Search results for: conventional accounting

Authors: Fatin Khalida Abdul Khadir, Husna Takaijudin

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Bioretention system is one of the alternatives to approach the conventional stormwater management, low impact development (LID) strategy for best management practices (BMPs). Incorporating both filtration and infiltration, initial research on bioretention systems has shown that this practice extensively decreases runoff volumes and peak flows. The LID-BMP treatment train is one of the latest LID-BMPs for stormwater treatments in urbanized watersheds. The treatment train is developed to overcome the drawbacks that arise from conventional LID-BMPs and aims to enhance the performance of the existing practices. In addition, it is also used to improve treatments in both water quality and water quantity controls as well as maintaining the natural hydrology of an area despite the current massive developments. The objective of this paper is to review the effectiveness of the conventional LID-BMPS on hydrologic and hydraulic performances through column studies in different configurations. The previous studies on the applications of LID-BMP treatment train that were developed to overcome the drawbacks of conventional LID-BMPs are reviewed and use as the guidelines for implementing this system in Universiti Teknologi Petronas (UTP) and elsewhere. The reviews on the analysis conducted for hydrologic and hydraulic performances using the artificial neural network (ANN) model are done in order to be utilized in this study. In this study, the role of the LID-BMP treatment train is tested by arranging bioretention cells in series in order to be implemented for controlling floods that occurred currently and in the future when the construction of the new buildings in UTP completed. A summary of the research findings on the performances of the system is provided which includes the proposed modifications on the designs.

Keywords: bioretention system, LID-BMP treatment train, hydrological and hydraulic performance, ANN analysis

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Authors: Osama Safwat Mohamed

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Pits and fissures dental caries can be prevented using sealant material. This study aimed to compare the microleakage and interfacial morphology of flowable nanocomposites and conventional pit and fissure sealants. 60 extracted intact and caries-free permanent mandibular third molars. The teeth were randomly divided into three groups (n = 20) according to the material used for pit and fissure sealant. Group I: Unfilled resin-based pits and fissure sealant, Group II: Unfilled resin-based pits and fissure sealant with bond and Group III: Nano flowable composite resin with bond. The results showed that nano-flowable composite was significantly better than the conventional sealants groups p = 0.000. As well there was better as well, there were gaps between sealants and the tooth surfaces in groups I and II, but for group III, there was close contact between the nano-flowable composite and tooth surfaces. It was concluded that nano-flowable composite showed better microleakage and interfacial morphology results than conventional pits and fissure sealant and offered promising results at the fissure sealing.

Keywords: pits and fissures, Sealant, nanocomposite, dental caries

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Authors: Anthony Proschka, Deepak Mishra, Merlyn Ramanan, Zurab Baratashvili

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Small and medium-sized businesses receive over 160 billion invoices every year. Since these documents exhibit many subtle differences in layout and text, extracting structured fields such as sender name, amount, and VAT rate from them automatically is an open research question. In this paper, existing work in template-based document extraction is extended, and a system is devised that is able to reliably extract all required fields for up to 70% of all documents in the data set, more than any other previously reported method. The approaches are described for 1) detecting through visual features which template a given document belongs to, 2) automatically generating extraction rules for a given new template by composing regular expressions from multiple components, and 3) computing confidence scores that indicate the accuracy of the automatic extractions. The system can generate templates with as little as one training sample and only requires the ground truth field values instead of detailed annotations such as bounding boxes that are hard to obtain. The system is deployed and used inside a commercial accounting software.

Keywords: data mining, information retrieval, business, feature extraction, layout, business data processing, document handling, end-user trained information extraction, document archiving, scanned business documents, automated document processing, F1-measure, commercial accounting software

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Authors: Ahmed Assem Abd El Rahim

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BACKGROUND: Low back pain (LBP) is enormously common health problem& most of subjects experience it at some point of their life. Kinesio-taping is one of therapy methods introduced for studied cases with nonspecific low back pain. OBJECTIVES: to look at how Kinesio-taping affects studied cases with non-specific low back pain in terms of discomfort, range of motion, & back muscular strength. SUBJECTS: 40 mechanical LBP patients aged 20-40 years had been assigned haphazardly into two groups, They had been selected from outpatient clinic, KasrAl-AiniHospital, Cairo university. Methods: GroupA: 20 patients received the I-shape KT longitudinally & conventional physiotherapy program. Group B:20 studied cases received application of the KT Horizontally & conventional physiotherapy program. pain had been measured by visual analog scale, Range of motion had been measured by Roland Morris Disability Questionnaire (RMDQ), & strength had been measured by an isokinetic dynamometer before & after therapy. Therapy sessions had been three times weekly for four weeks. RESULTS: Groups (A & B) discovered decrease in pain& disability and rise in their flexion, extension ROM & peak torque of trunk extensor after end of 4 weeks of program. mean values of pain scale after therapy had been 3.7 and 5.04 in groups A & B. mean values of Disability scale after treatment had been 7.87.and 9.35 in groups A & B. mean values of ROM of flexion had been 28.06, and 24.53 in groups A & B. mean values of ROM of extension had been 13.43 & 10.73 in groups A & B. mean values of Peak torque of lumbar extensors were 65.43 and 63.22 in groups A & B. Though, participants who received the I-shape KT longitudinally as well as conventional physiotherapy program (group A), discovered more reduction in pain& disability and more improvement in ROM of flexion, extension, and Peak torque of lumbar extensors value (P<0.001) after therapy program CONCLUSION: Therapeutic longitudinal Kinesio-taping application with conventional physiotherapy will be more valuable than Therapeutic horizontal Kinesio-taping application with conventional physiotherapy when treating nonspecific low back pain studied cases.

Keywords: Kinesio taping, function, low back pain, muscle power

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Authors: Zhu Weimin, Allegorico Carmine, Ruggiero Gionata

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During decades of Baker Hughes (BH) iCenter experience, it is demonstrated that in addition to conventional insights on equipment steady operation conditions, insights on transient conditions can add significant and exclusive value for anomaly detection, downtime saving, and predictive maintenance. Our work shows examples from the BH iCenter experience to introduce the advantages and features of using transient condition analytics: (i) Operation under critical engine conditions: e.g., high level or high change rate of temperature, pressure, flow, vibration, etc., that would not be reachable in normal operation, (ii) Management of dedicated sub-systems or components, many of which are often bottlenecks for reliability and maintenance, (iii) Indirect detection of anomalies in the absence of instrumentation, (iv) Repetitive sequences: if data is properly processed, the engineering features of transients provide not only anomaly detection but also problem characterization and prognostic indicators for predictive maintenance, (v) Engine variables accounting for fatigue analysis. iCenter has been developing and deploying a series of analytics based on transient conditions. They are contributing to exclusive value adding in the following areas: (i) Reliability improvement, (ii) Startup reliability improvement, (iii) Predictive maintenance, (iv) Repair/overhaul cost down. Illustrative examples for each of the above areas are presented in our study, focusing on challenges and adopted techniques ranging from purely statistical approaches to the implementation of machine learning algorithms. The obtained results demonstrate how the value is obtained using transient condition analytics in the BH iCenter experience.

Keywords: analytics, diagnostics, monitoring, turbomachinery

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Authors: Shafique Qadir Memon, Muhammad Safar Mirjat, Abdul Quadir Mughal, Nadeem Amjad

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The aims of this study were to determine direct input energy and indirect energy in maize production, to evaluate the inputs energy consumption and outputs energy gained for maize production in Islamabad, Pakistan for spring 2013. Results showed that grain yield was maximum under deep tillage as compared to conventional and zero tillage. Total energy input/output were maximum in deep tillage as compared to conventional tillage while lowest in zero tillage, net energy gain were found maximum under deep tillage.

Keywords: tillage, energy, grain yield, net energy gain

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Authors: Satinder Bhatia

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Limited Liability Partnerships (LLPs) was a concept introduced in India in 2009. Ever since then, there has been a fierce growth in the number of organizations registered as LLPs outpacing the number of registrations as private companies. Among other benefits extended to LLPs, the audit being mandated only for LLPs having a turnover of at least Rs 40 lakhs or capital contribution of Rs 25 lakhs, has been a major attraction. This has resulted in only about 10 per cent of LLPs coming under mandatory audit. Even for such companies, the accounting standards to be followed in the preparation of financial statements have not been specified. The Revised Indian Accounting Standards (Revised IndAS) which are aligned with IFRS to a great extent, may apply to LLPs only under limited conditions. Thus, the veracity of even the audited financial statements of LLPs can be questioned. If in future, these LLPs would like to list on a stock exchange to raise capital, there can be serious hurdles if investors do not find the financial statements to be reliable and consistent. LLPs are generally governed by country-specific rules in the area of accounts and audit. Thus, such rules vary across UK, EU and the USA. Some countries have adopted the IFRS for SMEs and since LLPs can be referred to as SMEs; they would come under the ambit of these IFRS provisions. Besides, as the scope of audit widens to cover qualitative information in addition to quantitative data, audit of LLPs has now acquired a new meaning and a new urgency as demands for at least limited purpose audits are arising from different stakeholders including lenders, suppliers, customers and joint venture partners.

Keywords: audit disclosures, audit quality, guidance for SMEs, non-audit services

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Authors: Igor Pejic

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The main focus of this research will be on analyzing correlative links between terrorism as an asymmetrical threat and the consequences it leaves on conventional security forces. The methodology behind the research will include qualitative research methods focusing on comparative analysis of books, scientific papers, documents and other sources, in order to deduce, explore and formulate the results of the research. With the coming of the 21^st century and the rising multi-polar, new world threats quickly emerged. The realistic approach in international relations deems that relations among nations are in a constant state of anarchy since there are no definitive rules and the distribution of power varies widely. International relations are further characterized by egoistic and self-orientated human nature, anarchy or absence of a higher government, security and lack of morality. The asymmetry of power is also reflected on countries' security capabilities and its abilities to project power. With the coming of the new millennia and the rising multi-polar world order, the asymmetry of power can be also added as an important trait of the global society which consequently brought new threats. Among various others, terrorism is probably the most well-known, well-based and well-spread asymmetric threat. In today's global political arena, terrorism is used by state and non-state actors to fulfill their political agendas. Terrorism is used as an all-inclusive tool for regime change, subversion or a revolution. Although the nature of terrorist groups is somewhat inconsistent, terrorism as a security and social phenomenon has a one constant which is reflected in its political dimension. The state's security apparatus, which was embodied in the form of conventional armed forces, is now becoming fragile, unable to tackle new threats and to a certain extent outdated. Conventional security forces were designed to defend or engage an exterior threat which is more or less symmetric and visible. On the other hand, terrorism as an asymmetrical threat is a part of hybrid, special or asymmetric warfare in which specialized units, institutions or facilities represent the primary pillars of security. In today's global society, terrorism is probably the most acute problem which can paralyze entire countries and their political systems. This problem, however, cannot be engaged on an open field of battle, but rather it requires a different approach in which conventional armed forces cannot be used traditionally and their role must be adjusted. The research will try to shed light on the phenomena of modern day terrorism and to prove its correlation with the state conventional armed forces. States are obliged to adjust their security apparatus to the new realism of global society and terrorism as an asymmetrical threat which is a side-product of the unbalanced world.

Keywords: asymmetrical warfare, conventional forces, security, terrorism

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Authors: Gwani M., Umar M. Kangiwa, Bello A. Umar, Gado A. Abubakar

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The increasing demand for sustainable energy solutions has driven significant interest in the development of innovative designs of wind turbines. The horizontal axis wind turbine (HAWT) and the vertical axis wind turbine (VAWT) are the dominant type of wind turbine used for power generation. However, these turbines have their respective merits and demerits, which affect their performance. This study introduces a Hybrid Cross Axis Wind Turbine (HCAWT), which integrates the blades of both horizontal axis wind turbines (HAWTs) and vertical axis wind turbines (VAWTs) in a cross-axis configuration with a Savonius rotor to form a hybrid system. The HCAWT combines the self-starting capabilities of Savonius rotors with the high-efficiency characteristics of Darrieus rotors and HAWT, aiming to optimize performance across a range of wind conditions. The performance of the HCAWT was tested and evaluated against a cross-axis wind turbine (CAWT) and a conventional VAWT under similar experimental conditions. The study’s results indicate that the HCAWT outperformed both the CAWT and the conventional VAWT. The power coefficient (Cp) of the HCAWT increases by 83% and 132% compared to that of the CAWT and conventional VAWT, respectively. The findings show that the HCAWT offers better start-up performance and maintains higher efficiency at lower wind speeds compared to CAWT and conventional VAWT. The findings suggest that the HCAWT offers significant improvements in energy capture, particularly in turbulent wind conditions, and greater adaptability to changing wind conditions, making it a viable option for both urban and rural energy applications.

Keywords: renewable energy, hybrid, cross axis wind turbine, energy efficiency

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Authors: Muhammad Farooq Baig

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Objective: The purpose of this study was to compare results obtained using a single fecal specimen for O&P examination, direct immunofluorescence assay (DFA), and two conventional staining methods. Design: Hundred and fifty children fecal specimens were collected and examined by each method. The O&P and the DFA were used as the reference method. Setting: The study was performed at the laboratory in the Basic Medical Science Institute JPMC Karachi. Patients or Other Participants: The fecal specimens were collected from children with a suspected Giardia lamblia infection. Main Outcome Measures: The amount of agreement and disagreement between methods.1) Presence of giardiasis in our population. 2) The sensitivity and specificity of each method. Results: There was 45(30%) positive 105 (70%) negative on DFA, 41 (27.4%) positive 109 (72.6%) negative on iodine and 34 (22.6%) positive 116(77.4%) on saline method. The sensitivity and specificity of DFA in comparision to iodine were 92.2%, 92.7% respectively. The sensitivity and specificity of DFA in comparisoin to saline method were 91.2%, 87.9% respectively. The sensitivity of iodine method and saline method in compariosn to DFA were 82.2%, 68.8% respectively. There is mark diffrence in sensitivity of DFA to conventional method. Conclusion: The study supported findings of other investigators who concluded that DFA method have the greater sensitivity. The immunologic methods were more efficient and quicker than the conventional O&P method.

Keywords: direct immunofluorescence assay (DFA), ova and parasite (O&P), Giardia lamblia, children, medical science

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Authors: Aliouane Toufik, Hamdi Amine, Bouzid Djamel

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Aspheric optical components are an alternative to the use of conventional lenses in the implementation of imaging systems for the visible range. Spherical lenses are capable of producing aberrations. Therefore, they are not able to focus all the light into a single point. Instead, aspherical lenses correct aberrations and provide better resolution even with compact lenses incorporating a small number of lenses. Metrology of these components is very difficult especially when the resolution requirements increase and insufficient or complexity of conventional tools requires the development of specific approaches to characterization. This work is part of the problem existed because the objectives are the study and comparison of different methods used to measure surface rays hybrid aspherical lenses.

Keywords: manufacture of lenses, aspherical surface, precision molding, radius of curvature, roughness

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Authors: Hee-Choul Kwon, Hyungjin Cho, Heeyong Kwon

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Image rotation is one of main pre-processing step in image processing or image pattern recognition. It is implemented with rotation matrix multiplication. However it requires lots of floating point arithmetic operations and trigonometric function calculations, so it takes long execution time. We propose a new high speed image rotation algorithm without two major time-consuming operations. We compare the proposed algorithm with the conventional rotation one with various size images. Experimental results show that the proposed algorithm is superior to the conventional rotation ones.

Keywords: high speed rotation operation, image processing, image rotation, pattern recognition, transformation matrix

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Authors: M. Obydul Haque Kamaly

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This paper aims to provide a brief discussion on bay al-salam as a method of implementing Islamic Banking in the agricultural arena of Bangladesh. For this purpose, the nature and conditions of bay al-salam contracts will be first discussed. Next, the paper will focus on the comparison between conventional banks and Islamic banks and should answer how bay al-salam can be used as a popular method in agricultural transactions in the country. The paper is based on secondary data which is to describe bay al-salam as future proceedings for Islamic banking. Evidence suggests Islamic banking is very much practiced like modern conventional banking with certain restrictions imposed by Sharia and addresses a large number of business requirements successfully. Thus, it’s time for us to implement Islamic banking (bay al-salam) on our agricultural arena and to get most benefits from them.

Keywords: bay al-salam, agricultural banking, Islamic banking, implementation

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Authors: Maliha Ahmed Suleman, Sidra Ahmed Suleman

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Introduction: The use of pacifiers is common amongst infants and young children as a comforting behavior. These non-nutritive sucking habits can be detrimental to the developing occlusion should they persist while the permanent dentition is established. Orthodontic pacifiers have been recommended as an alternative to conventional pacifiers as they are considered to have less interference with orofacial development. However, there is a lack of consensus on whether this is true. Aim and objectives: To review the prevalence of malocclusion associated with the use of orthodontic pacifiers. Methodology: Literature was identified through a rigorous search of the Embase, Pubmed, CINAHL, and Cochrane Library databases. Articles published from 2000 onwards were included. In total, 5 suitable papers were identified. Results: One study showed that the use of orthodontic pacifiers increased the risk of malocclusion, as seen through a greater prevalence of accentuated overjet, posterior crossbites, and anterior open bites in comparison to individuals who did not use pacifiers. However, this study found that there was a clinically significant reduction in the prevalence of anterior open bites amongst orthodontic pacifier users in comparison to conventional pacifier users. Another study found that both types of pacifiers lead to malocclusion; however, they found no difference in the mean overjet and prevalence of anterior open bites amongst conventional and orthodontic pacifier users. In contrast, one study suggested that orthodontic pacifiers do not seem to be related to the development of malocclusions in the primary dentitions, and using them between the ages of 0-3 months was actually beneficial as it prevents thumb-sucking habits. One of the systemic reviews concluded that orthodontic pacifiers do not seem to reduce the occurrence of posterior crossbites; however, they could reduce the development of open bites by virtue of their thin neck design. Whereas another systematic review concluded that there were no differences as to the effects on the stomatognathic system when comparing conventional and orthodontic pacifiers. Conclusion: There is limited and conflicting evidence to support the notion that orthodontic pacifiers can reduce the prevalence of malocclusion when compared to conventional pacifiers. Well-designed randomized controlled trials are required in the future in order to thoroughly assess the effects of orthodontic pacifiers on the developing occlusion and orofacial structures.

Keywords: orthodontics, pacifier, malocclusion, review

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Authors: Biswarup Mukherjee, Aniruddha Ghosal

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In this paper, we propose a new technique for implementing a low power full adder using a set of GDI multiplexers. Full adder circuits are used comprehensively in Application Specific Integrated Circuits (ASICs). Thus it is desirable to have low power operation for the sub components. The explored method of implementation achieves a low power design for the full adder. Simulated results using state-of-art Tanner tool indicates the superior performance of the proposed technique over conventional CMOS full adder. Detailed comparison of simulated results for the conventional and present method of implementation is presented.

Keywords: low power full adder, 2-T GDI MUX, ASIC (application specific integrated circuit), 12-T FA, CMOS (complementary metal oxide semiconductor)

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Authors: Chi-Chung Marven Chick, Chu-Po Ho, Sau-Chuen Joe Au, Wing-Fai Sidney Wong, Chi-Wai Kan

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3D printing is now drawing attention to manufacturing process. In fashion and textile industry, many 3D printing applications had been developed for prototyping or even final product production because of its great flexibility in production. However, when compared with conventional manufacturing processes for fashion and textiles, the design aspects and requirements may not be same for using 3D printing process. Therefore, in this paper, we will compare the design aspects between conventional manufacturing processes and 3D printing processes. Also, the material requirements related to the design in 3D printing for fashion and textiles will be reviewed and discussed. This review paper may demonstrate a possible way to develop 3D printing method(s) for fashion and textiles.

Keywords: 3D printing, design, textile, applications

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Authors: Junqi Zou

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As one of the world’s most tech-ready countries, Singapore has initiated the Smart Nation plan to harness the full power and potential of digital technologies to transform the way people live and work, through the more efficient government and business processes, to make the economy more productive. The key evolutions of digital technology transformation in healthcare and the increasing deployment of Internet of Things (IoTs), Big Data, AI/cognitive, Robotic Process Automation (RPA), Electronic Health Record Systems (EHR), Electronic Medical Record Systems (EMR), Warehouse Management System (WMS in the most recent decade have significantly stepped up the move towards an information-driven healthcare ecosystem. The advances in information technology not only bring benefits to patients but also act as a key force in changing management accounting in healthcare sector. The aim of this study is to investigate the impacts of digital technology transformation on Singapore’s healthcare sector from a management accounting perspective. Adopting a Balanced Scorecard (BSC) analysis approach, this paper conducted an exploratory case study of a newly launched Singapore public hospital, which has been recognized as amongst the most digitally advanced healthcare facilities in Asia-Pacific region. Specifically, this study gains insights on how the new technology is changing healthcare organizations’ management accounting from four perspectives under the Balanced Scorecard approach, 1) Financial Perspective, 2) Customer (Patient) Perspective, 3) Internal Processes Perspective, and 4) Learning and Growth Perspective. Based on a thorough review of archival records from the government and public, and the interview reports with the hospital’s CIO, this study finds the improvements from all the four perspectives under the Balanced Scorecard framework as follows: 1) Learning and Growth Perspective: The Government (Ministry of Health) works with the hospital to open up multiple training pathways to health professionals that upgrade and develops new IT skills among the healthcare workforce to support the transformation of healthcare services. 2) Internal Process Perspective: The hospital achieved digital transformation through Project OneCare to integrate clinical, operational, and administrative information systems (e.g., EHR, EMR, WMS, EPIB, RTLS) that enable the seamless flow of data and the implementation of JIT system to help the hospital operate more effectively and efficiently. 3) Customer Perspective: The fully integrated EMR suite enhances the patient’s experiences by achieving the 5 Rights (Right Patient, Right Data, Right Device, Right Entry and Right Time). 4) Financial Perspective: Cost savings are achieved from improved inventory management and effective supply chain management. The use of process automation also results in a reduction of manpower costs and logistics cost. To summarize, these improvements identified under the Balanced Scorecard framework confirm the success of utilizing the integration of advanced ICT to enhance healthcare organization’s customer service, productivity efficiency, and cost savings. Moreover, the Big Data generated from this integrated EMR system can be particularly useful in aiding management control system to optimize decision making and strategic planning. To conclude, the new digital technology transformation has moved the usefulness of management accounting to both financial and non-financial dimensions with new heights in the area of healthcare management.

Keywords: balanced scorecard, digital technology transformation, healthcare ecosystem, integrated information system

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Authors: Sara Mahesar, Saleem M. Chandio, Hira Soomro

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Nonlinear system of equations in two variables is a system which contains variables of degree greater or equal to two or that comprises of the transcendental functions. Mathematical modeling of numerous physical problems occurs as a system of nonlinear equations. In applied and pure mathematics it is the main dispute to solve a system of nonlinear equations. Numerical techniques mainly used for finding the solution to problems where analytical methods are failed, which leads to the inexact solutions. To find the exact roots or solutions in case of the system of non-linear equations there does not exist any analytical technique. Various methods have been proposed to solve such systems with an improved rate of convergence and accuracy. In this paper, a new scheme is developed for solving system of non-linear equation in two variables. The iterative scheme proposed here is modified form of the conventional Newton’s Method (CN) whose order of convergence is two whereas the order of convergence of the devised technique is three. Furthermore, the detailed error and convergence analysis of the proposed method is also examined. Additionally, various numerical test problems are compared with the results of its counterpart conventional Newton’s Method (CN) which confirms the theoretic consequences of the proposed method.

Keywords: conventional Newton’s method, modified Newton’s method, order of convergence, system of nonlinear equations

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Authors: Megha Agarwal

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The research paper is an effort to compare the earnings based and cash flow based methods of valuation of an enterprise. The theoretically equivalent methods based on either earnings such as Residual Earnings Model (REM), Abnormal Earnings Growth Model (AEGM), Residual Operating Income Method (ReOIM), Abnormal Operating Income Growth Model (AOIGM) and its extensions multipliers such as price/earnings ratio, price/book value ratio; or cash flow based models such as Dividend Valuation Method (DVM) and Free Cash Flow Method (FCFM) all provide different estimates of valuation of the Indian giant corporate Reliance India Limited (RIL). An ex-post analysis of published accounting and financial data for four financial years from 2008-09 to 2011-12 has been conducted. A comparison of these valuation estimates with the actual market capitalization of the company shows that the complex accounting based model AOIGM provides closest forecasts. These different estimates may be derived due to inconsistencies in discount rate, growth rates and the other forecasted variables. Although inputs for earnings based models may be available to the investor and analysts through published statements, precise estimation of free cash flows may be better undertaken by the internal management. The estimation of value from more stable parameters as residual operating income and RNOA could be considered superior to the valuations from more volatile return on equity.

Keywords: earnings, cash flows, valuation, Residual Earnings Model (REM)

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Authors: Tshaiya Devi Thandauthapani, Adam J. Reeve, Adam S. Long, Ian J. Turner, James S. Sharp

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Fingermarks are a crucial form of evidence for identifying a person at a crime scene. However, visualising latent (hidden) fingermarks can be difficult, and the correct choice of techniques is essential to develop and preserve any fingermarks that might be present. Knives, firearms and other metal weapons have proven to be challenging substrates (stainless steel in particular) from which to reliably obtain fingermarks. In this study, time of flight secondary ion mass spectroscopy (ToF-SIMS) was used to image fingermarks on metal surfaces. This technique was compared to a conventional superglue based fuming technique that was accompanied by a series of contrast enhancing dyes (basic yellow 40 (BY40), crystal violet (CV) and Sudan black (SB)) on three different metal surfaces. The conventional techniques showed little to no evidence of fingermarks being present on the metal surfaces after a few days. However, ToF-SIMS images revealed fingermarks on the same and similar substrates with an exceptional level of detail demonstrating clear ridge definition as well as detail about sweat pore position and shape, that persist for over 26 days after deposition when the samples were stored under ambient conditions.

Keywords: conventional techniques, latent fingermarks, metal substrates, time of flight secondary ion mass spectroscopy

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Authors: Raj Kumar Rajak, Bharat Mishra

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Bio-batteries represent an entirely new long-term, reasonable, reachable and ecofriendly approach to produce sustainable energy. In the present experimental work, we have studied the effect of generation of power by bio-battery using different electrode pairs. The tests show that it is possible to generate electricity using cow dung as an electrolyte. C-Mg electrode pair shows maximum voltage and SCC (Short Circuit Current) while C-Zn electrode pair shows less OCV (Open Circuit Voltage) and SCC. We have chosen C-Zn electrodes because Mg electrodes are not economical. By the studies of different electrodes and cow dung, it is found that C-Zn electrode battery is more suitable. This result shows that the bio-batteries have the potency to full fill the need of electricity demand for lower energy equipment.

Keywords: bio-batteries, electricity, cow-dung, electrodes, non-conventional

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Authors: Maria Krambia-Kapardis, Andreas Kapardis

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The paper discusses regulatory and legislative measures implemented by various nations in an effort to avert another financial crisis. More specifically, to address the financial crisis, the European Commission followed the practice of other developed countries and implemented a European Economic Recovery Plan in an attempt to overhaul the regulatory and supervisory framework of the financial sector. In 2010 the Commission introduced the European Systemic Risk Board and in 2011 the European System of Financial Supervision. Some experts advocated that the type and extent of financial regulation introduced in the European crisis in the wake of the 2008 crisis has been excessive and counterproductive. In considering how different countries responded to the financial crisis, global regulators have shown a more focused commitment to combat industry misconduct and to pre-empt abusive behavior. Regulators have also increased funding and resources at their disposal; have increased regulatory fines, with an increasing trend towards action against individuals; and, finally, have focused on market abuse and market conduct issues. Financial regulation can be effected, first of all, through legislation. However, neither ex ante or ex post regulation is by itself effective in reducing systemic risk. Consequently, to avert a financial crisis, in their endeavor to achieve both economic efficiency and financial stability, governments need to balance the two approaches to financial regulation. Fiduciary duty is another means by which the behavior of actors in the financial world is constrained and, thus, regulated. Furthermore, fiduciary duties extend over and above other existing requirements set out by statute and/or common law and cover allegations of breach of fiduciary duty, negligence or fraud. Careful analysis of the etiology of the 2008 financial crisis demonstrates the great importance of corporate governance as a way of regulating boardroom behavior. In addition, the regulation of professions including accountants and auditors plays a crucial role as far as the financial management of companies is concerned. In the US, the Sarbanes-Oxley Act of 2002 established the Public Company Accounting Oversight Board in order to protect investors from financial accounting fraud. In most countries around the world, however, accounting regulation consists of a legal framework, international standards, education, and licensure. Accounting regulation is necessary because of the information asymmetry and the conflict of interest that exists between managers and users of financial information. If a holistic approach is to be taken then one cannot ignore the regulation of legislators themselves which can take the form of hard or soft legislation. The science of averting a financial crisis is yet to be perfected and this, as shown by the preceding discussion, is unlikely to be achieved in the foreseeable future as ‘disaster myopia’ may be reduced but will not be eliminated. It is easier, of course, to be wise in hindsight and regulating unreasonably risky decisions and unethical or outright criminal behavior in the financial world remains major challenges for governments, corporations, and professions alike.

Keywords: financial crisis, legislation, regulation, financial regulation

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Authors: Yuli Widiana

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The study of implicature which is one of the discussions of pragmatics is an interesting and challenging topic to discuss. Implicature is a meaning which is implied in an utterance which is not the same as its literal meaning. The rapid development of information technology results in social networks as media to broadcast messages. The broadcast messages may be in the form of jokes which contain implicature. The research applies the pragmatic equivalent method to analyze the topics of jokes based on the implicatures contained in them. Furthermore, the method is also applied to reveal the purpose of creating implicature in jokes. The findings include the kinds of implicature found in jokes which are classified into conventional implicature and conversational implicature. Then, in detailed analysis, implicature in jokes is divided into implicature related to gender, culture, and social phenomena. Furthermore, implicature in jokes may not only be used to give entertainment but also to soften criticisms or satire so that it does not sound rude and harsh.

Keywords: implicature, broadcast messages, conventional implicature, conversational implicature

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Authors: Nurul Yusnita

Abstract:

Many studies have been developed to help the students to get good achievement in English learning. They can be from the teaching method or psychological ones. One of the psychological studies in educational research is learning style. In some ways, learning style can affect the achievement of the students. This study aimed to examine 4 (four) learning styles and their relations to English achievement among the students learning English in Language Training Center of Universitas Muhammadiyah Yogyakarta (LTC UMY). The method of this study was descriptive analytical. The sample consisted of 39 Accounting students in LTC UMY. The data was collected through questionnaires with Likert-scale. The achievement was obtained from the grade of the students. To analyze the questionnaires and to see the relation between the learning styles and the student achievement, SPSS statistical software of correlational analysis was used. The result showed that both visual and auditory had the same percentage of 35.9% (14 students). 3 students (7.7%) had kinaesthetic learning style and 8 students (20.5%) had visual and auditory ones. Meanwhile, there were 5 students (12.8%) who had visual learning style could increase their grades. Only 1 student (2.5%) who had visual and auditory could improve his grade. Besides grade increase, there were also grade decrease. Students with visual, auditory, visual and auditory, and kinaesthetic learning styles were 3 students (7.7%), 5 students (12%), 4 students (10.2%) and 1 student (2.5%) respectively. In conclusion, there was no significant relationship between learning style and English achievement. Most of the good achievers were the students with visual and auditory learning styles and most of them preferred visual method. The implication is the teachers and material designers could improve their method through visual things to achieve effective English teaching learning.

Keywords: accounting students, English achievement, language training centre, learning styles

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Authors: Rafia Hassan, Ali Rizwan, Sadaf Farhan, Bushra Sabir

Abstract:

The purpose of this study is to compare the conventional crop monitoring system with the satellite based crop monitoring system in Pakistan. This study is conducted for SUPARCO (Space and Upper Atmosphere Research Commission). The study focused on the wheat crop, as it is the main cash crop of Pakistan and province of Punjab. This study will answer the following: Which system is better in terms of cost, time and man power? The man power calculated for Punjab CRS is: 1,418 personnel and for SUPARCO: 26 personnel. The total cost calculated for SUPARCO is almost 13.35 million and CRS is 47.705 million. The man hours calculated for CRS (Crop Reporting Service) are 1,543,200 hrs (136 days) and man hours for SUPARCO are 8, 320hrs (40 days). It means that SUPARCO workers finish their work 96 days earlier than CRS workers. The results show that the satellite based crop monitoring system is efficient in terms of manpower, cost and time as compared to the conventional system, and also generates early crop forecasts and estimations. The research instruments used included: Interviews, physical visits, group discussions, questionnaires, study of reports and work flows. A total of 93 employees were selected using Yamane’s formula for data collection, which is done with the help questionnaires and interviews. Comparative graphing is used for the analysis of data to formulate the results of the research. The research findings also demonstrate that although conventional methods have a strong impact still in Pakistan (for crop monitoring) but it is the time to bring a change through technology, so that our agriculture will also be developed along modern lines.

Keywords: area frame, crop reporting service, CRS, sample frame, SRS/GIS, satellite remote sensing/ geographic information system

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Authors: Mushfiqul Alam, Kashyapa Narenathreyas

Abstract:

The demand for efficient transonic transport has been growing every day and may turn out to be the most pressed innovation in coming years. Oblique wing configuration was proposed as an alternative to conventional wing configuration for supersonic and transonic passenger aircraft due to its aerodynamic advantages. This paper re-demonstrates the aerodynamic advantages of oblique wing configuration using open source CFD code. The aerodynamic data were generated using Panel Method. Results show that Oblique Wing concept with elliptical wing planform offers a significant reduction in drag at transonic and supersonic speeds and approximately twice the lift distribution compared to conventional operating aircrafts. The paper also presents a preliminary conceptual aircraft sizing which can be used for further experimental analysis.

Keywords: aerodynamics, asymmetric sweep, oblique wing, swing wing

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Authors: Juyon Lee, Myoungjin Park, Jonghoon Kim, Jaekook Ha, Chanhee Lee

Abstract:

We demonstrated a new positive aging methods of QLEDs devices that can apply in large size inkjet printing display. Conventional positive aging method using photo-curable resin remains unclear mechanism of the phenomenon and also there are many limitations to apply large size panels in commercial process. Through the photo acid generator (PAG) in ETL Ink, we achieved 90% of the efficiency of the conventional method and up to 1000h life time stability (T80). This techniques could be applied to next generation of QLEDs panels and also can prove the working mechanism of positive aging in QLED related to modification of ZnMgO NPs.

Keywords: quantum dots, QLED, printing, positive aging, ZnMgO NPs

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Authors: Amin Zabihinejad, Philippe Viarouge

Abstract:

In this paper, a direct power control (DPC) strategies have been investigated in order to control a high power AC/DC converter with time variable load. This converter is composed of a three level three phase neutral point clamped (NPC) converter as rectifier and an H-bridge four quadrant current control converter. In the high power application, controller not only must adjust the desired outputs but also decrease the level of distortions which are injected to the network from the converter. Regarding this reason and nonlinearity of the power electronic converter, the conventional controllers cannot achieve appropriate responses. In this research, the precise mathematical analysis has been employed to design the appropriate controller in order to control the time variable load. A DPC controller has been proposed and simulated using Matlab/Simulink. In order to verify the simulation result, a real-time simulator- OPAL-RT- has been employed. In this paper, the dynamic response and stability of the high power NPC with variable load has been investigated and compared with conventional types using a real-time simulator. The results proved that the DPC controller is more stable and has more precise outputs in comparison with the conventional controller.

Keywords: direct power control, three level rectifier, real time simulator, high power application

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Authors: E. Tarantino, G. Disciglio, L. Frabboni, A. Libutti, G. Gatta, A. Gagliaridi, A. Tarantino

Abstract:

Nowadays, the main goal for modern horticultural production is the increase of quality. In the recent years, the use of organic fertilizers or bio stimulants, that can be applied in agriculture in order to improve the quanti-qualitative crop yields, has encountered an increasing interest. The bio stimulants are gaining importance also for their possible use in organic and sustainable agriculture, avoiding excessive fertilizer applications. Consecutive experimental trials were carried out in Apulia region (southern Italy) on three herbaceous crops (cauliflower, pepper and fennel), grown in pots, under conventional and organic fertilization, with and without bio stimulants application, to verify the effects of several bio stimulants (Siapton®10L, Micotech L and Lysodin Alga-Fert) on quanti-qualitative yield characteristics. At the harvest, the quanti-qualitative yield characteristics of each crop were determined. All experimental data were subjected to analysis of variance (ANOVA) and, when significant effects were detected, the mean values were compared using Tukey’s test. Results showed great differences of yield characteristics between conventional and organic crops, particularly highlighting a higher yield in the conventional one. Variable results were generally observed when bio stimulants were applied. In this contest no effect were noted on quantitative yield, whereas a light positive effect of bio stimulants on qualitative characteristic, related to the higher dry matter content of cauliflower and the higher soluble solid content of pepper, was observed. Moreover, an evident positive effect of bio stimulants was noted in the fennel due to the lower nitrate content. The latter results are according with most of published literature obtained on other herbaceous crops.

Keywords: biostimulants, cauliflower, pepper, fennel

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Authors: Md. Rezaul Karim, Md. Ashikur Rahman, Dewan Mahmud Mim

Abstract:

Scarcity of potable water as the result of rapid climate change and saltwater intrusion in groundwater has been a major problem in the coastal regions over the world. In equinoctial countries like Bangladesh, where sunlight is available for more than 10 hours a day, Solar Distillation provides a promising sustainable way for safe drinking water supply in coastal poor households with negligible major cost and difficulty of construction and maintenance. In this paper, two passive type solar stills- a Conventional Single Slope Solar still (CSS) and a Pyramid Solar Sill (PSS) is used and relationship is established between distill water output corresponding to four different factors- temperature, solar intensity, relative humidity and wind speed for Gazipur, Bangladesh. Comparison is analyzed between the two different still outputs for nine months period (January- September) and efficiency is calculated. Later a thermal mathematical model is developed and the distilled water output for Khulna, Bangladesh is computed. Again, difference between the output of the two cities- Gazipur and Khulna is demonstrated and finally an economic analysis is prepared. The distillation output has a positive correlation with temperature and solar intensity, inverse relation with relative humidity and wind speed has nugatory consequence. The maximum output of Conventional Solar Still is obtained 3.8 L/m2/day and Pyramid still is 4.3 L/m2/day for Gazipur and almost 15% more efficiency is found for Pyramid still. Productivity in Khulna is found almost 20% more than Gazipur. Based on economic analysis, taking 10 BDT, per liter, the net profit, benefit cost ratio, payback period all indicates that both stills are feasible but pyramid still is more feasible than Conventional Still. Finally, for a 3-4 member family, area of 4 m2 is suggested for Conventional Still and 3m2 for Pyramid Solar Still.

Keywords: solar distillation, household water supply, saline zones, Bangladesh

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