Search results for: acid base accounting (ABA)

Authors: Yousef Naserzadeh, Niloufar Mahmoudi

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Oxidation resistance is one of the important parameters in maintaining the quality of olive oil during its storage. Ensuring the stability of the quality of olive oil is one of the important concerns of the producers and consumers. Prooxidants such as iron and copper accelerate the oxidation reaction, and also anti-oxidants and chelating compounds delay it. In this study, chelating effect of tea extract which contains significant amounts of tannic acid is investigated in comparison with citric acid. To do it, 0.1 ppm copper was added to these four kinds of oil, sunflower, olive, canola, and tallow, and then chelating effect of citric acid (0.01%), tannic acid (0.01%) and tea extract (0.1%) were measured by adding to this composition. To this end, the resistance time of the oils against oxidation was measured at 120 °C and an air flow of 20 liters per hour. And the value of peroxide was measured by oven test in six periods of 24 hours at 105 °C. The results showed that citric acid, tannic acid and tea extract had chelating property and increased the resistance time of the studied oils. As a result, considering chelating property and increasing resistance of oil, tannic acid showed better effect than tea extract and tea extract had better effect than citric acid.

Keywords: tannic acid, chelate, edible oils, black tea extract, TBHQ

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Authors: Zohreh Hajiha

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Culture affects the ability of the organization in expressing and achieving the goals. Organizational culture influences the selection of instruments applied in the management of organizations. All the instruments applied in organizations to control, promote and create innovations are influenced by organizational culture. This research studies organizational culture based on the cultural model of Muijen and its relationship with applying management accounting innovations in Iranian listed firms. Management accounting innovations of this study include activity-based costing, activity-based management, balanced scorecard, target costing, standard costing, quality costing, Kaizen costing and dimensions of organizational culture include support orientation, innovation orientation, rules orientation and goal orientation. 105 questionnaires were sent to financial executives of production companies and 73 questionnaires were returned. The findings show that there is a significant difference between organizational culture of firms that have applied management accounting innovations and those which have used these innovations less. Also, dimensions of support orientation and culture goal orientation are the highest in groups that apply management accounting innovations. The findings suggest that proper organization culture could promote the use od management accounting tools in Iranian firms.

Keywords: organizational culture, innovation, management accounting, muijen model

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Authors: Muhammad Saad Shoaib Khan, Rasbin Basnet, Qingyao Shu

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Phospholipids are one of the major classes of lipid comprising 10% of total grain lipid in rice. Phospholipids are the main phosphorus containing lipid in the rice endosperm, contributing to rice palatability and seed storage property. However, in the rice grain, the majority of phosphorus occur in the form of phytic acid and are highly abundant in the bran. Phytic acid, also known as hexaphosphorylated inositol (IP6), are strong chelating agents which reduces the bioavailability of essential dietary nutrients and are therefore less desirable by rice breeders. We used the CRISPR/Cas9 system to generate mutants of a phospholipase D gene (PLDα1), which is responsible for the degradation of phospholipids into phosphatidic acid (PA). In the mutants, we found a significant reduction in the concentration of phytic acid in the grain as compared to the wild-type. The biochemical analysis of the PLDα1 mutants showed that the decrease in production of phosphatidic acid is due to reduced accumulation of CDP-diacylglycerolderived phosphatidylinositol (PI), ultimately leading to lower accumulation of phytic acid in mutants. These results showed that loss of function of PLD in rice leads to lower production of phytic acid, suggesting the potential application of Ospldα1 in breeding rice with less phytic acid.

Keywords: CRISPR/Cas9, phospholipase D, phytic acid, rice

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Authors: Vigen Arakelian

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This paper deals with the study of devices for displacement of the mould base of blow-molding machines. The displacement of the mould in the studied case is carried out by a linear actuator, which ensures the descent of the mould base and by extension springs, which return the letter in the initial position. The aim of this paper is to study the inverse dynamics of the device for displacement of the mould base of blow-molding machines and to determine its optimum parameters for higher rate of production. In the other words, it is necessary to solve the inverse dynamic problem to find the equation of motion linking applied forces with displacements. This makes it possible to determine the stiffness coefficient of the spring to turn the mold base back to the initial position for a given time. The obtained results are illustrated by a numerical example. It is shown that applying a spring with stiffness returns the mould base of the blow molding machine into the initial position in 0.1 sec.

Keywords: design, mechanisms, dynamics, blow-molding machines

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Authors: Baofeng Pan, Heng Liu

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Because of the high strength and large carrying capacity, the semi-rigid base is widely used in modern road engineering. However, hydrodynamic pressure, which is one of the main factors to cause early damage of semi-rigid base, cannot be avoided in the nature environment when pavement is subjected to some loadings such as the passing vehicles. In order to investigating how moisture-induced-damage of semi-rigid base influenced by hydrodynamic pressure, a new and effective experimental research method is provided in this paper. The results show that: (a) The washing action of high hydrodynamic pressure is the direct cause of strength reducing of road semi-rigid base. (b) The damage of high hydrodynamic pressure mainly occurs at the beginning of the scoring test and with the increasing of testing time the influence reduces. (c) Under the same hydrodynamic pressure, the longer the specimen health age, the stronger ability to resist moisture induced damage.

Keywords: semi-rigid base, hydrodynamic pressure, moisture-induced-damage, experimental research

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Authors: Bahdja Guerfi, N. Hadhoum, I. Azouz, M. Bendoumia, S. Bouafia, F. Z. Hadjadj Aoul

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Background: 'Penicillin V' is a narrow, bactericidal antibiotic of the beta-lactam family of the naturally occurring penicillin group. It is limited to infections due to the germs defined as sensitive. The objective of this work was to identify and to characterize Penicillin V acid and its related compounds by High-performance liquid chromatography (HPLC). Methods: Firstly phenoxymethylpenicillin was identified by an infrared absorption. The organoleptic characteristics, pH, and determination of water content were also studied. The dosage of Penicillin V acid active substance and the determination of its related compounds were carried on waters HPLC, equipped with a UV detector at 254 nm and Discovery HS C18 column (250 mm X 4.6 mm X 5 µm) which is maintained at room temperature. The flow rate was about 1 ml per min. A mixture of water, acetonitrile and acetic acid (65:35:01) was used as mobile phase for phenoxyacetic acid ‘impurity B' and a mixture of water, acetonitrile and acetic acid (650:150:5.75) for the assay and 4-hydroxypenicillin V 'impurity D'. Results: The identification of Penicillin V acid active substance and the evaluation of its chemical quality showed conformity with USP 35th edition. The Penicillin V acid content in the raw material is equal to 1692.22 UI/mg. The percentage content of phenoxyacetic acid and 4-hydroxypenicillin V was respectively: 0.035% and 0.323%. Conclusion: Through these results, we can conclude that the Penicillin V acid active substance tested is of good physicochemical quality.

Keywords: characterization, HPLC, Penicillin V acid, related substances

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Authors: Hyun Ji Hyun, Hyo Sun Suh, Min Kook Kim, Yong Chan Kwon, Byung-Mu Lee

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Scope: This study is focused on the effect of myristic acid on LPS-induced inflammation in RAW 264.7 macrophage cells. Methods and results: For the experiment, RAW 264.7 mouse macrophage cell line was used. Results showed that treatment with myristic acid can attenuate LPS-induced inflammation. Moreover, myristic acid significantly suppressed expression of inflammatory mediators and down-regulating UVB-induced intracellular ROS generation. Furthermore, myristic acid reduced the expression of NF-κB by inhibiting degradation of IκB-α and ERK, JNK, and p38 pathways by inhibiting phosphorylation in RAW 264.7 macrophage cells. Conclusion: Overall, these data suggest that the myristic acid could reduce LPS-induced inflammation. Acknowledgment: This research was supported by the Ministry of Trade, Industry & Energy(MOTIE), Korea Institute for Advancement of Technology(KIAT) through the Encouragement Program for The Industries of Economic Cooperation Region

Keywords: anti-inflammation, myristic acid, ROS, ultraviolet light

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Authors: V. Barbakadze, L. Gogilashvili, L. Amiranashvili, M. Merlani, K. Mulkijanyan

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The high-molecular water-soluble preparations from several species of two genera (Symphytum and Anchusa) of Boraginaceae family Symphytum asperum, S. caucasicum, S.officinale and Anchusa italica were isolated. According to IR, 13C and 1H NMR, APT, 1D NOE, 2D heteronuclear 1H/13C HSQC and 2D DOSY experiments, the main chemical constit¬uent of these preparations was found to be caffeic acid-derived polyether, namely poly[3-(3,4-dihydroxyphenyl)glyceric acid] (PDPGA) or poly[oxy-1-carboxy-2-(3,4-dihydroxyphenyl)ethylene]. Most carboxylic groups of this caffeic acid-derived polymer of A. italica are methylated.

Keywords: Anchusa, poly[3-(3, 4-dihydroxyphenyl)glyceric acid], poly[oxy-1-carboxy-2-(3, 4-dihydroxyphenyl)ethylene], Symphytum

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Authors: A. Bara, D. Barkat

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Liquid-liquid extraction is one of the most useful techniques for selective removal and recovery of metal ions from aqueous solutions, applied in purification processes in numerous chemical and metallurgical industries. In this work, The liquid-liquid extraction of cobalt (II) and copper (II) from aqueous solution by capric acid (HL) in chloroform at 25°C has been studied. Our interest in this paper is to study the effect of concentration of capric acid on the extraction of Co(II) and Cu(II) to see the complexes could be formed in the organic phase using various concentration of capric acid. The extraction of cobalt (II) and copper (II) is extracted as the complex CoL2 (HL )2, CuL2 (HL)2.

Keywords: capric acid, Cobalt(II), copper(II), liquid-liquid extraction

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Authors: Shatadru Das, Natarajan Vijayarangan

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In this paper, a system and method for generating and recovering an authorization code has been designed and analyzed. The system creates an authorization code by accepting a base-sentence from a user. Based on the characters present in this base-sentence, the system computes a base-sentence matrix. The system also generates a plurality of patterns. The user can either select the pattern from the multiple patterns suggested by the system or can create his/her own pattern. The system then performs multiplications between the base-sentence matrix and the selected pattern matrix at different stages in the path forward, for obtaining a strong authorization code. In case the user forgets the base sentence, the system has a provision to manage and retrieve 'forgotten authorization code'. This is done by fragmenting the base sentence into different matrices and storing the fragmented matrices into a repository after computing matrix multiplication with a security question-answer approach and with a secret key provided by the user.

Keywords: easy authentication, key retrieval, memorable passwords, strong password generation

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Authors: Obiamaka Nwobu, Samuel Faboyede, O. Oluseyi

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This study investigated the influence of gender on expectations and actual experiences from Industrial Work Experience, which is an aspect of the curriculum of undergraduate accounting students in selected Nigerian Universities. A survey research design was employed. Copies of a research questionnaire were made and administered to eighty (80) accounting students in selected Nigerian Universities who embarked on Students’ Industrial Work Experience Scheme (SIWES). Their expectations were juxtaposed with their actual experiences gleaned from the Industrial Work Experience. The data for the purpose of this study was analyzed using independent sample t-test. A total of fifteen (15) male and forty four (44) female students responded to the survey. This resulted in a response rate of 73.8 per cent. The results of this study indicated that there was no significant difference in the expectation of male and female undergraduate accounting students that the internship experience will be able to prepare them for an accounting career in the future, impart relevant knowledge, relate theories to work environment, enhance knowledge in financial accounting, cost accounting, accounting software, and general practice of accounting; prepare financial statements, interpret financial statements, develop problem solving skills, communication skills, and interpersonal skills; improve personal confidence and self-esteem, increase exposure to latest technology in the workplace, build rapport and networks, provide earnings, job experience, provide information and experience to choose career path. Furthermore, findings from the survey showed that there were differences in the expectations of students and their actual experiences with respect to their ability to relate theories to work environment, enhance knowledge in financial accounting, cost accounting, accounting software and exposure to latest technology in the workplace. The study only examined the perceptions of students from two Universities in South-West Nigeria. The research instrument used in this study can be administered to undergraduate accounting students in other universities in Nigeria. The Industrial Work Experience Scheme for undergraduate accounting students should be highly encouraged by tertiary institutions in Nigeria. This will ultimately make the students well prepared for a career in accounting.

Keywords: gender, expectations, actual experiences, industrial work experience

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Authors: Daniel Barkley, Jianyi Zhu

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This study investigates base salary differentials and gender equity among university presidents across 427 U.S. colleges and universities. While endowments typically do not directly determine university presidents' base salaries, our analysis reveals a noteworthy pattern: endowments explain more than half of the variance in female university presidents' base salaries, compared to a mere 0.69 percent for males. Moreover, female presidents' base salaries tend to rise much faster than male base salaries with increasing university endowments. This disparate impact of endowments on base salaries implies an endowment threshold for achieving gender pay equity. We develop an analytical model predicting an endowment threshold for achieving gender equality and empirically estimate this equity threshold using data from over 427 institutions. Surprisingly, the fields of science and athletics have emerged as sources of gender-neutral base pay. Both male and female university presidents with STEM backgrounds command higher base salaries than those without such qualifications. Additionally, presidents of universities affiliated with Power 5 conferences consistently receive higher base salaries regardless of gender. Consistent with the theory of human capital accumulation, the duration of the university presidency incrementally raises base salaries for both genders but at a diminishing rate. Curiously, prior administrative leadership experience as a vice president, provost, dean, or department chair does not significantly influence base salaries for either gender. By providing empirical evidence and analytical models predicting an endowment threshold for achieving gender equality in base salaries, the study offers valuable insights for policymakers, university administrators, and other stakeholders. These findings hold crucial policy implications, informing strategies to promote gender equality in executive compensation within higher education institutions.

Keywords: higher education, endowments, base salaries, university presidents

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Authors: Nurul Aqilah Mohd Zaini, Afroditi Chatzifragkou, Dimitris Charalampopoulos

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D-Lactic acid production is gaining increasing attention due to the thermostable properties of its polymer, Polylactic Acid (PLA). In this study, D-lactic acid was produced in microbial cultures using Lactobacillus coryniformis subsp. torquens as D-lactic acid producer and hydrolysates of Dried Distillers Grains with Solubles (DDGS) as fermentation substrate. Prior to fermentation, DDGS was first alkaline pretreated with 5% (w/v) NaOH, for 15 minutes (121oC/ ~16 psi). This led to the generation of DDGS solid residues, rich in carbohydrates and especially cellulose (~52%). The carbohydrate-rich solids were then subjected to enzymatic hydrolysis with Accellerase® 1500. For Separate Hydrolysis and Fermentation (SHF), enzymatic hydrolysis was carried out at 50oC for 24 hours, followed by fermentation of D-lactic acid at 37oC in controlled pH 6. The obtained hydrolysate contained 24 g/l glucose, 5.4 g/l xylose and 0.6 g/l arabinose. In the case of Simultaneous Saccharification and Fermentation (SSF), hydrolysis and fermentation were conducted in a single step process at 37oC in pH 5. The enzymatic hydrolysis of DGGS pretreated solids took place mostly during lag phase of L. coryniformis fermentation, with only a small amount of glucose consumed during the first 6 h. When exponential phase was started, glucose generation reduced as the microorganism started to consume glucose for D-lactic acid production. Higher concentrations of D-lactic acid were produced when SSF approach was applied, with 28 g/l D-lactic acid after 24 h of fermentation (84.5% yield). In contrast, 21.2 g/l D-lactic acid were produced when SHF was used. The optical pu rity of D-lactic acid produced from both experiments was 99.9%. Besides, approximately 2 g/l acetic acid was also generated due to lactic acid degradation after glucose depletion in SHF. SSF was proved an efficient towards DDGS ulilisation and D-lactic acid production, by reducing the overall processing time, yielding sufficient D-lactic acid concentrations without the generation of fermentation by-products.

Keywords: DDGS, alkaline pretreatment, SSF, D-lactic acid

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Authors: Mahmoud Nassar

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This paper was designed for interviews with companies that had implemented Management Accounting Innovations (MAIs) within Jordanian Industrial Sector in full. Each company in this paper was examined as an entity to obtain an understanding of the process of MAIs adoption and implementation as well as the respondents’ opinions and perspectives of each individual company as to what are considered to be the important factors in the company. By firstly using within-case analysis has the potential to aid in-depth views of the issues and their impact on each particular company. Then, cross-case analysis was used to analyse the similarities and differences of the six companies. The study concludes that, the six companies interviewed gradually moved to using MAIs over the last ten years. The length of time required to implement the MAIs varied across the companies. Interviewees revealed several factors from both the demand and supply side that influence implementation of MAIs within the Jordanian industrial companies. Respondents mentioned and emphasised the important effect of the following factors: top management support, education about ABC concept and benefits, training programmes, shortcoming of existing cost system, competition, size of company, professional accounting bodies, management accounting journals, management accounting research and PhD degrees, and cooperation between universities and companies.

Keywords: industrial sector, innovations, Jordan, management accounting

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Authors: Feng Ju Chuang, Yu Wen Wang, Tai Jung Hsieh, Shyh Ming Kuo

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Polylactic acid is a synthetic polymer with good biocompatibility and degradability, is widely used in clinical applications. In this study, we utilized Polylactic acid particles as stimulants for macrophages and the collagen synthesis of co-cultured fibroblasts was evaluated. The results indicated that Polylactic acid particles were nontoxic to cells from 3-(4,5-Dimethylthiazol-2-yl)-2,5-diphenyltetrazolium bromide. No obvious inflammation effect was observed (under the PLLA concentration of 1 mg/mL) after 24-h co-culture of Raw264.7 and NIH3T3 cells (from TNF-α assay). The addition of PLLA particles to the Raw264.7 and NIH3T3 co-cultures increased the synthesis of collagen, the highest collagen synthesis from the fibroblast was the 0.2 mg/mL (approximately 60% increased as compared with without addition Polylactic acid particles). Moreover, a co-axial atomization delivery device was used to percutaneously introduce Polylactic acid particles into the dermis layer and stimulating macrophages to secrete growth factors promoting fibroblasts to produce collagen. The preliminary results demonstrated the synthesis of collagen was increased mildly after the introduction of Polylactic acid particles for 28-d post implantation. The Polylactic acid particles could be successfully introduced into the dermis layer from H&E staining examination, however, the optimum concentration of Polylactic acid particles and the time-period for collagen synthesis still need to be evaluated.

Keywords: collagen synthesis, macrophage, NIH3T3 cells, polylactic acid particles

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Authors: Jonathan Nash, Allen Hartt, Catherine Plante

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In many nations, community colleges, or similar institutions, play a crucial role in higher education. For example, in the United States more than half of all undergraduate students enroll in a community college at some point during their academic career. Similar statistics have been reported for Australia and Canada. Recognizing the important role these institutions play in educating future accountants, the American Accounting Association has called for research that contributes to a better understanding of these members of the academic community. Although previous literature has shown that community colleges and 4-year institutions differ on many levels, the extant literature has provided data on the characteristics of introductory accounting courses for four-year institutions but not for community colleges. We fill a void in the literature by providing data on the characteristics of introductory accounting courses offered by community colleges in the United States. Data are collected on several dimensions including: course size and staffing, pedagogical orientation, standardization of course elements, textbook selection, and use of technology-based course management tools. Many of these dimensions have been used in previous research examining four-year institutions thereby facilitating comparisons. The resulting data should be of interest to instructors, regulators and administrators, researchers, and the accounting profession. The data provide information on the introductory accounting courses completed by the average community college student which can help instructors identify areas where transfer students’ experiences might differ from their contemporaries at four-year colleges. Regulators and administrators may be interested in the differences between accounting courses offered by two- and four-year institutions when implementing standardized transfer programs. Researchers might use the data to motivate future research into whether differences between two- and four-year institutions affect outcomes like the probability of students choosing to major in accounting and their performance within the major. Accounting professionals may use our findings as a springboard for facilitating discussions related to the accounting labor supply.

Keywords: Accounting curricula, Community college, Descriptive study, Introductory accounting

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Authors: Dolly Nyaguthii Wanjau

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This study contributes to our understanding of how lecturers assess soft skills in accounting programmes, with the intention of producing graduates that are better prepared for the world of work. Insights were obtained through semi-structured interviews with twelve South African universities that offer chartered accountant training and accredited by SAICA. It was found that the lecturers assessed soft skills using traditional methods of assessments such as tests, assignments, and examinations. However, there were missed opportunities to embrace ICT tools in the assessment process, and this could be attributed to a lack of resources within the participating universities. Given the increasing use of digital tools for business activities, it is important that ICT tools be embraced as an inseparable part of soft skills because employers are increasingly looking for accounting graduates with digital skills.

Keywords: accounting, assessment, ICT skills, SAICA, soft skills

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Authors: Abdulmagid A. Khattabi

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The aim of this research is to study the manner of alumina (Al2O3) particles dispersion with (2-10) mm size in (Al-7%Si-0.45% Mg) base of alloy melt employing of classical casting method. The mechanism of particles diffusions by melt turning and stirring that makes vortexes help the particles entrance in the matrix of base alloy also has been studied. The samples of metallic composites (MMCs) with dispersed particles percentages (4% - 6% - 8% - 10% - 15% and 20%) are prepared. The effect of the particles dispersion on the mechanical properties of produced samples were carried out by tension & hardness tests. It is found that the ultimate tensile strength of the produced composites can be increased by increasing the percentages of alumina particles in the matrix of the base alloy. It becomes (232 Mpa) at (20%) of added particles. The results showed that the average hardness of prepared samples increasing with increases the alumina content. Microstructure study of prepared samples was carried out. The results showed particles location and distribution of it in the matrix of base alloy. The dissolution of Alumina particles into liquid base alloy was clear in some cases.

Keywords: base alloy, matrix, hardness, thermal properties, base metal MMCs

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Authors: Hyun Lim, Dong Sook Min, Han Eul Yun, Kil Tae Kim, Ya Nan Sun, Young Ho Kim, Hyun Pyo Kim

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Matrix metalloproteinase (MMP)-13 has an important role for degrading cartilage materials under inflammatory conditions such as arthritis. Since the 70% ethanol extract of Acanthopanax koreanum inhibited MMP-13 expression in IL-1β-treated human chondrocyte cell line, SW1353, two major constituents including acanthoic acid and impressic acid were initially isolated from the same plant materials and their MMP-13 down-regulating capacity was examined. In IL-1β-treated SW1353 cells, acanthoic acid and impressic acid significantly and concentration-dependently inhibited MMP-13 expression at 10 – 100 μM and 0.5 – 10 μM, respectively. The potent one, impressic acid, was found to inhibit MMP-13 expression by blocking the phosphorylation of signal transducer and activator of transcription-1/-2 (STAT-1/-2) and activation of c-Jun and c-Fos among cellular signaling pathway involved, but did not affect the activation of mitogen-activated protein kinases (MAPKs) and nuclear transcription factor-κB (NF-κB). Further, impressic acid was also found to inhibit the expression of MMP-13 mRNA (47.7% inhibition at 10 μM), the glycosaminoglycan release (42.2% reduction at 10 μM) and proteoglycan loss in IL-1-treated rabbit cartilage explants culture. For a further study, 21 impressic acid derivatives were isolated from the same plant materials and their suppressive activities against MMP-13 expression were examined. Among the derivatives, 3α-hydroxy-lup-20(29)-en-23-oxo,28-oic acid, (20R)-3α-hydroxy-29-dimethoxylupan-23,28-dioic acid, acankoreoside F and acantrifoside A clearly down-regulated MMP-13 expression, but impressic acid being most potent. All these results suggest that impressic acid, 3α-hydroxy-lup-20(29)-en-23-oxo,28-oic acid, (20R)-3α-hydroxy-29-dimethoxylupan-23,28-dioic acid, acankoreoside F, acantrifoside A and A. koreanum may have a potential for therapeutic agents to prevent cartilage degradation possibly by inhibiting matrix protein degradation.

Keywords: acanthoic acid, Acanthopanax koreanum, cartilage, impressic acid, matrix metalloproteinase

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Authors: Reza Samsami

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The aim of the study was to degradation of polycyclic aromatic hydrocarbons (PAHs) by proxy-acid method. The amounts of PAHs were determined in a silty-clay soil sample of an aged oil refinery field in Abadan, Iran. Proxy-acid treatment method was investigated. The results have shown that the proxy-acid system is an effective method for degradation of PAHs. The results also demonstrated that the number of fused aromatic rings have not significant effects on PAH removal by proxy-acid method. The results also demonstrated that the number of fused aromatic rings have not significant effects on PAH removal by proxy-acid method.

Keywords: proxy-acid treatment, silty-clay soil, PAHs, degradation

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Authors: I. Sarenkova, I. Ciprovica, I. Cinkmanis

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Lactobionic acid is a disaccharide formed from gluconic acid and galactose, and produced by oxidation of lactose. Productivity of lactobionic acid by microbial synthesis can be affected by various factors, and one of them is a presence of potassium, magnesium and manganese ions. In order to extend lactobionic acid production efficiency, it is necessary to increase the yield of lactobionic acid by optimising the fermentation conditions and available substrates for Pseudomonas taetrolens growth. The object of the research was to determinate the application of K₂HPO₄, MnSO₄, MgSO₄ × 7H₂O salts in different concentration for effective lactose oxidation to lactobionic acid by Pseudomonas taetrolens. Pseudomonas taetrolens NCIB 9396 (NCTC, England) and Pseudomonas taetrolens DSM 21104 (DSMZ, Germany) were used for the study. The acid whey was used as the study object. The content of lactose in whey samples was determined using MilcoScan^TM Mars (Foss, Denmark) and high performance liquid chromatography (Shimadzu LC 20 Prominence, Japan). The content of lactobionic acid in whey samples was determined using the high performance liquid chromatography. The impact of studied salts differs, Mn²⁺ and Mg²⁺ ions enhanced fermentation instead of K⁺ ions. Results approved that Mn²⁺ and Mg²⁺ ions are necessary for Pseudomonas taetrolens growth. The study results will help to improve the effectiveness of lactobionic acid production with Pseudomonas taetrolens NCIB 9396 and DSM 21104.

Keywords: lactobionic acid, lactose oxidation, Pseudomonas taetrolens, whey

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Authors: O. Starineca, I. Voronchuk

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Human Resources (HR) selection and training have various implementation possibilities depending on an organization’s abilities and peculiarities. We propose to base HR selection and training decisions about on a competence-based approach. HR selection and training of employees are topical as there is room for improvement in this field; therefore, the aim of the research is to propose rational decision-making approaches for an organization HR selection and training choice. Our proposals are based on the training development and competence-based selection approaches created within previous researches i.e. Analytic-Hierarchy Process (AHP) and Linear Programming. Literature review on non-formal education, competence-based selection, AHP form our theoretical background. Some educational service providers in Latvia offer employees training, e.g. motivation, computer skills, accounting, law, ethics, stress management, etc. that are topical for Public Administration. Competence-based approach is a rational base for rational decision-making in both HR selection and considering HR training.

Keywords: competence-based selection, human resource, training, decision-making

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Authors: Emmanuel Agunloye, Asterios Gavriilidis, Luca Mazzei

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Gold nanoparticles are commonly synthesized by reducing chloroauric acid with sodium citrate. This method, referred to as the citrate method, can produce spherical gold nanoparticles (NPs) in the size range 10-150 nm. Gold NPs of this size are useful in many applications. However, the NPs are usually polydisperse and irreproducible. A better understanding of the synthesis mechanisms is thus required. This work thoroughly investigated the only model that describes the synthesis. This model combines mass and population balance equations, describing the NPs synthesis through a sequence of chemical reactions. Chloroauric acid reacts with sodium citrate to form aurous chloride and dicarboxy acetone. The latter organizes aurous chloride in a nucleation step and concurrently degrades into acetone. The unconsumed precursor then grows the formed nuclei. However, depending on the pH, both the precursor and the reducing agent react differently thus affecting the synthesis. In this work, we investigated the model for different conditions of pH, temperature and initial reactant concentrations. To solve the model, we used Parsival, a commercial numerical code, whilst to test it, we considered various conditions studied experimentally by different researchers, for which results are available in the literature. The model poorly predicted the experimental data. We believe that this is because the model does not account for the acid-base properties of both chloroauric acid and sodium citrate.

Keywords: citrate method, gold nanoparticles, Parsival, population balance equations, Turkevich organizer theory

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Authors: Aliakbar Sayadi, Thomas R. Neitzert, G. Charles Clifton, Min Cheol Han

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The present study aims to assess the performance of vermiculite concrete containing poly-lactic acid beads as an eco-friendly aggregate. Vermiculite aggregate was replaced by poly-lactic acid in percentages of 0%, 20%, 40%, 60% and 80%. Mechanical and thermal properties of concrete were investigated. Test results indicated that the inclusion of poly-lactic acid decreased the PH value of concrete and all the poly-lactic acid particles were dissolved due to the formation of sodium lactide and lactide oligomers when subjected to the high alkaline environment of concrete. In addition, an increase in thermal conductivity value of concrete was observed as the ratio of poly-lactic acid increased. Moreover, a set of equations was proposed to estimate the water-cement ratio, cement content and water absorption ratio of concrete.

Keywords: poly-lactic acid (PLA), vermiculite concrete, eco-friendly, mechanical properties

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Authors: Ewelina Nowak, Anna Wisla-Swider

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Deoxyribonucleic acid (DNA) is a biomolecule which exhibits an electro-optic properties. These features are related with structure of double-stranded helix. Modification of DNA with ionic liquids allows intensify these properties. The aim of our study was synthesis of ionic liquids that are used the formation of DNA-surfactant complexes in order to obtain new materials with potential application for nonlinear optics. Complexes were achieved through the ion exchange reactions of carbazole-based and imidazole-based ionic liquids with H+ ions from salmon DNA. To examination the properties of obtained complexes DNA-ionic liquids there were investigated using circular dichroism (CD), UV-Vis spectra and infrared spectroscopy (IR). Additionally, the resulting DNA-surfactant complexes were characterized in terms of solubility in common organic solvents and water.

Keywords: deoxyribonucleic acid, biomolecule, carbazole, imidazole, ionic liquids, ion exchange reactions

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Authors: Illyas Md Isa, Maryam Musfirah Che Sobry, Mohamad Syahrizal Ahmad, Nurashikin Abd Azis

Abstract:

A single-walled carbon nanotube (SWCNT) that has been modified with magnesium layered hydroxide 3-(4-methoxyphenyl)propionic acid nanocomposite was proposed for the determination of uric acid and bisphenol A by square wave voltammetry. The results obtained denote that MLH-MPP nanocomposites enhance the sensitivity of the voltammetry detection responses. The best performance is shown by the modified carbon nanotube paste electrode (CNTPE) with the composition of single-walled carbon nanotube: magnesium layered hydroxide 3-(4-methoxyphenyl)propionic acid nanocomposite at 100:15 (% w/w). The linear range where the sensor works well is within the concentration 1.0 10-7 – 1.0 10-4 and 3.0 10-7 – 1.0 10-4 for uric acid and bisphenol A respectively with the limit of detection of 1.0 10-7 M for both organics. The interferences of uric acid and bisphenol A with other organic were studied and most of them did not interfere. The results shown for each experimental parameter on the proposed CNTPE showed that it has high sensitivity, good selectivity, repeatability and reproducibility. Therefore, the modified CNTPE can be used for the determination of uric acid and bisphenol A in real samples such as blood, plastic bottles and foods.

Keywords: bisphenol A, magnesium layered hydroxide 3-(4-methoxyphenyl)propionic acid nanocomposite, Nanocomposite, uric acid

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Authors: Messai Amel, Badis Zakaria, Benali-Cherif Nourredine, Dominique Luneaub

Abstract:

We are interested in molecular polymetallic species having high spin and nuclearities in relation to the field of so call single-molecule magnets (SMMs). The goal is to find a way to synthesis metal clusters which may have application in magnetism and nano sciences. With this purpose, we decided to investigate the coordination chemistry of the Schiff base. Along this way we were able to create cubane-like complexes and elaborate new Single Molecule-Magnets. The idea was to use Schiff base ligands and different metals to generate high nuclear complexes. Complexation of Shiff base with copper (II) has been investigated. Tetra nuclear complex with a cubane like core have been synthesized with (Sciff base), with the same base and cobalt (II) we obtain an other single magnetic complex completely different. In this presentation, we report the synthesis, crystal structure and magnetic properties of the tetranuclear compound (Cu4 L4), and the tetranuclear compound. (Co4L4)

Keywords: cluster-assembled materials, magnetic compounds, Sciff base, cupper, cobalt

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Authors: Rajesh Chandra, Uttam K. Ghosh

Abstract:

This study demonstrates microalgal bio-diesel generation from a cheap, abundant, non-edible fruit pulp of Cassia fistula L. The Cassia fistula L. fruit pulp aqueous extract (CFAE) was utilized as a growth medium for cultivation of microalga Chlorella minutissima (C. minutissima). This microalga accumulated a high amount of lipids when cultivated with CFAE as a source of nutrition in comparison to BG-11 medium. Different concentrations (10, 20, 30, 40 and 50%) of CFAE diluted with distilled water were used to cultivate microalga. Effects of light intensity and photoperiod were also observed on biomass and lipid yield of microalga. Light intensity of 8000 lux with a photoperiod of 18 h resulted in maximum biomass and lipid yield of 1.28 ± 0.03 and 0.3968 ± 0.05 g/L, respectively when cultivated with 40% CFAE. Fatty acid methyl ester (FAME) profile of bio-diesel obtained shown the presence of myristic acid (C14:0), palmitic acid (C16:0), palmitoleic acid (C16:1), stearic acid (C18:0), linoleic acid (C18:2), linolenic acid (C18:3), arachidic acid (C20:0), and gondoic acid (C20:1), as major fatty acids. These facts reflect that the fruit pulp of Cassia fistula L. can be used for cultivation of C. minutissima.

Keywords: biomass, bio-diesel, Cassia fistula L., C. minutissima, GC-MS, lipid

Procedia PDF Downloads 128

Authors: Tian Yangyang, Xu Zihe, Lu Junping, Yang Jizhou, Xu Yiqun, Wang Jiansong, Chen Chao, Yang Mengmeng, Guo Jianhua, Mu Wenjun, Wang Guiyao, Xue Chaoqun, Liang Taibo, Hu Liwei

Abstract:

Cherry-red tobacco is receiving constant attention from cigarette enterprises because of its special flavor. This study aims to explore the material basis for the formation of the characteristic flavor of cherry-red tobacco and to clarify the distribution characteristics of the acidic aroma component groups in its mainstream smoke. In order to reach the aims of current study, this study employs GC/MS to examine the differences of distribution characteristics in particulate matter of mainstream cigarette smoke between cherry-red and common tobacco, meanwhile the aroma activity values (OVA) was used to compare the contribution of acidic aroma of cherry-red tobacco. The results showed that: 1) Isovaleric acid, acetic acid and butyric acid were the key acidic components in the mainstream smoke of the samples, followed by 3-methylvaleric acid, 4-methylvaleric acid and n-valeric acid. 2)Analysis of the release of these key sour fragrance components showed that the acidic aroma of "YUN 85" mainstream smoke was stronger than the leaf group, cherry-red tobacco was the weakest. In addition, aging had the effect of reducing the acidic components of cherry-red tobacco and the addition of cherry-red tobacco had little effect on the acidic components of the original leaf group. 3) For 14 acidic aroma(OAV>1) in smoke of cherry-red tobacco, 3-methylpentanoic acid, 4-methylpentanoic acid, pentanoic acid, and isovaleric acid were very prominent in contributing to acidic aroma, while pyruvic acid, 2-methylbutyric acid, hydrogenated acid, and propionic acid were less contribution.

Keywords: cherry-red tobacco, acidic aroma, GC/MS, mainstream cigarette smoke, odor activity value

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Authors: Amin Ebrahimi Ghadi, Morteza Moalagh

Abstract:

This research is carried out to find how a perfect combination of IoT architecture (Internet of Things) and ERP system can strengthen environmental accounting to incorporate both economic and environmental information. IoT (e.g., sensors, software, and other technologies) can be used in the company’s value chain from raw material extraction through materials processing, manufacturing products, distribution, use, repair, maintenance, and disposal or recycling products (Cradle to Grave model). The desired ERP software then will have the capability to track both midpoint and endpoint environmental impacts on a green supply chain system for the whole life cycle of a product. All these enable environmental accounting to calculate, and real-time analyze the operation environmental impacts, control costs, prepare for environmental legislation and enhance the decision-making process. In this study, we have developed a model on how to use IoT devices in life cycle assessment (LCA) to gather emissions, energy consumption, hazards, and wastes information to be processed in different modules of ERP systems in an integrated way for using in environmental accounting to achieve sustainability.

Keywords: ERP, environmental accounting, green supply chain, IOT, life cycle assessment, sustainability

Procedia PDF Downloads 145