Search results for: type i error
5115 Improving Predictions of Coastal Benthic Invertebrate Occurrence and Density Using a Multi-Scalar Approach
Authors: Stephanie Watson, Fabrice Stephenson, Conrad Pilditch, Carolyn Lundquist
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Spatial data detailing both the distribution and density of functionally important marine species are needed to inform management decisions. Species distribution models (SDMs) have proven helpful in this regard; however, models often focus only on species occurrences derived from spatially expansive datasets and lack the resolution and detail required to inform regional management decisions. Boosted regression trees (BRT) were used to produce high-resolution SDMs (250 m) at two spatial scales predicting probability of occurrence, abundance (count per sample unit), density (count per km2) and uncertainty for seven coastal seafloor taxa that vary in habitat usage and distribution to examine prediction differences and implications for coastal management. We investigated if small scale regionally focussed models (82,000 km2) can provide improved predictions compared to data-rich national scale models (4.2 million km2). We explored the variability in predictions across model type (occurrence vs abundance) and model scale to determine if specific taxa models or model types are more robust to geographical variability. National scale occurrence models correlated well with broad-scale environmental predictors, resulting in higher AUC (Area under the receiver operating curve) and deviance explained scores; however, they tended to overpredict in the coastal environment and lacked spatially differentiated detail for some taxa. Regional models had lower overall performance, but for some taxa, spatial predictions were more differentiated at a localised ecological scale. National density models were often spatially refined and highlighted areas of ecological relevance producing more useful outputs than regional-scale models. The utility of a two-scale approach aids the selection of the most optimal combination of models to create a spatially informative density model, as results contrasted for specific taxa between model type and scale. However, it is vital that robust predictions of occurrence and abundance are generated as inputs for the combined density model as areas that do not spatially align between models can be discarded. This study demonstrates the variability in SDM outputs created over different geographical scales and highlights implications and opportunities for managers utilising these tools for regional conservation, particularly in data-limited environments.Keywords: Benthic ecology, spatial modelling, multi-scalar modelling, marine conservation.
Procedia PDF Downloads 775114 Numerical Study of Elastic Performances of Sandwich Beam with Carbon-Fibre Reinforced Skins
Authors: Soukaina Ounss, Hamid Mounir, Abdellatif El Marjani
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Sandwich materials with composite reinforced skins are mostly required in advanced construction applications with a view to ensure resistant structures. Their lightweight, their high flexural stiffness and their optimal thermal insulation make them a suitable solution to obtain efficient structures with performing rigidity and optimal energy safety. In this paper, the mechanical behavior of a sandwich beam with composite skins reinforced by unidirectional carbon fibers is investigated numerically through analyzing the impact of reinforcements specifications on the longitudinal elastic modulus in order to select the adequate sandwich configuration that has an interesting rigidity and an accurate convergence to the analytical approach which is proposed to verify performed numerical simulations. Therefore, concerned study starts by testing flexion performances of skins with various fibers orientations and volume fractions to determine those to use in sandwich beam. For that, the combination of a reinforcement inclination of 30° and a volume ratio of 60% is selected with the one with 60° of fibers orientation and 40% of volume fraction, this last guarantees to chosen skins an important rigidity with an optimal fibers concentration and a great enhance in convergence to analytical results in the sandwich model for the reason of the crucial core role as transverse shear absorber. Thus, a resistant sandwich beam is elaborated from a face-sheet constituted from two layers of previous skins with fibers oriented in 60° and an epoxy core; concerned beam has a longitudinal elastic modulus of 54 Gpa (gigapascal) that equals to the analytical value by a negligible error of 2%.Keywords: fibers orientation, fibers volume ratio, longitudinal elastic modulus, sandwich beam
Procedia PDF Downloads 1685113 Investigation of Various Variabilities of Social Anxiety Levels of Physical Education and Sports School Students
Authors: Turan Cetinkaya
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The aim of this study is to determine the relation of the level of social anxiety to various variables of the students in physical education and sports departments. 229 students who are studying at the departments of physical education and sports teaching, sports management and coaching in Ahi Evran University, College of Physical Education and Sports participate in the research. Personal information tool and social anxiety scale consisting 30 items were used as data collection tool in the research. Distribution, frequency, t-test and ANOVA test were used in the comparison of the related data. As a result of statistical analysis, social anxiety levels do not differ according to gender, income level, sports type and national player status.Keywords: social anxiety, undergraduates, sport, unıversty
Procedia PDF Downloads 4295112 Fuzzy Linear Programming Approach for Determining the Production Amounts in Food Industry
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In recent years, rapid and correct decision making is crucial for both people and enterprises. However, uncertainty makes decision-making difficult. Fuzzy logic is used for coping with this situation. Thus, fuzzy linear programming models are developed in order to handle uncertainty in objective function and the constraints. In this study, a problem of a factory in food industry is investigated, required data is obtained and the problem is figured out as a fuzzy linear programming model. The model is solved using Zimmerman approach which is one of the approaches for fuzzy linear programming. As a result, the solution gives the amount of production for each product type in order to gain maximum profit.Keywords: food industry, fuzzy linear programming, fuzzy logic, linear programming
Procedia PDF Downloads 6505111 Emerging Methods as a Tool for Obtaining Subconscious Feedback in E-Commerce and Marketplace
Authors: J. Berčík, A. Mravcová, A. Rusková, P. Jurčišin, R. Virágh
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The online world is changing every day. With this comes the emergence and development of new business models. One of them is the sale of several types of products in one place. This type of sales in the form of online marketplaces has undergone a positive development in recent years and represents a kind of alternative to brick-and-mortar shopping centres. The main philosophy is to buy several products under one roof. Examples of popular e-commerce marketplaces are Amazon, eBay, and Allegro. Their share of total e-commerce turnover is expected to even double in the coming years. The paper highlights possibilities for testing web applications and online marketplace using emerging methods like stationary eye cameras (eye tracking) and facial analysis (FaceReading).Keywords: emerging methods, consumer neuroscience, e-commerce, marketplace, user experience, user interface
Procedia PDF Downloads 715110 Factor Influencing Pharmacist Engagement and Turnover Intention in Thai Community Pharmacist: A Structural Equation Modelling Approach
Authors: T. Nakpun, T. Kanjanarach, T. Kittisopee
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Turnover of community pharmacist can affect continuity of patient care and most importantly the quality of care and also the costs of a pharmacy. It was hypothesized that organizational resources, job characteristics, and social supports had direct effect on pharmacist turnover intention, and indirect effect on pharmacist turnover intention via pharmacist engagement. This research aimed to study influencing factors on pharmacist engagement and pharmacist turnover intention by testing the proposed structural hypothesized model to explain the relationship among organizational resources, job characteristics, and social supports that effect on pharmacist turnover intention and pharmacist engagement in Thai community pharmacists. A cross sectional study design with self-administered questionnaire was conducted in 209 Thai community pharmacists. Data were analyzed using Structural Equation Modeling technique with analysis of a moment structures AMOS program. The final model showed that only organizational resources had significant negative direct effect on pharmacist turnover intention (β =-0.45). Job characteristics and social supports had significant positive relationship with pharmacist engagement (β = 0.44, and 0.55 respectively). Pharmacist engagement had significant negative relationship with pharmacist turnover intention (β = - 0.24). Thus, job characteristics and social supports had significant negative indirect effect on turnover intention via pharmacist engagement (β =-0.11 and -0.13, respectively). The model fit the data well (χ2/ degree of freedom (DF) = 2.12, the goodness of fit index (GFI)=0.89, comparative fit index (CFI) = 0.94 and root mean square error of approximation (RMSEA) = 0.07). This study can be concluded that organizational resources were the most important factor because it had direct effect on pharmacist turnover intention. Job characteristics and social supports were also help decrease pharmacist turnover intention via pharmacist engagement.Keywords: community pharmacist, influencing factor, turnover intention, work engagement
Procedia PDF Downloads 2045109 Life Cycle Assessment-Based Environmental Assessment of the Production and Maintenance of Wooden Windows
Authors: Pamela Del Rosario, Elisabetta Palumbo, Marzia Traverso
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The building sector plays an important role in addressing pressing environmental issues such as climate change and resource scarcity. The energy performance of buildings is considerably affected by the external envelope. In fact, a considerable proportion of the building energy demand is due to energy losses through the windows. Nevertheless, according to literature, to pay attention only to the contribution of windows to the building energy performance, i.e., their influence on energy use during building operation, could result in a partial evaluation. Hence, it is important to consider not only the building energy performance but also the environmental performance of windows, and this not only during the operational stage but along its complete life cycle. Life Cycle Assessment (LCA) according to ISO 14040:2006 and ISO 14044:2006+A1:2018 is one of the most adopted and robust methods to evaluate the environmental performance of products throughout their complete life cycle. This life-cycle based approach avoids the shift of environmental impacts of a life cycle stage to another, allowing to allocate them to the stage in which they originated and to adopt measures that optimize the environmental performance of the product. Moreover, the LCA method is widely implemented in the construction sector to assess whole buildings as well as construction products and materials. LCA is regulated by the European Standards EN 15978:2011, at the building level, and EN 15804:2012+A2:2019, at the level of construction products and materials. In this work, the environmental performance of wooden windows was assessed by implementing the LCA method and adopting primary data. More specifically, the emphasis is given to embedded and operational impacts. Furthermore, correlations are made between these environmental impacts and aspects such as type of wood and window transmittance. In the particular case of the operational impacts, special attention is set on the definition of suitable maintenance scenarios that consider the potential climate influence on the environmental impacts. For this purpose, a literature review was conducted, and expert consultation was carried out. The study underlined the variability of the embedded environmental impacts of wooden windows by considering different wood types and transmittance values. The results also highlighted the need to define appropriate maintenance scenarios for precise assessment results. It was found that both the service life and the window maintenance requirements in terms of treatment and its frequency are highly dependent not only on the wood type and its treatment during the manufacturing process but also on the weather conditions of the place where the window is installed. In particular, it became evident that maintenance-related environmental impacts were the highest for climate regions with the lowest temperatures and the greatest amount of precipitation.Keywords: embedded impacts, environmental performance, life cycle assessment, LCA, maintenance stage, operational impacts, wooden windows
Procedia PDF Downloads 2325108 Real Time Classification of Political Tendency of Twitter Spanish Users based on Sentiment Analysis
Authors: Marc Solé, Francesc Giné, Magda Valls, Nina Bijedic
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What people say on social media has turned into a rich source of information to understand social behavior. Specifically, the growing use of Twitter social media for political communication has arisen high opportunities to know the opinion of large numbers of politically active individuals in real time and predict the global political tendencies of a specific country. It has led to an increasing body of research on this topic. The majority of these studies have been focused on polarized political contexts characterized by only two alternatives. Unlike them, this paper tackles the challenge of forecasting Spanish political trends, characterized by multiple political parties, by means of analyzing the Twitters Users political tendency. According to this, a new strategy, named Tweets Analysis Strategy (TAS), is proposed. This is based on analyzing the users tweets by means of discovering its sentiment (positive, negative or neutral) and classifying them according to the political party they support. From this individual political tendency, the global political prediction for each political party is calculated. In order to do this, two different strategies for analyzing the sentiment analysis are proposed: one is based on Positive and Negative words Matching (PNM) and the second one is based on a Neural Networks Strategy (NNS). The complete TAS strategy has been performed in a Big-Data environment. The experimental results presented in this paper reveal that NNS strategy performs much better than PNM strategy to analyze the tweet sentiment. In addition, this research analyzes the viability of the TAS strategy to obtain the global trend in a political context make up by multiple parties with an error lower than 23%.Keywords: political tendency, prediction, sentiment analysis, Twitter
Procedia PDF Downloads 2385107 Freeze-Thaw Resistance of Concretes with BFSA
Authors: Alena Sicakova
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Air-cooled Blast furnace slag aggregate (BFSA) is usually referred to as a material providing for unique properties of concrete. On the other hand, negative influences are also presented in many aspects. The freeze-thaw resistance of concrete is dependent on many factors, including regional specifics and when a concrete mix is specified it is still difficult to tell its exact freeze-thaw resistance due to the different components affecting it. An important consideration in working with BFSA is the granularity and whether slag is sorted or not. The experimental part of the article represents a comparative testing of concrete using both the sorted and unsorted BFSA through the freeze-thaw resistance as an indicator of durability. Unsorted BFSA is able to be successfully used for concretes as they are specified for exposure class XF4 with providing that the type of cement is precisely selected.Keywords: blast furnace slag aggregate, concrete, freeze-thaw resistance
Procedia PDF Downloads 3965106 Interaction of the Circumferential Lamb Wave with Delamination in the Middle of Pipe Wall
Authors: Li Ziming, He Cunfu, Liu Zenghua
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With aim for delamination type defects detection in manufacturing process of seamless pipe,this paper studies the interaction of the circumferential lamb wave with delamination in aluminum pipe.The delamination is located in the middle of pipe wall.A numerical study is carried out,the circumferential lamb wave used here is CL0 mode,which is generated with a finite element method code.Wave structures from the simulation are compared with theoretical results to verify the model’s accuracy.Delamination along the circumferential direction is established by demerging nodes of the same coordinates.When CL0 mode is incident at the entrance and exit of a delamination,it generates new mode-CL1,undergoes multiple reverberation and mode conversions between the two ends of the delamination. Signals of different receptions are obtained to provide insight in using CL0 mode for locating the delamination.Keywords: circumferential lamb wave, delamination, FEM, seamless pipe
Procedia PDF Downloads 3125105 Study of Hydrothermal Behavior of Thermal Insulating Materials Based on Natural Fibers
Authors: J. Zach, J. Hroudova, J. Brozovsky
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Thermal insulation materials based on natural fibers represent a very promising area of materials based on natural easy renewable row sources. These materials may be in terms of the properties of most competing synthetic insulations, but show somewhat higher moisture sensitivity and thermal insulation properties are strongly influenced by the density and orientation of fibers. The paper described the problem of hygrothermal behavior of thermal insulation materials based on natural plant and animal fibers. This is especially the dependence of the thermal properties of these materials on the type of fiber, bulk density, temperature, moisture and the fiber orientation.Keywords: thermal insulating materials, hemp fibers, sheep wool fibers, thermal conductivity, moisture
Procedia PDF Downloads 3915104 Characterization of an Ecological Mortar Lightweight With Polystyrene
Authors: Aidoud Assia, Bencheikh Messaouda, Boukour Salima
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Polystyrene is often seen in the ocean and on Algerian beaches, mainly as food containers. It's one of the top 10 most common items found there. This happens because it's light and easily carried away from its original source, like packaging or transport, into the environment. Unfortunately, it's not recycled much because it's not very profitable to do so. Hence, turning this waste into a resource can turn challenges into opportunities for a territory's economic and environmental development, which is the focus of this study. the goal is to analyze the physical and mechanical properties of a new type of mortar made from dune sand mixed with recycled polystyrene. it also aim to assess its potential for use in various construction applications. The mixtures were prepared by replacing portions of dune sand with polystyrene waste at varying volumes (10%, 20%, and 30%), while keeping the amount of cement constant. The results indicate a noticeable impact on both the physical and mechanical properties because of incorporating polystyrene waste.Keywords: polystyrène, eco-mortier, sable de dune, résistance
Procedia PDF Downloads 535103 Evaluation of Aggregate Risks in Sustainable Manufacturing Using Fuzzy Multiple Attribute Decision Making
Authors: Gopinath Rathod, Vinod Puranik
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Sustainability is regarded as a key concept for survival in the competitive scenario. Industrial risk and diversification of risk type’s increases with industrial developments. In the context of sustainable manufacturing, the evaluation of risk is difficult because of the incomplete information and multiple indicators. Fuzzy Multiple Attribute Decision Method (FMADM) has been used with a three level hierarchical decision making model to evaluate aggregate risk for sustainable manufacturing projects. A case study has been presented to reflect the risk characteristics in sustainable manufacturing projects.Keywords: sustainable manufacturing, decision making, aggregate risk, fuzzy logic, fuzzy multiple attribute decision method
Procedia PDF Downloads 5195102 Crop Leaf Area Index (LAI) Inversion and Scale Effect Analysis from Unmanned Aerial Vehicle (UAV)-Based Hyperspectral Data
Authors: Xiaohua Zhu, Lingling Ma, Yongguang Zhao
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Leaf Area Index (LAI) is a key structural characteristic of crops and plays a significant role in precision agricultural management and farmland ecosystem modeling. However, LAI retrieved from different resolution data contain a scaling bias due to the spatial heterogeneity and model non-linearity, that is, there is scale effect during multi-scale LAI estimate. In this article, a typical farmland in semi-arid regions of Chinese Inner Mongolia is taken as the study area, based on the combination of PROSPECT model and SAIL model, a multiple dimensional Look-Up-Table (LUT) is generated for multiple crops LAI estimation from unmanned aerial vehicle (UAV) hyperspectral data. Based on Taylor expansion method and computational geometry model, a scale transfer model considering both difference between inter- and intra-class is constructed for scale effect analysis of LAI inversion over inhomogeneous surface. The results indicate that, (1) the LUT method based on classification and parameter sensitive analysis is useful for LAI retrieval of corn, potato, sunflower and melon on the typical farmland, with correlation coefficient R2 of 0.82 and root mean square error RMSE of 0.43m2/m-2. (2) The scale effect of LAI is becoming obvious with the decrease of image resolution, and maximum scale bias is more than 45%. (3) The scale effect of inter-classes is higher than that of intra-class, which can be corrected efficiently by the scale transfer model established based Taylor expansion and Computational geometry. After corrected, the maximum scale bias can be reduced to 1.2%.Keywords: leaf area index (LAI), scale effect, UAV-based hyperspectral data, look-up-table (LUT), remote sensing
Procedia PDF Downloads 4405101 Biosignal Measurement System Based on Ultra-Wide Band Human Body Communication
Authors: Jonghoon Kim, Gilwon Yoon
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A wrist-band type biosignal measurement system and its data transfer through human body communication (HBC) were investigated. An HBC method based on pulses of ultra-wide band instead of using frequency or amplitude modulations was studied and implemented since the system became very compact and it was more suited for personal or mobile health monitoring. Our system measured photo-plethysmogram (PPG) and measured PPG signals were transmitted through a finger to a monitoring PC system. The device was compact and low-power consuming. HBC communication has very strong security measures since it does not use wireless network. Furthermore, biosignal monitoring system becomes handy because it does not need to have wire connections.Keywords: biosignal, human body communication, mobile health, PPG, ultrawide band
Procedia PDF Downloads 4765100 Adaptive Motion Compensated Spatial Temporal Filter of Colonoscopy Video
Authors: Nidhal Azawi
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Colonoscopy procedure is widely used in the world to detect an abnormality. Early diagnosis can help to heal many patients. Because of the unavoidable artifacts that exist in colon images, doctors cannot detect a colon surface precisely. The purpose of this work is to improve the visual quality of colonoscopy videos to provide better information for physicians by removing some artifacts. This work complements a series of work consisting of three previously published papers. In this paper, Optic flow is used for motion compensation, and then consecutive images are aligned/registered to integrate some information to create a new image that has or reveals more information than the original one. Colon images have been classified into informative and noninformative images by using a deep neural network. Then, two different strategies were used to treat informative and noninformative images. Informative images were treated by using Lucas Kanade (LK) with an adaptive temporal mean/median filter, whereas noninformative images are treated by using Lucas Kanade with a derivative of Gaussian (LKDOG) with adaptive temporal median images. A comparison result showed that this work achieved better results than that results in the state- of- the- art strategies for the same degraded colon images data set, which consists of 1000 images. The new proposed algorithm reduced the error alignment by about a factor of 0.3 with a 100% successfully image alignment ratio. In conclusion, this algorithm achieved better results than the state-of-the-art approaches in case of enhancing the informative images as shown in the results section; also, it succeeded to convert the non-informative images that have very few details/no details because of the blurriness/out of focus or because of the specular highlight dominate significant amount of an image to informative images.Keywords: optic flow, colonoscopy, artifacts, spatial temporal filter
Procedia PDF Downloads 1135099 Percolation Transition in an Agglomeration of Spherical Particles
Authors: Johannes J. Schneider, Mathias S. Weyland, Peter Eggenberger Hotz, William D. Jamieson, Oliver Castell, Alessia Faggian, Rudolf M. Füchslin
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Agglomerations of polydisperse systems of spherical particles are created in computer simulations using a simplified stochastic-hydrodynamic model: Particles sink to the bottom of the cylinder, taking into account gravity reduced by the buoyant force, the Stokes friction force, the added mass effect, and random velocity changes. Two types of particles are considered, with one of them being able to create connections to neighboring particles of the same type, thus forming a network within the agglomeration at the bottom of a cylinder. Decreasing the fraction of these particles, a percolation transition occurs. The critical regime is determined by investigating the maximum cluster size and the percolation susceptibility.Keywords: binary system, maximum cluster size, percolation, polydisperse
Procedia PDF Downloads 615098 Determination of Gold in Microelectronics Waste Pieces
Authors: S. I. Usenko, V. N. Golubeva, I. A. Konopkina, I. V. Astakhova, O. V. Vakhnina, A. A. Korableva, A. A. Kalinina, K. B. Zhogova
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Gold can be determined in natural objects and manufactured articles of different origin. The up-to-date status of research and problems of high gold level determination in alloys and manufactured articles are described in detail in the literature. No less important is the task of this metal determination in minerals, process products and waste pieces. The latters, as objects of gold content chemical analysis, are most hard-to-study for two reasons: Because of high requirements to accuracy of analysis results and because of difference in chemical and phase composition. As a rule, such objects are characterized by compound, variable and very often unknown matrix composition that leads to unpredictable and uncontrolled effect on accuracy and other analytical characteristics of analysis technique. In this paper, the methods for the determination of gold are described, using flame atomic-absorption spectrophotometry and gravimetric analysis technique. The techniques are aimed at gold determination in a solution for gold etching (KJ+J2), in the technological mixture formed after cleaning stainless steel members of vacuum-deposit installation with concentrated nitric and hydrochloric acids as well as in gold-containing powder resulted from liquid wastes reprocessing. Optimal conditions for sample preparation and analysis of liquid and solid waste specimens of compound and variable matrix composition were chosen. The boundaries of relative resultant error were determined for the methods within the range of gold mass concentration from 0.1 to 30g/dm3 in the specimens of liquid wastes and mass fractions from 3 to 80% in the specimens of solid wastes.Keywords: microelectronics waste pieces, gold, sample preparation, atomic-absorption spectrophotometry, gravimetric analysis technique
Procedia PDF Downloads 2045097 Medicinal Plants: An Antiviral Depository with Complex Mode of Action
Authors: Daniel Todorov, Anton Hinkov, Petya Angelova, Kalina Shishkova, Venelin Tsvetkov, Stoyan Shishkov
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Human herpes viruses (HHV) are ubiquitous pathogens with a pandemic spread across the globe. HHV type 1 is the main causative agent of cold sores and fever blisters around the mouth and on the face, whereas HHV type 2 is generally responsible for genital herpes outbreaks. The treatment of both viruses is more or less successful with antivirals from the nucleoside analogues group. Their wide application increasingly leads to the emergence of resistant mutants In the past, medicinal plants have been used to treat a number of infectious and non-infectious diseases. Their diversity and ability to produce the vast variety of secondary metabolites according to the characteristics of the environment give them the potential to help us in our warfare with viral infections. The variable chemical characteristics and complex composition is an advantage in the treatment of herpes since the emergence of resistant mutants is significantly complicated. The screening process is difficult due to the lack of standardization. That is why it is especially important to follow the mechanism of antiviral action of plants. On the one hand, it may be expected to interact with its compounds, resulting in enhanced antiviral effects, and the most appropriate environmental conditions can be chosen to maximize the amount of active secondary metabolites. During our study, we followed the activity of various plant extracts on the viral replication cycle as well as their effect on the extracellular virion. We obtained our results following the logical sequence of the experimental settings - determining the cytotoxicity of the extracts, evaluating the overall effect on viral replication and extracellular virion.During our research, we have screened a variety of plant extracts for their antiviral activity against both virus replication and the virion itself. We investigated the effect of the extracts on the individual stages of the viral replication cycle - viral adsorption, penetration and the effect on replication depending on the time of addition. If there are positive results in the later experiments, we had studied the activity over viral adsorption, penetration and the effect of replication according to the time of addition. Our results indicate that some of the extracts from the Lamium album have several targets. The first stages of the viral life cycle are most affected. Several of our active antiviral agents have shown an effect on extracellular virion and adsorption and penetration processes. Our research over the last decade has shown several curative antiviral plants - some of which are from the Lamiacea family. The rich set of active ingredients of the plants in this family makes them a good source of antiviral preparation.Keywords: human herpes virus, antiviral activity, Lamium album, Nepeta nuda
Procedia PDF Downloads 1545096 The Communication of Audit Report: Key Audit Matters in United Kingdom
Authors: L. Sierra, N. Gambetta, M. A. Garcia-Benau, M. Orta
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Financial scandals and financial crisis have led to an international debate on the value of auditing. In recent years there have been significant legislative reforms aiming to increase markets’ confidence in audit services. In particular, there has been a significant debate on the need to improve the communication of auditors with audit reports users as a way to improve its informative value and thus, to improve audit quality. The International Auditing and Assurance Standards Board (IAASB) has proposed changes to the audit report standards. The International Standard on Auditing 701, Communicating Key Audit Matters (KAM) in the Independent Auditor's Report, has introduced new concepts that go beyond the auditor's opinion and requires to disclose the risks that, from the auditor's point of view, are more significant in the audited company information. Focusing on the companies included in the Financial Times Stock Exchange 100 index, this study aims to focus on the analysis of the determinants of the number of KAM disclosed by the auditor in the audit report and moreover, the analysis of the determinants of the different type of KAM reported during the period 2013-2015. To test the hypotheses in the empirical research, two different models have been used. The first one is a linear regression model to identify the client’s characteristics, industry sector and auditor’s characteristics that are related to the number of KAM disclosed in the audit report. Secondly, a logistic regression model is used to identify the determinants of the number of each KAM type disclosed in the audit report; in line with the risk-based approach to auditing financial statements, we categorized the KAM in 2 groups: Entity-level KAM and Accounting-level KAM. Regarding the auditor’s characteristics impact on the KAM disclosure, the results show that PwC tends to report a larger number of KAM while KPMG tends to report less KAM in the audit report. Further, PwC reports a larger number of entity-level risk KAM while KPMG reports less account-level risk KAM. The results also show that companies paying higher fees tend to have more entity-level risk KAM and less account-level risk KAM. The materiality level is positively related to the number of account-level risk KAM. Additionally, these study results show that the relationship between client’s characteristics and number of KAM is more evident in account-level risk KAM than in entity-level risk KAM. A highly leveraged company carries a great deal of risk, but due to this, they are usually subject to strong capital providers monitoring resulting in less account-level risk KAM. The results reveal that the number of account-level risk KAM is strongly related to the industry sector in which the company operates assets. This study helps to understand the UK audit market, provides information to auditors and finally, it opens new research avenues in the academia.Keywords: FTSE 100, IAS 701, key audit matters, auditor’s characteristics, client’s characteristics
Procedia PDF Downloads 2315095 Assessment of Physical Activity and Sun Exposure of Saudi Patients with Type 2 Diabetes Mellitus in Ramadan and Non-Ramadan Periods
Authors: Abdullah S. Alghamdi, Khaled Alghamdi, Richard O. Jenkins, Parvez I. Haris
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Background: Physical activity is an important factor in the treatment and prevention of type 2 diabetes mellitus (T2DM). Reduction in HbA1c level, an important diabetes biomarker, was reported in patients who increased their daily physical activity. Although the ambient temperature was reported to be positively correlated to a negative impact on health and increase the incidences of diabetes, the exposure to bright sunlight was recently found to be associated with enhanced insulin sensitivity and improved beta-cell function. How Ramadan alters physical activity, and especially sunlight exposure, has not been adequately investigated. Aim: This study aimed to assess the physical activity and sun exposure of Saudis with T2DM over different periods (before, during, and after Ramadan) and related this to HbA1c levels. Methods: This study recruited 82 Saudis with T2DM, who chose to fast during Ramadan, from the Endocrine and Diabetic Centre of Al Iman General Hospital, Riyadh, Saudi Arabia. Ethical approvals for this study were obtained from De Montfort University and Saudi Ministry of Health. Physical activity and sun exposure were assessed by a self-administered questionnaire. Physical activity was estimated using the International Physical Activity Questionnaire (IPAQ), while the sun exposure was assessed by asking the patients about their hours per week of direct exposure to the sun, and daily hours spent outdoors. Blood samples were collected in each period for measuring HbA1c. Results: Low physical activity was observed in more than 60% of the patients, with no significant changes between periods. There were no significant variances between periods in the daily hours spent outdoors and the total number of weekly hours of direct exposure to the sun. The majority of patients reported only few hours of exposure to the sun (1h or less per week) and time spent outdoors (1h or less per day). The mean HbA1c significantly changed between periods (P = 0.001), with lowest level during Ramadan. There were significant differences in the mean HbA1c between the groups for the level of physical activity (P < 0.001), with significant lower mean HbA1c in the higher-level group. There were no significant variances in the mean of HbA1c between the groups for the daily hours spent outdoors. The mean HbA1c of the patients, who reported never in their total weekly hours of exposure to the sun, was significantly lower than the mean HbA1c of those who reported 1 hour or less (P = 0.001). Conclusion: Physical inactivity was prevalent among the study population with very little exposure to the sun or time spent outdoors. Higher level of physical activity was associated with lower mean HbA1c levels. Encouraging T2DM patients to achieve the recommended levels of physical activity may help them to obtain greater benefits of Ramadan fasting, such as reducing their HbA1c levels. The impact of low direct exposure to the sun and the time spent outdoors needs to be further investigated in both healthy and diabetic patients.Keywords: diabetes, fasting, physical activity, sunlight, Ramadan
Procedia PDF Downloads 1605094 Effect of DG Installation in Distribution System for Voltage Monitoring Scheme
Authors: S. R. A. Rahim, I. Musirin, M. M. Othman, M. H. Hussain
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Loss minimization is a long progressing issue mainly in distribution system. Nevertheless, its effect led to temperature rise due to significant voltage drop through the distribution line. Thus, compensation scheme should be proper scheduled in the attempt to alleviate the voltage drop phenomenon. Distributed generation has been profoundly known for voltage profile improvement provided that over-compensation or under-compensation phenomena are avoided. This paper addresses the issue of voltage improvement through different type DG installation. In ensuring optimal sizing and location of the DGs, predeveloped EMEFA technique was made to be used for this purpose. Incremental loading condition subjected to the system is the concern such that it is beneficial to the power system operator.Keywords: distributed generation, EMEFA, power loss, voltage profile
Procedia PDF Downloads 3675093 Optimum Stratification of a Skewed Population
Authors: D. K. Rao, M. G. M. Khan, K. G. Reddy
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The focus of this paper is to develop a technique of solving a combined problem of determining Optimum Strata Boundaries (OSB) and Optimum Sample Size (OSS) of each stratum, when the population understudy is skewed and the study variable has a Pareto frequency distribution. The problem of determining the OSB is formulated as a Mathematical Programming Problem (MPP) which is then solved by dynamic programming technique. A numerical example is presented to illustrate the computational details of the proposed method. The proposed technique is useful to obtain OSB and OSS for a Pareto type skewed population, which minimizes the variance of the estimate of population mean.Keywords: stratified sampling, optimum strata boundaries, optimum sample size, pareto distribution, mathematical programming problem, dynamic programming technique
Procedia PDF Downloads 4555092 A Validated Estimation Method to Predict the Interior Wall of Residential Buildings Based on Easy to Collect Variables
Authors: B. Gepts, E. Meex, E. Nuyts, E. Knaepen, G. Verbeeck
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The importance of resource efficiency and environmental impact assessment has raised the interest in knowing the amount of materials used in buildings. If no BIM model or energy performance certificate is available, material quantities can be obtained through an estimation or time-consuming calculation. For the interior wall area, no validated estimation method exists. However, in the case of environmental impact assessment or evaluating the existing building stock as future material banks, knowledge of the material quantities used in interior walls is indispensable. This paper presents a validated method for the estimation of the interior wall area for dwellings based on easy-to-collect building characteristics. A database of 4963 residential buildings spread all over Belgium is used. The data are collected through onsite measurements of the buildings during the construction phase (between mid-2010 and mid-2017). The interior wall area refers to the area of all interior walls in the building, including the inner leaf of exterior (party) walls, minus the area of windows and doors, unless mentioned otherwise. The two predictive modelling techniques used are 1) a (stepwise) linear regression and 2) a decision tree. The best estimation method is selected based on the best R² k-fold (5) fit. The research shows that the building volume is by far the most important variable to estimate the interior wall area. A stepwise regression based on building volume per building, building typology, and type of house provides the best fit, with R² k-fold (5) = 0.88. Although the best R² k-fold value is obtained when the other parameters ‘building typology’ and ‘type of house’ are included, the contribution of these variables can be seen as statistically significant but practically irrelevant. Thus, if these parameters are not available, a simplified estimation method based on only the volume of the building can also be applied (R² k-fold = 0.87). The robustness and precision of the method (output) are validated three times. Firstly, the prediction of the interior wall area is checked by means of alternative calculations of the building volume and of the interior wall area; thus, other definitions are applied to the same data. Secondly, the output is tested on an extension of the database, so it has the same definitions but on other data. Thirdly, the output is checked on an unrelated database with other definitions and other data. The validation of the estimation methods demonstrates that the methods remain accurate when underlying data are changed. The method can support environmental as well as economic dimensions of impact assessment, as it can be used in early design. As it allows the prediction of the amount of interior wall materials to be produced in the future or that might become available after demolition, the presented estimation method can be part of material flow analyses on input and on output.Keywords: buildings as material banks, building stock, estimation method, interior wall area
Procedia PDF Downloads 305091 An Exploratory Study of the Effects of Head Movement on Engagement within a Telepresence Environment
Authors: B. S. Bamoallem, A. J. Wodehouse, G. M. Mair
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Communication takes place not only through speech, but also by means of gestures such as facial expressions, gaze, head movements, hand movements and body posture, and though there has been rapid development, communication platforms still lack this type of behavior. We believe communication platforms need to fully achieve this verbal and non-verbal behavior in order to make interactions more engaging and more efficient. In this study we decided to focus our research on the head rather than any other body part as it is a rich source of information for speech-related movement Thus we aim to investigate the value of incorporating head movements into the use of telepresence robots as communication platforms; this will be done by investigating a system that reproduces head movement manually as closely as possible.Keywords: engagement, nonverbal behaviours, head movements, face-to-face interaction, telepresence robot
Procedia PDF Downloads 4555090 Reliable and Energy-Aware Data Forwarding under Sink-Hole Attack in Wireless Sensor Networks
Authors: Ebrahim Alrashed
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Wireless sensor networks are vulnerable to attacks from adversaries attempting to disrupt their operations. Sink-hole attacks are a type of attack where an adversary node drops data forwarded through it and hence affecting the reliability and accuracy of the network. Since sensor nodes have limited battery power, it is essential that any solution to the sinkhole attack problem be very energy-aware. In this paper, we present a reliable and energy efficient scheme to forward data from source nodes to the base station while under sink-hole attack. The scheme also detects sink-hole attack nodes and avoid paths that includes them.Keywords: energy-aware routing, reliability, sink-hole attack, WSN
Procedia PDF Downloads 3965089 Influence of Titanium Addition on Wear Properties of AM60 Magnesium Alloy
Authors: H. Zengin, M. E. Turan, Y. Turen, H. Ahlatci, Y. Sun
Abstract:
This study aimed for improving wear resistance of AM60 magnesium alloy by Ti addition (0, 0.2, 0.5, 1wt%Ti). An electric resistance furnace was used to produce alloys. Pure Mg together with Al, Al-Ti and Al-Mn were melted at 750 0C in a stainless steel crucible under controlled Ar gas atmosphere and then poured into a metal mould preheated at 250 0C. Microstructure characterizations were performed by light optical (LOM) and scanning electron microscope (SEM) after the wear test. Wear rates and friction coefficients were measured with a pin-on-disk type UTS-10 Tribometer test device under a load of 20N. The results showed that Ti addition altered the morphology and the amount of b-Mg17Al12 phase in the microstructure of AM60 alloy. b-Mg17Al12 phases on the grain boundaries were refined with increasing amount of Ti. An improvement in wear resistance of AM60 alloy was observed due to the alteration in the microstructure by Ti addition.Keywords: magnesium alloy, titanium, SEM, wear
Procedia PDF Downloads 3345088 Optimal Type and Installation Time of Wind Farm in a Power System, Considering Service Providers
Authors: M. H. Abedi, A. Jalilvand
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The economic development benefits of wind energy may be the most tangible basis for the local and state officials’ interests. In addition to the direct salaries associated with building and operating wind projects, the wind energy industry provides indirect jobs and benefits. The optimal planning of a wind farm is one most important topic in renewable energy technology. Many methods have been implemented to optimize the cost and output benefit of wind farms, but the contribution of this paper is mentioning different types of service providers and also time of installation of wind turbines during planning horizon years. Genetic algorithm (GA) is used to optimize the problem. It is observed that an appropriate layout of wind farm can cause to minimize the different types of cost.Keywords: renewable energy, wind farm, optimization, planning
Procedia PDF Downloads 5245087 Comparison of the Material Response Based on Production Technologies of Metal Foams
Authors: Tamas Mankovits
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Lightweight cellular-type structures like metal foams have excellent mechanical properties, therefore the interest in these materials is widely spreading as load-bearing structural elements, e.g. as implants. Numerous technologies are available to produce metal foams. In this paper the material response of closed cell foam structures produced by direct foaming and additive technology is compared. The production technology circumstances are also investigated. Geometrical variations are developed for foam structures produced by additive manufacturing and simulated by finite element method to be able to predict the mechanical behavior.Keywords: additive manufacturing, direct foaming, finite element method, metal foam
Procedia PDF Downloads 1975086 Decision Location and Resource Requirement for Relief Goods Assembly
Authors: Glenda B. Minguito, Jenith L. Banluta
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One of the critical aspects of humanitarian operations is the distribution of relief goods to the affected community. The common assumption is that relief goods are prepositioned during disasters which are not applicable in developing countries like the Philippines. During disasters, the on-the-ground government agencies and responders have to procure, sort, weigh and pack the relief goods. There is a need to review the relief goods preparation as it seriously affects the delivery of necessary aid for human survival. This study also identifies the ideal location of the assembly hub to minimize the distance to the affected community. This paper reveals that location and resources are dependent on the type of disasters encountered at the local level. The Center-of-Gravity method and Multiple Activity Chart were applied in the analysis.Keywords: humanitarian supply chain, location decision, resource allocation, local level
Procedia PDF Downloads 148