Search results for: time driven activity based costing

Authors: Pogula Rakesh, T. Kishore Kumar

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Speech enhancement is a long standing problem with numerous applications like teleconferencing, VoIP, hearing aids, and speech recognition. The motivation behind this research work is to obtain a clean speech signal of higher quality by applying the optimal noise cancellation technique. Real-time adaptive filtering algorithms seem to be the best candidate among all categories of the speech enhancement methods. In this paper, we propose a speech enhancement method based on Recursive Least Squares (RLS) adaptive filter of speech signals. Experiments were performed on noisy data which was prepared by adding AWGN, Babble and Pink noise to clean speech samples at -5dB, 0dB, 5dB, and 10dB SNR levels. We then compare the noise cancellation performance of proposed RLS algorithm with existing NLMS algorithm in terms of Mean Squared Error (MSE), Signal to Noise ratio (SNR), and SNR loss. Based on the performance evaluation, the proposed RLS algorithm was found to be a better optimal noise cancellation technique for speech signals.

Keywords: adaptive filter, adaptive noise canceller, mean squared error, noise reduction, NLMS, RLS, SNR, SNR loss

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Authors: Darren Zou

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Forecasting the stock market is a very challenging task. Various economic indicators such as GDP, exchange rates, interest rates, and unemployment have a substantial impact on the stock market. Time series models are the traditional methods used to predict stock market changes. In this paper, a machine learning method, Bayesian Additive Regression Tree (BART) is used in predicting stock market indexes based on multiple economic indicators. BART can be used to model heterogeneous treatment effects, and thereby works well when models are misspecified. It also has the capability to handle non-linear main effects and multi-way interactions without much input from financial analysts. In this research, BART is proposed to provide a reliable prediction on day-to-day stock market activities. By comparing the analysis results from BART and with time series method, BART can perform well and has better prediction capability than the traditional methods.

Keywords: BART, Bayesian, predict, stock

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Authors: Chetna Dhand, Venkatesh Mayandi, Silvia Marrero Diaz, Roger W. Beuerman, Seeram Ramakrishna, Rajamani Lakshminarayanan

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Sturdy Insect Cuticle Sclerotization, Incredible Substrate independent Mussel’s bioadhesion, Tanning of Leather are some of catechol(amine)s mediated natural processes. Chemical contemplation spots toward a mechanism instigated with the formation of the quinone moieties from the respective catechol(amine)s, via oxidation, followed by the nucleophilic addition of the amino acids/proteins/peptides to this quinone leads to the development of highly strong, cross-linked and water-resistant proteinacious structures. Inspired with this remarkable catechol(amine)s chemistry towards amino acids/proteins/peptides, we attempted to design highly stable and water-resistant antifungal wound dressing mats with exceptional durability using collagen (protein), dopamine (catecholamine) and antifungal drugs (Amphotericin B and Caspofungin) as the key materials. Electrospinning technique has been used to fabricate desired nanofibrous mat including Collagen (COLL), COLL/Dopamine (COLL/DP) and calcium incorporated COLL/DP (COLL-DP-Ca2+). The prepared protein-based scaffolds have been studied for their microscopic investigations (SEM, TEM, and AFM), structural analysis (FT-IR), mechanical properties, water wettability characteristics and aqueous stability. Biocompatibility of these scaffolds has been analyzed for dermal fibroblast cells using MTS assay, Cell TrackerTM Green CMFDA and confocal imaging. Being the winner sample, COLL-DP-Ca2+ scaffold has been selected for incorporating two antifungal drugs namely Caspofungin (Peptide based) and Amphotericin B (Non-Peptide based). Antifungal efficiency of the designed mats has been evaluated for eight diverse fungal strains employing different microbial assays including disc diffusion, cell-viability assay, time kill kinetics etc. To confirm the durability of these mats, in term of their antifungal activity, drug leaching studies has been performed and monitored using disc diffusion assay each day. Ex-vivo fungal infection model has also been developed and utilized to validate the antifungal efficacy of the designed wound dressings. Results clearly reveal dopamine mediated crosslinking within COLL-antifungal scaffolds that leads to the generation of highly stable, mechanical tough, biocompatible wound dressings having the zone of inhabitation of ≥ 2 cm for almost all the investigated fungal strains. Leaching studies and Ex-vivo model has confirmed the durability of these wound dressing for more than 3 weeks and certified their suitability for commercialization. A model has also been proposed to enlighten the chemical mechanism involved for the development of these antifungal wound dressings with exceptional robustness.

Keywords: catecholamine chemistry, electrospinning technique, antifungals, wound dressings, collagen

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Authors: Buntheng Chhorn, WooYoung Jung

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Large-scale swing has been used in entertainment and performance, especially in circus, for a very long time. To increase the safety of this type of structure, a thorough analysis for displacement and bearing stress was performed for an extreme condition where a full cycle swing occurs. Different masses, ranging from 40 kg to 220 kg, and velocities were applied on the swing. Then, based on the solution of differential dynamics equation, swing velocity response to harmonic force was obtained. Moreover, the resistance capacity was estimated based on ACI steel structure design guide. Subsequently, numerical analysis was performed in ABAQUS to obtain the stress on each frame of the swing. Finally, the analysis shows that the expansion of swing structure frame section was required for mass bigger than 150kg.

Keywords: swing structure, displacement, bearing stress, dynamic loads response, finite element analysis

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Authors: Lounes Aouane, Omar Bouledroua

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Sonatrach uses 24,000 kilometers of pipelines to transport gas and oil. Over time, these pipes run the risk of bursting due to corrosion inside and/or outside the pipeline. For this reason, a check must be made with the help of an equipped scraper. This intelligent tool provides a detailed picture of all errors in the pipeline. Based on the ERF values, these wear defects are divided into two parts: acceptable defect and unacceptable defect. The objective of this work is to conduct a comparative study of the different methods of calculating the marginal pressure found in the literature (DNV RP F-101, SHELL, P-CORRC, NETTO and CSA Z662). This comparison will be made from a database of 329 burst tests published in the literature. Finally, we will propose a new approach based on the finite element method using the commercial software ANSYS.

Keywords: hydrogen embrittlement, pipelines, hydrogen, transient flow, cyclic pressure, fatigue crack growth

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Authors: Mastaneh Safarnejad Shad, Wim Dehaen, Steven De Jonghe

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Since CXCR4 is the main coreceptor of HIV-1 and plays an important role in human immunodeficiency virus (HIV) entry, numerous efforts were directed towards the discovery of new classes of small molecules that act as CXCR4 antagonists. In addition, CXCR4 antagonists are potentially useful in the treatment of several other disorders, such as cancer cell metastasis, leukemia cell proliferation, rheumatoid arthritis, and pulmonary fibrosis. Since AMD3100 (plerixafor) is the only CXCR4 antagonist which obtained approval by the Food and Drug Administration (FDA), we were motivated to investigate a new category of molecules as CXCR4 antagonists. Most of the scaffolds which have been studied so far as CXCR4 antagonists are based on the tetrahydroquinoline (THQ) moiety in which AMD11070 (mavorixafor), GSK-812394, and TIQ15 displayed the most potent CXCR4 antagonism. Due to the high potency of these scaffolds, two different series of compounds were prepared in this work. In the first set, the THQ moiety is coupled to an amine chain and various isoquinoline derivatives (prepared by an in-house developed triazolization strategy), of which the upper part of molecules is identical to AMD11070 and TIQ15. In the second category of compounds, the THQ moiety was simplified by the synthesis of a substituted pyridine moiety. In order to investigate if CXCR4 antagonism requires the presence of an isoquinoline moiety, the corresponding pyridine analogues were also prepared. In both series of compounds, potent CXCR4 antagonism was noticed.

Keywords: CXCR4 coreceptor, CXCR4 antagonists, HIV inhibitor, tetrahydroquinoline

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Authors: Chuhan Zhang

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As a typical mountainous city in the world, with the rise of shared transportation, cycling behavior in Chongqing is undergoing a role change from a traditional leisure activity to an important transportation mode. However, with the rapid increase in people's cycling demand, the built environment with mountainous features in Chongqing has become a key constraint hindering the further development of bicycle traffic. Based on the above background, the research summarizes the current development contradictions of bicycle traffic in Chongqing, analyses the global experience in the construction of bicycle-friendly cities with mountain characteristics, and combines the characteristics of bicycle traffic in Chongqing to further propose the planning method of the bicycle in mountain cities, to improve the bikability of Chongqing from the perspective of urban planning.

Keywords: bicycle traffic, mountainous city, bicycle-friendly, bikability, Chongqing

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Authors: Birhane Atnafu, Chemeda Abedeta Garbaba, Fikre Lemessa, Abdi Mohammed, Alemayehu Chala

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Essential oil is a bio-pesticide plant product used as an alternative to pesticides in managing plant pests, including fungal pathogens. Thus, the current study aims to investigate the chemical composition and antifungal activities of essential oils (EO) extracted from three aromatic plants i.e., Thymus vulgaris, Coriandrum sativum, and Cymbopogon martini. The leaf parts of those selected plants were collected from the Jimma area and their essential oil was extracted by hydro-distillation method in a Clevenger apparatus. The chemical composition of selected plant essential oil was analyzed by using Gas chromatography-mass spectrometry (GC/MS) and their inhibitory effects were tested in vitro on toxigenic fungi isolated from maize kernel. Chemical analysis results revealed the presence of 32 compounds in C. sativum with Hexanedioic acid, bis (2-ethylhexyl) ester (46. 9%), 2-Decenal, (E)- (12.6), and linalool (8.3%) being the dominant ones. T. vulgaris essential oils constituted 25 compounds, of which thymol (34.4%), o-cymene (17.5%), and Gamma-Terpinene (16.8%) were the major components. Twenty-five compounds were detected in C. martinii of which geraniol (51.4%), Geranyl acetate (14.5%), and Trans – ß-Ocimene (11.7%) were dominant. The EOs of the tested plants had very high antifungal activity (up to 100% efficacy) against Aspergillus flavus, Aspergillus niger, Fusarium graminearum and Fusarium verticillioides in vitro and on maize grains. The antifungal activities of these essential oils were dependent on the major components such as thymol, hexanedioic acid, bis (2-ethylhexyl) ester, and geraniol. The study affirmed the potential of these essential oils controlling as bio-fungicides to manage the effects of potentially toxigenic fungi associated with maize under post-harvest stages. This can reduce the consequences of the health impacts of the mold and toxigenic compounds produced in maize.

Keywords: bio-activity, bio-pesticides, maize, mycotoxin

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Authors: Baker Ssekitto, Ambrose Mbogo

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The study reveals that indeed agriculture employs over 70% of Uganda’s population, of which majority are youth and women. The study further reveals that over 70% of the farmers are smallholder farmers based in rural areas, whose operations are greatly affected by; climate change, weak digital skills, limited access to productivity knowledge along value chains, limited access to quality farm inputs, weak logistics systems, limited access to quality extension services, weak business intelligence, limited access to quality markets among others. It finds that the emerging 4th industrial revolution powered by artificial intelligence, 5G and data science will provide possibilities of addressing some of these challenges. Furthermore, the study finds that despite rapid development of ICT4Agric Innovation, their uptake is constrained by a number of factors including; limited awareness of these innovations, low internet and smart phone penetration especially in rural areas, lack of appropriate digital skills, inappropriate programmes implementation models which are project and donor driven, limited articulation of value addition to various stakeholders among others. Majority of farmers and other value chain actors lacked knowledge and skills to harness the power of ICTs, especially their application of ICTs in monitoring and evaluation on quality of service in the extension system and farm level processes.

Keywords: artificial intelligence, productivity, ICT4agriculture, value chain, logistics

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Authors: Chien-kuo Chang, Bo-wei Wu, Yi-yun Tang, Min-chiu Wu

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This paper proposes a power equipment diagnosis system based on partial discharge (PD), which is characterized by increasing the readability of experimental data and the convenience of operation. This system integrates a variety of analysis programs of different data formats and different programming languages and then establishes a set of interfaces that can follow and expand the structure, which is also helpful for subsequent maintenance and innovation. This study shows a case of using the developed Convolutional Neural Networks (CNN) to integrate with this system, using the designed model architecture to simplify the complex training process. It is expected that the simplified training process can be used to establish an adaptive deep learning experimental structure. By selecting different test data for repeated training, the accuracy of the identification system can be enhanced. On this platform, the measurement status and partial discharge pattern of each equipment can be checked in real time, and the function of real-time identification can be set, and various training models can be used to carry out real-time partial discharge insulation defect identification and insulation state diagnosis. When the electric power equipment entering the dangerous period, replace equipment early to avoid unexpected electrical accidents.

Keywords: partial discharge, convolutional neural network, partial discharge analysis platform, adaptive deep learning

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Authors: Zina Nasr, Faiek Errouissi

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Forest ecosystems are known for its ability to contain a large diversity of fauna especially insects that represent a huge taxonomic group. A portion of forest insects are recognized as saproxylic including the group of organisms that ‘depend on dead or dying wood’ about them, 20% are beetles. We focused our study on saproxylic beetles in an old urban park ‘the park of Belvedere’, located in the north west of Tunis (36° 49'21’ N 10°10'24’ W). The vegetation is dominated by old trees (Eucalyptus, Olea, Aberia, Pinus) and many fallen wood exist. Saproxylic beetles were collected using three interception traps set in the park over one year (from June 2014 to May 2015) and recovered monthly. In total, we collected 189 beetles belonging to 20 families and 57 species. Several saproxylic families (Bostrichidae, Cerambycidae, Curculionidae, Melyridae, Nitidulidae, Staphylinidae), and well known genus (Rhizopertha, Thrychoplerus, Otiorhychus, Dolichosoma, Epuraea, Anotylus) are recorded. We have retained the largest activity of beetles in spring and a very low richness in winter with zero insect per traps. This result was certainly caused by the variation of meteorological factors that mainly influenced the activity of these organisms. Therefore, we were interested on the saproxylic diversity in an urban ‘forest’, and these results will be more interesting when they are compared in the future with other works from natural forest.

Keywords: saproxylic beetles, seasons, urban park, wood

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Authors: Abdelkader Elhanaoui, Mhamed Hadji, Rachid Skouri, Said Agounad

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The purpose of this paper is to study the phenomenon of acoustic scattering by using a new method. The signal processing (Fast Fourier Transform FFT Inverse Fast Fourier Transform iFFT and BESSEL functions) is widely applied to obtain information with high precision accuracy. Signal processing has a wider implementation in general-purpose pro-cessors. Our interest was focused on the use of FPGAs (Field-Programmable Gate Ar-rays) in order to minimize the computational complexity in single processor architecture, then be accelerated on FPGA and meet real-time and energy efficiency requirements. Gen-eral-purpose processors are not efficient for signal processing. We implemented the acous-tic backscattered signal processing model on the Altera DE-SOC board and compared it to Odroid xu4. By comparison, the computing latency of Odroid xu4 and FPGA is 60 sec-onds and 3 seconds, respectively. The detailed SoC FPGA-based system has shown that acoustic spectra are performed up to 20 times faster than the Odroid xu4 implementation. FPGA-based system of processing algorithms is realized with an absolute error of about 10⁻³. This study underlines the increasing importance of embedded systems in underwater acoustics, especially in non-destructive testing. It is possible to obtain information related to the detection and characterization of submerged cells. So we have achieved good exper-imental results in real-time and energy efficiency.

Keywords: DE1 FPGA, acoustic scattering, form function, signal processing, non-destructive testing

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Authors: Reihaneh Rafiemanzelat

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One of the most recent fields of investigation in urban issues focuses on the walkability in urban spaces. The paper aims to establish the theoretical relationship between the people's link with definite urban public spaces and the social identity processes derived from the relation with these places. The theoretical aspects which are examined for this purpose are: the concept of walkability and its developments and the social identity theories derived from walkable spaces. In fact, the paper presents the main results obtained from an empirical investigation which concern to the genesis of urban social identity in particular street as one of the main elements of public spaces in cities. İsmet İnönü Blvd which known as Salamis Street in Famagusta, North Cyprus is one of the main street in city whit high level of physical and social activities all the time. The urban social identity of users was analyzed, focusing on three main factors: walkability of space, social identification, and image of the space. These three factors were analyzed in relation to a series of items in the initial questionnaire, evaluation of existing natural resources, and environmental attitudes.

Keywords: walkability, urban public space, pedestrian, social activity, social identity

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Authors: Rosa M. Senent

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Over the centuries, prostitution has been problematized from many sides, with women always at the center of the debate. However, prostitution is a gendered, demand-driven phenomenon. Thus, a focus must be put on the men who demand it, as an increasing number of studies have been done in the last few decades. The purpose of this paper is to expose how men's discourse online reveals the link between their demand for paid sex in prostitution and sex trafficking. The methodological tool employed was Critical Discourse Analysis (CDA). A critical analysis of sex buyers' discourse online showed that online communities of sex buyers are a useful tool in researching their behavior towards women, that their knowledge of sex trafficking and exploitation do not work as a deterrent for them to buy sex, and that the type of masculinity that sex buyers endorse is characterized by attitudes linked to the perpetuation of violence against women.

Keywords: masculinities, prostitution, sex trafficking, violence

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Authors: Rebecca Thombre, Aishwarya Borate

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Chemical synthesis of nanoparticles produces toxic by-products, as a result of which eco-friendly methods of synthesis are gaining importance. The synthesis of nanoparticles using plant derived extracts is economical, safe and eco-friendly. Biostabilized gold nanoparticles were synthesized using extracts of Garcinia indica. The gold nanoparticles were characterized using UV-Vis spectrophotometry and demonstrated a peak at 527 nm. The presence of plant derived peptides and phytoconstituents was confirmed using the FTIR spectra. TEM analysis revealed formation of gold nanopyramids and nanorods. The SAED analysis confirmed the crystalline nature of nanoparticles. The gold nanoparticles demonstrated antibacterial and antifungal activity against Escherichia coli, Staphylococcus aureus, Bacillus subtilis, Aspergillus niger and Pichia pastoris. The cytotoxic activity of gold nanoparticles was studied using HEK, Hela and L929 cancerous cell lines and the apoptosis of cancerous cells were observed using propidium iodide staining. Thus, a simple and eco-friendly method for synthesis of biostabilized gold nanoparticles using fruit extracts of Garcinia indica was developed and the nanoparticles had potent antibacterial, antifungal and anticancer properties.

Keywords: cytotoxic, gold nanoparticles, green synthesis, Garcinia indica, anticancer

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Authors: Zeineb Kesentini, Abderrahim El Mahi, Jean Luc Rebiere, Rachid El Guerjouma, Moez Beyaoui, Mohamed Haddar

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Industries’ attention has been drawn to green and sustainable materials as a result of the present energy deficit and environmental damage. Sandwiches formed of auxetic structures made up of periodic cells are also being investigated by industry. Several tests have emphasized the exceptional properties of these materials. In this study, the sandwich's core is a one-cell auxetic core. Among plant fibers, flax fibers are chosen because of their good mechanical properties comparable to those of glass fibers. Poly (lactic acid) (PLA), as a green material, is available from starch, and its production process requires fewer fossil resources than petroleum-based plastics. A polylactic acid (PLA) reinforced with flax fiber filament was employed in this study. The manufacturing process used to manufacture the test specimens is 3D printing. The major drawback of a 100% bio-based material is its low resistance to moisture absorption. In this study, a sandwich based on PLA / flax with an auxetic core is characterized statically for different periods of immersion in water. Bending tests are carried out on the composite sandwich for three immersion time. Results are compared to those of non immersed specimens. It is found that non aged sandwich has the ultimate bending stiffness.

Keywords: auxetic, bending tests, biobased composite, sandwich structure, 3D printing

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Authors: M. Esmailian, M. Shakouri, A. Mottahedi, S. G. Shabestari

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Heat treatable aluminium alloys such as 7075 and 7055, because of high strength and low density, are used widely in aircraft industry. For best mechanical properties, T6 heat treatment has recommended for this regards, but this temper treatment is sensitive to corrosion induced and Stress Corrosion Cracking (SCC) damage. For improving this property, the over-aging treatment (T7) applies to this alloy, but it decreases the mechanical properties up to 30 percent. Hence, to increase the mechanical properties, without any remarkable decrease in SCC resistant, Retrogression and Re-Aging (RRA) heat treatment is used. This treatment performs in a relatively short time. In this paper, the RRA heat treatment was applied to 7055 aluminum alloy and then effect of RRA time on the mechanical properties of 7055 has been investigated. The results show that the 40 minute time is suitable time for retrogression of 7055 aluminum alloy and ultimate strength increases up to 625MPa.

Keywords: 7055 Aluminum alloy, mechanical properties, SCC resistance, heat Treatment

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Authors: Mahesh Pal, Tripti Mishra, Chandana Rao, Dalip Upreti

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Cancer has been considered to be a very dreadful disease. Holmskioldia sanguinea is a large climbing shrub found in the Himalayas at an altitude of 5,000 ft and preliminary investigation showed the excellent yield of andrographolide and subjected for the anticancer activity. Protective effect of Holmskioldia sanguinea leaf ethanolic extract has been investigated against Ehrlich ascites carcinoma (EAC) and Daltons ascites lymphoma (DAL) in Swiss albino mice to evaluate the possible mechanism of action. The enzymatic antioxidant status was studied on tumor bearing mice, which shows the potential of the compound to possess significant free radical scavenging property and revealed significant tumor regression and prolonged survival time. The isolated bioactive molecule andrographolide from Holmskioldia sanguinea yields (2.5%) in subject to HPTLC/HPLC analysis. The cellular defense system constituting the superoxide dismutase, catalyses was enhanced whereby the lipid peroxidation content was restricted to a larger extent. The Holmskioldia sanguinea is a new source of andrographolide and demonstrated the potency in treatment of cancer.

Keywords: Holmskioldia sanguinea, tumor, mice, andrographolide

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Authors: Zeev Wiesman, Paula Berman, Nitzan Meiri, Charles Linder

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Supramolecular chemistry refers to the domain of chemistry beyond that of molecules and focuses on the chemical systems made up of a discrete number of assembled molecular sub units or components. Biodiesel components self arrangements is closely related/affect their physical properties in combustion systems and emission. Due to technological difficulties, knowledge regarding the molecular packing of FAMEs (biodiesel) in the liquid phase is limited. Spectral tools such as X-ray and NMR are known to provide evidences related to molecular structure organization. Recently, it was reported by our research group that using 1H Time Domain NMR methodology based on relaxation time and self diffusion coefficients, FAMEs clusters with different motilities can be accurately studied in the liquid phase. Head to head dimarization with quasi-smectic clusters organization, based on molecular motion analysis, was clearly demonstrated. These findings about the assembly/packing of the FAME components are directly associated with fluidity/viscosity of the biodiesel. Furthermore, these findings may provide information of micro/nano-particles that are formed in the delivery and injection system of various combustion systems (affected by thermodynamic conditions). Various relevant parameters to combustion such as: distillation/Liquid Gas phase transition, cetane number/ignition delay, shoot, oxidation/NOX emission maybe predicted. These data may open the window for further optimization of FAME/diesel mixture in terms of combustion and emission.

Keywords: supermolecular chemistry, FAMEs, liquid phase, fluidity, LF-NMR

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Authors: Myla Zenaida Cabrillas-Torio, Von Anthony G. Torio

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Homework is defined as an additional task that a student does outside of the school. This added activity is in recognition of the necessity to spend additional time for subjects such as Mathematics. The dilemma comes in the form of the advantages and disadvantages that can be derived from homework. Studies have revealed varying effects to students on academic and non-academic areas. Teachers are at the forefront of the decision towards the giving or not of homework. Pre-service teachers at the elementary level represent the future leaders of the educational system and should be acquainted and involved at the onset of the dilemma. The main objective of this study is to determine the perspective of pre-service elementary teachers towards homework. The anatomy of their belief can be key towards addressing the issue via teacher training. Salient results revealed that the subjects favor the giving homework on the following grounds: it helps add knowledge and confidence. Those who do not favor homework find it as an additional burden. Difficulties in complying with homework are usually associated with lack of references and performance of other household chores. Students usually spend late nights to comply with homework and are unable to perform at the best of their potentials.

Keywords: attitude, homework, pre-service teachers, mathematics education, Philippines

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Authors: Douglas F. Prawitt, Nathan Y. Sharp, David A. Wood

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Consistent with prior experimental and survey studies, we find that IAFs that spend more time directly assisting the external auditor is associated with lower external audit fees. Interestingly, we do not find evidence that external auditors reduce fees based on work previously performed by the IAF. We also find that the time spent assisting the external auditor has a greater negative effect on external audit fees than the time spent performing tasks upon which the auditor may rely but that are not performed as direct assistance to the external audit. Our results also show that previous proxies used to measure this relation is either not associated with or are negatively associated with our direct measures of how the IAF can contribute to the external audit and are highly positively associated with the size and the complexity of the organization. Thus, we conclude the disparate experimental and archival results may be attributable to issues surrounding the construct validity of measures used in previous archival studies and that when measures similar to those used in experimental studies are employed in archival tests, the archival results are consistent with experimental findings. Our research makes four primary contributions to the literature. First, we provide evidence that internal auditing contributes to a reduction in external audit fees. Second, we replicate and provide an explanation for why previous archival studies find that internal auditing has either no association with external audit fees or is associated with an increase in those fees: prior studies generally use proxies of internal audit contribution that do not adequately capture the intended construct. Third, our research expands on survey-based research (e.g., Oil Libya sh.co.) by separately examining the impact on the audit fee of the internal auditors’ work, indirectly assisting external auditors and internal auditors’ prior work upon which external auditors can rely. Finally, we extend prior research by using a new, independent data source to validate and extend prior studies. This data set also allows for a sample of examining the impact of internal auditing on the external audit fee and the use of a more comprehensive external audit fee model that better controls for determinants of the external audit fee.

Keywords: internal audit, contribution, external audit, function

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Authors: I. Gusti A. A. Rai Asmiwyati, Robert J. Corner, Ashraf M. Dewan

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Change on land use/cover (LULC) dominantly affects spatial structure and function. It can have such impacts by disrupting social culture practice and disturbing physical elements. Thus, it has become essential to understand of the dynamics in time and space of LULC as it can be used as a critical input for developing sustainable LULC. This study was an attempt to map and monitor the LULC change in Bali Indonesia from 2003 to 2013. Using object based classification to improve the accuracy, and change detection, multi temporal land use/cover data were extracted from a set of ASTER satellite image. The overall accuracies of the classification maps of 2003 and 2013 were 86.99% and 80.36%, respectively. Built up area and paddy field were the dominant type of land use/cover in both years. Patch increase dominantly in 2003 illustrated the rapid paddy field fragmentation and the huge occurring transformation. This approach is new for the case of diverse urban features of Bali that has been growing fast and increased the classification accuracy than the manual pixel based classification.

Keywords: land use/cover, urban, Bali, ASTER

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Authors: Won Il Jung, Gene Lee, Luis Rabelo

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Since many weapon systems are getting more complex and diverse, various problems occur in terms of the acquisition cost, time, and performance limitation. As a matter of fact, the experiment execution in real world is costly, dangerous, and time-consuming to obtain Required Operational Characteristics (ROC) for a new weapon acquisition although enhancing the fidelity of experiment results. Also, until presently most of the research contained a large amount of assumptions so therefore a bias is present in the experiment results. At this moment, the new methodology is proposed to solve these problems without a variety of assumptions. ROC of the new weapon system is developed through the new methodology, which is a way to analyze big data generated by simulating various scenarios based on virtual and constructive models which are involving 6 Degrees of Freedom (6DoF). The new methodology enables us to identify unbiased ROC on new weapons by reducing assumptions and provide support in terms of the optimal weapon systems acquisition.

Keywords: big data, required operational characteristics (ROC), virtual and constructive models, weapon acquisition

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Authors: Zakaria Aketouane, Mustapha Malha, Abdellah Bah, Omar Ansari, Mohamed Asbik

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The present paper deals with the thermal performance of a hollow-brick filled with Phase Change Material (PCM). The main objective is to study the effect of percentage and melting temperature of the PCM on the thermal inertia and internal surface temperature of the hollow-brick. A numerical model based on the heat transfer equation and the apparent heat capacity method has been validated using experimental study from the literature. The results show that increasing the percentage of the PCM has a significant effect on time lag and decrement factor that define the thermal inertia; the internal temperature is reduced by 1.36°C to 5.39°C for a percentage from 11% to 71% in comparison to a brick without PCM. In addition, an appropriate melting temperature of 37°C has been deduced for the horizontal wall orientation in Rabat in comparison to 27°C and 47°C.

Keywords: appropriate melting temperature, decrement factor, phase change material, thermal inertia, time lag

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Authors: Rachel Danielson, Brendan Bohannan, S.M. Tsai, Kyle Meyer, Jorge L.M. Rodrigues

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The Amazon Rainforest is a global diversity hotspot and crucial carbon sink, but approximately 20% of its total extent has been deforested- primarily for the establishment of cattle pasture. Understanding the impact of this large-scale disturbance on soil microbial community composition and activity is crucial in understanding potentially consequential shifts in nutrient or greenhouse gas cycling, as well as adding to the body of knowledge concerning how these complex communities respond to human disturbance. In this study, surface soils (0-10cm) were collected from three forests and three 45-year-old pastures in Rondonia, Brazil (the Amazon state with the greatest rate of forest destruction) in order to determine the impact of forest conversion on microbial communities involved in nitrogen fixation. Soil chemical and physical parameters were paired with measurements of microbial activity and genetic profiles to determine how community composition and process rates relate to environmental conditions. Measuring both the natural abundance of 15N in total soil N, as well as incorporation of enriched 15N2 under incubation has revealed that conversion of primary forest to cattle pasture results in a significant increase in the rate of nitrogen fixation by free-living diazotrophs. Quantification of nifH gene copy numbers (an essential subunit encoding the nitrogenase enzyme) correspondingly reveals a significant increase of genes in pasture compared to forest soils. Additionally, genetic sequencing of both nifH genes and transcripts shows a significant increase in the diversity of the present and metabolically active diazotrophs within the soil community. Levels of both organic and inorganic nitrogen tend to be lower in pastures compared to forests, with ammonium rather than nitrate as the dominant inorganic form. However, no significant or consistent differences in total, extractable, permanganate-oxidizable, or loss-on-ignition carbon are present between the two land-use types. Forest conversion is associated with a 0.5- 1.0 unit pH increase, but concentrations of many biologically relevant nutrients such as phosphorus do not increase consistently. Increases in free-living diazotrophic community abundance and activity appear to be related to shifts in carbon to nitrogen pool ratios. Furthermore, there may be an important impact of transient, low molecular weight plant-root-derived organic carbon on free-living diazotroph communities not captured in this study. Preliminary analysis of nitrogenase gene variant composition using NovoSeq metagenomic sequencing indicates that conversion of forest to pasture may significantly enrich vanadium-based nitrogenases. This indication is complemented by a significant decrease in available soil molybdenum. Very little is known about the ecology of diazotrophs utilizing vanadium-based nitrogenases, so further analysis may reveal important environmental conditions favoring their abundance and diversity in soil systems. Taken together, the results of this study indicate a significant change in nitrogen cycling and diazotroph community composition with the conversion of the Amazon Rainforest. This may have important implications for the sustainability of cattle pastures once established since nitrogen is a crucial nutrient for forage grass productivity.

Keywords: free-living diazotrophs, land use change, metagenomic sequencing, nitrogen fixation

Procedia PDF Downloads 179

Authors: Ronal Muresano, Andrea Pagano

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Nowadays, the mathematical/statistical applications are developed with more complexity and accuracy. However, these precisions and complexities have brought as result that applications need more computational power in order to be executed faster. In this sense, the multicore environments are playing an important role to improve and to optimize the execution time of these applications. These environments allow us the inclusion of more parallelism inside the node. However, to take advantage of this parallelism is not an easy task, because we have to deal with some problems such as: cores communications, data locality, memory sizes (cache and RAM), synchronizations, data dependencies on the model, etc. These issues are becoming more important when we wish to improve the application’s performance and scalability. Hence, this paper describes an optimization method developed for Systemic Model of Banking Originated Losses (SYMBOL) tool developed by the European Commission, which is based on analyzing the application's weakness in order to exploit the advantages of the multicore. All these improvements are done in an automatic and transparent manner with the aim of improving the performance metrics of our tool. Finally, experimental evaluations show the effectiveness of our new optimized version, in which we have achieved a considerable improvement on the execution time. The time has been reduced around 96% for the best case tested, between the original serial version and the automatic parallel version.

Keywords: algorithm optimization, bank failures, OpenMP, parallel techniques, statistical tool

Procedia PDF Downloads 353

Authors: Tamer M. El-Messery

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By-products from sunflower oil extraction, such as sunflower cakes, are rich sources of proteins with desirable functional properties for the food industry. However, challenges such as sensory drawbacks and the presence of phenolic compounds have hindered their widespread use. In this study, sunflower protein concentrates were obtained from sunflower cakes using different ant-greening solvents (ascorbic acid (ASC) and N-acetylcysteine (NAC)), and their functional properties were evaluated. The color of extracted proteins ranged from dark green to yellow, where the using of ASC and NAC agents enhanced the color. The protein concentrates exhibited high solubility (>70%) and antioxidant activity, with hydrophobicity influencing emulsifying activity. Emulsions prepared with these proteins showed stability and microencapsulation efficiency. Incorporation of protein concentrates into low-fat whipping cream formulations increased overrun and affected color characteristics. Rheological studies demonstrated pseudoplastic behavior in whipped cream, influenced by shear rates and protein content. Overall, sunflower protein isolates showed promising functional properties, indicating their potential as valuable ingredients in food formulations.

Keywords: functional properties, sunflower protein concentrates, antioxidant capacity, ant-greening agents, low-fat whipping cream

Procedia PDF Downloads 22

Authors: Tuji Mohammed Sani

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Back ground: An open tibial fracture is an injury where the fractured bone directly communicates with the outside environment. Due to the specific anatomical features of the tibia (limited soft tissue coverage), more than quarter of its fractures are classified as open, representing the most common open long-bone injuries. Open tibial fractures frequently cause significant bone comminution, periosteal stripping, soft tissue loss, contamination and are prone to bacterial entry with biofilm formation, which increases the risk of deep bone infection. Objective: The main objective of the study was to determine Prevalence of infection and its associated factors in surgically treated open tibial fracture in Addis Ababa Burn Emergency and Trauma (AaBET) center. Method: A facility based retrospective cross-sectional study was conducted among patient treated for open tibial fracture at AaBET center from September 2018 to September 2021. The data was collected from patient’s chart using structured data collection form, and Data was entered and analyzed using SPSS version 26. Bivariable and multiple binary logistic regression were fitted. Multicollinearity was checked among candidate variables using variance inflation factor and tolerance, which were less than 5 and greater than 0.2, respectively. Model adequacy were tested using Hosmer-Lemeshow goodness of fitness test (P=0.711). AOR at 95% CI was reported, and P-value < 0.05 was considered statistically significant. Result: This study found that 33.9% of the study participants had an infection. Initial IV antibiotic time (AOR=2.924, 95% CI:1.160- 7.370) and time of wound closure from injury (AOR=3.524, 95% CI: 1.798-6.908), injury to admission time (AOR=2.895, 95% CI: 1.402 – 5.977). and definitive fixation method (AOR=0.244, 95% CI: 0.113 – 0.4508) were the factors found to have a statistically significant association with the occurrence of infection. Conclusion: The rate of infection in open tibial fractures indicates that there is a need to improve the management of open tibial fracture treated at AaBET center. Time from injury to admission, time from injury to first debridement, wound closure time, and initial Intra Venous antibiotic time from the injury are an important factor that can be readily amended to improve the infection rate. Whether wound closed before seven days or not were more important factor associated with occurrences of infection.

Keywords: infection, open tibia, fracture, magnitude

Procedia PDF Downloads 60

Authors: Jorge Rodriguez-Guerra, Carlos Calleja, Aron Pujana, Iker Elorza, Ana Maria Macarulla

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Society demands more reliable manufacturing processes capable of producing high quality products in shorter production cycles. New control algorithms have been studied to satisfy this paradigm, in which Fault-Tolerant Control (FTC) plays a significant role. It is suitable to detect, isolate and adapt a system when a harmful or faulty situation appears. In this paper, a general overview about FTC characteristics are exposed; highlighting the properties a system must ensure to be considered faultless. In addition, a research to identify which are the main FTC techniques and a classification based on their characteristics is presented in two main groups: Active Fault-Tolerant Controllers (AFTCs) and Passive Fault-Tolerant Controllers (PFTCs). AFTC encompasses the techniques capable of re-configuring the process control algorithm after the fault has been detected, while PFTC comprehends the algorithms robust enough to bypass the fault without further modifications. The mentioned re-configuration requires two stages, one focused on detection, isolation and identification of the fault source and the other one in charge of re-designing the control algorithm by two approaches: fault accommodation and control re-design. From the algorithms studied, one has been selected and applied to a case study based on an industrial hydraulic-press. The developed model has been embedded under a real-time validation platform, which allows testing the FTC algorithms and analyse how the system will respond when a fault arises in similar conditions as a machine will have on factory. One AFTC approach has been picked up as the methodology the system will follow in the fault recovery process. In a first instance, the fault will be detected, isolated and identified by means of a neural network. In a second instance, the control algorithm will be re-configured to overcome the fault and continue working without human interaction.

Keywords: fault-tolerant control, electro-hydraulic actuator, fault detection and isolation, control re-design, real-time

Procedia PDF Downloads 162

Authors: Rasheed Owolabi Oloyede, Joseph Olusegun Adelusi, Seun Oluwadare

Abstract:

Sleep has been found to have many recuperative and restorative beneficial effects on athletic recovery. When a person is deprived of sleep this can have many effects on their immune and endocrine systems. Both of these systems are extremely important for the recovery process of any athlete and when we deprive ourselves of sleep, we are depriving ourselves of recovery. This study examined how sleep deprivation can hinder sport performance among selected athletes representing Adeyemi College of Education at Nigeria Colleges of Education Games (NICEGA) competitions at Minna. A total of 32 athletes were sampled for the study. They were exposed to two different activities. Each activity was performed before and after sleep deprivation, the activities were 100m dash, shuttle relay. The athletes were randomly assigned to two groups that are experimental and control groups. Pretest were conducted on both groups before apply treatment to the other group. A day before the activities to be performed the control group was denied of sleep between 10p.m to 5a.m for a period of 6 weeks. The analysis of the data showed that athletes performance in the two selected activities performed on equal basis before the sleep deprivation. After sleep deprivation the performance of experimental group was a little better than the control group that were denied of sleep. It was concluded that sleep allows the body to spend less energy resources on body processes needed while awake, it was concluded that sleep deprivation enables the body system work effectively. The body can expend needed energy, balance and adequate reaction time if it is allowed to have enough rest. Lack of adequate sleep results to dullness of the brain, nervousness and anxiety which all have negative effect on performance of activities by athletes. Based on the findings, it was recommended that extend nightly sleep for several week to reduce your sleep debt before competition. Maintain a low sleep debt by obtaining a sufficient amount of nightly sleep (seven to eight hours for adults, nine or more hours for teens and young adults). Keep a regular sleep-wake schedule, going to bed and waking up at the same times every day.

Keywords: activities, deprivation, performance, sleep

Procedia PDF Downloads 327