Search results for: optically transparent

Authors: Muhammad Naveed, Yang Caixia

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The need for national space legislation is pivotal, particularly in light of the fact that in recent years space activities have grown immensely both in volume and diversity. Countries are progressively developing capabilities in space exploration and scientific discoveries, market their capabilities to manufacture satellites, provide launch services from their facilities and are looking to privatize and commercialize their space resources. Today, nations are also seeking to comprehend the technological and financial potential of the private sector and are considering to share their financial burdens with them and to limit their exposures to risks, but they are lagging behind in legal framework in this regard. In the perspective of these emerging developments, it is therefore, felt that national space legislation should be enacted with the goal of building and implementing a vibrant and transparent legal framework at the national level to hasten investments and to ensure growth in this capital intensive - highly yield strategic sector. This study looks at (I) the international legal framework that governs space activities; (II) motivation behind making national space laws; and (III) the need for national space legislation. The paper concludes with some recommendations with regards to the conceivable future direction for national space legislation, in particular space empowered sub-areas for countries.

Keywords: international conventions, national legislation, space faring nations, space law

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Authors: Adam Bownik, Małgorzata Adamczuk, Barbara Pawlik-Skowrońska

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Certain strains of cyanobacteria, microorganisms forming water blooms, produce toxic secondary metabolites. Although various effects of cyanotoxins in aquatic animals are known, little data can be found on the influence of some cyanobacterial oligopeptides beyond microcystins. The aim of the present study was to determine the toxicity of novel pure cyanobacterial oligopeptides: microginin FR-1 (MGFR1) and anabaenopeptin-A (ANA-A) on a transparent model rotifer Brachionus calyciflorus with the use of fluorescent double staining with Hoechst 34580 and propidium iodide. The obtained results showed that both studied oligopeptides decreased the fluorescence intensity of animals stained with Hoechst 34580 in a concentration-dependent manner. On the other hand, a concentration-dependent increase of propidium iodide fluorescence was noted in the exposed rotifers. The results suggest that MGFR-1 and ANA-A should be considered as a potent toxic agent to freshwater rotifers, and fluorescent staining with Hoechst and propidium iodide may be a valuable tool for determination of toxicity of cyanobacterial oligopeptides in rotifers.

Keywords: cyanobacteria, brachionus, oligopeptides, fluorescent staining, hoechst, propidium iodide

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Authors: Hyo Lim Kang, Tae An Kim, Seung Ho Han

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A 3-way reversing valve has been used in automotive washing machines to remove remaining oil and dirt on machined engine and transmission blocks. It provides rapid and accurate changes of water flow direction without any precise control device. However, due to its complicated bottom-plug shape, a cavitation occurs in a wide range of the bottom-plug in a downstream. In this study, the cavitation index and POC (percent of cavitation) were used to evaluate quantitatively the cavitation phenomena occurring at the bottom-plug. An optimal shape design was carried out via parametric study for geometries of the bottom-plug, in which a simple CAE-model was used in order to avoid time-consuming CFD analysis and hard to achieve convergence. To verify the results of numerical analysis, a flow visualization test was carried out using a test specimen with a transparent acryl pipe according to ISA-RP75.23. The flow characteristics such as the cavitation occurring in the downstream were investigated by using a flow test equipment with valve and pump including a flow control system and high-speed camera.

Keywords: cavitation, flow visualization test, optimal shape design, percent of cavitation, reversing valve

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Authors: Vitaly Haslavsky, Helena Vitoshkin

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The total energy saving effect of different types of greenhouse thermal/shade screens was determined by measuring and calculating the overall heat transfer coefficients (U-values) for single and several layers of screens. The measurements were carried out using the hot box method, and the calculations were performed according to the ISO Standard 15099. The goal was to examine different types of materials with a wide range of thermal radiation properties used for thermal screens in combination with a dehumidification system in order to improve greenhouse insulation. The experimental results were in good agreement with the calculated heat transfer coefficients. It was shown that a high amount of infra-red (IR) radiation can be blocked by the greenhouse covering material in combination with moveable thermal screens. The aluminum foil screen could be replaced by transparent screens, depending on shading requirements. The results indicated that using a single layer, the U-value was reduced by approximately 70% compared to covering material alone, while the contributions of additional screen layers containing aluminum foil strips could reduce the U-value by approximately 90%. It was shown that three screen layers are sufficient for effective insulation.

Keywords: greenhouse insulation, heat loss, thermal screens, U-value

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Authors: Andrea Schnabl, Mario Bernhart

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The controlling instrument of an internal cost allocation (IT chargeback) is commonly used to make IT costs transparent and controllable. Information Technology (IT) became, especially for information industries, a central competitive factor. Consequently, the focus is not on minimizing IT costs but on the strategic aligned application of IT. Hence, an internal IT cost allocation should be designed to enhance the business-IT alignment (strategic alignment of IT) in order to support the effective application of IT from a company’s point of view. To identify design criteria for an internal cost allocation to support business alignment a case study analysis at a typical medium-sized firm in information industry is performed. Documents, Key Performance Indicators, and cost accounting data over a period of 10 years are analyzed and interviews are performed. The derived design criteria are evaluated by 6 heads of IT departments from 6 different companies, which have an internal IT cost allocation at use. By applying these design criteria an internal cost allocation serves not only for cost controlling but also as an instrument in strategic IT management.

Keywords: accounting for IT services, Business IT Alignment, internal cost allocation, IT controlling, IT governance, strategic IT management

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Authors: T. Taşköprü, M. Zor, E. Turan

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The advantages of nickel oxide as an electrochromic material are its good contrast of transmittance and its suitable use as a secondary electrochromic film with WO3 for electrochromic devices. Electrochromic nickel oxide film was prepared by using a simple and inexpensive chemical deposition bath (CBD) technique onto fluorine-doped tin oxide (FTO) coated glass substrates from nickel nitrate solution. The films were ace centered cubic NiO with preferred orientation in the (2 0 0) direction. The electrochromic (EC) properties of the films were studied as a function of pH (8, 9, 10 and 11) in an aqueous alkaline electrolyte (0.3 M KOH) using cyclic voltammetry (CV). The EC cell was formed with the following configuration; FTO/nickel oxide film/0.3 M KOH/Pt The potential was cycled from 0.1 to 0.6V at diffferent potential sweep rates in the range 10- 50 mV/s. The films exhibit anodic electrochromism, changing colour from transparent to black.CV results of a nickel oxide film showed well-resolved anodic current peak at potential; 45 mV and cathodic peak at potential 28 mV. The structural, morphological, and optical changes in NiO film following the CV were investigated by means of X-ray diffractometer (XRD), field emission electron microscopy (FESEM) and UV-Vis- NIR spectrophotometry. No change was observed in XRD, besides surface morphology undergoes change due to the electrical discharge. The change in tansmittance between the bleached and colored state is 68% for the film deposited with pH=11 precursor.

Keywords: nickel oxide, XRD, SEM, cyclic voltammetry

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Authors: Jinshuo Zhang

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Lucid dreams(LD) are the mental states in which people are aware that they are dreaming, which is a rising interdisciplinary topic among psychologists, neuroscientists and spiritual practitioners. From a phenomenological perspective, this research explores the self-consciousness structure in lucid dreams, particularly focusing on the self-reference structure between lucidity(the observer) and the dream ego(the observed). The main argument of this paper is that the self-structure in lucid dreams is a single-level paradigm. In this paper, the phenomenological characteristics of lucidity in LD are carefully unfolded. The appearance of lucidity is the most significant part of understanding the self-structure and the consciousness in dreams, which is also related to the “Six Bardos practices” in Tibetan Buddhism. In the second section, this research investigates the referential relationship between"lucidity" and "the dream ego" using the phenomenological resource of subjectivity theory, as well as referring to many cases in the psychological labs. Despite the appearance of various consciousness layers in lucid dreams, according to this paper, they are all part of a single-level consciousness paradigm. Dream ego is transparent, and dream lucidity can grasp it directly and thoroughly during LD. This research also responds to some potential criticisms and engages in current debates about the self-structure issue in lucid dreams, as well as discussing some future research prospects for dreams and lucid dreams.

Keywords: lucid dream, self-awareness, phenomenological perspective, high-order theory, one-level consciousness

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Authors: Alaa T. Ali, Nevine H. Kheir El Din, Ehab S. Abdelhamid, Ahmed E. Amr

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Objective: Severe alveolar bone resorption is usually associated with a deficient amount of soft tissues. soft tissue expansion is introduced to provide an adequate amount of soft tissue over the grafted area. This study aimed to assess the efficacy of sub-periosteal self-inflating osmotic tissue expanders used as preparatory surgery before horizontal alveolar ridge augmentation using autogenous onlay block bone graft. Methods: A prospective randomized controlled clinical trial was performed. Sixteen partially edentulous patients demanding horizontal bone augmentation in the anterior maxilla were randomly assigned to horizontal ridge augmentation with autogenous bone block grafts harvested from the mandibular symphysis. For the test group, soft tissue expanders were placed sub-periosteally before horizontal ridge augmentation. Impressions were taken before and after STE, and the cast models were optically scanned and superimposed to be used for volumetric analysis. Horizontal ridge augmentation was carried out after STE completion. For the control group, a periosteal releasing incision was performed during bone augmentation procedures. Implants were placed in both groups at re-entry surgery after six months period. A core biopsy was taken. Histomorphometric assessment for newly formed bone surface area, mature collagen area fraction, the osteoblasts count, and blood vessel count were performed. The change in alveolar ridge width was evaluated through bone caliper and CBCT. Results: Soft tissue expander successfully provides a Surplus amount of soft tissues in 5 out of 8 patients in the test group. Complications during the expansion period were perforation through oral mucosa occurred in two patients. Infection occurred in one patient. The mean soft tissue volume gain was 393.9 ± 322mm. After 6 months. The mean horizontal bone gains for the test and control groups were 3.14 mm and 3.69 mm, respectively. Conclusion: STE with a sub-periosteal approach is an applicable method to achieve an additional soft tissue and to reduce bone block graft exposure and wound dehiscence.

Keywords: soft tissue expander, ridge augmentation, block graft, symphysis bone block

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Authors: Omid Amini

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Nowadays, technology plays the most important role in the life of human beings because people use technology to share data and to communicate with each other, but the challenge is the security of this data. For instance, as more people turn to technology in the world, more data is generated, and more hackers try to steal or infiltrate data. In addition, the data is under the control of the central authority, which can trigger the challenge of losing information and changing information; this can create widespread anxiety for different people in different communities. In this paper, we sought to investigate Blockchain technology that can guarantee information security and eliminate the challenge of central authority access to information. Now a day, people are suffering from the current voting system. This means that the lack of transparency in the voting system is a big problem for society and the government in most countries, but blockchain technology can be the best alternative to the previous voting system methods because it removes the most important challenge for voting. According to the results, this research can be a good start to getting acquainted with this new technology, especially on the security part and familiarity with how to use a voting system based on blockchain in the world. At the end of this research, it is concluded that the use of blockchain technology can solve the major security problem and lead to a secure and transparent election.

Keywords: blockchain, technology, security, information, voting system, transparency

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Authors: Reyhan Özdoğan, Özgür Ceylan, Mehmet Arif Kaya, Mithat Çelebi

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Food packaging is important for the food industry. Bioplastics have been used as food packaging materials. According to the European Bioplastics organization, bioplastics can be defined as plastics based on renewable resources (bio-based) or as plastics which are biodegradable and/or compostable. Poly(lactic acid) (PLA) has an industrially importance of bioplastic polymers. PLA is a family of biodegradable thermoplastic polyester made from renewable resources. It is produced by conversion of corn, or other carbohydrate sources, into dextrose, followed by fermentation into lactic acid through direct polycondensation of lactic acid monomers or through ring-opening polymerization of lactide. The processing possibilities of this transparent material are very wide, ranging from injection molding and extrusion over cast film extrusion to blow molding and thermoforming. In this study, PLA films were prepared by solution casting method. PLAs which are different molecular weights were plasticized with glycerol and the morphology of films was monitored by optical microscopy. Properties of mechanical and film of PLA were researched with the mechanical testing machine.

Keywords: biodegradable, bioplastics, morphology, solution casting, poly(lactic acid)

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Authors: Renata Hrecska

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This research aims to present today's corporate law reforms in the micro, small and medium-sized enterprise sector. The UN Commission on International Trade Law (UNCITRAL) currently deals with emerging issues in the sector in its Working Group I that has specifically focused on possible company law simplifications, including the creation of a fully unique company, the UNCITRAL Limited Liability Organization. However, beyond the work at the UN, the different states has also been focusing on simplification efforts and demands in the sphere of commercial law. We can observe that e.g. Slovakia, Serbia, Poland, Croatia, Hungary, Romania and France are undergoing legal reforms aimed at restructuring the sector through simplification of registration or operation. An important objective of the research is to examine where the boundary is for the legal entity to be more transparent and accountable, while the legislator wants to bring the possibility of establishing a company closer to the citizen. The research material presents the advantages and disadvantages of different initiatives with comparative legal instruments and draws conclusions on the possible future vision. The researcher herself attended some of the meetings of the relevant UNCITRAL working group as a national delegated expert, giving her a personal insight into the UNLLO discourse.

Keywords: commercial law, company formation, MSME, UNCITRAL

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Authors: Agnieszka Misztal

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The popularity of the quality management system models continues to grow despite the transitional crisis in 2008. Their development is associated with the demands of the new requirements for entrepreneurs, such as risk analysis projects and more emphasis on supervision of outsourced processes. In parallel appropriate to focus attention on the selection of companies aspiring to quality management system. This is particularly important in the automotive supplier industry, where requirements transferred to the levels in the supply chain should be clear, transparent and fairly satisfied. The author has carried out series of researches aimed at finding the factors that allow for the effective implementation of the quality management system in automotive companies. The research was focused on four groups of companies: 1) manufacturing (parts and assemblies for the purpose of sale or for vehicle manufacturers), 2) service (repair and maintenance of the car), 3) services for the transport of goods or people, 4) commercial (auto parts and vehicles). Identified determinants were divided in two types of criteria into: internal and external, as well as: hard and soft. The article presents hard - technical factors that automotive company must meet in order to achieve the goal of the quality management system implementation.

Keywords: automotive industry, quality management system, automotive technology, automotive company

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Authors: Madiha Liaqat, Rehan Ahmed Khan, Shahid Kamal

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Multiple imputation with delta adjustment is a versatile and transparent technique for addressing univariate missing data in the presence of various missing mechanisms. This approach allows for the exploration of sensitivity to the missing-at-random (MAR) assumption. In this review, we outline the delta-adjustment procedure and illustrate its application for assessing the sensitivity to deviations from the MAR assumption. By examining diverse missingness scenarios and conducting sensitivity analyses, we gain valuable insights into the implications of missing data on our analyses, enhancing the reliability of our study's conclusions. In our study, we focused on assessing logPSA, a continuous biomarker in incomplete prostate cancer data, to examine the robustness of conclusions against plausible departures from the MAR assumption. We introduced several approaches for conducting sensitivity analyses, illustrating their application within the pattern mixture model (PMM) under the delta adjustment framework. This proposed approach effectively handles missing data, particularly loss to follow-up.

Keywords: loss to follow-up, incomplete response, multiple imputation, sensitivity analysis, prostate cancer

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Authors: Isam M. Arafa, Mazin Y. Shatnawi, Yaser A. Yousef, Batool Zaid Al-Momani

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The present work describes the preparation, characterization, and luminescence of a series of fluorenone (FL) based luminophores grafted onto modified cellulose microfibers. The FL is condensed onto cellulose aldehyde using three diamine spacers (H₂N-NH₂, H₂N(CH₂)₂NH₂ and H₂N(CH₂)₃NH₂) to afford Cell=Spacer=FL. The obtained products were characterized by spectroscopic (FT-IR, UV–Vis), thermal gravimetric analysis (TGA), and microscopic (Optical, SEM) techniques. The UV-Vis spectra of the FL=N(CH₂)ₓNH₂ (x = 0, 2, 3) moieties show that they are transparent in the 375- 800 nm region while they exhibit intense absorption band below 350 nm attributed to n-π* and π-π* transitions. The solid-state photoluminescence (PLs-s) of the cold-pressed pellets of the FL=N(CH₂)ₓNH₂ and Cell=Spacer=FL placed in a quartz cuvette show strong emission in the 500-550 nm region upon irradiation with Xe lamp light (λex = 320 nm). The PLs-s green emission of the grafted Cell=Spacer=FL was evaluated relative to that of the FL-based precursor. These grafted conjugated products have the potential to be used as analyte sensors for typical nitroaromatics/aromatic amines and be further extended to immunoassay studies for aromatic amino acids such as phenylalanine and histidine.

Keywords: luminescence, cellulose, fluorenone, grafting, solid state

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Authors: Alexander Kelisek, Stanislava Strelcova

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Developing of business in small and medium-sized enterprises (SMEs) is a specific especially for its flexibility and rapid adaptation to the conditions of turbulent market environment compared to large enterprises. Therefore, an importance of SMEs is growing rapidly in Slovakia but also in other EU countries. Small and medium enterprises are characterized by transparent organizational structure, as it allows the realization of direct management and information flow without significant negative aspects. In the national economy small and medium-sized enterprises represent a significant potential when performs a several important functions (e.g. social, economic, export-import, etc.) The significance of these enterprises is not only at national, but also at transnational level. Importance of SMEs is also aware of the EU, which declared this statement in a key document for SMEs called Small Business Act. In this document, SMEs are characterized, as the backbone of the EU economy and also as a key source of jobs opportunities. In addition to these aspects, SMEs attaches high innovation and development potential. The authors of the article are dealing with the current status of SMEs development in the Slovak Republic and highlight the current challenges that entrepreneurs face in their small and medium enterprises.

Keywords: small and medium enterprises (SMEs), business support, SMEs development, SMEs funding

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Authors: Aishwarya Shekhar, Devesh Kumar Srivastava

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Cloud computing has emerged as a promising direction for cost efficient and reliable service delivery across data communication networks. The dynamic location of service facilities and the virtualization of hardware and software elements are stressing the communication networks and protocols, especially when data centres are interconnected through the internet. Although the computing aspects of cloud technologies have been largely investigated, lower attention has been devoted to the networking services without involving IT operating overhead. Cloud computing has enabled elastic and transparent access to infrastructure services without involving IT operating overhead. Virtualization has been a key enabler for cloud computing. While resource virtualization and service abstraction have been widely investigated, networking in cloud remains a difficult puzzle. Even though network has significant role in facilitating hybrid cloud scenarios, it hasn't received much attention in research community until recently. We propose Network as a Service (NaaS), which forms the basis of unifying public and private clouds. In this paper, we identify various challenges in adoption of hybrid cloud. We discuss the design and implementation of a cloud platform.

Keywords: cloud computing, networking, infrastructure, hybrid cloud, open stack, naas

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Authors: Ricky Leung

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Artificial intelligence (AI) and machine learning (ML) have revolutionized the way health organizations approach social media. The sheer volume of data generated through social media can be overwhelming, but AI and ML can help organizations effectively manage this information to improve the health and well-being of individuals and communities. One way AI can be used to enhance social media in health organizations is through sentiment analysis. This involves analyzing the emotions expressed in social media posts to better understand public opinion and respond accordingly. This can help organizations gauge the impact of their campaigns, track the spread of misinformation, and improve communication with the public. While social media is a useful tool, researchers and practitioners have expressed fear that it will be used for the spread of misinformation, which can have serious consequences for public health. Health organizations must work to ensure that AI systems are transparent, trustworthy, and unbiased so they can help minimize the spread of misinformation. In conclusion, AI and ML have the potential to greatly enhance the use of social media in health organizations. These technologies can help organizations effectively manage large amounts of data and understand stakeholders' sentiments. However, it is important to carefully consider the potential consequences and ensure that these systems are carefully designed to minimize the spread of misinformation.

Keywords: AI, ML, social media, health organizations

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Authors: Bahattin Duzgun, Adem Kocyigit, Demet Tatar, Ahmet Battal

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Tin oxide thin films are semiconductor materials highly transparent and with high mechanical and chemical stability, except for their interactions with oxygen atoms at high temperature. Many dopants, such as antimony (Sb), arsenic (As), fluorine (F), indium (In), molybdenum and (Mo) etc. have been used to improve the electrical properties of tin oxide films. Among these, Sb and F are found to be the most commonly used dopants for solar cell layers. Also Tin oxide tin films investigated and characterized by researchers different film deposition and analysis method. In this study, tin oxide thin films are deposited on glass substrate by spin coating technique and characterized by FTIR and AFM. FTIR spectroscopy revealed that all films have O-Sn-O and Sn-OH vibration bonds not changing with layer effect. AFM analysis indicates that all films are homogeneity and uniform. It can be seen that all films have needle shape structure in their surfaces. Uniformity and homogeneity of the films generally increased for increasing layers. The results found in present study showed that doubly doped SnO2 thin films is a good candidate for solar cells and other optoelectronic and technological applications.

Keywords: doubly doped, spin coating, FTIR analysis, AFM analysis

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Authors: Anu Paul, Varghese Paul

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The focal aspire of e-Government (eGovt) is to offer citizen-centered service delivery. Accordingly, the citizenry consumes services from multiple government agencies through national portal. Thus, eGovt is an enterprise with the primary business motive of transparent, efficient and effective public services to its citizenry and its logical structure is the eGovernment Enterprise Architecture (eGEA). Since eGovt is IT oriented multifaceted service-centric system, EA doesn’t do much on an automated enterprise other than the business artifacts. Service-Oriented Architecture (SOA) manifestation led some governments to pertain this in their eGovts, but it limits the source of business artifacts. The concurrent use of EA and SOA in eGovt executes interoperability and integration and leads to Service-Oriented e-Government Enterprise (SOeGE). Consequently, agile eGovt system becomes a reality. As an IT perspective eGovt comprises of centralized public service artifacts with the existing application logics belong to various departments at central, state and local level. The eGovt is renovating to SOeGE by apply the Service-Orientation (SO) principles in the entire system. This paper explores IT perspective of SOeGE in India which encompasses the public service models and illustrated with a case study the Passport service of India.

Keywords: enterprise architecture, service-oriented e-Government enterprise, service interface layer, service model

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Authors: Haiyan Wu, Ying Liu, Shaoyun Shi

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Authorship attribution is to extract features to identify authors of anonymous documents. Many previous works on authorship attribution focus on statistical style features (e.g., sentence/word length), content features (e.g., frequent words, n-grams). Modeling these features by regression or some transparent machine learning methods gives a portrait of the authors' writing style. But these methods do not capture the syntactic (e.g., dependency relationship) or semantic (e.g., topics) information. In recent years, some researchers model syntactic trees or latent semantic information by neural networks. However, few works take them together. Besides, predictions by neural networks are difficult to explain, which is vital in authorship attribution tasks. In this paper, we not only utilize the statistical style and content features but also take advantage of both syntactic and semantic features. Different from an end-to-end neural model, feature selection and prediction are two steps in our method. An attentive n-gram network is utilized to select useful features, and logistic regression is applied to give prediction and understandable representation of writing style. Experiments show that our extracted features can improve the state-of-the-art methods on three benchmark datasets.

Keywords: authorship attribution, attention mechanism, syntactic feature, feature extraction

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Authors: Eka Maulana, Sholeh Hadi Pramono, Dody Fanditya, M. Julius

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In this paper, extract of papaya leaves are used as a natural dye and combined by variations of solvent concentration applied on DSSC (Dye-Sensitized Solar Cell). Indonesian geographic located on the equator line occasions the magnitude of the potential to develop organic solar cells made from extracts of chlorophyll as a substitute for inorganic materials or synthetic dye on DSSC material. Dye serves as absorbing photons which are then converted into electrical energy. A conductive coated glass layer called TCO (Transparent Conductive Oxide) is used as a substrate of electrode. TiO2 nanoparticles as binding dye molecules, redox couple iodide/ tri-iodide as the electrolyte and carbon as the counter electrode in the DSSC are used. TiO2 nanoparticles, organic dyes, electrolytes and counter electrode are arranged and combined with the layered structure of the photo-catalyst absorption layer. Dye absorption measurements using a spectrophotometer at 200-800 nm light spectrum produces a total amount of chlorophyll 80.076 mg/l. The test cell at 7 watt LED light with 5000 lux luminescence were obtained Voc and Isc of 235.5 mV and 14 μA, respectively.

Keywords: DSSC (Dye-Sensitized Solar Cell), natural dye, chlorophyll, absorption

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Authors: Shibly Abdullah

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This paper provides an overview of fundamental philosophical and functional differences in conventional and Islamic accounting. The aim of this research is to undertake a detailed analysis focus on specific illustrations drawn from both these systems and highlight how these differences implicate in recording financial transactions and preparation of financial reports for a range of stakeholders. Accounting as being universally considered as a platform for providing a ‘true and fair’ view of corporate entities can be challenged in the current world view, as the business environment has evolved and transformed significantly. Growth of the non-traditional corporate entity such as Islamic financial institutions, fundamentally questions the applicability of conventional accounting standards in preparation of Shariah-compliant financial reporting. Coupled with this, there are significant concerns about the wider applicability of Islamic accounting standards and framework in order to achieve reporting practices satisfying the information needs generally. Against the backdrop of such a context, this paper raises fundamental question as to how potential convergence could be achieved between these two systems in order to provide users’ a transparent and comparable state of financial information resulting in an alternative framework of financial reporting.

Keywords: accounting, conventional accounting, corporate reporting, Islamic accounting

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Authors: Maurice Steinhoff, Lucas Costantino, Dominik Kanbach

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Measurement approaches to corporate venturing (CV) success are highly diverse in the extant literature. Furthermore, these approaches rarely build on each other, making it difficult to derive comparable conclusions about CV outcomes. Employing a systematic literature review of three decades of research, the objective of this study is to provide transparency and structure in the broad field of CV research. Subsequently, the paper examines 28 studies in detail, resulting in two main contributions to the research field. First, three structural dimensions of measurement approaches are derived from the studies in the sample, namely, “level of analysis” (parent, program, and venture levels), “measurement perspective” (objective, subjective, and mixed measurement), and “locus of opportunity” (internal, external, and general CV activities). Second, an integrated overview of nine unique clusters structures the different measurement approaches. These clusters allow to encapsulate measurement approaches, but also make visible the approaches’ heterogeneity, as well as specific measurement items. Thereby, the study contributes to CV research by revealing and reconciling the variety of CV success-measurement approaches. The study also provides relevant insights for practitioners, by making transparent the various approaches to measuring the success of CV activities and presenting a list of 114 concrete and distinct measurement items.

Keywords: corporate venturing, measurement items, success measurement, structured literature review

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Authors: Ekaterina Lukianchenko

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The present article addresses the nuances of teaching English vocabulary to Russian-speaking students. The experiment involving 39 participants aged 17 to 21 proves that the key to understanding spoken coinages is not only the knowledge of their constituents, but rather the understanding of the context and co-text. The volunteers who took part knew the constituents, but did not know the meaning of the words. The assumption of the authors consists in the fact that the structure of the concept has a direct relation with the form of the particular vocabulary unit, but its form is secondary to its meaning, if the word is a spoken coinage, which is partly proved by the fact that in modern slang words have multiple meanings, as well as one notion can have various embodiments that have virtually nothing in common. The choice of vocabulary items that youngsters use is not exactly arbitrary, but, even if complex nominals are taken into consideration, whose meaning seems clear, as it looks like a sum of their constituents’ meanings, they are still impossible to understand without any context or co-text, as a lot of them are idiomatic, non-transparent. It is further explained what methods might be effective in teaching students how to deal with new words they encounter in real-life situations and how student’s knowledge of vocabulary might be enhanced.

Keywords: spoken language, cognitive linguistics, complex nominals, nominals with the incorporated object, concept, EFL, communicative language teaching

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Authors: Y. Bai, M. Bodlak, V. Frolov, S. Huber, V. Jary, I. Konorov, D. Levit, J. Novy, D. Steffen, O. Subrt, M. Virius

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Modern experiments in high energy physics impose great demands on the reliability, the efficiency, and the data rate of Data Acquisition Systems (DAQ). This contribution focuses on the development and deployment of the new communication library DIALOG for the intelligent, FPGA-based Data Acquisition System (iFDAQ) of the COMPASS experiment at CERN. The iFDAQ utilizing a hardware event builder is designed to be able to readout data at the maximum rate of the experiment. The DIALOG library is a communication system both for distributed and mixed environments, it provides a network transparent inter-process communication layer. Using the high-performance and modern C++ framework Qt and its Qt Network API, the DIALOG library presents an alternative to the previously used DIM library. The DIALOG library was fully incorporated to all processes in the iFDAQ during the run 2016. From the software point of view, it might be considered as a significant improvement of iFDAQ in comparison with the previous run. To extend the possibilities of debugging, the online monitoring of communication among processes via DIALOG GUI is a desirable feature. In the paper, we present the DIALOG library from several insights and discuss it in a detailed way. Moreover, the efficiency measurement and comparison with the DIM library with respect to the iFDAQ requirements is provided.

Keywords: data acquisition system, DIALOG library, DIM library, FPGA, Qt framework, TCP/IP

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Authors: Shweta Lall

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The intent of this paper is to demonstrate the role of computerized auxiliary science in advancing the desired and necessary alliance of historians, surveyors, topographers, and analysts of architectural conservation and management. The digital era practice of recording architectural and cultural heritage in view of its preservation, dissemination, and planning developments are discussed in this paper. Geomatics include practices like remote sensing, photogrammetry, surveying, Geographic Information System (GIS), laser scanning technology, etc. These all resources help in architectural and conservation applications which will be identified through various case studies analysed in this paper. The standardised outcomes and the methodologies using relevant case studies are listed and described. The main component of geomatics methodology adapted in conservation is data acquisition, processing, and presentation. Geomatics is used in a wide range of activities involved in architectural and cultural heritage – damage and risk assessment analysis, documentation, 3-D model construction, virtual reconstruction, spatial and structural decision – making analysis and monitoring. This paper will project the summary answers of the capabilities and limitations of the geomatics field in architectural and cultural conservation. Policy-makers, urban planners, architects, and conservationist not only need answers to these questions but also need to practice them in a predictable, transparent, spatially explicit and inexpensive manner.

Keywords: architectural and cultural conservation, geomatics, GIS, remote sensing

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Authors: Abhilasha Mishra, Neha Bhatt

Abstract:

Super-hydrophobicity is an effect in which a surface roughness and chemical composition are combined to produce unusual water and dust repellent surface. The super-hydrophobic surface is widely used in many applications such as windshields of the automobile, aircraft, lens, solar cells, roofing, boat hull, paints, etc. Four coating solutions were prepared by varying compositions of 1,1,1,3,3,3 hexametyldisilazane (HDMS) and tetraethylorthosilicate (TEOS) sol. These solutions were coated on glass slides by a spin coating method and etched at a high temperature ranging 250 -350 oC. All the coatings were studied for its different properties like water repellent, anti-dust, and transparency and contact angle measurements. Stability of coatings was also studied with respect to temperature, external environment, and pH. It was found that all coatings impart a significant super-hydrophobicity on a glass surface with contact angle ranging from 156o to 162o and have good stability in the external environment. The results of the different coatings were observed and compared with each other. On increasing layers of coatings the super-hydrophobicity and anti-dust properties increases but after 3 coatings the transparency of coating starts decreasing.

Keywords: super-hydrophobic, contact angle, coating, anti-dust

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Authors: Mohammed Cherifi, Abderrahmane Benbrik, Siham Laouar-Meftah, Denis Lemonnier

Abstract:

The present study was conducted to numerically investigate the interaction of non-gray-gas radiation with opposed mixed convection in a vertical two-sided lid-driven square cavity. The opposing flows are simultaneously generated by the vertical boundary walls which slide at a constant speed and the natural convection due to the gradient temperature of differentially heated cavity. The horizontal walls are thermally insulated and perfectly reflective. The enclosure is filled with air-H2O-CO2 gas mixture, which is considered as a non-gray, absorbing, emitting and not scattering medium. The governing differential equations are solved by a finite-volume method, by adopting the SIMPLER algorithm for pressure–velocity coupling. The radiative transfer equation (RTE) is solved by the discrete ordinates method (DOM). The spectral line weighted sum of gray gases model (SLW) is used to account for non-gray radiation properties. Three cases of the effects of radiation (transparent, gray and non-gray medium) are studied. Comparison is also made with the parametric studies of the effect of the mixed convection parameter, Ri (0.1, 1, 10), on the fluid flow and heat transfer have been performed.

Keywords: opposed mixed convection, non-gray-gas radiation, two-sided lid-driven cavity, discrete ordinate method, SLW model

Procedia PDF Downloads 293

Authors: Raheleh Saifiabolhassan

Abstract:

Gardens symbolize human effort to bring Eden to earth and are defined as the purest pleasures and the greatest inspiration for men. According to Persian mythology, a garden called "Paris" is a magical, perfumed place populated by beautiful and angelic creatures. "Pardis" comes from the word "paridaiza," which means "walled garden." Gardening has always been a worldwide attraction due to the abundance of green space, and desert gardens are no exception. Because most historical garden designs use a similar pattern, such as Chahar-Bagh, climate effects have not been considered. The purpose of studying these general designs was to determine whether location and weather conditions are affecting them. So, two gardens were chosen for comparison: a desert (Shahzadeh-Mahan) and a humid garden (Shah) and compared their geometry, irrigation system, entrances, and pavilions. The findings of the study revealed that there are several notable differences among their architectural principles. For example, the desert garden design is introverted with transparent surfaces and a single focal point, while the moderate garden is extraverted with high complexity and multiple perspectives. In conclusion, the study recognizes the richness and significance of the Persian garden concept, which can be applied in many different contexts.

Keywords: Pardis, Chahar-bagh, Persian garden, temperate, humid climate, geometry, pavilion, irrigations, culture

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Authors: Uchenna Sydney Mbamara, Bolu Olofinjana, Ezekiel Oladele B. Ajayi

Abstract:

Elaborate surface metrology of undoped ZnO thin films, deposited by organometallic chemical vapour deposition (OMCVD) technique at different precursor flow rates, was carried out. Dicarbomethyl-zinc precursor was used. The films were deposited on AISI304L steel and soda-lime glass substrates. Ultraviolet-visible-near-infrared (UV-Vis-NIR) spectroscopy showed that all the thin films were over 80% transparent, with an average bandgap of 3.39 eV, X-ray diffraction (XRD) results showed that the thin films were crystalline with a hexagonal structure, while Rutherford backscattering spectroscopy (RBS) results identified the elements present in each thin film as zinc and oxygen in the ratio of 1:1. Microscope and contactless profilometer results gave images with characteristic colours. The profilometer also gave the surface roughness data in both 2D and 3D. The asperity distribution of the thin film surfaces was Gaussian, while the average fractal dimension Da was in the range of 2.5 ≤ Da. The metrology proved the surfaces good for ‘touch electronics’ and coating mechanical parts for low friction.

Keywords: undoped ZnO, precursor flow rate, OMCVD, thin films, surface texture, tribology

Procedia PDF Downloads 39