Abstract: This study examines whether corporate governance (CG) mechanisms in firms that have a whistle-blowing policy (WHBLP) are more effective in constraining earnings management (EM), than those without. A sample of 288 Malaysian firms for the years 2013 to 2015, amounting to 864 firm-years were grouped into firms with and without WHBLP. Results show that for firms without WHBLP, the board chairman tenure would minimize EM activities. Meanwhile, for firms with WHBLP, board chairman independence, board chairman tenure, audit committee size, audit committee meeting and women in the audit committees are found to be associated with less EM activities. Further, it is found that ownership concentration and Big 4 auditing firms help to reduce EM activities in firms with WHBLP, while not in firms without WHBLP. Hence, functional and effective governance can be achieved by having a WHBLP, which is in line with agency and resource dependent theories. Therefore, this study suggests that firms should have a WHBLP in place, and policymakers should come up with enhanced criteria to strengthen the mechanisms of WHBLP.
Abstract: In this study, the performance of a thermodynamic gas cycle of magnetohydrodynamic (MHD) power generation is considered and presented in terms of power efficiency curves. The dissipation mechanisms considered include: fluid friction modeled by means of the isentropic efficiency of the compressor, heat transfer leakage directly from the hot reservoir to the cold heat reservoir, and constant velocity of the MHD generator. The study demonstrates that power and efficiency vanish at the extremes of both slow and fast operating conditions. These points are demonstrated on power efficiency curves and the locus of efficiency at maximum power and the locus of maximum efficiency. Qualitatively, the considered loss mechanisms have a similar effect on the efficiency at maximum power operation and on maximum efficiency operation, thus these efficiencies are reduced, even for small values of the loss mechanisms.
Abstract: Yeast cells are generally used as a model system of eukaryotes due to their complex genetic structure, rapid growth ability in optimum conditions, easy replication and well-defined genetic system properties. Thus, yeast cells increased the knowledge of the principal pathways in humans. During fermentation, carbohydrates (hexoses and pentoses) degrade into some toxic by-products such as 5-hydroxymethylfurfural (5-HMF or HMF) and furfural. HMF influences the ethanol yield, and ethanol productivity; it interferes with microbial growth and is considered as a potent inhibitor of bioethanol production. In this study, yeast single cell behavior under HMF application was monitored by using a continuous flow single phase microfluidic platform. Microfluidic device in operation is fabricated by hot embossing and thermo-compression techniques from cyclo-olefin polymer (COP). COP is biocompatible, transparent and rigid material and it is suitable for observing fluorescence of cells considering its low auto-fluorescence characteristic. The response of yeast cells was recorded through Red Fluorescent Protein (RFP) tagged Nop56 gene product, which is an essential evolutionary-conserved nucleolar protein, and also a member of the box C/D snoRNP complexes. With the application of HMF, yeast cell proliferation continued but HMF slowed down the cell growth, and after HMF treatment the cell proliferation stopped. By the addition of fresh nutrient medium, the yeast cells recovered after 6 hours of HMF exposure. Thus, HMF application suppresses normal functioning of cell cycle but it does not cause cells to die. The monitoring of Nop56 expression phases of the individual cells shed light on the protein and ribosome synthesis cycles along with their link to growth. Further computational study revealed that the mechanisms underlying the inhibitory or inductive effects of HMF on growth are enriched in functional categories of protein degradation, protein processing, DNA repair and multidrug resistance. The present microfluidic device can successfully be used for studying the effects of inhibitory agents on growth by single cell tracking, thus capturing cell to cell variations. By metabolic engineering techniques, engineered strains can be developed, and the metabolic network of the microorganism can thus be manipulated such that chemical overproduction of target metabolite is achieved along with the maximum growth/biomass yield.
Abstract: In this study, the Si-aluminide coating was prepared on gamma-TiAl [Ti-45Al-2Nb-2Mn-1B (at. %)] via liquid-phase slurry procedure. The high temperature oxidation resistance of this diffusion coating was evaluated at 1100 °C for 400 hours. The results of the isothermal oxidation showed that the formation of Si-aluminide coating can remarkably improve the high temperature oxidation of bare gamma-TiAl alloy. The identification of oxide scale microstructure showed that the formation of protective Al2O3+SiO2 mixed oxide scale along with a continuous, compact and uniform layer of Ti5Si3 beneath the surface oxide scale can act as an oxygen diffusion barrier during the high temperature oxidation. The other possible mechanisms related to the formation of Si-aluminide coating and oxide scales were also discussed.
Abstract: This paper presents the aspects of the official control of fishery in the Republic of Moldova. Currently, the regulations and the activity of national institutions with responsibilities in the field of food quality are in a process of harmonization with the European rules, aiming at European integration, quality improvement and providing a higher level of food safety. The National Agency for Food Safety is the main national body with responsibilities in the field of food safety. In the field of fishery products, the Agency carries out an intensive activity of informing the citizen and controlling the products marketed. The paper presents the dangers related to the consumption of fish and fishery products traded on the national market, the sanitary-veterinary inspections conducted by the profile institution and the improper situations identified. The national market of fishery products depends largely on imports, mainly focused on ocean fish. The research carried out has shown that during the period 2011-2018, following the inspections carried out on fishery products traded on the national market, a number of inconsistencies have been identified. Thus, indigenous products were frequently detected with sensory characteristics unfit for consumption, and being commercialized in inappropriate locations or contaminated with chemical pollutants. On import products controlled, the most frequent inconsistent situations have been represented by inconsistent sensory aspects and by parasite contamination. Taking into account the specific aspects of aquatic products, including the high level of alterability, special conditions of growth, marketing, culinary preparation and consumption are necessary in order to decrease the risk of disease over the population. Certificates, attestations and other documents certifying the quality of batches, completed by additional laboratory examinations, are necessary in order to increase the level of confidence on the quality of products marketed in the Republic. The implementation of various control procedures and mechanisms at national level, correlated with the focused activity of the specialized institutions, can decrease the risk of contamination and avoid cases of disease on the population due to the consumption of fishery products.
Abstract: This paper presents Albanian government policies regarding the reintegration process for returning Albanian survivors of trafficking in human beings. Focusing on an in-depth analysis of governmental, non-governmental documents and semi-structured qualitative interviews conducted with service providers and trafficking survivors. Furthermore, this paper will especially focus on the governmental efforts to provide support to the survivors, focusing on their needs and challenges. This study explores the conditions and actual services provided to the survivors of trafficking in human beings that are in the reintegration process in Albania. Moreover, it examines the responsible mechanisms accountable for the reintegration process, by analysing synergies between governmental and non-governmental organisations. Also, this paper explores the governmental approach towards trafficking survivors and apprises policymakers to undertake changes and reforms in their future actions.
Abstract: Fresh water deficit is one of the most important global problems today. It must be taken into consideration that in the nearest future fresh water crisis will become even more acute owing to the global climate warming and fast desertification processes in the world. Georgia is rich in water resources, but there are disbalance between the eastern and western parts of the country. The goal of the study is to integrate the recent mechanisms compatible with European standards into Georgian water resources management system on the basis of GIS. Moreover, to draw up water economy balance for the purpose of proper determination of water consumption priorities that will be an exchange ratio of water resources and water consumption of the concrete territory. For study region was choose south-eastern part of country, Kvemo kartli Region. This is typical agrarian region, tends to the desertification. The water supply of the region was assessed on the basis of water economy balance, which was first time calculated for this region.
Abstract: Sheet Molding Compounds (SMCs) with special microstructures are very attractive to use in automobile structures especially when they are accidentally subjected to collision type accidents because of their high energy absorption capacity. These are materials designated as standard SMC, Advanced Sheet Molding Compounds (A-SMC), Low-Density SMC (LD-SMC) and etc. In this study, testing methods have been performed to compare the mechanical responses and damage phenomena of SMC, LD-SMC, and A-SMC under quasi-static and high strain rate tensile tests. The paper also aims at investigating the effect of an initial pre-damage induced by fatigue on the tensile dynamic behavior of A-SMC. In the case of SMCs and A-SMCs, whatever the fibers orientation and applied strain rate are, the first observed phenomenon of damage corresponds to decohesion of the fiber-matrix interface which is followed by coalescence and multiplication of these micro-cracks and their propagations. For LD-SMCs, damage mechanisms depend on the presence of Hollow Glass Microspheres (HGM) and fibers orientation.
Abstract: Type 2 Diabetes (T2DM) and Alzheimer's disease (AD) are two main health problems influencing millions of people in the world. Neuron loss and synaptic impairment that interfere with cognition and memory cause for the behavioral indications of AD. While it is now accepted that insulin has central neuromodulatory purpose, it was contemplated for many years that brain is insusceptible to insulin, involving its function in memory and learning, which are impaired in AD. The common characteristics of both AD and T2D are impaired insulin signaling, oxidative stress, the excitation of inflammatory pathways and unqualified glucose metabolism. This review summarizes how the recognition of these mechanisms may lead to the development of alternative therapeutic approaches. Here we summarize how the recognition of these mechanisms may lead to the development of alternative therapeutic approaches.
Abstract: 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.
Abstract: One of the main points of application of the mechanisms of the series and parallel is the subject of managing them. The control of this mechanism and similar mechanisms is one that has always been the intention of the scholars. On the other hand, modeling the behavior of the system is difficult due to the large number of its parameters, and it leads to complex equations that are difficult to solve and eventually difficult to control. In this paper, a six-linkage robot has been presented that could be used in different areas such as medical robots. Using these robots needs a robust control. In this paper, the system equations are first found, and then the system conversion function is written. A new controller has been designed for this robot which could be used in other parallel robots and could be very useful. Parallel robots are so important in robotics because of their stability, so methods for control of them are important and the robust controller, especially in parallel robots, makes a sense.
Abstract: Due to variations in damage mechanisms in the microscale, the behavior of fiber-reinforced composites is nonlinear and difficult to model. To make use of computational advantages, homogenization method is applied to the micro-scale model in order to minimize the cost at the expense of detail of local microscale phenomena. In this paper, the effective stiffness is calculated using the homogenization of nonlinear behavior of a composite representative volume element (RVE) containing fiber-matrix debonding. The damage modes for the RVE are considered by using cohesive elements and contacts for the cohesive behavior of the interface between fiber and matrix. To predict more realistic responses of composite materials, different random distributions of fibers are proposed besides square and hexagonal arrays. It was shown that in some cases, there is quite different damage behavior in different fiber distributions. A comprehensive comparison has been made between different graphs.
Abstract: E-waste/Waste electrical and electronic equipment (WEEE) is one of the fastest growing waste streams across the globe. This paper aims to compare the e-waste management system in Switzerland and Australia in terms of four features - legislative initiatives, disposal practice, collection and financial mechanisms. The qualitative content analysis is employed as a research method in the study. Data were collected from various published academic research papers, industry reports, and web sources. In addition, a questionnaire survey is conducted in Australia to understand the public awareness and opinions on the features. The results of the study provide valuable insights to policymakers in Australia developing better e-waste management system in conjunction with the public consensus, and the state-of-the-art operational strategies currently being practiced in Switzerland.
Abstract: The objective of the study was based on the hydrological routing modelling for the continuous monitoring of the hydrological situation in the Moudjar river catchment, especially during floods with Hydrologic Engineering Center–Hydrologic Modelling Systems (HEC-HMS). The HEC-GeoHMS was used to transform data from geographic information system (GIS) to HEC-HMS for delineating and modelling the catchment river in order to estimate the runoff volume, which is used as inputs to the hydrological routing model. Two hydrological routing models were used, namely Muskingum and Muskingum routing models, for conducting this study. In this study, a comparison between the parameters of the Muskingum and Muskingum-Cunge routing models in HEC-HMS was used for modelling flood routing in the Moudjar river catchment and determining the relationship between these parameters and the physical characteristics of the river. The results indicate that the effects of input parameters such as the weighting factor "X" and travel time "K" on the output results are more significant, where the Muskingum routing model was more sensitive to input parameters than the Muskingum-Cunge routing model. This study can contribute to understand and improve the knowledge of the mechanisms of river floods, especially in ungauged river catchments.
Abstract: The aim of this study is to investigate the fundamental
science/technology related to novel S-glass fiber reinforced polyether-
ketone-ketone (GF/PEKK) composites and to gain insight into
bonding strength and failure mechanisms. Different manufacturing
techniques to make this high-temperature pre-impregnated composite
(prepreg) were conducted i.e. mechanical deposition, electrostatic
powder deposition, and dry powder prepregging techniques.
Generally, the results of this investigation showed that it was difficult
to control the distribution of the resin powder evenly on the both sides
of the fibers within a specific percentage. Most successful approach
was by using a dry powder prepregging where the fibers were coated
evenly with an adhesive that served as a temporary binder to hold the
resin powder in place onto the glass fiber fabric.
Abstract: Obesity and overweight is one of the most common metabolic disorders in industrialized countries and in developing countries. One consequence of pathological obesity is cardiovascular disease and metabolic syndrome. Chemerin is an adipocyne that plays a role in the regulation of the adipocyte function and the metabolism of glucose in the liver and musculoskeletal system. Most likely, chemerin is involved in obesity-related disorders such as type 2 diabetes and cardiovascular disease. Aerobic exercises reduce the level of chemerin and cause macrophage penetration into fat cells and inflammatory factors. Several efforts have been made to clarify the cellular and molecular mechanisms of hypertrophy and muscular atrophy. Myostatin, a new member of the TGF-β family, is a transforming growth factor β that its expression negatively regulates the growth of the skeletal muscle; and the increase of this hormone has been observed in conditions of muscular atrophy. While in response to muscle overload, its levels decrease after the atrophy period, TGF-β is the most important cytokine in the development of skeletal muscle. Myostatin plays an important role in muscle control, and animal and human studies show a negative role of myostatin in the growth of skeletal muscle. Separation of myostatin from Golgi begins on the ninth day of the onset period and continues until birth at all times of muscle growth. Higher levels of myostatin are found in obese people. Resistance training for 10 weeks could reduce levels of plasma myostatin.
Abstract: We study the biological effects induced by ionizing radiation in view of therapeutic exposure and the idea of space flights beyond Earth's magnetosphere. In particular, we examine the differences between base pair substitution induction by ionizing radiation in model haploid and diploid yeast Saccharomyces cerevisiae cells. Such mutations are difficult to study in higher eukaryotic systems. In our research, we have used a collection of six isogenic trp5-strains and 14 isogenic haploid and diploid cyc1-strains that are specific markers of all possible base-pair substitutions. These strains differ from each other only in single base substitutions within codon-50 of the trp5 gene or codon-22 of the cyc1 gene. Different mutation spectra for two different haploid genetic trp5- and cyc1-assays and different mutation spectra for the same genetic cyc1-system in cells with different ploidy — haploid and diploid — have been obtained. It was linear function for dose-dependence in haploid and exponential in diploid cells. We suggest that the differences between haploid yeast strains reflect the dependence on the sequence context, while the differences between haploid and diploid strains reflect the different molecular mechanisms of mutations.
Abstract: Martensitic steels with an ultimate tensile strength beyond 2000 MPa are applied in the powertrain of vehicles due to their excellent fatigue strength and high creep resistance. However, the creep controlling mechanism in martensitic steels at ambient temperatures up to 423 K is not evident. The purpose of this study is to review the low temperature creep (LTC) behavior of martensitic steels at temperatures from 363 K to 523 K. Thus, the validity of a logarithmic creep law is reviewed and the stress and temperature dependence of the creep parameters α and β are revealed. Furthermore, creep tests are carried out, which include stepped changes in temperature or stress, respectively. On one hand, the change of the creep rate due to a temperature step provides information on the magnitude of the activation energy of the LTC controlling mechanism and on the other hand, the stress step approach provides information on the magnitude of the activation volume. The magnitude, the temperature dependency, and the stress dependency of both material specific activation parameters may deliver a significant contribution to the disclosure of the nature of the LTC rate controlling mechanism.
Abstract: One possible approach for maintaining the security of communication systems relies on Physical Layer Security mechanisms. However, in wireless time division duplex systems, where uplink and downlink channels are reciprocal, the channel estimate procedure is exposed to attacks known as pilot contamination, with the aim of having an enhanced data signal sent to the malicious user. The Shifted 2-N-PSK method involves two random legitimate pilots in the training phase, each of which belongs to a constellation, shifted from the original N-PSK symbols by certain degrees. In this paper, legitimate pilots’ offset values and their influence on the detection capabilities of the Shifted 2-N-PSK method are investigated. As the implementation of the technique depends on the relation between the shift angles rather than their specific values, the optimal interconnection between the two legitimate constellations is investigated. The results show that no regularity exists in the relation between the pilot contamination attacks (PCA) detection probability and the choice of offset values. Therefore, an adversary who aims to obtain the exact offset values can only employ a brute-force attack but the large number of possible combinations for the shifted constellations makes such a type of attack difficult to successfully mount. For this reason, the number of optimal shift value pairs is also studied for both 100% and 98% probabilities of detecting pilot contamination attacks. Although the Shifted 2-N-PSK method has been broadly studied in different signal-to-noise ratio scenarios, in multi-cell systems the interference from the signals in other cells should be also taken into account. Therefore, the inter-cell interference impact on the performance of the method is investigated by means of a large number of simulations. The results show that the detection probability of the Shifted 2-N-PSK decreases inversely to the signal-to-interference-plus-noise ratio.
Abstract: Network security engineers work to keep services available all the time by handling intruder attacks. Intrusion Detection System (IDS) is one of the obtainable mechanisms that is used to sense and classify any abnormal actions. Therefore, the IDS must be always up to date with the latest intruder attacks signatures to preserve confidentiality, integrity, and availability of the services. The speed of the IDS is a very important issue as well learning the new attacks. This research work illustrates how the Knowledge Discovery and Data Mining (or Knowledge Discovery in Databases) KDD dataset is very handy for testing and evaluating different Machine Learning Techniques. It mainly focuses on the KDD preprocess part in order to prepare a decent and fair experimental data set. The J48, MLP, and Bayes Network classifiers have been chosen for this study. It has been proven that the J48 classifier has achieved the highest accuracy rate for detecting and classifying all KDD dataset attacks, which are of type DOS, R2L, U2R, and PROBE.