Abstract: The purpose of this study is to analyze and to give empirical proof about the effect of fair value implementation on financial asset against information asymmetry in Indonesia’s banking sector. This research tested the effect of fair value implementation on financial asset based on Statement of Financial Accounting Standard (PSAK) No. 55 and the fair value reliability measurement based on PSAK No. 60 against level of information asymmetry. The scope of research is Indonesia’s banking sector. The test’s result shows that the use of fair value based on PSAK No. 55 is significantly associated with information asymmetry. This positive relation is higher than the amortized cost implementation on financial asset. In addition, the fair value hierarchy based on PSAK No. 60 is significantly associated with information asymmetry. This research proves that the more reliable measurement of fair value on financial asset, the more observable fair value measurement and reduces level of information asymmetry.
Abstract: For briquetting of metal chips are used hydraulic and
mechanical presses. The density of the briquettes in this case is about
60% - 70 % on the density of solid metal. In this work are presented
the results of experimental studies for briquetting of metal chips, by
using a new technology for impact briquetting. The used chips are by
Armco iron, steel, cast iron, copper, aluminum and brass. It has been
found that: (i) in a controlled impact the density of the briquettes can
be increases up to 30%; (ii) at the same specific impact energy Es
(J/sm3) the density of the briquettes increases with increasing of the
impact velocity; (iii), realization of the repeated impact leads to
decrease of chips density, which can be explained by distribution of
elastic waves in the briquette.
Abstract: Application of nanoscience in biomedical field has come across as a new era. This study involves the synthesis of nano drug carrier with antibiotic loading. Based on the founding that polydopamine (PDA) nanoparticles could be formed via self-polymerization of dopamine at alkaline pH, one-step synthesis of rifampicin coupled polydopamine (PDA-R) nanoparticles was achieved by adding rifampicin into the dopamine solution. The successful yield of PDA nanoparticles with or without the presence of rifampicin during the polymerization process was characterized by scanning electron microscopy, Fourier transform infrared spectroscopy, and Raman spectroscopy. Drug loading was monitored by UV-vis spectroscopy and the loading efficiency of rifampicin was calculated to be 76%. Such highly capacious nano-reservoir was found very stable with little drug leakage at pH 3.
Abstract: Sodium borosilicate glasses doped with different
content of NdF3 mol % have been prepared by rapid quenching
method. Ultrasonic velocities (both longitudinal and shear)
measurements have been carried out at room temperature and at
ultrasonic frequency of 4 MHz. Elastic moduli, Debye temperature,
softening temperature and Poisson's ratio have been obtained as a
function of NdF3 modifier content. Results showed that the elastic
moduli, Debye temperature, softening temperature and Poisson's ratio
have very slight change with the change of NdF3 mol % content.
Based on FTIR spectroscopy and theoretical (Bond compression)
model, quantitative analysis has been carried out in order to obtain
more information about the structure of these glasses. The study
indicated that the structure of these glasses is mainly composed of
SiO4 units with four bridging oxygens (Q4), and with three bridging
and one nonbridging oxygens (Q3).
Abstract: This study examined the digital preservation in
Nigeria university libraries. A comparison between the university of
Nigeria Nsukka (UNN) and Ahmadu Bello University Zaria (ABU,
Zaria). The study utilized primary source of data obtained from two
selected institution librarians. Finding revealed varying results in
terms of skills acquired by librarians before and after digitization of
the two institutions. The study reports that journals publication, text
book, CD-ROMS, conference papers and proceedings, theses,
dissertations and seminar papers are among the information resources
available for digitization. The study further documents that copyright
issue, power failure, and unavailability of needed materials are
among the challenges facing the digitization of library of the
institution. On the basis of the finding, the study concluded that
digitization of library enhances efficiency in organization and
retrieval of information services. The study therefore recommended
that software should be upgraded with backup, training of the
librarians on digital process, installation of antivirus and
enhancement of technical collaboration between the library and MIS.
Abstract: We investigate the performance of an integrated cascade (IC) refrigeration system which uses environment friendly zeotropic mixtures. Computational calculation has been carried out by varying pressure level at the evaporator and the condenser of the system. Effects of mass flow rate of the refrigerant on the coefficient of performance (COP) are presented. We show that the integrated cascade system produces ultra-low temperatures in the evaporator by using environment friendly zeotropic mixture.
Abstract: 10 clinically healthy hemal nodes were collected from male bulls aged 2-3 years. Light microscopy revealed a capsule of connective tissue consisted mainly of collagen fiber surrounding hemal node, numerous erythrocytes were found in wide subcapsular sinus under the capsule. The parenchyma of the hemal node was divided into cortex and medulla. Diffused lymphocytes, and lymphoid follicles, having germinal centers were the main components of the cortex, while in the medulla there was wide medullary sinus, diffused lymphocytes and few lymphoid nodules. The area occupied with lymph nodules was larger than that occupied with non-nodular structure of lymphoid cords and blood sinusoids. Electron microscopy revealed the cellular components of hemal node including elements of circulating erythrocytes intermingled with lymphocytes, plasma cells, mast cells, reticular cells, macrophages, megakaryocytes and endothelial cells lining the blood sinuses. The lymphocytes were somewhat triangular in shape with cytoplasmic processes extending between adjacent erythrocytes. Nuclei were triangular to oval in shape, lightly stained with clear nuclear membrane indentation and clear nucleoli. The reticular cells were elongated in shape with cytoplasmic processes extending between adjacent lymphocytes, rough endoplasmic reticulum, ribosomes and few lysosomes were seen in their cytoplasm. Nucleus was elongated in shape with less condensed chromatin. Plasma cells were oval to irregular in shape with numerous dilated rough endoplasmic reticulum containing electron lucent material occupying the whole cytoplasm and few mitochondria were found. Nuclei were centrally located and oval in shape with heterochromatin emarginated and often clumped near the nuclear membrane. Occasionally megakaryocytes and mast cells were seen among lymphocytes. Megakaryocytes had multilobulated nucleus and free ribosomes often appearing as small aggregates in their cytoplasm, while mast cell had their characteristic electron dense granule in the cytoplasm, few electron lucent granules were found also, we conclude that, the main function of the hemal node of cattle is proliferation of lymphocytes. No role for plasma cell in erythrophagocytosis could be suggested.
Abstract: Copreneurship is a term used to describe the business
pattern of operations run by married couples who share commitment,
goals, and responsibilities in handling a business. Research conducted
overseas showed that copreneurship business activities grew quickly
and played a role in elevating families’ and nations’ socio-economic
standards. In Malaysia, copreneurship has long been cultivated by
spouses. Thus, this study aimed to explore the factors that motivate
married partners to start a copreneurship business, and who is the
dominant partner in the management of this business. The study
participants are four entrepreneurial couples who are SME business
operators selected through purposive sampling. In-depth interviews
and direct observation were used as methods of measurement for
triangulation of qualitative data in this study. The findings of the
interviews were administered using NVivo 8.0 software. The result
shows that freedom is a key factor that drives entrepreneurs to set up
copreneurship businesses, and that the husband dominates the
management aspects of the business. The study gives an overview of
the parties involved in entrepreneurship to provide understanding of
the copreneurship concept as it is practiced. This study provides
academic value by creating understanding of the importance of a
harmonious family institution specifically for forming entrepreneurs
in the familial environment in Malaysia.
Abstract: The purpose of this paper is to show how state plays a
regulatory role in the relations of distribution by analyzing tax and
expenditure in Turkey. This paper has two main arguments. First,
state intervenes in economic and social life via budget policies and
steers the relations of distribution within the scope of the
reproduction of the capital accumulation and legitimacy. Secondly, a
great amount of public expenditure benefits capital owners while
state gains its tax income mainly from low and middle income
groups.
Abstract: Flue gas desulfurization gypsum (FGD) is a waste
material arouse from coal power plants. Hydroxyapatite (HAP) is a
biomaterial with porous structure. In this study, FGD gypsum which
retrieved from coal power plant in Turkey was characterized and
HAP particles which can be used as an adsorbent in wastewater
treatment application were synthesized from the FGD gypsum. The
raw materials are characterized by using X Ray Diffraction (XRD)
and Fourier transform infrared spectroscopy (FT-IR) techniques and
produced HAP are characterized by using XRD. As a result, HAP
particles were synthesized at the molar ratio of 5:10, 5:15, 5:20, 5:24,
at room temperature, in alkaline medium (pH=11) and in 1 hour-reaction
time. Among these conditions, 5:20 had the best result.
Abstract: The combination of the properties of graphene oxide
(OG) and PVDF homopolymer makes their combined composite
materials as multifunctional systems with great potential. Knowledge
of the molecular structure is essential for better use. In this work, the
degradation of PVDF polymer exposed to gamma irradiation in
oxygen atmosphere in high dose rate has been studied and compared
to degradation of PVDF/OG composites. The samples were irradiated
with a Co-60 source at constant dose rate, with doses ranging from
100 kGy to 1,000 kGy. In FTIR data shown that the formation of
oxidation products was at the both samples with formation of
carbonyl and hydroxyl groups amongst the most prevalent products
in the pure PVDF samples. In the other hand, the composites samples
exhibit less presence of degradation products with predominant
formation of carbonyl groups, these results also seen in the UV-Vis
analysis. The results show that the samples of composites may have
greater resistance to the irradiation process, since they have less
degradation products than pure PVDF samples seen by spectroscopic
techniques.
Abstract: Sisal leaves were subjected to enzymatic retting
method to extract the sisal fibre. A portion of the fibre was pretreated
with alkali (NaOH), and further treated with benzoyl chloride
and silane treatment reagents. Both the treated and untreated Sisal
fibre composites were used to fabricate the composite by hand lay-up
technique using unsaturated polyester resin. Tensile, flexural, water
absorption, density, thickness swelling and chemical resistant tests
were conducted and evaluated on the composites. Results obtained
for all the parameters showed an increase in the treated fibre
compared to untreated fibre. FT-IR spectra results ascertained the
inclusion of benzoyl and silane groups on the fibre surface. Scanning
electron microscopy (SEM) result obtained showed variation in the
morphology of the treated and untreated fibre. Chemical modification
was found to improve adhesion of the fibre to the matrix, as well as
physico-mechanical properties of the composites.
Abstract: Strategic investment decisions are characterized by
high innovation potential and long-term effects on the
competitiveness of enterprises. Due to the uncertainty and risks
involved in this complex decision making process, the need arises for
well-structured support activities. A method that considers cost and
the long-term added value is the cost-benefit effectiveness estimation.
One of those methods is the “profitability estimation focused on
benefits – PEFB”-method developed at the Institute of Management
Cybernetics at RWTH Aachen University. The method copes with
the challenges associated with strategic investment decisions by
integrating long-term non-monetary aspects whilst also mapping the
chronological sequence of an investment within the organization’s
target system. Thus, this method is characterized as a holistic
approach for the evaluation of costs and benefits of an investment.
This participation-oriented method was applied to business
environments in many workshops. The results of the workshops are a
library of more than 96 cost aspects, as well as 122 benefit aspects.
These aspects are preprocessed and comparatively analyzed with
regards to their alignment to a series of risk levels. For the first time,
an accumulation and a distribution of cost and benefit aspects
regarding their impact and probability of occurrence are given. The
results give evidence that the PEFB-method combines precise
measures of financial accounting with the incorporation of benefits.
Finally, the results constitute the basics for using information
technology and data science for decision support when applying
within the PEFB-method.
Abstract: The study was meant to identify the impediments to
female sports management and participation in the selected colleges.
Seven colleges of education in the south west parts of the country
were selected for the study. A total of one hundred and five subjects
were sampled to supply data. Only one hundred adequately
completed and returned, copies of the questionnaire were used for
data analysis. The collected data were analysed descriptively. The
result of the study showed that inadequate fund, personnel, facilities
equipment, supplies, management of sports, supervision and coaching
were some of the impediments to female sports management and
participation. Athletes were not encouraged to participate. Based on
the findings, it was recommended that the government should come
to the aid of the colleges by providing fund and other needs that will
make sports attractive for enhanced participation.
Abstract: The layered structure LiNi1/3Co1/3Mn1/3-xAlxO2 (x = 0 ~
0.04) series cathode materials were synthesized by a carbonate
co-precipitation method, followed by a high temperature calcination
process. The influence of Al substitution on the microstructure and
electrochemical performances of the prepared materials was
investigated by X-Ray diffraction (XRD), scanning electron
microscopy (SEM), and galvanostatic charge/discharge test. The
results show that the LiNi1/3Co1/3Mn1/3-xAlxO2 has a well-ordered
hexagonal α-NaFeO2 structure. Although the discharge capacity of
Al-doped samples decreases as x increases,
LiNi1/3Co1/3Mn1/3-0.02Al0.02O2 exhibits superior capacity retention at
high voltage (4.6 V). Therefore, LiNi1/3Co1/3Mn1/3-0.02Al0.02O2 is a
promising material for “green” vehicles.
Abstract: The combination of multi–walled carbon nanotubes
(MWCNTs) with polymers offers an attractive route to reinforce the
macromolecular compounds as well as the introduction of new
properties based on morphological modifications or electronic
interactions between the two constituents. As they are only a few
nanometers in dimension, it offers ultra-large interfacial area per
volume between the nano-element and polymer matrix. Nevertheless,
the use of MWCNTs as a rough material in different applications has
been largely limited by their poor processability, insolubility, and
infusibility. Studies concerning the nanofiller reinforced polymer
composites are justified in an attempt to overcome these limitations.
This work presents one preliminary study of MWCNTs dispersion
into the PVDF homopolymer. For preparation, the composite
components were diluted in n,n-dimethylacetamide (DMAc) with
mechanical agitation assistance. After complete dilution, followed by
slow evaporation of the solvent at 60°C, the samples were dried.
Films of about 80 μm were obtained. FTIR and UV-Vis
spectroscopic techniques were used to characterize the
nanocomposites. The appearance of absorption bands in the FTIR
spectra of nanofilled samples, when compared to the spectrum of
pristine PVDF samples, are discussed and compared with the UV-Vis
measurements.
Abstract: Nowadays, food safety is a great public concern;
therefore, robust and effective techniques are required for detecting
the safety situation of goods. Hyperspectral Imaging (HSI) is an
attractive material for researchers to inspect food quality and safety
estimation such as meat quality assessment, automated poultry
carcass inspection, quality evaluation of fish, bruise detection of
apples, quality analysis and grading of citrus fruits, bruise detection
of strawberry, visualization of sugar distribution of melons,
measuring ripening of tomatoes, defect detection of pickling
cucumber, and classification of wheat kernels. HSI can be used to
concurrently collect large amounts of spatial and spectral data on the
objects being observed. This technique yields with exceptional
detection skills, which otherwise cannot be achieved with either
imaging or spectroscopy alone. This paper presents a nonlinear
technique based on kernel Fukunaga-Koontz transform (KFKT) for
detection of fat content in ground meat using HSI. The KFKT which
is the nonlinear version of FKT is one of the most effective
techniques for solving problems involving two-pattern nature. The
conventional FKT method has been improved with kernel machines
for increasing the nonlinear discrimination ability and capturing
higher order of statistics of data. The proposed approach in this paper
aims to segment the fat content of the ground meat by regarding the
fat as target class which is tried to be separated from the remaining
classes (as clutter). We have applied the KFKT on visible and nearinfrared
(VNIR) hyperspectral images of ground meat to determine
fat percentage. The experimental studies indicate that the proposed
technique produces high detection performance for fat ratio in ground
meat.
Abstract: Green chemistry for plant extraction of active principles is the main interest of many researchers concerned with climate change. While classical organic solvents are detrimental to our environment, greener alternatives to ionic liquids are very promising for sustainable organic chemistry. This study focused on the determination of functional groups observed in the main constituents from the ionic liquid extracts of Coleus aromaticus Benth leaves using FT-IR Spectroscopy. Moreover, this research aimed to determine the best ionic liquid that can separate functionalized plant constituents from the leaves Coleus aromaticus Benth using Fourier Transform Infrared Spectroscopy. Coleus aromaticus Benth leaf extract in different ionic liquids, elucidated pharmacologically important functional groups present in major constituents of the plant, namely, rosmarinic acid, caffeic acid and chlorogenic acid. In connection to distinctive appearance of functional groups in the spectrum and highest % transmittance, potassium chloride-glycerol is the best ionic liquid for green extraction.
Abstract: In this paper, autonomous performance of a small
manufactured unmanned helicopter is tried to be increased. For this
purpose, a small unmanned helicopter is manufactured in Erciyes
University, Faculty of Aeronautics and Astronautics. It is called as
ZANKA-Heli-I. For performance maximization, autopilot parameters
are determined via minimizing a cost function consisting of flight
performance parameters such as settling time, rise time, overshoot
during trajectory tracking. For this purpose, a stochastic optimization
method named as simultaneous perturbation stochastic approximation
is benefited. Using this approach, considerable autonomous
performance increase (around %23) is obtained.
Abstract: This paper investigates the application of metallic
coatings on high fiber volume fraction carbon/epoxy polymer matrix
composites. For the grip of the metallic layer, a method of modifying
the surface of the composite by introducing a mixture of copper and
steel powder (filler powders) which can reduce the impact of thermal
spray particles. The powder was introduced to the surface at the time
of the forming. Arc spray was used to project the zinc coating layer.
The substrate was grit blasted to avoid poor adherence. The porosity, microstructure, and morphology of layers are
characterized by optical microscopy, SEM and image analysis. The
samples were studied also in terms of hardness and erosion resistance.
This investigation did not reveal any visible evidence damage to the
substrates. The hardness of zinc layer was about 25.94 MPa and the
porosity was around (∼6.70%). The erosion test showed that the zinc
coating improves the resistance to erosion. Based on the results
obtained, we can conclude that thermal spraying allows the production
of protective coating on PMC. Zinc coating has been identified as a
compatible material with the substrate. The filler powders layer
protects the substrate from the impact of hot particles and allows
avoiding the rupture of brittle carbon fibers.