Search results for: soil enzyme activity.

Authors: P. C. Boisteanu, M. G. Usturoi, Roxana Lazar, B. V. Avarvarei

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Physiological activity of the pineal gland with specific responses in the reproductive territory may be interpreted by monitoring the process parameters used in poultry practice in different age batches of laying hens. As biological material were used 105 laying hens, clinically healthy, belonging to ALBO SL- 2000 hybrid, raised on ground, from which blood samples were taken at the age of 12 and 28 weeks. The haematological examinations were concerned to obtain the total number of erythrocytes and leukocytes and the main erythrocyte constant (RBC, PCV, MCV, MCH, MCHC and WBC). The results allow the interpretation of the reproductive status through the dynamics of the presented values.

Keywords: laying hens, haematology, reproductive status,

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Authors: M. A. Abd-Allah, Mahmoud N. Ali, A. Said

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Lightning protection systems (LPS) for wind power generation is becoming an important public issue. A serious damage of blades, accidents where low-voltage and control circuit breakdowns are frequently occur in many wind farms. A grounding system is one of the most important components required for appropriate LPSs in wind turbines WTs. Proper design of a wind turbine grounding system is demanding and several factors for the proper and effective implementation must taken into account. In this paper proposed procedure of proper design of grounding systems for a wind turbine was introduced. This procedure depends on measuring of ground current of simulated wind farm under lightning taking into consideration the soil ionization. The procedure also includes the Ground Potential Rise (GPR) and the voltage distributions at ground surface level and Touch potential. In particular, the contribution of mitigating techniques, such as rings, rods and the proposed design were investigated.

Keywords: WTs, LPS, GPR, Grounding System, Mitigating techniques.

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Authors: R. M. R. Hussein

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Climate change is one of the greatest environmental, economic, and social challenges of our time. Urban transportation has had a major negative impact on our environment—most of our air pollution comes from transport. This paper explores ways to move toward a more sustainable transport system by focusing on creating a more efficient and livable city and improving the environmental efficiency of transport activity. The analytical study covers some international examples of applying sustainable transportation and uses them to suggest a frame work to develop the transportation system in Egypt to be sustainable and more intelligent.

Keywords: Eco-efficiency, electric vehicle, liveable city, sustainable transportation.

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Authors: Swetha Priya Darshini Thammadi, Sateesh Kumar Pisini, Sanjay Kumar Shukla

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Source apportionment using Dispersion model depends primarily on the quality of Emission Inventory. In the present study, a CMB receptor model has been used to identify the sources of PM_2.5, while the AERMOD dispersion model has been used to account for missing sources of PM_2.5 in the Emission Inventory. A statistical approach has been developed to quantify the missing sources not considered in the Emission Inventory. The inventory of each grid was improved by adjusting emissions based on road lengths and deficit in measured and modelled concentrations. The results showed that in CMB analyses, fugitive sources - soil and road dust - contribute significantly to ambient PM_2.5 pollution. As a result, AERMOD significantly underestimated the ambient air concentration at most locations. The revised Emission Inventory showed a significant improvement in AERMOD performance which is evident through statistical tests.

Keywords: CMB, GIS, AERMOD, PM2.5, fugitive, emission inventory.

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Authors: D. J. Smith, M. A. Qayyum

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The use of information tools is a common activity for students of any educational stage when they encounter online learning activities. Finding the relevant information for particular learning tasks is the topic of this paper as it investigates the use of information tools for a group of student participants. The paper describes and discusses the results with particular implications for use in higher education, and the findings suggest that improvement in assessment design and subsequent student learning may be achieved by structuring the purposefulness of information tools usage and online reading behaviors of university students.

Keywords: Information tools, assessment, online learning.

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Authors: Costin Badica, Maria Ganzha, Marcin Paprzycki

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Recently, a model multi-agent e-commerce system based on mobile buyer agents and transfer of strategy modules was proposed. In this paper a different approach to code mobility is introduced, where agent mobility is replaced by local agent creation supplemented by similar code mobility as in the original proposal. UML diagrams of agents involved in the new approach to mobility and the augmented system activity diagram are presented and discussed.

Keywords: Agent system, agent mobility, code mobility, e-commerce, UML formalization.

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Authors: Mohammadjavad Mehrabanpour, Maryam Ranjbar Bushehri, Dorsa Mehrabanpour

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Respiratory diseases are the most important problems in the country’s poultry industry, particularly when it comes to broiler flocks. Ornithobacterium rhinotracheale (ORT) is a species that causes poor performance in growth rate, egg production, and mortality. This pathogen causes a respiratory infection including pulmonary alveolar inflammation, and pneumonia of birds throughout the world. Newcastle disease (ND) is a highly contagious disease in poultry, and also, it causes considerable losses to the poultry industry. The aim of this study was to evaluate the simultaneous occurrence of ORT and ND and NDV isolation by inoculation in embryonated eggs and confirmed by RT-PCR in broiler chicken flocks in Fars province. In this study, 318 blood and 85 tissue samples (brain, trachea, liver, and cecal tonsils) were collected from 15 broiler chicken farms. Survey serum antibody titers against ORT by using a commercial enzyme-linked immunosorbent assay (ELISA) kit performed. Evaluation of antibody titer against ND virus is performed by hemagglutination inhibition test. Virus isolation with chick embryo eggs 9-11 and RT-PCR method were carried out. A total of 318 serum samples, 135 samples (42.5%) were positive for antibodies to ORT and titer of HI antibodies against NDV in 122 serum samples (38/4%) were 7-10 (log2) and 61 serum samples (19/2%) had occurrence antibody titer against Newcastle virus and ORT. Results of the present study indicated that 20 tissue samples were positive in embryonated egg and in rapid hemagglutination (HA) test. HI test with specific ND positive serum confirmed that 6 of 20 samples. PCR confirmed that all six samples were positive and PCR products of samples indicated 535-base pair fragments in electrophrosis. Due to the great economic importance of these two diseases in the poultry industry, it is necessary to design and implement a comprehensive plan for prevention and control of these diseases.

Keywords: ELISA, Newcastle disease, Ornithobacterium rhinotracheale, seroprevalence.

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Authors: Khin S. Aye

Abstract:

The present work was conducted to find out the effect of biofertilizer formulated with four species of bacteria (two species of Azotobacter and two species of Lysobacter) and zinc sulphate. Field experiments with mustard plant were conducted to study the effectiveness of soil application of zinc sulphate and biofertilizer at 0, 10, 20, 30, 40, 50 days after sowing. Plant height and condition of plant was found to be increased significantly using a mixture of biofertilizer and zinc sulphate than other treatments after 40 days sowing. Three treatments were also used in this field experiment such as bacteria only, zinc sulphate only and mixture of biofertilizer and zinc sulphate. The treatment using a mixture of zinc sulphate and biofertilizer had the best yield (4688.008 kg/ha) within 50 days of sowing and performed better than other treatments. Field experiment using zinc sulphate only was second best yield (3380.75Kg/ha) and biofertilizer only treatment gave (2639.04kg/ha).

Keywords: biofertilizer, zinc sulphate, mustard plant, bacteria

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Authors: J. A. López, J. E. Olguín, C. W. Camargo, G. A. Quijano, R. Martínez

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This paper presents an anthropometric study conducted to 300 employees in a maquiladora industry that belongs to the cluster of medical products as part of a research project to pretend simulate workplace conditions under which operators conduct their activities. This project is relevant because traditionally performed a study to design ergonomic workspaces according to anthropometric profile of users, however, this paper demonstrates the importance of making decisions when the infrastructure cannot be adapted for economic whichever put emphasis on user activity.

Keywords: Anthropometry, Biomechanics, Design, Ergonomics, Productivity.

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Authors: R. U. Hamzah, H. L. Muhammad, A. Sayyadi, M. B Busari, R. Garba, M. B. Umar, A. N Abubakar

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Lead (Pb) and Cadmium (Cd) are toxic, non-essential transition metals that pose many health risks for both humans and animals. They are environmental toxicants which contribute to testicular damage resulting to infertility problem among male populace worldwide. Chelating agents used for lead and cadmium toxicity are not readily available, toxic, expensive and unable to mop up most of the toxic metals accumulated in various organs. In this study, the effect of crude extract (CE), ethyl acetate fraction (EF) and acetone fraction (AF) of Pterocarpus mildbraedii leaf extract was assessed on cadmium-lead chloride induced testicular damaged in male albino Wistar rats. CE of the leaf was obtained by extracting in absolute methanol which was further subjected to solvent partitioning via vacuum liquid chromatographic (VLC) techniques using ethyl acetate, acetone and 70% methanol. A preliminary phytochemical screening and in vitro antioxidants guided activities on the CE and fractions were determined using standard methods. EF, AF and CE which exhibited significant in vitro activity were subjected to an in vivo study using Wistar rats. In vivo antioxidant markers, male reproductive hormones, testicular enzymes and DNA damage markers were analyzed on the rats’ testes supernatant. AF had the highest quantities of phenols (319.00 mg/g), flavonoids (8.87 mg/g) and tannins (8.87 mg/g) while methanol and EFs were richer in saponins (135.32 µg/g) and alkaloids (38.34 µg/g) respectively. A dose dependent 2, 2-diphenyl-1-picrylhydrazyl (DPPH) radical scavenging, ferric reducing antioxidant power (FRAP) and lipid peroxidation were observed in all the extract with high antioxidants power in CE and AF. Administration of lead-cadmium chloride solution significantly (p > 0.05) decreases the testicular superoxide dismutase (SOD) activity to 6.82 unit/mg protein, Catalase (CAT) activity to 8.07 of H2O2 consumed/unit/mg protein and Glutathione (GSH) concentration to 31.30 ug/mg protein. There was a concomitant increase in the level of Malondialdehyde (MDA) to a value of 23.70 mmol/mg protein. In addition, lead-cadmium chloride solution significantly (p > 0.05) increases the testicular marker enzymes (Alkaline phosphatase (119.57 u/L), lactate dehydrogenase (357.05 u/L), Acid phosphatase (98.65 u/L)) and DNA damage markers (conjugated dienes (93.39 nmol/mg protein), carbonyl protein (35.39 nmol/mg protein), DNA fragmentation percentage (32.12%)) with lowered testicular hormones (Testosterone (3.1 ng/mL), Follicle stimulating (0.35 IU/mL) and Luteinizing hormones (0.15 IU/mL)) of the animals in negative control group when compared with other treated groups. Treatment with Pterocarpus mildbraedii leaf extract reverts the observed changes with the best activities found in the CE and AFs in a dose dependent manner. Pterocarpus mildbraedii leaf extract ameliorated the lead/cadmium induced testicular damage in male albino rats. The restoration of the aforementioned parameters by some of the extract dosages were comparable to the standard drug with higher activities in the crude and AF. Therefore, Pterocarpus mildbraedii leaf extract can be explored further for the management of lead/cadmium induced toxicity.

Keywords: Cadmium, lead, Pterocarpus mildbraedii, testicular damage.

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Authors: Y.-H Tshela Ntumba, A. Przepiórkowska, M. Prochoń

Abstract:

Polymeric materials have become an integral part of every aspect of today's industry. They have wide applications, inter alia, in areas such as medicine, food industry and agriculture. In agriculture, for example, they are used for the production of pots, irrigation systems and for soil mulching. The aim of this study was the attempt to produce a biodecomposable agricultural mat, by coating cotton fabric with a blend of carboxylated styrene-butadiene latex (LBSK) containing the enzymatic hydrolyzate of keratin from cattle hair, which would serve as a material for mulching.

The production of such material allows the beneficial management of burdensome tannery waste constituted by keratin from cattle hair and at the same time, the production of agricultural mats that much faster undergo decomposition than commonly used polyethylene mats.

Keywords: Agricultural mat, biodecomposition, biodegradation, carboxylated styrene-butadiene latex, cellulosic-elastomeric material, keratin hydrolyzate, mulching, protein hydrolyzate.

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Authors: J. Ranogajec, O. Rudic, S. Pasalic, S. Vucetic, D. Cjepa

Abstract:

The paper involves a chain of activities from synthesis, establishment of the methodology for characterization and testing of novel protective materials through the pilot production and application on model supports. It summarizes the results regarding the development of the pilot production protocol for newly developed self-cleaning materials. The optimization of the production parameters was completed in order to improve the most important functional properties (mineralogy characteristics, particle size, self-cleaning properties and photocatalytic activity) of the newly designed nanocomposite material.

Keywords: Cultural heritage. Materials compatibility. Pilot production. Self-cleaning.

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Authors: S. A. Naeini, A. Khalili

Abstract:

Nowadays, tunnels with different applications are developed, and most of them are related to subway tunnels. The excavation of shallow tunnels that pass under municipal utilities is very important, and the surface settlement control is an important factor in the design. The study sought to analyze the settlement and also to find an appropriate model in order to predict the behavior of the tunnel in Tehran subway line-3. The displacement in these sections is also determined by using numerical analyses and numerical modeling. In addition, the Adaptive Neuro-Fuzzy Inference System (ANFIS) method is utilized by Hybrid training algorithm. The database pertinent to the optimum network was obtained from 46 subway tunnels in Iran and Turkey which have been constructed by the new Austrian tunneling method (NATM) with similar parameters based on type of their soil. The surface settlement was measured, and the acquired results were compared to the predicted values. The results disclosed that computing intelligence is a good substitute for numerical modeling.

Keywords: Settlement, subway line, FLAC3D, ANFIS method.

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Authors: Mohammed Nasir Kajama, Ngozi Claribelle Nwogu, Edward Gobina

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Pt/γ-Al2O3 membrane catalysts were prepared via an evaporative-crystallization deposition method. The obtained Pt/γ- Al2O3 catalyst activity was tested after characterization (SEM-EDAX observation, BET measurement, permeability assessment) in the catalytic oxidation of selected volatile organic compound (VOC) i.e. propane, fed in mixture of oxygen. The VOC conversion (nearly 90%) obtained by varying the operating temperature showed that flow-through membrane reactor might do better in the abatement of VOCs.

Keywords: VOC combustion, flow-through membrane reactor, platinum supported alumina catalysts.

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Authors: A. Statkus, S. Paulikas

Abstract:

With increasing number of wireless devices like laptops, Wi-Fi Web Cams, network extenders, etc., a new kind of problems appeared, mostly related to poor Wi-Fi throughput or communication problems. In this paper an investigation on wireless networks and it-s saturation in Vilnius City and its surrounding is presented, covering the main problems of wireless saturation and network load during day. Also an investigation on wireless channel selection and noise levels were made, showing the impact of neighbor AP to signal and noise levels and how it changes during the day.

Keywords: IEEE 802.11b/g/n, wireless saturation, client activity, channel selection.

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Authors: Ivan Traina, Luigi Sangalli, Fabio Tognon, Angelo Lascioli

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Currently, challenges regarding preschooler children are mainly focused on a sedentary lifestyle. Also, motor activity in infancy is seen as a tool for the separate acquisition of cognitive and socio-emotional skills rather than considering neuromotor development as a tool for improving learning abilities. The paper utilized an observational research method to shed light on the results of practicing neuromotor exercises in preschool children with disability as well as provide implications for practice.

Keywords: Children with disability, learning abilities, inclusion, neuromotor development.

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Authors: Shang-Han Tsai, Yong-Hong Lin, Chung-Ruey Yen

Abstract:

Waxapple (Syzygium samarngense Merr.et Perry) is an important tropical fruit in Taiwan. The famous producing area is located on the coast in Pingtung County. Land subsidence and climate change will tend to soil alkalization more seriously. This study was to evaluate the effects of NaCl in waxapple seedlings. NaCl salinity reduced waxapple shoot growth; it may due to reducing relative water content in leaf and new shoot. Leaf Cl and Na concentration were increased but K, Ca, and Mg content had no significant difference after irrigated with NaCl for six weeks. In roots, Na and Cl content increase significantly with 90 mM NaCl treatment, but K, Ca, and Mg content was reduced. 30-90mM Nacl treatment do not effect K/Na, Ca/Na and Mg/Na ratio, but decrease significantly in 90mM treatment in roots. The leaf and root electrolyte leakage were significantly affected by 90 mM NaCl treatment. Suggesting 90mM was optimum concentration for sieve out other tolerance waxapples verities.

Keywords: Growth, NaCl stress, Nutrient, Waxapple.

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Authors: Seyed Abolhasan Naeini, Mohammad Hossein Zade

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This article is an attempt to present a numerically study of the behaviour of an eccentrically loaded circular footing resting on sand to determine ‎its ultimate bearing capacity. A surface circular footing of diameter 12 cm (D) was used as ‎shallow foundation. For this purpose, three dimensional models consist of foundation, and medium sandy soil was modelled by ABAQUS software. Bearing capacity of footing was evaluated and the ‎effects of the load eccentricity on bearing capacity, its settlement, and modulus of subgrade reaction were studied. Three different values of load eccentricity with equal space from inside the core on the core boundary and outside the core boundary, which were respectively e=0.75, 1.5, and 2.25 cm, were considered. The results show that by increasing the load eccentricity, the ultimate load and the ‎modulus of subgrade reaction decreased.

Keywords: Circular foundation, eccentric loading, sand, modulus of subgrade reaction.

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Authors: Yan Shuang Zhang, Taehan Lee, Byung Ho Jeong

Abstract:

A DEA model can generally evaluate the performance using multiple inputs and outputs for the same period. However, it is hard to avoid the production lead time phenomenon some times, such as long-term project or marketing activity. A couple of models have been suggested to capture this time lag issue in the context of DEA. This paper develops a dual-MPO model to deal with time lag effect in evaluating efficiency. A numerical example is also given to show that the proposed model can be used to get efficiency and reference set of inefficient DMUs and to obtain projected target value of input attributes for inefficient DMUs to be efficient.

Keywords: DEA, efficiency, time lag, dual problem.

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Authors: Janaína F. Guidolini, Jean P. H. B. Ometto, Angélica Giarolla, Peter M. Toledo, Carlos A. Valera

Abstract:

The water crisis, a major problem of the 21^st century, occurs mainly due to poor management. The central issue that should govern the management is the integration of the various aspects that interfere with the use of water resources and their protection, supported by legal basis. A watershed is a unit of water interacting with the physical, biotic, social, economic and cultural variables. The Brazilian law recognized river basin as the territorial management unit. Based on the diagnosis of the current situation of the water resources of the Rio Grande Basin, a discussion informed in the Brazilian legal basis was made to propose measures to fight or mitigate damages and environmental degradation in the Basin. To manage water resources more efficiently, conserve water and optimize their multiple uses, the integration of acquired scientific knowledge and management is essential. Moreover, it is necessary to monitor compliance with environmental legislation.

Keywords: Conservation of soil and water, river basin, sustainability, water governance.

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Authors: Dmitriy Yu. Korulkin, Raissa A. Muzychkina

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The article represents the results of clinical researches of composite herbal medicinal product based on essential oils of Sedum plants growing in Kazakhstan in commercial reserves at the territory of Kazakhstan. The results of comparative analysis are represented in obstetric-gynecologic practice during combined therapy for postnatal complications, inflammatory infiltrates in the area of surgical wounds including wounds after caesarean section.

Keywords: Anti-inflammatory, bioactive substances, essential oils, isolation, Sedum L., wound healing.

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Authors: B. A. Gobin, R. K. Subramanian

Abstract:

Knowledge modelling, a main activity for the development of Knowledge Based Systems, have no set standards and are mostly done in an ad hoc way. There is a lack of support for the transition from abstract level to implementation. In this paper, a methodology for the development of the knowledge model, which is inspired by both Software and Knowledge Engineering, is proposed. Use of UML which is the de-facto standard for modelling in the software engineering arena is explored for knowledge modelling. The methodology proposed, is used to develop a knowledge model of a knowledge based system for recommending suitable hotels for tourists visiting Mauritius.

Keywords: Domain Modelling, Knowledge Based Systems, Knowledge Modelling, UML.

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Authors: Toufic Abd El-Latif Sadek

Abstract:

The asphalt object represents the asphalted areas like roads, and the concrete object represents the concrete areas like concrete buildings. The efficient extraction of asphalt and concrete objects from one satellite thermal image occurred at a specific time, by preventing the gaps in times which give the close and same brightness values between asphalt and concrete, and among other objects. So that to achieve efficient extraction and then better analysis. Seven sample objects were used un this study, asphalt, concrete, metal, rock, dry soil, vegetation, and water. It has been found that, the best timing for capturing satellite thermal images to extract the two objects asphalt and concrete from one satellite thermal image, saving time and money, occurred at a specific time in different months. A table is deduced shows the optimal timing for capturing satellite thermal images to extract effectively these two objects.

Keywords: Asphalt, concrete, satellite thermal images, timing.

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Authors: Ratanaporn Leesing, Ratanaporn Baojungharn

Abstract:

Microbial oil was produced by soil isolated oleaginous yeast YU5/2 in flask-batch fermentation. The yeast was identified by molecular genetics technique based on sequence analysis of the variable D1/D2 domain of the large subunit (26S) ribosomal DNA and it was identified as Torulaspora globosa. T. globosa YU5/2 supported maximum values of 0.520 g/L/d, 0.472 g lipid/g cells, 4.16 g/L, and 0.156 g/L/d for volumetric lipid production rate, and specific yield of lipid, lipid concentration, and specific rate of lipid production respectively, when culture was performed in nitrogen-limiting medium supplemented with 80g/L glucose. Among the carbon sources tested, maximum cell yield coefficient (YX/S, g/L), maximum specific yield of lipid (YP/X, g lipid/g cells) and volumetric lipid production rate (QP, g/L/d) were found of 0.728, 0.237, and 0.619, respectively, using sweet potato tubers hydrolysates as carbon source.

Keywords: Microbial oil, oleaginous yeast, Torulasporaglobosa YU5/2, sweet potato tubers, kinetic parameters.

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Authors: Roy R. Gu, Mahesh Sahu

Abstract:

The use of contour strips of perennial vegetation with bio-fuel potential can improve surface water quality by reducing NO3-N and sediment outflow from cropland to surface water-bodies. It also has economic benefits of producing ethanol. In this study, The Soil and Water Assessment Tool (SWAT) model was applied to a watershed in Iowa, USA to examine the effectiveness of contour strips of switch grass in reducing the NO3-N outflows from crop fields to rivers or lakes. Numerical experiments were conducted to identify potential subbasins in the watershed that have high water quality impact, and to examine the effects of strip size on NO3-N reduction under various meteorological conditions, i.e. dry, average and wet years. Useful information was obtained for the evaluation of economic feasibility of growing switch grass for bio-fuel in contour strips. The results can assist in cost-benefit analysis and decisionmaking in best management practices for environmental protection.

Keywords: ethanol, modeling, water quality, NO3-N, watershed.

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Authors: T. Lantharthong, N. Rugthaicharoencheep, A. Phayomhom

Abstract:

This paper presents the electrical effect of two neighboring distribution substation during the construction phase. The size of auxiliary grounding grid have an effect on entire grounding system. The bigger the size of auxiliary grounding grid, the lower the GPR and maximum touch voltage, with the exception that when the two grids are unconnected, i.e. the bigger the size of auxiliary grounding grid, the higher the maximum step voltage. The results in this paper could be served as design guideline of grounding system, and perhaps remedy of some troublesome grounding grids in power distribution’s system. Modeling and simulation is carried out on the Current Distribution Electromagnetic interference Grounding and Soil structure (CDEGS) program. The simulation results exhibit the design and analysis of power system grounding and perhaps could be set as a standard in grounding system design and modification in distribution substations.

Keywords: Grounding System, Touch Voltage, Step Voltage, Safety Criteria.

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Authors: Reza Ziaie Moayed, Naeem Gholampoor

Abstract:

Jet grouting strengthened pile (JPP) is one of composite piles used in soft ground improvement. It may improve the vertical and lateral bearing capacity effectively and it has been practically used in a considerable scale. In order to make a further research on load transfer mechanism of single JPP with and without cap under lateral loads, JPP is analyzed by means of FEM analysis. It is resulted that the JPP pile could improve lateral bearing capacity by compared with bored concrete pile which is higher for shorter pile and the biggest bending moment of JPP pile is located in the depth of around 48% of embedded length of the pile. Meanwhile, increase of JPP pile length causes to increase of peak mobilized bending moment. Also, by cap addition, JPP piles will have a much higher lateral bearing capacity and increasing in cohesion of soil layer resulted to increase of lateral bearing capacity of JPP pile. In addition, the numerical results basically coincide with the experimental results presented by other researchers.

Keywords: Bending moment, FEM analysis, JPP pile, lateral bearing capacity.

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Authors: A. Bulatbayeva, A. Kusainov

Abstract:

In this article has been analyzed Kazakhstani experience in organizing the system after the institute of higher education, legislative-regulative assurance of master preparation, and statistic data in the republic. Have been the features of projecting the master programs, a condition of realization of studying credit system, have been analyzed the technologies of research teaching masters. In conclusion have been given some recommendation on creating personal-oriented environment of research teaching masters.

Keywords: Personal-oriented Environment, Research Teaching, Research Activity, the Technologies of Research Teaching

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Authors: H. Šimović, M. Mihelja Žaja

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This paper provides an analysis of corporate income tax (CIT) incentives in the Western Balkan countries: Slovenia, Croatia, Serbia, Montenegro, Macedonia and Albania. Western Balkan countries, as other transition and developing countries, use large number of the corporate income tax incentives (CIT) to attract foreign investments and to stimulate economic activity. The main goal of this paper is to investigate how often these countries use CIT incentives and provide review of existing tax incentives in Western Balkan countries. Paper will focus on reduced CIT rates, tax holidays, and other investment incentives which imply incentives like accelerated depreciation, tax allowances and tax credits.

Keywords: tax incentives, tax rate, tax holidays, WesternBalkan countries

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Authors: Rahim Ada, Mustafa Harmankaya, Sadiye Ayse Celik

Abstract:

The safflower seed contains about 25-40% solvent extract and 20-33% fiber. It is well known that dietary phospholipids lower serum cholesterol levels effectively. The nutrient composition of safflower seed changes depending on region, soil and genotypes. This research was made by using of six natural selected (A22, A29, A30, C12, E1, F4, G8, G12, J27) and three commercial (Remzibey, Dincer, Black Sun1) varieties of safflower genotypes. The research was conducted on field conditions for two years (2009 and 2010) in randomized complete block design with three replications in Konya-Turkey ecological conditions. Oil contents, mineral contents and their correlations were determined in the research. According to the results, oil content was ranged from 22.38% to 34.26%, while the minerals were in between the following values: 1469, 04-2068.07 mg kg^-1 for Ca, 7.24-11.71 mg kg^-1 for B, 13.29-17.41 mg kg^-1 for Cu, 51.00-79.35 mg kg^-1 for Fe, 3988-6638.34 mg kg^-1 for K, 1418.61-2306.06 mg kg^-1 for Mg, 11.37-17.76 mg kg^-1 for Mn, 4172.33-7059.58 mg kg^-1 for P and 32.60-59.00 mg kg^-1 for Zn. Correlation analysis that was made separately for the commercial varieties and wild lines showed that high level of oil content was negatively affected by all the investigated minerals except for K and Zn in the commercial varieties.

Keywords: Safflower, oil, mineral content, quality.

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