Search results for: acid base accounting (ABA)

Authors: Rbiha Salsabil Ketitni

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The entire company is a series of information among themselves so that each information serves several events and activities, and the latter is nothing but a large set of data or huge data. The enormity of information leads to the possibility of losing it sometimes, and this possibility must be avoided in the institution, especially the information that has a significant impact on it. In most cases, to avoid the loss of this information and to be relatively correct, information systems are used. At present, it is impossible to have a company that does not have information systems, as the latter works to organize the information as well as to preserve it and even saves time for its owner and this is the result of the speed of its mission. This study aims to provide an idea of an accounting information system that opens a forward-looking study for its manufacture and development by researchers, scientists, and professionals. This is the result of most individuals seeing a great contradiction between the work of an information system for moral capital and does not provide real values when measured, and its disclosure in financial reports is not distinguished by transparency.

Keywords: accounting, intellectual capital, intellectual capital accounting, information system

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Authors: Juthamath Komvongsa, Bancha Mahong, Kannika Phasai, Sukanya Luang, Jong-Seong Jeon, James Ketudat-Cairns

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Os9BGlu31 is a rice transglucosidase that transfers glucosyl moieties to various acceptors such as carboxylic acids and alcohols, including phenolic acids and flavonoids, in vitro. The role of Os9BGlu31 transglucosidase in rice plant metabolism has not been reported to date. Methanolic extracts of rice bran and flag leaves were found to contain substrates to which Os9BGlu31 could transfer glucose from 4-nitrophenyl β -D-glucopyranoside donor. The semi-purified substrate from rice bran was found to contain oleic acid and linoleic acid and the pure fatty acids were found to act as acceptor substrates for Os9BGlu31 transglucosidase to form 1-O-acyl glucose esters. Os9BGlu31 showed higher activity with oleic acid (18:1) and linoleic acid (18:2) than stearic acid (18:0), and had both higher kcat and higher Km for linoleic than oleic acid in the presence of 8 mM 4NPGlc donor. This transglucosidase reaction is reversible, Os9bglu31 knockout rice lines of flag leaves were found to have higher amounts of fatty acid glucose esters than wild type control lines, these data conclude that fatty acid glucose esters act as glucosyl donor substrates for Os9BGlu31 transglucosidase in rice.

Keywords: fatty acid, fatty acid glucose ester, transglucosidase, rice flag leaf, homologous knockout lines, tandam mass spectrometry

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Authors: Flora Elvistia Firdaus

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The chemical structure of soybean oils have to be chemically modified through its tryglyceride to attain resemblance properties with petrochemicals. Sulfur acid catalyst in peracetic acid co-reagent has good performance on modified soybean oil strucutures through its unsaturated fatty acid moiety to the desired hydroxyl functional groups. A series of screening reactions have indicated that the ratio of acetic/peroxide acid 1:7.25 (mol/mol) with temperature of 600°C for soy-epoxide synthesis are prevailed for up-scaling of bodied soybean into 10 and 20 folds from initials. A two-step process was conducted for the preparation of soy-polyol in designated temperatures.

Keywords: soybean, polyol, up-scaling, polyurethane

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Authors: Nur Sulihatimarsyila Abd Wafti, Harrison Lik Nang Lau, Nabilah Kamaliah Mustaffa, Nur Azreena Idris

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The use of biolubricant has gained its popularity over the last decade. Base stock produced using methyl ester and trimethylolethane (TME) can be potentially used for biolubricant production due to its biodegradability, non-toxicity and good thermal stability. The synthesis of biolubricant base stock e.g. triester (TE) via transesterification of palm methyl ester and TME in the presence of sodium methoxide as the catalyst was conducted. Factors influencing the reaction conditions were investigated including reaction time, temperature and pressure. The palm-based biolubricant base stock produced was analysed for its monoester (ME), diester (DE) and TE contents using gas chromatography as well as its lubricating properties such as viscosity, viscosity index, oxidation stability, and density. The resulting base stock containing 90 wt% TE was successfully synthesized.

Keywords: biolubricant, methyl ester, triester transesterification, lubricating properties

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Authors: Wen Po Cheng, Chen Zhao Feng, Ruey Fang Yu, Lin Jia Jun, Lin Ji Ye, Chen Yuan Wei

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Humic acid was used as the removal target for evaluating the coagulation efficiency in this study. When the coagulant ions mix with a humic acid solution, a Fluorescence quenching effect may be observed conditionally. This effect can be described by Stern-Volmer linear equation which can be used for quantifying the quenching value (Kq) of the Fluorescence quenching effect. In addition, a Complex-Formation Titration (CFT) theory was conducted and the result was used to explain the electron-neutralization capability of the coagulant (AlCl₃) at different pH. The results indicated that when pH of the ACl₃ solution was between 6 and 8, fluorescence quenching effect obviously occurred. The maximum Kq value was found to be 102,524 at pH 6. It means that the higher the Kq value is, the better complex reaction between a humic acid and aluminum salts will be. Through the Kq value study, the optimum pH can be quantified when the humic acid solution is coagulated with aluminum ions.

Keywords: humic acid, fluorescence quenching effect, complex reaction, titration

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Authors: Alan C. Lin, Ricky N. Joevan

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This paper focuses on developing a system to transfer mold base plates and standard parts faster during the stage of injection mold design. This system not only provides a way to compare the file version, but also it utilizes Siemens NX 10 to isolate the updated information into a single executable file (.dll), and then, the file can be transferred without the need of transferring the whole file. By this way, the system can help the user to download only necessary mold base plates and standard parts, and those parts downloaded are only the updated portions.

Keywords: CAD, injection molding, mold base, data retrieval

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Authors: Manirath Wongsim

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Information Quality (IQ) has become a critical, strategic issue in Accounting Information Systems (AIS) adoption. In order to implement AIS adoption successfully, it is important to consider the quality of information use throughout the adoption process, which seriously impacts the effectiveness of AIS adoption practice and the optimization of AIS adoption decisions. There is a growing need for research to provide insights into issues and solutions related to IQ in AIS adoption. The need for an integrated approach to improve IQ in AIS adoption, as well as the unique characteristics of accounting data, demands an AIS adoption specific IQ framework. This research aims to explore ways of managing information quality and AIS adoption to investigate the relationship between the IQ issues and AIS adoption process. This study has led to the development of a framework for understanding IQ management in AIS adoption. This research was done on 44 respondents as ten organisations from manufacturing firms in Thailand. The findings of the research’s empirical evidence suggest that IQ dimensions in AIS adoption to provide assistance in all process of decision making. This research provides empirical evidence that information quality of AIS adoption affect decision making and suggests that these variables should be considered in adopting AIS in order to improve the effectiveness of AIS.

Keywords: information quality, information quality dimensions, accounting information systems, accounting information system adoption

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Authors: Flavio A. F. Da Ponte, Jackson Q. Malveira, Monica C. G. Albuquerque

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In recent years a worldwide interest in renewable resources from the biomass has spurred the industry. In this work the chemical structure of oleic acid chains was modified by homogeneous and heterogeneous catalysis in order to produce esters. The homogeneous epoxidation was carried out at H2O2 to oleic acid unsaturation molar ratio of 20:1. The reaction temperature was 338 K and reaction time 16 h. Formic acid was used as catalyst. For heterogeneous catalysis reaction temperature was 343 K and reaction time 24 h. The esters production was carried out by heterogeneous catalysis of the epoxidized oleic acid and butanol using Mg/SBA-15 as catalyst. The resulting products were confirmed by NMR (1H and 13C) and FTIR spectroscopy. The products were characterized before and after each reaction. The catalysts were characterized by X-ray diffraction, X-ray fluorescence, thermogravimetric analysis (TGA) and BET surface areas. The results were satisfactory for the bioproducts formed.

Keywords: acid oleic, bioproduct, esters, epoxidation

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Authors: F. Adjel, S. Almi, D. Barkat

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The synergistic solvent extraction of cobalt (II) from 0.33 mol dm-3 Na2SO4 aqueous solutions with capric acid (HL) in the absence and presence of tri-n-octylphosphine oxide (TOPO) in chloroform at 25°C, has been studied. The extracted species when the capric acid compound was used alone, is CoL2(HL)2. In the presence of TOPO, a remarkable enhancement on the extraction of nickel (II) with 0.02 mol dm-3 capric acid was observed upon the addition of 0.0025 to 0.01 mol dm-3 TOPO in chloroform. From an synergistic extraction- equilibrium study, the synergistic enhancement was ascribed to the adduct formation CoL2(HL)2 n(TOPO). The TOPO-HL interaction strongly influences the synergistic extraction efficiency. The synergistic extraction stoichiometry of cobalt (II) with capric acid and TOPO is studied with the methods of slope analysis. The equilibrium constants were determined.

Keywords: solvent extraction, cobalt (II), capric acid, TOPO, synergism

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Authors: Francesca di Donato, Sara Trucco

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Green accounting is a growing topic of interest. Indeed, nowadays, most firms affect the environment; therefore, companies are seeking the best way to disclose environmental information. Furthermore, companies are increasingly committed to improving the environment, and the topic is gaining more importance to the public, governments, and policymakers. Green accounting is a type of accounting that considers environmental costs and their impact on the financial performance of firms. Thus, the motivation of the current research is to investigate the state-of-the-art literature on the relationship between green accounting and firm performance since the birth of the topic of green accounting and to investigate gaps in the literature that represent fruitful terrain for future research. In doing so, this study provides a bibliometric literature review of existing evidence related to the link between green accounting and firm performance since 2000. The search, based on the most relevant databases for scientific journals (which are Scopus, Emerald, Web of Science, Google Scholar, and Econlit), returned 1917 scientific articles. The articles were manually reviewed in order to identify only the relevant studies in the field by excluding articles with titles and abstracts out of scope. The final sample was composed of 107 articles. A content analysis was carried out on the final sample of articles; in doing so, a classification system has been proposed. Findings show the most relevant environmental costs and issues considered in previous studies and how green accounting may be linked to the financial and non-financial performance of a firm. The study also offers suggestions for future research in this domain. This study has several practical implications. Indeed, the topic of green accounting may be applied to different sectors and different types of companies. Therefore, this study may help managers to better understand the most relevant environmental information to disclose and how environmental issues may be managed to improve the performance of the firms. Moreover, the bibliometric literature review may be of interest to those stakeholders who are interested in the historical evolution of the topic.

Keywords: bibliometric literature review, firm performance, green accounting, literature review

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Authors: Malika Foudia, Larbi Zerroual

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The objective of this work is to improve the electrical proprieties of lead-acid battery with the addition of additives in electrolyte and in the cured plates before oxidation. The results showed that the addition of surfactant in sulfuric acid and 3% mineral additive in the cured plates change the morphology and the crystallite size of PAM after oxidation. The discharge capacity increases with the decrease of the crystallite size and the resistance of the active mass. This shows that the addition of mineral additive and the surfactant additive to the PAM, the electrical performance and the cycle life of lead- acid battery are significantly increases.

Keywords: lead-acid battery, additives, positive plate, impedance (EIS).

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Authors: F. Adjel, C. Bensmail, S. Almi, D. Barkat

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The synergistic solvent extraction of cobalt (II) from 0.33 mol dm^-3 Na2SO4 aqueous solutions with capric acid (HL) in the absence and presence of methyl isobutyl cétone (MIBK) in chloroform at 25°C, has been studied. The extracted species when the capric acid compound was used alone, is CoL2(HL)2. In the presence of MIBK, a remarkable enhancement on the extraction of nickel (II) with 0.02 mol dm^-3 capric acid was observed upon the addition of 0.0025 to 0.01 mol dm^-3 MIBK in chloroform. From a synergistic extraction-equilibrium study, the synergistic enhancement was ascribed to the adduct formation CoL2(HL)2 n(MIBK). The MIBK-HL interaction strongly influences the synergistic extraction efficiency. The synergistic extraction stoichiometry of cobalt (II) with capric acid and MIBK is studied with the methods of slope analysis. The equilibrium constants were determined.

Keywords: solvent extraction, cobalt (II), capric acid, MIBK, synergism

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Authors: Qasar Saleem

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The aim of this project was to synthesize and analyze Polylactic acid-grafted TiO2 nanocomposite. When dispersed at the nanoscale TiO2 can behave as see through transparent UV filters and thermomechanical materials. The synthesis plan involved three stages. First, dispersion of TiO2 white powder in water/ethanol solvent system. Second grafting TiO2 surface by oligomers of lactic acid aimed at changing its surface features. Third polymerization of lactic acid monomer with grafted TiO2 in the presence of anhydrous stannous chloride as a catalyst. Polylactic acid grafted-TiO2 nanocomposite was synthesized by melt polycondensation in situ of lactic acid onto titanium oxide (TiO2) nanoparticles surface. The product was characterized by TGA, DSC, FTIR, and UV analysis and degradation observation. An idea regarding bonds between the grafting polymer and surface modified titanium oxide nanoparticles. Characteristics peaks of Ti–carbonyl bond, the related intensities of the Fourier transmission absorption peaks of graft composite, the melt and decomposition behavior stages of Polylactic acid-grafted TiO2 nanocomposite convinced that oligomers of polylactic acid were chemically bonded on the surface of TiO2 nanoparticles. Through grafting polylactic acid, the Polylactic acid grafted -TiO2 sample shown good absorption in UV region and degradation behavior under normal atmospheric conditions. Regaining transparency of degraded white opaque Polylactic acid-grafted TiO2 nanocomposite on heating was another character. Polylactic acid-grafted TiO2 nanocomposite will be a potential candidate in future for biomedical, UV shielding and environment friendly material.

Keywords: condensation, nanocomposites, oligomers, polylactic

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Authors: U. A. Asli, H. Hamid, Z. A. Zakaria, A. N. Sadikin, R. Rasit

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This study investigated the effect of a dilute acid, lime and ammonia aqueous pretreatment on the fermentable sugars conversion from empty fruit bunch (EFB) biomass. The dilute acid treatment was carried out in an autoclave, at 121ºC with 4 % of sulphuric acid. In the lime pretreatment, 3 wt % of calcium hydroxide was used, whereas the third method was done by soaking EFB with 28 % ammonia solution. Then the EFB biomass was subjected to a two-stage-acid hydrolysis process. Subsequently, the hydrolysate was fermented by using instant baker’s yeast to produce bioethanol. The highest glucose yield was 890 mg/g of biomass, obtained from the sample which underwent lime pretreatment. The highest bioethanol yield of 6.1mg/g of glucose was achieved from acid pretreatment. This showed that the acid pretreatment gave the most fermentable sugars compared to the other two pretreatments.

Keywords: bioethanol, biomass, empty fruit bunch (EFB), fermentable sugars

Procedia PDF Downloads 572

Authors: Annelien A. Van Rooyen, Carol S. Binnekade, Deon Scott, Christina C. Shuttleworth

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Society expects professional accountants to uphold fundamental principles of professional competence, confidentiality, and ethical behavior. Their work needs to be trusted by the public, clients and other stakeholders. However, self-interest, intimidation and even ignorance could create conditions in which accounting practitioners and their staff may act contradictory to these principles. Similarly, plagiarism and cheating occur regularly at higher education institutions, where students claim ignorance of these actions and the accompanying consequences. Teaching students ethical skills in a distance-learning environment where interaction between students and instructors is limited is a challenge for academics. This also applies to instructors who teach accounting subjects to potential professional accountants. The researchers wanted to understand the concerns of accounting practitioners regarding recently qualified accounting students’ understanding of ethics and the resulting influence on their conduct. A mixed method approach was used to obtain feedback from numerous accounting practitioners in South Africa. The research questions focused mainly on ethical conduct in the workplace and the influence of social media on the behavior of graduates. The findings of the research suggested, inter alia, that accounting practitioners are of the opinion that the ethical conduct of graduates starts at home, but higher education institutions play a pivotal role in providing students with an understanding of ethics in the workplace, including the role of social media. The paper concludes with recommendations on how academics in higher education institutions need to address these challenges.

Keywords: accounting profession, distance learning, ethics, workplace

Procedia PDF Downloads 167

Authors: Wongsim Manirath

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In order to implement AIS adoption successfully, it is important to consider the quality of information management and understand Information Quality (IQ) factors influencing AIS adoption. This research aims to explore ways of managing AIS adoption to investigate the adoption of accounting information systems within organisations. The study has led to the development of a framework for understanding the AIS adoption process in an organisation. This research used qualitative, interpretive evidence. This framework was developed from case studies and by collecting qualitative data (interviews). This research has conducted 10 case studies to study how IQ is managed through the accounting information system adoption process. A special focus is placed on determining how organisation size influences the information quality practices. The finding is especially useful to SMEs as many SMEs have the desire to grow bigger. By better dealing with IQ issues, there could be a successful future.

Keywords: data quality, information quality, accounting information system, information management

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Authors: A. U. Adamu, Hamisu Abdu, A. A. Saidu

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The enzymatic synthesis of 3-O-β-D-glucopyranoside-betulinic acid using Novozyme-435 as a catalyst was studied. The effect of various parameters such as substrate molar ratio, reaction temperature, reaction time, re-used enzymes and amount of enzymes were investigated. The optimum rection conditions for the enzymatic glycosidation of betulinic acid in an organic solvent using Novozym-435 was found to be at 1:1.2 substrate molar ratio, 55oC, 24 h and 180 mg of enzymes with percentage conversion of 88.69 %.

Keywords: betulinic acid, glycosidation, novozyme-435, optimization

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Authors: M. Cortés, E. Vera, O. Rojas

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The research studies of the kinetics of the corrosion process that attacks concrete and occurs within sewerage systems agree on the amount of variables that interfere in the process. This study aims to check the impact of the pH levels of the corrosive environment and the concrete surface, the concentrations of chemical sulfuric acid, and in turn, measure the resistance of concrete to this attack under controlled laboratory conditions; it also aims to contribute to the development of further research related to the topic, in order to compare the impact of biogenic sulfuric acid and chemical sulfuric acid involvement on concrete structures, especially in scenarios such as sewerage systems.

Keywords: acid sulfuric, concrete, corrosion, biogenic

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Authors: Pradip Kumar Das

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As the entire world continues its rapid move towards industrialization, it has seriously threatened mankind’s ability to maintain an ecological balance. Geographical and natural forces have a significant influence on the location of industries. Industrialization is the foundation stone of the development of any country, while the unplanned industrialization and discharge of waste by industries is the cause of environmental pollution. There is growing degree of awareness and concern globally among nations about environmental degradation or pollution. Environmental resources endowed by the gift of nature and not manmade are invaluable natural resources of a country like India. Any developmental activity is directly related to natural and environmental resources. Economic development without environmental considerations brings about environmental crises and damages the quality of life of present, as well as future generation. As corporate sectors in the global market, especially in India, are becoming anxious about environmental degradation, naturally more and more emphasis will be ascribed to how environment-friendly the outcomes are. Maintaining accounts of such environmental and natural resources in the country has become more urgent. Moreover, international awareness and acceptance of the importance of environmental issues has motivated the development of a branch of accounting called “Environmental Accounting”. Environmental accounting attempts to detect and focus the resources consumed and the costs rendered by an industrial unit to the environment. For the sustainable development of mankind, a healthy environment is indispensable. Gradually, therefore, in many countries including India, environment matters are being given top most priority. Accounting and disclosure of environmental matters have been increasingly manifesting as an important dimension of corporate accounting and reporting practices. But, as conventional accounting deals with mainly non-living things, the formulation of valuation, and measurement and accounting techniques for incorporating environment-related matters in the corporate financial statement sometimes creates problems for the accountant. In the light of this situation, the conceptual analysis of the study is concerned with the rationale of environmental accounting on the economy and society as a whole, and focuses the failures of the traditional accounting system. A modest attempt has been made to throw light on the environmental awareness in developing nations like India and discuss the problems associated with the implementation of environmental accounting. The conceptual study also reflects that despite different anomalies, environmental accounting is becoming an increasing important aspect of the accounting agenda within the corporate sector in India. Lastly, a conclusion, along with recommendations, has been given to overcome the situation.

Keywords: environmental accounting, environmental degradation, environmental management, environmental resources

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Authors: Angela McCaskill

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Accounting graduates in most United States universities are not being adequately taught International Financial Reporting Standards (IFRS). As such they are not prepared with the knowledge and skills necessary to remain competitive in international businesses. One of the reasons behind the ill preparation is the lack of specific international accounting instruction available in the U.S. This paper explores the importance of IFRS education through the lenses of graduate accounting majors. The paper specifically explores graduate accounting major’s preparedness in IFRS based on their recent completion of a Master in Accountancy degree where IFRS had been integrated. The data for the study was collected via face-to face and telephone/Skype interviews and questionnaires. After the interview the participants also agreed to answer two supplementary questions. The participants were to determine the amounts that should be reported on the balance sheet under (1) IFRS and (2) U.S. GAAP. These questions intended to test their knowledge of both sets of standards. The sample consisted of on-line and brick and mortar university students enrolled in their graduate program during the period from spring semester 2016 to summer semester 2016. This study shows that a separate course should be devoted to teaching IFRS and convergence related issues. There is a direct correlation between the knowledge level of those students taking an IFRS course and the successful completion of the supplementary questions compared to those who only had IFRS instruction mixed into their U.S. GAAP based instruction. Students who took an international accounting course were better prepared for the IFRS conversion than those who did not have a separate course. Academically, universities need to take a deeper look into the needs of their students and do better at incorporating international standards in their curriculum.

Keywords: accounting education, global accounting standards, international accounting, IFRS and U.S. GAAP convergence, IFRS, U.S. GAAP

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Authors: Mthokozisi B. C. Simelane

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Despite the various efforts by governmental and non-governmental organizations aimed at eradicating the disease, malaria is said to kill a child every 30 seconds. Traditional healers use different concoctions prepared from medicinal plants to treat malaria. In the quest to bio-prospect plant-derived triterpenes for anti-malaria activity, we report here the in vivo antiplasmodial activity of ursolic acid acetate (ursolic acid isolated from dichloromethane extract of Mimusops caffra was chemically modified to its acetate derivative). The transdermal administration of ursolic acid acetate (UAA) dose dependently showed complete inhibition of the parasites’ growth at the highest concentration of 400 mg/kg after 15 days of Plasmodium berghei infection. UAA prevented the in vitro aggregation of MDH but did not prevent the expression of PfHsp 70 in E. coli XL1 blue cells. It, however, enhanced PfHsp70 ATPase activity with the specific activity of 65 units (amount of phosphate released 73.83 nmolPi/min.mg). Ursolic acid acetate prevented the formation of hemozoin (60 ± 0.02% at 6 mg/ml). The results suggest that Ursolic acid acetate possesses potential anti-malaria properties.

Keywords: Mimusops caffra, ursolic acid acetate, hemozoin, Malaria

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Authors: Yu-Han Tao, Hui-Qin Xu

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The present study aimed to explain the protective effect of Cornus officinalis characteristic components, under AGEs damage to HUVEC. After cultured HUVEC adhered, Cornus officinalis characteristic components such as loganin, morroniside, oleanolic acid, ursolic acid and aminoguanidine (positive control dug) hatched, after 1h the AGEs (200 mg/L) were added. After 24h, LDH, SOD, MDA, NO, ET, and AngⅡ, TGF-β, IL-1β, ROS in the supernatant were determined. The results showed the Cornus officinalis characteristic compounds could improve vitality of SOD, NO, reduce the MDA, ET, AngⅡ, TGF-β, IL-1β, ROS significantly when compared with the model groug. Loganin, oleanic acid, ursolic acid, had significant protective effect on AGEs injured HUVEC. As a conclusion, characteristic components in Cornus officinalis had a positive effect after HUVEC injured by AGEs.

Keywords: Cornus officinalis, morroniside, oganin, oleanolic acid, ursolic acid

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Authors: Ben Abderrahmane Ayoub El Fateh, Bnina Rachid

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A comprehensive comparison of antioxidant defenses in the dermis and epidermis and their response to exposure to ultraviolet (UV) irradiation has not previously been attempted. In this study, enzymic and non-enzymic antioxidants in epidermis and dermis of hairless mice were compared. Enzyme activities are presented both as units/gram of skin and units/milligram of protein; arguments are presented for the superiority of skin wet weight as a reference base. Catalase, glutathione peroxidase, and glutathione reductase (units/gram of skin) were higher in the epidermis than dermis by 49%, 86%, and 74%, respectively. Superoxide dismutase did not follow this pattern. Lipophilic antioxidants ( -tocopherol, ubiquinol 9, and ubiquinone 9) and hydrophilic antioxidants (ascorbic acid, dehydroascorbic acid, and glutathione) were 24–95% higher in the epidermis than in dermis. In contrast, oxidized glutathione was 60% lower in the epidermis than in dermis. Mice were irradiated with solar light to examine the response of these cutaneous layers to UV irradiation. After irradiation with 25 J/cm2 (UVA + UVB, from a solar simulator), 10 times the minimum erythemal dose, epidermal and dermal catalase and superoxide dismutase activities were greatly decreased. Tocopherol, ubiquinol 9, ubiquinone 9, ascorbic acid, dehydroascorbic acid, and reduced glutathione decreased in both epidermis and dermis by 26-93%. Oxidizedgiutathione showed a slight, non-significant increase. Because the reduction in total ascorbate and catalase was much more severe in the epidermis than dermis, it can be concluded that UV light is more damaging to the antioxidant defenses in the epidermis than in the dermis.

Keywords: antioxidant defenses, enzymic, epidermis, oxidizedgiutathione

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Authors: F. Adjel, S. Almi, D. Barkat

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The synergistic solvent extraction of nickel ion from 0.33 mol dm^-3 Na2SO4 aqueous solutions with capric acid (HL) in the absence and presence of Tri-n-octylphosphine oxide (TOPO) in chloroform at 25°C, has been studied. The extracted species when the capric acid compound was used alone, is NiL2 and NiL2(HL). In the presence of TOPO, a remarkable enhancement on the extraction of nickel (II) with 0.02 mol dm^-3 capric acid was observed upon the addition of 0.00125 and 0.0025 mol dm^-3 TOPO in chloroform. From a synergistic extraction- equilibrium study, the synergistic enhancement was ascribed to the adduct formation NiL2(TOPO) and NiL2(HL)(TOPO). The TOPO-HL interaction strongly influences the synergistic extraction efficiency. The synergistic extraction stoichiometry of nickel (II) with capric acid and TOPO is studied with the methods of slope analysis. The equilibrium constants were determined.

Keywords: solvent extraction, nickel(II), capric acid, TOPO, synergism

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Authors: Adil Tamimi

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Limestone powder is a natural material that is available in many parts of the world. In this research self-compacting concrete was designed and prepared using limestone powder. The resulted concrete was exposed to the hydrochloric acid solution and compared with reference concrete. Mechanical properties of both fresh and hardened concrete have been evaluated. Scanning Electron Microscopy “SEM” has been unitized to analyse the morphological development of the hydration products. In sulphuric acid solution, a large formation of gypsum was detected in both samples of self-compacting concrete and conventional concrete. The Higher amount of thaumasite and ettringite was also detected in the SCC sample. In hydrochloric acid solution, monochloroaluminate was detected.

Keywords: self-compacting concrete, mechanical properties, Scanning Electron Microscopy, acid solution

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Authors: Hellal Abdelkader, Chafaa Salah, Touafri Lasnouni

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A simple, efficient and general method has been developed for the high diastereoselective synthesis of diethyl α-aminophosphonates in water through “one-pot” three-component reaction of aromatic aldehydes, aminophenols and dialkyl phosphites in the presence of a low catalytic amount (10mol%) of phosphorous acid as highly stable catalyst is described.

Keywords: DFT, HOMO-LUMO, phosphonic acid, aminophenols

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Authors: Elyta Widyaningrum

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The LiDAR data acquisition has been recognizable as one of the fastest solution to provide the basis data for topographic base mapping in Indonesia. The challenges to accelerate the provision of large-scale topographic base maps as a development plan basis gives the opportunity to implement the automated scheme in the map production process. The one stop processing will also contribute to accelerate the map provision especially to conform with the Indonesian fundamental spatial data catalog derived from ISO 19110 and geospatial database integration. Thus, the automated LiDAR classification, DTM generation and feature extraction will be conducted in one GIS-software environment to form all layers of topographic base maps. The quality of automated topographic base map will be assessed and analyzed based on its completeness, correctness, contiguity, consistency and possible customization.

Keywords: automation, GIS environment, LiDAR processing, map quality

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Authors: N. Amraoui, D. Hammoutene

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We have performed a theoretical study using dispersion-corrected Density Functional Methods to evaluate a variety of artificial nucleobases as candidates for metal-mediated Hoogsteen-type base pairs. We focus on A-M-T Hoogsteen-type base pair with M=Co(II), Ru(I), Ni(I). All calculations are performed using (ADF 09) program. Metal-mediated Hoogsteen-type base pairs are studied as drug candidates, their geometry optimizations are performed at ZORA/TZ2P/BLYP-D level. The molecular geometries and different energies as total energies, coordination energies, Pauli interactions, orbital interactions and electrostatic energies are determined.

Keywords: chemistry, biology, density functional method, orbital interactions

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Authors: Kyung-Soon Choi, Ji-Young Hwang, Young-Hee Pyo

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Vinegars have been used as an alternative remedy for treating gout, but the scientific basis remains to be elucidated. In this study, acetic acid fermentation was applied for the first time to Monascus-fermented soybeans to examine its effect on the bioactive components together with the xanthine oxidase inhibitory (XOI) activity of the soy vinegar. The content of total phenols (0.47~0.97 mg gallic acid equivalents/mL) and flavonoids (0.18~0.39 mg quercetin equivallents/mL) were spectrophotometrically determined, and the content of organic acid (10.22~59.76 mg/mL) and isoflavones (6.79~7.46 mg/mL) were determined using HPLC-UV. The analytical method for ubiquinones (0.079~0.276 μg/mL) employed saponification before solvent extraction and quantification using LC-MS. Soy vinegar also showed significant XOI (95.3%) after 20 days of acetic acid fermentation at 30 °C. The results suggest that soy vinegar has potential as a novel medicinal food.

Keywords: acetic acid fermentation, bioactive component, soy vinegar, xanthine oxidase inhibitory activity

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Authors: Pascal Horni, Sandro Fuchs

Abstract:

In presence of increasing deficits and public debt among OECD countries, the debate on fiscal disciple and mechanisms to constrain public spending policy heated up and gave rise to the institutionalization of fiscal rules. Considering the notions from political economy literature and the therein advocated axiom of maximization of votes, introduction of institutional mechanisms and rules to govern public spending is likely to be coined by electoral motives. While there exists a series of research concerned with the rise of creative accounting in the presence fiscal rules, implementation of accrual government accounting and its impact on the biting of fiscal rules has to authors’ best knowledge never been explored. This paper serves the illumination of the connection between debt break mechanisms and the adoption of accrual public sector accounting standards such as the IPSAS in the interface of political economy in the Swiss context. By explicitly considering the technical accounting dimension, this paper develops an integrated conceptual view on well-established Public Financial Management (PFM) institutions and elaborates how their interdependencies can co-create value with regard to the contemporary challenge of fiscal sustainability. Derivation of this integrated view follows an explorative approach, taking into account expert interviews with director level staff from cantonal finance administrations and policy documents, as well as literature from both research areas – public sector accounting and political economy.

Keywords: accounting, fiscal rules, International Public Sector Accounting Standards (IPSAS), public financial management

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