Search results for: Low velocity impact
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2982

Search results for: Low velocity impact

192 Effect of Polymer Molecular Structures on Properties of Dental Cement Restoratives

Authors: Dong Xie, Jun Zhao, Yiming Weng

Abstract:

The objective of this study was to synthesize and characterize the poly(alkenoic acid)s with different molecular structures, use these polymers to formulate a dental cement restorative, and study the effect of molecular structures on reaction kinetics, viscosity, and mechanical strengths of the formed polymers and cement restoratives. In this study, poly(alkenoic acid)s with different molecular structures were synthesized. The purified polymers were formulated with commercial Fuji II LC glass fillers to form the experimental cement restoratives. The reaction kinetics was studied via 1HNMR spectroscopy. The formed restoratives were evaluated using compressive strength, diametral tensile strength, flexural strength, hardness and wear-resistance tests. Specimens were conditioned in distilled water at 37oC for 24 h prior to testing. Fuji II LC restorative was used as control. The results show that the higher the arm number and initiator concentration, the faster the reaction was. It was also found that the higher the arm number and branching that the polymer had, the lower the viscosity of the polymer in water and the lower the mechanical strengths of the formed restorative. The experimental restoratives were 31-53% in compressive strength, 37- 55% in compressive modulus, 80-126% in diametral tensile strength, 76-94% in flexural strength, 4-21% in fracture toughness and 53-96% in hardness higher than Fuji II LC. For wear test, the experimental restoratives were only 5.4-13% of abrasive and 6.4-12% of attritional wear depths of Fuji II LC in each wear cycle. The aging study also showed that all the experimental restoratives increased their strength continuously during 30 days, unlike Fuji II LC. It is concluded that polymer molecular structures have significant and positive impact on mechanical properties of dental cement restoratives.

Keywords: Poly(alkenoic acid)s, molecular structures, dental cement, mechanical strength.

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191 Landcover Mapping Using Lidar Data and Aerial Image and Soil Fertility Degradation Assessment for Rice Production Area in Quezon, Nueva Ecija, Philippines

Authors: Eliza. E. Camaso, Guiller. B. Damian, Miguelito. F. Isip, Ronaldo T. Alberto

Abstract:

Land-cover maps were important for many scientific, ecological and land management purposes and during the last decades, rapid decrease of soil fertility was observed to be due to land use practices such as rice cultivation. High-precision land-cover maps are not yet available in the area which is important in an economy management. To assure   accurate mapping of land cover to provide information, remote sensing is a very suitable tool to carry out this task and automatic land use and cover detection. The study did not only provide high precision land cover maps but it also provides estimates of rice production area that had undergone chemical degradation due to fertility decline. Land-cover were delineated and classified into pre-defined classes to achieve proper detection features. After generation of Land-cover map, of high intensity of rice cultivation, soil fertility degradation assessment in rice production area due to fertility decline was created to assess the impact of soils used in agricultural production. Using Simple spatial analysis functions and ArcGIS, the Land-cover map of Municipality of Quezon in Nueva Ecija, Philippines was overlaid to the fertility decline maps from Land Degradation Assessment Philippines- Bureau of Soils and Water Management (LADA-Philippines-BSWM) to determine the area of rice crops that were most likely where nitrogen, phosphorus, zinc and sulfur deficiencies were induced by high dosage of urea and imbalance N:P fertilization. The result found out that 80.00 % of fallow and 99.81% of rice production area has high soil fertility decline.

Keywords: Aerial image, land-cover, LiDAR, soil fertility degradation.

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190 Appropriate Technology: Revisiting the Movement in Developing Countries for Sustainability

Authors: Jayshree Patnaik, Bhaskar Bhowmick

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The economic growth of any nation is steered and dependent on innovation in technology. It can be preferably argued that technology has enhanced the quality of life. Technology is linked both with an economic and a social structure. But there are some parts of the world or communities which are yet to reap the benefits of technological innovation. Business and organizations are now well equipped with cutting-edge innovations that improve the firm performance and provide them with a competitive edge, but rarely does it have a positive impact on any community which is weak and marginalized. In recent times, it is observed that communities are actively handling social or ecological issues with the help of indigenous technologies. Thus, "Appropriate Technology" comes into the discussion, which is quite prevalent in the rural third world. Appropriate technology grew as a movement in the mid-1970s during the energy crisis, but it lost its stance in the following years when people started it to describe it as an inferior technology or dead technology. Basically, there is no such technology which is inferior or sophisticated for a particular region. The relevance of appropriate technology lies in penetrating technology into a larger and weaker section of community where the “Bottom of the pyramid” can pay for technology if they find the price is affordable. This is a theoretical paper which primarily revolves around how appropriate technology has faded and again evolved in both developed and developing countries. The paper will try to focus on the various concepts, history and challenges faced by the appropriate technology over the years. Appropriate technology follows a documented approach but lags in overall design and diffusion. Diffusion of technology into the poorer sections of community remains unanswered until the present time. Appropriate technology is multi-disciplinary in nature; therefore, this openness allows having a varied working model for different problems. Appropriate technology is a friendly technology that seeks to improve the lives of people in a constraint environment by providing an affordable and sustainable solution. Appropriate technology needs to be defined in the era of modern technological advancement for sustainability.

Keywords: Appropriate technology, community, developing country, sustainability.

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189 Manodharmam: A Scientific Methodology for Improvisation and Cognition in Carnatic Music

Authors: Raghavi Janaswamy, Saraswathi K. Vasudev

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Music is ubiquitous in human lives. Ever since the foetus hears the sound inside the mother’s womb and later upon birth the baby experiences alluring sounds, the curiosity of learning emanates and evokes exploration. Music is an education than a mere entertainment. The intricate balance between music, education and entertainment has well been recognized by the scientific community and is being explored as a viable tool to understand and improve the human cognition. There are seven basic swaras (notes) Sa, Ri, Ga, Ma, Pa, Da and Ni in the Carnatic music system that are analogous to C, D, E, F, G, A and B of the western system. The Carnatic music builds on the conscious use of microtones, gamakams (oscillation) and rendering styles that evolved over centuries and established its stance. The complex but erudite raga system has been designed with elaborate experiments on srutis (musical sounds) and human perception abilities. In parallel, ‘rasa’- the emotions evoked by certain srutis and hence the ragas been solidified along with the power of language in combination with the musical sounds. The Carnatic music branches out as Kalpita sangeetam (pre-composed music) and Manodharma sangeetam (improvised music). This article explores the Manodharma sangeetam and its subdivisions such as raga alapana, swara kalpana, neraval and ragam-tanam-pallavi (RTP). The intrinsic mathematical strategies in its practice methods toward improvising the music have been discussed in detail with concert examples. The techniques on swara weaving for swara kalpana rendering and methods on the alapana development are also discussed at length with an emphasis on the impact on the human cognitive abilities. The articulation of the outlined conscious practice methods not only helps to leave a long-lasting melodic impression on the listeners but also onsets cognitive developments.

Keywords: Carnatic, Manodharmam, music cognition, Alapana.

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188 Improving Fake News Detection Using K-means and Support Vector Machine Approaches

Authors: Kasra Majbouri Yazdi, Adel Majbouri Yazdi, Saeid Khodayi, Jingyu Hou, Wanlei Zhou, Saeed Saedy

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Fake news and false information are big challenges of all types of media, especially social media. There is a lot of false information, fake likes, views and duplicated accounts as big social networks such as Facebook and Twitter admitted. Most information appearing on social media is doubtful and in some cases misleading. They need to be detected as soon as possible to avoid a negative impact on society. The dimensions of the fake news datasets are growing rapidly, so to obtain a better result of detecting false information with less computation time and complexity, the dimensions need to be reduced. One of the best techniques of reducing data size is using feature selection method. The aim of this technique is to choose a feature subset from the original set to improve the classification performance. In this paper, a feature selection method is proposed with the integration of K-means clustering and Support Vector Machine (SVM) approaches which work in four steps. First, the similarities between all features are calculated. Then, features are divided into several clusters. Next, the final feature set is selected from all clusters, and finally, fake news is classified based on the final feature subset using the SVM method. The proposed method was evaluated by comparing its performance with other state-of-the-art methods on several specific benchmark datasets and the outcome showed a better classification of false information for our work. The detection performance was improved in two aspects. On the one hand, the detection runtime process decreased, and on the other hand, the classification accuracy increased because of the elimination of redundant features and the reduction of datasets dimensions.

Keywords: Fake news detection, feature selection, support vector machine, K-means clustering, machine learning, social media.

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187 Morphemic Analysis Awareness: A Boon or Bane on ESL Students’ Vocabulary Learning Strategy

Authors: Chandrakala Varatharajoo, Adelina Binti Asmawi, Nabeel Abdallah Mohammad Abedalaziz

Abstract:

This study investigated the impact of inflectional and derivational morphemic analysis awareness on ESL secondary school students’ vocabulary learning strategy. The quasi-experimental study was conducted with 106 low proficiency secondary school students in two experimental groups (inflectional and derivational) and one control group. The students’ vocabulary acquisition was assessed through two measures: Morphemic Analysis Test and Vocabulary- Morphemic Test in the pretest and posttest before and after an intervention programme. Results of ANCOVA revealed that both the experimental groups achieved a significant score in Morphemic Analysis Test and Vocabulary-Morphemic Test. However, the inflectional group obtained a fairly higher score than the derivational group. Thus, the results indicated that ESL low proficiency secondary school students performed better on inflectional morphemic awareness as compared to derivatives. The results also showed that the awareness of inflectional morphology contributed more on the vocabulary acquisition. Importantly, learning inflectional morphology can help ESL low proficiency secondary school students to develop both morphemic awareness and vocabulary gain. Theoretically, these findings show that not all morphemes are equally useful to students for their language development. Practically, these findings indicate that morphological instruction should at least be included in remediation and instructional efforts with struggling learners across all grade levels, allowing them to focus on meaning within the word before they attempt the text in large for better comprehension. Also, by methodologically, by conducting individualized intervention and assessment this study provided fresh empirical evidence to support the existing literature on morphemic analysis awareness and vocabulary learning strategy. Thus, a major pedagogical implication of the study is that morphemic analysis awareness strategy is a definite boon for ESL secondary school students in learning English vocabulary.

Keywords: ESL, instruction, morphemic analysis, vocabulary.

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186 Professional Burn out of Teachers: Reasons and Regularities

Authors: Dabyltayeva R. Y., Smatova K.B., Кabekenov G., Toleshova U., Shagyrbayeva M.

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In recent years in Kazakhstan, as well as in all countries, we have been talking not only about the professional stress, but also professional Burnout Syndrome of employees. Burnout is essentially a response to chronic emotional stress – manifests itself in the form of chronic fatigue, despondency, unmotivated aggression, anger, and others. This condition is due to mental fatigue among teachers as a sort of payment for overstrain when professional commitments include the impact of “heat your soul", emotional investment. The emergence of professional Burnout among teachers is due to the system of interrelated and mutually reinforcing factors relating to the various levels of the personality: individually-psychological level is psychodynamic special subject characteristics of valuemotivational sphere and formation of skills and habits of selfregulation; the socio-psychological level includes especially the Organization and interpersonal interaction of a teacher. Signs of the Burnout were observed in 15 testees, and virtually a symptom could be observed in every teacher. As a result of the diagnosis 48% of teachers had the signs of stress (phase syndrome), resulting in a sense of anxiety, mood, heightened emotional susceptibility. The following results have also been got:-the fall of General energy potential – 14 pers. -Psychosomatic and psycho vegetative syndrome – 26 pers. -emotional deficit-34 pers. -emotional Burnout Syndrome-6 pers. The problem of professional Burnout of teachers in the current conditions should become not only meaningful, but particularly relevant. The quality of education of the younger generation depends on professional development; teachers- training level, and how “healthy" teachers are. That is why the systematic maintenance of pedagogic-professional development for teachers (including disclosure of professional Burnout Syndrome factors) takes on a special meaning.

Keywords: Professional burnout syndrome, adaptive syndrome, stage of depletion syndrome, symptoms and characteristics of burnout, prophylactic of professional destruction techniques.

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185 Prioritization Assessment of Housing Development Risk Factors: A Fuzzy Hierarchical Process-Based Approach

Authors: Yusuf Garba Baba

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The construction industry and housing subsector are fraught with risks that have the potential of negatively impacting on the achievement of project objectives. The success or otherwise of most construction projects depends to large extent on how well these risks have been managed. The recent paradigm shift by the subsector to use of formal risk management approach in contrast to hitherto developed rules of thumb means that risks must not only be identified but also properly assessed and responded to in a systematic manner. The study focused on identifying risks associated with housing development projects and prioritisation assessment of the identified risks in order to provide basis for informed decision. The study used a three-step identification framework: review of literature for similar projects, expert consultation and questionnaire based survey to identify potential risk factors. Delphi survey method was employed in carrying out the relative prioritization assessment of the risks factors using computer-based Analytical Hierarchical Process (AHP) software. The results show that 19 out of the 50 risks significantly impact on housing development projects. The study concludes that although significant numbers of risk factors have been identified as having relevance and impacting to housing construction projects, economic risk group and, in particular, ‘changes in demand for houses’ is prioritised by most developers as posing a threat to the achievement of their housing development objectives. Unless these risks are carefully managed, their effects will continue to impede success in these projects. The study recommends the adoption and use of the combination of multi-technique identification framework and AHP prioritization assessment methodology as a suitable model for the assessment of risks in housing development projects.

Keywords: Risk identification, risk assessment, analytical hierarchical process, multi-criteria decision.

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184 Exploring the Relationships between Job Satisfaction, Work Engagement and Loyalty of Academic Staff

Authors: I. Ludviga, A. Kalvina

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This paper aims to link together the concepts of job satisfaction, work engagement, trust, job meaningfulness and loyalty to the organisation focusing on specific type of employment – academic jobs. The research investigates the relationships between job satisfaction, work engagement and loyalty as well as the impact of trust and job meaningfulness on the work engagement and loyalty. The survey was conducted in one of the largest Latvian higher education institutions and the sample was drawn from academic staff (n=326). Structured questionnaire with 44 reflective type questions was developed to measure the constructs. Data was analysed using SPSS and Smart-PLS software. Variance based structural equation modelling (PLS-SEM) technique was used to test the model and to predict the most important factors relevant to employee engagement and loyalty. The first order model included two endogenous constructs (loyalty and intention to stay and recommend to work in this organisation, and employee engagement), as well as six exogenous constructs (feeling of fair treatment and trust in management; career growth opportunities; compensation, pay and benefits; management; colleagues and teamwork; and finally job meaningfulness). Job satisfaction was developed as second order construct and both: first and second order models were designed for data analysis. It was found that academics are more engaged than satisfied with their work and main reason for that was found to be job meaningfulness, which is significant predictor for work engagement, but not for job satisfaction. Compensation is not significantly related to work engagement, but only to job satisfaction. Trust was not significantly related neither to engagement, nor to satisfaction, however, it appeared to be significant predictor of loyalty and intentions to stay with the University. Paper revealed academic jobs as specific kind of employment where employees can be more engaged than satisfied and highlighted the specific role of job meaningfulness in the University settings.

Keywords: Job satisfaction, job meaningfulness, higher education, work engagement.

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183 Interaction of Elevated Carbon Dioxide and Temperature on Strawberry (Fragaria × ananassa) Growth and Fruit Yield

Authors: Himali N. Balasooriya, Kithsiri B. Dassanayake, Saman Seneweera, Said Ajlouni

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Increase in atmospheric CO2 concentration [CO2] and ambient temperature associated with changing climatic conditions will have significant impacts on agriculture crop productivity and quality. Independent effects of the above two environmental variables on the growth, yield and quality of strawberry were well documented. Higher temperatures over the optimum range (20-25ºC) lead to crop failures, while elevated [CO2] stimulated plant growth and yield but compromised the physical quality of fruits. However, there is very limited understanding of the interaction between these variables on the plant growth, yield and quality. Therefore, this study was designed to investigate the interactive effect of high temperature and elevated [CO2] on growth, yield and quality of strawberries. Strawberry cultivars ‘Albion’ and ‘San Andreas’ were grown under six different combinations of two temperatures (25 and 30ºC) and three [CO2] (400, 650 and 950 µmol mol-1) in controlled-environmental growth chambers. Plant growth measurements such as plant height, canopy area, number of flowers, and fruit yield were measured during phonological development. Photosynthesis and transpiration, the ratio of intercellular to atmospheric [CO2] (Ci/Ca) were measured to estimate the physiological adjustment to climate stress. The impact of temperature and [CO2] interaction on growth and yield of strawberry was significant (p < 0.05). Across both cultivars, highest fruit yields were observed at 650 µmol mol-1 [CO2], which was particularly clear at 25°C. The fruit yield gradually decreased at 30°C under all the treatment combinations. However, photosynthesis rates were highest at 650 µmol mol-1 [CO2] but no increment was found at 900 µmol mol-1 [CO2]. Interestingly, Ci/Ca ratio increased with increasing atmospheric [CO2] which was predominant at high temperature. Similarly, fruit yield was substantially reduced at high [CO2] under high temperature. Our findings suggest that increased Ci/Ca ratio at high temperature is likely reduces the photosynthesis and thus yield response to elevated [CO2].

Keywords: Atmospheric [CO2], fruit yield, strawberry, temperature.

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182 Design and Development of Constant Stress Composite Cantilever Beam

Authors: Vinod B. Suryawanshi, Ajit D. Kelkar

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Composite materials, due to their unique properties such as high strength to weight ratio, corrosion resistance, and impact resistance have huge potential as structural materials in automotive, construction and transportation applications. However, these properties often come at higher cost owing to complex design methods, difficult manufacturing processes and raw material cost. Traditionally, tapered laminated composite structures are manufactured using autoclave manufacturing process by ply drop off technique. Autoclave manufacturing though very powerful suffers from high capital investment and higher energy consumption. As per the current trends in composite manufacturing, Out of Autoclave (OoA) processes are looked as emerging technologies for manufacturing the structural composite components for aerospace and defense applications. However, there is a need for improvement among these processes to make them reliable and consistent. In this paper, feasibility of using out of autoclave process to manufacture the variable thickness cantilever beam is discussed. The minimum weight design for the composite beam is obtained using constant stress beam concept by tailoring the thickness of the beam. Ply drop off techniques was used to fabricate the variable thickness beam from glass/epoxy prepregs. Experiments were conducted to measure bending stresses along the span of the cantilever beam at different intervals by applying the concentrated load at the free end. Experimental results showed that the stresses in the bean at different intervals were constant. This proves the ability of OoA process to manufacture the constant stress beam. Finite element model for the constant stress beam was developed using commercial finite element simulation software. It was observed that the simulation results agreed very well with the experimental results and thus validated design and manufacturing approach used.

Keywords: Beams, Composites, Constant Stress, Structures.

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181 The Nuclear Energy Museum in Brazil: Creative Solutions to Transform Science Education into Meaningful Learning

Authors: Denise Levy, Helen J. Khoury

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Nuclear technology is a controversial issue among a great share of the Brazilian population. Misinformation and common wrong beliefs confuse public’s perceptions and the scientific community is expected to offer a wider perspective on the benefits and risks resulting from ionizing radiation in everyday life. Attentive to the need of new approaches between science and society, the Nuclear Energy Museum, in northeast Brazil, is an initiative created to communicate the growing impact of the beneficial applications of nuclear technology in medicine, industry, agriculture and electric power generation. Providing accessible scientific information, the museum offers a rich learning environment, making use of different educational strategies, such as films, interactive panels and multimedia learning tools, which not only increase the enjoyment of visitors, but also maximize their learning potential. Developed according to modern active learning instructional strategies, multimedia materials are designed to present the increasingly role of nuclear science in modern life, transforming science education into a meaningful learning experience. In year 2016, nine different interactive computer-based activities were developed, presenting curiosities about ionizing radiation in different landmarks around the world, such as radiocarbon dating works in Egypt, nuclear power generation in France and X-radiography of famous paintings in Italy. Feedback surveys have reported a high level of visitors’ satisfaction, proving the high quality experience in learning nuclear science at the museum. The Nuclear Energy Museum is the first and, up to the present time, the only permanent museum in Brazil devoted entirely to nuclear science.

Keywords: Nuclear technology, multimedia learning tools, science museum, society and education.

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180 Simulation and Analysis of Passive Parameters of Building in eQuest: A Case Study in Istanbul, Turkey

Authors: Mahdiyeh Zafaranchi

Abstract:

With rapid development of urbanization and improvement of living standards in the world, energy consumption and carbon emissions of the building sector are expected to increase in the near future; because of that, energy-saving issues have become more important among the engineers. Besides, the building sector is a major contributor to energy consumption and carbon emissions. The concept of efficient building appeared as a response to the need for reducing energy demand in this sector which has the main purpose of shifting from standard buildings to low-energy buildings. Although energy-saving should happen in all steps of a building during the life cycle (material production, construction, demolition), the main concept of efficient energy building is saving energy during the life expectancy of a building by using passive and active systems, and should not sacrifice comfort and quality to reach these goals. The main aim of this study is to investigate passive strategies (do not need energy consumption or use renewable energy) to achieve energy-efficient buildings. Energy retrofit measures were explored by eQuest software using a case study as a base model. The study investigates predictive accuracy for the major factors like thermal transmittance (U-value) of the material, windows, shading devices, thermal insulation, rate of the exposed envelope, window/wall ration, lighting system in the energy consumption of the building. The base model was located in Istanbul, Turkey. The impact of eight passive parameters on energy consumption had been indicated. After analyzing the base model by eQuest, a final scenario was suggested which had a good energy performance. The results showed a decrease in the U-values of materials, the rate of exposing buildings, and windows had a significant effect on energy consumption. Finally, savings in electric consumption of about 10.5%, and gas consumption by about 8.37% in the suggested model were achieved annually.

Keywords: Efficient building, electric and gas consumption, eQuest, passive parameters.

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179 The Use of Software and Internet Search Engines to Develop the Encoding and Decoding Skills of a Dyslexic Learner: A Case Study

Authors: Rabih Joseph Nabhan

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This case study explores the impact of two major computer software programs Learn to Speak English and Learn English Spelling and Pronunciation, and some Internet search engines such as Google on mending the decoding and spelling deficiency of Simon X, a dyslexic student. The improvement in decoding and spelling may result in better reading comprehension and composition writing. Some computer programs and Internet materials can help regain the missing awareness and consequently restore his self-confidence and self-esteem. In addition, this study provides a systematic plan comprising a set of activities (four computer programs and Internet materials) which address the problem from the lowest to the highest levels of phoneme and phonological awareness. Four methods of data collection (accounts, observations, published tests, and interviews) create the triangulation to validly and reliably collect data before the plan, during the plan, and after the plan. The data collected are analyzed quantitatively and qualitatively. Sometimes the analysis is either quantitative or qualitative, and some other times a combination of both. Tables and figures are utilized to provide a clear and uncomplicated illustration of some data. The improvement in the decoding, spelling, reading comprehension, and composition writing skills that occurred is proved through the use of authentic materials performed by the student under study. Such materials are a comparison between two sample passages written by the learner before and after the plan, a genuine computer chat conversation, and the scores of the academic year that followed the execution of the plan. Based on these results, the researcher recommends further studies on other Lebanese dyslexic learners using the computer to mend their language problem in order to design and make a most reliable software program that can address this disability more efficiently and successfully.

Keywords: Analysis, awareness, dyslexic, software.

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178 In vitro Effects of Salvia officinalis on Bovine Spermatozoa

Authors: Eva Tvrdá, Boris Botman, Marek Halenár, Tomáš Slanina, Norbert Lukáč

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In vitro storage and processing of animal semen represents a risk factor to spermatozoa vitality, potentially leading to reduced fertility. A variety of substances isolated from natural sources may exhibit protective or antioxidant properties on the spermatozoon, thus extending the lifespan of stored ejaculates. This study compared the ability of different concentrations of the Salvia officinalis extract on the motility, mitochondrial activity, viability and reactive oxygen species (ROS) production by bovine spermatozoa during different time periods (0, 2, 6 and 24 h) of in vitro culture. Spermatozoa motility was assessed using the Computer-assisted sperm analysis (CASA) system. Cell viability was examined using the metabolic activity MTT assay, the eosin-nigrosin staining technique was used to evaluate the sperm viability and ROS generation was quantified using luminometry. The CASA analysis revealed that the motility in the experimental groups supplemented with 0.5-2 µg/mL Salvia extract was significantly lower in comparison with the control (P<0.05; Time 24 h). At the same time, a long-term exposure of spermatozoa to concentrations ranging between 0.05 µg/mL and 2 µg/mL had a negative impact on the mitochondrial metabolism (P<0.05; Time 24 h). The viability staining revealed that 0.001-1 µg/mL Salvia extract had no effects on bovine male gametes, however 2 µg/mL Salvia had a persisting negative effect on spermatozoa (P<0.05). Furthermore 0.05-2 µg/mL Salvia exhibited an immediate ROS-promoting effect on the sperm culture (P>0.05; Time 0 h and 2 h), which remained significant throughout the entire in vitro culture (P<0.05; Time 24 h). Our results point out to the necessity to examine specific effects the biomolecules present in Salvia officinalis may have individually or collectively on the in vitro sperm vitality and oxidative profile.

Keywords: Bulls, CASA, MTT test, reactive oxygen species, sage, Salvia officinalis, spermatozoa.

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177 Environmental Accounting Practice: Analyzing the Extent and Qualification of Environmental Disclosures of Turkish Companies Located in BIST-XKURY Index

Authors: Raif Parlakkaya, Mustafa Nihat Demirci, Mehmet Nuri Salur

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Environmental pollution has detrimental effects on the quality of our life and its scope has reached such an extent that measures are being taken both at the national and international levels to reduce, prevent and mitigate its impact on social, economic and political spheres. Therefore, awareness of environmental problems has been increasing among stakeholders and accordingly among companies. It is seen that corporate reporting is expanding beyond environmental performance. Primary purpose of publishing an environmental report is to provide specific audiences with useful, meaningful information. This paper is intended to analyze the extent and qualification of environmental disclosures of Turkish publicly quoted firms and see how it varies from one sector to another. The data for the study were collected from annual activity reports of companies, listed on the corporate governance index (BIST-XKURY) of Istanbul Stock Exchange. Content analysis was the research methodology used to measure the extent of environmental disclosure. Accordingly, 2015 annual activity reports of companies that carry out business in some particular fields were acquired from Capital Market Board, websites of Public Disclosure Platform and companies’ own websites. These reports were categorized into five main aspects: Environmental policies, environmental management systems, environmental protection and conservation activities, environmental awareness and information on environmental lawsuits. Subsequently, each component was divided into several variables related to what each firm is supposed to disclose about environmental information. In this context, the nature and scope of the information disclosed on each item were assessed according to five different ways (N.I: No Information; G.E.: General Explanations; Q.E.: Qualitative Detailed Explanations; N.E.: Quantitative (numerical) Detailed Explanations; Q.&N.E.: Both Qualitative and Quantitative Explanations).

Keywords: Environmental accounting, disclosure, corporate governance, content analysis.

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176 Achievements of Healthcare Services Vis-À-Vis the Millennium Development Goals Targets: Evidence from Pakistan

Authors: Saeeda Batool, Ather Maqsood Ahmed

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This study investigates the impact of public healthcare facilities and socio-economic circumstances on the status of child health in Pakistan. The complete analysis is carried out in correspondence with fourth and sixth millennium development goals. Further, the health variables chosen are also inherited from targeted indicators of the mentioned goals (MDGs). Trends in the Human Opportunity Index (HOI) for both health inequalities and coverage are analyzed using the Pakistan Social and Living Standards Measurement (PLSM) data set for 2001-02 to 2012-13 at the national and provincial level. To reveal the relative importance of each circumstance in achieving the targeted values for child health, Shorrocks decomposition is applied on HOI. The annual point average growth rate of HOI is used to simulate the time period for the achievement of target set by MDGs and universal access also. The results indicate an improvement in HOI for a reduction in child mortality rates from 52.1% in 2001-02 to 67.3% in 2012-13, which confirms the availability of healthcare opportunities to a larger segment of society. Similarly, immunization against measles and other diseases such as Diphtheria, Polio, Bacillus Calmette-Guerin (BCG), and Hepatitis has also registered an improvement from 51.6% to 69.9% during the period of study at the national level. On a positive note, no gender disparity has been found for child health indicators and that health outcome is mostly affected by the parental and geographical features and availability of health infrastructure. However, the study finds that this achievement has been uneven across provinces. Pakistan is not only lagging behind in achieving its health goals, disappointingly with the current rate of health care provision, but it will take many additional years to achieve its targets.

Keywords: Socio-economic circumstances, unmet MDGs, public healthcare services, child and infant mortality.

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175 Human Factors Considerations in New Generation Fighter Planes to Enhance Combat Effectiveness

Authors: Chitra Rajagopal, Indra Deo Kumar, Ruchi Joshi, Binoy Bhargavan

Abstract:

Role of fighter planes in modern network centric military warfare scenarios has changed significantly in the recent past. New generation fighter planes have multirole capability of engaging both air and ground targets with high precision. Multirole aircraft undertakes missions such as Air to Air combat, Air defense, Air to Surface role (including Air interdiction, Close air support, Maritime attack, Suppression and Destruction of enemy air defense), Reconnaissance, Electronic warfare missions, etc. Designers have primarily focused on development of technologies to enhance the combat performance of the fighter planes and very little attention is given to human factor aspects of technologies. Unique physical and psychological challenges are imposed on the pilots to meet operational requirements during these missions. Newly evolved technologies have enhanced aircraft performance in terms of its speed, firepower, stealth, electronic warfare, situational awareness, and vulnerability reduction capabilities. This paper highlights the impact of emerging technologies on human factors for various military operations and missions. Technologies such as ‘cooperative knowledge-based systems’ to aid pilot’s decision making in military conflict scenarios as well as simulation technologies to enhance human performance is also studied as a part of research work. Current and emerging pilot protection technologies and systems which form part of the integrated life support systems in new generation fighter planes is discussed. System safety analysis application to quantify the human reliability in military operations is also studied.

Keywords: Combat effectiveness, emerging technologies, human factors, systems safety analysis.

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174 Parameters Influencing Human-Machine Interaction in Hospitals

Authors: Hind Bouami, Patrick Millot

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Handling life-critical systems complexity requires to be equipped with appropriate technology and the right human agents’ functions such as knowledge, experience, and competence in problem’s prevention and solving. Human agents are involved in the management and control of human-machine system’s performance. Documenting human agent’s situation awareness is crucial to support human-machine designers’ decision-making. Knowledge about risks, critical parameters and factors that can impact and threaten automation system’s performance should be collected using preventive and retrospective approaches. This paper aims to document operators’ situation awareness through the analysis of automated organizations’ feedback. The analysis of automated hospital pharmacies feedback helps identify and control critical parameters influencing human machine interaction in order to enhance system’s performance and security. Our human machine system evaluation approach has been deployed in Macon hospital center’s pharmacy which is equipped with automated drug dispensing systems since 2015. Automation’s specifications are related to technical aspects, human-machine interaction, and human aspects. The evaluation of drug delivery automation performance in Macon hospital center has shown that the performance of the automated activity depends on the performance of the automated solution chosen, and also on the control of systemic factors. In fact, 80.95% of automation specification related to the chosen Sinteco’s automated solution is met. The performance of the chosen automated solution is involved in 28.38% of automation specifications performance in Macon hospital center. The remaining systemic parameters involved in automation specifications performance need to be controlled. 

Keywords: Life-critical systems, situation awareness, human-machine interaction, decision-making.

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173 Impact of Quality Assurance Mechanisms on the Work Efficiency of Staff in the Educational Space of Georgia

Authors: B. Gechbaia, K. Goletiani, G. Gabedava, N. Mikeltadze

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At this stage, Georgia is a country which is actively involved in the European integration process, for which the primary priority is effective integration in the European education system. The modern Georgian higher education system is the process of establishing a new sociocultural reality, whose main priorities are determined by the Quality System as a continuous cycle of planning, implementation, checking and acting. Obviously, in this situation, the issue of management of education institutions comes out in the foreground, since the proper planning and implementation of personnel management processes is one of the main determinants of the company's performance. At the same time, one of the most important factors is the psychological comfort of the personnel, ensuring their protection and efficiency of stress management policy.

The purpose of this research is to determine how intensely the relationship is between the psychological comfort of the personnel and the efficiency of the quality system in the institution as the quality assurance mechanisms of educational institutions affect the stability of personnel, prevention and management of the stressful situation. The research was carried out within the framework of the Internal Grant Project «The Role of Organizational Culture in the Process of Settlement of Management of Stress and Conflict, Georgian Reality and European Experience » of the Batumi Navigation Teaching University, based on the analysis of the survey results of target groups. The small-scale research conducted by us has revealed that the introduction of quality assurance system and its active implementation increased the quality of management of Georgian educational institutions, increased the level of universal engagement in internal and external processes and as a result, it has improved the quality of education as well as social and psychological comfort indicators of the society.

Keywords: Quality assurance, effective management, stability of personnel, psychological comfort, stress management.

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172 Sustainable Energy Production with Closed-Loop Methods: Evaluating the Influence of Power Plant Age on Production Efficiency and Environmental Impact

Authors: Bujar Ismaili, Bahti Ismajli, Venhar Ismaili, Skender Ramadani

Abstract:

In Kosovo, the problem with the electricity supply is huge and it does not meet the demands of consumers. Older thermal power plants, which are regarded as big environmental polluters, produce most of the energy. Our experiment is based on the production of electricity using the closed method that does not affect environmental pollution by using waste as fuel that is considered to pollute the environment. The experiment was carried out in the village of Godanc, municipality of Shtime, Kosovo. In the experiment, a production line based on the production of electricity and central heating was designed at the same time. The results are the benefits of electricity as well as the release of temperature for heating with minimal expenses and with the release of 0% gases into the atmosphere. During this experiment, coal, plastic, waste from wood processing, and agricultural wastes were used as raw materials. The method utilized in the experiment allows for the release of gas through pipes and filters during the top-to-bottom combustion of the raw material in the boiler, followed by the method of gas filtration from waste wood processing (sawdust). During this process, the final product, gas, is obtained. This gas passes through the carburetor, enabling the combustion process to put the internal combustion machine and the generator into operation and produce electricity that does not release gases into the atmosphere. The results show that the system provides energy stability without environmental pollution from toxic substances and waste, as well as with low production costs. From the final results, it follows that, in the case of using coal fuel, we have benefited from more electricity and higher temperature release, followed by plastic waste, which also gave good results. The results obtained during these experiments prove that the current problems of lack of electricity and heating can be met at a lower cost and have a clean environment and waste management.

Keywords: Energy, heating, atmosphere, waste management, gasification.

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171 Construction Innovation: Support for 3D Printing House

Authors: Andrea Palazzo, Daniel Macek, Veronika Malinova

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Contour processing is the new technology challenge for architects and construction companies. The many advantages it promises make it one of the most interesting solutions for construction in terms of automation of building processes. The technology for 3D printing houses offers many application possibilities, from low-cost construction, to being considered by NASA for visionary projects as a good solution for building settlements on other planets. Another very important point is that clients, as architects, will no longer have many limits in design concerning ideas and creativity. The prices for real estate are constantly increasing and the lack of availability of construction materials as well as the speculation that has been created around it in 2021 is bringing prices to such a level that in the future it will be difficult for developers to find customers for these ultra-expensive homes. Hence, this paper starts with the introduction of 3D printing, which now has the potential to gain an important position in the market, becoming a valid alternative to the classic construction process. This technology is not only beneficial from an economic point of view but it is also a great opportunity to have an impact on the environment by reducing CO2 emissions. Further on in the article we will also understand if, after the COP 26 (2021 United Nations Climate Change Conference), world governments could also push towards building technologies that reduce the waste materials that are needed to be disposed of and at the same time reduce emissions with the contribution of governmental funds. This paper will give us insight on the multiple benefits of 3D printing and emphasize the importance of finding new solutions for materials that can be used by the printer. Therefore, based on the type of material, it will be possible to understand the compatibility with current regulations and how the authorities will be inclined to support this technology. This will help to enable the rise and development of this technology in Europe and in the rest of the world on actual housing projects and not only on prototypes.

Keywords: Additive manufacturing, building development building regulation, contour crafting, printing material.

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170 Designing for Inclusion within the Learning Management System: Social Justice, Identities, and Online Design for Digital Spaces in Higher Education

Authors: Christina Van Wingerden

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The aim of this paper is to propose pedagogical design for learning management systems (LMS) that offers greater inclusion for students based on a number of theoretical perspectives and delineated through an example. Considering the impact of COVID-19, including on student mental health, the research suggesting the importance of student sense of belonging on retention, success, and student well-being, the author describes intentional LMS design incorporating theoretically based practices informed by critical theory, feminist theory, indigenous theory and practices, and new materiality. This article considers important aspects of these theories and practices which attend to inclusion, identities, and socially just learning environments. Additionally, increasing student sense of belonging and mental health through LMS design influenced by adult learning theory and the community of inquiry model are described.  The process of thinking through LMS pedagogical design with inclusion intentionally in mind affords the opportunity to allow LMS to go beyond course use as a repository of documents, to an intentional community of practice that facilitates belonging and connection, something much needed in our times. In virtual learning environments it has been harder to discern how students are doing, especially in feeling connected to their courses, their faculty, and their student peers. Increasingly at the forefront of public universities is addressing the needs of students with multiple and intersecting identities and the multiplicity of needs and accommodations. Education in 2020, and moving forward, calls for embedding critical theories and inclusive ideals and pedagogies to the ways instructors design and teach in online platforms. Through utilization of critical theoretical frameworks and instructional practices, students may experience the LMS as a welcoming place with intentional plans for welcoming diversity in identities.

Keywords: Belonging, critical pedagogy, instructional design, Learning Management System, LMS.

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169 Energy Interaction among HVAC and Supermarket Environment

Authors: D. Woradechjumroen, H. Li, Y. Yu

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Supermarkets are the most electricity-intensive type of commercial buildings. The unsuitable indoor environment of a supermarket provided by abnormal HVAC operations incurs waste energy consumption in refrigeration systems. This current study briefly describes significantly solid backgrounds and proposes easyto- use analysis terminology for investigating the impact of HVAC operations on refrigeration power consumption using the field-test data obtained from building automation system (BAS). With solid backgrounds and prior knowledge, expected energy interactions between HVAC and refrigeration systems are proposed through Pearson’s correlation analysis (R value) by considering correlations between equipment power consumption and dominantly independent variables (driving force conditions).The R value can be conveniently utilized to evaluate how strong relations between equipment operations and driving force parameters are. The calculated R values obtained from field data are compared to expected ranges of R values computed by energy interaction methodology. The comparisons can separate the operational conditions of equipment into faulty and normal conditions. This analysis can simply investigate the condition of equipment operations or building sensors because equipment could be abnormal conditions due to routine operations or faulty commissioning processes in field tests. With systematically solid and easy-to-use backgrounds of interactions provided in the present article, the procedures can be utilized as a tool to evaluate the proper commissioning and routine operations of HVAC and refrigeration systems to detect simple faults (e.g. sensors and driving force environment of refrigeration systems and equipment set-point) and optimize power consumption in supermarket buildings. Moreover, the analysis will be used to further study the FDD research for supermarkets in future.

Keywords: Energy interaction, HVAC, R-value, Supermarket buildings.

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168 Carbon-Based Electrochemical Detection of Pharmaceuticals from Water

Authors: M. Ardelean, F. Manea, A. Pop, J. Schoonman

Abstract:

The presence of pharmaceuticals in the environment and especially in water has gained increasing attention. They are included in emerging class of pollutants, and for most of them, legal limits have not been set-up due to their impact on human health and ecosystem was not determined and/or there is not the advanced analytical method for their quantification. In this context, the development of various advanced analytical methods for the quantification of pharmaceuticals in water is required. The electrochemical methods are known to exhibit the great potential for high-performance analytical methods but their performance is in direct relation to the electrode material and the operating techniques. In this study, two types of carbon-based electrodes materials, i.e., boron-doped diamond (BDD) and carbon nanofiber (CNF)-epoxy composite electrodes have been investigated through voltammetric techniques for the detection of naproxen in water. The comparative electrochemical behavior of naproxen (NPX) on both BDD and CNF electrodes was studied by cyclic voltammetry, and the well-defined peak corresponding to NPX oxidation was found for each electrode. NPX oxidation occurred on BDD electrode at the potential value of about +1.4 V/SCE (saturated calomel electrode) and at about +1.2 V/SCE for CNF electrode. The sensitivities for NPX detection were similar for both carbon-based electrode and thus, CNF electrode exhibited superiority in relation to the detection potential. Differential-pulsed voltammetry (DPV) and square-wave voltammetry (SWV) techniques were exploited to improve the electroanalytical performance for the NPX detection, and the best results related to the sensitivity of 9.959 µA·µM-1 were achieved using DPV. In addition, the simultaneous detection of NPX and fluoxetine -a very common antidepressive drug, also present in water, was studied using CNF electrode and very good results were obtained. The detection potential values that allowed a good separation of the detection signals together with the good sensitivities were appropriate for the simultaneous detection of both tested pharmaceuticals. These results reclaim CNF electrode as a valuable tool for the individual/simultaneous detection of pharmaceuticals in water.

Keywords: Boron-doped diamond electrode, carbon nanofiber-epoxy composite electrode, emerging pollutants, pharmaceuticals.

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167 TNFRSF11B Gene Polymorphisms A163G and G11811C in Prediction of Osteoporosis Risk

Authors: Boroňová I., Bernasovská J., Kľoc J., Tomková Z., Petrejčíková E., Gabriková D., Mačeková S.

Abstract:

Osteoporosis is a complex health disease characterized by low bone mineral density, which is determined by an interaction of genetics with metabolic and environmental factors. Current research in genetics of osteoporosis is focused on identification of responsible genes and polymorphisms. TNFRSF11B gene plays a key role in bone remodeling. The aim of this study was to investigate the genotype and allele distribution of A163G (rs3102735) osteoprotegerin gene promoter and G1181C (rs2073618) osteoprotegerin first exon polymorphisms in the group of 180 unrelated postmenopausal women with diagnosed osteoporosis and 180 normal controls. Genomic DNA was isolated from peripheral blood leukocytes using standard methodology. Genotyping for presence of different polymorphisms was performed using the Custom Taqman®SNP Genotyping assays. Hardy-Weinberg equilibrium was tested for each SNP in the groups of participants using the chi-square (χ2) test. The distribution of investigated genotypes in the group of patients with osteoporosis were as follows: AA (66.7%), AG (32.2%), GG (1.1%) for A163G polymorphism; GG (19.4%), CG (44.4%), CC (36.1%) for G1181C polymorphism. The distribution of genotypes in normal controls were follows: AA (71.1%), AG (26.1%), GG (2.8%) for A163G polymorphism; GG (22.2%), CG (48.9%), CC (28.9%) for G1181C polymorphism. In A163G polymorphism the variant G allele was more common among patients with osteoporosis: 17.2% versus 15.8% in normal controls. Also, in G1181C polymorphism the phenomenon of more frequent occurrence of C allele in the group of patients with osteoporosis was observed (58.3% versus 53.3%). Genotype and allele distributions showed no significant differences (A163G: χ2=0.270, p=0.605; χ2=0.250, p=0.616; G1181C: χ2= 1.730, p=0.188; χ2=1.820, p=0.177). Our results represents an initial study, further studies of more numerous file and associations studies will be carried out. Knowing the distribution of genotypes is important for assessing the impact of these polymorphisms on various parameters associated with osteoporosis. Screening for identification of “at-risk” women likely to develop osteoporosis and initiating subsequent early intervention appears to be most effective strategy to substantially reduce the risks of osteoporosis.

Keywords: Osteoporosis, Real-time PCR method, SNP polymorphisms.

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166 The Analysis of Regulation on Sustainability in Financial Sector in Lithuania

Authors: D. Kubiliute

Abstract:

The Republic of Lithuania is known as a trusted location for global business institutions and it attracts investors with its competitive environment for financial service providers. Along with the aspiration to offer a strong results-oriented and innovations-driven environment for financial service providers, Lithuanian regulatory authorities consistently implement the European Union's high regulatory standards for financial activities including sustainability-related disclosures. Since the European Union directed its policy towards transition to a climate-neutral, green, competitive and inclusive economy, additional regulatory requirements for financial market participants are adopted: disclosure of sustainable activities, transparency, prevention of greenwashing, and other. The financial sector is one of the key factors influencing the implementation of sustainability objectives in the European Union policies and mitigating the negative effects of climate change – public funds are not enough to make a significant impact on sustainable investments, therefore directing public and private capital to green projects may help to finance the necessary changes. The topic of the study is original and has not yet been widely analyzed in Lithuanian legal discourse. There are used quantitative and qualitative methodologies, logical, systematic and critical analysis principles, hence the aim of this study is to reveal the problematic of the implementation of regulation on sustainability in the Lithuanian financial sector. Additional regulatory requirements could cause serious changes in financial business operations: additional funds, employees and time have to be dedicated in order the companies could implement these regulations. Lack of knowledge and data on how to implement new regulatory requirements towards sustainable reporting causes a lot of uncertainty for financial market participants. And for some companies it might even be an essential point in terms of business continuity. It is considered that the supervisory authorities should find a balance between financial market needs and legal regulation.

Keywords: Financial, market participant, legal, regulation, sustainability.

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165 Impact of Two Herbal Seeds Supplementation on Growth Performance and Some Biochemical Blood and Tissue Parameters of Broiler Chickens

Authors: Hamada A. Ahmed, Kadry M. Sadek, Ayman E. Taha

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The effects of basil and/or chamomile seed supplementation on the growth of Hubbard broiler chicks were evaluated. The antioxidant effects of these supplements were also assessed. 120 1-day-old broiler chicks were randomly divided into four equal groups. The control group (group 1) was fed a basal diet (BD) without supplementation. Groups 2, 3, and 4 were fed the BD supplemented with 10g basil, 10g chamomile, and 5g basil plus 5g chamomile per kg of food, respectively. Basil supplementation alone or in combination with chamomile non-significantly (P≥0.05) increased final body weight (3.2% and 0.3%, respectively) and weight gain (3.5% and 3.6%, respectively) over the experimental period. Chamomile supplementation alone non-significantly (P≥0.05) reduced final body weight and weight gain over the experimental period by 1.7% and 1.7%, respectively. In comparison to the control group, herbal seed supplementation reduced feed intake and improved the feed conversion and protein efficiency ratios. In general, basil seed supplementation stimulated chicken growth and improved the feed efficiency more effectively than chamomile seed supplementation. The antioxidant activities of basil and/or chamomile supplementation were examined in the thymus, bursa, and spleen. In chickens that received supplements, the level of malondialdehyde was significantly decreased, whereas the activities of glutathione, superoxide dismutase, and catalase were significantly increased (P<0.05). Supplementation of basil and/or chamomile did not affect blood protein levels, but had lipid-lowering effects as evidenced by reduced serum levels of total lipids, triglycerides, and cholesterol. In conclusion, supplementation of basil and/or chamomile improved growth parameters in broiler chicks and had antioxidant and blood lipid-lowering effects. These beneficial effects of basil and/or chamomile supplementation resulted in economically viable production of high-quality white meat containing no harmful residues.

Keywords: Herbal additives, basil, chamomile, broiler, growth performance, antioxidant.

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164 Rolling Element Bearing Diagnosis by Improved Envelope Spectrum: Optimal Frequency Band Selection

Authors: Juan David Arango, Alejandro Restrepo-Martinez

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The Rolling Element Bearing (REB) vibration diagnosis is worth of special interest by the variety of REB and the wide necessity of those elements in industrial applications. The presence of a localized fault in a REB gives rise to a vibrational response, characterized by the modulation of a carrier signal. Frequency content of carrier signal (Spectral Frequency –f) is mainly related to resonance frequencies of the REB. This carrier signal is modulated by another signal, governed by the periodicity of the fault impact (Cyclic Frequency –α). In this sense, REB fault vibration response gives rise to a second-order cyclostationary signal. Second order cyclostationary signals could be represented in a bi-spectral map, where Spectral Coherence –SCoh are plotted against f and α. The Improved Envelope Spectrum –IES, is a useful approach to execute REB fault diagnosis. IES could be applied by the integration of SCoh over a predefined bandwidth on the f axis. Approaches to select f-bandwidth have been recently exposed by the definition of a metric which intends to evaluate the magnitude of the IES at the fault characteristics frequencies. This metric is represented in a 1/3-binary tree as a function of the frequency bandwidth and centre. Based on this binary tree the optimal frequency band is selected. However, some advantages have been seen if the metric is changed, which in fact tends to dictate different optimal f-bandwidth and so improve the IES representation. This paper evaluates the behaviour of the IES from a different metric optimization. This metric is based on the sample correlation coefficient, detecting high peaks in the selected frequencies while penalizing high peaks in the neighbours of the selected frequencies. Prior results indicate an improvement on the signal-noise ratio (SNR) on around 86% of samples analysed, which belong to IMS database.

Keywords: Sample Correlation IESFOgram, cyclostationary analysis, improved envelope spectrum, IES, rolling element bearing diagnosis, spectral coherence.

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163 Risk in the South African Sectional Title Industry: An Assurance Perspective

Authors: Leandi Steenkamp

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The sectional title industry has been a part of the property landscape in South Africa for almost half a century, and plays a significant role in addressing the housing problem in the country. Stakeholders such as owners and investors in sectional title property are in most cases not directly involved in the management thereof, and place reliance on the audited annual financial statements of bodies corporate for decision-making purposes. Although the industry seems to be highly regulated, the legislation regarding accounting and auditing of sectional title is vague and ambiguous. Furthermore, there are no industry-specific auditing and accounting standards to guide accounting and auditing practitioners in performing their work and industry financial benchmarks are not readily available. In addition, financial pressure on sectional title schemes is often very high due to the fact that some owners exercise unrealistic pressure to keep monthly levies as low as possible. All these factors have an impact on the business risk as well as audit risk of bodies corporate. Very little academic research has been undertaken on the sectional title industry in South Africa from an accounting and auditing perspective. The aim of this paper is threefold: Firstly, to discuss the findings of a literature review on uncertainties, ambiguity and confusing aspects in current legislation regarding the audit of a sectional title property that may cause or increase audit and business risk. Secondly, empirical findings of risk-related aspects from the results of interviews with three groups of body corporate role-players will be discussed. The role-players were body corporate trustee chairpersons, body corporate managing agents and accounting and auditing practitioners of bodies corporate. Specific reference will be made to business risk and audit risk. Thirdly, practical recommendations will be made on possibilities of closing the audit expectation gap, and further research opportunities in this regard will be discussed.

Keywords: Assurance, audit, audit risk, body corporate, corporate governance, sectional title.

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