Search results for: Transparency report
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 500

Search results for: Transparency report

140 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.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1588
139 Photogrammetric Survey on the Natural Gas Pipeline Projects of Iran-Turkey- Europe (ITE)

Authors: Ferruh Yildiz

Abstract:

The ITE Project is a project that has 1800 km length and across the Turkey's land through east to west. The project of pipeline enters geographically from Iran to Doğubayazit (Turkey) in the east, exits to Greece from Ipsala province of Turkey in the west. This project is the one of the international projects in such scale that provides the natural gas of Iran and Caspian Sea through the European continent. In this investigation, some information will be given about the methods used to verify the direction of the pipeline and the technical properties of the results obtained. The cost of project itself entirely depends on the direction of the pipeline which would be as short as possible and the specifications of the land cover. Production standards of 1/2000 scaled digital orthophoto and vectoral maps as a results of the use of map production materials and methods (such as high resolution satellite images, and digital aerial images captured from digital aerial cameras), will also be given in this report. According to Turkish national map production standards, TM ((Transversal Mercator, 3 degree) projection is used for large scale map and UTM (Universal Transversal Mercator, 6 degree) is used for small scale map production standards. Some information is also given about the projection used in the ITE natural gas pipeline project.

Keywords: Digital Image Processing, Natural Gas Pipe Line, Photogrammetry.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2373
138 Comparative Sulphate Resistance of Pozzolanic Cement Mortars

Authors: Mahmud Abba Tahir

Abstract:

This is report on experiment out to compare the sulphate resistance of sand mortar made with five different pozzolanic cement. The pozzolanic cement were prepared by blending powered burnt bricks from the Adamawa, Makurdi, Kano, Kaduna and Niger bricks factories with ordinary Portland cement in the ratio 1:4. Sand –pozzolanic cement mortars of mix ratio 1:6 and 1:3 with water-cement ratio of 0.65 and 0.40 respectively were used to prepare cubes and bars specimens. 150 mortar cubes of size 70mm x 70mm x 70mm and 35 mortar bars of 15mm x 15mm x 100mm dimensions were cast and cured for 28 days. The cured specimens then immersed in the solutions of K2SO4, (NH4)2SO4 and water for 28 days and then tested. The compressive strengths of cubes in water increased by 34% while those in the sulphate solutions decreased. Strength decreases of the cubes, cracking and warping of bars immersed in K2SO4 were less than those in (NH4)2SO4. Specimens made with Niger and Makurdi pulverized burnt bricks experienced less effect of the sulphates and can therefore be used as pozzolan in mortar and concrete to resist sulphate.

Keywords: Burnt bricks powder, comparative, pozzolanic cement, sulphates.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 811
137 Collaboration in Palliative Care Networks in Urban and Rural Regions of Switzerland

Authors: R. Schweighoffer, N. Nagy, E. Reeves, B. Liebig

Abstract:

Due to aging populations, the need for seamless palliative care provision is of central interest for western societies. An essential aspect of palliative care delivery is the quality of collaboration amongst palliative care providers. Therefore, the current research is based on Bainbridge’s conceptual framework, which provides an outline for the evaluation of palliative care provision. This study is the first one to investigate the predictive validity of spatial distribution on the quantity of interaction amongst various palliative care providers. Furthermore, based on the familiarity principle, we examine whether the extent of collaboration influences the perceived quality of collaboration among palliative care providers in urban versus rural areas of Switzerland. Based on a population-representative survey of Swiss palliative care providers, the results of the current study show that professionals in densely populated areas report higher absolute numbers of interactions and are more satisfied with their collaborative practice. This indicates that palliative care providers who work in urban areas are better embedded into networks than their counterparts in more rural areas. The findings are especially important, considering that efficient collaboration is a prerequisite to achieve satisfactory patient outcomes. Conclusively, measures should be taken to foster collaboration in weakly interconnected palliative care networks.

Keywords: Collaboration, healthcare networks, palliative care, Switzerland.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1394
136 Evaluation of Gasoline Engine Piston with Various Coating Materials Using Finite Element Method

Authors: Nouby Ghazaly, Gamal Fouad, Ali Abd-El-Tawwab, K. A. Abd El-Gwwad

Abstract:

The purpose of this paper is to examine the piston stress distribution using several thicknesses of the coating materials to achieve higher gasoline engine performance. First of all, finite element structure analysis is used to uncoated petrol piston made of aluminum alloy. Then, steel and cast-iron piston materials are conducted and compared with the aluminum piston. After that, investigation of four coating materials namely, yttria-stabilized zirconia, magnesia-stabilized zirconia, alumina, and mullite are studied for each piston materials. Next, influence of various thickness coating layers on the structure stresses of the top surfaces is examined. Comparison between simulated results for aluminum, steel, and cast-iron materials is reported. Moreover, the influences of different coating thickness on the Von Mises stresses of four coating materials are investigated. From the simulation results, it can report that the maximum Von Mises stresses and deformations for the piston materials are decreasing with increasing the coating thickness for magnesia-stabilized zirconia, yttria-stabilized zirconia, mullite and alumina coated materials.

Keywords: Structure analysis, aluminum piston, MgZrO3, YTZ, mullite and alumina.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 742
135 Modified Buck Boost Circuit for Linear and Non-Linear Piezoelectric Energy Harvesting

Authors: I Made Darmayuda, Chai Tshun Chuan Kevin, Je Minkyu

Abstract:

Plenty researches have reported techniques to harvest energy from piezoelectric transducer. In the earlier years, the researches mainly report linear energy harvesting techniques whereby interface circuitry is designed to have input impedance that match with the impedance of the piezoelectric transducer. In recent years non-linear techniques become more popular. The non-linear technique employs voltage waveform manipulation to boost the available-for-extraction energy at the time of energy transfer.  The fact that non-linear energy extraction provides larger available-for-extraction energy doesn’t mean the linear energy extraction is completely obsolete. In some scenarios, such as where initial power is not available, linear energy extraction is still preferred. A modified Buck Boost circuit which is capable of harvesting piezoelectric energy using both linear and non-linear techniques is reported in this paper. Efficiency of at least 64% can be achieved using this circuit. For linear extraction, the modified Buck Boost circuit is controlled using a fix frequency and duty cycle clock. A voltage sensor and a pulse generator are added as the controller for the non-linear extraction technique. 

Keywords: Buck boost, energy harvester, linear energy harvester, non-linear energy harvester, piezoelectric, synchronized charge extraction.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2406
134 Real Time Approach for Data Placement in Wireless Sensor Networks

Authors: Sanjeev Gupta, Mayank Dave

Abstract:

The issue of real-time and reliable report delivery is extremely important for taking effective decision in a real world mission critical Wireless Sensor Network (WSN) based application. The sensor data behaves differently in many ways from the data in traditional databases. WSNs need a mechanism to register, process queries, and disseminate data. In this paper we propose an architectural framework for data placement and management. We propose a reliable and real time approach for data placement and achieving data integrity using self organized sensor clusters. Instead of storing information in individual cluster heads as suggested in some protocols, in our architecture we suggest storing of information of all clusters within a cell in the corresponding base station. For data dissemination and action in the wireless sensor network we propose to use Action and Relay Stations (ARS). To reduce average energy dissipation of sensor nodes, the data is sent to the nearest ARS rather than base station. We have designed our architecture in such a way so as to achieve greater energy savings, enhanced availability and reliability.

Keywords: Cluster head, data reliability, real time communication, wireless sensor networks.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1779
133 New Highly-Scalable Carbon Nanotube-Reinforced Glasses and Ceramics

Authors: Konstantinos G. Dassios, Guillaume Bonnefont, Gilbert Fantozzi, Theodore E. Matikas, Costas Galiotis

Abstract:

We report herein the development and preliminary mechanical characterization of fully-dense multi-wall carbon nanotube (MWCNT)-reinforced ceramics and glasses based on a completely new methodology termed High Shear Compaction (HSC). The tubes are introduced and bound to the matrix grains by aid of polymeric binders to form flexible green bodies which are sintered and densified by spark plasma sintering to unprecedentedly high densities of 100% of the pure-matrix value. The strategy was validated across a PyrexTM glass / MWCNT composite while no identifiable factors limit application to other types of matrices. Nondestructive evaluation, based on ultrasonics, of the dynamic mechanical properties of the materials including elastic, shear and bulk modulus as well as Poisson’s ratio showed optimum property improvement at 0.5 %wt tube loading while evidence of nanoscalespecific energy dissipative characteristics acting complementary to nanotube bridging and pull-out indicate a high potential in a wide range of reinforcing and multifunctional applications. 

Keywords: Carbon nanotubes, ceramic matrix composites, toughening, ultrasonics.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1712
132 InAlGaN Quaternary Multi-Quantum Wells UVLaser Diode Performance and Characterization

Authors: S. M. Thahab, H. Abu Hassan, Z. Hassan

Abstract:

The InAlGaN alloy has only recently began receiving serious attention into its growth and application. High quality InGaN films have led to the development of light emitting diodes (LEDs) and blue laser diodes (LDs). The quaternary InAlGaN however, represents a more versatile material since the bandgap and lattice constant can be independently varied. We report an ultraviolet (UV) quaternary InAlGaN multi-quantum wells (MQWs) LD study by using the simulation program of Integrated System Engineering (ISE TCAD). Advanced physical models of semiconductor properties were used in order to obtain an optimized structure. The device performance which is affected by piezoelectric and thermal effects was studied via drift-diffusion model for carrier transport, optical gain and loss. The optical performance of the UV LD with different numbers of quantum wells was numerically investigated. The main peak of the emission wavelength for double quantum wells (DQWs) was shifted from 358 to 355.8 nm when the forward current was increased. Preliminary simulated results indicated that better output performance and lower threshold current could be obtained when the quantum number is four, with output power of 130 mW and threshold current of 140 mA.

Keywords: Nitride semiconductors, InAlGaN quaternary, UVLD, numerical simulation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1906
131 Gender Differences in Entrepreneurship: Situation, Characteristics, Motivation and Entrepreneurial Behavior of Women Entrepreneurs in Switzerland

Authors: Mathias Rossi, Silna Borter, Marie Sansonnens

Abstract:

Entrepreneurs are important for national labour markets and economies in that they contribute significantly to economic growth as well as provide the majority of jobs and create new ones. According to the Global Entrepreneurship Monitor’s “Report on Women and Entrepreneurship”, investment in women’s entrepreneurship is an important way to exponentially increase the impact of new venture creation finding ways to empower women’s participation and success in entrepreneurship are critical for more sustainable and successful economic development. Our results confirm that they are still differences between men and women entrepreneurs The reasons seems to be the lack of specific business skills, the less extensive social network, and the lack of identification patterns among women. Those differences can be explained by the fact that women still have fewer opportunities to make a career. If this is correct, we can predict an increasing proportion of women among entrepreneurs in the next years. Concerning the development of a favorable environment for developing and enhancing women entrepreneurship activities, our results show the insertion in a network and the role of a model doubtless represent elements determining in the choice to launch an entrepreneurship activity, as well as a precious resource for the success of her company.

Keywords: Women entrepreneurship, entrepreneurship motivation, entrepreneurial behavior.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3301
130 Knowledge Acquisition and Client Organisations: Case Study of a Student as Producer

Authors: Barry Ardley, Abi Hunt, Nick Taylor

Abstract:

As a theoretical and practical framework this study uses the student as producer approach to learning in higher education, as adopted by the Lincoln International Business School, University of Lincoln, UK. Student as producer positions learners as skilled and capable agents, able to participate as partners with tutors in live research projects. To illuminate the nature of this approach to learning and to highlight its critical issues, the authors report on two guided student consultancy projects. These were set up with the assistance of two local organisations in the city of Lincoln UK. Using the student as producer model to deliver the projects enabled learners to acquire and develop a range of key skills and knowledge, not easily accessible in more traditional educational settings. This paper presents a systematic case study analysis of the eight organising principles of the student as producer model, as adopted by university tutors. The experience of tutors implementing student as producer suggests that the model can be widely applied to benefit not only the learning and teaching experiences of higher education students, and staff, but additionally, a university’s research programme and its community partners.

Keywords: Experiential learning, consultancy clients, student as producer.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 153
129 Exploring the Potential of Chatbots in Higher Education: A Preliminary Study

Authors: S. Studente, S. Ellis, S. F. Garivaldis

Abstract:

We report upon a study introducing a chatbot to develop learning communities at a London University, with a largely international student base. The focus of the chatbot was twofold; to ease the transition for students into their first year of university study, and to increase study engagement. Four learning communities were created using the chatbot; level 3 foundation, level 4 undergraduate, level 6 undergraduate and level 7 post-graduate. Students and programme leaders were provided with access to the chat bot via mobile app prior to their study induction and throughout the autumn term of 2019. At the end of the term, data were collected via questionnaires and focus groups with students and teaching staff to allow for identification of benefits and challenges. Findings indicated a positive correlation between study engagement and engagement with peers. Students reported that the chatbot enabled them to obtain support and connect to their programme leader. Both staff and students also made recommendation on how engagement could be further enhanced using the bot in terms of; clearly specified purpose, integration with existing university systems, leading by example and connectivity. Extending upon these recommendations, a second pilot study is planned for September 2020, for which the focus will be upon improving attendance rates, student satisfaction and module pass rates.

Keywords: Chatbot, e-learning, learning communities, student engagement.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1588
128 Tracing Quality Cost in a Luggage Manufacturing Industry

Authors: S. B. Jaju, R. R. Lakhe

Abstract:

Quality costs are the costs associated with preventing, finding, and correcting defective work. Since the main language of corporate management is money, quality-related costs act as means of communication between the staff of quality engineering departments and the company managers. The objective of quality engineering is to minimize the total quality cost across the life of product. Quality costs provide a benchmark against which improvement can be measured over time. It provides a rupee-based report on quality improvement efforts. It is an effective tool to identify, prioritize and select quality improvement projects. After reviewing through the literature it was noticed that a simplified methodology for data collection of quality cost in a manufacturing industry was required. The quantified standard methodology is proposed for collecting data of various elements of quality cost categories for manufacturing industry. Also in the light of research carried out so far, it is felt necessary to standardise cost elements in each of the prevention, appraisal, internal failure and external failure costs. . Here an attempt is made to standardise the various cost elements applicable to manufacturing industry and data is collected by using the proposed quantified methodology. This paper discusses the case study carried in luggage manufacturing industry.

Keywords: Quality Costs, PAF model, quantified methodology, Case study.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2218
127 Treatment of the Modern Management Mechanism of the Debris Flow Processes Expected in the Mletiskhevi

Authors: G. Chakhaia, S. Gogilava, L. Tsulukidze, Z. Laoshvili, I. Khubulava, S. Bosikashvili, T. Gugushvili

Abstract:

The work reviewed and evaluated various genesis debris flow phenomena recently formatted in the Mletiskhevi, accordingly it revealed necessity of treatment modern debris flow against measures. Based on this, it is proposed the debris flow against truncated semi cone shape construction, which elements are contained in the car’s secondary tires. its constituent elements (sections), due to the possibilities of amortization and geometric shapes is effective and sustainable towards debris flow hitting force. The construction is economical, because after crossing the debris flows in the river bed, the riverbed is not cleanable, also the elements of the building are resource saving. For assessment of influence of cohesive debris flow at the construction and evaluation of the construction effectiveness have been implemented calculation in the specific assumptions with approved methodology. According to the calculation, it was established that after passing debris flow in the debris flow construction (in 3 row case) its hitting force reduces 3 times, that causes reduce of debris flow speed and kinetic energy, as well as sedimentation on a certain section of water drain in the lower part of the construction. Based on the analysis and report on the debris flow against construction, it can be said that construction is effective, inexpensive, technically relatively easy-to-reach measure, that’s why its implementation is prospective.

Keywords: Construction, debris flow, sections, theoretical calculation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 361
126 Development of Coronal Field and Solar Wind Components for MHD Interplanetary Simulations

Authors: Ljubomir Nikolic, Larisa Trichtchenko

Abstract:

The connection between solar activity and adverse phenomena in the Earth’s environment that can affect space and ground based technologies has spurred interest in Space Weather (SW) research. A great effort has been put on the development of suitable models that can provide advanced forecast of SW events. With the progress in computational technology, it is becoming possible to develop operational large scale physics based models which can incorporate the most important physical processes and domains of the Sun-Earth system. In order to enhance our SW prediction capabilities we are developing advanced numerical tools. With operational requirements in mind, our goal is to develop a modular simulation framework of propagation of the disturbances from the Sun through interplanetary space to the Earth. Here, we report and discuss on the development of coronal field and solar wind components for a large scale MHD code. The model for these components is based on a potential field source surface model and an empirical Wang-Sheeley-Arge solar wind relation. 

Keywords: Space weather, numerical modeling, coronal field, solar wind.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2095
125 Statically Fused Unbiased Converted Measurements Kalman Filter

Authors: Zhengkun Guo, Yanbin Li, Wenqing Wang, Bo Zou

Abstract:

Active radar and sonar systems often report Doppler measurements in addition to the position measurements such as range and bearing. The tracker can perform better by making full use of the Doppler measurements. However, due to the high nonlinearity of the Doppler measurements with respect to the target state in the Cartesian coordinate systems, those measurements are not always fully exploited. This paper mainly focuses on dealing with the Doppler measurements as well as the position measurements in Polar coordinates. The Statically Fused Converted Position and Doppler Measurements Kalman Filter (SF-CMKF) with additive debiased measurement conversion has been presented. However, the exact compensation for the bias of the measurement conversion are multiplicative and depend on the statistics of the cosine of the angle measurement errors. As a result, the consistency and performance of the SF-CMKF may be suboptimal in the large angle error situations. In this paper, the multiplicative unbiased position and Doppler measurement conversion for two-dimensional (Polar-to-Cartesian) tracking are derived, and the SF-CMKF is improved by using those conversion. Monte Carlo simulations are presented to demonstrate the statistic consistency of the multiplicative unbiased conversion and the superior performance of the modified SF-CMKF (SF-UCMKF).

Keywords: Measurement conversion, Doppler, Kalman filter, estimation, tracking.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 321
124 Status Report of the GERDA Phase II Startup

Authors: Valerio D’Andrea

Abstract:

The GERmanium Detector Array (GERDA) experiment, located at the Laboratori Nazionali del Gran Sasso (LNGS) of INFN, searches for 0νββ of 76Ge. Germanium diodes enriched to ∼ 86 % in the double beta emitter 76Ge(enrGe) are exposed being both source and detectors of 0νββ decay. Neutrinoless double beta decay is considered a powerful probe to address still open issues in the neutrino sector of the (beyond) Standard Model of particle Physics. Since 2013, just after the completion of the first part of its experimental program (Phase I), the GERDA setup has been upgraded to perform its next step in the 0νββ searches (Phase II). Phase II aims to reach a sensitivity to the 0νββ decay half-life larger than 1026 yr in about 3 years of physics data taking. This exposing a detector mass of about 35 kg of enrGe and with a background index of about 10^−3 cts/(keV·kg·yr). One of the main new implementations is the liquid argon scintillation light read-out, to veto those events that only partially deposit their energy both in Ge and in the surrounding LAr. In this paper, the GERDA Phase II expected goals, the upgrade work and few selected features from the 2015 commissioning and 2016 calibration runs will be presented. The main Phase I achievements will be also reviewed.

Keywords: Gerda, double beta decay, germanium, LNGS.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1489
123 Production of H5N1 Hemagglutinin inTrichoplusia ni Larvae by a Novel Bi-cistronic Baculovirus Expression Vector

Authors: Tzyy Rong Jinn, Nguyen Tiep Khac, Tzong Yuan Wu

Abstract:

Highly pathogenic avian influenza (HPAI) H5N1 viruses have created demand for a cost-effective vaccine to prevent a pandemic of the disease. Here, we report that Trichoplusia ni (T. ni) larvae can act as a cost-effective bioreactor to produce recombinant HA5 (rH5HA) proteins as an potential effective vaccine for chickens. To facilitate the recombinant virus identification, virus titer determination and access the infected larvae, we employed the internal ribosome entry site (IRES) derived from Perina nuda virus (PnV, belongs to insect picorna like Iflavirus genus) to construct a bi-cistronic baculovirus expression vector that can express the rH5HA protein and enhanced green fluorescent protein (EGFP) simultaneously. Western blot analysis revealed that the 70 kDa rH5HA protein and partially cleaved products (40 kDa H5HA1) were generated in T. ni larvae infected with recombinant baculovirus carrying the H5HA gene. These data suggest that the baculovirus-larvae recombinant protein expression system could be a cost-effective platform for H5N1 vaccine production.

Keywords: Avian Influenza, baculovirus, hemagglutinin, Trichoplusia ni larvae

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1776
122 Corporate Social Responsibility Disclosure, Tax Aggressiveness and Sustainability Report Assurance: Evidence from Thailand

Authors: Eko Budi Santoso, Kazia Laturette, Stanislaus Adnanto Mastan

Abstract:

This study aims to examine the association between disclosure of social responsibility and tax aggressiveness in developing countries, namely Thailand. This is due to the increasing trend of disclosure of social responsibility in developing countries, even though this disclosure of information is still voluntary. On the other hand, developing countries have low taxation rate and investor protection infrastructures that allow the disclosure of social responsibility to be used opportunistically as a tool to fool the attainment of interests. This study also examines the role of assurance on the association between corporate social responsibility disclosure and tax aggressiveness. The assurance aims to provide confidence that the disclosure of social responsibility by the company is valid. This research builds an index to measure the disclosure of social responsibility based on the rules issued by the innovative Global Reporting. The results of the study are based on a sample of publicly traded companies in Thailand, which showed a positive association between disclosure of corporate social responsibility and tax aggressiveness, but it was further discovered that these results were mitigated by the existence of assurance against disclosure of corporate social responsibility. The results of this study indicate that the disclosure of corporate social responsibility can show that the company cares about the issue of social responsibility but does not automatically make the company as one that holds ethical values ​​in its business practices.

Keywords: Corporate Social Responsibility disclosure, tax aggressiveness, sustainability assurance, business ethics.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1446
121 Students’ Perception of Vector Representation in the Context of Electric Force and the Role of Simulation in Developing an Understanding

Authors: S. Shubha, B. N. Meera

Abstract:

Physics Education Research (PER) results have shown that students do not achieve the expected level of competency in understanding the concepts of different domains of Physics learning when taught by the traditional teaching methods, the concepts of Electricity and Magnetism (E&M) being one among them. Simulation being one of the valuable instructional tools renders an opportunity to visualize varied experiences with such concepts. Considering the electric force concept which requires extensive use of vector representations, we report here the outcome of the research results pertaining to the student understanding of this concept and the role of simulation in using vector representation. The simulation platform provides a positive impact on the use of vector representation. The first stage of this study involves eliciting and analyzing student responses to questions that probe their understanding of the concept of electrostatic force and this is followed by four stages of student interviews as they use the interactive simulations of electric force in one dimension. Student responses to the questions are recorded in real time using electronic pad. A validation test interview is conducted to evaluate students' understanding of the electric force concept after using interactive simulation. Results indicate lack of procedural knowledge of the vector representation. The study emphasizes the need for the choice of appropriate simulation and mode of induction for learning.

Keywords: Electric Force, Interactive, Representation, Simulation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2197
120 An Investigation into Kanji Character Discrimination Process from EEG Signals

Authors: Hiroshi Abe, Minoru Nakayama

Abstract:

The frontal area in the brain is known to be involved in behavioral judgement. Because a Kanji character can be discriminated visually and linguistically from other characters, in Kanji character discrimination, we hypothesized that frontal event-related potential (ERP) waveforms reflect two discrimination processes in separate time periods: one based on visual analysis and the other based on lexcical access. To examine this hypothesis, we recorded ERPs while performing a Kanji lexical decision task. In this task, either a known Kanji character, an unknown Kanji character or a symbol was presented and the subject had to report if the presented character was a known Kanji character for the subject or not. The same response was required for unknown Kanji trials and symbol trials. As a preprocessing of signals, we examined the performance of a method using independent component analysis for artifact rejection and found it was effective. Therefore we used it. In the ERP results, there were two time periods in which the frontal ERP wavefoms were significantly different betweeen the unknown Kanji trials and the symbol trials: around 170ms and around 300ms after stimulus onset. This result supported our hypothesis. In addition, the result suggests that Kanji character lexical access may be fully completed by around 260ms after stimulus onset.

Keywords: Character discrimination, Event-related Potential, IndependentComponent Analysis, Kanji, Lexical access.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1752
119 Influence of Fermentation Conditions on Humic Acids Production by Trichoderma viride Using an Oil Palm Empty Fruit Bunch as the Substrate

Authors: F. L. Motta, M. H. A. Santana

Abstract:

Humic acids (HA) were produced by a Trichoderma viride strain under submerged fermentation in a medium based on the oil palm empty fruit bunch (EFB) and the main variables of the process were optimized by using response surface methodology. A temperature of 40°C and concentrations of 50g/L EFB, 5.7g/L potato peptone and 0.11g/L (NH4)2SO4 were the optimum levels of the variables that maximize the HA production, within the physicochemical and biological limits of the process. The optimized conditions led to an experimental HA concentration of 428.4±17.5 mg/L, which validated the prediction from the statistical model of 412.0mg/L. This optimization increased about 7–fold the HA production previously reported in the literature. Additionally, the time profiles of HA production and fungal growth confirmed our previous findings that HA production preferably occurs during fungal sporulation. The present study demonstrated that T. viride successfully produced HA via the submerged fermentation of EFB and the process parameters were successfully optimized using a statistics-based response surface model. To the best of our knowledge, the present work is the first report on the optimization of HA production from EFB by a biotechnological process, whose feasibility was only pointed out in previous works.

Keywords: Empty fruit bunch, humic acids, submerged fermentation, Trichoderma viride.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2139
118 Steady State Transpiration Cooling System in Ni-Cr Open-Cellular Porous Plate

Authors: P. Amatachaya, P. Khantikomol, R. Sangchot, B. Krittacom

Abstract:

The steady-state temperature for one-dimensional transpiration cooling system has been conducted experimentally and numerically to investigate the heat transfer characteristics of combined convection and radiation. The Nickel –Chrome (Ni-Cr) open-cellular porous material having porosity of 0.93 and pores per inch (PPI) of 21.5 was examined. The upper surface of porous plate was heated by the heat flux of incoming radiation varying from 7.7 - 16.6 kW/m2 whereas air injection velocity fed into the lower surface was varied from 0.36 - 1.27 m/s, and was then rearranged as Reynolds number (Re). For the report of the results in the present study, two efficiencies including of temperature and conversion efficiency were presented. Temperature efficiency indicating how close the mean temperature of a porous heat plate to that of inlet air, and increased rapidly with the air injection velocity (Re). It was then saturated and had a constant value at Re higher than 10. The conversion efficiency, which was regarded as the ability of porous material in transferring energy by convection after absorbed from heat radiation, decreased with increasing of the heat flux and air injection velocity. In addition, it was then asymptotic to a constant value at the Re higher than 10. The numerical predictions also agreed with experimental data very well.

Keywords: Convection, open-cellular, radiation, transpiration cooling, Reynolds number.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1575
117 Intrinsic Electromagnetic Fields and Atom-Field Coupling in Living Cells

Authors: Masroor H. S. Bukhari, Z. H. Shah

Abstract:

The possibility of intrinsic electromagnetic fields within living cells and their resonant self-interaction and interaction with ambient electromagnetic fields is suggested on the basis of a theoretical and experimental study. It is reported that intrinsic electromagnetic fields are produced in the form of radio-frequency and infra-red photons within atoms (which may be coupled or uncoupled) in cellular structures, such as the cell cytoskeleton and plasma membrane. A model is presented for the interaction of these photons among themselves or with atoms under a dipole-dipole coupling, induced by single-photon or two-photon processes. This resonance is manifested by conspicuous field amplification and it is argued that it is possible for these resonant photons to undergo tunnelling in the form of evanescent waves to a short range (of a few nanometers to micrometres). This effect, suggested as a resonant photon tunnelling mechanism in this report, may enable these fields to act as intracellular signal communication devices and as bridges between macromolecules or cellular structures in the cell cytoskeleton, organelles or membrane. A brief overview of an experimental technique and a review of some preliminary results are presented, in the detection of these fields produced in living cell membranes under physiological conditions.

Keywords: bioelectromagnetism, cell membrane, evanescentwaves, photon tunnelling, resonance

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1848
116 Integrated Cultivation Technique for Microbial Lipid Production by Photosynthetic Microalgae and Locally Oleaginous Yeast

Authors: Mutiyaporn Puangbut, Ratanaporn Leesing

Abstract:

The objective of this research is to study of microbial lipid production by locally photosynthetic microalgae and oleaginous yeast via integrated cultivation technique using CO2 emissions from yeast fermentation. A maximum specific growth rate of Chlorella sp. KKU-S2 of 0.284 (1/d) was obtained under an integrated cultivation and a maximum lipid yield of 1.339g/L was found after cultivation for 5 days, while 0.969g/L of lipid yield was obtained after day 6 of cultivation time by using CO2 from air. A high value of volumetric lipid production rate (QP, 0.223 g/L/d), specific product yield (YP/X, 0.194), volumetric cell mass production rate (QX, 1.153 g/L/d) were found by using ambient air CO2 coupled with CO2 emissions from yeast fermentation. Overall lipid yield of 8.33 g/L was obtained (1.339 g/L of Chlorella sp. KKU-S2 and 7.06g/L of T. maleeae Y30) while low lipid yield of 0.969g/L was found using non-integrated cultivation technique. To our knowledge this is the unique report about the lipid production from locally microalgae Chlorella sp. KKU-S2 and yeast T. maleeae Y30 in an integrated technique to improve the biomass and lipid yield by using CO2 emissions from yeast fermentation.

Keywords: Microbial lipid, Chlorella sp. KKU-S2, Torulaspora maleeae Y30, oleaginous yeast, biodiesel, CO2 emissions

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2218
115 Promoting Mathematical Understanding Using ICT in Teaching and Learning

Authors: Kamel Hashem, Ibrahim Arman

Abstract:

Information and Communication Technologies (ICT) in mathematical education is a very active field of research and innovation, where learning is understood to be meaningful and grasping multiple linked representation rather than rote memorization, a great amount of literature offering a wide range of theories, learning approaches, methodologies and interpretations, are generally stressing the potentialities for teaching and learning using ICT. Despite the utilization of new learning approaches with ICT, students experience difficulties in learning concepts relevant to understanding mathematics, much remains unclear about the relationship between the computer environment, the activities it might support, and the knowledge that might emerge from such activities. Many questions that might arise in this regard: to what extent does the use of ICT help students in the process of understanding and solving tasks or problems? Is it possible to identify what aspects or features of students' mathematical learning can be enhanced by the use of technology? This paper will highlight the interest of the integration of information and communication technologies (ICT) into the teaching and learning of mathematics (quadratic functions), it aims to investigate the effect of four instructional methods on students- mathematical understanding and problem solving. Quantitative and qualitative methods are used to report about 43 students in middle school. Results showed that mathematical thinking and problem solving evolves as students engage with ICT activities and learn cooperatively.

Keywords: Dynamic Geometry Software, Information and Communication Technologies, Visualization, Mathematical Education.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1816
114 Construction of Recombinant E.coli Expressing Fusion Protein to Produce 1,3-Propanediol

Authors: Rosarin Rujananon, Poonsuk Prasertsan, Amornrat Phongdara, Tanate Panrat, Jibin Sun, Sugima Rappert, An-Ping Zeng

Abstract:

In this study, a synthetic pathway was created by assembling genes from Clostridium butyricum and Escherichia coli in different combinations. Among the genes were dhaB1 and dhaB2 from C. butyricum VPI1718 coding for glycerol dehydratase (GDHt) and its activator (GDHtAc), respectively, involved in the conversion of glycerol to 3-hydroxypropionaldehyde (3-HPA). The yqhD gene from E.coli BL21 was also included which codes for an NADPHdependent 1,3-propanediol oxidoreductase isoenzyme (PDORI) reducing 3-HPA to 1,3-propanediol (1,3-PD). Molecular modeling analysis indicated that the conformation of fusion protein of YQHD and DHAB1 was favorable for direct molecular channeling of the intermediate 3-HPA. According to the simulation results, the yqhD and dhaB1 gene were assembled in the upstream of dhaB2 to express a fusion protein, yielding the recombinant strain E. coliBL21 (DE3)//pET22b+::yqhD-dhaB1_dhaB2 (strain BP41Y3). Strain BP41Y3 gave 10-fold higher 1,3-PD concentration than E. coliBL21 (DE3)//pET22b+::yqhD-dhaB1_dhaB2 (strain BP31Y2) expressing the recombinant enzymes simultaneously but in a non-fusion mode. This is the first report using a gene fusion approach to enhance the biological conversion of glycerol to the value added compound 1,3- PD.

Keywords: Recombinant E.coli, 1, 3-propanediol, glycerol, fusion protein.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1978
113 Perceptions of Health Status and Lifestyle Health Behaviors of Poor People in Mauritius

Authors: Smita S. D. Goorah, Melisha Panchoo

Abstract:

In Mauritius, much emphasis is put on measures to combat the high prevalence of non-communicable diseases (NCDs). Health promotion campaigns for the adoption of healthy behaviors and screening programs are done regularly by local authorities and NCD surveys are carried out at intervals. However, the health behaviors of the poor have not been investigated so far. This study aims to give an insight on the perceptions of health status and lifestyle health behaviors of poor people in Mauritius. A crosssectional study among 83 persons benefiting from social aid in a selected urban district was carried out. Results showed that 51.8% of respondents perceived that they had good health status. 57.8% had no known NCD whilst 25.3% had hypertension, followed by diabetes (16.9%), asthma (9.6%) and heart disease (7.2%).They had low smoking (10.8%) and alcohol consumption (6.0%) as well as high physical activity prevalence (54.2%). These results were significantly different from the NCD survey carried out in the general population. Consumption of vegetables in the study was high. Overweight and obesity trends were however similar to the NCD survey report 2009. These findings contrast with other international studies showing poor people having poor perceptions of health status and unhealthy behavioral choices. Whether these positive health behaviors of poor people in Mauritius arise out of choice or whether it is because the alternative behavior is too costly remains to be investigated further.

Keywords: Health behavior, non-communicable diseases, poor people.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1864
112 Unmet English Needs of the Non-Engineering Staff: The Case of Algerian Hydrocarbon Industry

Authors: N. Khiati

Abstract:

The present paper attempts to report on some findings that emerged out of a larger scale doctorate research into English language needs of a renowned Algerian company of Hydrocarbon industry. From a multifaceted English for specific purposes (ESP) research perspective, the paper considers the English needs of the finance/legal department staff in the midst of the conflicting needs perspectives involving both objective needs indicators (i.e., the pressure of globalised business) and the general negative attitudes among the administrative -mainly jurists- staff towards English (favouring a non-adaptation strategy). The researcher’s unearthing of the latter’s needs is an endeavour to concretise the concepts of unmet, or unconscious needs, among others. This is why, these initially uncovered hidden needs will be detailed questioning educational background, namely previous language of instruction; training experiences and expectations; as well as the actual communicative practices derived from the retrospective interviews and preliminary quantitative data of the questionnaire. Based on these rough clues suggesting real needs, the researcher will tentatively propose some implications for both pre-service and in-service training organisers as well as for educational policy makers in favour of an English course in legal English for the jurists mainly from pre-graduate phases to in-service training.

Keywords: English for specific purposes, ESP, legal and finance staff, needs analysis, unmet/unconscious needs, training implications.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 850
111 QSAR Studies of Certain Novel Heterocycles Derived from Bis-1, 2, 4 Triazoles as Anti-Tumor Agents

Authors: Madhusudan Purohit, Stephen Philip, Bharathkumar Inturi

Abstract:

In this paper we report the quantitative structure activity relationship of novel bis-triazole derivatives for predicting the activity profile. The full model encompassed a dataset of 46 Bis- triazoles. Tripos Sybyl X 2.0 program was used to conduct CoMSIA QSAR modeling. The Partial Least-Squares (PLS) analysis method was used to conduct statistical analysis and to derive a QSAR model based on the field values of CoMSIA descriptor. The compounds were divided into test and training set. The compounds were evaluated by various CoMSIA parameters to predict the best QSAR model. An optimum numbers of components were first determined separately by cross-validation regression for CoMSIA model, which were then applied in the final analysis. A series of parameters were used for the study and the best fit model was obtained using donor, partition coefficient and steric parameters. The CoMSIA models demonstrated good statistical results with regression coefficient (r2) and the cross-validated coefficient (q2) of 0.575 and 0.830 respectively. The standard error for the predicted model was 0.16322. In the CoMSIA model, the steric descriptors make a marginally larger contribution than the electrostatic descriptors. The finding that the steric descriptor is the largest contributor for the CoMSIA QSAR models is consistent with the observation that more than half of the binding site area is occupied by steric regions.

Keywords: 3D QSAR, CoMSIA, Triazoles.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1450