Abstract: The last two decades witnessed a movement towards
harmonization of international financial reporting standards (IFRS)
throughout the global economy. This investigation seeks to identify
the factors that could explain the adoption of IFRS by poor
jurisdictions. While there has been a considerable amount of
literature published on the effects and key drivers of IFRS adoption
in both developed and developing countries, little attention has been
paid to jurisdictions with less developed capital markets and low
income levels exclusively. Drawing upon the Institutional Isomorphism theory and analyzing
a sample of 45 poor jurisdictions between 2008 and 2013, the study
empirically shows that poor jurisdictions are driven by legitimacy
concerns rather than by economic reasoning to adopt an international
accounting perspective. This in turn has implications for the IASB, as
it should seek to influence institutional pressures within a particular
jurisdiction in order to promote IFRS adoption.
Abstract: Polylactic acid (PLA) is the most commercially
available bio-based and biodegradable plastic at present. PLA has
been used in plastic related industries including single-used
containers, disposable and environmentally friendly packaging owing
to its renewability, compostability, biodegradability, and safety.
Although PLA demonstrates reasonably good optical, physical,
mechanical and barrier properties comparable to the existing
petroleum-based plastics, its brittleness and mold shrinkage as well as
its price are the points to be concerned for the production of rigid and
semi-rigid packaging. Blending PLA with other bio-based polymers
including thermoplastic starch (TPS) is an alternative not only to
achieve a complete bio-based plastic, but also to reduce the
brittleness, shrinkage during molding and production cost of the
PLA-based products. TPS is a material produced mainly from starch
which is cheap, renewable, biodegradable, compostable, and nontoxic.
It is commonly prepared by a plasticization of starch under
applying heat and shear force. Although glycerol has been reported as
one of the most plasticizers used for preparing TPS, its migration
caused the surface stickiness of the TPS products. In some cases,
mixed plasticizers or natural fibers have been applied to impede the
retrogradation of starch or reduce the migration of glycerol. The
introduction of fibers into TPS-based materials could reinforce the
polymer matrix as well. Therefore, the objective of the present
research is to study the effect of starch type (i.e. native starch and
phosphate starch), plasticizer type (i.e. glycerol and xylitol with a
weight ratio of glycerol to xylitol of 100:0, 75:25, 50:50, 25:75 and
0:100) and fiber content (i.e. in the range of 1-25 %wt) on properties
of PLA/TPS blend and composite. PLA/TPS blends and composites
were prepared using a twin-screw extruder and then converted into
dumbbell-shaped specimens using an injection molding machine. The
PLA/TPS blends prepared by using phosphate starch showed higher
tensile strength and stiffness than the blends prepared by using native
one. In contrast, the blends from native starch exhibited higher
extensibility and heat distortion temperature (HDT) than those from
the modified starch. Increasing xylitol content resulted in enhanced
tensile strength, stiffness and water resistance, but decreased
extensibility and HDT of the PLA/TPS blend. Tensile properties and
hydrophobicity of the blend could be improved by incorporating
silane treated-jute fibers.
Abstract: The Greater Athens Area (GAA) faces photochemical
and particulate pollution episodes as a result of the combined effects
of local pollutant emissions, regional pollution transport, synoptic
circulation and topographic characteristics. The area has undergone
significant changes since the Athens 2004 Olympic Games because
of large scale infrastructure works that lead to the shift of population
to areas previously characterized as rural, the increase of the traffic
fleet and the operation of highways. However, few recent modelling
studies have been performed due to the lack of an accurate, updated
emission inventory. The photochemical modelling system
MM5/CAMx was applied in order to study the photochemical and
particulate pollution characteristics above the GAA for two distinct
ten-day periods in the summer of 2006 and 2010, where air pollution
episodes occurred. A new updated emission inventory was used
based on official data. Comparison of modeled results with
measurements revealed the importance and accuracy of the new
Athens emission inventory as compared to previous modeling
studies. The model managed to reproduce the local meteorological
conditions, the daily ozone and particulates fluctuations at different
locations across the GAA. Higher ozone levels were found at
suburban and rural areas as well as over the sea at the south of the
basin. Concerning PM10, high concentrations were computed at the
city centre and the southeastern suburbs in agreement with measured
data. Source apportionment analysis showed that different sources
contribute to the ozone levels, the local sources (traffic, port
activities) affecting its formation.
Abstract: On account of the concern of the fossil fuel is
depleting and its negative effects on the environment, interest in
alternative energy sources is increasing day by day. However,
considering the importance of transportation in human life, instead of
oil and its derivatives fueled vehicles with internal combustion
engines, electric vehicles which are sensitive to the environment and
working with electrical energy has begun to develop. In this study,
simulation was carried out for providing energy management and
recovering regenerative braking in fuel cell-battery hybrid electric
vehicle. The main power supply of the vehicle is fuel cell on the other
hand not only instantaneous power is supplied by the battery but also
the energy generated due to regenerative breaking is stored in the
battery. Obtained results of the simulation is analyzed and discussed.
Abstract: Growing human population has placed increased
demands on water supplies and spurred a heightened interest in
desalination infrastructure. Key elements of the economics of
desalination projects are thermal and electrical inputs. With growing
concerns over use of fossil fuels to (indirectly) supply these inputs,
coupling of desalination with nuclear power production represents a
significant opportunity. Individually, nuclear and desalination
technologies have a long history and are relatively mature. For
desalination, Reverse Osmosis (RO) has the lowest energy inputs.
However, the economically driven output quality of the water
produced using RO, which uses only electrical inputs, is lower than the
output water quality from thermal desalination plants. Therefore,
modern desalination projects consider that RO should be coupled with
thermal desalination technologies (MSF, MED, or MED-TVC) with
attendant steam inputs to permit blending to produce various qualities
of water. A large nuclear facility is well positioned to dispatch large
quantities of both electrical and thermal power. This paper considers
the supply of thermal energy to a large desalination facility to examine
heat balance impact on the nuclear steam cycle. The APR1400 nuclear
plant is selected as prototypical from both a capacity and turbine cycle
heat balance perspective to examine steam supply and the impact on
electrical output. Extraction points and quantities of steam are
considered parametrically along with various types of thermal
desalination technologies to form the basis for further evaluations of
economically optimal approaches to the interface of nuclear power
production with desalination projects. In our study, the
thermodynamic evaluation will be executed by DE-TOP, an IAEA
sponsored program. DE-TOP has capabilities to analyze power
generation systems coupled to desalination plants through various
steam extraction positions, taking into consideration the isolation loop
between the nuclear and the thermal desalination facilities (i.e., for
radiological isolation).
Abstract: The present explanatory study concerns with the
relation between Diabetes Mellitus and Food Balance in the Kingdom
of Saudi Arabia during 2005-2010, using published data. Results illustrated that Saudi citizen daily protein consumption
(DPC) during 2005-2007 (g/capita/day) is higher than the average
global consumption level of protein with 15.27%, daily fat
consumption (DFC) with 24.56% and daily energy consumption
(DEC) with 16.93% and increases than recommended level by
International Nutrition Organizations (INO) with 56% for protein,
60.49% for fat and 27.37% for energy. On the other hand, DPC per
capita in Saudi Arabia decreased during the period 2008-2010 from
88.3 to 82.36 gram/ day. Moreover, DFC per capita in Saudi Arabia
decreased during the period 2008-2010 from 3247.90 to 3176.43
Cal/capita/ day, and daily energy consumption (DEC) of Saudi
citizen increases than world consumption with 16.93%, whereas
increases with 27.37% than INO. Despite this, DPC, DFC and DEC
per capita in Saudi Arabia still higher than world mean. On the other
side, results illustrated that the number of diabetic patients in Saudi
Arabia during the same period (2005-2010). The curve of diabetic
patient’s number in Saudi Arabia during 2005-2010 is regular
ascending with increasing level ranged between 7.10% in 2005 and
12.44% in 2010. It is essential to devise Saudi National programs to educate the
public about the relation of food balances and diabetes so it could be
avoided, and provide citizens with healthy dietary balances tables.
Abstract: Financial inclusion has become a crucially important
factor in debates on economic inequality posing challenges to the
financial systems of countries around the world. Nowadays
governments and banks are concerned about creating products that
allow access to wide sectors of the population. The creation of
banking products by the financial sector for people with low incomes
tends to lead to improvements in the quality of life of vulnerable parts
of the population. In countries with notable social and economic
inequalities, financial inclusion is a key aspect for equitable
economic growth. This study is based on the case of Colombia, which is a country
with a strong record of economic growth over the past decade.
Nevertheless, corruption, unemployment, and poverty contribute to
uncertainty regarding the country’s future growth prospects. This study wants to explain the situation of financial exclusion and
financial inclusion with respect to the Colombian case. Financial
inclusion is going to be studied from the perspective of social
innovation.
Abstract: The growing concerns for physical wellbeing and
health have been reflected in the way we choose food in our table.
Nowadays, we are all more informed consumers and choose healthier
foods. On the other hand, stroke, cancer and atherosclerosis may be
somehow minimized by the intake of some bioactive compounds
present in food, the so-called nutraceuticals and functional foods. The
aim of this work was to make a revision of the published studies
about the effects of some bioactive compounds, namely lycopene in
human health, in the prevention of diseases, thus playing the role of a
functional food. Free radical in human body can induce cell damage
and consequently can be responsible for the development of some
cancers and chronic diseases. Lycopene is one of the most powerful
antioxidants known, being the predominant carotenoid in tomato. The
respective chemistry, bioavailability, and its functional role in the
prevention of several diseases will be object of this work. On the
other hand, the inclusion of lycopene in some foods can also be made
by biotechnology and represents a way to recover the wastes in the
tomato industry with nutritional positive effects in health.
Abstract: Students of Higher Education Technical School of
Professional Studies in Novi Sad follow the subject ‘Maintenance of
Electric Power Equipment’ at the Electrotechnical Department. This
paper presents educational plan and program of the subject
Maintenance of Electric Power Equipment. The course deals with the
problems of preventive and investing maintenance of transformer
stations (TS), performing and maintenance of grounding of TS and
pillars, as well as tracing and detection the location of the cables
failure. There is a special elaborated subject concerning the safe work
conditions for the electrician during network maintenance, as well as
the basics of making and keeping technical documentation of the
equipment.
Abstract: Food supply chain is one of the most complex supply
chain networks due to its perishable nature and customer oriented
products, and food safety is the major concern for this industry. IT
system could help to minimize the production and consumption of
unsafe food by controlling and monitoring the entire system.
However, there have been many issues in adoption of IT system in
this industry specifically within SMEs sector. With this regard, this
study presents a novel approach to use IT and tractability systems in
the food supply chain, using application of RFID and central
database.
Abstract: A Mobile Adhoc Network (MANET) is a collection of mobile nodes that communicate with each other with wireless links and without pre-existing communication infrastructure. Routing is an important issue which impacts network performance. As MANETs lack central administration and prior organization, their security concerns are different from those of conventional networks. Wireless links make MANETs susceptible to attacks. This study proposes a new trust mechanism to mitigate wormhole attack in MANETs. Different optimization techniques find available optimal path from source to destination. This study extends trust and reputation to an improved link quality and channel utilization based Adhoc Ondemand Multipath Distance Vector (AOMDV). Differential Evolution (DE) is used for optimization.
Abstract: Temperature effect on the performance of a photovoltaic module is one of the main concerns that face this renewable energy, especially in hot arid region, e.g. United Arab Emirates. Overheating of the PV modules reduces the open circuit voltage and the efficiency of the modules dramatically. In this work, water-cooling is developed to enhance the performance of PV modules. Different scenarios are tested under UAE weather conditions: front, back and double cooling. A spraying system is used for the front cooling whether a direct contact water system is used for the back cooling. The experimental results are compared to non-cooling module and the performance of the PV module is determined for different situations. The experimental results show that the front cooling is more effective than the back cooling and may decrease the temperature of the PV module significantly.
Abstract: This study was undertaken at four different sites
(north polluted, south polluted, south healthy and north healthy) in
Tehran, in order to examine whether there was a relationship between
publicly available air quality data and the public’s perception of air
quality and to suggest some guidelines for reducing air pollution. A
total of 200 people were accidentally filled out the research
questionnaires at mentioned sites and air quality data were obtained
simultaneously from the Air Quality Control Department. Data was
analyzed in Excel and SPSS software’s. Clean air and job security
were of great importance to people comparing to other pleasant
aspect of life. Also air pollution and serious diseases were the most
important of people concerns. Street monitors and news paper
services on air quality were little used by the public as a means of
obtaining information on air pollution. Using public transportation
and avoiding inevitable journeys are the most important ways for
reducing air pollution. The results reveal that the public’s perception
of air quality is not a reliable indicator of the actual levels of air
pollution.
Abstract: As a basic physiology need, threat to sufficient food
production is threat to human survival. Food security has been an
issue that has gained global concern. This paper looks at the food
security in Nigeria by assessing the availability of food and
accessibility of the available food. The paper employed multiple
linear regression technique and graphic trends of growth rates of
relevant variables to show the situation of food security in Nigeria.
Results of the tests revealed that population growth rate was higher
than the growth rate of food availability in Nigeria for the earlier
period of the study. Commercial bank credit to agricultural sector,
foreign exchange utilization for food and the Agricultural Credit
Guarantee Scheme Fund (ACGSF) contributed significantly to food
availability in Nigeria. Food prices grew at a faster rate than the
average income level, making it difficult to access sufficient food. It
implies that prior to the year 2012; there was insufficient food to feed
the Nigerian populace. However, continued credit to the food and
agricultural sector will ensure sustained and sufficient production of
food in Nigeria. Microfinance banks should make sufficient credit
available to smallholder farmer. Government should further control
and subsidize the rising price of food to make it more accessible by
the people.
Abstract: Group decision making with multiple attribute has
attracted intensive concern in the decision analysis area. This paper
assumes that the contributions of all the decision makers (DMs) are not
equal to the decision process based on different knowledge and
experience in group setting. The aim of this paper is to develop a novel
approach to determine weights of DMs in the group decision making
problems. In this paper, the weights of DMs are determined in the
group decision environment via angle cosine and projection method.
First of all, the average decision of all individual decisions is defined
as the ideal decision. After that, we define the weight of each decision
maker (DM) by aggregating the angle cosine and projection between
individual decision and ideal decision with associated direction
indicator μ. By using the weights of DMs, all individual decisions are
aggregated into a collective decision. Further, the preference order of
alternatives is ranked in accordance with the overall row value of
collective decision. Finally, an example in a chemical company is
provided to illustrate the developed approach.
Abstract: Drought is one of the most serious problems posing a
grave threat to cereals production including maize. Maize
improvement in drought-stress tolerance poses a great challenge as
the global need for food and bio-energy increases. Thus, the current
study was planned to explore the variations and determine the
performance of target traits of maize hybrids at grain growth stage
under drought conditions during 2014 under Adana, Mediterranean
climate conditions, Turkey. Maize hybrids (Sancia, Indaco,
71May69, Aaccel, Calgary, 70May82, 72May80) were evaluated
under (irrigated and water stress). Results revealed that, grain yield
and yield traits had a negative effects because of water stress
conditions compared with the normal irrigation. As well as, based on
the result under normal irrigation, the maximum biological yield and
harvest index were recorded. According to the differences among
hybrids were found that, significant differences were observed among
hybrids with respect to yield and yield traits under current research. Based on the results, grain weight had more effect on grain yield
than grain number during grain filling growth stage under water
stress conditions. In this concern, according to low drought
susceptibility index (less grain yield losses), the hybrid (Indaco) was
more stable in grain number and grain weight. Consequently, it may
be concluded that this hybrid would be recommended for use in the
future breeding programs for production of drought tolerant hybrids.
Abstract: One of the fundamental characteristics of Information
and Communication Technology (ICT) has been the ever-changing
nature of continuous release and models of ICTs with its impact on
the academic, social, and psychological benefits of its introduction in
schools. However, there seems to be a growing concern about its
negative impact on students when introduced early in schools for
teaching and learning. This study aims to design a model of child
development factors affecting the early introduction of ICTs in
schools in an attempt to improve the understanding of child
development and introduction of ICTs in schools. The proposed
model is based on a sound theoretical framework. It was designed
following a literature review of child development theories and child
development factors. The child development theoretical framework
that fitted to the best of all child development factors was then chosen
as the basis for the proposed model. This study hence found that the
Jean Piaget cognitive developmental theory is the most adequate
theoretical frameworks for modeling child development factors for
ICT introduction in schools.
Abstract: Damaturu is the capital of Yobe State in northeastern
Nigeria where civic amenities and facilities are not adequate even
after 24 years of its existence. The volatile security and political
situations are most significant causes for the same. The basic facility
for the citizens in terms of drinking water and electricity are not
available. For the drinking water, they have to rely on personal
boreholes or the filtered borehole waters available in packaged
sachets in market. The present study is concerned with environmental
impact of indiscriminate disposal of drinking synthetic polythene
water sachets in Damaturu. The sachet water is popularly called as
“pure water”, but its purity is questionable. Increased production and
consumption of sachet water has led to indiscriminate dumping and
disposal of empty sachets leading to serious environmental threat.
The evidence of this is seen for sachets littering the streets and the
drainages blocked by ‘blocks’ of water sachet waste. Sachet water
gained much popularity in Nigeria because the product is convenient
for use, affordable and economically viable. The present study aims
to find out the solution to this environmental problem. The fieldbased
study has found some significant factors that cause
environmental and socio economic effect due to this. Some
recommendations have been made based on research findings
regarding sustainable waste management, recycling and re-use of the
non-biodegradable products in society.
Abstract: In most existing buildings in hot climate, cooling
loads lead to high primary energy consumption and consequently
high CO2 emissions. These can be substantially decreased with
integrated renewable energy systems. Kuwait is characterized by its
dry hot long summer and short warm winter. Kuwait receives annual
total radiation more than 5280 MJ/m2 with approximately 3347 h of
sunshine. Solar energy systems consist of PV modules and parabolic
trough collectors are considered to satisfy electricity consumption,
domestic water heating, and cooling loads of an existing building.
This paper presents the results of an extensive program of energy
conservation and energy generation using integrated photovoltaic
(PV) modules and Parabolic Trough Collectors (PTC). The program
conducted on an existing institutional building intending to convert it
into a Net-Zero Energy Building (NZEB) or near net Zero Energy
Building (nNZEB). The program consists of two phases; the first
phase is concerned with energy auditing and energy conservation
measures at minimum cost and the second phase considers the
installation of photovoltaic modules and parabolic trough collectors.
The 2-storey building under consideration is the Applied Sciences
Department at the College of Technological Studies, Kuwait. Single
effect lithium bromide water absorption chillers are implemented to
provide air conditioning load to the building. A numerical model is
developed to evaluate the performance of parabolic trough collectors
in Kuwait climate. Transient simulation program (TRNSYS) is
adapted to simulate the performance of different solar system
components. In addition, a numerical model is developed to assess
the environmental impacts of building integrated renewable energy
systems. Results indicate that efficient energy conservation can play
an important role in converting the existing buildings into NZEBs as
it saves a significant portion of annual energy consumption of the
building. The first phase results in an energy conservation of about
28% of the building consumption. In the second phase, the integrated
PV completely covers the lighting and equipment loads of the
building. On the other hand, parabolic trough collectors of optimum
area of 765 m2 can satisfy a significant portion of the cooling load,
i.e about73% of the total building cooling load. The annual avoided
CO2 emission is evaluated at the optimum conditions to assess the
environmental impacts of renewable energy systems. The total annual
avoided CO2 emission is about 680 metric ton/year which confirms
the environmental impacts of these systems in Kuwait.
Abstract: Water resource systems modeling has constantly been
a challenge through history for human beings. As the innovative
methodological development is evolving alongside computer sciences
on one hand, researches are likely to confront more complex and
larger water resources systems due to new challenges regarding
increased water demands, climate change and human interventions,
socio-economic concerns, and environment protection and
sustainability. In this research, an automatic calibration scheme has
been applied on the Gilan’s large-scale water resource model using
mathematical programming. The water resource model’s calibration
is developed in order to attune unknown water return flows from
demand sites in the complex Sefidroud irrigation network and other
related areas. The calibration procedure is validated by comparing
several gauged river outflows from the system in the past with model
results. The calibration results are pleasantly reasonable presenting a
rational insight of the system. Subsequently, the unknown optimized
parameters were used in a basin-scale linear optimization model with
the ability to evaluate the system’s performance against a reduced
inflow scenario in future. Results showed an acceptable match
between predicted and observed outflows from the system at selected
hydrometric stations. Moreover, an efficient operating policy was
determined for Sefidroud dam leading to a minimum water shortage
in the reduced inflow scenario.