward earnings and spending in a wartime economy. The existing literature on war and accounting demonstrates how an accounting logic can have potentially destabilising consequences and how it is used to legitimise war. However, very few scholars have looked at the way accounting constructs are used to internalise the effects of war in an average household and the behavioural consequences that arise from such accounting. Relatedly, scholars studying household accounting have mostly focussed on the links between gender and hierarchy in relation to managing the financial affairs. Few have focused on the role of household accounts in a crisis scenario. This study intends to fill this gap. We draw upon Egypt, a country in the middle of civil war since 2011 for our purpose. We intend to carry out 15-20 semi-structured interviews with middle income households in Cairo that maintain some form of accounts to study the following issues: 1. How do people internalise the risks of civil war? What kind of accounting constructs do they use (this may take the form of simple budgets, income-expenditure notes/statements on a periodic basis, spreadsheets etc.) 2. How has civil war affected household expenditure? Are people spending more/less than before? 3. How has civil war affected household income? Are people finding it difficult/easy to survive on the pre-war income? 4. How is such accounting affecting household behaviour towards earnings and expenditure? Are families prioritising expenditure on necessities alone? Are they refraining from indulging in luxuries? Are family members doing two or three jobs to cope with difficult times? Are families increasingly turning toward borrowing? Is credit available? From whom?

Keywords: risk, accounting, war, crisis

Procedia PDF Downloads 179

Authors: Man Chul Jeong, Hyoung Jin Lee, Sang Yoon Lee, Ji Hyun Park, Min Wook Chang, In-Seuck Jeung

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This study focus on the drag reduction effect of the base bleed at supersonic flow. Base bleed is the method which bleeds the gas on the tail of the flight vehicle and reduces the base drag, which occupies over 50% of the total drag in any flight speed. Thus base bleed can reduce the total drag significantly, and enhance the total flight range. Drag reduction ratio of the base bleed is strongly related to the mass flow rate of the bleeding gas. Thus selecting appropriate mass flow rate is important. However, since the flight vehicle has various flight speed, same mass flow rate of the base bleed can have different drag reduction effect during the flight. Thus, this study investigates the effect of the drag reduction depending on the flight speed by numerical analysis using STAR-CCM+. The analysis model is 155mm diameter projectile with boat-tailed shape base. Angle of the boat-tail is chosen previously for minimum drag coefficient. Numerical analysis is conducted for Mach 2 and Mach 3, with various mass flow rate, or the injection parameter I, of the bleeding gas and the temperature of the bleeding gas, is fixed to 300K. The results showed that I=0.025 has the minimum drag at Mach 2, and I=0.014 has the minimum drag at Mach 3. Thus as the Mach number is higher, the lower mass flow rate of the base bleed has more effect on drag reduction.

Keywords: base bleed, supersonic, drag reduction, recirculation

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Authors: P. Paengkoum, S. C. Chen, S. Paengkoum

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Six male growing Thai-indigenous beef cattle with body weight (BW) of 154±13.2 kg were randomly assigned in replicated 3×3 Latin square design, and fed with different levels of crude protein (CP) in total mixed ration (TMR) diets. CP levels in diets were 4.3%, 7.3% and 10.3% base on dry matter (DM). Ruminal ammonia nitrogen (NH3-N) and blood urea nitrogen (BUN) concentrations increased (P<0.01) with increasing CP levels. Moreover, there is a positive relationship between BUN and ruminal NH3-N. Rumen pH, total volatile fatty acid (VFA), molar proportions of acetate, propionate and butyrate were not affected by CP levels (P>0.05).

Keywords: Thai-indigenous beef cattle, crude protein, volatile fatty acid (VFA), total mixed ration (TMR) diets

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Authors: N. Ouslimani, T. Abadlia, M. Fadel

Abstract:

This work focused on the elimination of acid textile dye (red bermacide acid dye BN-CL-200), widely used for dyeing wool and polyamide fibers, by adsorption on a natural material, wood sawdust, in the static mode by keeping under continuous stirring, a specific mass of the adsorbent, with a dye solution of known concentration. The influence of various parameters is studied like the influence of particle size, mass, pH and time. The best results were obtained with 0.4 mm grain size, mass of 3g, Temperature of 20 °C, pH 2 and Time contact of 120 min.

Keywords: acid dye, environment, wood sawdust, wastewater

Procedia PDF Downloads 412

Authors: Soyeon Kang, Youn-Jee Chung, Jung Namkung

Abstract:

Objective: This retrospective study investigated the association between uric acid level and bone mineral density (BMD) in the postmenopausal period. Methods: The study included 328 menopausal women (mean age, 57.3 ± 6.5 years; mean serum uric acid level, 4.6 ± 1.0 mg/dL). Patients were divided into three groups by tertile of serum uric acid level. Patients who used hormone treatment (HT), bisphosphonates, or lipid-lowering agents were included. Results: Blood urea nitrogen, serum creatinine, and serum triglyceride levels were significantly higher in the upper uric acid tertiles. No significant difference was found in the mean uric acid levels between medication users and non-users. Distinct HT regimens showed different mean serum uric acid levels. In a cross-sectional analysis, higher serum uric acid levels showed a tendency toward increased BMD in the spine and femoral neck. Longitudinal analysis of 186 women who underwent follow-up examination at a mean interval of 14.6 months revealed a trend toward a smaller reduction in femoral neck BMD in women in the upper serum uric acid tertiles. Conclusion: A positive correlation exists between serum uric acid levels and BMD in menopausal women.

Keywords: menopause, antioxidant, uric acid, bone mineral density

Procedia PDF Downloads 101

Authors: Jedli Hedi, Hedfi Hachem, Abdessalem Jbara, Slimi Khalifa

Abstract:

Natural and modified clay were used as an adsorbent for CO2 capture. Sample of clay was subjected to acid treatments to improve their textural properties, namely, its surface area and pore volume. The modifications were carried out by heating the clays at 120 °C and then by acid treatment with 3M sulphuric acid solution at boiling temperature for 10 h. The CO2 adsorption capacities of the acid-treated clay were performed out in a batch reactor. It was found that the clay sample treated with 3M H2SO4 exhibited the highest Brunauer–Emmett–Teller (BET) surface area (16.29–24.68 m2/g) and pore volume (0.056–0.064 cm3/g). After the acid treatment, the CO2 adsorption capacity of clay increased. The CO2 adsorption capacity of clay increased after the acid treatment. The CO2 adsorption by clay, were characterized by SEM, FTIR, ATD-ATG and BET method. For describing the phenomenon of CO2 adsorption for these materials, the adsorption isotherms were modeled using the Freundlich and Langmuir models. CO2 adsorption isotherm was found attributable to physical adsorption.

Keywords: clay, acid treatment, CO2 capture, adsorption mechanism

Procedia PDF Downloads 182