Search results for: modified microwave synthesis
Commenced in January 2007
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Edition: International
Paper Count: 1537

Search results for: modified microwave synthesis

97 Computer Aided Docking Studies on Antiviral Drugs for SARS

Authors: Virupakshaiah DBM, Chandrakanth Kelmani, Rachanagouda Patil, Prasad Hegade

Abstract:

Severe acute respiratory syndrome (SARS) is a respiratory disease in humans which is caused by the SARS coronavirus. The treatment of coronavirus-associated SARS has been evolving and so far there is no consensus on an optimal regimen. The mainstream therapeutic interventions for SARS involve broad-spectrum antibiotics and supportive care, as well as antiviral agents and immunomodulatory therapy. The Protein- Ligand interaction plays a significant role in structural based drug designing. In the present work we have taken the receptor Angiotensin converting enzyme 2 and identified the drugs that are commonly used against SARS. They are Lopinavir, Ritonavir, Ribavirin, and Oseltamivir. The receptor Angiotensin converting enzyme 2 (ACE-2) was docked with above said drugs and the energy value obtained are as follows, Lopinavir (-292.3), Ritonavir (-325.6), Oseltamivir (- 229.1), Ribavirin (-208.8). Depending on the least energy value we have chosen the best two drugs out of the four conventional drugs. We tried to improve the binding efficiency and steric compatibility of the two drugs namely Ritonavir and Lopinavir. Several modifications were made to the probable functional groups (phenylic, ketonic groups in case of Ritonavir and carboxylic groups in case of Lopinavir respectively) which were interacting with the receptor molecule. Analogs were prepared by Marvin Sketch software and were docked using HEX docking software. Lopinavir analog 8 and Ritonavir analog 11 were detected with significant energy values and are probable lead molecule. It infers that some of the modified drugs are better than the original drugs. Further work can be carried out to improve the steric compatibility of the drug based upon the work done above for a more energy efficient binding of the drugs to the receptor.

Keywords: Protein data bank, Rasmol, Marvin sketch, Hexdocking.

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96 Synthesis of PVA/γ-Fe2O3 Used in Cancer Treatment by Hyperthermia

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

Abstract:

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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95 Preparation and Characterization of Pure PVA and PVA/MMT Matrix: Effect of Thermal Treatment

Authors: Albana Hasimi, Edlira Tako, Partizan Malkaj, Elvin Çomo, Blerina Papajani, Mirela Ndrita, Ledjan Malaj

Abstract:

Many endeavors have been exerted during the last years for developing new artificial polymeric membranes, which fulfill the demanded conditions for biomedical uses. One of the most tested polymers is Poly(vinyl alcohol) [PVA]. Our teams are based on the possibility of using PVA for personal protective equipment against COVID-19. In personal protective equipment, we explore the possibility of modifying the properties of the polymer by adding Montmorillonite [MMT]. Heat-treatment above the glass transition temperature is used to improve mechanical properties mainly by increasing the crystallinity of the polymer, which acts as a physical network. Temperature-Modulated Differential Scanning Calorimetry (TMDSC) measurements indicated that the presence of 0.5% MMT in PVA causes a higher Tg value and shaped peak of crystallinity. Decomposition is observed at two of the melting points of the crystals during heating 25-240 oC and overlap of the recrystallization ridges during cooling 240-25 oC. This is indicative of the presence of two types (quality or structure) of polymer crystals. On the other hand, some indication of improvement of the quality of the crystals by heat-treatment is given by the distinct non-reversing contribution to melting. Data on sorption and transport of water in PVA films: PVA pure and PVA/MMT matrix, modified by thermal treatment are presented. The membranes become more rigid as a result of the heat treatment and because of this the water uptake is significantly lower in membranes. That is indicated by analysis of the resulting water uptake kinetics. The presence of 0.5% w/w of MMT has no significant impact on the properties of PVA membranes. Water uptake kinetics deviate from Fick’s law due to slow relaxation of glassy polymer matrix for all types of membranes.

Keywords: Crystallinity, montmorillonite, nanocomposite, poly(vinyl alcohol).

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94 Holistic Approach to Assess the Potential of Using Traditional and Advance Insulation Materials for Energy Retrofit of Office Buildings

Authors: Marco Picco, Mahmood Alam

Abstract:

Improving the energy performance of existing buildings can be challenging, particularly when facades cannot be modified, and the only available option is internal insulation. In such cases, the choice of the most suitable material becomes increasingly complex, as in addition to thermal transmittance and capital cost, the designer needs to account for the impact of the intervention on the internal spaces, and in particular the loss of usable space due to the additional layers of materials installed. This paper explores this issue by analyzing a case study of an average office building needing to go through a refurbishment in order to reach the limits imposed by current regulations to achieve energy efficiency in buildings. The building is simulated through dynamic performance simulation under three different climate conditions in order to evaluate its energy needs. The use of Vacuum Insulated Panels as an option for energy refurbishment is compared to traditional insulation materials (XPS, Mineral Wool). For each scenario, energy consumptions are calculated and, in combination with their expected capital costs, used to perform a financial feasibility analysis. A holistic approach is proposed, taking into account the impact of the intervention on internal space by quantifying the value of the lost usable space and used in the financial feasibility analysis. The proposed approach highlights how taking into account different drivers will lead to the choice of different insulation materials, showing how accounting for the economic value of space can make VIPs an attractive solution for energy retrofitting under various climate conditions.

Keywords: Vacuum insulated panels, building performance simulation, payback period, building energy retrofit.

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93 CFD Study of Subcooled Boiling Flow at Elevated Pressure Using a Mechanistic Wall Heat Partitioning Model

Authors: Machimontorn Promtong, Sherman C. P. Cheung, Guan H. Yeoh, Sara Vahaji, Jiyuan Tu

Abstract:

The wide range of industrial applications involved with boiling flows promotes the necessity of establishing fundamental knowledge in boiling flow phenomena. For this purpose, a number of experimental and numerical researches have been performed to elucidate the underlying physics of this flow. In this paper, the improved wall boiling models, implemented on ANSYS CFX 14.5, were introduced to study subcooled boiling flow at elevated pressure. At the heated wall boundary, the Fractal model, Force balance approach and Mechanistic frequency model are given for predicting the nucleation site density, bubble departure diameter, and bubble departure frequency. The presented wall heat flux partitioning closures were modified to consider the influence of bubble sliding along the wall before the lift-off, which usually happens in the flow boiling. The simulation was performed based on the Two-fluid model, where the standard k-ω SST model was selected for turbulence modelling. Existing experimental data at around 5 bars were chosen to evaluate the accuracy of the presented mechanistic approach. The void fraction and Interfacial Area Concentration (IAC) are in good agreement with the experimental data. However, the predicted bubble velocity and Sauter Mean Diameter (SMD) are over-predicted. This over-prediction may be caused by consideration of only dispersed and spherical bubbles in the simulations. In the future work, the important physical mechanisms of bubbles, such as merging and shrinking during sliding on the heated wall will be incorporated into this mechanistic model to enhance its capability for a wider range of flow prediction.

Keywords: CFD, mechanistic model, subcooled boiling flow, two-fluid model.

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92 Effects of Virtual Reality on the Upper Extremity Spasticity and Motor Function in Patients with Stroke: A Single Blinded Randomized Controlled Trial

Authors: K. Afsahi, M. Soheilifar, S. H. Hosseini, O. S. Esmaeili, R. Kezemi, N. Mehrbod, N. Vahed, T. Hajiahmad, N. N. Ansari

Abstract:

Background: Stroke is a disabling neurological disease. Rehabilitative therapies are important treatment methods. This clinical trial was done to compare the effects of virtual reality (VR) beside conventional rehabilitation versus conventional rehabilitation alone on the spasticity and motor function in stroke patients. Materials and methods: In this open-label randomized controlled clinical trial, 40 consecutive patients with stable first-ever ischemic stroke in the past three to 12 months that were referred to a rehabilitation clinic in Tehran, Iran in 2020 were enrolled. After signing the informed written consent form, subjects were randomly assigned by block randomization of five in each block as cases with 1:1 into two groups of 20 cases; conventional plus VR therapy group: 45-minute conventional therapy session plus 15-minute VR therapy, and conventional group: 60-minute conventional therapy session. VR rehabilitation is designed and developed with different stages. Outcomes were Modified Ashworth scale, Recovery Stage score for motor function, range of motion (ROM) of shoulder abduction/wrist extension, and patients’ satisfaction rate. Data were compared after study termination. Results: The satisfaction rate among the patients was significantly better in combination group (P = 0.003). Only wrist extension was varied between groups and was better in combination group. The variables generally had statistically significant difference (P < 0.05). Conclusion: VR plus conventional rehabilitation therapy is superior versus conventional rehabilitation alone on the wrist and elbow spasticity and motor function in patients with stroke.

Keywords: Stroke, virtual therapy, efficacy, rehabilitation.

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91 The Effectiveness of Synthesizing A-Pillar Structures in Passenger Cars

Authors: Chris Phan, Yong Seok Park

Abstract:

The Toyota Camry is one of the best-selling cars in America. It is economical, reliable, and most importantly, safe. These attributes allowed the Camry to be the trustworthy choice when choosing dependable vehicle. However, a new finding brought question to the Camry’s safety. Since 1997, the Camry received a “good” rating on its moderate overlap front crash test through the Insurance Institute of Highway Safety. In 2012, the Insurance Institute of Highway Safety introduced a frontal small overlap crash test into the overall evaluation of vehicle occupant safety test. The 2012 Camry received a “poor” rating on this new test, while the 2015 Camry redeemed itself with a “good” rating once again. This study aims to find a possible solution that Toyota implemented to reduce the severity of a frontal small overlap crash in the Camry during a mid-cycle update. The purpose of this study is to analyze and evaluate the performance of various A-pillar shapes as energy absorbing structures in improving passenger safety in a frontal crash. First, A-pillar structures of the 2012 and 2015 Camry were modeled using CAD software, namely SolidWorks. Then, a crash test simulation using ANSYS software, was applied to the A-pillars to analyze the behavior of the structures in similar conditions. Finally, the results were compared to safety values of cabin intrusion to determine the crashworthy behaviors of both A-pillar structures by measuring total deformation. This study highlights that it is possible that Toyota improved the shape of the A-pillar in the 2015 Camry in order to receive a “good” rating from the IIHS safety evaluation once again. These findings can possibly be used to increase safety performance in future vehicles to decrease passenger injury or fatality.

Keywords: A-pillar, crashworthiness, design synthesis, finite element analysis.

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90 Diagnostics of Existing Steel Structures of Winter Sport Halls

Authors: Marcela Karmazínová, Jindrich Melcher, Lubomír Vítek, Petr Cikrle

Abstract:

The paper deals with the diagnostics of steel roof structure of the winter sports halls built in 1970 year. The necessity of the diagnostics has been given by the requirement to the evaluation design of this structure, which has been caused by the new situation in the field of the loadings given by the validity of the European Standards in the Czech Republic from 2010 year. Due to these changes in the normative rules, in practice existing structures are gradually subjected to the evaluation design and depending on its results to the strengthening or reconstruction, respectively. Steel roof is composed of plane truss main girders, purlins and bracings and the roof structure is supported by two arch main girders with the span of L = 84 m. The in situ diagnostics of the roof structure was oriented to the following parts: (i) determination and evaluation of the actual material properties of used steel and (ii) verification of the actual dimensions of the structural members. For the solution the nondestructive methods have been used for in situ measurement. For the indicative determination of steel strengths the modified method based on the determination of Rockwell’s hardness has been used. For the verification of the member’s dimensions (thickness of hollow sections) the ultrasound method has been used. This paper presents the results obtained using these testing methods and their evaluation, from the viewpoint of the usage for the subsequent static assessment and design evaluation of the existing structure. For the comparison, the examples of the similar evaluations realized for steel structures of the stadiums in Olomouc and Jihlava cities are briefly illustrated, too.

Keywords: Diagnostics, existing steel structure, sport hall, steel strength, indirect non-destructive methods, Rockwel’s hardness, destructive methods, actual dimensions, ultrasound method.

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89 Synthesis of Silver Nanoparticles by Chemical Reduction Method and Their Antibacterial Activity

Authors: Maribel G. Guzmán, Jean Dille, Stephan Godet

Abstract:

Silver nanoparticles were prepared by chemical reduction method. Silver nitrate was taken as the metal precursor and hydrazine hydrate as a reducing agent. The formation of the silver nanoparticles was monitored using UV-Vis absorption spectroscopy. The UV-Vis spectroscopy revealed the formation of silver nanopart├¡cles by exhibing the typical surface plasmon absorption maxima at 418-420 nm from the UV–Vis spectrum. Comparison of theoretical (Mie light scattering theory) and experimental results showed that diameter of silver nanoparticles in colloidal solution is about 60 nm. We have used energy-dispersive spectroscopy (EDX), X-ray diffraction (XRD), transmission electron microscopy (TEM) and, UV–Vis spectroscopy to characterize the nanoparticles obtained. The energy-dispersive spectroscopy (EDX) of the nanoparticles dispersion confirmed the presence of elemental silver signal no peaks of other impurity were detected. The average size and morphology of silver nanoparticles were determined by transmission electron microscopy (TEM). TEM photographs indicate that the nanopowders consist of well dispersed agglomerates of grains with a narrow size distribution (40 and 60 nm), whereas the radius of the individual particles are between 10 and 20 nm. The synthesized nanoparticles have been structurally characterized by X-ray diffraction and transmission high-energy electron diffraction (HEED). The peaks in the XRD pattern are in good agreement with the standard values of the face-centered-cubic form of metallic silver (ICCD-JCPDS card no. 4-0787) and no peaks of other impurity crystalline phases were detected. Additionally, the antibacterial activity of the nanopart├¡culas dispersion was measured by Kirby-Bauer method. The nanoparticles of silver showed high antimicrobial and bactericidal activity against gram positive bacteria such as Escherichia Coli, Pseudimonas aureginosa and staphylococcus aureus which is a highly methicillin resistant strain.

Keywords: Silver nanoparticles, surface plasmon, UV-Vis absorption spectrum, chemicals reduction.

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88 An Integrated CFD and Experimental Analysis on Double-Skin Window

Authors: Sheam-Chyun Lin, Wei-Kai Chen, Hung-Cheng Yen, Yung-Jen Cheng, Yu-Cheng Chen

Abstract:

Result from the constant dwindle in natural resources, the alternative way to reduce the costs in our daily life would be urgent to be found in the near future. As the ancient technique based on the theory of solar chimney since roman times, the double-skin façade are simply composed of two large glass panels in purpose of daylighting and also natural ventilation in the daytime. Double-skin façade is generally installed on the exterior side of buildings as function as the window, so there is always a huge amount of passive solar energy the façade would receive to induce the airflow every sunny day. Therefore, this article imposes a domestic double-skin window for residential usage and attempts to improve the volume flow rate inside the cavity between the panels by the frame geometry design, the installation of outlet guide plate and the solar energy collection system. Note that the numerical analyses are applied to investigate the characteristics of flow field, and the boundary conditions in the simulation are totally based on the practical experiment of the original prototype. Then we redesign the prototype from the knowledge of the numerical results and fluid dynamic theory, and later the experiments of modified prototype will be conducted to verify the simulation results. The velocities at the inlet of each case are increase by 5%, 45% and 15% from the experimental data, and also the numerical simulation results reported 20% improvement in volume flow rate both for the frame geometry design and installation of outlet guide plate.

Keywords: Solar energy, Double-skin façades, Thermal buoyancy, Fluid machinery.

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87 Challenges of Irrigation Water Supply in Croplands of Arid Regions and their Environmental Consequences – A Case Study in the Dez and Moghan Command Areas of Iran

Authors: Lobat Taghavi, Najaf Hedayat

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Renewable water resources are crucial production variables in arid and semi-arid regions where intensive agriculture is practiced to meet ever-increasing demand for food and fiber. This is crucial for the Dez and Moghan command areas where water delivery problems and adverse environmental issues are widespread. This paper aims to identify major problems areas using on-farm surveys of 200 farmers, agricultural extensionists and water suppliers which was complemented by secondary data and field observations during 2010- 2011 cultivating season. The SPSS package was used to analyze and synthesis data. Results indicated inappropriate canal operations in both schemes, though there was no unanimity about the underlying causes. Inequitable and inflexible distribution was found to be rooted in deficient hydraulic structures particularly in the main and secondary canals. The inadequacy and inflexibility of water scheduling regime was the underlying causes of recurring pest and disease spread which often led to the decline of crop yield and quality, although these were not disputed, the water suppliers were not prepared to link with the deficiencies in the operation of the main and secondary canals. They rather attributed these to the prevailing salinity; alkalinity, water table fluctuations and leaching of the valuable agro-chemical inputs from the plants- route zone with farreaching consequences. Examples of these include the pollution of ground and surface resources due to over-irrigation at the farm level which falls under the growers- own responsibility. Poor irrigation efficiency and adverse environmental problems were attributed to deficient and outdated farming practices that were in turn rooted in poor extension programs and irrational water charges.

Keywords: water delivery, inequity, inflexibility, conflicts, environmental impact, Dez and Moghan

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86 Sensor and Actuator Fault Detection in Connected Vehicles under a Packet Dropping Network

Authors: Z. Abdollahi Biron, P. Pisu

Abstract:

Connected vehicles are one of the promising technologies for future Intelligent Transportation Systems (ITS). A connected vehicle system is essentially a set of vehicles communicating through a network to exchange their information with each other and the infrastructure. Although this interconnection of the vehicles can be potentially beneficial in creating an efficient, sustainable, and green transportation system, a set of safety and reliability challenges come out with this technology. The first challenge arises from the information loss due to unreliable communication network which affects the control/management system of the individual vehicles and the overall system. Such scenario may lead to degraded or even unsafe operation which could be potentially catastrophic. Secondly, faulty sensors and actuators can affect the individual vehicle’s safe operation and in turn will create a potentially unsafe node in the vehicular network. Further, sending that faulty sensor information to other vehicles and failure in actuators may significantly affect the safe operation of the overall vehicular network. Therefore, it is of utmost importance to take these issues into consideration while designing the control/management algorithms of the individual vehicles as a part of connected vehicle system. In this paper, we consider a connected vehicle system under Co-operative Adaptive Cruise Control (CACC) and propose a fault diagnosis scheme that deals with these aforementioned challenges. Specifically, the conventional CACC algorithm is modified by adding a Kalman filter-based estimation algorithm to suppress the effect of lost information under unreliable network. Further, a sliding mode observer-based algorithm is used to improve the sensor reliability under faults. The effectiveness of the overall diagnostic scheme is verified via simulation studies.

Keywords: Fault diagnostics, communication network, connected vehicles, packet drop out, platoon.

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85 Cost Benefit Analysis: Evaluation among the Millimetre Wavebands and SHF Bands of Small Cell 5G Networks

Authors: Emanuel Teixeira, Anderson Ramos, Marisa Lourenço, Fernando J. Velez, Jon M. Peha

Abstract:

This article discusses the benefit cost analysis aspects of millimetre wavebands (mmWaves) and Super High Frequency (SHF). The devaluation along the distance of the carrier-to-noise-plus-interference ratio with the coverage distance is assessed by considering two different path loss models, the two-slope urban micro Line-of-Sight (UMiLoS) for the SHF band and the modified Friis propagation model, for frequencies above 24 GHz. The equivalent supported throughput is estimated at the 5.62, 28, 38, 60 and 73 GHz frequency bands and the influence of carrier-to-noise-plus-interference ratio in the radio and network optimization process is explored. Mostly owing to the lessening caused by the behaviour of the two-slope propagation model for SHF band, the supported throughput at this band is higher than at the millimetre wavebands only for the longest cell lengths. The benefit cost analysis of these pico-cellular networks was analysed for regular cellular topologies, by considering the unlicensed spectrum. For shortest distances, we can distinguish an optimal of the revenue in percentage terms for values of the cell length, R ≈ 10 m for the millimeter wavebands and for longest distances an optimal of the revenue can be observed at R ≈ 550 m for the 5.62 GHz. It is possible to observe that, for the 5.62 GHz band, the profit is slightly inferior than for millimetre wavebands, for the shortest Rs, and starts to increase for cell lengths approximately equal to the ratio between the break-point distance and the co-channel reuse factor, achieving a maximum for values of R approximately equal to 550 m.

Keywords: 5G, millimetre wavebands, super high-frequency band, SINR, signal-to-interference-plus-noise ratio, cost benefit analysis.

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84 Kinetics and Thermodynamics Adsorption of Phenolic Compounds on Organic-Inorganic Hybrid Mesoporous Material

Authors: Makhlouf Mourad, Messabih Sidi Mohamed, Bouchher Omar, Houali Farida, Benrachedi Khaled

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Mesoporous materials are very commonly used as adsorbent materials for removing phenolic compounds. However, the adsorption mechanism of these compounds is still poorly controlled. However, understanding the interactions mesoporous materials/adsorbed molecules is very important in order to optimize the processes of liquid phase adsorption. The difficulty of synthesis is to keep an orderly and cubic pore structure and achieve a homogeneous surface modification. The grafting of Si(CH3)3 was chosen, to transform hydrophilic surfaces hydrophobic surfaces. The aim of this work is to study the kinetics and thermodynamics of two volatile organic compounds VOC phenol (PhOH) and P hydroxy benzoic acid (4AHB) on a mesoporous material of type MCM-48 grafted with an organosilane of the Trimethylchlorosilane (TMCS) type, the material thus grafted or functionalized (hereinafter referred to as MCM-48-G). In a first step, the kinetic and thermodynamic study of the adsorption isotherms of each of the VOCs in mono-solution was carried out. In a second step, a similar study was carried out on a mixture of these two compounds. Kinetic models (pseudo-first order, pseudo-second order) were used to determine kinetic adsorption parameters. The thermodynamic parameters of the adsorption isotherms were determined by the adsorption models (Langmuir, Freundlich). The comparative study of adsorption of PhOH and 4AHB proved that MCM-48-G had a high adsorption capacity for PhOH and 4AHB; this may be related to the hydrophobicity created by the organic function of TMCS in MCM-48-G. The adsorption results for the two compounds using the Freundlich and Langmuir models show that the adsorption of 4AHB was higher than PhOH. The values ​​obtained by the adsorption thermodynamics show that the adsorption interactions for our sample with the phenol and 4AHB are of a physical nature. The adsorption of our VOCs on the MCM-48 (G) is a spontaneous and exothermic process.

Keywords: Adsorption, kinetics, isotherm, mesoporous materials, TMCS, phenol, P-hydroxy benzoic acid.

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83 Numerical Simulation of Axially Loaded to Failure Large Diameter Bored Pile

Authors: M. Ezzat, Y. Zaghloul, T. Sorour, A. Hefny, M. Eid

Abstract:

Ultimate capacity of large diameter bored piles is usually determined from pile loading tests as recommended by several international codes and foundation design standards. However, loading of this type of piles till achieving apparent failure is practically seldom. In this paper, numerical analyses are carried out to simulate load test of a large diameter bored pile performed at the location of Alzey highway bridge project (Germany). Test results of pile load settlement relationship till failure as well as results of the base and shaft resistances are available. Apparent failure was indicated in this test by the significant increase of the induced settlement during the last load increment applied on the pile head. Measurements of this pile load test are used to assess the quality of the numerical models investigated. Three different material soil models are implemented in the analyses: Mohr coulomb (MC), Soft soil (SS), and Modified Mohr coulomb (MMC). Very good agreement is obtained between the field measured settlement and the calculated settlement using the MMC model. Results of analysis showed also that the MMC constitutive model is superior to MC, and SS models in predicting the ultimate base and shaft resistances of the large diameter bored pile. After calibrating the numerical model, behavior of large diameter bored piles under axial loads is discussed and the formation of the plastic zone around the pile is explored. Results obtained showed that the plastic zone below the base of the pile at failure extended laterally to about four times the pile diameter and vertically to about three times the pile diameter.

Keywords: Ultimate capacity, large diameter bored piles, plastic zone, failure, pile load test.

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82 Client Importance and Audit Quality under Civil Law versus Common Law Societies

Authors: Kelly Grani Yuen

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Accounting scandals and auditing frauds are perceived to be driven by aggressive companies and misrepresentation of audit reports. However, local legal systems and law enforcements may affect the services auditors provide to their ‘important’ clients. Under the civil law and common law jurisdictions, the standard setters, the government, and the regulatory bodies treat cases differently. As such, whether or not different forms of legal systems and extent of law enforcement plays an important role in auditor’s Audit Quality is a question this paper attempts to explore. The paper focuses on the investigation in Asia, where Hong Kong represents the common-law jurisdiction, while Taiwan and China represent the civil law jurisdiction. Only the ten reputable accounting firms are used in this study due to the differences in rankings and establishments of some of the small local audit firms. This will also contribute to the data collected between the years 2007-2013. By focusing on the use of multiple regression based on the dependent (Audit Quality) and independent variables (Client Importance, Law Enforcement, and Press Freedom), six different models are established. Results demonstrate that since different jurisdictions have different legal systems and market regulations, auditor’s treatment on ‘important’ clients will vary. However, with the moderators in place (law enforcement and press freedom), the relationship between client importance and audit quality may be smoothed out. With that in mind, this study contributes to local governments and standard setters’ consideration on legal reform and proper law enforcement in the market. Perhaps, with such modifications on the economic systems, collusion between companies and auditors can finally be put to a halt.

Keywords: Audit quality, client importance, jurisdiction, modified audit opinions.

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81 Blueprinting of a Normalized Supply Chain Processes: Results in Implementing Normalized Software Systems

Authors: Bassam Istanbouli

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With the technology evolving every day and with the increase in global competition, industries are always under the pressure to be the best. They need to provide good quality products at competitive prices, when and how the customer wants them.  In order to achieve this level of service, products and their respective supply chain processes need to be flexible and evolvable; otherwise changes will be extremely expensive, slow and with many combinatorial effects. Those combinatorial effects impact the whole organizational structure, from a management, financial, documentation, logistics and specially the information system Enterprise Requirement Planning (ERP) perspective. By applying the normalized system concept/theory to segments of the supply chain, we believe minimal effects, especially at the time of launching an organization global software project. The purpose of this paper is to point out that if an organization wants to develop a software from scratch or implement an existing ERP software for their business needs and if their business processes are normalized and modular then most probably this will yield to a normalized and modular software system that can be easily modified when the business evolves. Another important goal of this paper is to increase the awareness regarding the design of the business processes in a software implementation project. If the blueprints created are normalized then the software developers and configurators will use those modular blueprints to map them into modular software. This paper only prepares the ground for further studies;  the above concept will be supported by going through the steps of developing, configuring and/or implementing a software system for an organization by using two methods: The Software Development Lifecycle method (SDLC) and the Accelerated SAP implementation method (ASAP). Both methods start with the customer requirements, then blue printing of its business processes and finally mapping those processes into a software system.  Since those requirements and processes are the starting point of the implementation process, then normalizing those processes will end up in a normalizing software.

Keywords: Blueprint, ERP, SDLC, Modular.

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80 Influence of Security on Fan Attendance during Nigeria Professional Football League Matches

Authors: B. O. Diyaolu

Abstract:

The stadium transcends a field of play to cultural heritage of a club especially when there is security of life and property and a conducive environment with exciting media facilities, CCTV and adequate field of play. Football fans love watching their clubs’ matches especially when nothing discourages their presence in the stadium. This study investigated the influence of security on fans’ attendance during Nigeria Professional Football League matches. Descriptive survey research design was used and the population consists of all Nigeria Professional Football League fans. Simple random sampling technique was used to pick a state from the six geo-political zones. 600 respondents comprising male and female fans were sampled from the ten selected vendors’ stands in each selected state. A structured questionnaire on Security and Fan attendance scale (SFAS) was used. The instrument consists of two sections. Section A seeks information on demographic data of the respondents, while section B was used to elicit information on security and fans’ attendance. The modified instrument which consists of 20 items has a reliability coefficient of 0.73. The hypothesis was tested at 0.05 significance level. The completed questionnaire was collated, coded and analyzed using descriptive statistics of frequency counts and percentage and inferential statistics of chi-square (X2). Findings of this study revealed that adequate security significantly influences fan attendance during Nigeria Professional Football League matches. There is no sport that can develop if the facilities in use are inadequate. Improving the condition of the stadium in Nigeria is paramount to the development of the Nigeria Professional Football League. All stakeholders in the organization of the League must put into consideration the need to improve the standard of the stadium as it will help to increase the attendance of fans during matches. Only the standard ones should be used during matches.

Keywords: Adequate Security, fans attendance, football fans, football stadium, Nigeria Professional Football League.

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79 Application of a Theoretical Framework as a Context for a Travel Behavior Change Policy Intervention

Authors: F. Moghtaderi, M. Burke, J. Troelsen

Abstract:

There has been a significant decline in active travel and a massive increase in the use of car dependent travel in many countries during the past two decades. Evidential risks for people’s physical and mental health problems are correlated with this increased use of motorized travel. These health related problems range from overweight and obesity to increased air pollution. In response to these rising concerns health professionals, traffic planers, local authorities and others have introduced a variety of initiatives to counterbalance the dominance of cars for daily journeys. However, the nature of travel behavior change interventions, which aim to reduce car use, are very complex and challenging regarding their interactions with human behavior. To change travel behavior at least two aspects have to be taken into consideration. First, how to alter attitudes and perceptions toward the sustainable and healthy modes of travel, in competition with experiences of private car use. And second, how to make these behavior change processes irreversible and sustainable. There are no comprehensive models available to guide policy interventions to increase the level of success of travel behavior change interventions across both these dimensions. A comprehensive theoretical framework is required in the effort to optimize how to facilitate and guide the processes of data collection and analysis to achieve the best possible guidelines for policy makers. Regarding the gaps in the travel behavior change research literature, this paper attempted to identify and suggest a multidimensional framework in order to facilitate planning the implemented travel behavior change interventions. A structured mixed-method model is suggested to improve the analytic power of the results according to the complexity of human behavior. In order to recognize people’s attitudes towards a specific travel mode, the Theory of Planned Behavior (TPB) was operationalized. But in order to capture decision making processes the Transtheoretical model of Behavior Change (TTM) was also used. Consequently, the combination of these two theories (TTM and TPB) has resulted in a synthesis with appropriate concepts to identify and design an implemented travel behavior change interventions.

Keywords: Behavior change theories, Theoretical framework, Travel behavior change interventions.

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78 Computer-Assisted Piston-Driven Ventilator for Total Liquid Breathing

Authors: Miguel A. Gómez, Enrique Hilario, Francisco J. Alvarez, Elena Gastiasoro, Antonia Alvarez, Jose A. Casla, Jorge Arguinchona, Juan L. Larrabe

Abstract:

Total liquid ventilation can support gas exchange in animal models of lung injury. Clinical application awaits further technical improvements and performance verification. Our aim was to develop a liquid ventilator, able to deliver accurate tidal volumes, and a computerized system for measuring lung mechanics. The computer-assisted, piston-driven respirator controlled ventilatory parameters that were displayed and modified on a real-time basis. Pressure and temperature transducers along with a lineal displacement controller provided the necessary signals to calculate lung mechanics. Ten newborn lambs (<6 days old) with respiratory failure induced by lung lavage, were monitored using the system. Electromechanical, hydraulic and data acquisition/analysis components of the ventilator were developed and tested in animals with respiratory failure. All pulmonary signals were collected synchronized in time, displayed in real-time, and archived on digital media. The total mean error (due to transducers, A/D conversion, amplifiers, etc.) was less than 5% compared to calibrated signals. Improvements in gas exchange and lung mechanics were observed during liquid ventilation, without impairment of cardiovascular profiles. The total liquid ventilator maintained accurate control of tidal volumes and the sequencing of inspiration/expiration. The computerized system demonstrated its ability to monitor in vivo lung mechanics, providing valuable data for early decision-making.

Keywords: Immature lamb, perfluorocarbon, pressure-limited, total liquid ventilation, ventilator, volume-controlled.

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77 Analysis of Surface Hardness, Surface Roughness, and Near Surface Microstructure of AISI 4140 Steel Worked with Turn-Assisted Deep Cold Rolling Process

Authors: P. R. Prabhu, S. M. Kulkarni, S. S. Sharma, K. Jagannath, Achutha Kini U.

Abstract:

In the present study, response surface methodology has been used to optimize turn-assisted deep cold rolling process of AISI 4140 steel. A regression model is developed to predict surface hardness and surface roughness using response surface methodology and central composite design. In the development of predictive model, deep cold rolling force, ball diameter, initial roughness of the workpiece, and number of tool passes are considered as model variables. The rolling force and the ball diameter are the significant factors on the surface hardness and ball diameter and numbers of tool passes are found to be significant for surface roughness. The predicted surface hardness and surface roughness values and the subsequent verification experiments under the optimal operating conditions confirmed the validity of the predicted model. The absolute average error between the experimental and predicted values at the optimal combination of parameter settings for surface hardness and surface roughness is calculated as 0.16% and 1.58% respectively. Using the optimal processing parameters, the surface hardness is improved from 225 to 306 HV, which resulted in an increase in the near surface hardness by about 36% and the surface roughness is improved from 4.84µm to 0.252 µm, which resulted in decrease in the surface roughness by about 95%. The depth of compression is found to be more than 300µm from the microstructure analysis and this is in correlation with the results obtained from the microhardness measurements. Taylor hobson talysurf tester, micro vickers hardness tester, optical microscopy and X-ray diffractometer are used to characterize the modified surface layer. 

Keywords: Surface hardness, response surface methodology, microstructure, central composite design, deep cold rolling, surface roughness.

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76 Combination of Different Classifiers for Cardiac Arrhythmia Recognition

Authors: M. R. Homaeinezhad, E. Tavakkoli, M. Habibi, S. A. Atyabi, A. Ghaffari

Abstract:

This paper describes a new supervised fusion (hybrid) electrocardiogram (ECG) classification solution consisting of a new QRS complex geometrical feature extraction as well as a new version of the learning vector quantization (LVQ) classification algorithm aimed for overcoming the stability-plasticity dilemma. Toward this objective, after detection and delineation of the major events of ECG signal via an appropriate algorithm, each QRS region and also its corresponding discrete wavelet transform (DWT) are supposed as virtual images and each of them is divided into eight polar sectors. Then, the curve length of each excerpted segment is calculated and is used as the element of the feature space. To increase the robustness of the proposed classification algorithm versus noise, artifacts and arrhythmic outliers, a fusion structure consisting of five different classifiers namely as Support Vector Machine (SVM), Modified Learning Vector Quantization (MLVQ) and three Multi Layer Perceptron-Back Propagation (MLP–BP) neural networks with different topologies were designed and implemented. The new proposed algorithm was applied to all 48 MIT–BIH Arrhythmia Database records (within–record analysis) and the discrimination power of the classifier in isolation of different beat types of each record was assessed and as the result, the average accuracy value Acc=98.51% was obtained. Also, the proposed method was applied to 6 number of arrhythmias (Normal, LBBB, RBBB, PVC, APB, PB) belonging to 20 different records of the aforementioned database (between– record analysis) and the average value of Acc=95.6% was achieved. To evaluate performance quality of the new proposed hybrid learning machine, the obtained results were compared with similar peer– reviewed studies in this area.

Keywords: Feature Extraction, Curve Length Method, SupportVector Machine, Learning Vector Quantization, Multi Layer Perceptron, Fusion (Hybrid) Classification, Arrhythmia Classification, Supervised Learning Machine.

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75 Study the Efficacies of Green Manure Application as Chickpea Pre Plant

Authors: Khosro Mohammadi, Amir Ghalavand, Majid Aghaalikhani

Abstract:

In order to Study the efficacy application of green manure as chickpea pre plant, field experiments were carried out in 2007 and 2008 growing seasons. In this research the effects of different strategies for soil fertilization were investigated on grain yield and yield component, minerals, organic compounds and cooking time of chickpea. Experimental units were arranged in splitsplit plots based on randomized complete blocks with three replications. Main plots consisted of (G1): establishing a mixed vegetation of Vicia panunica and Hordeum vulgare and (G2): control, as green manure levels. Also, five strategies for obtaining the base fertilizer requirement including (N1): 20 t.ha-1 farmyard manure; (N2): 10 t.ha-1 compost; (N3): 75 kg.ha-1 triple super phosphate; (N4): 10 t.ha-1 farmyard manure + 5 t.ha-1 compost and (N5): 10 t.ha-1 farmyard manure + 5 t.ha-1 compost + 50 kg.ha-1 triple super phosphate were considered in sub plots. Furthermoree four levels of biofertilizers consisted of (B1): Bacillus lentus + Pseudomonas putida; (B2): Trichoderma harzianum; (B3): Bacillus lentus + Pseudomonas putida + Trichoderma harzianum; and (B4): control (without biofertilizers) were arranged in sub-sub plots. Results showed that integrating biofertilizers (B3) and green manure (G1) produced the highest grain yield. The highest amounts of yield were obtained in G1×N5 interaction. Comparison of all 2-way and 3-way interactions showed that G1N5B3 was determined as the superior treatment. Significant increasing of N, P2O5, K2O, Fe and Mg content in leaves and grains emphasized on superiority of mentioned treatment because each one of these nutrients has an approved role in chlorophyll synthesis and photosynthesis abilities of the crops. The combined application of compost, farmyard manure and chemical phosphorus (N5) in addition to having the highest yield, had the best grain quality due to high protein, starch and total sugar contents, low crude fiber and reduced cooking time.

Keywords: chickpea, biofertilizer, nitrogen fixation.

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74 Supervisory Controller with Three-State Energy Saving Mode for Induction Motor in Fluid Transportation

Authors: O. S. Ebrahim, K. O. Shawky, M. O. Ebrahim, P. K. Jain

Abstract:

Induction Motor (IM) driving pump is the main consumer of electricity in a typical fluid transportation system (FTS). Changing the connection of the stator windings from delta to star at no load can achieve noticeable active and reactive energy savings. This paper proposes a supervisory hysteresis liquid-level control with three-state energy saving mode (ESM) for IM in FTS including storage tank. The IM pump drive comprises modified star/delta switch and hydromantic coupler. Three-state ESM is defined, along with the normal running, and named analog to computer ESMs as follows: Sleeping mode in which the motor runs at no load with delta stator connection, hibernate mode in which the motor runs at no load with a star connection, and motor shutdown is the third energy saver mode. A logic flow-chart is synthesized to select the motor state at no-load for best energetic cost reduction, considering the motor thermal capacity used. An artificial neural network (ANN) state estimator, based on the recurrent architecture, is constructed and learned in order to provide fault-tolerant capability for the supervisory controller. Sequential test of Wald is used for sensor fault detection. Theoretical analysis, preliminary experimental testing and, computer simulations are performed to show the effectiveness of the proposed control in terms of reliability, power quality and energy/coenergy cost reduction with the suggestion of power factor correction.

Keywords: Artificial Neural Network, ANN, Energy Saving Mode, ESM, Induction Motor, IM, star/delta switch, supervisory control, fluid transportation, reliability, power quality.

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73 Combined Source and Channel Coding for Image Transmission Using Enhanced Turbo Codes in AWGN and Rayleigh Channel

Authors: N. S. Pradeep, M. Balasingh Moses, V. Aarthi

Abstract:

Any signal transmitted over a channel is corrupted by noise and interference. A host of channel coding techniques has been proposed to alleviate the effect of such noise and interference. Among these Turbo codes are recommended, because of increased capacity at higher transmission rates and superior performance over convolutional codes. The multimedia elements which are associated with ample amount of data are best protected by Turbo codes. Turbo decoder employs Maximum A-posteriori Probability (MAP) and Soft Output Viterbi Decoding (SOVA) algorithms. Conventional Turbo coded systems employ Equal Error Protection (EEP) in which the protection of all the data in an information message is uniform. Some applications involve Unequal Error Protection (UEP) in which the level of protection is higher for important information bits than that of other bits. In this work, enhancement to the traditional Log MAP decoding algorithm is being done by using optimized scaling factors for both the decoders. The error correcting performance in presence of UEP in Additive White Gaussian Noise channel (AWGN) and Rayleigh fading are analyzed for the transmission of image with Discrete Cosine Transform (DCT) as source coding technique. This paper compares the performance of log MAP, Modified log MAP (MlogMAP) and Enhanced log MAP (ElogMAP) algorithms used for image transmission. The MlogMAP algorithm is found to be best for lower Eb/N0 values but for higher Eb/N0 ElogMAP performs better with optimized scaling factors. The performance comparison of AWGN with fading channel indicates the robustness of the proposed algorithm. According to the performance of three different message classes, class3 would be more protected than other two classes. From the performance analysis, it is observed that ElogMAP algorithm with UEP is best for transmission of an image compared to Log MAP and MlogMAP decoding algorithms.

Keywords: AWGN, BER, DCT, Fading, MAP, UEP.

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72 64 bit Computer Architectures for Space Applications – A study

Authors: Niveditha Domse, Kris Kumar, K. N. Balasubramanya Murthy

Abstract:

The more recent satellite projects/programs makes extensive usage of real – time embedded systems. 16 bit processors which meet the Mil-Std-1750 standard architecture have been used in on-board systems. Most of the Space Applications have been written in ADA. From a futuristic point of view, 32 bit/ 64 bit processors are needed in the area of spacecraft computing and therefore an effort is desirable in the study and survey of 64 bit architectures for space applications. This will also result in significant technology development in terms of VLSI and software tools for ADA (as the legacy code is in ADA). There are several basic requirements for a special processor for this purpose. They include Radiation Hardened (RadHard) devices, very low power dissipation, compatibility with existing operational systems, scalable architectures for higher computational needs, reliability, higher memory and I/O bandwidth, predictability, realtime operating system and manufacturability of such processors. Further on, these may include selection of FPGA devices, selection of EDA tool chains, design flow, partitioning of the design, pin count, performance evaluation, timing analysis etc. This project deals with a brief study of 32 and 64 bit processors readily available in the market and designing/ fabricating a 64 bit RISC processor named RISC MicroProcessor with added functionalities of an extended double precision floating point unit and a 32 bit signal processing unit acting as co-processors. In this paper, we emphasize the ease and importance of using Open Core (OpenSparc T1 Verilog RTL) and Open “Source" EDA tools such as Icarus to develop FPGA based prototypes quickly. Commercial tools such as Xilinx ISE for Synthesis are also used when appropriate.

Keywords: RISC MicroProcessor, RPC – RISC Processor Core, PBX – Processor to Block Interface part of the Interconnection Network, BPX – Block to Processor Interface part of the Interconnection Network, FPU – Floating Point Unit, SPU – Signal Processing Unit, WB – Wishbone Interface, CTU – Clock and Test Unit

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71 Nanomaterial Based Electrochemical Sensors for Endocrine Disrupting Compounds

Authors: Gaurav Bhanjana, Ganga Ram Chaudhary, Sandeep Kumar, Neeraj Dilbaghi

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Main sources of endocrine disrupting compounds in the ecosystem are hormones, pesticides, phthalates, flame retardants, dioxins, personal-care products, coplanar polychlorinated biphenyls (PCBs), bisphenol A, and parabens. These endocrine disrupting compounds are responsible for learning disabilities, brain development problems, deformations of the body, cancer, reproductive abnormalities in females and decreased sperm count in human males. Although discharge of these chemical compounds into the environment cannot be stopped, yet their amount can be retarded through proper evaluation and detection techniques. The available techniques for determination of these endocrine disrupting compounds mainly include high performance liquid chromatography (HPLC), mass spectroscopy (MS) and gas chromatography-mass spectrometry (GC–MS). These techniques are accurate and reliable but have certain limitations like need of skilled personnel, time consuming, interference and requirement of pretreatment steps. Moreover, these techniques are laboratory bound and sample is required in large amount for analysis. In view of above facts, new methods for detection of endocrine disrupting compounds should be devised that promise high specificity, ultra sensitivity, cost effective, efficient and easy-to-operate procedure. Nowadays, electrochemical sensors/biosensors modified with nanomaterials are gaining high attention among researchers. Bioelement present in this system makes the developed sensors selective towards analyte of interest. Nanomaterials provide large surface area, high electron communication feature, enhanced catalytic activity and possibilities of chemical modifications. In most of the cases, nanomaterials also serve as an electron mediator or electrocatalyst for some analytes.

Keywords: Sensors, endocrine disruptors, nanoparticles, electrochemical, microscopy.

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70 Jatropha curcas L. Oil Selectivity in Froth Flotation

Authors: André C. Silva, Izabela L. A. Moraes, Elenice M. S. Silva, Carlos M. Silva Filho

Abstract:

In Brazil, most soils are acidic and low in essential nutrients required for the growth and development of plants, making fertilizers essential for agriculture. As the biggest producer of soy in the world and a major producer of coffee, sugar cane and citrus fruits, Brazil is a large consumer of phosphate. Brazilian’s phosphate ores are predominantly from igneous rocks showing a complex mineralogy, associated with carbonites and oxides, typically iron, silicon and barium. The adopted industrial concentration circuit for this type of ore is a mix between magnetic separation (both low and high field) to remove the magnetic fraction and a froth flotation circuit composed by a reverse flotation of apatite (barite’s flotation) followed by direct flotation circuit (rougher, cleaner and scavenger circuit). Since the 70’s fatty acids obtained from vegetable oils are widely used as lower-cost collectors in apatite froth flotation. This is a very effective approach to the apatite family of minerals, being that this type of collector is both selective and efficient (high recovery). This paper presents Jatropha curcas L. oil (JCO) as a renewable and sustainable source of fatty acids with high selectivity in froth flotation of apatite. JCO is considerably rich in fatty acids such as linoleic, oleic and palmitic acid. The experimental campaign involved 216 tests using a modified Hallimond tube and two different minerals (apatite and quartz). In order to be used as a collector, the oil was saponified. The results found were compared with the synthetic collector, Fotigam 5806 produced by Clariant, which is composed mainly by soy oil. JCO showed the highest selectivity for apatite flotation with cold saponification at pH 8 and concentration of 2.5 mg/L. In this case, the mineral recovery was around 95%.

Keywords: Froth flotation, Jatropha curcas L., microflotation, selectivity.

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69 Wound Healing Effect of Ocimum sanctum Leaves Extract in Diabetic Rats

Authors: Manish Kumar Gautam, Raj Kumar Goel

Abstract:

Delayed wound healing in diabetes is primarily associated with hyperglycemia, over-expression of inflammatory marker, oxidative stress and delayed collagen synthesis. This unmanaged wound is producing high economic burden on the society. Thus research is required to develop new and effective treatment strategies to deal with this emerging issue. Our present study incorporates the evaluation of wound healing effects of 50% ethanol extract of Ocimum sanctum (OSE) in streptozotocin (45mg/kg)-induced diabetic rats with concurrent wound ulcer. The animals showing diabetes (Blood glucose level >140 and <250 mg/dL) will be selected for wound healing study using standard dead space wound model. Wounds were created by implanting two polypropylene tubes (0.5 x 2.5 cm2 each), one on either side in the lumbar region on the dorsal surface of each rat. On the 10th postwounding day, the animals were sacrificed and granulation tissue formed on the implanted tubes was carefully dissected out and study the status of antioxidants (Superoxide dismutase, SOD and Glutathione, GSH) free radicals (Lipid peroxidation, LPO and nitric oxide, NO) acute inflammatory marker (myeloperoxidase, MPO) connective tissue determinants, hydroxyproline, hexosamine and hexuronic acid, which play a major role in wound healing and diabetes. Besides the anti-diabetic parameters (estimation of serum blood glucose, triglycerides and total cholesterol), the above parameters for wound healing were studied both in normal, untreated and OSE treated diabetic rats. The effects of extract on above parameters will be compared with known standard antioxidant (Vitamin E) and anti-diabetic (Glybenclamide) drugs. OSE 400 mg/kg substantiated by significantly decreased serum blood glucose, triglycerides and total cholesterol. OSE also decrease granulation tissue free radicals (LPO, 58.1% and NO, 52.7%) and myeloperoxidase (MPO, 63.3%), and enhanced antioxidants (GSH, 116.4% and SOD, 201.1%)

Keywords: Wound healing, diabetes, Ocimum sanctum, Antioxidant, Free radical, Myeloperoxidase

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68 Some Issues of Measurement of Impairment of Non-Financial Assets in the Public Sector

Authors: Mariam Vardiashvili

Abstract:

The economic value of the asset impairment process is quite large. Impairment reflects the reduction of future economic benefits or service potentials itemized in the asset. The assets owned by public sector entities bring economic benefits or are used for delivery of the free-of-charge services. Consequently, they are classified as cash-generating and non-cash-generating assets. IPSAS 21 - Impairment of non-cash-generating assets, and IPSAS 26 - Impairment of cash-generating assets, have been designed considering this specificity.  When measuring impairment of assets, it is important to select the relevant methods. For measurement of the impaired Non-Cash-Generating Assets, IPSAS 21 recommends three methods: Depreciated Replacement Cost Approach, Restoration Cost Approach, and  Service Units Approach. Impairment of Value in Use of Cash-Generating Assets (according to IPSAS 26) is measured by discounted value of the money sources to be received in future. Value in use of the cash-generating asserts (as per IPSAS 26) is measured by the discounted value of the money sources to be received in the future. The article provides classification of the assets in the public sector  as non-cash-generating assets and cash-generating assets and, deals also with the factors which should be considered when evaluating  impairment of assets. An essence of impairment of the non-financial assets and the methods of measurement thereof evaluation are formulated according to IPSAS 21 and IPSAS 26. The main emphasis is put on different methods of measurement of the value in use of the impaired Cash-Generating Assets and Non-Cash-Generation Assets and the methods of their selection. The traditional and the expected cash flow approaches for calculation of the discounted value are reviewed. The article also discusses the issues of recognition of impairment loss and its reflection in the financial reporting. The article concludes that despite a functional purpose of the impaired asset, whichever method is used for measuring the asset, presentation of realistic information regarding the value of the assets should be ensured in the financial reporting. In the theoretical development of the issue, the methods of scientific abstraction, analysis and synthesis were used. The research was carried out with a systemic approach. The research process uses international standards of accounting, theoretical researches and publications of Georgian and foreign scientists.

Keywords: Non-cash-generating assets, cash-generating assets, recoverable value, recoverable service amount, value in use.

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