Search results for: calcium silicate board
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1542

Search results for: calcium silicate board

1362 Automated Computer-Vision Analysis Pipeline of Calcium Imaging Neuronal Network Activity Data

Authors: David Oluigbo, Erik Hemberg, Nathan Shwatal, Wenqi Ding, Yin Yuan, Susanna Mierau

Abstract:

Introduction: Calcium imaging is an established technique in neuroscience research for detecting activity in neural networks. Bursts of action potentials in neurons lead to transient increases in intracellular calcium visualized with fluorescent indicators. Manual identification of cell bodies and their contours by experts typically takes 10-20 minutes per calcium imaging recording. Our aim, therefore, was to design an automated pipeline to facilitate and optimize calcium imaging data analysis. Our pipeline aims to accelerate cell body and contour identification and production of graphical representations reflecting changes in neuronal calcium-based fluorescence. Methods: We created a Python-based pipeline that uses OpenCV (a computer vision Python package) to accurately (1) detect neuron contours, (2) extract the mean fluorescence within the contour, and (3) identify transient changes in the fluorescence due to neuronal activity. The pipeline consisted of 3 Python scripts that could both be easily accessed through a Python Jupyter notebook. In total, we tested this pipeline on ten separate calcium imaging datasets from murine dissociate cortical cultures. We next compared our automated pipeline outputs with the outputs of manually labeled data for neuronal cell location and corresponding fluorescent times series generated by an expert neuroscientist. Results: Our results show that our automated pipeline efficiently pinpoints neuronal cell body location and neuronal contours and provides a graphical representation of neural network metrics accurately reflecting changes in neuronal calcium-based fluorescence. The pipeline detected the shape, area, and location of most neuronal cell body contours by using binary thresholding and grayscale image conversion to allow computer vision to better distinguish between cells and non-cells. Its results were also comparable to manually analyzed results but with significantly reduced result acquisition times of 2-5 minutes per recording versus 10-20 minutes per recording. Based on these findings, our next step is to precisely measure the specificity and sensitivity of the automated pipeline’s cell body and contour detection to extract more robust neural network metrics and dynamics. Conclusion: Our Python-based pipeline performed automated computer vision-based analysis of calcium image recordings from neuronal cell bodies in neuronal cell cultures. Our new goal is to improve cell body and contour detection to produce more robust, accurate neural network metrics and dynamic graphs.

Keywords: calcium imaging, computer vision, neural activity, neural networks

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1361 Analysis of Computer Science Papers Conducted by Board of Intermediate and Secondary Education at Secondary Level

Authors: Ameema Mahroof, Muhammad Saeed

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The purpose of this study was to analyze the papers of computer science conducted by Board of Intermediate and Secondary Education with reference to Bloom’s taxonomy. The present study has two parts. First, the analysis is done on the papers conducted by Board of Intermediate of Secondary Education on the basis of basic rules of item construction especially Bloom’s (1956). And the item analysis is done to improve the psychometric properties of a test. The sample included the question papers of computer science of higher secondary classes (XI-XII) for the years 2011 and 2012. For item analysis, the data was collected from 60 students through convenient sampling. Findings of the study revealed that in the papers by Board of intermediate and secondary education the maximum focus was on knowledge and understanding level and very less focus was on the application, analysis, and synthesis. Furthermore, the item analysis on the question paper reveals that item difficulty of most of the questions did not show a balanced paper, the items were either very difficult while most of the items were too easy (measuring knowledge and understanding abilities). Likewise, most of the items were not truly discriminating the high and low achievers; four items were even negatively discriminating. The researchers also analyzed the items of the paper through software Conquest. These results show that the papers conducted by Board of Intermediate and Secondary Education were not well constructed. It was recommended that paper setters should be trained in developing the question papers that can measure various cognitive abilities of students so that a good paper in computer science should assess all cognitive abilities of students.

Keywords: Bloom’s taxonomy, question paper, item analysis, cognitive domain, computer science

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1360 Photoluminescence of Barium and Lithium Silicate Glasses and Glass Ceramics Doped with Rare Earth Ions

Authors: Augustas Vaitkevicius, Mikhail Korjik, Eugene Tretyak, Ekaterina Trusova, Gintautas Tamulaitis

Abstract:

Silicate materials are widely used as luminescent materials in amorphous and crystalline phase. Lithium silicate glass is popular for making neutron sensitive scintillation glasses. Cerium-doped single crystalline silicates of rare earth elements and yttrium have been demonstrated to be good scintillation materials. Due to their high thermal and photo-stability, silicate glass ceramics are supposed to be suitable materials for producing light converters for high power white light emitting diodes. In this report, the influence of glass composition and crystallization on photoluminescence (PL) of different silicate glasses was studied. Barium (BaO-2SiO₂) and lithium (Li₂O-2SiO₂) glasses were under study. Cerium, dysprosium, erbium and europium ions as well as their combinations were used for doping. The influence of crystallization was studied after transforming the doped glasses into glass ceramics by heat treatment in the temperature range of 550-850 degrees Celsius for 1 hour. The study was carried out by comparing the photoluminescence (PL) spectra, spatial distributions of PL parameters and quantum efficiency in the samples under study. The PL spectra and spatial distributions of their parameters were obtained by using confocal PL microscopy. A WITec Alpha300 S confocal microscope coupled with an air cooled CCD camera was used. A CW laser diode emitting at 405 nm was exploited for excitation. The spatial resolution was in sub-micrometer domain in plane and ~1 micrometer perpendicularly to the sample surface. An integrating sphere with a xenon lamp coupled with a monochromator was used to measure the external quantum efficiency. All measurements were performed at room temperature. Chromatic properties of the light emission from the glasses and glass ceramics have been evaluated. We observed that the quantum efficiency of the glass ceramics is higher than that of the corresponding glass. The investigation of spatial distributions of PL parameters revealed that heat treatment of the glasses leads to a decrease in sample homogeneity. In the case of BaO-2SiO₂: Eu, 10 micrometer long needle-like objects are formed, when transforming the glass into glass ceramics. The comparison of PL spectra from within and outside the needle-like structure reveals that the ratio between intensities of PL bands associated with Eu²⁺ and Eu³⁺ ions is larger in the bright needle-like structures. This indicates a higher degree of crystallinity in the needle-like objects. We observed that the spectral positions of the PL bands are the same in the background and the needle-like areas, indicating that heat treatment imposes no significant change to the valence state of the europium ions. The evaluation of chromatic properties confirms applicability of the glasses under study for fabrication of white light sources with high thermal stability. The ability to combine barium and lithium glass matrixes and doping by Eu, Ce, Dy, and Tb enables optimization of chromatic properties.

Keywords: glass ceramics, luminescence, phosphor, silicate

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1359 Effect of Amlodipine on Dichlorvos-Induced Seizure in Mice

Authors: Omid Ghollipoor Bashiri, Farzam Hatefi

Abstract:

Dichlorvos a synthetic organophosphate poisons are used as insecticide. These toxins can be used insecticides in agriculture and medicine for destruction and/or eradication of ectoparasites of animals. Studies have shown that Dichlorvos creation seizure effects in different animals. Amlodipine, dihydropyridine calcium channel blockers, widely used for treatment of cardiovascular diseases. Studies have shown that the calcium channel blockers are anticonvulsant effects in different animal models. The aim of this study was to determine the effect of Amlodipine on Dichlorvos-induced seizures in mice. In this experiment, the animals were received different doses of Amlodipine (2.5, 5, 10, 20 and 40 mg/ kg b.wt.) intraperitoneally 30 min before intraperitoneal injection of Dichlorvos (50 mg/kg b.wt). After Dichlorvos injection, clonic and tonic seizures, and finally was the fate was investigated. Results showed that Amlodipine dose-dependently reduced the severity of Dichlorvos-induced seizures, so that Amlodipine at a dose of 5mg (The lowest, p<0.05) and 40 mg/kg b.wt. (The highest, p<0.001) which had anticonvulsant effects. The anticonvulsant activity of Amlodipine suggests that possibly due to the antagonistic effect on voltage-dependent calcium channel.

Keywords: dichlorvos, amlodipine, seizures, mice

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1358 Effect pH on Chemical and Physical Properties of Iranian Fetta Cheese

Authors: M. Dezyani, R. Ezzati, H. Mirzaei

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The objectives of this study were to determine the effect of pH on chemical, structural, and functional properties of Fetta cheese, and to relate changes in structure to changes in cheese unctionality. Fetta cheese was obtained from a cheese-production facility and stored at 4°C. Ten days after manufacture, the cheese was cut into blocks that were vacuum-packaged and stored for 4 d at 4°C. Cheese blocks were then high-pressure injected one, three, or five times with a 20% (wt/wt) glucono-δ-lactone solution. Successive injections were performed 24 h apart. Cheese blocks were then analyzed after 40 d of storage at 4°C. Acidulant injection decreased cheese pH from 5.3 in the uninjected cheese to 4.7 after five injections. Decreased pH increased the content of soluble calcium and slightly decreased the total calcium content of cheese. At the highest level, injection of acidulant promoted syneresis. Thus, after five injections, the moisture content of cheese decreased from 34 to 31%, which esulted in decreased cheese weight. Lowered cheese pH, 4.7 compared with 5.3, also resulted in contraction of the protein matrix. Acidulant injection decreased cheese hardness and cohesiveness, and the cheese became more crumbly.

Keywords: calcium, high-pressure injection, protein matrix, syneresis

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1357 Synthesis of Tricalcium Phosphate Substituted with Magnesium Ions for Bone Regeneration

Authors: Andreia Cucuruz, Cristina Daniela Ghitulica, Georgeta Voicu, Cristina Busuioc

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Ceramics based on calcium phosphates have lately increased attention for tissue engineering because they can be used as substitute bones or for bone regeneration since they mimic very well the nanostructure of tough bone tissue, but also because of other advantages such as a very good biocompatibility and osseointegration. This study aims the preparation and characterization of ceramic materials on the basis of TCP (Ca₃(PO₄)₂), within which calcium ions are substituted by magnesium ions (Mg²⁺) in order to improve the regenerative properties of these materials. TCP-Mg material was synthesized by chemical precipitation method using calcium oxide (CaO) and phosphoric acid (H₃PO₄) as precursors. The objective was to obtain powders with different concentrations of Mg in order to analyze the effect of magnesium ions on the physicochemical properties of phosphate ceramics and in vitro degradation in simulated biological fluid (SBF). Ceramic powders were characterized in vitro but also from the compositional and microstructural point of view. TCP_Mg powders were prepared through wet chemical method from calcium oxide (CaO), magnesium oxide nanopowder (MgO < 50 nm particle size (BET) Sigma Aldrich), phosphoric acid (H₃PO₄ - 85 wt.% in H₂O, 99.99% trace metals basis - Sigma Aldrich). In order to determine the quantities of raw materials, calculations were performed to obtain HAp with Ca/P ratio of 1.5.

Keywords: bone regeneration, magnesium substitution, tricalcium phosphate, tissue engineering

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1356 Analysis of Sulphur-Oxidizing Bacteria Attack on Concrete Based on Waste Materials

Authors: A. Eštoková, M. Kovalčíková, A. Luptáková, A. Sičáková, M. Ondová

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Concrete durability as an important engineering property of concrete, determining the service life of concrete structures very significantly, can be threatened and even lost due to the interactions of concrete with external environment. Bio-corrosion process caused by presence and activities of microorganisms producing sulphuric acid is a special type of sulphate deterioration of concrete materials. The effects of sulphur-oxidizing bacteria Acidithiobacillus thiooxidans on various concrete samples, based on silica fume and zeolite, were investigated in laboratory during 180 days. A laboratory study was conducted to compare the performance of concrete samples in terms of the concrete deterioration influenced by the leaching of calcium and silicon compounds from the cement matrix. The changes in the elemental concentrations of calcium and silicon in both solid samples and liquid leachates were measured by using X – ray fluorescence method. Experimental studies confirmed the silica fume based concrete samples were found out to have the best performance in terms of both silicon and calcium ions leaching.

Keywords: biocorrosion, concrete, leaching, bacteria

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1355 A Research on Determining the Viability of a Job Board Website for Refugees in Kenya

Authors: Prince Mugoya, Collins Oduor Ondiek, Patrick Kanyi Wamuyu

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Refugee Job Board Website is a web-based application that provides a platform for organizations to post jobs specifically for refugees. Organizations upload job opportunities and refugees can view them on the website. The website also allows refugees to input their skills and qualifications. The methodology used to develop this system is a waterfall (traditional) methodology. Software development tools include Brackets which will be used to code the website and PhpMyAdmin to store all the data in a database.

Keywords: information technology, refugee, skills, utilization, economy, jobs

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1354 Distribution of Laurencia caspica, Enteromorpha intestinalis and Cladophora glomerata along the Southern Parts of the Caspian Sea and Their Relation with Environmental Factors

Authors: Neda Mehdipour, Mohammad Hasan Gerami, Reza Rahnama, Ali Hamzehpour, Hanieh Nemati

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Laurencia caspica (red macroalgae) Enteromorpha intestinalis and Cladophora glomerata (green macroalgae) are three major macroalgae that grow along the southern coasts of the Caspian Sea. We investigated spatial and temporal variation of these three macroalgal species on hard substrates and their relation with environmental factors in 2014. Sampling was done seasonally from spring to winter 2014 from eight sites. Results indicated that of these three species had heterogeneity distribution along southern parts of the Caspian Sea. In addition, C. glomerata was dominant taxa in all stations and had maximum contribution in dissimilarities between sampling sites. According to BIO-ENV salinity, pH and Silicate were the best subset variables for explaining changes in the abundance over time of the hard-substrates macroalgae fauna under study. However, the position of species in Redundancy Analysis (RDA) plot revealed that L. caspica associated with temperature, E. intestinalis with pH and C. glomerata associated with phosphate and silicate.

Keywords: macroalgae, distribution, environmental factors, Caspian Sea

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1353 Agronomic Test to Determine the Efficiency of Hydrothermally Treated Alkaline Igneous Rocks and Their Potassium Fertilizing Capacity

Authors: Aaron Herve Mbwe Mbissik, Lotfi Khiari, Otmane Raji, Abdellatif Elghali, Abdelkarim Lajili, Muhammad Ouabid, Martin Jemo, Jean-Louis Bodinier

Abstract:

Potassium (K) is an essential macronutrient for plant growth, helping to regulate several physiological and metabolic processes. Evaporite-related potash salts, mainly sylvite minerals (K chloride or KCl), are the principal source of K for the fertilizer industry. However, due to the high potash-supply risk associated with its considerable price fluctuations and uneven geographic distribution for most agriculture-based developing countries, the development of alternative sources of fertilizer K is imperative to maintain adequate crop yield, reduce yield gaps, and food security. Alkaline Igneous rocks containing significant K-rich silicate minerals such as K feldspar are increasingly seen as the best alternative available. However, these rocks may require to be hydrothermally treatment to enhance the release of potassium. In this study, we evaluate the fertilizing capacity of raw and hydrothermally treated K-bearing silicate rocks from different areas in Morocco. The effectiveness of rock powders was tested in a greenhouse experiment using ryegrass (Lolium multiflorum) by comparing them to a control (no K added) and to a conventional fertilizer (muriate of potash: MOP or KCl). The trial was conducted in a randomized complete block design with three replications, and plants were grown on K-depleted soils for three growing cycles. To achieve our objective, in addition to the analysis of the muriate response curve and the different biomasses, we also examined three necessary coefficients, namely: the K uptake, then apparent K recovery (AKR), and the relative K efficiency (RKE). The results showed that based on the optimum economic rate of MOP (230 kg.K.ha⁻¹) and the optimum yield (44 000 kg.K.ha⁻¹), the efficiency of K silicate rocks was as high as that of MOP. Although the plants took up only half of the K supplied by the powdered rock, the hydrothermal material was found to be satisfactory, with a biomass value reaching the optimum economic limit until the second crop cycle. In comparison, the AKR of the MOP (98.6%) and its RKE in the 1st cycle were higher than our materials: 39% and 38%, respectively. Therefore, the raw and hydrothermal materials mixture could be an appropriate solution for long-term agronomic use based on the obtained results.

Keywords: K-uptake, AKR, RKE, K-bearing silicate rock, MOP

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1352 Calcium Uptake and Yield of Pleurotus ostreatus Cultivated in Rice Straw-Based Substrate Enriched with Natural Sources

Authors: Arianne V. Julian, Michael R. Umagat, Renato G. Reyes

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Pleurotus ostreatus, which is one of the most widely cultivated mushrooms, is an excellent source of protein and other minerals but inherently contains low calcium level. Calcium plays several vital functions in human health; therefore, adequate daily intake is necessary. Supplementation of growth substrate is a significant approach in mushroom production to improve nutritional content and yield. This study focused on the influence of varying concentrations of Ca supplementation derived from natural sources including agricultural lime, eggshell and oyster shell in rice straw-based formulation for the production of P. ostreatus. The effect of Ca supplementation on the total yield and Ca content were obtained. Results revealed that these natural sources increased both the yield and Ca of P. ostreatus. Mushroom grown in substrate with 8-10% agricultural lime and 6% eggshell powder produced the highest yields while using oyster shell powder did not vary with the control. Meanwhile, substrate supplementation using agricultural lime and eggshell powder in all concentrations have increased Ca in fruiting bodies. However, Ca was not absorbed in the oyster shell powder-supplemented substrate. These findings imply the potential of agricultural lime and eggshell powder in the production of Ca-enriched mushrooms resulting in higher yield.

Keywords: calcium fortification, mushroom production, natural sources, Pleurotus ostreatus

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1351 Causes of Pokir in the Budgeting Process: Case Study in the Province of Jakarta, Indonesia

Authors: Tri Nopiyanto, Rahardhyani Dwiannisa, Arief Ismaryanto

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One main issue for a certain region in order to achieve development is if the government that consists of the executive, legislative and judicial board are able to work together. However, there are certain conditions that these boards are the sources of conflict, especially between the executive and legislative board. One of the example of the conflict is between the Local Government and Legislative Board (DPRD) in the Province of Jakarta in 2015. The cause of this conflict is because of the occurrence of pokir (pokok pikiran or ideas of budgeting). Pokir is driven by a budgeting plan that is arranged by DPRD that is supposed to be sourced from the aspiration of the people and delivered 5 months before the legalization of Local Government Budget (APBD), but the current condition in Jakarta is that pokir is a project by DPRD members itself and delivered just 3 days before the legalization in order to facilitate the interests of the members of the legislative. This paper discusses how pokir happens and what factors caused it. This paper uses political budgeting theory by Andy Norton and Diane Elson to analyze the issue. The method used in this paper is qualitative to collect the data and solve the problem of this research. The methods involved are in depth interview, experimental questionnaire, and literature studies. Results of this research are that Pokir occurs because of the distribution of power among DPRD members, between parties, executive, and legislative board. Beside that, Pokir also occurs because of the lack of the people’s participation in budgeting process and monitoring. Other than that, this paper also found that pokir also happens because of the budgeting system that is not able to provide a clean budgeting process, so it enables the creation of certain slots to add pokir into the budgets. Pokir also affects the development of Jakarta that goes through stagnation. This research recommends the implementation of e-budgeting to prevent the occurrence of pokir itself in the Province of Jakarta.

Keywords: legislative and executive board, Jakarta, political budgeting, Pokir

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1350 Chemical Amelioration of Expansive Soils

Authors: B. R. Phanikumar, Sana Suri

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Expansive soils swell when they absorb water and shrink when water evaporates from them. Hence, lightly loaded civil engineering structures found in these soils are subjected to severe distress. Therefore, there is a need to ameliorate or improve these swelling soils through some innovative methods. This paper discusses chemical stabilisation of expansive soils, a technique in which chemical reagents such as lime and calcium chloride are added to expansive soils to reduce the volumetric changes occurring in expansive soils and also to improve their engineering behaviour.

Keywords: expansive soils, swelling, shrinkage, amelioration, lime, calcium chloride

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1349 Early Stage Hydration of Wollastonite: Kinetic Aspects of the Metal-Proton Exchange Reaction

Authors: Nicolas Giraudo, Peter Thissen

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In this paper we bring up new aspects of the metal proton exchange reaction (MPER, also called early stage hydration): (1) its dependence of the number of protons consumed by the preferential exchanged cations on the pH value applied at the water/wollastonite interface and (2) strong anisotropic characteristics detected in atomic force microscopy (AFM) and low energy ion scattering spectroscopy measurements (LEIS). First we apply density functional theory (DFT) calculations to compare the kinetics of the reaction on different wollastonite surfaces, and combine it with ab initio thermodynamics to set up a model describing (1) the release of Ca in exchange with H coming from the water/wollastonite interface, (2) the dependence of the MPER on the chemical potential of protons. In the second part of the paper we carried out in-situ AFM and inductive coupled plasma atomic emission spectroscopy (ICP-OES) measurements in order to evaluate the predicted values. While a good agreement is found in the basic and neutral regime (pH values from 14-4), an increasing mismatch appears in the acidic regime (pH value lower 4). This is finally explained by non-equilibrium etching, dominating over the MPER in the very acidic regime.

Keywords: anisotropy, calcium silicate, cement, density functional theory, hydration

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1348 The Characteristics of the Chairman of Board of Directors That Are Associated with Better Levels of Performance

Authors: Abilio Pires Zacarias

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Analyzing company boards of directors is a relevant and timely topic. As the representative of shareholders, the board is the most senior management body of this type of company. Therefore, ascertaining the best kind of candidates to nominate, namely the most appropriate characteristics for leading the board to achieve better levels of performance, is certainly of great interest. The companies selected for this study were the 1,000 largest non-financial companies and the 100 largest financial companies in Portugal according to the Instituto Nacional de Estatística for 2010. The information stemmed from a questionnaire addressed to the person in charge of daily company management and then processed through STATA 17 with the multivariate analysis of variables - MANOVA. The study may correspondingly report that the vast majority of boards in the sample operate a dual leadership structure. By in terms of its prevalence, unitary leadership represents only a minority. Agency theory and stewardship theory postulate different characteristics for the ideal chairman but neither receive confirmation from our results. On the other hand, our findings do validate the behavioral theory of firms (BToF), concluding that experience is associated with organizational performance. This study is also relevant due to its analysis of companies not listed on the financial markets not only because of their weighting in the economy but also because they remain only very poorly studied in this field and thus also correspondingly contributing to deepening the literature.

Keywords: agency theory, behavioral theory of the firm, board of directors, corporate governance, stewardship theory

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1347 A Cross-Sectional Study on Board Certified Pharmacists in Arab Countries 2018 Update

Authors: Mohamed Anwar Hammad, Khaled Mohamed Al Akhali, Yasmin Elsobky

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Board certification is a voluntary process that confirms a pharmacist's capability, competency, education, skills, and proficiency beyond what is essential for licensure. This analysis was intended to investigate the prevalence of board-certified pharmacists in the Arab countries and compare the Board of Pharmacy Specialties (BPS) between Egypt, Saudi Arabia, and Canada. A cross-sectional study was conducted. The data were mined from the BPS website. Data were managed by IBM SPSS Statistics 23.0 and presented as descriptive statistics. Of 36918 Board certified pharmacists (BCPs) until February 2018, only 4038 (10.9%) were from the outside United States of America. From 4038 BCPs, about 1782 (44.1%) were from Arab nations. Egypt has the top prevalence of the BPS among the Arab countries 937 (52.6%) BCPs. However, the Kingdom of Saudi Arabia comes in the second position 442 (24.8%). Pharmacotherapy (BCPS), nutrition support pharmacy (BCNSP), critical care pharmacy (BCCCP) and oncology pharmacy (BCOP) are the highest specialties by 1474 (82.7%), 114 (6.4%), 61 (3.42%) and 60 (3.37%) respectively, while, infectious diseases pharmacy (AQID), cardiology pharmacy (AQCD) and nuclear pharmacy (BCNP) are the lowest prevalence of specialties by 7 (0.4%), 6 (0.3%) and 1 (0.06%) respectively. Added qualifications were canceled and became a new specialty in BPS as the rest of the specialties. Both infectious diseases and cardiology specialties exams are not conducted yet all over the world from the beginning of 2018. Egypt has the second prevalence 937 (2.54%), before Canada 920 (2.49%) and after United States of America 32880 (89.06%) in the worldwide in terms of BCPs. In conclusion the BCPS is the uppermost specialty; however, there is still a need for all the other specialties. In a short period, BCCCP jumped to the third position. Cardiology and infectious disease will be new specialties. Egyptian pharmacists are in the top of Arab countries, and 2nd in worldwide BCPs.

Keywords: AQCD, AQID, Arab countries, BCACP, BCCCP, BCGP, BCNP, BCNSP, BCOP, BCPPS, BCPS, BCPP, Board of Pharmacy Specialties (BPS), Canada, Egypt, Saudi Arabia, USA

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1346 The Impact of Corporate Governance Mechanisms on Earnings Management Practices: Evidence from Jordan

Authors: Lara Al-Haddad, Mark Whittington

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This paper aims to examine the impact of two influential internal corporate governance mechanisms, namely board characteristics and ownership structure on the use of real activities-based and accrual-based earnings management by Jordanian public firms. Using panel data from Jordanian public firms after the introduction of the Jordanian Corporate Governance Code (JCGC) in 2009, the study finds both institutional ownership and managerial ownership constrain the use of real and accrual earnings manipulations. On the other side, both independent directors and largest shareholders are found to exaggerate the incidence of using real and accrual earnings management. The study also examines the trade-off between real and accrual earnings management and found that Jordanian firms use a combination of real and accrual-based earnings management to obtain the greatest effect on earnings reporting strategies. For the purpose of this study, three types of real earnings management are considered: sales manipulation, overproduction, and the abnormal reduction of discretionary expenditures. The abnormal discretionary accrual is considered for accruals management. While for the internal corporate governance mechanisms; board characteristics are examined by using board independence, board size, and CEO-duality; and ownership structure is examined by using managerial ownership, institutional ownership, foreign ownership and largest shareholder ownership. To the best knowledge of the researchers, this study is the first to examine the relationship between board characteristics and real earnings management in Jordan. Further, it is the first to examine the relationship between corporate governance mechanisms and discretionary accruals after the introduction of the Jordanian Corporate Governance Code in 2009. Thus, the findings of this study have important policy implications for policymakers, regulators, standard setters, audit professional, and investors in their attempts to constrain the practice of earnings management, whether real or accrual, and to improve the financial reporting quality in Jordan.

Keywords: board characteristics, Jordan, ownership structure, real earnings management

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1345 Determination of Mineral Elements in Some Coarse Grains Used as Staple Food in Kano, Nigeria

Authors: M. I. Mohammed, U. M. Ahmad

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Analyses of mineral elements were carried out on some coarse grains used as staple food in Kano. The levels of Magnesium, Calcium, Manganese, Iron, Copper and Zinc were determined using atomic absorption spectrophotometer (AAS), and that of Sodium and Potassium were obtained using flame photometer (FES). The result of the study shows that the mean results of the mineral elements ranged from 62.50±0.55 - 84.82±0.74mg/kg sodium, 73.33±0.35 - 317±0.10mg/kg magnesium, 89.22±0.26 - 193.33±0.19mg/kg potassium, 70.00±0.52 - 186.67±0.29mg/kg calcium, 1.00±0.11 - 20.50±1.30mg/kg manganese, 25.00±0.11 - 80.50±0.36mg/kg iron. 4.00±0.08 - 13.00±0.24mg/kg copper and 15.00±0.34 - 50.50±0.24 zinc. There was significant difference (p < 0.05) in levels of sodium, potassium and calcium whereas no significant difference (p > 0.05) occurs in levels of magnesium, manganese, copper and zinc. In comparison with Recommended Daily Allowances of essential and trace metals set by international standard organizations, the coarse grains analysed in this work contribute little to the provision of essential and trace elements requirements.

Keywords: mineral elements, coarse grains, staple food, Kano, Nigeria

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1344 Corporate Governance and Firm Performance: Empirical Evidence from India

Authors: G. C. Surya Bahadur, Ranjana Kothari

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The paper attempts to analyze linkages between corporate governance and firm performance in India. The study employs a panel data of 50 Nifty companies from 2008 to 2012. Using LSDV panel data model and 2SLS model the study reveals that that good corporate governance practices adopted by companies is positively related with financial performance. Board independence, number of board committees and executive compensation are found to have positive relationship while ownership by promoters and financial leverage have negative relationship with performance. There is existence of bi-directional relationship between corporate governance and financial performance. Companies with sound financial performance are more likely to conform to corporate governance norms and standards and implement sound corporate governance system. The findings indicate that companies can enhance business performance and sustainability by embracing sound corporate governance practices.

Keywords: board structure, corporate governance, executive compensation, ownership structure

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1343 Calcium Complexing Properties of Isosaccharinate Ion in Highly Alkaline Environment

Authors: Csilla Dudás, Éva Böszörményi, Bence Kutus, István Pálinkó, Pál Sipos

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In this study the behavior of alpha-D-isosaccharinate (2-hydroxymethyl-3-deoxy-D-erythro-pentonate, ISA−) in alkaline medium in the presence of calcium was studied. At first the Ca–ISA system was studied by Ca-ion selective electrode (Ca-ISE) in neutral medium at T = 25 °C and I = 1 M NaCl to determine the formation constant of the CaISA+ monocomplex, which was found to be logK = 1.01 ± 0.01 for the reaction of Ca2+ + ISA– = CaISA+. In alkaline medium pH potentiometric titrations were carried out to determine the composition and stability constant of the complex(es) formed. It was found that in these systems above pH = 12.5 the predominant species is the CaISAOH complex. Its formation constant was found to be logK = 3.04 ± 0.05 for the reaction of Ca2+ + ISA– + H2O = CaISAOH + H+ at T = 25 °C and I = 1 M NaCl. Solubility measurements resulted in data consistent with those of the potentiometric titrations. Temperature dependent NMR spectra showed that the slow exchange range between the complex and the free ligand is below 5 °C. It was also showed that ISA– acts as a multidentate ligand forming macrochelate Ca-complexes. The structure of the complexes was determined by using ab initio quantum chemical calculations.

Keywords: Ca-ISE potentiometry, calcium complexes, isosaccharinate ion, NMR spectroscopy, pH potentiometry

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1342 Effect of Curing Temperature on Unconfined Compression Strength of Bagasse Ash-Calcium Carbide Residue Treated Organic Clay

Authors: John Trihatmoko, Luky Handoko

Abstract:

A series of experimental program was undertaken to study the effect of curing temperature on the unconfined compression strength of bagasse ash (BA) - calcium carbide residue (CCR) stabilized organic clay (OC). A preliminary experiment was performed to get the physical properties of OC, and to get the optimum water content (OMC), the standard compaction test was done. The stabilizing agents used in this research was (40% BA + 60% CCR) . Then to obtain the best binder proportion, unconfined compression test was undertaken for OC + 3, 6, 9, 12 and 15% of binder with 7, 14, 21, 28 and 56 days curing period. The best quantity of the binder was found on 9%. Finally, to study the effect of curing temperature, the unconfined compression test was performed on OC + 9% binder with 7, 14, 21, 28 and 56 days curing time with 20O, 25O, 30O, 40O, and 50O C curing temperature. The result indicates that unconfined compression strength (UCS) of treated OC improve according to the increase of curing temperature at the same curing time. The improvement of UCS is probably due to the degree of cementation and pozzolanic reactions.

Keywords: curing temperature, organic clay, bagasse ash, calcium carbide residue, unconfined compression strength

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1341 Technical and Economic Potential of Partial Electrification of Railway Lines

Authors: Rafael Martins Manzano Silva, Jean-Francois Tremong

Abstract:

Electrification of railway lines allows to increase speed, power, capacity and energetic efficiency of rolling stocks. However, this process of electrification is complex and costly. An electrification project is not just about design of catenary. It also includes installation of structures around electrification, as substation installation, electrical isolation, signalling, telecommunication and civil engineering structures. France has more than 30,000 km of railways, whose only 53% are electrified. The others 47% of railways use diesel locomotive and represent only 10% of the circulation (tons.km). For this reason, a new type of electrification, less expensive than the usual, is requested to enable the modernization of these railways. One solution could be the use of hybrids trains. This technology opens up new opportunities for less expensive infrastructure development such as the partial electrification of railway lines. In a partially electrified railway, the power supply of theses hybrid trains could be made either by the catenary or by the on-board energy storage system (ESS). Thus, the on-board ESS would feed the energetic needs of the train along the non-electrified zones while in electrified zones, the catenary would feed the train and recharge the on-board ESS. This paper’s objective deals with the technical and economic potential identification of partial electrification of railway lines. This study provides different scenarios of electrification by replacing the most expensive places to electrify using on-board ESS. The target is to reduce the cost of new electrification projects, i.e. reduce the cost of electrification infrastructures while not increasing the cost of rolling stocks. In this study, scenarios are constructed in function of the electrification’s cost of each structure. The electrification’s cost varies considerably because of the installation of catenary support in tunnels, bridges and viaducts is much more expensive than in others zones of the railway. These scenarios will be used to describe the power supply system and to choose between the catenary and the on-board energy storage depending on the position of the train on the railway. To identify the influence of each partial electrification scenario in the sizing of the on-board ESS, a model of the railway line and of the rolling stock is developed for a real case. This real case concerns a railway line located in the south of France. The energy consumption and the power demanded at each point of the line for each power supply (catenary or on-board ESS) are provided at the end of the simulation. Finally, the cost of a partial electrification is obtained by adding the civil engineering costs of the zones to be electrified plus the cost of the on-board ESS. The study of the technical and economic potential ends with the identification of the most economically interesting scenario of electrification.

Keywords: electrification, hybrid, railway, storage

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1340 The Influence of Sulfate and Magnesium Ions on the Growth Kinetics of CaCO3

Authors: Kotbia Labiod, Mohamed Mouldi Tlili

Abstract:

The presence of different mineral salts in natural waters may precipitate and form hard deposits in water distribution systems. In this respect, we have developed numerous works on scaling by Algerian water with a very high hardness of 102 °F. The aim of our work is to study the influence of water dynamics and its composition on mineral salts on the precipitation of calcium carbonate (CaCO3). To achieve this objective, we have adopted two precipitation techniques based on controlled degassing of dissolved CO2. This study will identify the causes and provide answers to this complex phenomenon.

Keywords: calcium carbonate, controlled degassing, precipitation, scaling

Procedia PDF Downloads 193
1339 Effects of Audit Quality and Corporate Governance on Earnings Management of Quoted Deposit Money Banks in Nigeria

Authors: Joel S. Akintayo, Ramat T. Salman

Abstract:

The stakeholders’ pressure on corporate managers to maintain firm’s profitability has created economic incentives for management to engage in earnings management practices. Therefore, this study examines the effects of audit quality and corporate governance on earnings management of quoted deposit money banks (DMBs) in Nigeria. This study specifically investigates the influence of audit tenure, audit fee, board independence, and board size on earnings management of DMBs. Explanatory research design was employed in carrying out the study while secondary data were sourced from the annual reports and accounts of all the 15 quoted DMBs in Nigerian Stock Exchange as at December 31, 2015 for a period of 10 years covering from 2006 to 2015. The data obtained for the study were analyzed using panel regression analysis approach. The findings reveal that board independence has a negative significant effect on earnings management at a 5% level of significance (p=0.002), while audit fee has a positive significant effect on earnings management at a 5% level of significance (p=0.013) and audit tenure has a negative significant effect on earnings management of DMBs at a 5% level of significance (p=0.003). Surprisingly, board size was statistically not significant at a 5% level of significance (p=0.086). The study concludes that high audit quality and sound corporate governance could improve the earnings quality of DMBs. Hence, the study recommends that the authorities saddled with the responsibility of banking supervision in Nigeria such the Securities and Exchange Commission (SEC) and CBN to advise the National Assembly in Nigeria to pass into law the three years professional requirement for audit tenure.

Keywords: audit quality, audit tenure, audit fee, board independence, corporate governance, earnings management

Procedia PDF Downloads 153
1338 A Model of Foam Density Prediction for Expanded Perlite Composites

Authors: M. Arifuzzaman, H. S. Kim

Abstract:

Multiple sets of variables associated with expanded perlite particle consolidation in foam manufacturing were analyzed to develop a model for predicting perlite foam density. The consolidation of perlite particles based on the flotation method and compaction involves numerous variables leading to the final perlite foam density. The variables include binder content, compaction ratio, perlite particle size, various perlite particle densities and porosities, and various volumes of perlite at different stages of process. The developed model was found to be useful not only for prediction of foam density but also for optimization between compaction ratio and binder content to achieve a desired density. Experimental verification was conducted using a range of foam densities (0.15–0.5 g/cm3) produced with a range of compaction ratios (1.5-3.5), a range of sodium silicate contents (0.05–0.35 g/ml) in dilution, a range of expanded perlite particle sizes (1-4 mm), and various perlite densities (such as skeletal, material, bulk, and envelope densities). A close agreement between predictions and experimental results was found.

Keywords: expanded perlite, flotation method, foam density, model, prediction, sodium silicate

Procedia PDF Downloads 376
1337 The Role of Initiator in the Synthesis of Poly(Methyl Methacrylate)-Layered Silicate Nanocomposites through Bulk Polymerization

Authors: Tsung-Yen Tsai, Naveen Bunekar, Ming Hsuan Chang, Wen-Kuang Wang, Satoshi Onda

Abstract:

The structure-property relationship and initiator effect on bulk polymerized poly(methyl methacrylate) (PMMA)–oragnomodified layered silicate nanocomposites was investigated. In this study, we used 2, 2'-azobis (4-methoxy-2,4-dimethyl valeronitrile and benzoyl peroxide initiators for bulk polymerization. The bulk polymerized nanocomposites’ morphology was investigated by X-ray diffraction and transmission electron microscopy. The type of initiator strongly influences the physiochemical properties of the polymer nanocomposite. The thermal degradation of PMMA in the presence of nanofiller was studied. 5 wt% weight loss temperature (T5d) increased as compared to pure PMMA. The peak degradation temperature increased for the nanocomposites. Differential scanning calorimetry and dynamic mechanical analysis were performed to investigate the glass transition temperature and the nature of the constrained region as the reinforcement mechanism respectively. Furthermore, the optical properties such as UV-Vis and Total Luminous Transmission of nanocomposites are examined.

Keywords: initiator, bulk polymerization, layered silicates, methyl methacrylate

Procedia PDF Downloads 257
1336 Laboratory Investigation of Expansive Soil Stabilized with Calcium Chloride

Authors: Magdi M. E. Zumrawi, Khalid A. Eltayeb

Abstract:

Chemical stabilization is a technique commonly used to improve the expansive soil properties. In this regard, an attempt has been made to evaluate the influence of Calcium Chloride (CaCl2) stabilizer on the engineering properties of expansive soil. A series of laboratory experiments including consistency limits, free swell, compaction, and shear strength tests were performed to investigate the effect of CaCl2 additive with various percentages 0%, 2%, 5%, 10% and 15% for improving expansive soil. The results obtained shows that the increase in the percentage of CaCl2 decreased the liquid limit and plasticity index leading to significant reduction in the free swell index. This, in turn, increased the maximum dry density and decreased the optimum moisture content which results in greater strength. The unconfined compressive strength of soil stabilized with 5% CaCl2 increased approximately by 50% as compared to virgin soil. It can be concluded that CaCl2 had shown promising influence on the strength and swelling properties of expansive soil, thereby giving an advantage in improving problematic expansive soil.

Keywords: calcium chloride, chemical stabilization, expansive soil, improving

Procedia PDF Downloads 297
1335 Development and Characterization of a Composite Material for Ceiling Board Construction Applications in Ethiopia

Authors: Minase Yitbarek Mengistu, Abrham Melkamu, Dawit Yisfaw, Bisrat Belihu, Abdulhakim Lalega

Abstract:

This research was aimed at reducing and recycling waste paper and sawdust from our environment, thereby reducing environmental pollution resulting from the management/disposal of these waste materials. In this research, some mechanical properties of composite ceiling board materials made from waste paper, sawdust, and pineapple leaf fibers were investigated to determine their suitability for use in low-cost construction work. The ceiling board was obtained from the waste of paper, sawdust chips, and pineapple leaf fibers by manual mechanical bonding techniques using dissolved polystyrene films as a binding agent. The results obtained showed that the water absorption values of between 6 % and 8.1 %; as well as density values of 500 kg/mm3 and 611.1 kg/mm3.From our result, the better one is a ratio of pineapple leaf fiber 25%, sawdust 40%, binder 25%, and waste paper 10%. The composite ceiling boards were successfully nailed with firm grips. These values obtained were compared with those of the conventional ceiling boards and it was observed that these composite materials can be used for internal low-cost construction work and Insulation (acoustic and thermal) performance. It is highly recommended that small and medium enterprises be encouraged to venture into waste recycling and the production of these composite ceiling materials to create jobs for skilled and unskilled labor that are locally available.

Keywords: composite material, environment, textile, ceiling board

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1334 Immobilization of Lead in Contaminated Soil Using Enzyme Induced Calcite Precipitation (EİCP) Along with Coconut Fiber Biochar (CFB)

Authors: Kaniz Roksana, Aluthgun Hewage Shaini, Cheng Zhu

Abstract:

Lead is environmentally hazardous because it may persist for a long time in soil, water, and air, and it can travel large distances when carried by wind or water. Lead is toxic to many different species of organisms and has the potential to disrupt ecosystem stability. Moreover, lead can contaminate crops and livestock, which can then have an adverse effect on human health. This study was conducted to use the enzyme-induced calcium carbonate precipitation (EICP) technique from soybean crude extract urease along coconut fiber derived biochar’s (CFB) to bioremediate lead. To study the desorption rates of heavy metals from the soil, lead (Pb) was added to the soil at load ratios of 50 and 100 mg/kg. There were five separate treatment soil columns created: control sample, only CFB, only EICP, EICP with 2% (w/w) CFB, and EICP with 4% (w/w) CFB. Laboratory scale experiment demonstrates significant lead removal from soil. The amount of CaCO₃ precipitated in the soil was measured using a gravimetric acid digestion test, which related heavy metal desorption to the amount of precipitated calcium carbonate. These findings were validated using a scanning electron microscope (SEM), which revealed calcium carbonate and lead coprecipitation. As a result, the study reveals that the EICP technique, in conjunction with coconut fiber biochar, could be an efficient alternative in the remediation of heavy metal ion-contaminated soils.

Keywords: enzyme induced calcium carbonate precipitation (EICP), coconut fiber derived biochar’s (CFB), bioremediation, heavy metal

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1333 Efficacy of Combined CHAp and Lanthanum Carbonate in Therapy for Hyperphosphatemia

Authors: Andreea Cârâc, Elena Morosan, Ana Corina Ionita, Rica Bosencu, Geta Carac

Abstract:

Lanthanum carbonate exhibits a considerable ability to bind phosphate and the substitution of Ca2+ ions by divalent or trivalent lanthanide metal ions attracted attention during the past few years. Although Lanthanum carbonate has not been approved by the FDA for treatment of hyperphosphatemia, we prospectively evaluated the efficacy of the combination of Calcium hydroxyapatite and Lanthanum carbonate for the treatment of hyperphosphatemia on mice. Calcium hydroxyapatite commonly referred as CHAp is a bioceramic material and is one of the most important implantable materials due to its biocompatibility and osteoconductivity. We prepared calcium hydroxyapatite and lanthanum carbonate. CHAp was prepared by co-precipitation method using Ca(OH)2, H3PO4, NH4OH with calcination at 1200ºC. Lanthanum carbonate was prepared by chemical method using NaHCO3 and LaCl3 at low pH environment , ph below 4.0 The confirmation of both substances structures was made using XRD characterization, FTIR spectra and SEM /EDX analysis. The study group included 20 subjects-mice divided into four groups according to the administered substance: lanthanum carbonate (group A), lanthanum carbonate + CHAp (group B), CHAp (group C) and salt water (group D). The results indicate a phosphate decrease when subjects (mice) were treated with CHAp and lanthanum carbonate (0.5 % CMC), in a single dose of 1500 mg/kg. Serum phosphate concentration decreased [from 4.5 ± 0.8 mg/dL) to 4.05 ± 0.2 mg/dL), P < 0.01] in group A and to 3.6 ± 0.2 mg/dL] only after the 24 hours of combination therapy. The combination of CHAp and lanthanum carbonate is a suitable regimen for hyperphosphatemia treatment subjects because it avoids both the hypercalcemia of CaCO3 and the adverse effects of CHAp. The ability of CHAp to decrease the serum phosphate concentration is 1/3 that of lanthanum carbonate.

Keywords: calcium hydroxyapatite, hyperphosphatemia, lanthanum carbonate, phosphate, structures

Procedia PDF Downloads 341