INTEGRATION OF ACTIVITY-BASED COSTING AND TARGET COSTING -THEORETICAL STUDY

This study aimed to explore the integration mechanism between Activity-Based Costing (ABC) and Target Costing (TC) as two modern tools for management control in economic institutions.The study concluded that the outputs of the ABC system represented by the vast amount of information and data on various production activities could effectively contribute to the implementation Target Costing system (TC).It recommended that economic institutions adopt an integrated costing system that combines Activity-Based Costing and Target Costing to enhance management efficiency and support cost-related decision-making

Design of a photodiode based on NiO/ZnO heterojunction

The recent interest in applications of ultraviolet photodiodes based on Nickel Oxide/ Zinc Oxide (NiO/ZnO) heterojunction heightens the need for more developments. One of the greatest challenges was to indicate which factors control the performance of these devices. Therefore, this research is based on three studies. In the first study, we managed to get the effect of the source solution quantity on structural and optical characteristics of ZnO and NiO thin films grown by spray pyrolysis for the design of NiO/ ZnO photodiodes. We assumed that increasing the film thickness reduces the defects and results in less recombination through higher crystallinity which enhances the photodetection. In the second study, we fabricated a NiO/ZnO junction by spray pyrolysis with optimum conditions. We performed a simulation to clarify the effects of heterojunction behavior and interface trap on the performance of NiO/ZnO photodiodes. The origin of current has been attributed to the tunneling, thermionic emission in the interface and due interface traps SRH generation and recombination controlling the carrier transport at the heterojunction. As a third study, the radio frequency sputtering technique was used to deposit NiO and ZnO thin films to form NiO/ZnO heterojunction in oxygen flow absence conditions. We found that the NiO/ZnO heterojunction has a semi-transparency in the visible range which makes this heterojunction suitable for broadband photodetection applications. This study demonstrates that NiO/ZnO heterojunction could play an important role in many applications such as broadband photodetection (ultraviolet and visible ranges), partial transparent optoelectronic devices and solar cells. These studies imply that using the crystal structure as desired has always been the key to designing and targeting high-quality heterojunctions. These results have allowed us to identify key parameters useful for the optimization of NiO/ZnO photodiodes, as well as to give realistic estimates of the performances of such UV device

Recent Advancements in TiO2 Nanostructures: Sustainable Synthesis and Gas Sensing

The search for sustainable technology-driven advancements in material synthesis is a new norm, which ensures a low impact on the environment, production cost, and workers' health. In this context, non-toxic, non-hazardous, and low-cost materials and their synthesis methods are integrated to compete with existing physical and chemical methods. From this perspective, titanium oxide (TiO2) is one of the fascinating materials because of its non-toxicity, biocompatibility, and potential of growing by sustainable methods. Accordingly, TiO2 is extensively used in gas-sensing devices. Yet, many TiO2 nanostructures are still synthesized with a lack of mindfulness of environmental impact and sustainable methods, which results in a serious burden on practical commercialization. This review provides a general outline of the advantages and disadvantages of conventional and sustainable methods of TiO2 preparation. Additionally, a detailed discussion on sustainable growth methods for green synthesis is included. Furthermore, gas-sensing applications and approaches to improve the key functionality of sensors, including response time, recovery time, repeatability, and stability, are discussed in detail in the latter parts of the review. At the end, a concluding discussion is included to provide guidelines for the selection of sustainable synthesis methods and techniques to improve the gas-sensing properties of TiO2

Dépôt de particules d’or sur argiles Préparation, caractérisation et application catalytique

Ce travail est consacré à la préparation de catalyseurs monométalliques à base d'or supportés sur une argile : la Bentonite, purifiée (B), intercalée par l'aluminium (Al-B), ou par le fer (Fe-B) dans le but d'étudier : - L'influence du support, du pH de prétraitement de la surface du support, de la température et de la nature du traitement, sur la taille des particules d'or. - l'influence de la nature du prétraitement sur l'activité et la sélectivité du catalyseur 1%Au/Al-B en hydrogénation sélective du crotonaldehyde. Ces solides ont été préparés par la méthode déposition- précipitation puis caractérisés principalement par DRX, UV-VIS et mesure de la surface spécifique BET. Les résultats des caractérisations et notamment ceux de l'UV-VIS ont montré que la taille et la distribution des particules d'or ne sont pas les mêmes sur les supports B, Al-B et Fe-B. Cependant, les tailles des particules d'or sont augmentées avec l'augmentation de la température du traitement thermique et diminuées avec l'augmentation du pH du prétraitement du support. La réduction (sous hydrogène) provoque la formation de nanoparticules de tailles plus petites que celles traitées sous air ou sous air puis Hydrogène, et par conséquent une activité catalytique et une sélectivité en alcool insaturé plus importantes

Clusterin accumulates in synapses in Alzheimer’s disease and is increased in Apolipoprotein E4 carriers

One of the major challenges in developing effective therapeutic strategies for Alzheimer's disease is understanding how genetic risk factors contribute to neurodegeneration. The apolipoprotein epsilon 4 isoform ( APOE4) and variants in the Clusterin ( CLU) gene (also known as apolipoprotein J) are associated with increased risk of developing Alzheimer's. Our previous work demonstrated that APOE4 exacerbates synapse degeneration and synaptic accumulation of toxic oligomeric amyloid beta in human Alzheimer's and mouse models of disease. Here, we observe clusterin in synapses in human Alzheimer's disease brain. The percentage of synapses containing clusterin is higher in APOE4 carriers than APOE3 carriers. Furthermore, we observe oligomeric amyloid beta accumulation within synapses containing clusterin which is also higher in APOE4 carriers. These data link two genetic risk factors with synapse degeneration in Alzheimer's and support a potential role for clusterin working with APOE in causing synaptic damage. </p

SYNTHESIS AND CHARACTERIZATION OF CATALYTIC GOLDEN NANOPARTICLES DEPOSITED ON Fe/A1 PILLARED BENTONITES CATALYTIC ACTIVITY

The clay menirals are abundant natural materials, clean and inexpensive, which can be used in catalysis

Proapoptotic role of nuclear clusterin in brain

Clusterin (CLU) is a multifunctional glycoprotein that has secretory and nuclear isoforms. The two isoforms are known to play opposite roles in cell survival/death. In this review, we summarize recent progress on the pro-apoptotic function of nuclear CLU in vitro and in vivo and discuss previous reports on the role of CLU in brain damage and neurodegeneration

Prevention of methamphetamine-induced microglial cell death by TNF-α and IL-6 through activation of the JAK-STAT pathway

<p><b>Abstract</b></p> <p><b>Background</b></p> <p>It is well known that methamphetamine (METH) is neurotoxic and recent studies have suggested the involvement of neuroinflammatory processes in brain dysfunction induced by misuse of this drug. Indeed, glial cells seem to be activated in response to METH, but its effects on microglial cells are not fully understood. Moreover, it has been shown that cytokines, which are normally released by activated microglia, may have a dual role in response to brain injury. This led us to study the toxic effect of METH on microglial cells by looking to cell death and alterations of tumor necrosis factor-alpha (TNF-α) and interleukine-6 (IL-6) systems, as well as the role played by these cytokines.</p> <p><b>Methods</b></p> <p>We used the N9 microglial cell line, and cell death and proliferation were evaluated by terminal deoxynucleotidyl transferase dUTP nick end labeling assay and incorporation of bromodeoxyuridine, respectively. The TNF-α and IL-6 content was quantified by enzyme-linked immunosorbent assay, and changes in TNF receptor 1, IL-6 receptor-alpha, Bax and Bcl-2 protein levels by western blotting. Immunocytochemistry analysis was also performed to evaluate alterations in microglial morphology and in the protein expression of phospho-signal transducer and activator of transcription 3 (pSTAT3).</p> <p><b>Results</b></p> <p>METH induced microglial cell death in a concentration-dependent manner (EC₅₀ = 1 mM), and also led to significant morphological changes and decreased cell proliferation. Additionally, this drug increased TNF-α extracellular and intracellular levels, as well as its receptor protein levels at 1 h, whereas IL-6 and its receptor levels were increased at 24 h post-exposure. However, the endogenous proinflammatory cytokines did not contribute to METH-induced microglial cell death. On the other hand, exogenous low concentrations of TNF-α or IL-6 had a protective effect. Interestingly, we also verified that the anti-apoptotic role of TNF-α was mediated by activation of IL-6 signaling, specifically the janus kinase (JAK)-STAT3 pathway, which in turn induced down-regulation of the Bax/Bcl-2 ratio.</p> <p><b>Conclusions</b></p> <p>These findings show that TNF-α and IL-6 have a protective role against METH-induced microglial cell death via the IL-6 receptor, specifically through activation of the JAK-STAT3 pathway, with consequent changes in pro- and anti-apoptotic proteins.</p

Zinc Sensing Receptor Signaling, Mediated by GPR39, Reduces Butyrate-Induced Cell Death in HT29 Colonocytes via Upregulation of Clusterin

Zinc enhances epithelial proliferation, protects the digestive epithelial layer and has profound antiulcerative and antidiarrheal roles in the colon. Despite the clinical significance of this ion, the mechanisms linking zinc to these cellular processes are poorly understood. We have previously identified an extracellular Zn2+ sensing G-protein coupled receptor (ZnR) that activates Ca2+ signaling in colonocytes, but its molecular identity as well as its effects on colonocytes' survival remained elusive. Here, we show that Zn2+, by activation of the ZnR, protects HT29 colonocytes from butyrate induced cell death. Silencing of the G-protein coupled receptor GPR39 expression abolished ZnR-dependent Ca2+ release and Zn2+-dependent survival of butyrate-treated colonocytes. Importantly, GPR39 also mediated ZnR-dependent upregulation of Na+/H+ exchange activity as this activity was found in native colon tissue but not in tissue obtained from GPR39 knock-out mice. Although ZnR-dependent upregulation of Na+/H+ exchange reduced the cellular acid load induced by butyrate, it did not rescue HT29 cells from butyrate induced cell death. ZnR/GPR39 activation however, increased the expression of the anti-apoptotic protein clusterin in butyrate-treated cells. Furthermore, silencing of clusterin abolished the Zn2+-dependent survival of HT29 cells. Altogether, our results demonstrate that extracellular Zn2+, acting through ZnR, regulates intracellular pH and clusterin expression thereby enhancing survival of HT29 colonocytes. Moreover, we identify GPR39 as the molecular moiety of ZnR in HT29 and native colonocytes

Contribution à l’évaluation de la gestion des déchets spéciaux au sein de l’entreprise ENIEM- Complexe de Oued Aïssi (Tizi-Ouzou)

53 p. : ill. ; 30 cm. (+ CD-Rom)La gestion des déchets dans les entreprises pose souvent un problème crucial qui nécessite plus ou moins un grand investissement, un savoir faire parfois non maitrisé et des exigences réglementaires pouvant être difficile à appliquer. Notre travail s’est déroulé dans une entreprise de production des appareils électroménagers, dénommée ENIEM du premier mars au 31 mai 2015 dans le but de faire une évaluation de la gestion des déchets spéciaux, conformément à la réglementation en vigueur et de proposer une gestion durable et plus efficace. Il ressort de ce travail que l’ENIEM qui génère des quantités annuelles appréciables de déchets spéciaux dont une quantité est stockée à l’intérieur, une autre est confiée à des prestataires extérieurs, n’applique pas systématiquement les 3RV-E, particulièrement la réduction à la source. Par ailleurs, nous avons relevé que les employés manquent de sensibilisation, d’information et de formation sur les déchets, que les gestionnaires souffrent d’un manque de connaissance sur la gestion durable (intégration des 3 pôles DD) et qu’ils préfèrent des solutions plus faciles et moins coûteuses. Celles-ci, sont particulièrement préjudiciables sur le plan environnemental