The Quality Assessment of Seismic Reflection Survey Data Using Statistical Analysis: A Case Study of Fort Abbas Area, Cholistan Desert, Pakistan

In geophysical exploration surveys, the quality of acquired data holds significant importance before executing the data processing and interpretation phases. In this study, 2D seismic reflection survey data of Fort Abbas area, Cholistan Desert, Pakistan was taken as test case in order to assess its quality on statistical bases by using normalized root mean square error (NRMSE), Cronbach’s alpha test (α) and null hypothesis tests (t-test and F-test). The analysis challenged the quality of the acquired data and highlighted the significant errors in the acquired database. It is proven that the study area is plain, tectonically least affected and rich in oil and gas reserves. However, subsurface 3D modeling and contouring by using acquired database revealed high degrees of structural complexities and intense folding. The NRMSE had highest percentage of residuals between the estimated and predicted cases. The outcomes of hypothesis testing also proved the biasness and erraticness of the acquired database. Low estimated value of alpha (α) in Cronbach’s alpha test confirmed poor reliability of acquired database. A very low quality of acquired database needs excessive static correction or in some cases, reacquisition of data is also suggested which is most of the time not feasible on economic grounds. The outcomes of this study could be used to assess the quality of large databases and to further utilize as a guideline to establish database quality assessment models to make much more informed decisions in hydrocarbon exploration field.

The Effect of X-Ray on Plasma and Erythrocyte Concentration of Zn and Cu in Radiology Staff of Tehran Oil Hospital

Introduction: Some parameters should be considered to investigate the chronic effects of radiation absorption in radiation workers. Trace elements are parameters which small changes in them can cause significant effects on live systems. The role of trace element concentration in human health is significant. These elements play an important role in the developing and functioning of the immune system, cellular respiration, and oxidation processes. Considering the importance and necessity of this issue and few studies, measurements of concentration changes of these elements due to the absorbed dose are important. Purpose: This study aimed to determine the biological effects of occupational dose absorption on plasma and erythrocyte concentration of Zn and Cu in the radiology staff of Tehran Oil Hospital. Material and methods: In this analytical-comparative study, 72 people have entered. 36 people (18 males and 18 females) were selected as radiology staff in the diagnostic and therapeutic departments of Tehran Oil Hospital. And 36 people (18 males and 18 females) were selected as general section staff in the same hospital as a control group. Radiology and control groups’ age and sex were matched. 10 ml of venous blood was taken from all people.  An atomic absorption spectrometer was used to obtain zinc and copper plasma concentrations. Levine test was used to compare these results validity. Results: The mean concentrations of copper and zinc were measured as 0.951 and 0.754 mg/L in the plasma phase and 3.2  and 0.401 mg/L in the RBC phase for the radiology group.  Copper and zinc average concentrations, respectively 0.976 and 0.813 mg/L in the plasma phase and 2.906 and 0.476 mg/L in the RBC phase, were measured for the control group. These elements Concentrations in the plasma phase were significantly different from that of the control group, but the concentrations in the red blood cell phase did not show a significant difference compared to the control group. In comparison, a separate comparison between men and women in the experimental and control groups showed a significant difference in the values of the elements mentioned. With a significant increase in samples, a better justification than the available statistical results can be extracted. Conclusions: Within this study results, chronic occupational probabilistic absorption destructive effects (even within the permitted range) on blood trace element concentration have been confirmed.

Experimental Study of Exhaust Muffler System for Direct-Injection Gasoline Engine

Engine exhaust noise is considered one of the largest sources of vehicle exterior noise. Further reduction of noise from the vehicle exhaust system will be required, as the vehicle exterior noise regulations become stricter. Therefore, the present study has been carried out to illustrate the role of engine operating parameters and exhaust system construction factors on exhaust noise emitted. The measurements carried out using different exhaust systems, which are mainly used in today’s vehicle. The effect of engine speed on the spectra level of exhaust noise is recorded at engine speeds of 900 rpm, 1800 rpm, 2700, rpm 3600 rpm and 4500 rpm. The results indicate that the increase of engine speed causes a significant increase in the spectrum level of exhaust noise. The increase in the number of the outlet of the expansion chamber also reduces the overall level of exhaust noise.

Efficacy of Methyl Eugenol and Food-Based Lures in Trapping Oriental Fruit Fly Bactrocera dorsalis (Diptera: Tephritidae) on Mango Homestead Trees

Trapping efficiency of methyl eugenol and three locally made food-based lures were evaluated in three locations for trapping of B. dorsalis on mango homestead trees in Ibadan South west Nigeria. The treatments were methyl eugenol, brewery waste, pineapple juice, orange juice, and control (water). The experiment was laid in a Complete Randomized Block Design (CRBD) and replicated three times in each location. Data collected were subjected to analysis of variance and significant means were separated by Turkey’s test. The results showed that B. dorsalis was recorded in all locations of study. Methyl eugenol significantly (P < 0.05) trapped higher population of B. dorsalis in all the study area. The population density of B. dorsalis was highest during the ripening period of mango in all locations. The percentage trapped flies after 7 weeks were 77.85%-82.38% (methyl eugenol), 7.29%-8.64% (pineapple juice), 5.62-7.62% (brewery waste), 4.41%-5.95% (orange juice), and 0.24-0.47% (control). There were no significance differences (p > 0.05) on the population of B. dorsalis trapped in all locations. Similarly, there were no significant differences (p > 0.05) on the population of flies trapped among the food attractants. However, the three food attractants significantly (p < 0.05) trapped higher flies than control. Methyl eugenol trapped only male flies while brewery waste and other food based attractants trapped both male and female flies. The food baits tested were promising attractants for trapping B. dorsalis on mango homestead tress, hence increased dosage could be considered for monitoring and mass trapping as management strategies against fruit fly infestation.

The Effects of Cow Manure Treated by Fruit Beetle Larvae, Waxworms and Tiger Worms on Plant Growth in Relation to Its Use as Potting Compost

Dairy industry is flourishing in world to provide milk and milk products to local population. Besides milk products, dairy industries also generate a substantial amount of cow manure that significantly affects the environment. Moreover, heat produced during the decomposition of the cow manure adversely affects the crop germination. Different companies are producing vermicompost using different species of worms/larvae to overcome the harmful effects using fresh manure. Tiger worm treatment enhanced plant growth, especially in the compost-manure ratio (75% compost, 25% cow manure), followed by a ratio of 50% compost, 50% cow manure.  Results also indicated that plant growth in Waxworm treated manure was weak as compared to plant growth in compost treated with Fruit Beetle (FB), Waxworms (WW), and Control (C) especially in the compost (25% compost, 75% cow manure) and 100% cow manure where there was no growth at all. Freshplant weight, fresh leaf weight and fresh root weight were significantly higher in the compost treated with Tiger worms in (75% compost, 25% cow manure); no evidence was seen for any significant differences in the dry root weight measurement between FB, Tiger worms (TW), WW, Control (C) in all composts. TW produced the best product, especially at the compost ratio of 75% compost, 25% cow manure followed by 50% compost, 50% cow manure.

Providing a Practical Model to Reduce Maintenance Costs: A Case Study in Golgohar Company

In the past, we could increase profit by increasing product prices. But in the new decade, a competitive market does not let us to increase profit with increase prices. Therefore, the only way to increase profit will be reduce costs. A significant percentage of production costs are the maintenance costs, and analysis of these costs could achieve more profit. Most maintenance strategies such as RCM (Reliability-Center-Maintenance), TPM (Total Productivity Maintenance), PM (Preventive Maintenance) etc., are trying to reduce maintenance costs. In this paper, decreasing the maintenance costs of Concentration Plant of Golgohar Company (GEG) was examined by using of MTBF (Mean Time between Failures) and MTTR (Mean Time to Repair) analyses. These analyses showed that instead of buying new machines and increasing costs in order to promote capacity, the improving of MTBF and MTTR indexes would solve capacity problems in the best way and decrease costs.

Development of Moving Multifocal Electroretinogram with a Precise Perimetry Apparatus

A decline in visual sensitivity at arbitrary points on the retina can be measured using a precise perimetry apparatus along with a fundus camera. However, the retinal layer associated with this decline cannot be identified accurately with current medical technology. To investigate cryptogenic diseases, such as macular dystrophy, acute zonal occult outer retinopathy (AZOOR), and multiple evanescent white dot syndrome (MEWDS), we evaluated an electroretinogram (ERG) function that allows moving the center of the multifocal hexagonal stimulus array to a chosen position. Macular dystrophy is a generalized term used for a variety of functional disorders of the macula lutea, and the ERG shows a diminution of the b-wave in these disorders. AZOOR causes an acute functional disorder to an outer layer of the retina, and the ERG shows a-wave and b-wave amplitude reduction as well as delayed 30 Hz flicker responses. MEWDS causes acute visual loss and the ERG shows a decrease in a-wave amplitude. We combined an electroretinographic optical system and a perimetric optical system into an experimental apparatus that has the same optical system as that of a fundus camera. We also deployed an EO-50231 Edmund infrared camera, a 45-degree cold mirror, a lens with a 25-mm focal length, a halogen lamp, and an 8-inch monitor. Then, we also employed a differential amplifier with gain 10, a 50 Hz notch filter, a high-pass filter with a 21.2 Hz cut-off frequency, and two non-inverting amplifiers with gains 1001 and 11. In addition, we used a USB-6216 National Instruments I/O device, a NE-113A Nihon Kohden plate electrode, a SCB-68A shielded connector block, and LabVIEW 2017 software for data retrieval. The software was used to generate the multifocal hexagonal stimulus array on the computer monitor with C++Builder 10.2 and to move the center of the array toward the left and right and up and down. Cone and bright flash ERG results were observed using the moving ERG function. The a-wave, b-wave, c-wave, and the photopic negative response were identified with cone ERG. The moving ERG function allowed the identification of the retinal layer causing visual alterations.

Evaluation of the Execution Effect of the Minimum Grain Purchase Price in Rural Areas

This paper uses the analytic hierarchy process to study the execution effect of the minimum purchase price of grain in different regions and various grain crops. Firstly, for different regions, five indicators including grain yield, grain sown area, gross agricultural production, grain consumption price index, and disposable income of rural residents were selected to construct an evaluation index system. We collect data of six provinces including Hebei Province, Heilongjiang Province and Shandong Province from 2006 to 2017. Then, the judgment matrix is constructed, and the hierarchical single ordering and consistency test are carried out to determine the scoring standard for the minimum purchase price of grain. The ranking of the execution effect from high to low is: Heilongjiang Province, Shandong Province, Hebei Province, Guizhou Province, Shaanxi Province, and Guangdong Province. Secondly, taking Shandong Province as an example, we collect the relevant data of sown area and yield of cereals, beans, potatoes and other crops from 2006 to 2017. The weight of area and yield index is determined by expert scoring method. And the average sown area and yield of cereals, beans and potatoes in 2006-2017 were calculated, respectively. On this basis, according to the sum of products of weights and mean values, the execution effects of different grain crops are determined. It turns out that among the cereals, the minimum purchase price had the best execution effect on paddy, followed by wheat and finally maize. Moreover, among major categories of crops, cereals perform best, followed by beans and finally potatoes. Lastly, countermeasures are proposed for different regions, various categories of crops, and different crops of the same category.

The Non-Stationary BINARMA(1,1) Process with Poisson Innovations: An Application on Accident Data

This paper considers the modelling of a non-stationary bivariate integer-valued autoregressive moving average of order one (BINARMA(1,1)) with correlated Poisson innovations. The BINARMA(1,1) model is specified using the binomial thinning operator and by assuming that the cross-correlation between the two series is induced by the innovation terms only. Based on these assumptions, the non-stationary marginal and joint moments of the BINARMA(1,1) are derived iteratively by using some initial stationary moments. As regards to the estimation of parameters of the proposed model, the conditional maximum likelihood (CML) estimation method is derived based on thinning and convolution properties. The forecasting equations of the BINARMA(1,1) model are also derived. A simulation study is also proposed where BINARMA(1,1) count data are generated using a multivariate Poisson R code for the innovation terms. The performance of the BINARMA(1,1) model is then assessed through a simulation experiment and the mean estimates of the model parameters obtained are all efficient, based on their standard errors. The proposed model is then used to analyse a real-life accident data on the motorway in Mauritius, based on some covariates: policemen, daily patrol, speed cameras, traffic lights and roundabouts. The BINARMA(1,1) model is applied on the accident data and the CML estimates clearly indicate a significant impact of the covariates on the number of accidents on the motorway in Mauritius. The forecasting equations also provide reliable one-step ahead forecasts.

Length Dimension Correlates of Longitudinal Physical Conditioning on Indian Male Youth

Various length dimensions of the body have been a variable of interest in the research areas of kinanthropometry. However the inclusion of length measurements in various studies remains restricted to reflect characteristics of a particular game/sport at a particular time. Hence, the present investigation was conducted to study various length dimensions correlates of a longitudinal physical conditioning program on Indian male youth. The study was conducted on 90 Indian male youth. The sample was equally divided into three groups namely, progressive load training (PLT), constant load training (CLT) and no load training (NL). The variables included sitting height, leg length, arm length and foot length. The study was conducted by adopting the multi group repeated measure design. Three different groups were measured four times after completion of each of the three meso-cycles of six-weeks duration each. The measurements were taken using the standard landmarks and procedures. Mean, standard deviation and analysis of co-variance were computed to analyze the data statistically. The post-hoc analysis was conducted for the significant F-ratios at 0.05 level. The study concluded that the followed longitudinal physical conditioning program had significant effect on various length dimensions of Indian male youth.

Design and Development of iLON Smart Server Based Remote Monitoring System for Induction Motors

Electrical energy demand in the World and particularly in India, is increasing drastically more than its production over a period of time. In order to reduce the demand-supply gap, conserving energy becomes mandatory. Induction motors are the main driving force in the industries and contributes to about half of the total plant energy consumption. By effective monitoring and control of induction motors, huge electricity can be saved. This paper deals about the design and development of such a system, which employs iLON Smart Server and motor performance monitoring nodes. These nodes will monitor the performance of induction motors on-line, on-site and in-situ in the industries. The node monitors the performance of motors by simply measuring the electrical power input and motor shaft speed; coupled to genetic algorithm to estimate motor efficiency. The nodes are connected to the iLON Server through RS485 network. The web server collects the motor performance data from nodes, displays online, logs periodically, analyzes, alerts, and generates reports. The system could be effectively used to operate the motor around its Best Operating Point (BOP) as well as to perform the Life Cycle Assessment of Induction motors used in the industries in continuous operation.

Assessment of Knowledge, Attitudes and Practices of Street Vendors in Mangaung Metro South Africa

Microbial contamination of ready-to-eat foods and beverages sold by street vendors has become an important public health issue. In developing countries including South Africa, health risks related to such kinds of foods are thought to be common. Thus, this study assessed knowledge, attitude and practices of street food vendors. Street vendors in the city of Mangaung Metro were investigated in order to assess their knowledge, attitudes and handling practices. A semi-structured questionnaire and checklist were used in interviews to determine the status of the vending sites and associa. ted food-handling practices. Data was collected by means of a face-to-face interview. The majority of respondents were black females. Hundred percent (100%) of the participants did not have any food safety training. However, street vendors showed a positive attitude towards food safety. Despite the positive attitude, vendors showed some non-compliance when it comes to handling food. During the survey, it was also observed that the vending stalls lack basic infrastructures like toilets and potable water that is currently a major problem. This study indicates a need for improvements in the environmental conditions at these sites to prevent foodborne diseases. Moreover, based on the results observed food safety and food hygiene training or workshops for street vendors are highly recommended.

Assessment of Soil Contamination on the Content of Macro and Microelements and the Quality of Grass Pea Seeds (Lathyrus sativus L.)

Comparative research has been conducted to allow us to determine the content of macro and microelements in the vegetative and reproductive organs of grass pea and the quality of grass pea seeds, as well as to identify the possibility of grass pea growth on soils contaminated by heavy metals. The experiment was conducted on an agricultural field subjected to contamination from the Non-Ferrous-Metal Works (MFMW) near Plovdiv, Bulgaria. The experimental plots were situated at different distances of 0.5 km and 8 km, respectively, from the source of pollution. On reaching commercial ripeness the grass pea plants were gathered. The composition of the macro and microelements in plant materials (roots, stems, leaves, seeds), and the dry matter content, sugars, proteins, fats and ash contained in the grass pea seeds were determined. Translocation factors (TF) and bioaccumulation factor (BCF) were also determined. The quantitative measurements were carried out through inductively-coupled plasma (ICP). The grass pea plant can successfully be grown on soils contaminated by heavy metals. Soil pollution with heavy metals does not affect the quality of the grass pea seeds. The seeds of the grass pea contain significant amounts of nutrients (K, P, Cu, Fe Mn, Zn) and protein (23.18-29.54%). The distribution of heavy metals in the organs of the grass pea has a selective character, which reduces in the following order: leaves > roots > stems > seeds. BCF and TF values were greater than one suggesting efficient accumulation in the above ground parts of grass pea plant. Grass pea is a plant that is tolerant to heavy metals and can be referred to the accumulator plants. The results provide valuable information about the chemical and nutritional composition of the seeds of the grass pea grown on contaminated soils in Bulgaria. The high content of macro and microelements and the low concentrations of toxic elements in the grass pea grown in contaminated soil make it possible to use the seeds of the grass pea as animal feed.

Separation of Water/Organic Mixtures Using Micro- and Nanostructured Membranes of Special Type of Wettability

Both hydrophilic-oleophobic and hydrophobic-oleophilic membranes were obtained by coating of the substrate of membranes, presented by stainless steel meshes with various dimensions of their openings, with a composition that forms the special type of their surface wettability via spray-coating method. The surface morphology of resulting membranes was studied using SEM, the type of their wettability was identified by measuring the contact angle between the surface of membrane and a drop of studied liquid (water or organic liquid) and efficiency of continuous separation of water and organic liquid was studied on self-assembled setup.

Radish Sprout Growth Dependency on LED Color in Plant Factory Experiment

Recent rapid progress in ICT (Information and Communication Technology) has advanced the penetration of sensor networks (SNs) and their attractive applications. Agriculture is one of the fields well able to benefit from ICT. Plant factories control several parameters related to plant growth in closed areas such as air temperature, humidity, water, culture medium concentration, and artificial lighting by using computers and AI (Artificial Intelligence) is being researched in order to obtain stable and safe production of vegetables and medicinal plants all year anywhere, and attain self-sufficiency in food. By providing isolation from the natural environment, a plant factory can achieve higher productivity and safe products. However, the biggest issue with plant factories is the return on investment. Profits are tenuous because of the large initial investments and running costs, i.e. electric power, incurred. At present, LED (Light Emitting Diode) lights are being adopted because they are more energy-efficient and encourage photosynthesis better than the fluorescent lamps used in the past. However, further cost reduction is essential. This paper introduces experiments that reveal which color of LED lighting best enhances the growth of cultured radish sprouts. Radish sprouts were cultivated in the experimental environment formed by a hydroponics kit with three cultivation shelves (28 samples per shelf) each with an artificial lighting rack. Seven LED arrays of different color (white, blue, yellow green, green, yellow, orange, and red) were compared with a fluorescent lamp as the control. Lighting duration was set to 12 hours a day. Normal water with no fertilizer was circulated. Seven days after germination, the length, weight and area of leaf of each sample were measured. Electrical power consumption for all lighting arrangements was also measured. Results and discussions: As to average sample length, no clear difference was observed in terms of color. As regards weight, orange LED was less effective and the difference was significant (p < 0.05). As to leaf area, blue, yellow and orange LEDs were significantly less effective. However, all LEDs offered higher productivity per W consumed than the fluorescent lamp. Of the LEDs, the blue LED array attained the best results in terms of length, weight and area of leaf per W consumed. Conclusion and future works: An experiment on radish sprout cultivation under 7 different color LED arrays showed no clear difference in terms of sample size. However, if electrical power consumption is considered, LEDs offered about twice the growth rate of the fluorescent lamp. Among them, blue LEDs showed the best performance. Further cost reduction e.g. low power lighting remains a big issue for actual system deployment. An automatic plant monitoring system with sensors is another study target.

Microbial Assessment of Dairy Byproducts in Albania as a Basis for Consumer Safety

Dairy by-products are a fairly good environment for microorganisms due to their composition for their growth. Microbial populations have a significant impact in the production of cheese, butter, yogurt, etc. in terms of their organoleptic quality and at the same time some also cause their breakdown. In this paper, the microbiological contamination of soft cheese, butter and yogurt produced in the country (domestic) and imported is assessed, as an indicator of hygiene with impact on public health. The study was extended during September 2018-June 2019 and was divided into three periods, September-December, January-March, and April-June. During this study, a total of 120 samples were analyzed, of which 60 samples of cheese and butter locally produced, and 60 samples of imported soft cheese and butter productions. The microbial indicators analyzed are Staphylococcus aureus and E. coli. Analyzes have been conducted at the Food Safety Laboratory (FSIV) in Tirana in accordance with EU Regulation 2073/2005. Sampling was performed according to the specific international standards for these products (ISO 6887 and ISO 8261). Sampling and transport of samples were done under sterile conditions. Also, coding of samples was done to preserve the anonymity of subjects. After the analysis, the country's soft cheese products compared to imports were more contaminated with S. aureus and E. coli. Meanwhile, the imported butter samples that were analyzed, resulted within norms compared to domestic ones. Based on the results, it was concluded that the microbial quality of samples of cheese, butter and yogurt analyzed remains a real problem for hygiene in Albania. The study will also serve business operators in Albania to improve their work to ensure good hygiene on the basis of the HACCP plan and to provide a guarantee of consumer health.

Automatic Detection of Proliferative Cells in Immunohistochemically Images of Meningioma Using Fuzzy C-Means Clustering and HSV Color Space

Visual search and identification of immunohistochemically stained tissue of meningioma was performed manually in pathologic laboratories to detect and diagnose the cancers type of meningioma. This task is very tedious and time-consuming. Moreover, because of cell's complex nature, it still remains a challenging task to segment cells from its background and analyze them automatically. In this paper, we develop and test a computerized scheme that can automatically identify cells in microscopic images of meningioma and classify them into positive (proliferative) and negative (normal) cells. Dataset including 150 images are used to test the scheme. The scheme uses Fuzzy C-means algorithm as a color clustering method based on perceptually uniform hue, saturation, value (HSV) color space. Since the cells are distinguishable by the human eye, the accuracy and stability of the algorithm are quantitatively compared through application to a wide variety of real images.

Demographic and Socio-Economic Study of the Elderly Population in Kolkata, India

Kolkata, the City of Joy, is a greying metropolis not only in respect of its concrete jungle but also because of the largest population of 60-plus residents that it shelters among all other cities in India. Declining birth and death rates and a negative growth of population indicate that the city has reached the last stage of demographic transition. Thus, the obvious consequence has been the ageing of its population. With this background, the present paper attempts to study the demographic and socio-economic status of the elderly population in Kolkata. Analysis and findings have been based on secondary data obtained from Census of India of various years, Sample Registration System Reports and reports by HelpAge India. Findings show that the elderly population is increasing continuously. With respect to gender, the male elderly outnumbers the female elderly population. The percentage of households having one elderly member is more in the city due to the emergence of the nuclear families and erosion of joint family system. With respect to socio-economic status, those elderly who are the heads of the family are lower in percentages than those in the other age groups. Also, male elderly as head of the family are greater in percentage than female elderly. Elderly in the category of currently married records the highest percentage followed by widowed, never married and lastly, separated or divorced. Male elderly outnumber the female elderly as currently married, while female elderly outnumbers the male elderly in the category of widowed. In terms of living status, the percentage of elderly who are living alone is highest in Kolkata and the reason for staying alone as no support from children also happens to be highest in this city. The literacy rate and higher level of education is higher among the male than female elderly. Higher percentages of female elderly have been found to be with disability. Disability in movement and multiple disabilities have been found to be more common among the elderly population in Kolkata. Percentages of male literate pensioners are highest than other categories. Also, in terms of levels of education male elderly who are graduate and above other than technical degree are the highest receivers of pension. Also, in terms of working status, elderly as non-workers are higher in percentages with the population of elderly females outnumbering the males. The old age dependency ratio in the city is increasing continuously and the ratio is higher among females than male. Thus, it can be stated that Kolkata is witnessing continuous and rapid ageing of its population. Increasing dependency ratio is likely to create pressure on the working population, available civic, social and health amenities. This requires intervention in the form of planning, formulation and implementation of laws, policies, programs and measures to safeguard and improve the conditions of the elderly in Kolkata.

Corporate Social Responsibility Disclosure, Tax Aggressiveness and Sustainability Report Assurance: Evidence from Thailand

This study aims to examine the association between disclosure of social responsibility and tax aggressiveness in developing countries, namely Thailand. This is due to the increasing trend of disclosure of social responsibility in developing countries, even though this disclosure of information is still voluntary. On the other hand, developing countries have low taxation rate and investor protection infrastructures that allow the disclosure of social responsibility to be used opportunistically as a tool to fool the attainment of interests. This study also examines the role of assurance on the association between corporate social responsibility disclosure and tax aggressiveness. The assurance aims to provide confidence that the disclosure of social responsibility by the company is valid. This research builds an index to measure the disclosure of social responsibility based on the rules issued by the innovative Global Reporting. The results of the study are based on a sample of publicly traded companies in Thailand, which showed a positive association between disclosure of corporate social responsibility and tax aggressiveness, but it was further discovered that these results were mitigated by the existence of assurance against disclosure of corporate social responsibility. The results of this study indicate that the disclosure of corporate social responsibility can show that the company cares about the issue of social responsibility but does not automatically make the company as one that holds ethical values ​​in its business practices.

The Role of Food System in Promoting Environmental Planning

Today, many local and national governments are developing urban agriculture as an effective tool in responding to challenges such as food security, poverty and environmental problems. In fact, urban agriculture plays an important role in food system, which can provide citizens' income and become one of the components of economic, social and environmental systems. The purpose of this paper is to analyze the urban agriculture and urban food systems in order to understand the impact of urban foods production on environmental planning in non-western city region context. To achieve such objective, we carry out a case study in Mashhad city of Iran by using qualitative approaches. A survey on documentary studies and planning tools integrate with face to face interview with experts which explain the role of food system in environmental planning process. The paper extends the use of food in the environmental planning, specifically to examine this role to create agricultural garden as a mean to improve agricultural system in non-western country. The paper is concluded with a set of recommendations for researchers and policymakers who seek to create spaces in order to implement urban agriculture in cities for food justice.