Search results for: triple bottom line accounting

Authors: Xiang-Yao Zheng, Jen-Cheng Wang, Joe-Air Jiang

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Improving the line ampacity while using existing power grids is an important issue that electricity dispatchers are now facing. Using the information provided by the dynamic thermal rating (DTR) of transmission lines, an overhead power grid can operate safely. However, dispatchers usually lack real-time DTR information. Thus, this study proposes a long-short-term memory (LSTM)-based method, which is one of the neural network models. The LSTM-based method predicts the DTR of lines using the weather data provided by Central Weather Bureau (CWB) of Taiwan. The possible thermal bottlenecks at different locations along the line and the margin of line ampacity can be real-time determined by the proposed LSTM-based prediction method. A case study that targets the 345 kV power grid of TaiPower in Taiwan is utilized to examine the performance of the proposed method. The simulation results show that the proposed method is useful to provide the information for the smart grid application in the future.

Keywords: electricity dispatch, line ampacity prediction, dynamic thermal rating, long-short-term memory neural network, smart grid

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Authors: Balarabe Nkom, Adam P. R. Taylor, Craig Baguley

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Power Line Communications (PLC) is being employed in existing power systems, despite the infrastructure not being designed with PLC considerations in mind. Given that power transformers can last for decades, the distribution transformer in particular exists as a relic of un-optimized technology. To determine issues that may need to be addressed in subsequent designs of such transformers, it is essential to have a highly accurate transformer model for simulations and subsequent optimization for the PLC environment, with a view to increase data speed, throughput, and efficiency, while improving overall system stability and reliability. This paper reviews various methods currently available for creating transformer models and provides insights into the requirements of each for obtaining high accuracy. The review indicates that a combination of traditional analytical methods using a hybrid approach gives good accuracy at reasonable costs.

Keywords: distribution transformer, modelling, optimization, power line communications

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Authors: Reetika Sharma, Lalit Tejwani, Himanshu Shekhar, Arun Singhvi

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Purpose: To describe a novel technique of trabeculectomy targeting triple modulation on wound healing to increase the overall success rate. Method: Ten eyes of 10 patients underwent trabeculectomy with subconjunctival mitomycin C (0.4mg/ml for 4 minutes) application combined with Ologen implantation subconjunctivally and subsclerally. Five of these patients underwent additional phacoemulsification with intraocular lens implantation. The Ologen implant was wet with 0.1 ml Bevacizumab. Result: All the eyes achieved target intraocular pressure (IOP), which was maintained until one year of follow-up. Two patients needed anterior chamber reformation at day two post surgery. One patient needed cataract surgery after four months of surgery and achieved target intraocular pressure on two topical antiglaucoma medicines. Conclusion: Vascular endothelial growth factor (VEGF) concentration has been seen to increase in the aqueous humor after filtration surgery. Ologen implantation helps in collagen remodelling, antifibroblastic response, and acts as a spacer. Bevacizumab augmented Ologen, in addition, targets the increased VEGF and helps in decreasing scarring. Anti-VEGF augmented Ologen in trabeculectomy with mitomycin C (MMC) hence appears to have encouraging short-term intraocular pressure control.

Keywords: ologen, anti-VEGF, trabeculectomy, scarring

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Authors: Joshi Manisha, Shivaram, Anand Vinekar, Tanya Susan Mathews, Yeshaswini Nagaraj

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Retinopathy of prematurity (ROP) is abnormal blood vessel development in the retina of the eye in a premature infant. The principal object of the invention is to provide a technique for detecting demarcation line and ridge detection for a given ROP image that facilitates early detection of ROP in stage 1 and stage 2. The demarcation line is an indicator of Stage 1 of the ROP and the ridge is the hallmark of typically Stage 2 ROP. Thirty Retcam images of Asian Indian infants obtained during routine ROP screening have been used for the analysis. A graphical user interface has been developed to detect demarcation line/ridge and to extract ground truth. This novel algorithm uses multilevel vessel enhancement to enhance tubular structures in the digital ROP images. It has been observed that the orientation of the demarcation line/ridge is normal to the direction of the blood vessels, which is used for the identification of the ridge/ demarcation line. Quantitative analysis has been presented based on gold standard images marked by expert ophthalmologist. Image based analysis has been based on the length and the position of the detected ridge. In image based evaluation, average sensitivity and positive predictive value was found to be 92.30% and 85.71% respectively. In pixel based evaluation, average sensitivity, specificity, positive predictive value and negative predictive value achieved were 60.38%, 99.66%, 52.77% and 99.75% respectively.

Keywords: ROP, ridge, multilevel vessel enhancement, biomedical

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Authors: A. A. Dehpour, B. Eslami, S. Rezaie, S. F. Hashemian, F. Shafie, M. Kiaie

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The aims of study were investigation on chemical composition essential oil and the effect of extract of Coronilla varia on antimicrobial and cytotoxicity activity. The essential oils of Coronilla varia is obtained by hydrodistillation and analyzed by (GC/MS) for determining their chemical composition and identification of their components. Antibacterial activity of plant extract was determined by disc diffusion method. The effect of hydroalcolic extracts from Cornilla varia investigated on MCF7 cancer cell line by MTT assay. The major components were Caryophyllene Oxide (60.19%), Alphacadinol (4.13%) and Homoadantaneca Robexylic Acid (3.31%). The extracts from Coronilla varia had interesting activity against Proteus mirabilis in the concentration of 700 µg/disc and did not show any activity against Staphylococus aureus, Bacillus subtillis, Klebsiella pneumonia and Entrobacter cloacae. The positive control, Ampicillin, Chloramphenicol and Cenphalothin had shown zone of inhibition resistant all bacteria. Corohilla varia ethanol extract could inhibit the proliferation of MCF7 cell line in RPMI 1640 medium. IC50 5(mg/ml) was the optimum concentration of extract from Coronilla varia inhibition of cell line growth. The MCF7 cancer cell line and Proteus mirabilis were more sensitive to Coronilla varia ethanol extract.

Keywords: Coronilla varia, essential oil, antibacterial, anticancer, hela cell line

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Authors: P. Srinivasa Rao, K. Venkatesh Sharma, G. Sadhya Devi, V. Nagesh

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Privacy Preserving Data Publication is the main concern in present days because the data being published through the internet has been increasing day by day. This huge amount of data was named as Big Data by its size. This project deals the privacy preservation in the context of Big Data using a data warehousing solution called hive. We implemented Nearest Similarity Based Clustering (NSB) with Bottom-up generalization to achieve (v,l)-anonymity. (v,l)-Anonymity deals with the sensitivity vulnerabilities and ensures the individual privacy. We also calculate the sensitivity levels by simple comparison method using the index values, by classifying the different levels of sensitivity. The experiments were carried out on the hive environment to verify the efficiency of algorithms with Big Data. This framework also supports the execution of existing algorithms without any changes. The model in the paper outperforms than existing models.

Keywords: sensitivity, sensitive level, clustering, Privacy Preserving Data Publication (PPDP), bottom-up generalization, Big Data

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Authors: Hicham Salhi

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This research project focuses on the numerical investigation of the mixed convection of Hybrid nanofluids in a round bottom flask commonly used in organic chemistry synthesis. The aim of this study is to improve the thermal properties of the reaction medium and enhance the rate of chemical reactions by using hybrid nanofluids. The flat bottom wall of the flask is maintained at a constant high temperature, while the top, left, and right walls are kept at a low temperature. The nanofluids used in this study contain suspended Cu and Al2O3 nanoparticles in pure water. The governing equations are solved numerically using the finite-volume approach and the Boussinesq approximation. The effects of the volume fraction of nanoparticles (φ) ranging from 0% to 5%, the Rayleigh number from 103 to 106, and the type of nanofluid (Cu and Al2O3) on the flow streamlines, isotherm distribution, and Nusselt number are examined in the simulation. The results indicate that the addition of Cu and Al2O3 nanoparticles increases the mean Nusselt number, which improves heat transfer and significantly alters the flow pattern. Moreover, the mean Nusselt number increases with increasing Rayleigh number and volume fraction, with Cu- Al2O3 hybrid nanofluid producing the best results. This research project focuses on the numerical investigation of the mixed convection of Hybrid nanofluids in a round bottom flask commonly used in organic chemistry synthesis. The aim of this study is to improve the thermal properties of the reaction medium and enhance the rate of chemical reactions by using hybrid nanofluids. The flat bottom wall of the flask is maintained at a constant high temperature, while the top, left, and right walls are kept at a low temperature. The nanofluids used in this study contain suspended Cu and Al2O3 nanoparticles in pure water. The governing equations are solved numerically using the finite-volume approach and the Boussinesq approximation. The effects of the volume fraction of nanoparticles (φ) ranging from 0% to 5%, the Rayleigh number from 103 to 106, and the type of nanofluid (Cu and Al2O3) on the flow streamlines, isotherm distribution, and Nusselt number are examined in the simulation. The results indicate that the addition of Cu and Al2O3 nanoparticles increases the mean Nusselt number, which improves heat transfer and significantly alters the flow pattern. Moreover, the mean Nusselt number increases with increasing Rayleigh number and volume fraction, with Cu- Al2O3 hybrid nanofluid producing the best results.

Keywords: bottom flask, mixed convection, hybrid nanofluids, numerical simulation

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Authors: Heng Ma

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Third-party warehousing logistics has an important role in the development of external logistics. At present, the third-party logistics in our country is still a new industry, the accounting system has not yet been established, the current financial accounting system of third-party warehousing logistics is mainly in the traditional way of thinking, and only able to provide the total cost information of the entire enterprise during the accounting period, unable to reflect operating indirect cost information. In order to solve the problem of third-party logistics industry cost information distortion, improve the level of logistics cost management, the paper combines theoretical research and case analysis method to reflect cost allocation by building third-party logistics costing model using Time-Driven Activity-Based Costing(TDABC), and takes S company as an example to account and control the warehousing logistics cost. Based on the idea of “Products consume activities and activities consume resources”, TDABC put time into the main cost driver and use time-consuming equation resources assigned to cost objects. In S company, the objects focuses on three warehouse, engaged with warehousing and transportation (the second warehouse, transport point) service. These three warehouse respectively including five departments, Business Unit, Production Unit, Settlement Center, Security Department and Equipment Division, the activities in these departments are classified by in-out of storage forecast, in-out of storage or transit and safekeeping work. By computing capacity cost rate, building the time-consuming equation, the paper calculates the final operation cost so as to reveal the real cost. The numerical analysis results show that the TDABC can accurately reflect the cost allocation of service customers and reveal the spare capacity cost of resource center, verifies the feasibility and validity of TDABC in third-party logistics industry cost accounting. It inspires enterprises focus on customer relationship management and reduces idle cost to strengthen the cost management of third-party logistics enterprises.

Keywords: third-party logistics enterprises, TDABC, cost management, S company

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Authors: Uzma Ayaz, Sanam Bashir, Shahid Iqbal Awan, Muhammad Ilyas, Muhammad Fareed Khan

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Drought stress directly affects growth along with the productivity of plants by altering plant water status. Sunflower (Helianthus annuus L.), an oilseed crop, is adversely affected by abiotic stresses. The present study was carried out to characterize the genetic variability for seedling and morpho-physiological parameters in different sunflower genotypes under water-stressed conditions. A total of twenty-seven genotypes, including two hybrids, eight advanced lines and seventeen accessions of sunflower (Helianthus annuus L.) were tested against drought stress at Seedling stages by Polyethylene glycol (PEG). Significant means were calculated among traits using analysis of variance (ANOVA) whereas, correlation and principal component analysis also confirmed that germination percentage, root length, shoot length, chlorophyll content, stomatal frequency are positively linked with each other hence, these traits were responsible for most of the variation among genotypes. The cluster analysis results showed that genotypes Ausun, line-3, line-2, and 17578, line-1, line-7, line-6 and 17562 as more diverse among all the genotypes. These most divergent genotypes could be utilized in the development of drought-tolerant inbreed lines which could be subsequently used in future heterosis breeding programs.

Keywords: sunflower, drought, stress, polyethylene- glycol, screening

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Authors: Orhan Kurtuluş, Cüneyt Yavuz

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The end of the line controls of the finished products in the automotive industry is important. The control that has been conducted with the manual methods for the sliding doors tracks is not sufficient and faulty products cannot be identified. As a result, the customer has the faulty products. In the scope of this study, the design criteria of the PLC integrated modular end of line control unit has been examined, designed and manufactured to make the control of the 10 different track profile to 2 different vehicles with an objective to minimize the salvage costs by obtaining more sensitive, certain and accurate measurement results. In the study that started with literature and patent review, the design inputs have been specified, the technical concept has been developed, computer supported mechanic design, control system and automation design, design review and design improvement have been made. Laser analog sensors at high sensitivity, probes and modular blocks have been used in the unit. The measurement has been conducted in the system and it is observed that measurement results are more sensitive than the previous methods.

Keywords: control unit design, end of line, modular design, sliding door system

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Authors: Ge Sun, Monika Trzpis, Robbert J. de Haas, Paul M. A. Broens

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Introduction: Dynamic magnetic resonance defecography is frequently used to assess defecation disorders. We aimed to investigate the usefulness of dynamic magnetic resonance defecography for assessing the severity of defecation disorder. Methods: We included patients retrospectively from our tertiary referral hospital who had undergone dynamic magnetic resonance defecography, anorectal manometry, and anal electrical sensitivity tests to assess defecation disorders between 2014 and 2020. The primary outcome was the association between the dynamic magnetic resonance defecography variables and the severity of defecation disorders. We assessed the severity of fecal incontinence and constipation with the Wexner incontinence and Agachan constipation scores. Results: Out of the 32 patients included, 24 completed the defecation questionnaire. During defecation, the M line length at magnetic resonance correlated with the Agachan score (r = 0.45, p = 0.03) and was associated with anal sphincter pressure (r=0.39, p=0.03) just before defecation. During rest and squeezing, the H line length at imaging correlated with the Wexner incontinence score (r=0.49, p=0.01 and r=0.69, p< 0.001, respectively). H line length also correlated positively with the anal electrical sensation threshold during squeezing (r=0.50, p=0.004) and during rest (r= 0.42, p=0.02). Conclusions: The M and H line lengths at dynamic magnetic resonance defecography can be used to assess the severity of constipation and fecal incontinence respectively and reflect anatomic changes of the pelvic floor. However, as these anatomic changes are generally late-stage and irreversible, anal manometry seems a better diagnostic approach to assess early and potentially reversible changes in patients with defecation disorders.

Keywords: defecation disorders, dynamic magnetic resonance defecography, anorectal manometry, anal electrical sensitivity tests, H line, M line

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Authors: Qi Wu, Dian-Yong Chen, Feng-Kun Guo, Gang Li

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In the past decade, a growing number of new hadron states have been observed, which are dubbed as XYZ states in the heavy quarkonium mass regions. In this work, we present our study on the production of some new hadron states. In particular, we investigate the processes Υ(5S,6S)→ Zb (10610)/Zb (10650)π, Bc→ Zc (3900)/Zc (4020)π and Λb→ Pc (4312)/Pc (4440)/Pc (4457)K. (1) For the production of Zb (10610)/Zb (10650) from Υ(5S,6S) decay, two types of bottom-meson loops were discussed within a nonrelativistic effective field theory. We found that the loop contributions with all intermediate states being the S-wave ground state bottom mesons are negligible, while the loops with one bottom meson being the broad B₀* or B₁' resonance could provide the dominant contributions to the Υ(5S)→ Zb⁽'⁾ π. (2) For the production of Zc (3900)/Zc (4020) from Bc decay, the branching ratios of Bc⁺→ Z (3900)⁺ π⁰ and Bc⁺→ Zc (4020)⁺ π⁰ are estimated to be of order of 10⁽⁻⁴⁾ and 10⁽⁻⁷⁾ in an effective Lagrangian approach. The large production rate of Zc (3900) could provide an important source of the production of Zc (3900) from the semi-exclusive decay of b-flavored hadrons reported by D0 Collaboration, which can be tested by the exclusive measurements in LHCb. (3) For the production of Pc (4312), Pc (4440) and Pc (4457) from Λb decay, the ratio of the branching fraction of Λb→ Pc K was predicted in a molecular scenario by using an effective Lagrangian approach, which is weakly dependent on our model parameter. We also find the ratios of the productions of the branching fractions of Λb→ Pc K and Pc→ J/ψ p can be well interpreted in the molecular scenario. Moreover, the estimated branching fractions of Λb→ Pc K are of order 10⁽⁻⁶⁾, which could be tested by further measurements in LHCb Collaboration.

Keywords: effective Lagrangian approach, hadron loops, molecular states, new hadron states

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Authors: Nina Kaufmans

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Traditional therapies, utilizing spoken narratives as a primary source of intervention, are proven to be limited in effectively treating post traumatic stress disorder. Following the effects of the global pandemic of COVID-19, an increasing number of mental health consumers are beginning to experience somatically-based distress in addition to existing mental health symptoms. Moreover, the aftermath of the rapid increase in demand for mental health services has caused significant burnout in mental health professionals. This paper explores the ramifications of recent changes and challenges in the mental health demands and subsequent response and its consequences for mental health workers. We will begin by investigating the neurobiological mechanisms involved in traumatic experiences, then discuss the premises for "bottom-up" or somatically oriented psychotherapy approaches, and finally offer clinical skills and interventions for clients diagnosed with post traumatic stress disorder. In addition, we will discuss how somatically-based psychotherapy interventions implemented in sessions may decrease burnout and improve the well-being of clinicians. We will discuss how the integration of somatically-based interventions into counseling would increase the effectiveness of mental health recovery and sustain remission while simultaneously providing opportunities for self-care for mental health professionals.

Keywords: somatic psychotherapy interventions, trauma counseling, preventing and treating burnout, adults with PTSD, bottom-up skills, the effectiveness of trauma treatment

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Authors: Farshid Fathinia

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This paper examines numerically the laminar steady magneto-hydrodynamic mixed convection flow and heat transfer in a wavy lid-driven cavity filled with water-Al2O3 nanofluid using FDM method. The left and right sidewalls of the cavity have a wavy geometry and are maintained at a cold and hot temperature, respectively. The top and bottom walls are considered flat and insulated while, the bottom wall moves from left to right direction with a uniform lid-driven velocity. A magnetic field is applied vertically downward on the bottom wall of the cavity. Based on the numerical results, the effects of the dominant parameters such as Rayleigh number, Hartmann number, solid volume fraction, and wavy wall geometry parameters are examined. The numerical results are obtained for Hartmann number varying as 0 ≤ Ha ≤ 0.6, Rayleigh numbers varying as 103≤ Ra ≤105, and the solid volume fractions varying as 0 ≤ φ ≤ 0.0003. Comparisons with previously published numerical works on mixed convection in a nanofluid filled cavity are performed and good agreements between the results are observed. It is found that the flow circulation and mean Nusselt number decrease as the solid volume fraction and Hartmann number increase. Moreover, the convection enhances when the amplitude ratio of the wavy surface increases. The results also show that both the flow and thermal fields are significantly affected by the amplitude ratio (i.e., wave form) of the wavy wall.

Keywords: nanofluid, mixed convection, magnetic field, wavy cavity, lid-driven, SPH method

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Authors: Albert Suryaprawira

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The Nasion-Sella Line (NSL) has been used for several years as a reference line in longitudinal growth study. Therefore this line is considered to be stable not only to evaluate treatment outcome and to predict relapse possibility but also to manage prognosis. This is a radiographic superimposition of an adult male aged 19 years who complained of difficulty in aesthetic, talking and chewing. Patient has a midface hypoplasia profile (concave). He was diagnosed to have a severe Skeletal Class III with Class III malocclusion, increased lower vertical height, and an anterior open bite. A pre-treatment cephalometric radiograph was taken to analyse the skeletal problem and to measure the amount of bone movement and the prediction soft tissue response. A panoramic radiograph was also taken to analyse bone quality, bone abnormality, third molar impaction, etc. Before the surgery, a pre-surgical cephalometric radiograph was taken to re-evaluate the plan and to settle the final amount of bone cut. After the surgery, a post-surgical cephalometric radiograph was taken to confirm the result with the plan. The superimposition using NSL as a reference line between those radiographs was performed to analyse the outcome. It is important to describe the amount of hard and soft tissue movement and to predict the possibility of relapse after the surgery. The patient also needs to understand all the surgical plan, outcome and relapse prevention. The surgical management included maxillary impaction and advancement of Le Fort I osteotomy. The evaluation using NSL as a reference was a very useful method in determining the outcome and prognosis.

Keywords: Nasion-Sella Line, midface hypoplasia, Le Fort 1, maxillary advancement

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Authors: Ayman M. A. Rashwan, Mohamed F. Mohamed, Mohamed M. A. Abdalla

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A field experiment was conducted in the Agricultural Research Station, at El-Ghoraieb, Assiut to study dry seed yield performance of two locally adapted cultivars (‘Azmerly’ and ‘Cream 7’) and two line introductions (IT81D-1032 and IT82D-812) of common cowpea (Vigna unguiculata (L.) Walp) grown at three different within-row spaces (20, 30 and 40 cm) and two planting dates in the summer (April 15th and 30th) and in the fall season (Aug. 12th and 27th) of two successive seasons. The data showed that total dry-seed yield produced by plants grown at 20 cm was greater than at 30 cm in all cvs/lines in both years. Increases in 1000-seed weight were detected in cv ‘Azmerly’ and line IT82D-812 when they were grown at 30 cm as compared with 20 cm in the summer season. However, in the fall season such increases were found in all cvs/lines. Planting at 40 cm produced seeds of greater weight than planting at 30 cm for all cvs/lines in the fall season and also in cv. Cream 7 and line IT82D-812 in the summer season. Planting on April 15th in the summer and also planting on Aug. 12th in the fall had plants which showed increases in 1000-seed weight and total dry-seed yield. The greatest 1000-seed weight was found in the line IT81D-1032 in the summer season and in the line IT82D-812 in the fall season. The sum up results revealed that ‘Azmerly’ produced greater dry-seed yield than ‘Cream 7’ and both of them were superior to the line IT82D-812 and IT81D-1032 in the summer season. In the fall, however, the line IT82D-812 produced greater dry-seed yield than the other cultivars/lines.

Keywords: Cowpea, Assiut, fall, planting dates, El-Ghoraieb, dry-seed yield

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Authors: M. Marsadek, A. Mohamed

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Power system security analysis is the most time demanding process due to large number of possible contingencies that need to be analyzed.  In a power system, any contingency resulting in security violation such as line overload or low voltage may occur for a number of reasons at any time.  To efficiently rank a contingency, both probability and the extent of security violation must be considered so as not to underestimate the risk associated with the contingency. This paper proposed a contingency ranking method that take into account the probabilistic nature of power system and the severity of contingency by using a newly developed method based on risk factor.  The proposed technique is implemented on IEEE 24-bus system.

Keywords: line overload, low voltage, probability, risk factor, severity

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Authors: Fabrício José Piacente, Vanessa de Cillos Silva, Thiago Luiz Mello Melato

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The construction industry has been demonstrating increased growth and importance in Brazil’s national economic development. This study aims to evaluate the financial performance of the leading companies in the construction sector in Brazil in the period from 2009 to 2012. An analysis is made of the capital structure, liquidity, and profitability of the six largest companies in the construction sector in Brazil: Brookfield, Cyrela, Gafisa, MRV, PDG and Rossi. The results are then compared with standard industry ratios. It was found that among the companies analyzed, MRV and Cyrela showed the best relative performance in the period under consideration.

Keywords: accounting ratios, construction, financial performance, Brazil

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Authors: Yousef Rostami Gharainy

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We look at the late financial exhibitions of China and India utilizing a simple growth accounting framework that creates assessments of the commitment of work, capital, training, and aggregate variable profitability for the three parts of agribusiness, industry, and administrations and in addition for the total economy. Our examination consolidates late information updates in both nations and incorporates broad examination of the basic information arrangement. The development records demonstrate a generally square with division in each nation between the commitments of capital gathering and TFP to development in yield every specialist over the period 1980-2007, and an increasing speed of development when the period is separated at 1993. Be that as it may, the size of yield development in China is generally twofold that of India at the total level, and additionally higher in each of the three segments in both sub-periods. In China the post-1993 increasing speed was amassed generally in industry, which contributed about 61 percent of China’s total efficiency development. Interestingly, 48 percent of the development in India in the second sub-period came in administrations. Reallocation of specialists from farming to industry and administrations has contributed 1.3 rate focuses to efficiency development in every nation.

Keywords: China, India, growth accounting framework, work, capital, training, aggregate variable profitability

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Authors: Bita Mashayekhi, Farzaneh Jalali, Alemeh Yazdanian

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This study contributes to identifying the corporate governance indices in previous researches by using content analysis on relevant papers published in 20 top accounting journals according to Google Scholar ranking, dated from 1990 to 2016. For this purpose, 65 papers are scrutinized deeply, and the concepts of corporate governance are coded and categorized. Then extracted indices are clustered into 10 and 51 categories and subcategories, respectively; and their frequencies are determined. Results show that the board of directors’ characteristics is employed more frequently in reviewed papers, and the board of directors’ independency is the most frequent index within the 97 percent of our sample. Duality, board size, and ownership structure have more frequencies in comparison with other extracted corporate governance indices.

Keywords: corporate governance, content analysis, corporate governance index, top accounting journals

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Authors: Randa Boukhris, Alima Damak, Dorra Sellami

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Fingervein biometric authentication is one of the most popular and accurate technologies. However, low cost embedded solution is still an open problem. In this paper, a real-time implementation of fingervein recognition process embedded in Raspberry-Pi has been proposed. The use of Raspberry-Pi reduces overall system cost and size while allowing an easy user interface. Implementation of a target technology has guided to opt some specific parallel and simple processing algorithms. In the proposed system, we use four structural directional kernel elements for filtering finger vein images. Then, a Top-Hat and Bottom-Hat kernel filters are used to enhance the visibility and the appearance of venous images. For feature extraction step, a simple Local Directional Code (LDC) descriptor is applied. The proposed system presents an Error Equal Rate (EER) and Identification Rate (IR), respectively, equal to 0.02 and 98%. Furthermore, experimental results show that real-time operations have good performance.

Keywords: biometric, Bottom-Hat, Fingervein, LDC, Rasberry-Pi, ROI, Top-Hat

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Authors: Muhammad Hanif, Muhammad Salik

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In the present research work we present the optical emission studies of the Indium (In)-Tin (Sn) plasma produced by the first (1064 nm) harmonic of an Nd: YAG nanosecond pulsed laser. The experimentally observed line profiles of neutral Indium (InI) and Tin (SnI) are used to extract the electron temperature (Te) using the Boltzmann plot method. Whereas, the electron number density (Ne) has been determined from the Stark broadening line profile method. The Te is calculated by varying the distance from the target surface along the line of propagation of plasma plume and also by varying the laser irradiance. Beside we have studied the variation of Ne as a function of laser irradiance as well as its variation with distance from the target surface.

Keywords: indium-tin plasma, laser ablation, optical emission spectroscopy, electron temperature, electron number density

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Authors: Sandra Rigot, Samira Demaria, Frederic Lemaire

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The starting point of this research is the contemporary capitalist paradox: there is a real scarcity of long term investment despite the boom of potential long term investors. This gap represents a major challenge: there are important needs for long term financing in developed and emerging countries in strategic sectors such as energy, transport infrastructure, information and communication networks. Moreover, the recent financial and sovereign debt crises, which have respectively reduced the ability of financial banking intermediaries and governments to provide long term financing, questions the identity of the actors able to provide long term financing, their methods of financing and the most appropriate forms of intermediation. The issue of long term financing is deemed to be very important by the EU Commission, as it issued a 2013 Green Paper (GP) on long-term financing of the EU economy. Among other topics, the paper discusses the impact of the recent regulatory reforms on long-term investment, both in terms of accounting (in particular fair value) and prudential standards for banks. For banks, prudential and accounting standards are also crucial. Fair value is indeed well adapted to the trading book in a short term view, but this method hardly suits for a medium and long term portfolio. Banks’ ability to finance the economy and long term projects depends on their ability to distribute credit and the way credit is valued (fair value or amortised cost) leads to different banking strategies. Furthermore, in the banking industry, accounting standards are directly connected to the prudential standards, as the regulatory requirements of Basel III use accounting figures with prudential filter to define the needs for capital and to compute regulatory ratios. The objective of these regulatory requirements is to prevent insolvency and financial instability. In the same time, they can represent regulatory constraints to long term investing. The balance between financial stability and the need to stimulate long term financing is a key question raised by the EU GP. Does fair value accounting contributes to short-termism in the investment behaviour? Should prudential rules be “appropriately calibrated” and “progressively implemented” not to prevent banks from providing long-term financing? These issues raised by the EU GP lead us to question to what extent the main regulatory requirements incite or constrain banks to finance long term projects. To that purpose, we study the 292 responses received by the EU Commission during the public consultation. We analyze these contributions focusing on particular questions related to fair value accounting and prudential norms. We conduct a two stage content analysis of the responses. First, we proceed to a qualitative coding to identify arguments of respondents and subsequently we run a quantitative coding in order to conduct statistical analyses. This paper provides a better understanding of the position that a large panel of European stakeholders have on these issues. Moreover, it adds to the debate on fair value accounting and its effects on prudential requirements for banks. This analysis allows us to identify some short term bias in banking regulation.

Keywords: basel 3, fair value, securitization, long term investment, banks, insurers

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Authors: Saeed Mohammadirad

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During the first commitment period of the Kyoto Protocol, many developed countries were forced to restrict carbon emissions. Although Iran was one of the countries of Kyoto protocol, due to some special conditions, it was not required to restrict its carbon emissions. Flexible mechanisms were developed to assist countries responsible for reducing their carbon emissions, and regulated carbon markets were introduced. Carbon credits which are provided by organizations in countries with no responsibility to restrict their carbon emissions are traded in voluntary markets. This study focuses on how to measure and report the carbon allowances and carbon credits from accounting view point under both regulated and voluntary markets.

Keywords: carbon credits, carbon markets, accounting, flexible mechanisms

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Authors: Mohammed Buhaya

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Purpose: The purpose of this study is to analyze the decision, implementation process and the outcomes of the introduction of the balanced scorecard in a developing country having particular regard to the impacts of agency and institutional, endogenous and exogenous. Design/methodology/approach: This study builds on a longitudinal explanatory case study, an institutional framework, especially Ter-Bogt and Scapens (2014) framework. Findings: Empirical findings drawn from a telecom company indicate that the dynamics of change of the company are influenced by the interconnection of external institutions and the company's situation and internal institutions encompassing issues of power, politics, and culture. Organizational practice introduced to secure external legitimacy is not always the case. The adoption of the balanced scorecard was the instrumental manner and had revolutionary change. Originality/value: In contrast to much previous research on management accounting practice, the paper analyses the process of change in one of developing country. The study also sheds new light on the power of religion as one of institutional logics and how this logic rises to potential to influence management accounting change among actors and achieving the company’s targets. This paper highlights how the culture and values can play a vital role in making the process of change smoother.

Keywords: balanced scorecard, institutional, management accounting practice, rules, and routines

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Authors: C. Scurr, J. Jeans, S. Srivastava

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Introduction: Acute type two respiratory failure (T2RF) has become a common presentation over the last two decades primarily due to an increase in the prevalence of chronic lung disease. Acute exacerbations can be managed either medically or in combination with non-invasive ventilation (NIV) which should be monitored with regular arterial blood gas samples (ABG). Arterial lines allow more frequent arterial blood sampling with less patient discomfort. We present the experience from a teaching hospital emergency department (ED) and level 2 medical high-dependency unit (HDU) that together form the pathway for management of acute type 2 respiratory failure. Methods: Patients acutely presenting to Charing Cross Hospital, London, with T2RF requiring non-invasive ventilation (NIV) over 14 months (2011 to 2012) were identified from clinical coding. Retrospective data collection included: demographics, co-morbidities, blood gas numbers and timing, if arterial lines were used and who performed this. Analysis was undertaken using Microsoft Excel. Results: Coding identified 107 possible patients. 69 notes were available, of which 41 required NIV for type 2 respiratory failure. 53.6% of patients had an arterial line inserted. Patients with arterial lines had 22.4 ABG in total on average compared to 8.2 for those without. These patients had a similar average time to normalizing pH of (23.7 with arterial line vs 25.6 hours without), and no statistically significant difference in mortality. Arterial lines were inserted by Foundation year doctors, Core trainees, Medical registrars as well as the ICU registrar. 63% of these were performed by the medical registrar rather than ICU, ED or a junior doctor. This is reflected in that the average time until an arterial line was inserted was 462 minutes. The average number of ABGs taken before an arterial line was 2 with a range of 0 – 6. The average number of gases taken if no arterial line was ever used was 7.79 (range of 2-34) – on average 4 times as many arterial punctures for each patient. Discussion: Arterial line use was associated with more frequent arterial blood sampling during each inpatient admission. Additionally, patients with an arterial line have less individual arterial punctures in total and this is likely more comfortable for the patient. Arterial lines are normally sited by medical registrars, however this is normally after some delay. ED clinicians could improve patient comfort and monitoring thus allowing faster titration of NIV if arteral lines were regularly inserted in the ED. We recommend that ED doctors insert arterial lines when indicated in order improve the patient experience and facilitate medical management.

Keywords: non invasive ventilation, arterial blood gas, acute type, arterial line

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Authors: Yue-Tzu Yang, Hsiang-Wen Tang, Jian-Zhang Yin, Chao-Han Wu

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Three-dimensional incompressible turbulent fluid flow and heat transfer of pin fin heat sinks using air as a cooling fluid are numerically studied in this study. Two different kinds of pin fins are compared in the thermal performance, including circular and square cross sections, both are in-line and staggered arrangements. The turbulent governing equations are solved using a control-volume- based finite-difference method. Subsequently, numerical computations are performed with the realizable k - ԑ turbulence for the parameters studied, the fin height H, fin diameter D, and Reynolds number (Re) in the range of 7 ≤ H ≤ 10, 0.75 ≤ D ≤ 2, 2000 ≤ Re ≤ 126000 respectively. The numerical results are validated with available experimental data in the literature and good agreement has been found. It indicates that circular pin fins are streamlined in comparing with the square pin fins, the pressure drop is small than that of square pin fins, and heat transfer is not as good as the square pin fins. The thermal performance of the staggered pin fins is better than that of in-line pin fins because the staggered arrangements produce large disturbance. Both in-line and staggered arrangements show the same behavior for thermal resistance, pressure drop, and the entropy generation.

Keywords: pin-fin, heat sinks, simulations, turbulent flow

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Authors: Kang-Hsien Li

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Along with global industries in using technology to enhance the application, make the study drawn more close to the people’s behavior and produce data analysis, extended out from the mental accounting of prospect theory, this paper provides the marketing and financial applications in the field of exploration and discussions with the future. For the foreseeable future, the payment behavior depends on the form of currency, which affects a variety of product types on the marketing of marketing strategy to provide diverse payment methods to enhance the overall sales performance. This not only affects people's consumption also affects people's investments. Credit card, PayPal, Apple pay, Bitcoin and any other with advances in technology and other emerging payment instruments, began to affect people for the value and the concept of money. Such as the planning of national social welfare policies, monetary and financial regulators and regulators. The expansion can be expected to discuss marketing and finance-related mental problems at the same time, recent studies reflect two different ideas, the first idea is that individuals affected by situational frames, not broad impact at the event level, affected by the people basically mental, second idea is that when an individual event affects a broader range, and majority of people will choose the same at the time that the rational choice. That are applied to practical application of marketing, at the same time provide an explanation in the financial market under the anomalies, due to the financial markets has varied investment products and different market participants, that also highlights these two points. It would provide in-depth description of humanity's mental. Certainly, about discuss mental accounting aspects, while artificial intelligence application development, although people would be able to reduce prejudice decisions, that will also lead to more discussion on the economic and marketing strategy.

Keywords: mental accounting, behavior economics, consumer behaviors, decision-making

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Authors: Nino Pailodze, Malkhaz Sulashvili, Vladimer Kekenadze, Tea Khutsishvili, Irma Makharashvili, Aleksandre Kekenadze

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In the nearest future among the important problems which Georgia has solve the most important is economic stability, that bases on fiscal policy and the proper definition of the its directions. The main source of the Budget revenue is the national income. The State uses taxes, loans and emission in order to create national income, were the principal weapon are taxes. As well as fiscal function of the fulfillment of the budget, tax systems successfully implement economic and social development and the regulatory functions of foreign economic relations. A tax is a mandatory, unconditional monetary payment to the budget made by a taxpayer in accordance with this Code, based on the necessary, nonequivalent and gratuitous character of the payment. Taxes shall be national and local. National taxes shall be the taxes provided for under this Code, the payment of which is mandatory across the whole territory of Georgia. Local taxes shall be the taxes provided for under this Code, introduced by normative acts of local self-government representative authorities (within marginal rates), the payment of which is mandatory within the territory of the relevant self-governing unit. National taxes have the leading role in tax systems, but also the local taxes have an importance role in tax systems. Exactly in the means of local taxes, the most part of the budget is formatted. National taxes shall be: income tax, profit tax, value added tax (VAT), excise tax, import duty, property tax shall be a local tax The property tax is one of the significant taxes in Georgia. The paper deals with the taxation mechanism that has been operated in Georgia. The above mention has the great influence in financial accounting. While comparing foreign legislation towards Georgian legislation we discuss the opportunity of using their experience. Also, we suggested recommendations in order to improve the tax system in financial accounting. In addition to accounting, which is regulated according the International Accounting Standards we have tax accounting, which is regulated by the Tax Code, various legal orders / regulations of the Minister of Finance. The rules are controlled by the tax authority, Revenue Service. The tax burden from the tax values are directly related to expenditures of the state from the emergence of the first day. Fiscal policy of the state is as well as expenditure of the state and decisions of taxation. In order to get the best and the most effective mobilization of funds, Government’s primary task is to decide the kind of taxation rules. Tax function is to reveal the substance of the act. Taxes have the following functions: distribution or the fiscal function; Control and regulatory functions. Foreign tax systems evolved in the different economic, political and social conditions influence. The tax systems differ greatly from each other: taxes, their structure, typing means, rates, the different levels of fiscal authority, the tax base, the tax sphere of action, the tax breaks.

Keywords: international accounting standards, financial accounting, tax systems, financial obligations

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Authors: Sanjeev Mukherjee, Satyendra Mittal

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This paper presents the experimental investigations on the behaviour of a group of single, double and triple helical screw anchors embedded vertically at the same level in sand. The tests were carried out on one, two, three and four numbers of anchors in sand for different depths of embedment keeping shallow and deep mode of behaviour in mind. The testing program included 48 tests conducted on three model anchors installed in sand whose density kept constant throughout the tests. It was observed that the ultimate pullout load varied significantly with the installation depth of the anchor and the number of anchors. The apparent coefficient of friction (f*) between anchor and soil was also calculated based on the test results. It was found that the apparent coefficient of friction varies between 1.02 and 4.76 for 1, 2, 3, and 4 numbers of single, double and triple helical screw anchors. Plate load tests conducted on model soil showed that the value of ф increases from 35o for virgin soil to 48o for soil with four double screw helical anchors. The graphs of ultimate pullout capacity of a group of two, three and four no. of anchors with respect to one anchor were plotted and design equations have been proposed correlating them. Based on these findings, it has been concluded that the load-displacement relationships for all groups can be reduced to a common curve. A 3-D finite element model, PLAXIS, was used to confirm the results obtained from laboratory tests and the agreement is excellent.

Keywords: apparent coefficient of friction, helical screw anchor, installation depth, plate load test

Procedia PDF Downloads 556