Search results for: Quantitative Structure - Activity Relationship.

Authors: Anne-Margré C. Vink

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Background. Food-related allergies and intolerances are frequently occurring in dogs. Diagnosis and monitoring according ‘Golden Standard’ of elimination efficiency is, however, time consuming, expensive, and requires expert clinical setting. In order to facilitate rapid and robust, quantitative testing of intolerance, and determining the individual offending foods, a serological test is implicated for Alimentary Induced Diseases and manifestations. Method. As we developed Medisynx IgG Human Screening Test ELISA before and the dog’ immune system is most similar to humans, we were able to develop Medisynx IgG Dog Screening Test ELISA as well. In this randomized, double-blind, split-sample, retro perspective study 47 dogs suffering from Canine Atopic Dermatitis (CAD) and several secondary induced reactions were included to participate in serological Medisynx IgG Dog Screening Test ELISA (within < 0,02 % SD). Results were expressed as titers relative to the standard OD readings to diagnose alimentary induced diseases and monitoring efficacy of an individual eliminating diet in dogs. Split sample analysis was performed by independently sending 2 times 3 ml serum under two unique codes. Results. The veterinarian monitored these dogs to check dog’ results at least at 3, 7, 21, 49, 70 days and after period of 6 and 12 months on an individual negative diet and a positive challenge (retrospectively) at 6 months. Data of each dog were recorded in a screening form and reported that a complete recovery of all clinical manifestations was observed at or less than 70 days (between 50 and 70 days) in the majority of dogs (44 out of 47 dogs =93.6%). Conclusion. Challenge results showed a significant result of 100% in specificity as well as 100% positive predicted value. On the other hand, sensitivity was 95,7% and negative predictive value was 95,7%. In conclusion, an individual diet based on IgG ELISA in dogs provides a significant improvement of atopic dermatitis and pruritus including all other non-specific defined allergic skin reactions as erythema, itching, biting and gnawing at toes, as well as to several secondary manifestations like chronic diarrhoea, chronic constipation, otitis media, obesity, laziness or inactive behaviour, pain and muscular stiffness causing a movement disorders, excessive lacrimation, hyper behaviour, nervous behaviour and not possible to stay alone at home, anxiety, biting and aggressive behaviour and disobedience behaviour. Furthermore, we conclude that a relatively more severe systemic candidiasis, as shown by relatively higher titer (class 3 and 4 IgG reactions to Candida albicans), influence the duration of recovery from clinical manifestations in affected dogs. These findings are consistent with our preliminary human clinical studies.

Keywords: Allergy, canine atopic dermatitis (CAD), food allergens, IgG-ELISA, food-incompatibility.

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Authors: Tim Dunne, Weicheng Li, Chris Cheng, Qi Peng

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Deeper petroleum reservoirs are more challenging to exploit due to the high hardness and abrasive characteristics of the formations. A cutting structure that consists of particulate diamond impregnated in a supporting matrix is found to be effective. Diamond impregnated bits are favored in these applications due to the higher thermal stability of the matrix material. The diamond particles scour or abrade away concentric grooves while the rock formation adjacent to the grooves is fractured and removed. The matrix material supporting the diamond will wear away, leaving the superficial dull diamonds to fall out. The matrix material wear will expose other embedded intact sharp diamonds to continue the operation. Minimizing the erosion effect on the matrix is an important design consideration, as the life of the bit can be extended by preventing early diamond pull-out. A careful balancing of the key parameters, such as diamond concentration, tungsten carbide and metal binder must be considered during development. Described herein is the design of experiment for developing and lab testing 8 unique samples. ASTM B611 wear testing was performed to benchmark the material performance against baseline products, with further scanning electron microscopy and microhardness evaluations. The recipe S5 with diamond 25/35 mesh size, narrow size distribution, high concentration blended with fine tungsten carbide and Co-Cu-Fe-P metal binder has the best performance, which shows 19% improvement in the ASTM B611 wear test compared with the reference material. In the field trial, the rate of penetration (ROP) is measured as 15 m/h, compared to 9.5, 7.8, and 6.8 m/h of other commercial impregnated bits in the same formation. A second round of optimizing recipe S5 for a higher wear resistance is further reported.

Keywords: Diamond containing material, grit hot press insert, impregnated diamond, insert, rate of penetration, ultrahard formation.

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Authors: Raghavi Janaswamy, Saraswathi K. Vasudev

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Raga, as the soul and base, is a distinctive musical entity, in the music system, with unique structure on its construction of srutis (musical sounds) and application. One of the essential components of the music system is the ‘tala’ that defines the rhythm of a song. There are seven basic swaras (notes) Sa, Ri, Ga, Ma, Pa, Da and Ni in the carnatic music system that are analogous to the C, D, E, F, G, A and B of the western system. The carnatic music further builds on conscious use of microtones, gamakams (oscillation) and rendering styles. It has basic 72 ragas known as melakarta ragas, and a plethora of ragas have been developed from them with permutations and combinations of the basic swaras. Among them, some ragas derived from a same melakarta raga are distinctly different from each other and could evoke a profound difference in the raga bhava (emotion) during rendering. Although these could bear similar arohana and avarohana swaras, their quintessential differences in the gamakas usage and srutis present therein offer varied melodic feelings; variations in the intonation and stress given to certain swara phrases are the root causes. This article enlightens a group of such allied ragas (AR) from the perspectives of their schema and raga alapana (improvisation), ranjaka prayogas (signature phrases), differences in rendering tempo, gamakas and delicate srutis along with the range of sancharas (musical phrases). The intricate differences on the sruti frequencies and use of AR in composing kritis (musical compositions) toward emotive accomplishments such as mood of valor, kindness, love, humor, anger, mercy to name few, have also been explored. A brief review on the existing scientific research on the music therapy on some of the Carnatic ragas is presented. Studying and comprehending the AR, indeed, enable the music aspirants to gain a thorough knowledge on the subtle nuances among the ragas. Such knowledge helps leave a long-lasting melodic impression on the listeners and enable further research on the music therapy.

Keywords: Carnatic music, Allied rags, Raga analysis, Music therapy.

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Authors: Musaab Salman Sultan

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The surface and bulk magnetization behavior of template released isolated ferromagnetic Ni₆₀Fe₄₀ nanowires of relatively thick diameters (~200 nm), deposited from a dilute suspension onto pre-patterned insulating chips have been investigated experimentally, using a highly sensitive Magneto-Optical Ker Effect (MOKE) magnetometry and Magneto-Resistance (MR) measurements, respectively. The MR data were consistent with the theoretical predictions of the anisotropic magneto-resistance (AMR) effect. The MR measurements, in all the angles of investigations, showed large features and a series of nonmonotonic "continuous small features" in the resistance profiles. The extracted switching fields from these features and from MOKE loops were compared with each other and with the switching fields reported in the literature that adopted the same analytical techniques on the similar compositions and dimensions of nanowires. A large difference between MOKE and MR measurments was noticed. The disparate between MOKE and MR results is attributed to the variance in the micro-magnetic structure of the surface and the bulk of such ferromagnetic nanowires. This result was ascertained using micro-magnetic simulations on an individual: cylindrical and rectangular cross sections NiFe nanowires, with the same diameter/thickness of the experimental wires, using the Object Oriented Micro-magnetic Framework (OOMMF) package where the simulated loops showed different switching events, indicating that such wires have different magnetic states in the reversal process and the micro-magnetic spin structures during switching behavior was complicated. These results further supported the difference between surface and bulk magnetization behavior in these nanowires. This work suggests that a combination of MOKE and MR measurements is required to fully understand the magnetization behavior of such relatively thick isolated cylindrical ferromagnetic nanowires.

Keywords: MOKE magnetometry, MR measurements, OOMMF package, micro-magnetic simulations, ferromagnetic nanowires, surface magnetic properties.

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Authors: Tereza Dolečková

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Following article provides the comparison of international norms and standards formulating personal expenses, and then it illustrates the national concept of personal expenses of the Ministry of Defence. Then a new salary system of soldiers and the importance of the service appraisal in the context of personal expenses of the Ministry of Defence are explained. The first part of the article includes formulation of the approach to the definition of personal expenses within the international norms and standards and also within the Ministry of Defence of the Czech Republic. The structure of employees of the Ministry of Defence of the Czech Republic in years 2012 – 2014 and the amount of military expenses and the share of salary expenses of the Ministry of total expenses of the Ministry are clarified there, also the comparison of the amount of military expenses in chosen member states of the North Atlantic Treaty Organization is done. The salary system of professional soldiers in connection with the amendment of the Act No. 221/1999 Coll. on Professional Soldiers is clarified in the second part of this article. The amendment significantly regulates the salary items of soldiers but changes are also in the service appraisal of soldiers which reflects one of seven salary items of soldiers – the performance bonus. The aim of this article is to clarify different approach to define personal expenses with emphasis on the Ministry of Defence of the Czech Republic which overlaps to the service appraisal of soldiers of the Army of the Czech Republic and their salary system in connection with personal expenses of the Ministry of Defence of the Czech Republic. The efficient and objective system of the service appraisal and the use of its results are connected to the principles of the career advancement; only the best soldiers can advance in the system of the service careers to higher positions. That is why it is necessary to improve the service appraisal so it would provide the maximum information about the performance of a soldier and it would also motivate the soldier in his development. The attention should be paid to the service appraisal of the soldiers of the Army of the Czech Republic to achieve as much objectivity as possible.

Keywords: Career, human resource management and development, personal expenses, salary system of soldiers, service appraisal of soldiers, the Army of the Czech Republic.

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Authors: Palak J. Shukla, Atul K. Desai, Chentankumar D. Modhera

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For any country in the world, it has become a priority to protect the critical infrastructure from looming risks of terrorism. In any infrastructure system, the structural elements like lower floors, exterior columns, walls etc. are key elements which are the most susceptible to damage due to blast load. The present study revisits the state of art review of the design and analysis of reinforced concrete panels subjected to blast loading. Various aspects in association with blast loading on structure, i.e. estimation of blast load, experimental works carried out previously, the numerical simulation tools, various material models, etc. are considered for exploring the current practices adopted worldwide. Discussion on various parametric studies to investigate the effect of reinforcement ratios, thickness of slab, different charge weight and standoff distance is also made. It was observed that for the simulation of blast load, CONWEP blast function or equivalent numerical equations were successfully employed by many researchers. The study of literature indicates that the researches were carried out using experimental works and numerical simulation using well known generalized finite element methods, i.e. LS-DYNA, ABAQUS, AUTODYN. Many researchers recommended to use concrete damage model to represent concrete and plastic kinematic material model to represent steel under action of blast loads for most of the numerical simulations. Most of the studies reveal that the increase reinforcement ratio, thickness of slab, standoff distance was resulted in better blast resistance performance of reinforced concrete panel. The study summarizes the various research results and appends the present state of knowledge for the structures exposed to blast loading.

Keywords: Blast phenomenon, experimental methods, material models, numerical methods.

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Authors: Marcelo Araujo da Nóbrega, Ariel Moura Vilas Boas

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This study aims to characterize the physicochemical aspects of the soils of southeastern Chapada Diamantina - Bahia related to the phytophysiognomies of this area, rupestrian field, small savanna (savanna fields), small dense savanna (savanna fields), savanna (Cerrado), dry thorny forest (Caatinga), dry thorny forest/savanna, scrub (Carrasco - ecotone), forest island (seasonal semi-deciduous forest - Capão) and seasonal semi-deciduous forest. To achieve the research objective, soil samples were collected in each plant formation and analyzed in the soil laboratory of ESALQ - USP in order to identify soil fertility through the determination of pH, organic matter, phosphorus, potassium, calcium, magnesium, potential acidity, sum of bases, cation exchange capacity and base saturation. The composition of soil particles was also checked; that is, the texture, step made in the terrestrial ecosystems laboratory of the Department of Ecology of USP and in the soil laboratory of ESALQ. Another important factor also studied was to show the variations in the vegetation cover in the region as a function of soil moisture in the different existing physiographic environments. Another study carried out was a comparison between the average soil moisture data with precipitation data from three locations with very different phytophysiognomies. The soils found in this part of Bahia can be classified into 5 classes, with a predominance of oxisols. All of these classes have a great diversity of physical and chemical properties, as can be seen in photographs and in particle size and fertility analyzes. The deepest soils are located in the Central Pediplano of Chapada Diamantina where the dirty field, the clean field, the executioner and the semideciduous seasonal forest (Capão) are located, and the shallower soils were found in the rupestrian field, dry thorny forest, and savanna fields, the latter located on a hillside. As for the variations in water in the region's soil, the data indicate that there were large spatial variations in humidity in both the rainy and dry periods.

Keywords: Bahia, Chapada diamantina, phytophysiognomies, soils.

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Authors: Diya Sarkar, Prafulla C. Mishra

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In a parliamentary system, party discipline is the impulse; when it falls short, the government usually falls. Conceivably, the platform of Indian politics suffers with innumerous practical disorders. The politics of defection is one such specie entailing gross miscarriage of fair conduct turning politics into a game of thrones (powers). This practice of political nomaditude can trace its seed in the womb of British House of Commons. Therein, if a legislator was found to cross the floor, the party considered him disloyal. In other words, the legislator lost his allegiance to his former party by joining another party. This very phenomenon, in practice has a two way traffic i.e. ruling party to the opposition party or vice versa. The democracies like USA, Australia and Canada were also aware of this fashion of swapping loyalties. There have been several instances of great politicians changing party allegiance, for example Winston Churchill, Ramsay McDonald, William Gladstone etc. Nevertheless, it is interesting to cite that irrespective of such practice of changing party allegiance, none of the democracies in the west ever desired or felt the need to legislatively ban defections. But, exceptionally India can be traced to have passed anti-defection laws. The politics of defection had been a unique popular phenomenon on the floor of Indian Parliamentary system gradually gulping the democratic essence and synchronization of the Federation. This study is both analytical and doctrinal, which tries to examine whether representative democracy has lost its essence due to political nomadism. The present study also analyzes the classical as well as contemporary pulse of floor crossing amidst dynastic politics in a representative democracy. It will briefly discuss the panorama of defections under the Indian federal structure in the light of the anti-defection law and an attempt has been made to add valuable suggestions to streamline remedy for the still prevalent political defections.

Keywords: Constitutional law, defection, democracy, political anti-trust.

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Authors: Nazim Mir-Nasiri, Hudyjaya Siswoyo Jo

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The paper describes conceptual design, control strategies, and partial simulation for a new fully autonomous lower limb wearable exoskeleton system for human motion enhancement that can support its weight and increase strength and endurance. Various problems still remain to be solved where the most important is the creation of a power and cost efficient system that will allow an exoskeleton to operate for extended period without batteries being frequently recharged. The designed exoskeleton is enabling to decouple the weight/mass carrying function of the system from the forward motion function which reduces the power and size of propulsion motors and thus the overall weight, cost of the system. The decoupling takes place by blocking the motion at knee joint by placing passive air cylinder across the joint. The cylinder is actuated when the knee angle has reached the minimum allowed value to bend. The value of the minimum bending angle depends on usual walk style of the subject. The mechanism of the exoskeleton features a seat to rest the subject’s body weight at the moment of blocking the knee joint motion. The mechanical structure of each leg has six degrees of freedom: four at the hip, one at the knee, and one at the ankle. Exoskeleton legs are attached to subject legs by using flexible cuffs. The operation of all actuators depends on the amount of pressure felt by the feet pressure sensors and knee angle sensor. The sensor readings depend on actual posture of the subject and can be classified in three distinct cases: subject stands on one leg, subject stands still on both legs and subject stands on both legs but transit its weight from one leg to other. This exoskeleton is power efficient because electrical motors are smaller in size and did not participate in supporting the weight like in all other existing exoskeleton designs.

Keywords: Energy efficient system, exoskeleton, motion enhancement, robotics.

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Authors: J. Samuel Jesudoss

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The purpose of the study was to find out the efficacy of selected mobility exercises and participation in special games on psychomotor abilities, functional abilities and skill performance among intellectually disabled children of age group under 14. Thirty male students who were studying in Balar Kalvi Nilayam and YMCA College Special School, Chennai, acted as subjects for the study. They were only mild and moderate in intellectual disability. These students did not undergo any special training or coaching programme apart from their regular routine physical activity classes as a part of the curriculum in the school. They were attached at random, based on age in which 30 belonged to under 14 age group, which was divided into three equal group of ten for each experimental treatment. 10 students (Treatment group I) underwent calisthenics and special games participation, 10 students (Treatment group II) underwent aquatics and special games participation, 10 students (Treatment group III) underwent yoga and special games participation. The subjects were tested on selected criterion variables prior (pre test) and after twelve weeks of training (post test). The pre and post test data collected from three groups on functional abilities(self care, learning, capacity for independent living), psychomotor variables(static balance, eye hand coordination, simple reaction time test) and skill performance (bocce skill, badminton skill, table tennis skill) were statistically examined for significant difference, by applying the analysis ANACOVA. Whenever an 'F' ratio for adjusted test was found to be significant for adjusted post test means, Scheffe-s test was followed as a post-hoc test to determine which of the paired mean differences was significant. The result of the study showed that among under 14 age groups there was a significant improvement on selected criterion variables such as, Balance, Coordination, self-care and learning and also in Bocce, Badminton & Table Tennis skill performance, due to mobility exercises and participation in special games. However there were no significant differences among the groups.

Keywords: Functional ability, intellectually disabled, Mobility exercises, Psychomotor ability.

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Authors: Daniele Traversaro

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Problem: Senior citizens have been facing a challenging reality as a result of strict public health measures designed to protect people from the COVID-19 outbreak. These include the risk of social isolation due to the inability of the elderly to integrate with technology. Never before have Information and Communication Technology (ICT) skills become essential for their everyday life. Although third-age ICT education and lifelong learning are widely supported by universities and governments, there is a lack of literature on which teaching strategy/methodology to adopt in an entirely online ICT course aimed at third-age learners. This contribution aims to present an application of the Think-Pair-Share (TPS) learning method in an ICT third-age virtual classroom with an intergenerational approach to conducting online group labs and review activities. Research Question: Is collaborative learning suitable and effective, in terms of student engagement and learning outcomes, in an online ICT course for the elderly? Methods: In the TPS strategy a problem is posed by the teacher, students have time to think about it individually, and then they work in pairs (or small groups) to solve the problem and share their ideas with the entire class. We performed four experiments in the ICT course of the University of the Third Age of Genova (University of Genova, Italy) on the Microsoft Teams platform. The study cohort consisted of 26 students over the age of 45. Data were collected through online questionnaires. Two have been proposed, one at the end of the first activity and another at the end of the course. They consisted of five and three close-ended questions, respectively. The answers were on a Likert scale (from 1 to 4) except two questions (which asked the number of correct answers given individually and in groups) and the field for free comments/suggestions. Results: Groups achieve better results than individual students (with scores greater than one order of magnitude) and most students found TPS helpful to work in groups and interact with their peers. Insights: From these early results, it appears that TPS is suitable for an online third-age ICT classroom and useful for promoting discussion and active learning. Despite this, our work has several limitations. First of all, the results highlight the need for more data to be able to perform a statistical analysis in order to determine the effectiveness of this methodology in terms of student engagement and learning outcomes as future direction.

Keywords: Collaborative learning, information technology education, lifelong learning, older adult education, think-pair-share.

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Authors: Mohamed M. Ragab, Neveen A. Abdel Raoof, Reham H. Diab

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Background: Delayed onset muscle soreness (DOMS) is the most common symptom when ordinary individuals and athletes are exposed to unaccustomed physical activity, especially eccentric contraction which impairs athletic performance, ordinary people work ability and physical functioning. Multitudes of methods have been investigated to reduce DOMS. One of the valuable methods to control DOMS is repeated bout effect (RBE) as a prophylactic method. Purpose: To compare the repeated bout effect of submaximal eccentric with maximal isometric contraction on induced DOMS. Methods: Sixty normal male volunteers were assigned randomly into three equal groups: Group A (first study group): 20 subjects received submaximal eccentric contraction on non-dominant elbow flexors as a prophylactic exercise. Group B (second study group): 20 subjects received maximal isometric contraction on nondominant elbow flexors as a prophylactic exercise. Group C (control group): 20 subjects did not receive any prophylactic exercises. Maximal isometric peak torque of elbow flexors and patient related elbow evaluation (PREE) scale were measured for each subject 3 times before, immediately after, and 48 hours after induction of DOMS. Results: Post-hoc test for maximal isometric peak torque and PREE scale immediately and 48 hours after induction of DOMS revealed that group (A) and group (B) resulted in significant decrease in maximal isometric strength loss and elbow pain and disability rather than control group (C), but submaximal eccentric group (A) was more effective than maximal isometric group (B) as it showed more rapid recovery of functional strength and less degrees of elbow pain and disability. Conclusion: Both submaximal eccentric contraction and maximal isometric contraction were effective in prevention of DOMS but submaximal eccentric contraction produced a greater protective effect against muscle damage induced by maximal eccentric exercise performed 2 days later.

Keywords: Delayed onset muscle soreness, maximal isometric peak torque, patient related elbow evaluation scale, repeated bout effect.

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Authors: Srinivasan Chandrasekaran, Shihas A. Khader

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Motion response of floating structures is of great concern in marine engineering. Nonlinearity is an inherent property of any floating bodies subjected to irregular waves. These floating structures are continuously subjected to environmental loadings from wave, current, wind etc. This can result in undesirable motions of the vessel which may challenge the operability. For a floating body to remain in its position, it should be able to induce a restoring force when displaced. Mooring is provided to enable this restoring force. This paper discusses the hydrodynamic performance and motion characteristics of an 8 point spread mooring system applied to a pipe laying barge operating in the West African sea. The modelling of the barge is done using a computer aided-design (CAD) software RHINOCEROS. Irregular waves are generated using a suitable wave spectrum. Both frequency domain and time domain analysis is done. Numerical simulations based on potential theory are carried out to find the responses and hydrodynamic performance of the barge in both free floating as well as moored conditions. Initially, potential flow frequency domain analysis is done to obtain the Response Amplitude Operator (RAO) which gives an idea about the structural motion in free floating state. RAOs for different wave headings are analyzed. In the following step, a time domain analysis is carried out to obtain the responses of the structure in the moored condition. In this study, wave induced motions are only taken into consideration. Wind and current loads are ruled out and shall be included in further studies. For the current study, 2000 seconds simulation is taken. The results represent wave induced motion responses, mooring line tensions and identify critical mooring lines.

Keywords: Irregular wave, moored barge, time domain analysis, numerical simulation.

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Authors: Karam Y. Maalawi

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This paper presents a generalized formulation for the problem of buckling optimization of anisotropic, radially graded, thin-walled, long cylinders subject to external hydrostatic pressure. The main structure to be analyzed is built of multi-angle fibrous laminated composite lay-ups having different volume fractions of the constituent materials within the individual plies. This yield to a piecewise grading of the material in the radial direction; that is the physical and mechanical properties of the composite material are allowed to vary radially. The objective function is measured by maximizing the critical buckling pressure while preserving the total structural mass at a constant value equals to that of a baseline reference design. In the selection of the significant optimization variables, the fiber volume fractions adjoin the standard design variables including fiber orientation angles and ply thicknesses. The mathematical formulation employs the classical lamination theory, where an analytical solution that accounts for the effective axial and flexural stiffness separately as well as the inclusion of the coupling stiffness terms is presented. The proposed model deals with dimensionless quantities in order to be valid for thin shells having arbitrary thickness-to-radius ratios. The critical buckling pressure level curves augmented with the mass equality constraint are given for several types of cylinders showing the functional dependence of the constrained objective function on the selected design variables. It was shown that material grading can have significant contribution to the whole optimization process in achieving the required structural designs with enhanced stability limits.

Keywords: Buckling instability, structural optimization, functionally graded material, laminated cylindrical shells, externalhydrostatic pressure.

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Authors: Mark Joseph Quinto, Roan Beronilla, Guiller Damian, Eliza Camaso, Ronaldo Alberto

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Forest inventories are essential to assess the composition, structure and distribution of forest vegetation that can be used as baseline information for management decisions. Classical forest inventory is labor intensive and time-consuming and sometimes even dangerous. The use of Light Detection and Ranging (LiDAR) in forest inventory would improve and overcome these restrictions. This study was conducted to determine the possibility of using LiDAR derived data in extracting high accuracy forest biophysical parameters and as a non-destructive method for forest status analysis of San Manual, Pangasinan. Forest resources extraction was carried out using LAS tools, GIS, Envi and .bat scripts with the available LiDAR data. The process includes the generation of derivatives such as Digital Terrain Model (DTM), Canopy Height Model (CHM) and Canopy Cover Model (CCM) in .bat scripts followed by the generation of 17 composite bands to be used in the extraction of forest classification covers using ENVI 4.8 and GIS software. The Diameter in Breast Height (DBH), Above Ground Biomass (AGB) and Carbon Stock (CS) were estimated for each classified forest cover and Tree Count Extraction was carried out using GIS. Subsequently, field validation was conducted for accuracy assessment. Results showed that the forest of San Manuel has 73% Forest Cover, which is relatively much higher as compared to the 10% canopy cover requirement. On the extracted canopy height, 80% of the tree’s height ranges from 12 m to 17 m. CS of the three forest covers based on the AGB were: 20819.59 kg/20x20 m for closed broadleaf, 8609.82 kg/20x20 m for broadleaf plantation and 15545.57 kg/20x20m for open broadleaf. Average tree counts for the tree forest plantation was 413 trees/ha. As such, the forest of San Manuel has high percent forest cover and high CS.

Keywords: Carbon stock, forest inventory, LiDAR, tree count.

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Authors: Sajjad Seifi Mofarah, S. K. Sadrnezhaad, Shokooh Moghadam, Javad Tavakoli

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In recent years a new method of combination treatment for cancer has been developed and studied that has led to significant advancements in the field of cancer therapy. Hyperthermia is a traditional therapy that, along with a creation of a medically approved level of heat with the help of an alternating magnetic AC current, results in the destruction of cancer cells by heat. This paper gives details regarding the production of the spherical nanocomposite PVA/γ-Fe2O3 in order to be used for medical purposes such as tumor treatment by hyperthermia. To reach a suitable and evenly distributed temperature, the nanocomposite with core-shell morphology and spherical form within a 100 to 200 nanometer size was created using phase separation emulsion, in which the magnetic nano-particles γ- Fe2O3 with an average particle size of 20 nano-meters and with different percentages of 0.2, 0.4, 0.5 and 0.6 were covered by polyvinyl alcohol. The main concern in hyperthermia and heat treatment is achieving desirable specific absorption rate (SAR) and one of the most critical factors in SAR is particle size. In this project all attempts has been done to reach minimal size and consequently maximum SAR. The morphological analysis of the spherical structure of the nanocomposite PVA/γ-Fe2O3 was achieved by SEM analyses and the study of the chemical bonds created was made possible by FTIR analysis. To investigate the manner of magnetic nanocomposite particle size distribution a DLS experiment was conducted. Moreover, to determine the magnetic behavior of the γ- Fe2O3 particle and the nanocomposite PVA/γ-Fe2O3 in different concentrations a VSM test was conducted. To sum up, creating magnetic nanocomposites with a spherical morphology that would be employed for drug loading opens doors to new approaches in developing nanocomposites that provide efficient heat and a controlled release of drug simultaneously inside the magnetic field, which are among their positive characteristics that could significantly improve the recovery process in patients.

Keywords: Nanocomposite, hyperthermia, cancer therapy, drug release.

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Authors: Raja Asad Zaheer, Aisha Tanveer, Hafza Mehreen Fatima

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Global Software Development (GSD) is becoming a common norm in software industry, despite of the fact that global distribution of the teams presents special issues for effective communication and coordination of the teams. Now trends are changing and project management for distributed teams is no longer in a limbo. GSD can be effectively established using agile and project managers can use different agile techniques/tools for solving the problems associated with distributed teams. Agile methodologies like scrum and XP have been successfully used with distributed teams. We have employed exploratory research method to analyze different recent studies related to challenges of GSD and their proposed solutions. In our study, we had deep insight in six commonly faced challenges: communication and coordination, temporal differences, cultural differences, knowledge sharing/group awareness, speed and communication tools. We have established that each of these challenges cannot be neglected for distributed teams of any kind. They are interlinked and as an aggregated whole can cause the failure of projects. In this paper we have focused on creating a scalable framework for detecting and overcoming these commonly faced challenges. In the proposed solution, our objective is to suggest agile techniques/tools relevant to a particular problem faced by the organizations related to the management of distributed teams. We focused mainly on scrum and XP techniques/tools because they are widely accepted and used in the industry. Our solution identifies the problem and suggests an appropriate technique/tool to help solve the problem based on globally shared knowledgebase. We can establish a cause and effect relationship using a fishbone diagram based on the inputs provided for issues commonly faced by organizations. Based on the identified cause, suitable tool is suggested, our framework suggests a suitable tool. Hence, a scalable, extensible, self-learning, intelligent framework proposed will help implement and assess GSD to achieve maximum out of it. Globally shared knowledgebase will help new organizations to easily adapt best practices set forth by the practicing organizations.

Keywords: Agile project management, agile framework, distributed teams, global software development.

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Authors: M.karavanmasjedi, N.Hedayat , A.Rohani, H.Shirin

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Sedimentation process resulting from soil erosion in the water basin especially in arid and semi-arid where poor vegetation cover in the slope of the mountains upstream could contribute to sediment formation. The consequence of sedimentation not only makes considerable change in the morphology of the river and the hydraulic characteristics but would also have a major challenge for the operation and maintenance of the canal network which depend on water flow to meet the stakeholder-s requirements. For this reason mathematical modeling can be used to simulate the effective factors on scouring, sediment transport and their settling along the waterways. This is particularly important behind the reservoirs which enable the operators to estimate the useful life of these hydraulic structures. The aim of this paper is to simulate the sedimentation and erosion in the eastern and western water intake structures of the Dez Diversion weir using GSTARS-3 software. This is done to estimate the sedimentation and investigate the ways in which to optimize the process and minimize the operational problems. Results indicated that the at the furthest point upstream of the diversion weir, the coarser sediment grains tended to settle. The reason for this is the construction of the phantom bridge and the outstanding rocks just upstream of the structure. The construction of these along the river course has reduced the momentum energy require to push the sediment loads and make it possible for them to settle wherever the river regime allows it. Results further indicated a trend for the sediment size in such a way that as the focus of study shifts downstream the size of grains get smaller and vice versa. It was also found that the finding of the GSTARS-3 had a close proximity with the sets of the observed data. This suggests that the software is a powerful analytical tool which can be applied in the river engineering project with a minimum of costs and relatively accurate results.

Keywords: Erosion, sedimentation, Dez Diversion weir, GSTARS-3

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Authors: Ingrid Ruzbarska, Martin Zvonar, Piotr Oleśniewicz, Julita Markiewicz-Patkowska, Krzysztof Widawski, Daniel Puciato

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Obese children will probably become obese adults, consequently exposed to an increased risk of comorbidity and premature mortality. Body weight may be indirectly determined by continuous development of coordination and motor skills. The level of motor skills and abilities is an important factor that promotes physical activity since early childhood. The aim of the study is to thoroughly understand the internal relations between motor coordination abilities and the somatic development of prepubertal children and to determine the effect of excess body weight on motor coordination by comparing the motor ability levels of children with different body mass index (BMI) values. The data were collected from 436 children aged 7–10 years, without health limitations, fully participating in school physical education classes. Body height was measured with portable stadiometers (Harpenden, Holtain Ltd.), and body mass—with a digital scale (HN-286, Omron). Motor coordination was evaluated with the Kiphard-Schilling body coordination test, Körperkoordinationstest für Kinder. The normality test by Shapiro-Wilk was used to verify the data distribution. The correlation analysis revealed a statistically significant negative association between the dynamic balance and BMI, as well as between the motor quotient and BMI (p<0.01) for both boys and girls. The results showed no effect of gender on the difference in the observed trends. The analysis of variance proved statistically significant differences between normal weight children and their overweight or obese counterparts. Coordination abilities probably play an important role in preventing or moderating the negative trajectory leading to childhood overweight and obesity. At this age, the development of coordination abilities should become a key strategy, targeted at long-term prevention of obesity and the promotion of an active lifestyle in adulthood. Motor performance is essential for implementing a healthy lifestyle in childhood already. Physical inactivity apparently results in motor deficits and a sedentary lifestyle in children, which may be accompanied by excess energy intake and overweight.

Keywords: Childhood, KTK test, Physical education, Psychomotor competence.

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Authors: U. Bawa

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Macro invertebrates have been used to monitor organic pollution in rivers and streams. Several biotic indices based on macro invertebrates have been developed over the years including the Biological Monitoring Working Party (BMWP). A new biotic index, the Gammarus:Asellus ratio has been recently proposed as an index of organic pollution. This study tested the validity of the Gammarus:Asellus ratio as an index of organic pollution, by examining the relationship between the Gammarus:Asellus ratio and physical chemical parameters, and other biotic indices such as BMWP and, Average Score Per Taxon (ASPT) from lakes and streams at Markeaton Park, Allestree Park and Kedleston Hall, Derbyshire. Macro invertebrates were sampled using the standard five minute kick sampling techniques physical and chemical environmental variables were obtained based on standard sampling techniques. Eighteen sites were sampled, six sites from Markeaton Park (three sites across the stream and three sites across the lake). Six sites each were also sampled from Allestree Park and Kedleston Hall lakes. The Gammarus:Asellus ratio showed an opposite significant positive correlations with parameters indicative of organic pollution such as the level of nitrates, phosphates, and calcium and also revealed a negatively significant correlations with other biotic indices (BMWP/ASPT). The BMWP score correlated positively significantly with some water quality parameters such as dissolved oxygen and flow rate, but revealed no correlations with other chemical environmental variables. The BMWP score was significantly higher in the stream than the lake in Markeaton Park, also The ASPT scores appear to be significantly higher in the upper Lakes than the middle and lower lakes. This study has further strengthened the use of BMWP/ASPT score as an index of organic pollution. But additional application is required to validate the use of Gammarus:Asellus as a rapid bio monitoring tool.

Keywords: Asellus, Biotic index, Gammarus, Organic pollution, Macro invertebrate.

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Authors: Orkide Donma, Mustafa M. Donma, Muhammet Demirkol, Murat Aydin, Tuba Gokkus, Burcin Nalbantoglu, Aysin Nalbantoglu, Birol Topcu

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Obesity in childhood establishes a ground for adulthood obesity. Especially morbid obesity is an important problem for the children because of the associated diseases such as diabetes mellitus, cancer and cardiovascular diseases. In this study, body mass index (BMI), body fat ratios, anthropometric measurements and ratios were evaluated together with different laboratory indices upon evaluation of obesity in morbidly obese (MO) children. Children with nutritional problems participated in the study. Written informed consent was obtained from the parents. Study protocol was approved by the Ethics Committee. Sixty-two MO girls aged 129.5±35.8 months and 75 MO boys aged 120.1±26.6 months were included into the scope of the study. WHO-BMI percentiles for age-and-sex were used to assess the children with those higher than 99^th as morbid obesity. Anthropometric measurements of the children were recorded after their physical examination. Bio-electrical impedance analysis was performed to measure fat distribution. Anthropometric ratios, body fat ratios, Index-I and Index-II as well as insulin sensitivity indices (ISIs) were calculated. Girls as well as boys were binary grouped according to homeostasis model assessment-insulin resistance (HOMA-IR) index of <2.5 and >2.5, fasting glucose to insulin ratio (FGIR) of <6 and >6 and quantitative insulin sensitivity check index (QUICKI) of <0.33 and >0.33 as the frequently used cut-off points. They were evaluated based upon their BMIs, arms, legs, trunk, whole body fat percentages, body fat ratios such as fat mass index (FMI), trunk-to-appendicular fat ratio (TAFR), whole body fat ratio (WBFR), anthropometric measures and ratios [waist-to-hip, head-to-neck, thigh-to-arm, thigh-to-ankle, height/2-to-waist, height/2-to-hip circumference (C)]. SPSS/PASW 18 program was used for statistical analyses. p≤0.05 was accepted as statistically significance level. All of the fat percentages showed differences between below and above the specified cut-off points in girls when evaluated with HOMA-IR and QUICKI. Differences were observed only in arms fat percent for HOMA-IR and legs fat percent for QUICKI in boys (p≤ 0.05). FGIR was unable to detect any differences for the fat percentages of boys. Head-to-neck C was the only anthropometric ratio recommended to be used for all ISIs (p≤0.001 for both girls and boys in HOMA-IR, p≤0.001 for girls and p≤0.05 for boys in FGIR and QUICKI). Indices which are recommended for use in both genders were Index-I, Index-II, HOMA/BMI and log HOMA (p≤0.001). FMI was also a valuable index when evaluated with HOMA-IR and QUICKI (p≤0.001). The important point was the detection of the severe significance for HOMA/BMI and log HOMA while they were evaluated also with the other indices, FGIR and QUICKI (p≤0.001). These parameters along with Index-I were unique at this level of significance for all children. In conclusion, well-accepted ratios or indices may not be valid for the evaluation of both genders. This study has emphasized the limiting properties for boys. This is particularly important for the selection process of some ratios and/or indices during the clinical studies. Gender difference should be taken into consideration for the evaluation of the ratios or indices, which will be recommended to be used particularly within the scope of obesity studies.

Keywords: Anthropometry, childhood obesity, gender, insulin sensitivity index.

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Authors: Karim Shiraazi, Zargham OstadiAsl, Vahid Sheikhloie, Ahadollah Azami, Shahin Hassanimehr

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Bridge is an architectural symbol in Iran as Badgir (wind catcher); fire temples and arch are vaults are such. Therefore, from the very old ages, construction of bridges in Iran has mixed with architecture, social customs, alms and charity and holiness. Since long ago, from Mad, Achaemenid, Parthian and Sassanid times which construction of bridges got an inseparable relation with social dependency and architecture, based on those dependency bridges and dams got holy names; as Dokhtar castle and Dokhtar bridges were constructed. This method continued even after Islam and whenever Iranians got free from political fights and the immunity of roads were established the bridge construction did also prospered. In ancient times bridge construction passes through it growing and completion process and in Sassanid time in some way it reached to the peak of art and glory; as after Islam especially during 4th. century (Arab calendar) it put behind a period of glory and in Safavid time it reached to an exceptional glory and magnificence by constructing glorious bridges on Zayandeh Roud River in Isfahan. Having a combined style and changeability into bridge barrier, some of these bridges develop into magnificent constructions. The sustainable structures, mentioned above, are constructed for various reasons as follows: connecting two sides of a river, storing water, controlling floods, using water energy to operate water windmills, making lanes of streams for farms- use, and building recreational places for people, etc. These studies carried in bridges reveals the fact that in construction and designing mentioned above, lots of technological factors have been taken into consideration such as exceeding floods in the rives, hydraulic and hydrology of the rivers and bridges, geology, foundation, structure, construction material, and adopting appropriate executing methods, all of which are being analyzed in this article.

Keywords: Hydraulic-Architectural Bridge, Sustainability, Construction

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Authors: Abtehal Y. Anaas, Mohd. Nazmi Bin Abd. Manap

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Meat Tenderness is one of the most important factors affecting consumers' assessment of meat quality. Variation in meat tenderness is genetically controlled and varies among breeds, and it is also influenced by environmental factors that can affect its creation during rigor mortis and postmortem. The final postmortem meat tenderization relies on the extent of proteolysis of myofibrillar proteins caused by the endogenous activity of the proteolytic calpain system. This calpain system includes different calcium-dependent cysteine proteases, and an inhibitor, calpastatin. It is widely accepted that in farm animals including chickens, the μ-calpain gene (CAPN1) is a physiological candidate gene for meat tenderness. This study aimed to identify the association of single nucleotide polymorphism (SNP) markers in the CAPN1 gene with the tenderness of chicken breast meat from two Malaysian native and commercial broiler breed crosses. Ten, five months old native chickens and ten, 42 days commercial broilers were collected from the local market and breast muscles were removed two hours after slaughter, packed separately in plastic bags and kept at -20ºC for 24 h. The tenderness phenotype for all chickens’ breast meats was determined by Warner-Bratzler Shear Force (WBSF). Thawing and cooking losses were also measured in the same breast samples before using in WBSF determination. Polymerase chain reaction (PCR) was used to identify the previously reported C7198A and G9950A SNPs in the CAPN1 gene and assess their associations with meat tenderness in the two breeds. The broiler breast meat showed lower shear force values and lower thawing loss rates than the native chickens (p<0.05), whereas there were similar in the rates of cooking loss. The study confirms some previous results that the markers CAPN1 C7198A and G9950A were not significantly associated with the variation in meat tenderness in chickens. Therefore, further study is needed to confirm the functional molecular mechanism of these SNPs and evaluate their associations in different chicken populations.

Keywords: CAPNl, chicken, meat tenderness, meat quality, SNPs.

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Authors: Elzo Alves Aranha, Marcio M. Araki

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Business model (BM) is a term that has been receiving the attention of scholars and practitioners and has been consolidating itself as a field of study and research. Although there is no agreement in the academic literature on the definition of BM, at least there is an explicit agreement: BM defines a logical structure of how an organization creates value, capture value and delivers value for the customers and stakeholders. The lack of understanding about connections and elements among BM and higher education, university, and entrepreneurship education opens a gap in the academic literature. Thus, it is interesting to analyze how BM has been approached by the literature and applied in higher education, university, and entrepreneurship education aimed to know the main streams of research. This is because higher education institutions are characterized by innovation, leading to a greater acceptance of new and modern concepts such as BM. Our research has the main motivation to fill the gap in the academic literature, making it possible to increase the power of understanding about connections and aspects among BM and higher education, university, and entrepreneurship education. The objective of the research is to analyze the main aspects among BM and higher education, university, and entrepreneurship education in academic literature. The research followed the systematic literature review (SLR). The SLR is based on three main factors: clarity, validity, and auditability. 82 academic papers were found in the past 10 years, from 2009-2019. The search was carried out in Science Direct and Periodicos Capes databases. The main findings indicate that there are links between BM and higher education, BM and university, BM, and entrepreneurship education. The main findings are inserted within seven aspects. The findings are innovative and contribute to increase the power of understanding about the connection among BM and higher education, university, and entrepreneurship education in academic literature. The research findings addressed to the gap exposed in academic literature. The research findings have several practical implications, and we highlight only two main ones. First, researchers will be able to use the research findings to mitigate a BM research agenda involving connections between BM and higher education, BM and university, and BM and entrepreneurship education. Second, directors, deans, and university leaders will be able to carry out BM awareness programs, BM professors training programs, and makers planning for the inclusion of BM, as one of the components of the curricula of the undergraduate and graduate courses.

Keywords: Business model, entrepreneurship education, higher education, university.

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Authors: Yanru Wu, Qing Sun

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Sightseeing glass bridges located in steep valley area are being built on a large scale owing to the development of tourism. Consequently, their aerostatic stability is seriously affected by the wind field characteristics created by strong wind and special terrain, such as wind speed and wind attack angle. For instance, a cable-stayed pedestrian bridge without backstays comprised of a 60-m cantilever girder and the glass bridge deck is located in an abrupt valley, acting as a viewing platform. The bridge’s nonlinear aerostatic stability was analyzed by the segmental model test and numerical simulation in this paper. Based on aerostatic coefficients of the main girder measured in wind tunnel tests, nonlinear influences caused by the structure and aerostatic load, inhomogeneous distribution of torsion angle along the bridge axis, and the influence of initial attack angle were analyzed by using the incremental double iteration method. The results show that the aerostatic response varying with speed shows an obvious nonlinearity, and the aerostatic instability mode is of the characteristic of space deformation of bending-twisting coupling mode. The vertical and torsional deformation of the main girder is larger than its lateral deformation, with the wind speed approaching the critical wind speed. The flow of negative attack angle will reduce the bridges’ critical stability wind speed, but the influence of the negative attack angle on the aerostatic stability is more significant than that of the positive attack angle. The critical wind speeds of torsional divergence and lateral buckling are both larger than 200 m/s; namely, the bridge will not occur aerostatic instability under the action of various wind attack angles.

Keywords: Aerostatic nonlinearity, cable-stayed pedestrian bridge, numerical simulation, nonlinear aerostatic stability.

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Authors: Refaat H. Abd El Razek, Ahmed M. Diab, Sherif M. Hafez, Remon F. Aziz

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Time-Cost Optimization "TCO" is one of the greatest challenges in construction project planning and control, since the optimization of either time or cost, would usually be at the expense of the other. Since there is a hidden trade-off relationship between project and cost, it might be difficult to predict whether the total cost would increase or decrease as a result of the schedule compression. Recently third dimension in trade-off analysis is taken into consideration that is quality of the projects. Few of the existing algorithms are applied in a case of construction project with threedimensional trade-off analysis, Time-Cost-Quality relationships. The objective of this paper is to presents the development of a practical software system; that named Automatic Multi-objective Typical Construction Resource Optimization System "AMTCROS". This system incorporates the basic concepts of Line Of Balance "LOB" and Critical Path Method "CPM" in a multi-objective Genetic Algorithms "GAs" model. The main objective of this system is to provide a practical support for typical construction planners who need to optimize resource utilization in order to minimize project cost and duration while maximizing its quality simultaneously. The application of these research developments in planning the typical construction projects holds a strong promise to: 1) Increase the efficiency of resource use in typical construction projects; 2) Reduce construction duration period; 3) Minimize construction cost (direct cost plus indirect cost); and 4) Improve the quality of newly construction projects. A general description of the proposed software for the Time-Cost-Quality Trade-Off "TCQTO" is presented. The main inputs and outputs of the proposed software are outlined. The main subroutines and the inference engine of this software are detailed. The complexity analysis of the software is discussed. In addition, the verification, and complexity of the proposed software are proved and tested using a real case study.

Keywords: Project management, typical (repetitive) large scale projects, line of balance, multi-objective optimization, genetic algorithms, time-cost-quality trade-offs.

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Authors: Ye. B. Utepov, A. S. Tulebekova, A. B. Kazkeyev

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Maturity sensors are used to determine concrete strength by the non-destructive method. The method of placement of the maturity sensors determines their number required for a certain frame of a monolithic building. This paper proposes a cheap prototype of an embedded wireless sensor for monitoring concrete structures, as well as an alternative strategy for placing sensors based on the transitional boundaries of the temperature distribution of concrete curing, which were determined by building a heat map of the temperature distribution, where unknown values are calculated by the method of inverse distance weighing. The developed prototype can simultaneously measure temperature and relative humidity over a smartphone-controlled time interval. It implements a maturity method to assess the in-situ strength of concrete, which is considered an alternative to the traditional shock impulse and compression testing method used in Kazakhstan. The prototype was tested in laboratory and field conditions. The tests were aimed at studying the effect of internal and external temperature and relative humidity on concrete's strength gain. Based on an experimentally poured concrete slab with randomly integrated maturity sensors, it the transition boundaries form elliptical forms were determined. Temperature distribution over the largest diameter of the ellipses was plotted, resulting in correct and inverted parabolas. As a result, the distance between the closest opposite crossing points of the parabolas is accepted as the maximum permissible step for setting the maturity sensors. The proposed placement strategy can be applied to sensors that measure various continuous phenomena such as relative humidity. Prototype testing has also revealed Bluetooth inconvenience due to weak signal and inability to access multiple prototypes simultaneously. For this reason, further prototype upgrades are planned in the future work.

Keywords: Heat map, placement strategy, temperature and relative humidity, wireless embedded sensor.

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Authors: Kalangi Rodrigo, Kelum Manamendra-Arachchi

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Bones, teeth, and shells have been acknowledged over the last two centuries as evidence of chronology, Palaeo-environment, and human activity. Faunal traces are valid evidence of past situations because they have properties that have not changed over long periods. Sri Lanka has been known as an Island, which has a diverse variety of prehistoric occupation among ecological zones. Defining the Paleoecology of the past societies has been an archaeological thought developed in the 1960s. It is mainly concerned with the reconstruction from available geological and biological evidence of past biota, populations, communities, landscapes, environments, and ecosystems. This early and persistent human fossil, technical, and cultural florescence, as well as a collection of well-preserved tropical-forest rock shelters with associated 'on-site ' Palaeoenvironmental records, makes Sri Lanka a central and unusual case study to determine the extent and strength of early human tropical forest encounters. Excavations carried out in prehistoric caves in the low country wet zone has shown that in the last 50,000 years, the temperature in the lowland rainforests has not exceeded 5 degrees. Based on Semnopithecus Priam (Gray Langur) remains unearthed from wet zone prehistoric caves, it has been argued periods of momentous climate changes during the Last Glacial Maximum (LGM) and Terminal Pleistocene/Early Holocene boundary, with a recognizable preference for semi-open ‘Intermediate’ rainforest or edges. Continuous genus Acavus and Oligospira occupation along with uninterrupted horizontal pervasive of Canarium sp. (‘kekuna’ nut) have proven that temperatures in the lowland rain forests have not changed by at least 5 °C over the last 50,000 years. Site catchment or territorial analysis cannot be any longer defensible, due to time-distance based factors as well as optimal foraging theory failed as a consequence of prehistoric people were aware of the decrease in cost-benefit ratio and located sites, and generally played out a settlement strategy that minimized the ratio of energy expended to energy produced.

Keywords: Palaeo-environment, palaeo-ecology, palaeo-climate, prehistory, zooarchaeology.

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Authors: Alireza Azimi Sani , Shahram Chaharmahalie

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Internal controls of accounting are an essential business function for a growth-oriented organization, and include the elements of risk assessment, information communications and even employees' roles and responsibilities. Internal controls of accounting systems are designed to protect a company from fraud, abuse and inaccurate data recording and help organizations keep track of essential financial activities. Internal controls of accounting provide a streamlined solution for organizing all accounting procedures and ensuring that the accounting cycle is completed consistently and successfully. Implementing a formal Accounting Procedures Manual for the organization allows the financial department to facilitate several processes and maintain rigorous standards. Internal controls also allow organizations to keep detailed records, manage and organize important financial transactions and set a high standard for the organization's financial management structure and protocols. A well-implemented system also reduces the risk of accounting errors and abuse. A well-implemented controls system allows a company's financial managers to regulate and streamline all functions of the accounting department. Internal controls of accounting can be set up for every area to track deposits, monitor check handling, keep track of creditor accounts, and even assess budgets and financial statements on an ongoing basis. Setting up an effective accounting system to monitor accounting reports, analyze records and protect sensitive financial information also can help a company set clear goals and make accurate projections. Creating efficient accounting processes allows an organization to set specific policies and protocols on accounting procedures, and reach its financial objectives on a regular basis. Internal accounting controls can help keep track of such areas as cash-receipt recording, payroll management, appropriate recording of grants and gifts, cash disbursements by authorized personnel, and the recording of assets. These systems also can take into account any government regulations and requirements for financial reporting.

Keywords: Internal controls, risk assessment, financial management.

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Authors: P. Bogas

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As a scientific contribution to this discussion, a pedagogical intervention of a quasi-experimental nature was developed, with a mixed methodology, evaluating the intervention within a single curricular unit of Marketing, using cases based on real challenges of brands, business simulation and customer projects. Primary and secondary experiences were incorporated in the intervention: the primary experiences are the experiential activities themselves; the secondary experiences resulted from the primary experience, such as reflection and discussion in work teams. A diversified learning relationship was encouraged through the various connections between the different members of the learning community. The present study concludes that in the same context, the students' response can be described as: students who reinforce the initial deep approach, students who maintain the initial deep approach level and others who change from an emphasis on the deep approach to one closer to superficial. This typology did not always confirm studies reported in the literature, namely, whether the initial level of deep processing would influence the superficial and the opposite. The result of this investigation points to the inclusion of pedagogical and didactic activities that integrate different motivations and initial strategies, leading to a possible adoption of deep approaches to learning, since it revealed statistically significant differences in the difference in the scores of the deep/superficial approach and the experiential level. In the case of real challenges, the categories of “attribution of meaning and meaning of studied” and the possibility of “contact with an aspirational context” for their future professional stand out. In this category, the dimensions of autonomy that will be required of them were also revealed when comparing the classroom context of real cases and the future professional context and the impact they may have on the world. Regarding to the simulated practice, two categories of response stand out: on the one hand, the motivation associated with the possibility of measuring the results of the decisions taken, an awareness of oneself and, on the other hand, the additional effort that this practice required for some of the students.

Keywords: Experiential learning, higher education, marketing, mixed methods, reflective thinking.

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