Search results for: total net present cost
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 7764

Search results for: total net present cost

4734 The Particle Swarm Optimization Against the Runge’s Phenomenon: Application to the Generalized Integral Quadrature Method

Authors: A. Zerarka, A. Soukeur, N. Khelil

Abstract:

In the present work, we introduce the particle swarm optimization called (PSO in short) to avoid the Runge-s phenomenon occurring in many numerical problems. This new approach is tested with some numerical examples including the generalized integral quadrature method in order to solve the Volterra-s integral equations

Keywords: Integral equation, particle swarm optimization, Runge's phenomenon.

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4733 Partial Derivatives and Optimization Problem on Time Scales

Authors: Francisco Miranda

Abstract:

The optimization problem using time scales is studied. Time scale is a model of time. The language of time scales seems to be an ideal tool to unify the continuous-time and the discrete-time theories. In this work we present necessary conditions for a solution of an optimization problem on time scales. To obtain that result we use properties and results of the partial diamond-alpha derivatives for continuous-multivariable functions. These results are also presented here.

Keywords: Lagrange multipliers, mathematical programming, optimization problem, time scales.

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4732 Effect of Pretreatment Method on the Content of Phenolic Compounds, Vitamin C and Antioxidant Activity of Dried Dill

Authors: Ruta Galoburda, Zanda Kruma, Karina Ruse

Abstract:

Dill contains range of phytochemicals, such as vitamin C and polyphenols, which significantly contribute to their total antioxidant activity. The aim of the current research was to determine the best blanching method for processing of dill prior to microwave vacuum drying based on the content of phenolic compounds, vitamin C and free radical scavenging activity. Two blanching mediums were used – water and steam, and for part of the samples microwave pretreatment was additionally used. Evaluation of vitamin C, phenolic contents and scavenging of DPPH˙ radical in dried dill was performed. Blanching had an effect on all tested parameters and the blanching conditions are very important. After evaluation of the results, as the best method for dill pretreatment was established blanching at 90 °C for 30 seconds.

Keywords: blanching, microwave vacuum drying, TPC, vitamin C.

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4731 Managers' Empowerment in High School by Knowledge Management

Authors: B. Azizi Nejad, M.M. Seiied Abbaszadeh

Abstract:

The purpose of the present study is the investigation of the relationship between knowledge management and enabling managers based on achieving proper function. This research is descriptive and investigative. The sample includes all male and female high school managers of first and second regions of Urmia including 98 school and accordingly 98 managers. The instrument applied was a questionnaire. To sum up, there is a statistically significant relationship between knowledge management and empowering managers. In the end, several suggestions are provided.

Keywords: Empowering managers, high school managers' efficiency, knowledge, knowledge management.

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4730 A Comparison of Fuzzy Clustering Algorithms to Cluster Web Messages

Authors: Sara El Manar El Bouanani, Ismail Kassou

Abstract:

Our objective in this paper is to propose an approach capable of clustering web messages. The clustering is carried out by assigning, with a certain probability, texts written by the same web user to the same cluster based on Stylometric features and using fuzzy clustering algorithms. Focus in the present work is on comparing the most popular algorithms in fuzzy clustering theory namely, Fuzzy C-means, Possibilistic C-means and Fuzzy Possibilistic C-Means.

Keywords: Authorship detection, fuzzy clustering, profiling, stylometric features.

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4729 Compatibility of Integrated Satellite Systems with Another Satellite System Operating in Adjacent Beam

Authors: Hyemi Gam, Dae-Sub Oh, Bon-Jun Ku

Abstract:

This paper addresses the analysis of the interference between complementary ground component (CGC) base station and mobile earth station (MES). In the frequency sharing scenario between CGC base station and MES, the interference from the adjacent beams must be considered. In this paper, we estimated the interference to MES of an integrated satellite system and the result is presented as the carrier to interference ratio(C/I) with respect to the number of CGC base station in the adjacent beam and the ratio of satellite beam center radius to the total beam radius (R1/R). By using these results, we can determine the minimum separation distance between the CGC base stations of adjacent beam and MES for compatibility. This result can be applied to the CGC base station of an integrated satellite system for the effective frequency sharing.

Keywords: Integrated satellite system, interference, frequency reuse pattern, CGC base station, MES, frequency sharing.

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4728 Union is Strength in Lossy Image Compression

Authors: Mario Mastriani

Abstract:

In this work, we present a comparison between different techniques of image compression. First, the image is divided in blocks which are organized according to a certain scan. Later, several compression techniques are applied, combined or alone. Such techniques are: wavelets (Haar's basis), Karhunen-Loève Transform, etc. Simulations show that the combined versions are the best, with minor Mean Squared Error (MSE), and higher Peak Signal to Noise Ratio (PSNR) and better image quality, even in the presence of noise.

Keywords: Haar's basis, Image compression, Karhunen-LoèveTransform, Morton's scan, row-rafter scan.

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4727 Antecedent and Outcome of New Product Development in the Leather Industry, Bangkok and Vicinity, Thailand

Authors: Bundit Pungnirund

Abstract:

The purposes of this research were to develop and to monitor the antecedent factors which directly affected the success rate of new product development. This was a case study of the leather industry in Bangkok, Thailand. A total of 350 leather factories were used as a sample group. The findings revealed that the new product development model was harmonized with the empirical data at the acceptable level, the statistic values are: χ2=6.45, df= 7, p-value = .48856; RMSEA = .000; RMR = .0029; AGFI = .98; GFI = 1.00. The independent variable that directly influenced the dependent variable at the highest level was marketing outcome which had a influence coefficient at 0.32 and the independent variables that indirectly influenced the dependent variables at the highest level was a clear organization policy which had a influence coefficient at 0.17, whereas, all independent variables can predict the model at 48 percent.

Keywords: Antecedent, New Product Development, Leather Industry.

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4726 Impact of Extended Enterprise Resource Planning in the Context of Cloud Computing on Industries and Organizations

Authors: Gholamreza Momenzadeh, Forough Nematolahi

Abstract:

The Extended Enterprise Resource Planning (ERPII) system usually requires massive amounts of storage space, powerful servers, and large upfront and ongoing investments to purchase and manage the software and the related hardware which are not affordable for organizations. In recent decades, organizations prefer to adapt their business structures with new technologies for remaining competitive in the world economy. Therefore, cloud computing (which is one of the tools of information technology (IT)) is a modern system that reveals the next-generation application architecture. Also, cloud computing has had some advantages that reduce costs in many ways such as: lower upfront costs for all computing infrastructure and lower cost of maintaining and supporting. On the other hand, traditional ERPII is not responding for huge amounts of data and relations between the organizations. In this study, based on a literature study, ERPII is investigated in the context of cloud computing where the organizations operate more efficiently. Also, ERPII conditions have a response to needs of organizations in large amounts of data and relations between the organizations.

Keywords: Extended enterprise resource planning, cloud computing, business process, enterprise information integration.

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4725 Analytical Solutions of Kortweg-de Vries(KdV) Equation

Authors: Foad Saadi, M. Jalali Azizpour, S.A. Zahedi

Abstract:

The objective of this paper is to present a comparative study of Homotopy Perturbation Method (HPM), Variational Iteration Method (VIM) and Homotopy Analysis Method (HAM) for the semi analytical solution of Kortweg-de Vries (KdV) type equation called KdV. The study have been highlighted the efficiency and capability of aforementioned methods in solving these nonlinear problems which has been arisen from a number of important physical phenomenon.

Keywords: Variational Iteration Method (VIM), HomotopyPerturbation Method (HPM), Homotopy Analysis Method (HAM), KdV Equation.

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4724 Box Counting Dimension of the Union L of Trinomial Curves When α ≥ 1

Authors: Kaoutar Lamrini Uahabi, Mohamed Atounti

Abstract:

In the present work, we consider one category of curves denoted by L(p, k, r, n). These curves are continuous arcs which are trajectories of roots of the trinomial equation zn = αzk + (1 − α), where z is a complex number, n and k are two integers such that 1 ≤ k ≤ n − 1 and α is a real parameter greater than 1. Denoting by L the union of all trinomial curves L(p, k, r, n) and using the box counting dimension as fractal dimension, we will prove that the dimension of L is equal to 3/2.

Keywords: Feasible angles, fractal dimension, Minkowski sausage, trinomial curves, trinomial equation.

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4723 Reducing Weight and Fuel Consumption of Civil Aircraft by EML

Authors: L. Bertola, T. Cox, P. Wheeler, S. Garvey, H. Morvan

Abstract:

Electromagnetic Launch (EML) systems have been proposed for military applications to accelerate jet planes on aircraft carriers. This paper proposes the implementation of similar technology to aid civil aircraft take-off, which can provide significant economic, environmental and technical benefits. Assisted launch has the potential of reducing on ground noise and emissions near airports and improving overall aircraft efficiency through reducing engine thrust requirements. This paper presents a take-off performance analysis for an Airbus A320-200 taking off with and without the assistance of the electromagnetic catapult. Assisted take-off allows for a significant reduction in take-off field length, giving more capacity with existing airport footprints and reducing the necessary footprint of new airports, which will both reduce costs and increase the number of suitable sites. The electromagnetic catapult may allow the installation of smaller engines with lower rated thrust. The consequent fuel consumption and operational cost reduction is estimated. The potential of reducing the aircraft operational costs and the runway length required make EML system an attractive solution to the air traffic growth in busy airports.

Keywords: EML system, fuel consumption, take-off analysis, weight reduction.

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4722 Ultra-High Frequency Passive Radar Coverage for Cars Detection in Semi-Urban Scenarios

Authors: Pedro Gómez-del-Hoyo, Jose-Luis Bárcena-Humanes, Nerea del-Rey-Maestre, María-Pilar Jarabo-Amores, David Mata-Moya

Abstract:

A study of achievable coverages using passive radar systems in terrestrial traffic monitoring applications is presented. The study includes the estimation of the bistatic radar cross section of different commercial vehicle models that provide challenging low values which make detection really difficult. A semi-urban scenario is selected to evaluate the impact of excess propagation losses generated by an irregular relief. A bistatic passive radar exploiting UHF frequencies radiated by digital video broadcasting transmitters is assumed. A general method of coverage estimation using electromagnetic simulators in combination with estimated car average bistatic radar cross section is applied. In order to reduce the computational cost, hybrid solution is implemented, assuming free space for the target-receiver path but estimating the excess propagation losses for the transmitter-target one.

Keywords: Bistatic radar cross section, passive radar, propagation losses, radar coverage.

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4721 Characterization of Responsivity, Sensitivity and Spectral Response in Thin Film SOI photo-BJMOS -FET Compatible with CMOS Technology

Authors: Hai-Qing Xie, Yun Zeng, Yong-Hong Yan, Jian-Ping Zeng, Tai-Hong Wang

Abstract:

Photo-BJMOSFET (Bipolar Junction Metal-Oxide- Semiconductor Field Effect Transistor) fabricated on SOI film was proposed. ITO film is adopted in the device as gate electrode to reduce light absorption. Depletion region but not inversion region is formed in film by applying gate voltage (but low reverse voltage) to achieve high photo-to-dark-current ratio. Comparisons of photoelectriccharacteristics executed among VGK=0V, 0.3V, 0.6V, 0.9V and 1.0V (reverse voltage VAK is equal to 1.0V for total area of 10×10μm2). The results indicate that the greatest improvement in photo-to-dark-current ratio is achieved up to 2.38 at VGK=0.6V. In addition, photo-BJMOSFET is compatible with CMOS integration due to big input resistance

Keywords: Photo-BJMOSFET, Responsivity, Sensitivity, Spectral response.

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4720 CAD Model of Cole Cole Representation for Analyzing Performance of Microstrip Moisture Sensing Applications

Authors: Settapong Malisuwan, Jesada Sivaraks, Wasan Jaiwong, Veerapat Sanpanich

Abstract:

In the past decade, the development of microstrip sensor application has evolved tremendously. Although cut and trial method was adopted to develop microstrip sensing applications in the past, Computer-Aided-Design (CAD) is a more effective as it ensures less time is consumed and cost saving is achieved in developing microstrip sensing applications. Therefore microstrip sensing applications has gained popularity as an effective tool adopted in continuous sensing of moisture content particularly in products that is administered mainly by liquid content. In this research, the Cole-Cole representation of reactive relaxation is applied to assess the performance of the microstrip sensor devices. The microstrip sensor application is an effective tool suitable for sensing the moisture content of dielectric material. Analogous to dielectric relaxation consideration of Cole-Cole diagrams as applied to dielectric materials, a “reactive relaxation concept” concept is introduced to represent the frequency-dependent and moisture content characteristics of microstrip sensor devices.

Keywords: Microstrip, Sensor, Cole-Cole Representation, Moisture content.

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4719 Numerical Investigation of Aerodynamic Analysis on Passenger Vehicle

Authors: Cafer Görkem Pınar, İlker Coşar, Serkan Uzun, Atahan Çelebi, Mehmet Ali Ersoy, Ali Pınarbaşı

Abstract:

In this study, it was numerically investigated that a 1:1 scale model of the Renault Clio MK4 SW brand vehicle aerodynamic analysis was performed in the commercial computational fluid dynamics (CFD) package program of ANSYS CFX 2021 R1 under steady, subsonic, and 3-D conditions. The model of vehicle used for the analysis was made independent of the number of mesh elements and the k-epsilon turbulence model was applied during the analysis. Results were interpreted as streamlines, pressure gradient, and turbulent kinetic energy contours around the vehicle at 50 km/h and 100 km/h speeds. In addition, the validity of the analysis was decided by comparing the drag coefficient of the vehicle with the values in the literature. As a result, the pressure gradient contours of the taillight of the Renault Clio MK4 SW vehicle were examined and the behavior of the total force at speeds of 50 km/h and 100 km/h was interpreted.

Keywords: CFD, k-epsilon, aerodynamics, drag coefficient, taillight.

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4718 Solitons and Universes with Acceleration Driven by Bulk Particles

Authors: A. C. Amaro de Faria Jr, A. M. Canone

Abstract:

Considering a scenario where our universe is taken as a 3d domain wall embedded in a 5d dimensional Minkowski space-time, we explore the existence of a richer class of solitonic solutions and their consequences for accelerating universes driven by collisions of bulk particle excitations with the walls. In particular it is shown that some of these solutions should play a fundamental role at the beginning of the expansion process. We present some of these solutions in cosmological scenarios that can be applied to models that describe the inflationary period of the Universe.

Keywords: Solitons, topological defects, Branes, kinks, accelerating universes in Brane scenarios.

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4717 Topographic Mapping of Farmland by Integration of Multiple Sensors on Board Low-Altitude Unmanned Aerial System

Authors: Mengmeng Du, Noboru Noguchi, Hiroshi Okamoto, Noriko Kobayashi

Abstract:

This paper introduced a topographic mapping system with time-saving and simplicity advantages based on integration of Light Detection and Ranging (LiDAR) data and Post Processing Kinematic Global Positioning System (PPK GPS) data. This topographic mapping system used a low-altitude Unmanned Aerial Vehicle (UAV) as a platform to conduct land survey in a low-cost, efficient, and totally autonomous manner. An experiment in a small-scale sugarcane farmland was conducted in Queensland, Australia. Subsequently, we synchronized LiDAR distance measurements that were corrected by using attitude information from gyroscope with PPK GPS coordinates for generation of precision topographic maps, which could be further utilized for such applications like precise land leveling and drainage management. The results indicated that LiDAR distance measurements and PPK GPS altitude reached good accuracy of less than 0.015 m.

Keywords: Land survey, light detection and ranging, post processing kinematic global positioning system, precision agriculture, topographic map, unmanned aerial vehicle.

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4716 Computations of Bezier Geodesic-like Curves on Spheres

Authors: Sheng-Gwo Chen, Wen-Haw Chen

Abstract:

It is an important problem to compute the geodesics on a surface in many fields. To find the geodesics in practice, however, the traditional discrete algorithms or numerical approaches can only find a list of discrete points. The first author proposed in 2010 a new, elegant and accurate method, the geodesic-like method, for approximating geodesics on a regular surface. This paper will present by use of this method a computation of the Bezier geodesic-like curves on spheres.

Keywords: Geodesics, Geodesic-like curve, Spheres, Bezier.

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4715 Analysis of Complexes Pairing Performat Radical and Water

Authors: Sanaz Gharehzadeh Shirazi, Subira Gharehzadeh Shirazi, Fariba Jafari

Abstract:

The present article comprises a theoretical study of structures Performat radical (HCO3) with H2O molecule. We make use of ab initio quantum chemical methods. Unrestricted Hartee-Fock (UHF) with the basis set6-311+g(2df,2p) and density functional theory (B3LYP) with the basis set 6-311+g(2df,2p) and also we done atoms in molecules (AIM) theory for them. We have found four stable geometries the PerformatRadical(HCO3) with H2O.

Keywords: Hydrogen binding, Performat Radical, Water, Gaussian, Atoms in molecules (AIM) theory

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4714 Stochastic Comparisons of Heterogeneous Samples with Homogeneous Exponential Samples

Authors: Nitin Gupta, Rakesh Kumar Bajaj

Abstract:

In the present communication, stochastic comparison of a series (parallel) system having heterogeneous components with random lifetimes and series (parallel) system having homogeneous exponential components with random lifetimes has been studied. Further, conditions under which such a comparison is possible has been established.

Keywords: Exponential distribution, Order statistics, Star ordering, Stochastic ordering.

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4713 Study of Water Relations, Chlorophyll and their Correlations with Grain Yield in Wheat(Triticum aestivum L.) Genotypes

Authors: Mokhtar Ghobadi, Saeed Khosravi, Danial Kahrizi, Firooz Shirvani

Abstract:

The objective of this experiment was to study of water relations and chlorophyll in different wheat genotypes and their correlations with grain and biological yields. 21 genotypes of bread wheat were compared in a field experiment as randomized complete blocks design with four replications. The results showed that relative water deficit, relative water loss, excised leaf water retention, cell membrane stability, chlorophyll-a, chlorophyll-b, total chlorophyll, grain yield and biological yield were different significantly among wheat genotypes, but SPAD-chlorophyll index, relative water content and chlorophyll florescence were not. Significant correlations were not observed among above mentioned water relations and chlorophyll characteristics with grain yield, but there was a positive and significant correlation between biological yield and grain yield.

Keywords: Wheat, water relations, chlorophyll, yield

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4712 Optimization of Control Parameters for MRR in Injection Flushing Type of EDM on Stainless Steel 304 Workpiece

Authors: M. S. Reza, M. Hamdi, A.S. Hadi

Abstract:

The operating control parameters of injection flushing type of electrical discharge machining process on stainless steel 304 workpiece with copper tools are being optimized according to its individual machining characteristic i.e. material removal rate (MRR). Lower MRR during EDM machining process may decrease its- machining productivity. Hence, the quality characteristic for MRR is set to higher-the-better to achieve the optimum machining productivity. Taguchi method has been used for the construction, layout and analysis of the experiment for each of the machining characteristic for the MRR. The use of Taguchi method in the experiment saves a lot of time and cost of preparing and machining the experiment samples. Therefore, an L18 Orthogonal array which was the fundamental component in the statistical design of experiments has been used to plan the experiments and Analysis of Variance (ANOVA) is used to determine the optimum machining parameters for this machining characteristic. The control parameters selected for this optimization experiments are polarity, pulse on duration, discharge current, discharge voltage, machining depth, machining diameter and dielectric liquid pressure. The result had shown that the higher the discharge voltage, the higher will be the MRR.

Keywords: ANOVA, EDM, Injection Flushing, L18 OrthogonalArray, MRR, Stainless Steel 304

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4711 Effects of Bay Leaves on Blood Glucose and Lipid Profiles on the Patients with Type 1 Diabetes

Authors: Abdulrahim Aljamal

Abstract:

Bay leaves have been shown to improve insulin function in vitro but the effects on people have not been determined. The objective of this study was to determine if bay leaves may be important in the prevention and/or alleviation of type 1 diabetes. Methods: Fifty five people with type 1 diabetes were divided into two groups, 45 given capsules containing 3 g of bay leaves per day for 30 days and 10 given a placebo capsules. Results All the patients consumed bay leaves shows reduced serum glucose with significant decreases 27% after 30 d. Total cholesterol decreased, 21 %, after 30 days with larger decreases in low density lipoprotein (LDL) 24%. High density lipoprotein (HDL) increased 20% and Triglycerides also decreased 26%. There were no significant changes in the placebo group. Conclusion, this study demonstrates that consumption of bay leaves, 3 g/d for 30 days, decreases risk factors for diabetes and cardiovascular diseases and suggests that bay leaves may be beneficial for people with type 1 diabetes.

Keywords: bay leave, cholesterol, diabetes, triglycerides

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4710 Exploiting Machine Learning Techniques for the Enhancement of Acceptance Sampling

Authors: Aikaterini Fountoulaki, Nikos Karacapilidis, Manolis Manatakis

Abstract:

This paper proposes an innovative methodology for Acceptance Sampling by Variables, which is a particular category of Statistical Quality Control dealing with the assurance of products quality. Our contribution lies in the exploitation of machine learning techniques to address the complexity and remedy the drawbacks of existing approaches. More specifically, the proposed methodology exploits Artificial Neural Networks (ANNs) to aid decision making about the acceptance or rejection of an inspected sample. For any type of inspection, ANNs are trained by data from corresponding tables of a standard-s sampling plan schemes. Once trained, ANNs can give closed-form solutions for any acceptance quality level and sample size, thus leading to an automation of the reading of the sampling plan tables, without any need of compromise with the values of the specific standard chosen each time. The proposed methodology provides enough flexibility to quality control engineers during the inspection of their samples, allowing the consideration of specific needs, while it also reduces the time and the cost required for these inspections. Its applicability and advantages are demonstrated through two numerical examples.

Keywords: Acceptance Sampling, Neural Networks, Statistical Quality Control.

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4709 Performance Evaluation of Minimum Quantity Lubrication on EN3 Mild Steel Turning

Authors: Swapnil Rajan Jadhav, Ajay Vasantrao Kashikar

Abstract:

Lubrication, cooling and chip removal are the desired functions of any cutting fluid. Conventional or flood lubrication requires high volume flow rate and cost associated with this is higher. In addition, flood lubrication possesses health risks to machine operator. To avoid these consequences, dry machining and minimum quantity are two alternatives. Dry machining cannot be a suited alternative as it can generate greater heat and poor surface finish. Here, turning work is carried out on a Lathe machine using EN3 Mild steel. Variable cutting speeds and depth of cuts are provided and corresponding temperatures and surface roughness values were recorded. Experimental results are analyzed by Minitab software. Regression analysis, main effect plot, and interaction plot conclusion are drawn by using ANOVA. There is a 95.83% reduction in the use of cutting fluid. MQL gives a 9.88% reduction in tool temperature, this will improve tool life. MQL produced a 17.64% improved surface finish. MQL appears to be an economical and environmentally compatible lubrication technique for sustainable manufacturing.

Keywords: ANOVA, MQL, regression analysis, surface roughness

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4708 Performance Evaluation of Minimum Quantity Lubrication on EN3 Mild Steel Turning

Authors: Swapnil Rajan Jadhav, Ajay Vasantrao Kashikar

Abstract:

Lubrication, cooling and chip removal are the desired functions of any cutting fluid. Conventional or flood lubrication requires high volume flow rate and cost associated with this is higher. In addition, flood lubrication possesses health risks to machine operator. To avoid these consequences, dry machining and minimum quantity are two alternatives. Dry machining cannot be a suited alternative as it can generate greater heat and poor surface finish. Here, turning work is carried out on a Lathe machine using EN3 Mild steel. Variable cutting speeds and depth of cuts are provided and corresponding temperatures and surface roughness values were recorded. Experimental results are analyzed by Minitab software. Regression analysis, main effect plot, and interaction plot conclusion are drawn by using ANOVA. There is a 95.83% reduction in the use of cutting fluid. MQL gives a 9.88% reduction in tool temperature, this will improve tool life. MQL produced a 17.64% improved surface finish. MQL appears to be an economical and environmentally compatible lubrication technique for sustainable manufacturing.

Keywords: ANOVA, MQL, regression analysis, surface roughness

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4707 Several Aspects of the Conceptual Framework of Financial Reporting

Authors: Nadezhda Kvatashidze

Abstract:

The conceptual framework of International Financial Reporting Standards determines the basic principles of accounting. The said principles have multiple applications, with professional judgments being one of those. Recognition and assessment of the information contained in financial reporting, especially so the somewhat uncertain events and transactions and/or the ones regarding which there is no standard or interpretation are based on professional judgments. Professional judgments aim at the formulation of expert assumptions regarding the specifics of the circumstances and events to be entered into the report based on the conceptual framework terms and principles. Experts have to make a choice in favor of one of the aforesaid and simulate the situations applying multi-variant accounting estimates and judgment. In making the choice, one should consider all the factors, which may help represent the information in the best way possible. Professional judgment determines the relevance and faithful representation of the presented information, which makes it more useful for the existing and potential investors. In order to assess the prospected net cash flows, the information must be predictable and reliable. The publication contains critical analysis of the aforementioned problems. The fact that the International Financial Reporting Standards are developed continuously makes the issue all the more important and that is another point discussed in the study.

Keywords: Conceptual Framework for financial reporting, Qualitative characteristics of financial information, Professional judgement, Cost constraints, Financial reporting.

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4706 Electrode Engineering for On-Chip Liquid Driving by Using Electrokinetic Effect

Authors: Reza Hadjiaghaie Vafaie, Aysan Madanpasandi, Behrooz Zare Desari, Seyedmohammad Mousavi

Abstract:

High lamination in microchannel is one of the main challenges in on-chip components like micro total analyzer systems and lab-on-a-chips. Electro-osmotic force is highly effective in chip-scale. This research proposes a microfluidic-based micropump for low ionic strength solutions. Narrow microchannels are designed to generate an efficient electroosmotic flow near the walls. Microelectrodes are embedded in the lateral sides and actuated by low electric potential to generate pumping effect inside the channel. Based on the simulation study, the fluid velocity increases by increasing the electric potential amplitude. We achieve a net flow velocity of 100 µm/s, by applying +/- 2 V to the electrode structures. Our proposed low voltage design is of interest in conventional lab-on-a-chip applications.

Keywords: Integration, electrokinetic, on-chip, fluid pumping, microfluidic.

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4705 The Construction of a Probiotic Lactic Acid Bacterium Expressing Acid-Resistant Phytase Enzyme

Authors: R. Majidzadeh Heravi, M. Sankian, H. Kermanshahi, M. R. Nassiri, A. Heravi Moussavi, S. A. Lari, A. R. Varasteh

Abstract:

The use of probiotics engineered to express specific enzymes has been the subject of considerable attention in poultry industry because of increased nutrient availability and reduced cost of enzyme supplementation. Phytase enzyme is commonly added to poultry feed to improve digestibility and availability of phosphorus from plant sources. To construct a probiotic with potential of phytate degradation, phytase gene (appA) from E. coli was cloned and transformed into two probiotic bacteria Lactobacillus salivarius and Lactococcus lactis. L. salivarous showed plasmid instability, unable to express the gene. The expression of appA gene in L. lactis was analyzed by detecting specific RNA and zymography assay. Phytase enzyme was isolated from cellular extracts of recombinant L. lactis, showing a 46 kDa band upon the SDS-PAGE analysis. Zymogram also confirmed the phytase activity of the 46 kDa band corresponding to the enzyme. An enzyme activity of 4.9U/ml was obtained in cell extracts of L. lactis. The growth of native and recombinant L. lactis was similar in the presence of two concentrations of ox bile.

Keywords: Lactobacillus salivarus, Lactococcus lactis, recombinant, phytase, poultry.

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