Statistical Methodologies Symposium celebrating The Work Of Professor Chin-diew Lai

This study briefly look at some of the statistical methods that have been developed to model the HIVIAIDS epidemic and also use the back calculation method to estimate the HIV infection rate in Penang. The back calculation program has been chosen to model the underlying HIVIAIDS epidemic in Penang, Malaysia because it makes use of the AIDS incidence data which is more reflective of the epidemic as compared to the number of HIV infected recorded which is known only if tests are conducte

Studies on the storage stability of fermented red dragon fruit (Hylocereus polyrhizus) drink

The objective of this work was to study the effect of storage temperatures and duration on the stability of fermented red dragon fruit drink (FRDFD) on its betacyanins content, physicochemical and microbiological qualities (BPM) and determining sensory acceptability. Results showed that both storage temperatures and duration have a significant effect on betacyanins content and physicochemical properties of FRDFD. Aerobic mesophilic and yeast and mold counts were lower than 1 × 103 CFU/mL for FRDFD stored at both temperatures. The loss of betanin (16.53–13.93 g/L) at 4 °C was 15.73% with no significant changes in physicochemical properties from week two onwards compared to 56.32% (16.53–7.22 g/L) of betanin loss at 25 °C. At week eight, FRDFD stored at 4 °C still contained 13.93 g/L betanin with a pH value of 3.46, suggested its potential as a functional drink which is sensory acceptable (mean score > 80% using hedonic test) among consumers

Study on bioaccessibility of betacyanins from red dragon fruit (Hylocereus polyrhizus)

Betacyanins are bioactive dietary phytochemicals which can be found in red dragon fruit (RDF). Therefore, the bioaccessibility of betacyanins that present in fermented red dragon fruit drink (RDFD) and pressed red dragon fruit juice (RDFJ) was accessed in simulated gastric and intestinal digestion. Results disclosed that betacyanins from RDFD and RDFJ suffered minor loss (< 25%) at gastric-like environment but greater loss was observed during the intestinal phase digestion. After subjected to intestinal digestion, RDFD retained 46.42% of betanin while RDFJ retained 43.76%, with betanin concentration of 17.12 mM and 12.37 mM, respectively. Findings also revealed that RDFD exhibited higher antioxidant capacity compared to RDFJ after subjected to intestinal digestion, with values of 0.88 mM Trolox equivalent antioxidant capacity (TEAC) and 0.85 mM TEAC, respectively. The data suggests that betacyanins that present in RDF are bioaccessible while fermentation able to enhance the bioavailability with more betacyanins retained after intestinal digestion

Fermentation of red dragon fruit (Hylocereus polyrhizus) for betalains concentration

Red dragon fruits (RDF) contain high levels of health-promoting betalains but its bioavailability in plasma is low (< 1.0%). Therefore, fermentation technique was adopted to improve the yield of betalains presenting in fermented red dragon fruit drink (FRDFD) via concentration. Fermentation of RDF was carried out with autochthonous strains. The objectives of present study were to evaluate 1) the effects of fermentation duration 2) white refined cane sugar to flesh ratio and 3) types of sugar on betalainic (betanin, isobetanin) and non-betalainic phenolic compounds in FRDFD using HPLC-DAD, total phenolic content (TPC) and total flavonoid content (TFC) assay. Results indicated that all fermentation parameters showed a significant effect (p < 0.05) on the yields of betalainic (betanin, isobetanin) and non-betalainic phenolic compounds in FRDFD. The best fermentation parameters were 7 days fermentation at 10% white refined cane sugar to flesh ratio. The highest concentration of betanin, TPC and TFC achieved were 131.68 g/L, 1136.85 mg GAE/100mL and 10.39 mg CE/100mL respectively. The concentration of betanin obtained through best fermentation parameters (131.68 g/L) in present study has increased nine-fold compared to non-optimized fermentation (14.23 g/L). This indicated that fermentation is a potential economic processing technique to concentrate bioactive compounds present in functional drinks

STRATEGIC PLANNING IN REAL ESTATE INDUSTRY

Bachelor'sBACHELOR OF SCIENCE (ESTATE MANAGEMENT

Synthesis and mesomorphic properties of Schiff base esters possessing terminal chloro substituent

A homologous series of Schiff base esters, 4-chlorobenzylidene-4'-n-alkanoyloxyanilines, containing even number of carbons at the end groups of the molecules (Cn-1H2n-1COO–, n = 4, 6, 8, 10, 12, 14, 16) were synthesized. The mesomorphic properties were investigated by differential scanning calorimetry (DSC) and polarizing optical microscopy (POM). It was found that the end groups of the molecules had an effect on the mesomorphic properties. n-Butanoyloxy was found non-mesogenic, whilst n-hexanoyloxy exhibited monotropic smectic phase. The higher members in this homologous series were enantiotropic smectogens

R&D costs of SGX-listed high technology and Internet-related companies.

This research attempts to provide insights into the accounting and disclosure practices for R&D, and a more in-depth understanding of the economic consequences resulting from different accounting treatments

SAS 7 (revised) : cash flow statements.

The revised Statement of Accounting Standard (SAS) 7 ‘'Cash Flow Statements” was introduced in Singapore in August 1994. This is in line with the trend in other countries where Cash Flow Statements have been adopted in favour of Funds Statements. Motivated by the growing importance of cash flow information, this Applied Research Project seeks to provide some insight to the preparation and interpretation of Cash Flow Statements prescribed by the new standard. To provide some theoretical background, the report outlines the historical development from the Funds Statement to the Cash Flow Statement; discusses the benefits and criticisms associated with the new statement and explains the rationale behind some of the provisions of SAS 7 (Revised). In addition, comparison is made with SFAS No.95, FRS 1 and AAS 28 to determine the extent of influence these earlier standards have on IAS 7 (Revised) and thus, SAS 7 (Revised). Comparison is also made between SAS 7 and SAS 7 (Revised) to highlight any “improvements” incorporated in the revised standard. Empirical evidence in the United States and Singapore revealed that variations in disclosure method, classification of transactions and other instances of non-compliance with SFAS No.95 have caused the Cash Flow Statement to be no more comparable than the previous Statement of Changes in Financial Position. Replicating the methodology used by Kintzele and Kwiatkowski on 52 Singapore public listed companies producing Cash Flow Statements in 1994, the authors conducted a similar compliance study. To determine the extent of voluntary compliance with SAS 7 (Revised), the cash and cash equivalent policy adopted, reporting format, classification of interest, dividend, extraordinary as well as other requirements stipulated by the standard were examined. Results showed that the statements are generally in accordance with the disclosure guidelines laid out in SAS 7 (Revised) except for some discrepancies. Thus, our findings are in line with earlier researches in the United States and Singapore. Among the sample examined, Hotel Royal Ltd was found to display close adherence to the standard. Using Hotel Royal Ltd’s 1992 to 1994 financial statements, a study using common-size statement and ratio analysis was done to illustrate how a ‘good’ Cash Flow Statement could be used to evaluate the financial health of the company. The standard on Cash Flow Statement is a recent development in the accounting arena. Results of our studies showed that inadequacies exist in the prescriptions of the standard as well as in the use of the Statement as an analytical tool. Hence, much work need to be done by both practitioners and academicians before the new standard can become a success in Singapore.ACCOUNTANC