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مشخصات مقاله
ترجمه عنوان مقاله تحریم های مالیاتی و قیمت گذاری اوراق قرضه
عنوان انگلیسی مقاله Tax distortions and bond issue pricing
انتشار مقاله سال ۲۰۱۸
تعداد صفحات مقاله انگلیسی ۱۲ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه الزویر
نوع نگارش مقاله مقاله پژوهشی (Research article)
مقاله بیس این مقاله بیس نمیباشد
نمایه (index) scopus – master journals – JCR
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
ایمپکت فاکتور(IF) ۵٫۱۶۲ در سال ۲۰۱۷
شاخص H_index ۲۰۶ در سال ۲۰۱۸
شاخص SJR ۱۲٫۴۸۹ در سال ۲۰۱۸
رشته های مرتبط حسابداری
گرایش های مرتبط حسابداری مالیاتی
نوع ارائه مقاله ژورنال
مجله / کنفرانس مجله اقتصاد مالی – Journal of Financial Economics
دانشگاه Southern Methodist University – Cox School of Business – USA
کلمات کلیدی شهرداری، اوراق قرضه، معاف از مالیات، انحراف مالیاتی، آربیتراژ مالیاتی، کوپن، قیمت نهایی
کلمات کلیدی انگلیسی Municipal, Bonds, Tax exempt, Tax distortions, Tax arbitrage, Coupon, Issue price
شناسه دیجیتال – doi
https://doi.org/10.1016/j.jfineco.2018.05.005
کد محصول E9637
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:
Abstract
Keywords
JEL classification
۱ Introduction
۲ Empirical evidence
۳ The taxation of bonds
۴ A dynamic model of issuance and trading
۵ Conclusion
References

بخشی از متن مقاله:
abstract

Original issue premium (OIP) bonds are the norm in the US tax-exempt market but very rare in the taxable market. A tax subsidy helps explain this disparity. Unlike bonds issued at par or discount, the price of OIP bonds can fall and yet remain above par, providing secondary market buyers with more tax-exempt coupon and less taxable market discount gain. The subsidy for OIP bonds explains additional, previously undocumented empirical facts. In a calibration exercise, the subsidy’s expected cost to the U.S. Treasury is estimated at $1.7 billion per year.

Introduction

Tax incentives affect investors’ portfolio and trading choices, asset prices, and ultimately issuers’ financing choices. If these incentives are not the expression of optimal policies, the resulting distortions can cause inadvertent fiscal transfers, waste of real resources, and a suboptimal allocation of capital. The US municipal bond market is a unique setting to observe tax distortions. It is the world’s only sizable market for tax-exempt assets, with a total capitalization of nearly $4 trillion. The exemption of interest income attracts almost exclusively taxable investors, magnifying the effect of any remaining taxes. This paper shows an important, tax-driven municipal market peculiarity: the prevalence of bonds issued with a price above par, known as original issue premium (OIP) bonds. In 2015, 94% of all noncallable tax-exempt bonds were issued at a premium. These premiums are large: the average ten-year bond was issued at a price of 119 per 100 face value. By contrast, premium bonds are rarely offered in the taxable market. In 2015, less than 1% of corporate bonds, 17% of taxable municipal bonds, and 1% of US Treasury bonds were issued at a premium, with almost all the remainder issued near par.2 In this paper, I propose a novel explanation for this striking difference: the US tax code subsidizes premium tax-exempt bonds. I estimate this subsidy’s expected cost to the US Treasury to be about $1.7 billion per year. If a tax-exempt bond is bought and held to maturity, all investor income is tax exempt, and the bond’s issue price is inconsequential. The subsidy materializes only when bonds are sold at a loss in the secondary market. Consider the case of a bond issued at par, i.e., with an issue price equal to face value. Suppose interest rates rise and an investor buys the bond at a discount to face value. When the bond matures and the issuer pays off the full face value, the buyer realizes a gain. This gain is labeled a market discount gain and is taxed as ordinary income, regardless of whether the bond itself is taxable or tax exempt.3 Unlike par bonds, OIP tax-exempt bonds are tax efficient simply because their price can fall and yet remain above par, avoiding the market discount label and the associated tax.4 Fig. 1(a) illustrates a concrete example. At time 0 two identical investors, Alice and Bob, buy equal amounts of two identical, risk-free tax-exempt bond issues. The bonds are issued at par, i.e., with a coupon rate equal to the yield and a price equal to face value (normalized to 100). Shortly after, at time ε, yields rise and the market prices of the bonds drop to 90.

نوشته مقاله انگلیسی رایگان در مورد تحریم های مالیاتی و قیمت گذاری اوراق قرضه – الزویر ۲۰۱۸ اولین بار در آی اس آی دانلود ISIDL. پدیدار شد.


 

مشخصات مقاله
ترجمه عنوان مقاله یک چارچوب مفهومی برای تدریس حسابداری مدیریت
عنوان انگلیسی مقاله A conceptual framework for teaching management accounting
انتشار مقاله سال ۲۰۱۸
تعداد صفحات مقاله انگلیسی ۱۰ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه الزویر
نوع نگارش مقاله Short communication
مقاله بیس این مقاله بیس نمیباشد
نمایه (index) scopus
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
رشته های مرتبط حسابداری
گرایش های مرتبط حسابداری مدیریت
نوع ارائه مقاله ژورنال
مجله / کنفرانس مجله آموزش حسابداری – Journal of Accounting Education
دانشگاه Penn State University – University Park – United States
کلمات کلیدی حسابداری مدیریت، چارچوب مفهومی، اقتصاد سازمانی
کلمات کلیدی انگلیسی Management accounting, Conceptual framework, Organizational economics
شناسه دیجیتال – doi
https://doi.org/10.1016/j.jaccedu.2018.05.004
کد محصول E9638
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:
Highlights
Abstract
Keywords
۱ Introduction
۲ Literature review
۳ Markets and organizations
۴ The toolkit of management accounting
۵ Topics in management accounting
۶ Tools for strategic analyses
۷ Conclusion
Acknowledgements
Appendix A. Supplementary material
Research Data
References

بخشی از متن مقاله:
ABSTRACT

This paper proposes a conceptual framework for teaching management accounting. The framework is rooted in distinguishing organizations from markets and draws on the fast-developing field of “organizational economics.” Market clearing prices, infinitely divisible commodities, and regime of private property rights are three aspects that can theoretically characterize market transactions. This paper argues for conceptualizing the subject matter of management accounting as a response to the relative absence of these aspects of market transactions within organizations. Specifically, management accounting procedures can be classified as instruments that: coordinate the demand and supply of resources in the absence of prices; measure resource consumption given indivisibilities in the cost function; and control resource use when the ownership of assets is separated from its control. This conceptual framework not only lends intellectual coherence to the subject matter of management accounting but also permits its diverse topics to be arranged in a logically articulated manner.

Introduction

This paper proposes a conceptual framework for teaching management accounting. About twenty years ago, Vangermeersch (1997, p. 45) complained that “management accounting seems to be a free-standing phenomenon without a deep philosophical basis (that) would facilitate the teaching of cost/management accounting.” Responding to his call, there have been many attempts over the intervening years to specify frameworks for and redefinitions of management accounting. This ongoing effort to think through the foundations of management accounting is also linked to renewed attempts to professionalize the field. Section 1 of this paper surveys the relevant scholarly and professional literature to show how the proposed conceptual framework offers a meaningful contribution to it. Section 2 selectively examines the literature on “organizational economics” to draw out those aspects that can illuminate the field of management accounting. The analyses of organizations are a vibrant and growing area of economics (Gibbons & Roberts, 2013), and it is the distinction between markets and organizations that constitutes the bedrock of organizational economics. In particular, it will be argued in Section 3 that three theoretically assumed features of market exchanges—market clearing prices, infinitely divisible commodities, and private property rights—can serve to conceptually delineate markets from organizations as contrasting modes of organizing economic transactions. In Section 4, the typical toolkit of management accounting is logically derived from the foregoing dimensional analysis of organizations. Within organizations, managerial decisions, rather than prices, fundamentally influence the allocation of resources. Moreover, unlike markets, organizations are not only marked by the separation of ownership and control but also by the presence of indivisible or lumpy resources. The toolkit of management accounting can be linked to, or even more strongly, logically derived from, these features of organizations. Specifically, whereas coordination tools, as exemplified by budgets, are needed to replace the missing price mechanism, control tools such as variances, and costing tools such as activity-based costing (ABC), are necessitated by the absence within organizations of private property and divisible resources, respectively. A coherent grouping of specific topics is presented in Section 5 of this paper. It is shown that most of the topics discussed in management accounting textbooks can be classified within the proposed tripartite toolkit and a case is made for a grouping of topics whose order unfolds in an articulated manner.

نوشته مقاله انگلیسی رایگان در مورد یک چارچوب مفهومی برای تدریس حسابداری مدیریت – الزویر ۲۰۱۸ اولین بار در آی اس آی دانلود ISIDL. پدیدار شد.


 

مشخصات مقاله
ترجمه عنوان مقاله تاثیر تغییرات اقلیمی بر فرکانس رانش زمین: مطالعه موردی حوضه ی Esino (ایتالیا مرکزی)
عنوان انگلیسی مقاله Impact of climate change on landslides frequency: the Esino river basin case study (Central Italy)
انتشار مقاله سال ۲۰۱۸
تعداد صفحات مقاله انگلیسی ۳۶ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه اسپرینگر
نوع نگارش مقاله
مقاله پژوهشی (Research article)
مقاله بیس این مقاله بیس نمیباشد
نمایه (index) scopus – master journals – JCR
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
ایمپکت فاکتور(IF)
۱٫۹۰۱ در سال ۲۰۱۷
شاخص H_index ۷۸ در سال ۲۰۱۸
شاخص SJR ۰٫۷۶۷ در سال ۲۰۱۸
رشته های مرتبط جغرافیا
گرایش های مرتبط تغییرات آب و هوایی اقلیمی
نوع ارائه مقاله
ژورنال
مجله / کنفرانس مخاطرات طبیعی – Natural Hazards
دانشگاه Department of Physical and Chemical Sciences – Universita` dell’Aquila – Italy
کلمات کلیدی مدل های آب و هوایی منطقه ای، اثرات تغییرات آب و هوایی منطقه ای، آستانه بارش برای وقوع زمین لغزش، مدل سازی آماری زمین لغزش، تصحیح شبیه سازی آب و هوایی
کلمات کلیدی انگلیسی Regional climate models, Regional climate change impacts, Rainfall thresholds for landslide occurrence, Landslide statistical modeling, Climate simulations bias correction
شناسه دیجیتال – doi
https://doi.org/10.1007/s11069-018-3328-6
کد محصول E9626
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:
Abstract
۱ Introduction
۲ Study area and materials
۳ Methods
۴ Analyses
۵ Conclusions
References

 

بخشی از متن مقاله:
Abstract

Researchers have long attempted to determine the amount of rainfall needed to trigger slope failures, yet relatively little progress has been reported on the effects of climate change on landslide initiation. Indeed, some relationships between landslides and climate change have been highlighted, but sign and magnitude of this correlation remain uncertain and influenced by the spatial and temporal horizon considered. This work makes use of statistically adjusted high-resolution regional climate model simulations, to study the expected changes of landslides frequency in the eastern Esino river basin (Central Italy). Simulated rainfall was used in comparison with rainfall thresholds for landslide occurrence derived by two observation-based statistical models (1) the cumulative event rainfall–rainfall duration model, and (2) the Bayesian probabilistic model. Results show an overall increase in projected landslide occurrence over the twenty-first century. This is especially confirmed in the high-emission scenario representative concentration pathway 8.5, where according to the first model, the events above rainfall thresholds frequency shift from * 0.025 to * 0.05 in the mountainous sector of the study area. Moreover, Bayesian analysis revealed the possible occurrence of landslide-triggering rainfall with a magnitude never occurred over the historical period. Landslides frequency change signal presents also considerable seasonal patterns, with summer displaying the steepest positive trend coupled to the highest inter-model spread. The methodological chain here proposed aims at representing a flexible tool for future landslide-hazard assessment, applicable over different areas and time horizons (e.g., short-term climate projections or seasonal forecasts).

Introduction

Over the next decades, societies will face massive environmental changes potentially able to substantially alter life styles and priorities (Lenton et al. 2008). Climate change will possibly be the major driver of such changes. However, if on the one hand the scientific community unequivocally recognized over these past decades the connection between the increase in greenhouse gases (GHGs) concentration and the increase in global temperature (Bindoff et al. 2013), on the other hand, changes in the rainfall patterns as a second-order effect of the increased temperature is connoted by higher uncertainty. Such reservations concern the magnitude and frequency of extreme events, how they will scale across the globe in response to the increase in temperature (Seneviratne et al. 2012; Scoccimarro et al. 2013; Drobinski et al. 2016). Notwithstanding these uncertainties, a broad consensus prevails on the acceleration of the hydrological cycle in a warmer atmosphere (Trenberth 1999; Mariotti et al. 2002; Lorenz and DeWeaver 2007; Volosciuk et al. 2016); acceleration appears strongly affected by the local-scale morphological and orographic peculiarities. (Xoplaki et al. 2004; Walsh et al. 2014). Rainfall is a major trigger of landslides (e.g., De Vita and Reichenbach 1998; Guzzetti et al. 2007), one of the most widespread geohydrological hazards over the world, and an increase in rainfall frequency and intensity may directly affect landslides frequency and magnitude thus increasing ensuing damages and fatalities. Indeed, good progresses have been made in linking the amount of rainfall needed to trigger slope failures (e.g., Crozier 1996; Aleotti 2004; Guzzetti et al. 2007; Martinotti et al. 2017), yet the nexus between climate change and landslide initiation appears more complicated and requires further study (Dikau and Schrott 1999; McInnes et al. 2007; Crozier 2010; Coe and Godt 2012). The available literature indicates a relationship between landslides and climate change, but the sign and strength of this correlation remain uncertain and extremely influenced by the spatial and temporal horizon considered (Seneviratne et al. 2012; Gariano and Guzzetti 2016). Landslides, strictly depending on geological, geomorphological, and land cover contexts, represent a category of climate change-related impacts (Pisano et al. 2017), which understanding and management require specific considerations. Moreover, the implementation of effective landslide adaptation measures depends on the availability of plausible multi-scale information about future climate trends. Regional climate model (RCM) simulations are considered primary tools for climate impact studies focusing on rainfall and other key climate variables (Giorgi 1990; Giorgi and Mearns 1999; Giorgi et al. 2009; Hawkins and Sutton 2009; Jacob et al. 2014).

نوشته مقاله انگلیسی رایگان در مورد تاثیر تغییرات اقلیمی بر فرکانس رانش زمین – اسپرینگر ۲۰۱۸ اولین بار در آی اس آی دانلود ISIDL. پدیدار شد.


 

مشخصات مقاله
ترجمه عنوان مقاله حسابداری برای کمک های دولتی: انتخاب استاندارد و حسابداری
عنوان انگلیسی مقاله Accounting for government grants: Standard-setting and accounting choice
انتشار مقاله سال ۲۰۱۸
تعداد صفحات مقاله انگلیسی ۱۷ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه الزویر
نوع نگارش مقاله مقاله پژوهشی (Research article)
مقاله بیس این مقاله بیس میباشد
نمایه (index) scopus – master journals – JCR
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
ایمپکت فاکتور(IF) ۱٫۷۹۶ در سال ۲۰۱۷
شاخص H_index ۵۸ در سال ۲۰۱۸
شاخص SJR ۰٫۹۱ در سال ۲۰۱۸
رشته های مرتبط حسابداری
گرایش های مرتبط حسابداری دولتی
نوع ارائه مقاله ژورنال
مجله / کنفرانس مجله حسابداری و سیاست عمومی – Journal of Accounting and Public Policy
دانشگاه Department of Accounting and Finance – Lancaster University Management School – UK
کلمات کلیدی کمک های دولتی، IAS 20، انتخاب حسابداری، تفاوت های بین المللی
کلمات کلیدی انگلیسی Government grants, IAS 20, Accounting choice, International differences
شناسه دیجیتال – doi
https://doi.org/10.1016/j.jaccpubpol.2018.02.004
کد محصول E9627
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:
Abstract
Keywords
JEL classification
۱ Introduction
۲ The technical problem and the responses of regulators
۳ Empirical research on IFRS options
۴ Outline of empirical analysis, and development of hypotheses
۵ Sample and data for empirical analyses
۶ Policy choice
۷ Disclosure quality
۸ The economic importance of asset grants
۹ Summary and conclusions
Appendix A. Disclosure quality scoring
Appendix B. Examples of ‘best practice’ disclosure
References

بخشی از متن مقاله:
ABSTRACT

This paper provides evidence on several matters relating to accounting for government grants under International Financial Reporting Standards (IFRS). Focusing on grants related to assets, we trace the development of International Accounting Standard (IAS) 20, outline some of the problems of current accounting practice, and suggest why these have not been addressed by the standard-setter. Then, by hand-collecting data relating to 559 firms from 15 countries, we empirically analyze several issues. We show that asset grants are economically important for some firms and that the frequency of grants is significantly different across the countries. For the nonfinancial firms in our sample, we identify the grant-related accounting policy choice: a firm can either show the grant as deferred income or net it against the asset. The options are roughly equally popular overall but the firm’s country of domicile is strongly associated with the choice. Further, as a key element of disclosure quality for this topic, we investigate whether or not the balance sheet-related numbers relating to grants are disclosed, finding that many firms do not disclose them. Disclosure quality is better for firms which use the ‘deferred income’ option, and it is also better in countries where a higher proportion of firms has received government grants. International differences and poor disclosure are detrimental to international comparisons, so we conclude that the policy choice should be removed from the accounting standard.

Introduction

Accounting for government grants has become a neglected area of standard-setting and it is little researched. Several standards of the International Accounting Standards Board (IASB) deal with the issue (e.g. separately for listed firms and for unlisted firms), but they have quite different requirements, some involving choice by preparers. Further, the issue is important in the context of the political pressure on standard-setters to increase transparency about financial flows between firms and governments (e.g. OECD, 2015). However, there is no coverage of this area (which could be called ‘non-reciprocal transfers’) in the conceptual framework of the IASB (2010a) which is designed to guide standard-setting. Further, there are no proposals to undertake research or to amend the framework or standards in the area. Unusually for any accounting topic, there are no requirements in US generally accepted accounting principles (GAAP). Although the IASB has not resolved the issue, for reasons discussed in this paper, other influential parties have acknowledged its importance (EFRAG, 2016).1 This paper analyzes accounting for asset grants both conceptually and empirically. International Accounting Standard 20 (IAS 20, Accounting for Government Grants and Disclosure of Government Assistance) deals with how to account for various types of government assistance. The general principle is old-fashioned matching: a grant should be recognized as income when the costs (which the grant is intended to compensate) are recognized as expenses (para. 12). Thus, a grant intended to compensate running costs is recognized as income in line with the costs. Similarly, a grant related to the purchase of an asset is taken to income over the life of the asset. This means that there will be a credit balance equal to the excess of cash received or receivable over the amount so far treated as income. IAS 20 allows two options for the presentation of this credit on the balance sheet: show it as deferred income (a sort of liability) or net it against the asset (para. 24). Consequently, the choice affects leverage, because the ‘deferred income’ option results in larger liabilities.2 In the income statement, a government grant increases profit over several years by the same amounts under both options, either by increasing ‘other operating income’ or by reducing the depreciation expense. Our empirical analysis of 559 firms from 15 countries shows that, in 2013, 43% of non-financial firms have asset grants, peaking at 89% of firms in Germany. These grants are economically important for some firms. For example, the Spanish firm, Enagas, reported government grants for the purchase of infrastructure assets3 with a carrying amount of €۲۵۳ million, which represented 11.9% of its shareholders’ equity.4 Further, if Enagas had financed the respective assets internally instead of receiving grants, its profit would have been 3.4% lower because of higher depreciation.5 The importance of grants also varies internationally. At its peak, in Italy, grants amount on average to over 14% of equity for firms with grants.

نوشته مقاله انگلیسی رایگان در مورد حسابداری برای کمک های دولتی – الزویر ۲۰۱۸ اولین بار در آی اس آی دانلود ISIDL. پدیدار شد.


 

مشخصات مقاله
ترجمه عنوان مقاله تاثیر بر آزمایشگاه ایمونولوژی گسترش در مکمل های درمانی
عنوان انگلیسی مقاله The effect on the immunology laboratory of the expansion in complement therapeutics
انتشار مقاله سال ۲۰۱۸
تعداد صفحات مقاله انگلیسی ۱۹ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه الزویر
نوع نگارش مقاله مقاله مروری (review article)
مقاله بیس این مقاله بیس نمیباشد
نمایه (index) scopus – master journals – JCR – MedLine
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
ایمپکت فاکتور(IF) ۲٫۱۹۰ در سال ۲۰۱۷
شاخص H_index ۱۱۹ در سال ۲۰۱۸
شاخص SJR ۱٫۲۸۹ در سال ۲۰۱۸
رشته های مرتبط پزشکی
گرایش های مرتبط ایمنی شناسی
نوع ارائه مقاله ژورنال
مجله / کنفرانس مجله روش های ایمونولوژیکی – Journal of Immunological Methods
دانشگاه Division of Rheumatology – University of Colorado School of Medicine – USA
کلمات کلیدی مکمل، درمان، تشخیص، eculizumab، CH50
کلمات کلیدی انگلیسی Complement, Therapeutics, Diagnostics, eculizumab, CH50
شناسه دیجیتال – doi
https://doi.org/10.1016/j.jim.2018.08.001
کد محصول E9586
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:
Abstract
۱ Introduction
۲ Classical & lectin pathways of complement
۳ Alternative pathway of complement
۴ Central connection point C3
۵ Terminal pathway of complement
۶ Complement regulators and receptors
۷ Considerations for testing interference
۸ Conclusions
References

بخشی از متن مقاله:
Abstract

The approval in the US and Europe of Eculizumab in 2007 marked a change in complement therapeutics, and with it the landscape for complement testing in the clinical immunology laboratory changed. The change had begun even before that when C1-Inhibitor preparations were approved in the 1980s in Europe. There are now two classes of approved drugs that may impact the immunology laboratory, with two dozen more with novel modalities and potential indications that are in various stages of development. Every pathway and about every component of complement has been targeted by these drug development programs, and the modalities of the drugs in development are diverse. These developments will likely result in more laboratories offering more complement testing, so this review looks forward to some of those possible changes in testing.

Introduction

Complement was recognized for its important role in innate humoral immunity as early as the 1900s, but only in the recent past have we seen the advent of drugs targeting complement [1]. This development was propelled by recognition of the fact that the roles and effects of complement extend far beyond just infection control [2, 3]. There are currently two points in the complement system that are targeted by approved pharmaceuticals, but there are therapeutics in development that target just about every component of complement [4]. The modalities and modes of action are almost as varied as the components targeted [5, 6]. This adds to the complexity of the requests coming to the clinical immunology laboratory around complement testing. Running a C3 and C4 level, and possibly a version of the total complement function assay, may have been sufficient in the past, but as these new therapeutics evolve immunology laboratories face increased calls to do a greater variety of complement testing with accelerated delivery deadlines. The first therapeutic specifically targeting the complement pathway was Eculizumab (trade name Soliris®) which was approved both in the US and in Europe in 2007 for the treatment of paroxysmal nocturnal hemoglobinuria (PNH) [7]. Before that C1-Inhibitor (C1-INH) was utilized in Europe and other countries as early as 1980s; the HIV epidemic slowed approval in the US. The FDA approved Soliris® then approved Berinert® and Cinryze® in 2008, with approval for Kalbitor® coming in 2009, all for Hereditary Angioedema (HAE) treatment [8-10]. Soliris® was approved in 2011 for a second indication, atypical Hemolytic Uremic Syndrome (aHUS). That same year Firazyr® was approved for HAE; Ruconest® followed in 2014.[11]. Most recently Soliris® was approved for Myasthenia Gravis (MG) and another HAE drug HAEGARDA® was approved in 2017 [12, 13]. These seven approved drugs fall into two areas of inhibition: the HAE drugs’ impact is early in the classical and lectin pathways, and Soliris® inhibition is in the terminal pathway. At this point almost every component of the complement cascade is being targeted [6]. This discussion is not intended to be a review of the specific therapeutics in development, as that has been done elsewhere [6, 14, 15]. Instead, we will focus on where in the cascade therapeutics are being targeted and how that is likely to affect clinical immunology laboratory testing. This paper will step through the pathways of complement individually, alongside the current and likely future testing requirements. As we discuss each pathway we will delve into how laboratory testing in complement will be impacted not only by the important step of diagnostic testing, but by the need for testing to follow compliance, to quantify drug levels and to verify the efficacy of the level of drug administration.

نوشته مقاله انگلیسی رایگان در مورد تاثیر بر آزمایشگاه ایمونولوژی گسترش در مکمل های درمانی – الزویر ۲۰۱۸ اولین بار در آی اس آی دانلود ISIDL. پدیدار شد.


 

مشخصات مقاله
ترجمه عنوان مقاله آیا آموزش اجباری، ارتقاء ایمنی و بهداشت شغلی را بهبود می بخشد؟ مورد مالزیایی
عنوان انگلیسی مقاله Does compulsory training improve occupational safety and health implementation? The case of Malaysian
انتشار مقاله سال ۲۰۱۸
تعداد صفحات مقاله انگلیسی ۸ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه الزویر
نوع نگارش مقاله مقاله پژوهشی (Research article)
مقاله بیس این مقاله بیس نمیباشد
نمایه (index) scopus – master journals – JCR
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
ایمپکت فاکتور(IF) ۲٫۸۳۵ در سال ۲۰۱۷
شاخص H_index ۸۱ در سال ۲۰۱۸
شاخص SJR ۱٫۱۱۳ در سال ۲۰۱۸
رشته های مرتبط پزشکی
گرایش های مرتبط بهداشت حرفه ای
نوع ارائه مقاله ژورنال
مجله / کنفرانس علوم ایمنی – Safety Science
دانشگاه Faculty of Social Sciences and Humanities – Universiti Kebangsaan Malaysia – Malaysia
کلمات کلیدی اثربخشی آموزش اجباری، توسعه منابع انسانی، ایمنی و سلامت شغلی، صنعت روانشناسی و سازمان، آزمایش Quasi، مالزی NIOSH
کلمات کلیدی انگلیسی Compulsory training effectiveness, Human resource development, Occupational safety and health, Psychology industry and organization, Quasi-experiment, NIOSH Malaysia
شناسه دیجیتال – doi
https://doi.org/10.1016/j.ssci.2018.07.012
کد محصول E9587
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:
Abstract
۱ Introduction
۲ Methods
۳ Findings and discussion
۴ Practical implications
۵ Conclusions
References

بخشی از متن مقاله:
ABSTRACT

The objective of this article was to investigate the effectiveness of occupational safety and health’s (OSH) compulsory training since it has never been addressed before. Although previous researchers find that OSH training is very important as an intervention to create safety climate; however, some researchers find that compulsory training is ineffective as compared to optional training. Hence, findings of this current research offers original contribution by determining whether OSH’s compulsory training could stimulate OSH implementation using a quasi-experimental design. An amount of 287 Malaysian participants attended 21 OSH’s compulsory training organized by the Malaysian’s National Institute of Occupational Safety and Health (NIOSH) in 2015 was taken for sample. A paired sample t-test indicates a significant implementation of OSH among respondents. In fact, 88.5% respondents passed learning examination at the end of training and majority or 98.3% respondents used what they learned in training at their respective workplaces after training completion. Additionally, using independent sample t-test, it is indicated that there is no significant different between respondents that felt they are mandated and voluntary to attend the OSH’s compulsory training. Hence, it is verified that compulsory training could also be effective; in which, the NIOSH’s compulsory training had stimulate OSH implementation among the Malaysian. Implications for future research and practice were also discussed.

Introduction

Safety training is very important as a part of safety climate (Ajslev et al., 2017; Christian et al., 2009); this is why most of countries around the globe, such as Malaysia required their people to attend safety training especially for those holding high risk hazard occupations. Unfortunately, some of research findings including by Tharenou (2001), Curado et al. (2015), and Aziz and Selamat (2016) reported that compulsory training would not be as effective as optional training. Since, this issue was not addressed using sample from trainees that attended safety training; there is a need to determine the effect of compulsory safety training on training effectiveness. In fact, this issue is significant to be investigated because it would determine whether safety training should be mandated because of its importance; otherwise, alternative intervention should be considered if compulsory safety training is ineffective. For example, Ngah et al. (2016) reported that the number of occupational accidents and injuries in Malaysia have increased by years. Ironically, the government has been initiating occupational safety and health (OSH) implementation through laws and regulations. For instance, under the Malaysian Occupational Safety and Health Act/OSHA (1994) revised in 2006, a list of job tasks that is dealing with high risk hazard is mandated to obtain certificate of practice by the Malaysian Department of Occupational Safety and Health (DOSH). This means that those employees involved should attend compulsory training organized by the Malaysian’s National Institute of Occupational Safety and Health (NIOSH) or other training organizations that approved by DOSH in order to get the certificate of practice. Nevertheless, there are some employers that still unconvinced about the importance of OSH’s compulsory training. For example, Ilham (2016) reported that a Malaysian contractor is dead after inhaling methane gas when cleaning a tank at PETRONAS plant in Kertih, Terengganu. The incident demonstrates the lack of specific knowledge and skills to prevent occupational accidents; it also provides lesson for employers and top management to be aware of complying the government’s laws and rules especially to provide OSH’s compulsory training for employees. Unfortunately, some researchers, such as Curado et al. (2015) found that compulsory training is ineffective as compared to optional training. Hence, there is a need to determine whether OSH’s compulsory training is effective to improve safety performance since previous researches have neglected this issue.

نوشته مقاله انگلیسی رایگان در مورد تاثیر آموزش اجباری بر ارتقاء ایمنی و بهداشت شغلی – الزویر ۲۰۱۸ اولین بار در آی اس آی دانلود ISIDL. پدیدار شد.


 

مشخصات مقاله
ترجمه عنوان مقاله سلامت کار و ایمنی در صنعت ۴٫۰ دوره: علت اصلی نگرانی؟
عنوان انگلیسی مقاله Occupational health and safety in the industry 4.0 era: A cause for major concern?
انتشار مقاله سال ۲۰۱۸
تعداد صفحات مقاله انگلیسی ۹ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه الزویر
نوع نگارش مقاله مقاله مروری (review article)
مقاله بیس این مقاله بیس نمیباشد
نمایه (index) scopus – master journals – JCR
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
ایمپکت فاکتور(IF) ۲٫۸۳۵ در سال ۲۰۱۷
شاخص H_index ۸۱ در سال ۲۰۱۸
شاخص SJR ۱٫۱۱۳ در سال ۲۰۱۸
رشته های مرتبط پزشکی
گرایش های مرتبط بهداشت حرفه ای
نوع ارائه مقاله ژورنال
مجله / کنفرانس علوم ایمنی – Safety Science
دانشگاه Industrial Engineering Department – Université du Québec à Trois-Rivières – Canada
کلمات کلیدی صنعت ۴٫۰، بهداشت و ایمنی شغلی (OHS)
کلمات کلیدی انگلیسی Industry 4.0, Occupational health and safety (OHS)
شناسه دیجیتال – doi
https://doi.org/10.1016/j.ssci.2018.06.012
کد محصول E9588
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:
Abstract
۱ Introduction
۲ Methodology
۳ Results
۴ Discussion
۵ Conclusion
References

بخشی از متن مقاله:
ABSTRACT

Real-time communication, Big Data, human–machine cooperation, remote sensing, monitoring and process control, autonomous equipment and interconnectivity are becoming major assets in modern industry. As the fourth industrial revolution or Industry 4.0 becomes the predominant reality, it will bring new paradigm shifts, which will have an impact on the management of occupational health and safety (OHS). In the midst of this new and accelerating industrial trend, are we giving due consideration to changes in OHS imperatives? Are the OHS consequences of Industry 4.0 being evaluated properly? Do we stand to lose any of the gains made through proactive approaches? Are there rational grounds for major concerns? In this article, we examine these questions in order to raise consciousness with regard to the integration of OHS into Industry 4.0. It is clear that if the technologies driving Industry 4.0 develop in silos and manufacturers’ initiatives are isolated and fragmented, the dangers will multiply and the net impact on OHS will be negative. As major changes are implemented, previous gains in preventive management of workplace health and safety will be at risk. If we are to avoid putting technological progress and OHS on a collision course, researchers, field experts and industrialists will have to collaborate on a smooth transition towards Industry 4.0.

Introduction

Industrialisation has undergone remarkable transformations since its beginnings in the 18th century. Following the introduction of machinery powered by local generation of steam, which uncoupled production from the limitations of human manual effort (Industrial revolution 1.0), the next paradigm shift came in the 19th century with the introduction of electricity, which allowed the broad distribution of power from a central facility. Thanks to electricity, machinery became less bulky and ran faster (Industry 2.0). The 20th century brought powered assembly lines, and with the development of electronics, manufacturing became more and more automated (Industry 3.0) and focused on performance. With automation came opportunities to optimise manufacturing processes and improve productivity through the design of more flexible, ergonomic and safer machinery (MESI, 2016). In comparison, the term “Industry 4.0” was coined very recently. As might be expected, it refers to the convergence of manufacturing with the digital revolution, artificial intelligence, the Internet of things and with every device called “smart”. Its goal is to allow manufacturers to meet ever-changing demand more efficiently using adaptable and responsive machinery. This idea goes beyond the design of single machines and now encompasses a broadened vision that can best be described as a global revolution in manufacturing. Conceived in Germany, this vision has spread to several other industrialized countries, some of which have been investing heavily in order to catch up to the innovators (MacDougall, 2014; MESI, 2016). Real-time communication, Big Data, man–machine cooperation, remote sensing, monitoring and control, autonomous equipment and interconnectivity are all considered as non-negligible assets in industries that face fierce competition and seek to improve productivity and reduce costs. The fourth industrial revolution goes well beyond concepts such as interconnectivity and digital manufacturing. In Industry 4.0, businesses digitize their physical assets and integrate them into digital ecosystems throughout the value chain. Industry 4.0 promises increases in productivity through the integration of digital systems of production with analysis and communication of all data generated within an intelligent environment.

نوشته مقاله انگلیسی رایگان در مورد سلامت کار و ایمنی در صنعت ۴٫۰ دوره – الزویر ۲۰۱۸ اولین بار در آی اس آی دانلود ISIDL. پدیدار شد.


 

مشخصات مقاله
ترجمه عنوان مقاله طبقه بندی طیفی برای تشخیص آسیب های متعدد در محیط های پیچیده بالینی: یک نمونه نورو انکولوژی
عنوان انگلیسی مقاله Spectral classification for diagnosis involving numerous pathologies in a complex clinical setting: A neuro-oncology example
انتشار مقاله سال ۲۰۱۹
تعداد صفحات مقاله انگلیسی ۸ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه الزویر
نوع نگارش مقاله مقاله پژوهشی (Research article)
مقاله بیس این مقاله بیس نمیباشد
نمایه (index) scopus – master journals – JCR – MedLine
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
ایمپکت فاکتور(IF) ۲٫۸۸۰ در سال ۲۰۱۷
شاخص H_index ۹۶ در سال ۲۰۱۸
شاخص SJR ۰٫۶۴۸ در سال ۲۰۱۸
رشته های مرتبط پزشکی
گرایش های مرتبط آسیب شناسی
نوع ارائه مقاله ژورنال
مجله / کنفرانس Spectrochimica Acta بخش A: طیف سنجی مولکولی و بیومولکولی – Spectrochimica Acta Part A: Molecular and Biomolecular Spectroscopy
دانشگاه School of Pharmacy and Biomedical Sciences – University of Central Lancashire – UK
کلمات کلیدی طیف سنجی ATR-FTIR، بیوفیلد ها، تومورهای مغز، طبقه بندی، حساسیت، اختصاصی
کلمات کلیدی انگلیسی ATR-FTIR spectroscopy, Biofluids, Brain tumours, Classification, Sensitivity, Specificity
شناسه دیجیتال – doi
https://doi.org/10.1016/j.saa.2018.07.078
کد محصول E9486
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:
Abstract
۱ Introduction
۲ Methods
۳ Results
۴ Discussion
۵ Conclusions
References

بخشی از متن مقاله:
abstract

Much effort is currently being placed into developing new blood tests for cancer diagnosis in the hope of moving cancer diagnosis earlier and by less invasive means than current techniques, e.g., biopsy. Current methods are expected to diagnose and begin treatment of cancer within 62 days of patient presentation, though due to high volume and pressures within the NHS in the UK any technique that can reduce time to diagnosis would allow reduction in the time to treat for patients. The use of vibrational spectroscopy, notably infrared (IR) spectroscopy, has been under investigation for many years with varying success. This technique holds promise as is would combine a generally well accepted test (a blood test) with analysis that is reagent free and cheap to run. It has been demonstrated that, when asked simple clinical questions (i.e., cancer vs. no cancer), results from spectroscopic studies are promising. However, in order to become a clinically useful tool, it is important that the test differentiates a variety of cancer types from healthy patients. This study has analysed plasma samples with attenuated total reflection Fourier-transform IR spectroscopy (ATR-FTIR), to establish if the technique is able to distinguish normal from primary or metastatic brain tumours. We have shown that when asked specific questions, i.e., highgrade glioma vs. low-grade glioma, the results show a significantly high accuracy (100%). Crucially, when combined with meningiomas and metastatic lesions, the accuracy remains high (88–۱۰۰%) with only minimal overlap between the two metastatic adenocarcinoma groups. Therefore in a clinical setting, this novel technique demonstrates potential benefit when used in conjuction with existing diagnostic methods.

Introduction

Blood testing for cancer diagnostics is a popular ideal. It uses an acceptable patient test, i.e., a blood test, which is minimally-invasive and machine analysed, can be run on a mass scale, and can target specific markers circulating in the blood. Whilst some cancers can be identified by the use of biomarkers, there are currently no such markers for primary or metastatic brain tumours, nor are any biomarkers yet involved in a mass-screening programme [1]. Brain tumours, both primary and metastatic, often present with a range of non-specific symptoms. The diagnostic process involves a combination of history taking, examination and radiology to determine the presence of a tumour and its possible origin [2]. There are specific radiological appearances that can help differentiate between primary and metastatic brain tumours; however, these rules do not always hold true [3]. A brain tumour may also be the first presentation of a metastatic cancer from elsewhere within the body; this accounts for up to a quarter of brain tumours [4]. Currently, a combination of radiological imaging and histology is used to detect the primary origin of a brain tumour. When metastatic, pathologists can apply immunohistochemical stains to formalin-fixed paraffin-embedded (FFPE) tissue, within which a combination of positive and negative stains can help determine a primary site of origin. Over recent years the potential of vibrational spectroscopy has been touted as an ‘inexpensive, high throughput and reagent-free’ cancer diagnostic tool. In vivo studies have shown great promise using both tissue and blood component analysis with detection of cancer vs. non-cancer in many pilot studies showing promising results [5,6]. When considering biofluids, predominantly serum has been analysed for brain cancer, using attenuated total reflection Fourier-transform infrared (ATR-FTIR) spectroscopy, with varying sample methods used [7]. This is due to the erythrocyte component in whole blood providing a strong interfering spectroscopic signal, likely masking the underlying changes seen in cancer vs. non-cancer patients [8]. The main limitations of these studies focus around different methods of sample preparation and analysis.

نوشته مقاله انگلیسی رایگان در مورد تشخیص آسیب های متعدد در محیط های پیچیده بالینی – الزویر ۲۰۱۹ اولین بار در آی اس آی دانلود ISIDL. پدیدار شد.


 

مشخصات مقاله
ترجمه عنوان مقاله بررسی ادبیات سیستماتیک در مورد دارایی های نامشهود و نوآوری باز
عنوان انگلیسی مقاله A systematic literature review on intangible assets and open innovation
انتشار مقاله سال ۲۰۱۷
تعداد صفحات مقاله انگلیسی ۱۱ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه اسپرینگر
مقاله بیس این مقاله بیس نمیباشد
نمایه (index) scopus – master journals – JCR
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
ایمپکت فاکتور(IF)
۰٫۸۶۴ در سال ۲۰۱۷
شاخص H_index ۲۷ در سال ۲۰۱۷
شاخص SJR ۰٫۴۴۵ در سال ۲۰۱۷
رشته های مرتبط حسابداری
گرایش های مرتبط حسابداری مالی
نوع ارائه مقاله
ژورنال
مجله / کنفرانس اقدامات و تحقیق مدیریت دانش – Knowledge Management Research & Practice
دانشگاه University of Cassino and the Southern Lazio – Italy
کلمات کلیدی دارایی های نامشهود؛ نوآوری باز وضعیت هنر؛ بررسی ادبیات
کلمات کلیدی انگلیسی Intangible assets; open innovation; state-of-the-art; literature review
شناسه دیجیتال – doi
https://doi.org/10.1057/s41275-016-0041-7
کد محصول E9469
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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سفارش ترجمه این مقاله سفارش ترجمه این مقاله

 

فهرست مطالب مقاله:
Abstract
Introduction
Methodology
State-of-the-art review
Conclusion
References

 

بخشی از متن مقاله:
Abstract

Despite the growing interest, Open Innovation (OI) in Intangible Assets (IAs) research is still fragmented and displays a limited contextual focus. This paper aims to provide a clearer view of these issues and represents a first step toward filling such research gap. A systematic literature review and a synthesis of highquality contributions with a focus on a general overview of research on OI and IAs in OI processes have been carried out. By critically evaluating the current body of literature and definitions, we have moved a step further toward comprehending the multiple facets of existing research and highlight several promising areas for future development. In particular, we have analyzed the role of IAs in OI practices by selecting a synthesis and a critical review of their different exploitations. We have combined multiple algorithms to produce a clear topical taxonomy of the multiple strands of research lying at the interface of OI and IAs.

Introduction

The topics of Intangible Assets (IA) and Open Innovation (OI) represent research themes among the most fertile in the last 30 years. Although they have developed almost independently of one another, a common conceptual theme has deeply interconnected their evolution: knowledge, in all its different definitions and interpretations. Interest in intangible assets (IAs) has casually arisen since the beginning of the past century (Veblen, 1908). But, only in the mid-twentieth century researchers’ attention was attracted by the work of Polanyi (1958) on tacit knowledge, which kept inside the seed of the future evolution of intangible assets. At the end of the twentieth century, Nonaka and Takeuchi (1995) presented their highly influential work on ‘‘the knowledge creating company’’ and paved the way for the formulation of tangible/intangible asset principles. Throughout the past 20 years, a wide array of studies by several authors dealt with the concept of non-physical assets, which proved to sustain the competitive advantage of firms. The role of IAs, therefore, has assumed an even more considerable relevance that has led to an increasing rate of publications in academic journals. As often happens in the evolution of a discipline, a sudden exploit of interest, which is deemed to be caused by a revolutionary cultural acquisition, is, in reality, a consequence of an evolution. This has been the case of Open Innovation (OI) as far as the innovation management field is concerned. Indeed, Dahlander and Gann (2010), in their extensive literature review, put into evidence that, sometime before Gann and Chesbrough burst with their work (2003) into the scientific literature on innovation, many authors had formulated concepts and questions related to OI, as absorptive capacity (Cohen and Levinthal, 1990), how to obtain economic returns from innovation (Teece, 1986), the opposition between exploration versus exploitation (March, 1991). In particular, Mowery (2009) affirms that in the late 19th and early 20th centuries, ‘‘many of the elements of the ‘‘Open Innovation’’ approach to R&D management [were] visible’’ and that closed innovation activities were even less in number than open innovation ones. Unquestionably, as further explained in the definition given by Chesbrough et al (2006), the role of OI paradigm for its capability of fostering technological projects from internal or external origins to market can be considered fundamental to business structures. Actually, an increasing number of firms have recognized the benefit of external knowledge to support their innovation activities (Chen et al, 2015).

نوشته مقاله انگلیسی رایگان در مورد دارایی های نامشهود و نوآوری باز – اسپرینگر ۲۰۱۷ اولین بار در سایت آی اس آی دانلود ISIDL. پدیدار شد.


 

مشخصات مقاله
ترجمه عنوان مقاله حذف سریع فلزات سنگین توسط نانوسیم های اکسید قلع به عنوان جاذب های جدید در تکنیک استخراج فاز جامد
عنوان انگلیسی مقاله Ultrafast removal of heavy metals by tin oxide nanowires as new adsorbents in solid-phase extraction technique
انتشار مقاله سال ۲۰۱۸
تعداد صفحات مقاله انگلیسی ۸ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه اسپرینگر
نوع نگارش مقاله
مقاله پژوهشی (Research article)
مقاله بیس این مقاله بیس نمیباشد
نمایه (index) scopus – master journals – JCR – ISC
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
ایمپکت فاکتور(IF)
۲٫۰۳۷ در سال ۲۰۱۷
شاخص H_index ۵۶ در سال ۲۰۱۸
شاخص SJR ۰٫۶ در سال ۲۰۱۸
رشته های مرتبط شیمی
گرایش های مرتبط شیمی تجزیه
نوع ارائه مقاله
ژورنال
مجله / کنفرانس مجله بین المللی علوم و فن آوری محیط زیست – International Journal of Environmental Science and Technology
دانشگاه Department of Chemistry – Faculty of Science – University of Qom – Iran
کلمات کلیدی طراحی فاکتوریل، ایزوترم، نانوسیم SnO2، استخراج فاز جامد، حذف سریع فلزات سنگین
کلمات کلیدی انگلیسی Factorial design, Isotherms, SnO2 nanowires, Solid-phase extraction, Ultrafast heavy metal removal
شناسه دیجیتال – doi
https://doi.org/10.1007/s13762-017-1481-1
کد محصول E9470
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فهرست مطالب مقاله:
Abstract
Introduction
Materials and methods
Results and discussion
Optimization parameters for removal of heavy metals from water
Adsorption isotherms
Conclusion
References

 

بخشی از متن مقاله:
Abstract

In the present research, the removal of lead(II) and copper(II) from aqueous solutions is studied, using SnO2 nanowires as new adsorbent on solid-phase extraction disk and compared with pine core and buttonwood as biosorbents. Batch adsorption experiments were performed as a function of pH, adsorption time, solute concentration and adsorbent dose for biosorbents. Also, the pH, transfer rate of solution and metal concentration were selected as experimental parameters for the removal of heavy metals by SnO2 nanowires. All of the parameters were optimized by experimental design method for sorbents. The experimental equilibrium adsorption data are tested for the Langmuir and Freundlich equations. Results indicate the following order to fit the isotherms: Langmuir[Freundlich, in case of lead and copper ions. The removal of Cu(II) and Pb(II) was performed by selected sorbents in the presence of interferences ions. This led to no remarkable decrease in the removal efficiency of SnO2 nanowires. Using the SnO2 nanowires in the wastewater treatment indicated 96.8 and 85.28% removal efficiency in only 7 min for Pb(II) and Cu(II), respectively. SnO2 nanowires were found as reusable sorbent. Therefore, SnO2 nanowires have a good potential for application in environmental protection.

Introduction

Heavy metal pollution has become one of the major threats to the environment due to their toxicities, nonbiodegradability, bioaccumulation in human body and food chain and most likely carcinogenicities to human (Stafiej and Pyrzynska 2007). Accumulation of heavy metals in the environment causes heavy metal poisoning even when they are present in low concentrations (Hsieh and Horng 2007). The major source for heavy metal contamination of aquatic environments is industrial activities such as refining, painting, metal plating and cleaning, battery and car radiator manufacturing, textile and leather tannins (Rao et al. 2007; Shahidi et al. 2016; Simonovic et al. 2007; Toprak and Girgin 2000). Lead, copper, mercury, chromium, arsenic, cadmium, zinc and nickel are the most common contaminants found in environmental water samples (Rao et al. 2007). Pb(II) and Cu(II) are the metal ions that are used most widely in industry. In the recent years, it is of vital importance to determine and identify lead and copper ions because of high toxicity. They can cause a variety of negative effects on human health, for example, neurotoxicity, jaundice, liver toxicity, anemia, encephalopathy, hepatitis and nephritic syndrome (Singha and Das 2012). The permissible limit of lead and copper was notified by World Health Organization as 10 lg l-1 and 1.5 mg l-1 , respectively (Goel et al. 2005). A wide variety of techniques were applied for the elimination of metal pollutants from aqueous solutions including ion exchange, reverse osmosis, membrane filtration, evaporation, solvent extraction and adsorption (Fu and Wang 2011; Kumar et al. 2017; Kamal et al. 2017). Among these existing techniques, adsorption was developed due to high yield, easy operation and the variety of adsorbents. However, in recent years due to the application of various biomaterials for the sorption purpose, the term adsorption has become more popular as biosorption. A number of biomaterials were widely employed for metal ion removal from aqueous solutions including agricultural wastes, biopolymers and plant wastes (Pan et al. 2009; Mishra et al. 1996). Phytoremediation has emerged as an environment-friendly technology that employs plants for the uptake of heavy metals (Boonyapookana et al. 2005). This technology involves growing plants on appropriate sites and application of dried powder of root, leaves or skin of plants in water (Weerasinghe et al. 2008; Lasat 2002). Development of nanotechnology introduced a new insight into sorbent for extraction of compounds or removal of pollutants (Alizadeh and Najafi 2013; Alizadeh et al. 2016; Alizadeh 2016). In recent years, the development of nanotechnology in preparation of sorbents has enhanced the efficiency of heavy metal removing.

نوشته مقاله انگلیسی رایگان در مورد حذف فلزات سنگین توسط نانوسیم های اکسید قلع – اسپرینگر ۲۰۱۸ اولین بار در سایت آی اس آی دانلود ISIDL. پدیدار شد.

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