An Investigation into the Impact of the Relocation of Tannery Industry on Water Quality Parameters of Urban River Buriganga

The study deals with an investigation into the impact of the relocation of tannery industry on water quality parameters of Buriganga. For this purpose, previous records have been collected from authentic data resources and for the attainment of present values, several samples were collected from three major locations of the Buriganga River during summer and winter seasons in 2018 to determine the distribution and variation of water quality parameters. Samples were collected six ft below the river water surface. Analysis indicates slightly acidic to slightly alkaline (6.8-7.49) in nature. Bio-Chemical Oxygen Demand, Total Dissolved Solids, Total Solids (TS) & Total Suspended Solids (TSS) have been found greater in summer. On the other hand, Dissolved Oxygen is found greater in rainy seasons. Relocation shows improvement in water quality parameters. Though the improvement related to relocation of tannery industry is not adequate to turn the water body to be an inhabitable place for aquatic lives.

A Study on the Relation between Auditor Rotation and Audit Quality in Iranian Firms

Audit quality is a popular topic in accounting and auditing research because recent decades’ financial crises reduce the reliability of financial reports to public investors and cause significant doubt about the audit profession. Therefore, doing research to identify effective factors in improving audit quality is necessary for bringing back public investors’ trust to financial statements as well as audit reports. In this study, we explore the relationship between audit rotation and audit quality. For this purpose, we employ the Duff (2009) model of audit quality to measure audit quality and use a questionnaire survey of 27 audit service quality attributes. Our results show that there is a negative relationship between auditor’s rotation and audit quality as we consider the auditor’s reputation, capability, assurance, experience, and responsiveness as surrogates for audit quality. There is no evidence for verifying a same relationship when we use the auditor’s independence and expertise for measuring audit quality.

Exploring the Safety of Sodium Glucose Co-Transporter-2 Inhibitors at the Imperial College London Diabetes Centre, UAE

Introduction: Sodium-glucose co-transporter-2 (SGLT2) inhibitors are a new class of oral anti-diabetic drugs with a unique mechanism of action. They are used to improve glycaemic control in adults with type 2 diabetes by enhancing urinary glucose excretion. In the UAE, there has been certainly an increased use of these medications. As with any new medication, there are safety considerations related to their use in patients with type two diabetes. A retrospective study was conducted at the three main centres of the Imperial College London Diabetes Centre. Methodology: All patients in electronic database (Diamond) from October 2014 to October 2017 were included with a minimum of six months usage of sodium glucose co-transporter inhibitors that comprise canagliflozin, dapagliflozin and empagliflozin. There were 15 paired sample biochemical and clinical correlations. The analysis was done at the start of the study, three months and six months apart. SPSS version 24 was used for this study. Conclusion: This study of sodium glucose co-transporter-2 inhibitors used showed significant reductions in weight, glycated haemoglobin A1C, systolic and diastolic blood pressures. As the case with systematic reviews, there were similar changes in liver enzymes, raised total cholesterol, low density lipopoptein and high density lipoprotein. There was slight improvement in estimated glomerular filtration rate too. Our analysis also showed that they increased in the incidence of urinary tract symptoms and incidence of urinary tract infections.

Closed Greenhouse Production Systems for Smart Plant Production in Urban Areas

The integration of agricultural production systems into urban areas is a challenge for the coming decades. Because of increasing greenhouse gas emission and rising resource consumption as well as costs in animal husbandry, the dietary habits of people in the 21st century have to focus on herbal foods. Intensive plant cultivation systems in large cities and megacities require a smart coupling of information, material and energy flow with the urban infrastructure in terms of Horticulture 4.0. In recent years, many puzzle pieces have been developed for these closed processes at the Humboldt University. To compile these for an urban plant production, it has to be optimized and networked with urban infrastructure systems. In the field of heat energy production, it was shown that with closed greenhouse technology and patented heat exchange and storage technology energy can be provided for heating and domestic hot water supply in the city. Closed water circuits can be drastically reducing the water requirements of plant production in urban areas. Ion sensitive sensors and new disinfection methods can help keep circulating nutrient solutions in the system for a longer time in urban plant production greenhouses.

Eco-friendly and Cleaner Process for Isolation of Essential Oil Using Photovoltaic Energy: Experimental and Theoretical Study

The use of renewable energies is growing significantly worldwide. Faced with the increasing demand for electrical energy, mainly for the needs of remote, deserted and mountainous regions, numerous applications use photovoltaic energy. In this sense, the proposed study concerns a mathematical modeling and an experimental validation for the recovery of essential oil by a steam distillation system using photovoltaic energy. In this paper, we proceed to a modeling of the solar system that includes a photovoltaic (PV) generator with an electronic power converter allowing a continuation of the optimum operating point. The results obtained are promising and are validated practically.

In vitro and in vivo Assessment of Cholinesterase Inhibitory Activity of the Bark Extracts of Pterocarpus santalinus L. for the Treatment of Alzheimer’s Disease

Alzheimer’s disease (AD) (a progressive neurodegenerative disorder) is mostly predominant cause of dementia in the elderly. Prolonging the function of acetylcholine by inhibiting both acetylcholinesterase and butyrylcholinesterase is most effective treatment therapy of AD. Traditionally Pterocarpus santalinus L. is widely known for its medicinal use. In this study, in vitro acetylcholinesterase inhibitory activity was investigated and methanolic extract of the plant showed significant activity. To confirm this activity (in vivo), learning and memory enhancing effects were tested in mice. For the test, memory impairment was induced by scopolamine (cholinergic muscarinic receptor antagonist). Anti-amnesic effect of the extract was investigated by the passive avoidance task in mice. The study also includes brain acetylcholinesterase activity. Results proved that scopolamine induced cognitive dysfunction was significantly decreased by administration of the extract solution, in the passive avoidance task and inhibited brain acetylcholinesterase activity. These results suggest that bark extract of Pterocarpus santalinus can be better option for further studies on AD via their acetylcholinesterase inhibitory actions.

Warm Mix and Reclaimed Asphalt Pavement: A Greener Road Approach

Utilization of a high percentage of reclaimed asphalt pavement (RAP) requires higher production temperatures and consumes more energy. High production temperature expedites the aging of bitumen in RAP, which could affect the mixture performance. Warm mix asphalt (WMA) additive enables reduced production temperatures as a result of viscosity reduction. This paper evaluates the integration of a high percentage of RAP with a WMA additive known as RH-WMA. The optimum dosage of RH-WMA was determined from basic properties tests. A total of 0%, 30% and 50% RAP contents from two roads sources were modified with RH-WMA. The modified RAP bitumen were examined for viscosity, stiffness, rutting resistance and greenhouse gas emissions. The addition of RH-WMA improved the flow of bitumen by reducing the viscosity, and thus, decreased the construction temperature. The stiffness of the RAP modified bitumen reduced with the incorporation of RH-WMA. The positive improvement in rutting resistance was observed on bitumen with the addition of RAP and RH-WMA in comparison with control. It was estimated that the addition of RH-WMA could potentially reduce fuel usage and GHG emissions by 22 %. Hence, the synergy of RAP and WMA technology can be an alternative in green road construction.

Investigating the Role of Community in Heritage Conservation through the Ladder of Citizen Participation Approach: Case Study, Port Said, Egypt

Egypt has countless prestigious buildings and diversity of cultural heritage which are located in many cities. Most of the researchers, archaeologists, stakeholders and governmental bodies are paying more attention to the big cities such as Cairo and Alexandria, due to the country’s centralization nature. However, there are other historic cities that are grossly neglected and in need of emergency conservation. For instance, Port Said which is a former colonial city that was established in nineteenth century located at the edge of the northeast Egyptian coast between the Mediterranean Sea and the Suez Canal. This city is chosen because it presents one of the important Egyptian archaeological sites that archive Egyptian architecture of the 19th and 20th centuries. The historic urban fabric is divided into three main districts; the Arab, the European (Al-Afrang), and Port Fouad. The European district is selected to be the research case study as it has culture diversity, significant buildings, and includes the largest number of the listed heritage buildings in Port Said. Based on questionnaires and interviews, since 2003 several initiative trials have been taken by Alliance Francaise, the National Organization for Urban Harmony (NOUH), some Non-Governmental Organizations (NGOs), and few number of community residents to highlight the important city legacy and protect it from being demolished. Unfortunately, the limitation of their participation in decision-making policies is considered a crucial threat facing sustainable heritage conservation. Therefore, encouraging the local community to participate in their architecture heritage conservation would create a self-confident one, capable of making decisions for the city’s future development. This paper aims to investigate the role of the local inhabitants in protecting their buildings heritage through listing the community level of participations twice (2012 and 2018) in preserving their heritage based on the ladder citizen participation approach. Also, it is to encourage community participation in order to promote city architecture conservation, heritage management, and sustainable development. The methodology followed in this empirical research involves using several data assembly methods such as structural observations, questionnaires, interviews, and mental mapping. The questionnaire was distributed among 92 local inhabitants aged 18-60 years. However, the outset of this research at the beginning demonstrated the majority negative attitude, motivation, and confidence of the local inhabitants’ role to safeguard their architectural heritage. Over time, there was a change in the negative attitudes. Therefore, raising public awareness and encouraging community participation by providing them with a real opportunity to take part in the decision-making. This may lead to a positive relationship between the community residents and the built heritage, which is essential for promoting its preservation and sustainable development.

Optimal Peer-to-Peer On-Orbit Refueling Mission Planning with Complex Constraints

On-Orbit Refueling is of great significance in extending space crafts' lifetime. The problem of minimum-fuel, time-fixed, Peer-to-Peer On-Orbit Refueling mission planning is addressed here with the particular aim of assigning fuel-insufficient satellites to the fuel-sufficient satellites and optimizing each rendezvous trajectory. Constraints including perturbation, communication link, sun illumination, hold points for different rendezvous phases, and sensor switching are considered. A planning model has established as well as a two-level solution method. The upper level deals with target assignment based on fuel equilibrium criterion, while the lower level solves constrained trajectory optimization using special maneuver strategies. Simulations show that the developed method could effectively resolve the Peer-to-Peer On-Orbit Refueling mission planning problem and deal with complex constraints.

Real Time Object Tracking in H.264/ AVC Using Polar Vector Median and Block Coding Modes

This paper presents a real time video surveillance system which is capable of tracking multiple real time objects using Polar Vector Median (PVM) and Block Coding Modes (BCM) with Global Motion Compensation (GMC). This strategy works in the packed area and furthermore utilizes the movement vectors and BCM from the compressed bit stream to perform real time object tracking. We propose to do this in view of the neighboring Motion Vectors (MVs) using a method called PVM. Since GM adds to the object’s native motion, for accurate tracking, it is important to remove GM from the MV field prior to further processing. The proposed method is tested on a number of standard sequences and the results show its advantages over some of the current modern methods.

Bioleaching of Metals Contained in Spent Catalysts by Acidithiobacillus thiooxidans DSM 26636

Spent catalysts are considered as hazardous residues of major concern, mainly due to the simultaneous presence of several metals in elevated concentrations. Although hydrometallurgical, pyrometallurgical and chelating agent methods are available to remove and recover some metals contained in spent catalysts; these procedures generate potentially hazardous wastes and the emission of harmful gases. Thus, biotechnological treatments are currently gaining importance to avoid the negative impacts of chemical technologies. To this end, diverse microorganisms have been used to assess the removal of metals from spent catalysts, comprising bacteria, archaea and fungi, whose resistance and metal uptake capabilities differ depending on the microorganism tested. Acidophilic sulfur oxidizing bacteria have been used to investigate the biotreatment and extraction of valuable metals from spent catalysts, namely Acidithiobacillus thiooxidans and Acidithiobacillus ferroxidans, as they present the ability to produce leaching agents such as sulfuric acid and sulfur oxidation intermediates. In the present work, the ability of A. thiooxidans DSM 26636 for the bioleaching of metals contained in five different spent catalysts was assessed by growing the culture in modified Starkey mineral medium (with elemental sulfur at 1%, w/v), and 1% (w/v) pulp density of each residue for up to 21 days at 30 °C and 150 rpm. Sulfur-oxidizing activity was periodically evaluated by determining sulfate concentration in the supernatants according to the NMX-k-436-1977 method. The production of sulfuric acid was assessed in the supernatants as well, by a titration procedure using NaOH 0.5 M with bromothymol blue as acid-base indicator, and by measuring pH using a digital potentiometer. On the other hand, Inductively Coupled Plasma - Optical Emission Spectrometry was used to analyze metal removal from the five different spent catalysts by A. thiooxidans DSM 26636. Results obtained show that, as could be expected, sulfuric acid production is directly related to the diminish of pH, and also to highest metal removal efficiencies. It was observed that Al and Fe are recurrently removed from refinery spent catalysts regardless of their origin and previous usage, although these removals may vary from 9.5 ± 2.2 to 439 ± 3.9 mg/kg for Al, and from 7.13 ± 0.31 to 368.4 ± 47.8 mg/kg for Fe, depending on the spent catalyst proven. Besides, bioleaching of metals like Mg, Ni, and Si was also obtained from automotive spent catalysts, which removals were of up to 66 ± 2.2, 6.2±0.07, and 100±2.4, respectively. Hence, the data presented here exhibit the potential of A. thiooxidans DSM 26636 for the simultaneous bioleaching of metals contained in spent catalysts from diverse provenance.

Feature Extraction Technique for Prediction the Antigenic Variants of the Influenza Virus

In genetics, the impact of neighboring amino acids on a target site is referred as the nearest-neighbor effect or simply neighbor effect. In this paper, a new method called wavelet particle decomposition representing the one-dimensional neighbor effect using wavelet packet decomposition is proposed. The main idea lies in known dependence of wavelet packet sub-bands on location and order of neighboring samples. The method decomposes the value of a signal sample into small values called particles that represent a part of the neighbor effect information. The results have shown that the information obtained from the particle decomposition can be used to create better model variables or features. As an example, the approach has been applied to improve the correlation of test and reference sequence distance with titer in the hemagglutination inhibition assay.

Taxonomic and Faunistic Data on the Genus Triaspis Haliday, 1835 (Hymenoptera: Braconidae: Brachistinae) from Turkey

Brachistinae Föerster, 1862 is a subfamily of the family Braconidae (order Hymenoptera) with about 410 species distributed all around the world. Brachistinae includes the genera, Eubazus Nees von Esenbeck 1814, Foersteria Szépligeti 1896, Chelostes van Achterberg 1990, Triaspis Haliday 1835 and Schizoprymnus Förster 1862. Members of the subfamily live as parasitoids on the families Curculionidae and Apionidae (Coleoptera), which also include very important agricultural pests.  In generally, members of the genus Triaspis are poorly known biologically. The genus is represented by 37 species in the West Palearctic region and 118 species worldwide. Adult specimens of Triaspis were collected from as wide a range of habitats as possible at different altitudes in different parts of Turkey between 1982 and 2010. Samples collected from short plants using standard insect sweeping nets were transferred into tubes containing 70% ethanol and labelled following their preparations according to museum techniques. Seven Triaspis species have been reported from Turkey in this study. Five of these species are new to the fauna of Turkey.

Temperature Evolution, Microstructure and Mechanical Properties of Heat-Treatable Aluminum Alloy Welded by Friction Stir Welding: Comparison with Tungsten Inert Gas

Friction Stir Welding (FSW) is a solid-state welding technique that can join material without melting the plates to be welded. In this work, we are interested to demonstrate the potentiality of FSW for joining the heat-treatable aluminum alloy 2024-T3 which is reputed as difficult to be welded by fusion techniques. Thereafter, the FSW joint is compared with another one obtained from a conventional fusion process Tungsten Inert Gas (TIG). FSW welds are made up using an FSW tool mounted on a milling machine. Single pass welding was applied to fabricated TIG joint. The comparison between the two processes has been made on the temperature evolution, mechanical and microstructure behavior. The microstructural examination revealed that FSW weld is composed of four zones: Base metal (BM), Heat affected zone (HAZ), Thermo-mechanical affected zone (THAZ) and the nugget zone (NZ). The NZ exhibits a recrystallized equiaxed refined grains that induce better mechanical properties and good ductility compared to TIG joint where the grains have a larger size in the welded region compared with the BM due to the elevated heat input. The microhardness results show that, in FSW weld, the THAZ contains the lowest microhardness values and increase in the NZ; however, in TIG process, the lowest values are localized on the NZ.

Modernism’s Influence on Architect-Client Relationship: Comparative Case Studies of Schroder and Farnsworth Houses

The Modernist Movement initially flourished in France, Holland, Germany and the Soviet Union. Many architects and designers were inspired and followed its principles. Two of its most important architects (Gerrit Rietveld and Ludwig Mies van de Rohe) were introduced in this paper. Each did not follow the other’s principles and had their own particular rules; however, they shared the same features of the Modernist International Style, such as Anti-historicism, Abstraction, Technology, Function and Internationalism/ Universality. Key Modernist principles translated into high expectations, which sometimes did not meet the inhabitants’ aspirations of living comfortably; consequently, leading to a conflict and misunderstanding between the designer and their clients’ needs. Therefore, historical case studies (the Schroder and the Farnsworth houses) involving two Modernist pioneer architects have been chosen. This paper is an attempt to explore some of the influential factors affecting buildings design such as: needs, gender, and question concerning commonalities between both designers and their clients. The three aspects and two designers explored here have been chosen because they have been influenced the researchers to understand the impact of those factors on the design process, building’s performance, and the dweller’s satisfaction. This is a descriptive/ analytical research based on two historical comparative case studies that involve several steps such as: key evaluation questions (KEQs), observations, document analysis, etc. The methodology is based on data collation and finding validations. The research aims to state a manifest to regulate the relation between architects and their clients to reach the optimum building performance and functional interior design that suits their clients’ needs, reflects the architects’ character, and the school they belong to. At the end, through the investigation in this paper, the different needs between both the designers and the clients have been seen not only in the building itself but also it could convert the inhabitant’s life in various ways. Moreover, a successful relationship between the architect and their clients could play a significant role in the success of projects. In contrast, not every good design or celebrated building could end up with a successful relationship between the designer and their client or full-fill the inhabitant’s aspirations.

In vitro Control of Aedes aegypti Larvae Using Beauveria bassiana

Aedes aegypti larval survival rate was assessed after exposure to blastopores or conidia (mineral oil-in-water formulation or aqueous suspension) of Beauveria bassiana CG 479 propagules (blastospores or conidia). Here, mineral oil was used in the fungal formulation to control Aedes aegypti larvae. 1%, 0.5% or 0.1% mineral oil-in-water solutions were used to evaluate mineral oil toxicity for mosquito larvae. In the oil toxicity test, 0.1% mineral oil solution reduced only 4.5% larval survival; accordingly, this concentration was chosen for fungal oil-in-water formulations. Aqueous suspensions were prepared using 0.01% Tween 80® in sterile dechlorinated water. A. aegypti larvae (L2) were exposed in aqueous suspensions or mineral oil-in-water fungal formulations at 1×107 propagules mL-1; the survival rate (assessed daily, for 7 days) and the median survival time (S50) were calculated. Seven days after the treatment, mosquito larvae survival rates were 8.56%, 16.22%, 58%, and 42.56% after exposure to oil-in-water blastospores, oil-in-water conidia, blastospores aqueous suspension and conidia aqueous suspension (respectively). Larvae exposed to 0.01% Tween 80® had 100% survival rate and the ones treated with 0.1% mineral oil-in-water had 95.11% survival rate. Larvae treated with conidia (regardless the presence of oil) or treated with blastospores formulation had survival median time (S50) ranging from one to two days. S50 was not determined (ND) when larvae were exposed to blastospores aqueous suspension, 0.01% Tween 80® (aqueous control) or 0.1% mineral oil-in-water formulation (oil control). B. bassiana conidia and blastospores (mineral oil-in-water formulated or suspended in water) had potential to control A. aegypti mosquito larvae, despite mineral oil-in-water formulation yielded better results in comparison to aqueous suspensions. Here, B. bassiana CG 479 isolate is suggested as a potential biocontrol agent of A. aegypti mosquito larvae.

International Comparative Study of International Financial Reporting Standards Adoption and Earnings Quality: Effects of Differences in Accounting Standards, Industry Category, and Country Characteristics

The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality.

Effects of Initial State on Opinion Formation in Complex Social Networks with Noises

Opinion formation in complex social networks may exhibit complex system dynamics even when based on some simplest system evolution models. An interesting and important issue is the effects of the initial state on the final steady-state opinion distribution. By carrying out extensive simulations and providing necessary discussions, we show that, while different initial opinion distributions certainly make differences to opinion evolution in social systems without noises, in systems with noises, given enough time, different initial states basically do not contribute to making any significant differences in the final steady state. Instead, it is the basal distribution of the preferred opinions that contributes to deciding the final state of the systems. We briefly explain the reasons leading to the observed conclusions. Such an observation contradicts with a long-term belief on the roles of system initial state in opinion formation, demonstrating the dominating role that opinion mutation can play in opinion formation given enough time. The observation may help to better understand certain observations of opinion evolution dynamics in real-life social networks.

An Automated Approach to the Nozzle Configuration of Polycrystalline Diamond Compact Drill Bits for Effective Cuttings Removal

Polycrystalline diamond compact (PDC) drill bits are extensively used in the oil and gas industry as well as the mining industry. Industry engineers continually improve upon PDC drill bit designs and hydraulic conditions. Optimized injection nozzles play a key role in improving the drilling performance and efficiency of these ever changing PDC drill bits. In the first part of this study, computational fluid dynamics (CFD) modelling is performed to investigate the hydrodynamic characteristics of drilling fluid flow around the PDC drill bit. An Open-source CFD software – OpenFOAM simulates the flow around the drill bit, based on the field input data. A specifically developed console application integrates the entire CFD process including, domain extraction, meshing, and solving governing equations and post-processing. The results from the OpenFOAM solver are then compared with that of the ANSYS Fluent software. The data from both software programs agree. The second part of the paper describes the parametric study of the PDC drill bit nozzle to determine the effect of parameters such as number of nozzles, nozzle velocity, nozzle radial position and orientations on the flow field characteristics and bit washing patterns. After analyzing a series of nozzle configurations, the best configuration is identified and recommendations are made for modifying the PDC bit design.

Urban Waste Water Governance in South Africa: A Case Study of Stellenbosch

Due to climate change, population growth and rapid urbanization, the demand for water in South Africa is inevitably surpassing supply. To address similar challenges globally, there has been a paradigm shift from conventional urban waste water management “government” to a “governance” paradigm. From the governance paradigm, Integrated Urban Water Management (IUWM) principle emerged. This principle emphasizes efficient urban waste water treatment and production of high-quality recyclable effluent. In so doing mimicking natural water systems, in their processes of recycling water efficiently, and averting depletion of natural water resources.  The objective of this study was to investigate drivers of shifting the current urban waste water management approach from a “government” paradigm towards “governance”. The study was conducted through Interactive Management soft systems research methodology which follows a qualitative research design. A case study methodology was employed, guided by realism research philosophy. Qualitative data gathered were analyzed through interpretative structural modelling using Concept Star for Professionals Decision-Making tools (CSPDM) version 3.64.  The constructed model deduced that the main drivers in shifting the Stellenbosch municipal urban waste water management towards IUWM “governance” principles are mainly social elements characterized by overambitious expectations of the public on municipal water service delivery, mis-interpretation of the constitution on access to adequate clean water and sanitation as a human right and perceptions on recycling water by different communities. Inadequate public participation also emerged as a strong driver. However, disruptive events such as draught may play a positive role in raising an awareness on the value of water, resulting in a shift on the perceptions on recycled water. Once the social elements are addressed, the alignment of governance and administration elements towards IUWM are achievable. Hence, the point of departure for the desired paradigm shift is the change of water service authorities and serviced communities’ perceptions and behaviors towards shifting urban waste water management approaches from “government” to “governance” paradigm.