bluuebunny/crossref_metadata_2025 huggingface dataset:
DETERMINANTS OF ACCOUNTING CREATIVITY: EMPIRICAL ANALYSIS ON ROMANIAN SMEs IN CONSTRUCTION INDUSTRY
Authors: Pordea Daniela , Mates Dorel
Published: October 2020

Most research on accounting creativity in our country have approached the companies that had securities admitted on trading in the capital market. But the phenomenon may occur at the level of SME which are not listed on the stock exchange as well. This motivated us to consider this type of entities for our analysis. We focused on the construction industry as it is the base of the economy development and the accounting principles for this sector are very complex. The data was requested directly from entities and manually processed. Using two different models of multiple linear regression analysis, we have estimated the level of discretionary accruals. By comparing the results, we highlighted that for our sample the first model was more relevant. We then tested the influence that entity size, indebtedness ratio, and financial difficulties exert on accounting creativity. The results of our study did not determine a relevant impact of these determinants. We conclude that further research is needed to analyse in a qualitative approach the managers' motivations for creative accounting techniques.
THE RELATIONSHIP BETWEEN AIMS, METHODS AND THEIR FINANCIAL ASPECTS IN THE CASE OF SOCIAL INNOVATIONS IN THE FIELD OF DISTRICT HEATING
Authors: Süveges Gábor Béla
Published: October 2020

In the field of district heating the process of social innovation has been initiated for the betterment of environmental conditionsand contributes to the improvement of the quality of life at the given locations and to the general well-being of the local community. The aim of this study is to present a good practice of social innovation. The technological development and the implementation of professional innovations at the Miskolc District Heating Ltd. established an operational environment of district heat production that, via the model of optimal heat source mix, can serve as an example for the planning of heat-source portfolios at the Hungarian district heating systems. The study shows how it contributes to the accomplishment of the European and Hungarian energy strategy. It also focuses on the use of eco-label and good examples of using renewable energy sources in district heating. The results of the study are applied to prepare a detailed map of the element of social innovation networks in the field of district heating and to determine the indicator groups with a special focus on its financing and economy.
SOCIAL ACCOUNTING - SOURCE OF RELEVANT INFORMATION IN ASSESSING THE SOCIAL RESPONSIBILITY OF THE ORGANIZATION
Authors: Paunescu Carmen-Florentina
Published: October 2020

At present, accounting efforts have been extended to assessing the state of society and social programs, not for the satisfaction of any individual or group, but for the application of evaluation procedures in the allocation of resources to a better social welfare. In this paper we try to find the answer to the following questions: Is the accounting information relevant to the social responsibility assessment of the organization? What are the tools for measuring the degree of social responsibility achievement and what are the sources of information on which they are based? What are the characteristics and benefits of knowing and applying social accounting?
The product provided by accounting is the information and, like any other product, in order to be accepted by customers, it must meet certain qualitative criteria, certain standards to satisfy the needs of the beneficiaries. Social objectives are less common in organizations' strategies, but with a rapid growth trend over the last decade, especially for large and medium-sized organizations, with these objectives referring to: pollution control, cooperation with authorities, waging and working conditions of employees, customer satisfaction through the quality, durability, flexibility and price of the products and services offered, making suppliers permanent in return for offering quality products at affordable prices and upon the agreed deadlines.
INVOLVEMENT OF ACCOUNTING PROFESSION IN QUALITY OF NON-FINANCIAL REPORTING
Authors: Milu Nicoleta-Daniela
Published: October 2020

This paper presents issues related to non-financial reporting, focusing on sustainability reports. In recent years, corporate social responsibility (CSR) has been asserted as a new form of business governance, CSR being recognized in a global context. Companies have a significant impact on social development in the areas where they operate. Therefore, these companies have a responsibility that extends beyond a simple algorithm that refers to profit. There are a multitude of companies that are profitable in financial terms but have activities that harm their own employees and the community. There are major differences in CSR approach; these differences appear in the literature, where authors perceive differently the responsibilities of a company towards society, but also the way EU member countries implement the Directive 2014/95/EU of the European Parliament and the Council in the national legislation. CSR reporting shows how companies choose to behave in relationships with suppliers, employees, customers, investments, the environment, the company, and people who influence their financial results. Non-financial reporting is related to corporate social responsibility policy, but also to management of the risk and business strategy. By reporting CSR, investors, customers, employees and the company can make a pertinent comparison between companies performance. Approximately half of the EU countries have chosen to include the provisions of the Directive in the accounting legislation and the other countries have chosen to include provisions in other categories of legislation, which shows that not all EU countries attach great importance to the accounting profession in terms of reporting responsibility kind. Most EU countries choose to submit CSR information in a management report or a separate non-financial report, but there are a few countries that choose to report CSR activities in the annual report.
FACTORS INFLUENCING THE QUALITY OF FINANCIAL AUDIT
Authors: Hategan Camelia-Daniela
Published: October 2020

Investors’ decisions are based on financial and non-financial information. To be useful, the information provided by the financial reports must be accurate, which is also ensured by the opinion expressed by the auditors. The purpose of the paper is to show the importance of the quality of audit services both for investors and for professional accountants and auditors. Audit quality factors can be structured according to several criteria and were represented by the size of the auditor, rotation, duration of the contract, types of services provided. In order to support this hypothesis, the correlation between the variables was tested on the basis of a sample of seven companies listed at Bucharest Stock Exchange in the energy field and utilities included in index BET, for period 2013 - 2018. The data was collected from the annual financial statements and reports issued by financial auditors. The results show that there is a correlation between variables, but of different intensities depending on the indicators chosen. Increasing the quality of financial reporting and the quality of audit leads to increased investor confidence in professional accountants.
THE INFORMATION CONTENT OF AUDIT OPINION FOR USERS OF FINANCIAL STATEMENTS
Authors: Crucean Andreea Claudia
Published: October 2020

In a market economy with frequent changes, audit is an area that can provide some stability at the economic and social lever, even if the economic and financial crises have questioned the audit work and led to a decrease in the trust of the intended users in the auditors work, leading to a distortion of the primary purpose of the financial audit. The article presents the relevant aspects of the evolution of audit reporting, especially on the underlying issues that expressing qualified opinions or disclaimer of opinion. The content of paper includes a review literature, national and international, and a case study that identified and analyzed the qualified opinions expressed in the auditor’s independent reports, after analysis the financial statements of companies listed on the Bucharest Stock Exchange for the period 2015, 2016 and 2017. The entities were grouped on 9 sectors of activity and researched for each industry if the auditors expressed an unqualified opinion or a modified opinion and if the auditor is part of a Big4 company or belongs to another auditor category. The reasons behind the modified opinions were analyzed and grouped according to the frequency of their appearance in the audit reports. The most important conclusion of the case study was that in all cases, the reasons that led to express modified opinions, was detailed in the auditor’s report, this being considered as a reference guide for the future auditor’s missions, as well as, a recommendation for improving the highlighted aspects.
THE ANALYSIS OF THE CONTRACTS AWARDED ON THE BASIS OF A SINGLE TENDER IN THE PUBLIC PROCUREMENT IN ROMANIA
Authors: Preda Ionel
Published: October 2020

The analysis of the contracts awarded on the basis of a single tender in public procurement is necessary to be performed for studying the degree of openness of a market and for identifying a number of deficiencies such as reduced competition, high level of bureaucracy, reduced stimulation of the small and medium entreprises participation at the procurement procedures or non-splitting into lots the object of the procurement. The article describes the existing specialised literature, the advantages and disadvantages of receiving only one tender situation in Romania and European Union during the period 2015 – 2017, in correlation with the statistics regarding the weight of conracts awarded to small and medium entreprises and the weight of procurement procedures divided into lots. Also, the article longer poses a number of issues concerning the approach of contracts contracts based on only one offer as an indication of fraud or corruption or the conclusion of anticompetitive agreements.
TOURIST QUALITY OF SPAIN BEACHES UNDER THE PERSPECTIVE OF SUSTAINABILITY
Authors: Revilla Mercedes Raquel García , Moure Olga Martínez , Bac Dorin Paul
Published: October 2020

An exploration of the Autonomous Communities of Spain with the highest number of beaches with Q of quality is studied in this work. The purpose of this paper is to analyzed the Autonomous Community with the more Q of Quality and study the differences between the tourism expenditure in this region. The Q of quality is a certificate granted by the Institute for Spanish Tourism Quality that guarantees high quality in certain sectors. This study finds that Andalusia is the main autonomous community with the highest number of beaches with quality Q. In addition to this, a comparison between the average expenditure of residents in Spain and foreigners who take leisure trips is analyzed in this study. However, when comparing the average expenses of people who do tourism in Andalusia to the average cost throughout the entirety of Spain during their vacations and holidays, it was determined that they are not significantly different. Even so, a significant difference between the average expenditure of residents and tourists in Spain is determined. In future research, this study will be extended to the other Autonomous Communities of Spain to find differences among them.
GLOBAL DEVELOPMENT, TRADE, HUMAN CAPITAL, AND BUSINESS CYCLES
Authors: Zhang Wei-Bin
Published: October 2020

This paper generalizes the multi-country growth model with capital accumulation, human capital accumulation, economic structure and international trade by Zhang (2014) by making all the time-independent parameters in Zhang’s model as time-dependent parameters. Each national economy consists of one tradable, one non-tradable and one education sector. National economies are different in propensities to save, to obtain education and to consume, and in learning abilities. The model integrates the Solow growth model, the Uzawa two-sector growth model, the Uzawa-Lucas two-sector growth model, and the Oniki–Uzawa trade model within a comprehensive framework. Human capital accumulation is through education in the Uzawa-Lucas model, Arrow’s learning by producing, and Zhang’s learning by consuming (creative learning). The behavior of the household is described with an alternative approach to household behavior. We simulated the model to demonstrate existence of equilibrium points, motion of the dynamic system, and oscillations due to different exogenous shocks.
BİR TÜRK MASALI KARGA PERİ VE MİNYATÜR TASARIM ÖRNEĞİ
Authors: BAYRAK KAYA Elif
Published: October 2020

İnsanoğlunun varlığı kadar eskiye dayanan ve hayal gücünün birer ürünü olan masallar, geçmişten bugüne günlük hayatta ve edebiyatta hem bir eğlence aracı hem de bir edebi tür olarak kendine yer bulmuştur. Bu masalların çoğu unutulup giderken, bir kısmı belleklerde taşınan kültürel miras olarak günümüze kadar ulaşmış, sınırlı sayıdaki masalar ise kaleme alınabilmiştir.Türk masalları ise hayal denizinin yanı sıra, Anadolu insanının günlük yaşamından nasibini almış, dilden dile dolaşarak yüzyıllarca varlığını devam ettirerek kültürümüzün temel ögeleri arasında yer almıştır. Somut olmayan kültürel mirasın başında gelen masallar, içerik olarak geçmişle geleceği buluşturması ve geçmiş nesiller hakkında bilgiler içermesi açısından oldukça önemlidir. Eğlence aracı olmanın ötesinde masallar, bize sunduğu bilgiler ile unuttuğumuz değerleri hatırlatırken kültürel bir değer olarak da bireysel ve toplumsal yaşantımızda hayat bulurlar. Sanat da bu değerlerin hayat bulmasında etkili olan ve yön veren temel faktörlerdendir. Bu çalışmada Türk masalları üzerine alan araştırması, tasarım ve analiz yöntemleri kullanılmıştır. Araştırmanın evrenini Türk masalları oluştururken, örneklem olarak Karga Peri adlı masal incelenmiş ve minyatür kompozisyon biçiminde tasarlanarak yorumu oluşturulmuştur. Çalışmadaki başlıca amaç; Karga Peri masalının etkileyici konu ve kahramanlarını, görsel sanatlar aracılığıyla, daha geniş kitlelere ulaştırmak ve kendi kültürümüze ait olan bir masalı yeni nesillere aktarabilmektir.
SANATÇI ENGİN GÜNEY’İN RESİMLERİNDE KULLANDIĞI METAFORLAR VE ANLAMLARI ÜZERİNE BİR İNCELENME
Authors: ÇAY Ruhi , KATIRACI Meltem
Published: October 2020

Değişen dünya düzeni, teknolojik gelişmeler, yeni medyatik ortamlar, yeni tekno-kültür ve tekno-konformist yapıların oluşması sanatın içeriğini değiştirmiştir. Zaman ve mekan ile bağlantılı olarak sanat anlayışındaki değişkenliklerin, sosyokültürel süreçlerle paralellik gösterebileceğini ifade eden sanatçı Engin Güney, yeni medya teknolojilerinin gelişimi ve tekno-kültürel değişimlerin, sanatın içerik ve ifade ediliş biçimini etkilediğini nitelendirmiştir. Karışık teknikte eserler üreten Güney, toplumdaki kültürel değişimi, kimlik bunalımını, sanal ortamların insanları sürüklemiş olduğu psikolojik durumu eserlerinde incelemiştir. Bu bağlamda araştırmada, Güney tarafından ‘‘çıkmazlara doğru, dijitalizasyon’’ serileriyle oluşturulmuş eserlerdeki metaforların belirlenmesi ve metaforların hangi düşünceyle kullanıldıklarının ortaya çıkarılması amaçlanmıştır. Ayrıca Güney’in eserlerinde saptanan metaforlar ve anlamlarının farklı sanatçıların eserlerindeki benzer metaforlar ile karşılaştırılarak nitelendirilmesi hedeflenmiştir. Araştırmada, nitel araştırma desenlerinden durum çalışmaları deseni kullanılmıştır. Araştırmanın verileri, yarı yapılandırılmış sorulardan elde edilerek betimsel analiz ile yorumlanmıştır. Araştırma sonucunda Güney’in, teknolojik gelişmeye bağlı olarak toplumun kültürel değişimindeki psikolojik yapısı, manevi değerlerin azalması, sanal ortamlara olan bağlılığın artması gibi durumları ‘‘karınca, insan, labirent, 1-0’’ metaforları aracılığıyla ifade ettiği belirlenmiştir. Metaforlar farklı anlamlar taşırken hepsinin ortak özelliği birey ve toplumu esas almasıyla ön plana çıkmıştır. Bu noktada sanatçı, yaptığı çalışmalarda günümüzün toplumsal problemleri üzerine yoğunlaşarak sanatçı ve toplum arasındaki bağın önemine vurgu yapmıştır.
Financial Performance of Welspun Corp. Ltd. in India
Authors: Thangaraj N. , Mekala M.
Published: October 2020

Strategic financial analysis is a powerful, value-creating framework that helps this organisation assess strategy, analyze the performance, and value a business. Analyze financial statements to assess the effective management of key success factors and business risks. The Indian steel industries have created a fastest growing on robust fundamentals over the past few years. The study is descriptive and analytical in nature The business is obtaining all essential ingredients needed for dynamic growth. This paper deals with financial analysis of selected Welspun Corp Ltd steel industry in India. The result shows that the performance of Welspun Corp Ltd was better as compare to financial performance. Even in basic Sales, Expenses and profit of Welspun Corp. Ltd. performed well.
Robotic surgery – digital technology that saves lives
Authors:   Institute of Design and Technological Informatics of the Russian Academy of Sciences, Sheptunov S.A. , Vasiliev A.O. ,   Moscow State University of Medicine and Dentistry named after A.I. Evdokimova, Kolontarev K.B. ,   Moscow State University of Medicine and Dentistry named after A.I. Evdokimova, Nakhushev R.S. ,   Institute of Design and Technological Informatics of the Russian Academy of Sciences, Pushkar D.Yu. ,   Moscow State University of Medicine and Dentistry named after A.I. Evdokimova
Published: October 2020

Background. The article is dedicated to the study of native and international robotic surgery develop¬ment as a revolutionary treatment technology. The article reveals the essence and advantages of surgical treatment using robots. The data provided indicate insufficient growth of the world market for robotic surgery, segmentation by country (in favor of highly developed countries) and monopolization. Materials and methods. The article is structured in theses with infographics, giving a complete picture of the main aspects. Results and discussion. The data analysis helped to identify the main trends and problems of ro¬botic technologies market in surgery. The key issue is the difference between the number of operations that can be possibly performed in robotic surgical technologies and their actual number. Based on the results of the analysis, there were formed promising directions and tasks for the development of robotic surgery and possible approaches to their implementation. In this study there were discussed the possibilities of training doctors and the prospects of the Russian robotic-assisting complex, as well as the paradoxical situation in the world of robotic surgery. The paradox is that despite the low level of market development, growing number of research works in the field of robotic-assisted surgery, its proven therapeutic efficacy and the high demand from behalf of the population and the surgical community, still there are problems that cannot be solved for the next 5 - 10 years. With a focus on the abdominal area, these problems are: high expenses; limited functionality of the robot; the lack of qualified doctors, training problems; unprofitable implementation of robotic surgery for clinics (in the business aspect). The development and implementa¬tion of robotic surgical techniques and technologies in Russia can significantly increase the availability and quality of medical care, and greatly advance the implementation of some projects in healthcare. At the same time, Moscow can initiate the development of robotic surgery in the country and in the world. Conclusion. It is important to fit the new surgical robots into the healthcare system, especially in terms of costs, and perform a large number of surgeries to increase payback. This requires the development and launch of the federal program “Robot surgery”.
Arte e saúde: a parceria entre o Centro de Atenção Psicossocial Jaçanã-Tremembé e o Programa Educativo para Públicos Especiais da Pinacoteca de São Paulo
Authors: Aidar Gabriela , Barcelli Luísa Rodrigues , Oliveira Margarete de , Castro Mariana Carvalho Groetares de
Published: October 2020

Este artigo apresenta a parceria entre o Centro de Atenção Psicossocial (Caps) Jaçanã-Tremembé e o Programa Educativo para Públicos Especiais (Pepe), do Núcleo de Ação Educativa da Pinacoteca de São Paulo, estabelecida no início de 2016 com o objetivo de aproximar um grupo de jovens que fazem acompanhamento no serviço de saúde do acervo da Pinacoteca, e de suas potencialidades educativas, ampliando seu repertório social e cultural, estimulando a autonomia do grupo.
A genética no Brasil entre 1934 e 1956: um estudo de caso histórico para o ensino de natureza da ciência
Authors: Gomes Fausto de Oliveira , Silva Gabriel de Moura
Published: October 2020

Neste trabalho, discutimos o início da pesquisa em genética no Brasil no Departamento de Biologia Geral do Instituto de Biociências da Universidade de São Paulo,em uma perspectiva histórica, contada pelos seus principais protagonistas, e sugerimos a utilização de um estudo de caso como recurso didático em cursos de graduação em Ciências da Natureza e Biologia. A escolha dos episódios históricos que compõem este texto e do estudo de caso se justifica, pois retratam a implantação e consolidação de uma pesquisa genética de relevância mundial. Argumentamos que o ensino do início da história da genética no Brasil tem potencial para aproximar docentes e estudantes de processos organizacionais e científicos que ampliam o repertório destes sobre questões de engajamento, colaboração e dinâmica na ciência, em uma compreensão da ciência como atividade humana, historicamente constituída e submetida a pressões de natureza financeira, institucional, política, tecnológica, entre outras naturezas.
Casos históricos investigativos completos para a sala de aula
Authors: Ricci Fernanda Pardini
Published: October 2020

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Três casos de aconselhamento genético no Brasil
Authors: Aymoré Débora
Published: October 2020

Ao abordarmos a aplicação tecnológica como uma prática contextualizada social e historicamente, e desenvolvida em determinadas instituições, refletimos sobre três casos de aconselhamento genético realizado no Centro de Estudos do Genoma Humano e Células-Tronco. Segundo Mayana Zatz, professora titular de genética do Instituto de Biociências da Universidade de São Paulo, o aconselhamento genético é capaz de diminuir o risco de casais terem seus filhos afetados por doenças (ZATZ, 2000, p. 29). Além da prevenção, o aconselhamento genético pode levar à obtenção de informações incidentais, tais como sobre falsa paternidade ou sobre relações de incesto. A tensão derivada de informações incidentalmente obtidas envolve redes complexas de valores endossados, tanto pelos responsáveis pelos atendimentos quanto pelos pacientes e seus familiares. Assim, a decisão sobre revelar ou não informações incidentais requer a articulação dos valores envolvidos, tendo em vistaa manutenção (ou não) do sigilo médico e a realização do menor dano possível aos pacientes e aos seus familiares. Juntamente com o sigilo médico, outros valores sociais estão implicados nas situações controversas, tais como a proteção à intimidade individual, à família, à criança e ao adolescente. Visando a contextualizar os três casos de aconselhamento abordados, faremos referência à Constituição Federal de 1988, ao Código de Ética Médica e ao ECA, buscando basear nossa análise em valores sociais considerados em alta estima no Brasil.
Posto de puericultura de Rancharia-SP: a desaparecida obra caipira de Oscar Niemeyer
Authors: Simone Sergio , Franco Francisco Luís
Published: October 2020

O demolido prédio do Posto de Puericultura de Rancharia, projetado pelo arquiteto Oscar Niemeyer, é um caso emblemático de possível monumento da arquitetura moderna construído em uma distante paragem do interior paulista. Sua efêmera existência foi fruto de esforços da municipalidade, de recursos do Estado e de articulações políticas do período, cuja orientação de ideias mais ‘à esquerda’ somaram-se às usuais práticas populistas. Além disso, novo ciclo de pujança da produção de algodão da localidade a colocava em evidência no cenário econômico estadual. Do ponto de vista do cuidado com a saúde pública, a aplicação de recursos, a organização metódica de práticas médicas e a disseminação de postos de puericultura visaram a diminuir os alarmantes índices de mortalidade infantil entre a população mais pobre na década de 1950. Todos esses fatores, somados ao alentado momento da arquitetura brasileira e a oportuna presença de Niemeyer em São Paulo, contribuíram para que se formulasse o plano e a concretização do prédio do então cognominado pela imprensa de Centro de Puericultura de Rancharia. Contudo, sob nosso ponto de vista, posteriormente, a fase de regime autoritário em que mergulhou o país propiciou oportunidade para desarticular programas de governos do denominado “Período Democrático” (1946-1964) – ou da forma como vem sendo avaliado por estudos mais recentes que o designam por “experiêncialiberal-democrática no Brasil” (FERREIRA, 2013) – desqualificando-os por suspeitas de corrupção, incompetência ou demagogia. O golpe civil-militar que se instalou a partir de 1964 engendrou uma série de imagens e conceitos depreciadores sobre as políticas públicas adotadas pelos governos imediatamente precedentes. Criaram, assim, condições para desmobilizá-las ou alterá-las substancialmente. Esses fatores possibilitaram ações que procuraram ofuscar essas realizações e seus promotores, como o caso em questão por exemplo. Prejuízo maior, contudo, sofreu a população de baixa renda que se viu privada do atendimento às questões referentes à educação e aos cuidados com a saúde das crianças recém-nascidas e de menor idade.
Fast and Robust Diagnostic Technique for the Detection of High Leverage Points
Authors: Midi Habshah , Arasan Jayanthi , Uraibi Hassan , Hendi Hasan Talib
Published: October 2020

High Leverage Points (HLPs) are outlying observations in the X -directions. It is very imperative to detect HLPs because the computed values of various estimates are affected by their presence. It is now evident that Diagnostic Robust Generalized Potential which is based on the Minimum Volume Ellipsoid (DRGP(MVE)) is capable of detecting multiple HLPs. However, it takes very long computational running times. Another diagnostic measure which is based on Index Set Equality denoted as DRGP(ISE) is put forward with the main aim of reducing its running time. Nonetheless, it is computationally not stable and still suffers from masking and swamping effects. Hence, in this paper, we propose another version of diagnostic measure which is based on Reweighted Fast Consistent and High Breakdown (RFCH) estimators. We call this measure Diagnostic Robust Generalized Potential based on √n RFCH and it is denoted by DRGP(RFCH). The results of simulation study and real data indicate that our proposed method outperformed the other two methods in term of having the least computing time, highest percentage of correct detection of HLPs and smallest percentage of swamping and masking effects compared to the DRGP(MVE) and DRGP (ISE).
On the Formulation of Metaheuristic Algorithm-Based Approximation Approach for Nonlinear Ordinary Differential Equations with Application to Heat Exchanger Problem
Authors: Low Ee Soong , Ong Pauline
Published: October 2020

The problems that arise in multitudinous fields often involve solving complex nonlinear ordinary differential equations (ODE), and it remains challenging since the actual solutions to these problems are hard to obtain. In this regard, the solution strategy with the formulation of Fourier series expansion, calculus of variation and metaheuristic algorithm, was introduced to determine the approximate solution of the nonlinear ODE. The nonlinear ODE was formulated as an optimization problem, specifically, the moth-flame optimization (MFO) algorithm and flower pollination algorithm (FPA) were utilized to find the coefficients of the Fourier series. This paper aimed to determine the feasibility of the proposed method to solve the ODEs with different characteristics and compare the obtained results with other optimization algorithms. Moreover, the suitable number of terms (NT) of Fourier series were determined for different test problems for MFO and FPA. The quantitative analysis in terms of the generational distance (GD) metric demonstrated that the approximate solutions were reasonably accurate, with the low GD within the range of 1E-03 to 1E-05 for all test problems. The comparative analysis showed that the approximate performances of MFO and FPA were superior to or comparable with the genetic algorithm, particle swarm optimization and water cycle algorithm.
Applying Genetic Algorithm to Optimization Second-Order Bandpass MGMFB Filter
Authors: Mijwil Maad Mohsin , Abttan Rana Ali
Published: October 2020

In this paper, we have applied the genetic algorithm to the selection of the true values for RC (resistors/capacitors) as an essential role in the development of analogue active filters. The classic method of incorporating passive elements is a complex situation and can attend to errors. In order to reduce the frequency of errors and the human effort, evolutionary optimization methods are employed to select the RC values. In this study, Genetic algorithm (GA) is proposed to optimize the second-order active filter. It must find the values of the passive elements RC to get a filter configuration that reduces the sensitivities to variations as well as reduces design errors less than a defined height value, concerning certain specifications. The optimization problem which is one of the problems that must be solved by GA is a multi-objective optimization problem (MOOP). GA was carried out taking into account two possible situations about the values that resistors and capacitors could adopt. The obtained experimental results show that GA can be used to obtain filter configurations that meet the specified standard.
Next-Generation Sequencing: A Critical Review of Its Applications in Clinical Microbiology
Authors: Abdullahi Hudu Shuaibu , Haruna Shinkafi Saadatu , Umar Shuaibu , Makun Babazhitsu , Muhammad Dada Khadijah
Published: October 2020

Next-generation sequencing (NGS) technology is fast supplementing and improving the current conventional sequencing. This is as a result of its ability to sequence pathogen genomes and interpret the information in near real-time. The aim of this paper is to review the applications of next-generation sequencing in clinical microbiology. With the speedy advances in NGS innovations, clinical and public health microbiology labs are progressively accepting NGS innovation in their workﬂows into their diagnostic procedures. In this review, it has been found that the applications of NGS in the clinical and public health microbiology settings are not disposable, and have the potential to guide clinicians in tailoring treatment to dynamic genomic changes of microbes. Next-generation sequencing has opened a broad new area of research with the potential to revolutionize personalized cancer medicine. Advances in NGS have demonstrated a distinct advantage in diagnostic microbiology, fundamentally lessening the time from diagnosis to clinical treatment.
Involvement of Oxidative Stress in Bactericidal Activity of Vanillic Acid Against Staphylococcus aureus
Authors: Olayiwola Folami Sulaiman  i , Olaide Nurudeen Quadri , Bolanle Falana Mansurat , Olakunle Ajiboye aofeek , Jibril Bamaiyi Adamu
Published: October 2020

Background: There is emerging interest in the potential of vanillic acid to induced oxidative stress. Hence, this study evaluated the involvement of oxidative stress in bactericidal activity of vanillic acid. Materials and Methods: The antibacterial activities of vanillic acid against Staphylococcus aureus was tested at different concentrations
The Effects of Honey Administration on Petrol-Induced Oxidative Stress and Hepatotoxicity in Sprague-Dawley Male Rats
Authors: Bello ABUBAKAR Murtala , Suen ANG Boon
Published: October 2020

Background: Exposure to petrol is common among individuals working in oil refineries, oil fields, filling stations, automobile mechanical workshops. Exposure to petrol is associated with a number of health hazards including hepatotoxicity and oxidative stress. Honey is rich in many antioxidants such as catalase, flavonoids, thiamine, riboflavin, pyridoxine, pantothenic acid, ascorbic acid and nicotinic acid and was recently reported to reduce petrol-induced hepatotoxicity and nephrotoxicity. Materials and Methods: A total of 32 male Sprague-Dawley rats were randomly divided into four groups: control group (exposed to ambient air daily), petrol exposed group
Physico-chemical Characteristics of Sokoto Locally grown Cucumis melo L (Honeydew Melon) Seed Oil
Authors: Aminu Ishaka , Abubakar Gambo Aliyu , Hassan Yankuzo Muhammad
Published: October 2020

Introduction: Owing to increase demand for safer and health promoting vegetable oils, a number of potential sources are being explored by researchers. Materials and Methods: In this study, oil was extracted using Soxhlet from Sokoto locally grown Cucumis melo L (honeydew melon). Physical and chemical properties (colour, moisture, pH, specific gravity, refractive index, acid value, iodine value, saponification value and peroxide value) of the oil were determined using standard analytical methods by Association of Official Analytical Chemists (AOAC). Results: The results showed the percentage yield of the oil to be 27.46%. Physically, the oil was yellowish in colour, liquid at room temperature, with pH of 6.2 (0.01), specific gravity of 0.89 (0.32), and refractive index of 3.62 (1.0). The saponification, acid, iodine and peroxide values of the oil were 45.81 (5.19), 9.16 (0.21), 64.80 (4.31) and 10.50 (1.50) respectively. Conclusion: The results suggest that the oil has a potential for use as vegetable oil, in industries and, subject to further evaluation of the contents, health promoting purposes.
Detection of Zoonotic Yersinia Infection in Symptomatic and Asymptomatic Dogs in Sokoto State Nigeria
Authors: Nathaniel Pilau Nicholas , Zaid Shehu , Sadiq Yakubu Abubakar , Saidu Bashir , Yakubu Dabai , Umar  ,
Published: October 2020

Background: Zoonotic Yersinia infection has been previously reported in humans and animal hosts in Nigeria, occasionally with fulminant disease. Despite earlier evidence of Yersinia pathogen circulating in human and animal populations in Nigeria, studies and suspicion index to Yersinia is below an acceptable average amongst clinicians, diagnosticians, academics and health policy officers. Methods: The deoxycholate Citrate Agar (DCA) was used as a selective media to culture Yersinia, preceded by inoculation in MacConkay agar. Plates with evident growth in the differential media consistent with reported accounts for Yersinia were picked and inoculated in selective medium and left for 48 hours until growth was seen, other samples were left until five days before being discarded as negative. Pure cultures were subjected to a comprehensive biochemical test standard and previously applied for diagnosis and discrimination of Yersinia species. Result: This research recorded an overall microbial prevalence of 30%. Prevalence of Yersinia enterocolitica was 18.3% and Y. pseudotuberculosis 11.7%. Male dogs presented a relative prevalence of Y. enterocolitica 40.9% compared with 59.1% recorded for female dogs. Symptomatic dogs presented a relative prevalence of Y. enterocolitica of 86.4% and Y. pseudotuberculosis of 71.4%
Increased Filiform Corrosion Resistance Utilizing a Zirconium-Based Conversion Coating on an Al-Zn-Mg-Cu (AA7075-T6) Alloy as well as Selected Surface Treatments
Authors: Glover C.F. , Lim M.L.C. , Scully J.R.
Published: October 2020

This study investigates the effect of surface treatment on the formation of Zr-based conversion coatings on AA7075-T6 automotive aluminum alloys and their resistance to filiform corrosion (FFC). Two different surface treatments were studied: (i) alkaline-cleaning and (ii) alkaline-cleaning with a subsequent acid deoxidation step. A model poly-vinyl butyral primer coating was used as the topcoat and specimens were studied with and without the application of a Zr-based conversion coating. Comparisons were made against a control that had no surface treatment. The FFC filament initiation time and propagation kinetics were of particular interest. Scanning electron microscopy and x-ray photoelectron spectroscopy were used to examine the conversion coating thickness and composition. A bi-layer conversion coating structure is demonstrated and both surface treatments are shown to produce copper enrichment that promotes the formation of the Zr-rich coating. Specimens prepared by alkaline cleaning-only resulted in a substantially thicker oxide layer of which 97% was ZrO2. These specimens provide superior resistance to FFC where the thick Zr-rich oxide is thought to provide a dense blocking layer that prevents electron transfer at the interface. In contrast, the control specimen, exposed only to the copper additions present in the conversion bath, is shown to produce an Al oxide-rich layer with only a 33% ZrO2 contribution in the outer layer. The findings demonstrate that the redistribution of functional copper species, that is shown to occur during surface treatment processes, is crucial for the formation of a robust Zr film.
Integrated Conceptual Framework to Explain Online Purchasing Intention in E-Commerce
Authors: KANDAMBI G.P.H. , WIJAYANAYAKA W.M.J.I.
Published: October 2020

E-commerce has several benefits with many challenges. The identity of the involved parties and verifying the suitability of the goods is a matter of debate. There is no proper theory to explain this complex online purchasing behavior. A conceptual framework development was conducted specifically to find a model to measure online purchasing intention.
Alliance of Commerce and Financial Intermediation with Social Networks: Problems and Prospects
Authors: Klioutchnikov Igor K. , Kliuchnikov Oleg. I. , Molchanova Olga A.
Published: October 2020

The embedding of trading and banking functions in a social network offers promising prospects for trade, financial intermediation, and social networks, as well as for network users. Social sites are becoming more sophisticated due to the variety of applications and interaction channels that provide not only social contacts (P2P), but also business-to-business (B2B), business-to-consumer (B2C), and consumer-to-consumer systems (C2C).
Helium in the Earth's foreshock: a global Vlasiator survey
Authors: Battarbee Markus , Blanco-Cano Xóchitl , Turc Lucile , Kajdič Primož , Johlander Andreas , Tarvus Vertti , Fuselier Stephen , Trattner Karlheinz , Alho Markku , Brito Thiago , Ganse Urs , Pfau-Kempf Yann , Akhavan-Tafti Mojtaba , Karlsson Tomas , Raptis Savvas , Dubart Maxime , Grandin Maxime , Suni Jonas , Palmroth Minna
Published: October 2020

Abstract. The foreshock is a region of space upstream of the Earth's bow shock extending along the interplanetary magnetic field (IMF). It is permeated by shock-reflected ions and electrons, low-frequency waves, and various plasma transients. We investigate the extent of the He2+ foreshock using Vlasiator, a global hybrid-Vlasov simulation. We perform the first numerical global survey of the helium foreshock and interpret some historical foreshock observations in a global context. The foreshock edge is populated by both proton and helium field-aligned beams, with the proton foreshock extending slightly further into the solar wind than the helium foreshock and both extending well beyond the ultra-low frequency (ULF) wave foreshock. We compare our simulation results with Magnetosphere Multiscale (MMS) Hot Plasma Composition Analyzer (HPCA) measurements, showing how the gradient of suprathermal ion densities at the foreshock crossing can vary between events. Our analysis suggests that the IMF cone angle and the associated shock obliquity gradient can play a role in explaining this differing behaviour. We also investigate wave–ion interactions with wavelet analysis and show that the dynamics and heating of He2+ must result from proton-driven ULF waves. Enhancements in ion agyrotropy are found in relation to, for example, the ion foreshock boundary, the ULF foreshock boundary, and specular reflection of ions at the bow shock. We show that specular reflection can describe many of the foreshock ion velocity distribution function (VDF) enhancements. Wave–wave interactions deep in the foreshock cause de-coherence of wavefronts, allowing He2+ to be scattered less than protons.
The role of sediment-induced light attenuation on primary production during Hurricane Gustav (2008)
Authors: Zang Zhengchen , Xue Z. George , Xu Kehui , Bentley Samuel J. , Chen Qin , D'Sa Eurico J. , Zhang Le , Ou Yanda
Published: October 2020

Abstract. We introduced a sediment-induced light attenuation algorithm into a biogeochemical model of the Coupled Ocean–Atmosphere–Wave–Sediment Transport (COAWST) modeling system. A fully coupled ocean–atmospheric–sediment–biogeochemical simulation was carried out to assess the impact of
sediment-induced light attenuation on primary production in the northern Gulf of Mexico during the passage of Hurricane Gustav in 2008. When
compared with model results without sediment-induced light attenuation, our new model showed a better agreement with satellite data on both the
magnitude of nearshore chlorophyll concentration and the spatial distribution of offshore bloom. When Hurricane Gustav approached, resuspended sediment shifted the inner shelf ecosystem from a nutrient-limited one to a light-limited one. Only 1 week after Hurricane Gustav's landfall, accumulated nutrients and a favorable
optical environment induced a posthurricane algal bloom in the top 20 m of the water column, while the productivity in the lower water column was still light-limited due to slow-settling sediment. Corresponding with the elevated offshore NO3 flux
(38.71 mmol N m−1 s−1) and decreased chlorophyll flux (43.10 mg m−1 s−1), the outer shelf posthurricane bloom should have resulted from the cross-shelf nutrient supply instead of the lateral dispersed
chlorophyll. Sensitivity tests indicated that sediment light attenuation efficiency affected primary production when sediment concentration was
moderately high. Model uncertainties due to colored dissolved organic matter and parameterization of sediment-induced light attenuation are also discussed.
Organic matter and sediment properties determine in-lake variability of sediment CO2 and CH4 production and emissions of a small and shallow lake
Authors: Praetzel Leandra Stephanie Emilia , Plenter Nora , Schilling Sabrina , Schmiedeskamp Marcel , Broll Gabriele , Knorr Klaus-Holger
Published: October 2020

Abstract. Inland waters, particularly small and shallow lakes, are significant sources
of carbon dioxide (CO2) and methane (CH4) to the atmosphere.
However, the spatial in-lake heterogeneity of CO2 and CH4
production processes and their drivers in the sediment remain poorly
studied. We measured potential CO2 and CH4 production in slurry
incubations from 12 sites within the small and shallow crater lake Windsborn
in Germany, as well as fluxes at the water–atmosphere interface of intact
sediment core incubations from four sites. Production rates were highly
variable and ranged from 7.2 to 38.5 µmol CO2 gC−1 d−1 and from 5.4 to 33.5 µmol CH4 gC−1 d−1. Fluxes ranged
from 4.5 to 26.9 mmol CO2 m−2 d−1 and from 0 to 9.8 mmol
CH4 m−2 d−1. Both CO2 and CH4 production rates and
the CH4 fluxes exhibited a significant and negative correlation (p<0.05, ρ<−0.6) with a prevalence of recalcitrant
organic matter (OM) compounds in the sediment as identified by
Fourier-transformed infrared spectroscopy. The carbon / nitrogen ratio
exhibited a significant negative correlation (p<0.01, ρ=-0.88)
with CH4 fluxes but not with production rates or CO2 fluxes.
The availability of inorganic (nitrate, sulfate, ferric iron) and organic (humic
acids) electron acceptors failed to explain differences in CH4
production rates, assuming a competitive suppression, but observed
non-methanogenic CO2 production could be explained up to 91 % by
prevalent electron acceptors. We did not find clear relationships between OM
quality, the thermodynamics of methanogenic pathways (acetoclastic vs.
hydrogenotrophic) and electron-accepting capacity of the OM. Differences in
CH4 fluxes were interestingly to a large part explained by grain size
distribution (p<0.05, ρ=±0.65). Surprisingly though,
sediment gas storage, potential production rates and water–atmosphere fluxes
were decoupled from each other and did not show any correlations. Our
results show that within a small lake, sediment CO2 and CH4
production shows significant spatial variability which is mainly driven by
spatial differences in the degradability of the sediment OM. We highlight
that studies on production rates and sediment quality need to be interpreted
with care, though, in terms of deducing emission rates and patterns as
approaches based on production rates only neglect physical sediment
properties and production and oxidation processes in the water column as
major controls on actual emissions.
SDS Level-2/-3 JPL
Authors: Wiese David
Published: October 2020

This talk will provide a status update on Level-2 data processing at JPL.  Included will be an overview of data products currently delivered to the community.  Assessments of data quality and error levels, along with detailed discussions of the solution strategy will be included.  A comparison of LRI and KBR gravity fields will be provided, in addition to a discussion on efforts to combine both data types in the gravity retrieval.  A look towards an RL07 reprocessing of GRACE and GRACE-FO will additionally be provided, along with preliminary results.
Mission Operations Report
Authors: Snopek Krzysztof
Published: October 2020

In this presentation the status of the GRACE-FO mission and the flight segment will be given.
Detection of plastics in water based on their fluorescence behavior
Authors: Wohlschläger Maximilian , Versen Martin
Published: October 2020

Abstract. Plastic waste is one of the biggest growing factors
contributing to environmental pollution. So far there has been no established
method to detect and identify plastics in environmental matrices. Thus, a
method based on their characteristic fluorescence behavior is used to
investigate whether plastics can be detected and identified in tap water
under laboratory conditions. The experiments show that the
identification of plastics as a function of water depth is possible. As the
identification becomes more difficult with higher water depths,
investigations with a highly sensitive imaging method were carried out to
obtain an areal integration of the fluorescent light and thus better
results.