Radiated emissions and experimental precautions of equipment with cables in GTEM cells

Any electric or electronic equipment sold within the European Union has to comply with the EC Directive on Electromagnetic Compatibility (EMC). To achieve compliance, the equipment must be tested for radiated/conducted emissions and immunity. A wide range of national and international testing methods and standards are in force such as the IEC 61000-40-20. However, standards in general lack of describing testing methods for equipment with cables. Since most devices and systems contain leads and cables; the current standards cannot be directly employed. In an effort to approach this crucial matter, we present the outcomes of measurements conducted on an EUT (metal box) with different cable bundle configurations, in conjunction with both, the correlation algorithm given in the standards and the repeatability concerns between different GTEM cell

Managing earnings using classification shifting: Novel evidence from Jordan

open access journalIn response to McVay calls for more research to provide additional cross-sectional tests of classification shifting, the current paper examines whether Jordanian public companies engage in earnings management through classification shifting. Using a sample consisting of 112 public firms from Jordan during the 2010-2014 period, this study applies McVay (2006) Model to investigate the relationship between the non-recurring items (NREC) and the variation in unexpected core earnings (UCE). This analysis was supplemented with employing Fan et al., (2010) Model as a robustness check. Our empirical results reveal that managers in Jordan misclassify their recurring expenses to inflate their core earnings. More precisely, we find that non-recurring items (NREC) are significantly and positively associated with the variation in unexpected core earnings (UCE); thus, classification shifting is a common practice among Jordanian firms. Additionally, we find out stronger evidence on classification shifting when our sample was restricted to those firms with a more significant opportunity to misclassify recurring items (firms with positive NREC). This study contributes to the body of accounting literature by providing the first empirical evidence in the Middle East region overall on the use of classification shifting by Jordanian firms. We are also the first to apply McVay (2006) and Fan et al., (2010) models in the Middle East region. Our findings have important policy implications for standard setters, regulators, auditors and investors in their attempts to constrain earnings management practices and improve the financial reporting quality in Jordan

QuASeR -- Quantum Accelerated De Novo DNA Sequence Reconstruction

In this article, we present QuASeR, a reference-free DNA sequence reconstruction implementation via de novo assembly on both gate-based and quantum annealing platforms. Each one of the four steps of the implementation (TSP, QUBO, Hamiltonians and QAOA) is explained with simple proof-of-concept examples to target both the genomics research community and quantum application developers in a self-contained manner. The details of the implementation are discussed for the various layers of the quantum full-stack accelerator design. We also highlight the limitations of current classical simulation and available quantum hardware systems. The implementation is open-source and can be found on https://github.com/prince-ph0en1x/QuASeR.Comment: 24 page

Modification and Analysis of a Two-Axis Solar Tracking System

Solar tracking is related to moving the solar panels in such a way that its solar panel always points toward the sun which results in maximum output. The goal of this research was to modify and improve a two-axis solar tracking system. The rotation of the module is controlled by a rotational motor and the tilt is controlled by a linear actuator. The motion and direction of these two motors is controlled by an Arduino code which compares the electrical current going through four mini solar collectors (used as sensors) mounted in orthogonal pairs at the top of the PV panel. If a solar collector has a higher current reading, then it is exposed to more sunlight, so the panel is adjusted until all of the mini solar collectors have nearly the same current output, and thus are receiving the same amount of sunlight. Testing of the designed system was performed alongside an identical, stationary solar panel, which allows for a direct comparison between the electrical outputs of the two solar panels.https://digitalworks.union.edu/steinmetz_posters/1011/thumbnail.jp

Improve Nitrogen use efficiency of wheat cultivars under Western Australian conditions

Nitrogen use efficiency (NUE) of wheat cultivars can be improved by modifying the onset of senescence to optimise sink-source balance for target environments. The NUE can be divided into two main components: nitrogen uptake efficiency (NUpE), shows the capacity of the plant to absorb N from the soil; and nitrogen utilisation efficiency (NUtE), shows the ability to use available N within plant to produce grain. Therefore, understanding the mechanism regulating NUE and its components is required to produce high yielding cultivars with minimum N application. The objective of this study was to investigate the impact of No Apical Meristem gene (NAM) on the senescence in relation to NUE in Australian wheat cultivars. An additional aim was to identify the critical traits associated with NUE and its components under low and high N conditions. Nineteen cultivars of bread wheat (Triticum aestivum L.) carrying different combination of NAM gene were studied under three levels of N fertilisation applied at two development stages in two-year field trials at Western Australia. Further detailed investigation was carried out through two glasshouse experiments using four cultivars with significant differences in nutrient remobilisation, which were selected based on the results of field trials with different N treatments. In general, NUE showed stronger association with NUpE rather than NUtE. The traits correlated to high NUE include, greater above-ground biomass, robust root system and stay-green attribute to increase pre-anthesis N uptake and post-anthesis N remobilisation. Cultivars carrying functional allele of NAM-B1 or/and NAM-A1a allele accelerated the onset of senescence, while the non-functional allele of NAM-B1 or/and NAM-A1c and d alleles delayed the onset of senescence. The complete absence of the functional NAM-B1 gene is a common phenomenon in Australian wheat cultivars. However, NAM-A1, a gene with a similar function to NAM-B1 involved in remobilising nutrients and accelerating senescence, is characteristic of Australian cultivars. Accelerating the onset of senescence results in a short grain filling phase reaching to mature grain before the unfavourable summer conditions with dry season end and promote better remobilisation of stored carbon and nitrogen at Western Australia conditions. As concluded, NUE could be improved by selecting specific combinations of NAM gene alleles for target environments by fine-tuning the duration of growth phases influencing the sink-source relationships. Furthermore, selecting genotypes with high NUE require identifying the key traits under low nitrogen conditions, as well as, under high nitrogen conditions

Interdisciplinary approach for full mouth rehabilitation: A Case Report

The demand for esthetic dentistry is ever increasing. A beautiful smile is considered as a symbol of health and vitality is now looked upon as a status symbol. Discoloration of the front tooth may severely affect the confidence of the patient. The use of dental implant presents a conservative and esthetic method of replacing missing teeth. Bleaching is recommended as a minimal invasive and cost effective approach to change the color of the teeth. This case reports the step by step procedure for full mouth rehabilitation of an esthetically demanding patient.Keywords: Bleaching, Composites, Esthetics, Implant, Root canal treatment

An Explanation of the High Rates of Discrepancies in Letter of Credit Transactions: the “Bilateral Assurance” Mechanism

The high rate of discrepancies in letter of credit transactions, and the waiver of the overwhelming majority of these discrepancies by applicants, reveal that buyers and sellers are not benefiting from their primary advantage—legal enforceability. Two hypotheses are proposed in this thesis to provide a tentative explanation for the phenomena under consideration. First, letters of credit are an “assured-payment” mechanism—so long as the beneficiary submits conforming documents, it is legally entitled to payment. Second, letters of credit provide the beneficiary with a “verification” service—they assure that the applicant is financially solvent. Qualitative and quantitative researches are employed as the methodological approaches. Specifically, descriptive research is employed to investigate the underlying theories regarding letters of credit. Empirical data is utilized to demonstrate both the high-rate of discrepancies and the most common discrepanciesinletterofcredittransactions. Thefindingsrevealthatboththe“assured- payment” and “verification” theories fail to address why sophisticated commercial parties pay substantial fees for the issuance of letters of credit and then choose not to take advantage of its legal enforceability. Accordingly, both hypotheses are rejected. In conclusion, an alternative hypothesis is developed in this thesis which adopts the “bilateral assurance” mechanism to address the research question posed. This theory emphasizes informational signaling within the context of international business transactions. Specifically, the preparation of the bill of lading, commercial invoice, insurance certificate, packing list, and country of origin are viewed as concrete actions by which the commercial parties can modify their behavior and legally enforce their rights

Analysis of Economic Analysis of Law Principle In Purchase Fuel By Application (Study of MyPertamina)

Fuel has become a necessity in the society, fuel consists of subsidized and non-subsidized fuel oil. Subsidized fuel oil is intended for the middle class, this is the focus of the government so that fuel oil is right on target. One of the government's efforts is the plan to use MyPertamina to purchase subsidized fuel oil, but this raises pros and cons in the community. The purpose of this research is how the principle of efficiency in the economic analysis of law views this government plan. The author uses normative research methods in this paper because it discusses the principles, norms with library data collection techniques or literature which is then analyzed using perspective analysis techniques. The result of this study is that this policy plan is not yet fully efficient because because of this plan, some people are troubled by several things, for example the lack of socialization about this, the prohibition of using cellphones at gas stations or obstacles when using MyPertamina