Search results for: auditors’ ethic code
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1481

Search results for: auditors’ ethic code

1031 Socio-Economic Influences on Soilless Agriculture

Authors: George Vernon Byrd, Bhim Bahadur Ghaley, Eri Hayashi

Abstract:

In urban farming, research and innovation are taking place at an unprecedented pace, and soilless growing technologies are emerging at different rates motivated by different objectives in various parts of the world. Local food production is ultimately a main objective everywhere, but adoption rates and expressions vary with socio-economic drivers. Herein, the status of hydroponics and aquaponics is summarized for four countries with diverse socio-economic settings: Europe (Denmark), Asia (Japan and Nepal) and North America (US). In Denmark, with a strong environmental ethic, soilless growing is increasing in urban agriculture because it is considered environmentally friendly. In Japan, soil-based farming is being replaced with commercial plant factories using advanced technology such as complete environmental control and computer monitoring. In Nepal, where rapid loss of agriculture land is occurring near cities, dozens of hydroponics and aquaponics systems have been built in the past decade, particularly in “non-traditional” sites such as roof tops to supplement family food. In the US, where there is also strong interest in locally grown fresh food, backyard and commercial systems have proliferated. Nevertheless, soilless growing is still in the research and development and early adopter stages, and the broad contribution of hydroponics and aquaponics to food security is yet to be fully determined. Nevertheless, current adoption of these technologies in diverse environments in different socio-economic settings highlights the potential contribution to food security with social and environmental benefits which contribute to several Sustainable Development Goals.

Keywords: aquaponics, hydroponics, soilless agriculture, urban agriculture

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1030 Study on Adding Story and Seismic Strengthening of Old Masonry Buildings

Authors: Youlu Huang, Huanjun Jiang

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A large number of old masonry buildings built in the last century still remain in the city. It generates the problems of unsafety, obsolescence, and non-habitability. In recent years, many old buildings have been reconstructed through renovating façade, strengthening, and adding floors. However, most projects only provide a solution for a single problem. It is difficult to comprehensively solve problems of poor safety and lack of building functions. Therefore, a comprehensive functional renovation program of adding reinforced concrete frame story at the bottom via integrally lifting the building and then strengthening the building was put forward. Based on field measurement and YJK calculation software, the seismic performance of an actual three-story masonry structure in Shanghai was identified. The results show that the material strength of masonry is low, and the bearing capacity of some masonry walls could not meet the code requirements. The elastoplastic time history analysis of the structure was carried out by using SAP2000 software. The results show that under the 7 degrees rare earthquake, the seismic performance of the structure reaches 'serious damage' performance level. Based on the code requirements of the stiffness ration of the bottom frame (lateral stiffness ration of the transition masonry story and frame story), the bottom frame story was designed. The integral lifting process of the masonry building was introduced based on many engineering examples. The reinforced methods for the bottom frame structure strengthened by the steel-reinforced mesh mortar surface layer (SRMM) and base isolators, respectively, were proposed. The time history analysis of the two kinds of structures, under the frequent earthquake, the fortification earthquake, and the rare earthquake, was conducted by SAP2000 software. For the bottom frame structure, the results show that the seismic response of the masonry floor is significantly reduced after reinforced by the two methods compared to the masonry structure. The previous earthquake disaster indicated that the bottom frame is vulnerable to serious damage under a strong earthquake. The analysis results showed that under the rare earthquake, the inter-story displacement angle of the bottom frame floor meets the 1/100 limit value of the seismic code. The inter-story drift of the masonry floor for the base isolated structure under different levels of earthquakes is similar to that of structure with SRMM, while the base-isolated program is better to protect the bottom frame. Both reinforced methods could significantly improve the seismic performance of the bottom frame structure.

Keywords: old buildings, adding story, seismic strengthening, seismic performance

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1029 Audit Examining Maternity Assessment Suite Triage Compliance with Birmingham Symptom Specific Obstetric Triage System in a London Teaching Hospital

Authors: Sarah Atalla, Shubham Gupta, Kim Alipio, Tanya Maric

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Background: Chelsea and Westminster Hospital have introduced the Birmingham Symptom Specific Obstetric Triage System (BSOTS) for patients who present acutely to the Maternity Assessment Suite (MAS) to prioritise care by urgency. The primary objective was to evaluate whether BSOTS was used appropriately to assess patients (defined as a 90% threshold). The secondary objective was to assess whether patients were seen within their designated triaged timeframe (defined as a 90% threshold). Methodology: MAS records were retrospectively reviewed for a randomly selected one-week period of data from 2020 (21/09/2020 - 27/09/2020). 189 patients presented to MAS during this time. Data were collected on the presenting complaint, time of attendance (divided into four time categories), and triage colour code for the urgency of a review by a doctor (red: immediately, orange: within 15 minutes, yellow: within 1 hour, green: within 4 hours). The number of triage waiting times that were breached and the outcome of the attendance was noted. Results: 49% of patients presenting to MAS during this time period were triaged, which therefore did not meet the 90% target. 67% of patients who were triaged were seen within their allocated timeframe as designated by their triage colour code, which therefore did not meet the 90% target. The most frequent reason for patient attendance was reduced fetal movements (30.5% of attendances). The busiest time of day (when most patients presented) was between 06:01-12:00, and this was also when the highest number of patients were not triaged (26 patients or 54% of patients presenting in this time category). The most used triage category (59%) was the green colour code (to be seen by a doctor within 4 hours), followed by orange (24%), yellow (14%), and red (3%). 45% of triaged patients were admitted, whilst 55% were discharged. 62% of patients allocated to the green triage category were discharged, as compared to 56% of yellow category patients, 27% of orange category patients, and 50% of red category patients. The time of patient presentation to the hospital was also associated with the level of urgency and outcome. Patients presenting from 12:01 to 18:00 were more likely to be discharged (72% discharged) compared to 00:01-06:00 where only 12.5% of patients were discharged. Conclusion: The triage system for assessing the urgency of acutely presenting obstetric patients is only being effectively utilised for 49% of patients. There is potential for enhancing the employment of the triage system to enable further efficiency and boost the promotion of patient safety. It is noted that MAS was busiest at 06:01 - 12:00 when there was also the highest number of non-triaged patients – this highlights some areas where we can improve, including higher levels of staffing, better use of BSOTS to triage patients, and patient education.

Keywords: birmingham, BSOTS, maternal, obstetric, pregnancy, specific, symptom, triage

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1028 The Position of Islamic Jurisprudence in UAE Private Law: Analytical Study

Authors: Iyad Jadalhaq, Mohammed El Hadi El Maknouzi

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The place of Islamic law in the legal system of the UAE is best understood by introducing a differentiation between its role as a formal source of law and its influence as a material source of law. What this differentiation helps clarify is that the corpus of Islamic law constitutes a much deeper influence on adjudication, law-making and the legal profession in the UAE, than it might appear at first sight, by considering its formal position in the division of labor between courts, or legislative lists of sources of law. This paper aims to examine the role of Shariah in the UAE private law system by determining the comprehensiveness of Sharia in the legal system as a whole, and not in a limited way related to it as a source of law according to Article 1 of the Civil Transactions Law. Turning to the role of the Shariah as a formal source of law, it is useful to start from Article 1 of the UAE Civil Code. This provision lays out the formal hierarchy of sources of UAE private law, these being legislation, Islamic law, and custom. Hence, when deciding a civil dispute, a judge should first refer to positive legislation in force in the UAE. Lacking the rule to cover the case before him/her, the judge ought then to refer directly to Islamic law. If the matter lacks regulation in Islamic law, only then may the judge appeal to custom. Accordingly, in connection to civil transactions, Shariah is presented here, formally, as the second source of law. Still, Shariah law addresses many other issues beyond civil transactions, including matters of morals, worship, and belief. However, in Article 1 of the UAE Civil Code, the reference to Islamic law ought to be understood as limited to the rules it lays out for civil transactions. There are four main sets of courts in the judicial systems of the UAE, whose competence is based on whether a dispute touches upon civil and commercial transactions, criminal offenses, personal statuses, or labor relations. This sectorial and multi-tiered organization of courts as a whole constitutes an institutional development compatible with the long-standing affirmation in the Shariah of the legitimacy of the judiciary. Indeed, Islamic law authorizes the governing authorities to organize the judiciary, including by allocating specific types of cases to particular kinds of judges depending on the value of the case, or by assigning judges to a specific place in which they are to exercise their jurisdictional function. In view of this, the contemporary organization of courts in the UAE can be regarded as an organic adaptation, aligned with Shariah rules on the assignment of jurisdictional authority, to the growing complexity of modern society. Therefore, we can conclude to the comprehensive role of Shariah in the entire legal system of the United Arab Emirates, including legislation, a judicial system, institutional, and administrative work.

Keywords: Islamic jurisprudence, Shariah, UAE civil code, UAE private law

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1027 An Evaluation of Full-Scale Reinforced Concrete and Steel Girder Composite Members Using High Volume Fly-Ash

Authors: Sung-Won Yoo, Chul-Hyeon Kang, Kyoung-Tae Park, Hae-Sik Woo

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Numerous studies were dedicated on the High Volume Fly-Ash (HVFA) concrete using high volume fly ash. The material properties of HVFA concrete have been the primordial topics of early studies, and interest shifted gradually toward the structural behavior of HVFA concrete such as elasticity modulus, stress-strain relationship, and structural behavior. However, structural studies consider small-scale members limited to the scope of reinforced concrete only. Therefore, in this paper, on the basis of recent studies on the structural behavior, 2 full-scale test members were manufactured with 7.5 m span length, fly ash replacement ratio of 50 % and concrete compressive strength of 50 MPa in order to evaluate the practicability of HVFA to real structures. In addition, 2 steel composite test members were also manufactured with span length of 3 m and using the same HVFA concrete for the same purpose. The test results of full-scale RC members showed that the practical use of HVFA on such structures is not hard despite small differences between test results and existing research results on the stress-strain relationship. The flexural test revealed very little difference between 50% fly ash concrete and general concrete in view of the similarity exhibited by the displacement and strain patterns. The experimental concrete shear strength being very close to that of design code, the existing design code can be applied. From the flexural test results of steel girder composite members, the composite behavior can be secured as much as that using normal concrete under the condition of sufficient arrangement of reinforcing bar.

Keywords: composite, fly ash, full-scale, high volume

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1026 Audit Committee Characteristics and Earnings Quality of Listed Food and Beverages Firms in Nigeria

Authors: Hussaini Bala

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There are different opinions in the literature on the relationship between Audit Committee characteristics and earnings management. The mix of opinions makes the direction of their relationship ambiguous. This study investigated the relationship between Audit Committee characteristics and earnings management of listed food and beverages Firms in Nigeria. The study covered the period of six years from 2007 to 2012. Data for the study were extracted from the Firms’ annual reports and accounts. After running the OLS regression, a robustness test was conducted for the validity of statistical inferences. The dependent variable was generated using two steps regression in order to determine the discretionary accrual of the sample Firms. Multiple regression was employed to run the data of the study using Random Model. The results from the analysis revealed a significant association between audit committee characteristics and earnings management of the Firms. While audit committee size and committees’ financial expertise showed an inverse relationship with earnings management, committee’s independence, and frequency of meetings are positively and significantly related to earnings management. In line with the findings, the study recommended among others that listed food and beverages Firms in Nigeria should strictly comply with the provision of Companies and Allied Matters Act (CAMA) and SEC Code of Corporate Governance on the issues regarding Audit Committees. Regulators such as SEC should increase the minimum number of Audit Committee members with financial expertise and also have a statutory position on the maximum number of Audit Committees meetings, which should not be greater than four meetings in a year as SEC code of corporate governance is silent on this.

Keywords: audit committee, earnings management, listed Food and beverages size, leverage, Nigeria

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1025 Environmental Fatigue Analysis for Control Rod Drive Mechanisms Seal House

Authors: Xuejiao Shao, Jianguo Chen, Xiaolong Fu

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In this paper, the elastoplastic strain correction factor computed by software of ANSYS was modified, and the fatigue usage factor in air was also corrected considering in water under reactor operating condition. The fatigue of key parts on control rod drive mechanisms was analyzed considering the influence of environmental fatigue caused by the coolant in the react pressure vessel. The elastoplastic strain correction factor was modified by analyzing thermal and mechanical loads separately referring the rules of RCC-M 2002. The new elastoplastic strain correction factor Ke(mix) is computed to replace the original Ke computed by the software of ANSYS when evaluating the fatigue produced by thermal and mechanical loads together. Based on the Ke(mix) and the usage cycle and fatigue design curves, the new range of primary plus secondary stresses was evaluated to obtain the final fatigue usage factor. The results show that the precision of fatigue usage factor can be elevated by using modified Ke when the amplify of the primary and secondary stress is large to some extent. One approach has been proposed for incorporating the environmental effects considering the effects of reactor coolant environments on fatigue life in terms of an environmental correction factor Fen, which is the ratio of fatigue life in air at room. To incorporate environmental effects into the RCCM Code fatigue evaluations, the fatigue usage factor based on the current Code design curves is multiplied by the correction factor. The contribution of environmental effects to results is discussed. Fatigue life decreases logarithmically with decreasing strain rate below 10%/s, which is insensitive to strain rate when temperatures below 100°C.

Keywords: environmental fatigue, usage factor, elastoplastic strain correction factor, environmental correction

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1024 Radiation Protection Assessment of the Emission of a d-t Neutron Generator: Simulations with MCNP Code and Experimental Measurements in Different Operating Conditions

Authors: G. M. Contessa, L. Lepore, G. Gandolfo, C. Poggi, N. Cherubini, R. Remetti, S. Sandri

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Practical guidelines are provided in this work for the safe use of a portable d-t Thermo Scientific MP-320 neutron generator producing pulsed 14.1 MeV neutron beams. The neutron generator’s emission was tested experimentally and reproduced by MCNPX Monte Carlo code. Simulations were particularly accurate, even generator’s internal components were reproduced on the basis of ad-hoc collected X-ray radiographic images. Measurement campaigns were conducted under different standard experimental conditions using an LB 6411 neutron detector properly calibrated at three different energies, and comparing simulated and experimental data. In order to estimate the dose to the operator vs. the operating conditions and the energy spectrum, the most appropriate value of the conversion factor between neutron fluence and ambient dose equivalent has been identified, taking into account both direct and scattered components. The results of the simulations show that, in real situations, when there is no information about the neutron spectrum at the point where the dose has to be evaluated, it is possible - and in any case conservative - to convert the measured value of the count rate by means of the conversion factor corresponding to 14 MeV energy. This outcome has a general value when using this type of generator, enabling a more accurate design of experimental activities in different setups. The increasingly widespread use of this type of device for industrial and medical applications makes the results of this work of interest in different situations, especially as a support for the definition of appropriate radiation protection procedures and, in general, for risk analysis.

Keywords: instrumentation and monitoring, management of radiological safety, measurement of individual dose, radiation protection of workers

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1023 An Analytical Approach of Computational Complexity for the Method of Multifluid Modelling

Authors: A. K. Borah, A. K. Singh

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In this paper we deal building blocks of the computer simulation of the multiphase flows. Whole simulation procedure can be viewed as two super procedures; The implementation of VOF method and the solution of Navier Stoke’s Equation. Moreover, a sequential code for a Navier Stoke’s solver has been studied.

Keywords: Bi-conjugate gradient stabilized (Bi-CGSTAB), ILUT function, krylov subspace, multifluid flows preconditioner, simple algorithm

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1022 Microstructure Evolution and Pre-transformation Microstructure Reconstruction in Ti-6Al-4V Alloy

Authors: Shreyash Hadke, Manendra Singh Parihar, Rajesh Khatirkar

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In the present investigation, the variation in the microstructure with the changes in the heat treatment conditions i.e. temperature and time was observed. Ti-6Al-4V alloy was subject to solution annealing treatments in β (1066C) and α+β phase (930C and 850C) followed by quenching, air cooling and furnace cooling to room temperature respectively. The effect of solution annealing and cooling on the microstructure was studied by using optical microscopy (OM), scanning electron microscopy (SEM), electron backscattered diffraction (EBSD) and x-ray diffraction (XRD). The chemical composition of the β phase for different conditions was determined with the help of energy dispersive spectrometer (EDS) attached to SEM. Furnace cooling resulted in the development of coarser structure (α+β), while air cooling resulted in much finer structure with widmanstatten morphology of α at the grain boundaries. Quenching from solution annealing temperature formed α’ martensite, their proportion being dependent on the temperature in β phase field. It is well known that the transformation of β to α follows Burger orientation relationship (OR). In order to reconstruct the microstructure of parent β phase, a MATLAB code was written using neighbor-to-neighbor, triplet method and Tari’s method. The code was tested on the annealed samples (1066C solution annealing temperature followed by furnace cooling to room temperature). The parent phase data thus generated was then plotted using the TSL-OIM software. The reconstruction results of the above methods were compared and analyzed. The Tari’s approach (clustering approach) gave better results compared to neighbor-to-neighbor and triplet method but the time taken by the triplet method was least compared to the other two methods.

Keywords: Ti-6Al-4V alloy, microstructure, electron backscattered diffraction, parent phase reconstruction

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1021 Establishing a Model of the Environmental Behavior of College Students: The Example of Global Climate Change

Authors: Tai-Yi Yu, Tai-Kue Yu

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Using global climate change as its main theme, this study establishes a model for understanding the environmental behavior of college students. It examines their beliefs about the environment, sustainability, and social impact. Theories about values, beliefs, norms, and planned behaviors helped establish the path relations among various latent variables, which include the students’ values regarding sustainability, environmental concern, social impact, perceived risk, environmental attitude, and behavioral intention. Personality traits were used as moderator variables in order to analyze their role in influencing environmental behaviors. The components-based partial least square (PLS) method was adopted, and the measurements and structural models were analyzed using the SmartPLS software. The proposed model complies with various test standards, including individual item reliability, composite reliability, average variance extracted, goodness-of-fit, and cross-validated redundancy. When college students are taught the concept of environmental sustainability, sustainability becomes an environmental attitude for them, and they are more likely to uphold an ethic of sustainability. The more an individual perceives the risks of global climate change, the stronger her emotional connection to the issue becomes. This positively affects the environmental attitude of college student, pushes them to participate more proactively in improvement activities, and encourages them to display their behavioral intention to improve global climate change. When considering the interaction effect among four latent variables (values regarding sustainability, social impact, environmental concern, and perceived risk), this study found that personality traits have a moderate effect on environmental attitude.

Keywords: partial least square, personality traits, social impact, environmental concern, perceived risk

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1020 Tracing Digital Traces of Phatic Communion in #Mooc

Authors: Judith Enriquez-Gibson

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This paper meddles with the notion of phatic communion introduced 90 years ago by Malinowski, who was a Polish-born British anthropologist. It explores the phatic in Twitter within the contents of tweets related to moocs (massive online open courses) as a topic or trend. It is not about moocs though. It is about practices that could easily be hidden or neglected if we let big or massive topics take the lead or if we simply follow the computational or secret codes behind Twitter itself and third party software analytics. It draws from media and cultural studies. Though at first it appears data-driven as I submitted data collection and analytics into the hands of a third party software, Twitonomy, the aim is to follow how phatic communion might be practised in a social media site, such as Twitter. Lurking becomes its research method to analyse mooc-related tweets. A total of 3,000 tweets were collected on 11 October 2013 (UK timezone). The emphasis of lurking is to engage with Twitter as a system of connectivity. One interesting finding is that a click is in fact a phatic practice. A click breaks the silence. A click in one of the mooc website is actually a tweet. A tweet was posted on behalf of a user who simply chose to click without formulating the text and perhaps without knowing that it contains #mooc. Surely, this mechanism is not about reciprocity. To break the silence, users did not use words. They just clicked the ‘tweet button’ on a mooc website. A click performs and maintains connectivity – and Twitter as the medium in attendance in our everyday, available when needed to be of service. In conclusion, the phatic culture of breaking silence in Twitter does not have to submit to the power of code and analytics. It is a matter of human code.

Keywords: click, Twitter, phatic communion, social media data, mooc

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1019 A Study of Language Choice and Use among Young Thai in Malaysia

Authors: Din Eak Arathai

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The purpose of this research report is to investigate the language choice and use among the young generation of Malaysian Thais community. Besides that, it aims to investigate if there is a difference in language choice across the different domains. It will also examine if there has been a language shift from Thai to other languages by the young generation of Thai community in Malaysia. First the study focuses on the proficiency of Thai and other languages used by hundred (100) respondents belonging to young generation of Malaysian Thais aged range from 18-35. Next, language use and choice will be presented with a focus on the domains of family, friendship, entertainment and social. Finally, based on the findings and data collected, we will be able to see if language shift from Thai to other languages has occurred among the young Thai generation in Malaysia. The instrument used in this study was a 30-item questionnaire and the findings of the data analysis were presented in the form of frequency counts and percentages. The findings found that Thai language remains the most preferred language of choice among young Malaysian Thais but usage of other languages, such as Malay, English and Mandarin has increased and begun to influence the language choice of young Malaysian Thais and their proficiency of their mother tongue.In all the domains studied, Thai is almost exclusively the preferred language used when communicating with family. Malay is the most preferred language in communicating with friends while English is the most preferred language when communicating with colleagues. With regards to social and entertainment activities, young Malaysian Thais show great affinity for entertainment in the Thai language. In conclusion, the result of the study showed the beginning of young Malaysian Thais shifting to other languages, especially English and Malay through their daily choices when communicating with friends and family and especially through their language preferences in entertainment.

Keywords: language choice, language use, language shift, language maintenance, young Malaysian Thais, code switching, code mixing

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1018 Experimental and Numerical Performance Analysis for Steam Jet Ejectors

Authors: Abdellah Hanafi, G. M. Mostafa, Mohamed Mortada, Ahmed Hamed

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The steam ejectors are the heart of most of the desalination systems that employ vacuum. The systems that employ low grade thermal energy sources like solar energy and geothermal energy use the ejector to drive the system instead of high grade electric energy. The jet-ejector is used to create vacuum employing the flow of steam or air and using the severe pressure drop at the outlet of the main nozzle. The present work involves developing a one dimensional mathematical model for designing jet-ejectors and transform it into computer code using Engineering Equation solver (EES) software. The model receives the required operating conditions at the inlets and outlet of the ejector as inputs and produces the corresponding dimensions required to reach these conditions. The one-dimensional model has been validated using an existed model working on Abu-Qir power station. A prototype has been designed according to the one-dimensional model and attached to a special test bench to be tested before using it in the solar desalination pilot plant. The tested ejector will be responsible for the startup evacuation of the system and adjusting the vacuum of the evaporating effects. The tested prototype has shown a good agreement with the results of the code. In addition a numerical analysis has been applied on one of the designed geometry to give an image of the pressure and velocity distribution inside the ejector from a side, and from other side, to show the difference in results between the two-dimensional ideal gas model and real prototype. The commercial edition of ANSYS Fluent v.14 software is used to solve the two-dimensional axisymmetric case.

Keywords: solar energy, jet ejector, vacuum, evaporating effects

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1017 An Education Profile for Indonesian Youth Development

Authors: Titia Izzati, Pebri Hastuti, Gusti Ayu Arwati

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Based on the program of The Ministry of Youth and Sports of Republic of Indonesia, this study compares the Statistikdata of the educational factors and the number of young people to a survey conducted in the five years, 2009-2013. As a result, significant trends are traced through an era filled with events that deeply affected the lives of young people, such as the peak and the ending of the political issues. Changing values under examination include attitudes toward authority and obligations toward others; social values dealing with attitudes toward the work ethic; marriage, family, and the importance of money in defining the meaning of success; and self-fulfillment. While the largest portion of the sample contains college youth, other people between the ages of 16 and 30 are considered, including high school students, blue collar workers, housewives, and high school dropouts. The report provides an overview and interpretation of the data with the presents the research contrasting the values of the college and non-college youth. In the other hand, the youth education profile data also can be utilized in making arrange the youth development index, especially in educational dimension. In order to the formulation of this youth development index, the basic needs of youth in Indonesia have to be listed as the variables. So that, the indicators of the youth development index are really in accordance withthe actual conditions of Indonesian youth. The indicators are the average number of old-school youth, the rate of youth illiterate people, the numbers of youth who are continuing their studies or who have completed the study in college, the number of youth graduate high school/vocational or college graduates were engaged in the labor fair. The formula for the youth development index is arranged in educational dimension with all actual indicators

Keywords: education, young people, Indonesia, ministry programs, youth index development

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1016 Establishment and Evaluation of Information System for Chemotherapy Care

Authors: Yi-Ting Liu, Pei-Ying Wen

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In order to improve the overall safety of chemotherapy, safety-protecting net was established for the whole process from prescribing by physicians, transcribing by nurses, dispensing by pharmacists to administering by nurses. The information system was used to check and monitor whole process of administration and related sheets were computerized to simplify the paper work.

Keywords: chemotherapy, bar code medication administration, medication safety

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1015 Anti-Forensic Countermeasure: An Examination and Analysis Extended Procedure for Information Hiding of Android SMS Encryption Applications

Authors: Ariq Bani Hardi

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Empowerment of smartphone technology is growing very rapidly in various fields of science. One of the mobile operating systems that dominate the smartphone market today is Android by Google. Unfortunately, the expansion of mobile technology is misused by criminals to hide the information that they store or exchange with each other. It makes law enforcement more difficult to prove crimes committed in the judicial process (anti-forensic). One of technique that used to hide the information is encryption, such as the usages of SMS encryption applications. A Mobile Forensic Examiner or an investigator should prepare a countermeasure technique if he finds such things during the investigation process. This paper will discuss an extension procedure if the investigator found unreadable SMS in android evidence because of encryption. To define the extended procedure, we create and analyzing a dataset of android SMS encryption application. The dataset was grouped by application characteristics related to communication permissions, as well as the availability of source code and the documentation of encryption scheme. Permissions indicate the possibility of how applications exchange the data and keys. Availability of the source code and the encryption scheme documentation can show what the cryptographic algorithm specification is used, how long the key length, how the process of key generation, key exchanges, encryption/decryption is done, and other related information. The output of this paper is an extended or alternative procedure for examination and analysis process of android digital forensic. It can be used to help the investigators while they got a confused cause of SMS encryption during examining and analyzing. What steps should the investigator take, so they still have a chance to discover the encrypted SMS in android evidence?

Keywords: anti-forensic countermeasure, SMS encryption android, examination and analysis, digital forensic

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1014 Public Debt Shocks and Public Goods Provisioning in Nigeria: Implication for National Development

Authors: Amenawo I. Offiong, Hodo B. Riman

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Public debt profile of Nigeria has continuously been on the increase over the years. The drop in international crude oil prices has further worsened revenue position of the country, thus, necessitating further acquisition of public debt to bridge the gap in revenue deficit. Yet, when we look back at the increasing public sector spending, there are concerns that the government spending do not amount to increase in public goods provided for the country. Using data from 1980 to 2014 the study therefore seeks to investigate the factors responsible for the poor provision of public goods in the face of increasing public debt profile. Using the unrestricted VAR model Governance and Tax revenue were introduced into the model as structural variables. The result suggested that governance and tax revenue were structural determinants of the effectiveness of public goods provisioning in Nigeria. The study therefore identified weak governance as the major reason for the non-provision of public goods in Nigeria. While tax revenue exerted positive influence on the provisions of public goods, weak/poor governance was observed to crowd the benefits from increase tax revenue. The study therefore recommends reappraisal of the governance system in Nigeria. Elected officers in governance should be more transparent and accountable to the electorates they represent. Furthermore, the study advocates for an annual auditing of all government MDAs accounts by external auditors to ensure (a) accountability of public debts utilization, (b) transparent in implementation of program support funds, (c) integrity of agencies responsible for program management, and (d) measuring program effectiveness with amount of funds expended.

Keywords: impulse response function, public debt shocks, governance, public goods, tax revenue, vector auto-regression

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1013 Numerical Simulation of Large-Scale Landslide-Generated Impulse Waves With a Soil‒Water Coupling Smooth Particle Hydrodynamics Model

Authors: Can Huang, Xiaoliang Wang, Qingquan Liu

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Soil‒water coupling is an important process in landslide-generated impulse waves (LGIW) problems, accompanied by large deformation of soil, strong interface coupling and three-dimensional effect. A meshless particle method, smooth particle hydrodynamics (SPH) has great advantages in dealing with complex interface and multiphase coupling problems. This study presents an improved soil‒water coupled model to simulate LGIW problems based on an open source code DualSPHysics (v4.0). Aiming to solve the low efficiency problem in modeling real large-scale LGIW problems, graphics processing unit (GPU) acceleration technology is implemented into this code. An experimental example, subaerial landslide-generated water waves, is simulated to demonstrate the accuracy of this model. Then, the Huangtian LGIW, a real large-scale LGIW problem is modeled to reproduce the entire disaster chain, including landslide dynamics, fluid‒solid interaction, and surge wave generation. The convergence analysis shows that a particle distance of 5.0 m can provide a converged landslide deposit and surge wave for this example. Numerical simulation results are in good agreement with the limited field survey data. The application example of the Huangtian LGIW provides a typical reference for large-scale LGIW assessments, which can provide reliable information on landslide dynamics, interface coupling behavior, and surge wave characteristics.

Keywords: soil‒water coupling, landslide-generated impulse wave, large-scale, SPH

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1012 The Istrian Istrovenetian-Croatian Bilingual Corpus

Authors: Nada Poropat Jeletic, Gordana Hrzica

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Bilingual conversational corpora represent a meaningful and the most comprehensive data source for investigating the genuine contact phenomena in non-monitored bi-lingual speech productions. They can be particularly useful for bilingual research since some features of bilingual interaction can hardly be accessed with more traditional methodologies (e.g., elicitation tasks). The method of language sampling provides the resources for describing language interaction in a bilingual community and/or in bilingual situations (e.g. code-switching, amount of languages used, number of languages used, etc.). To capture these phenomena in genuine communication situations, such sampling should be as close as possible to spontaneous communication. Bilingual spoken corpus design is methodologically demanding. Therefore this paper aims at describing the methodological challenges that apply to the corpus design of the conversational corpus design of the Istrian Istrovenetian-Croatian Bilingual Corpus. Croatian is the first official language of the Croatian-Italian officially bilingual Istria County, while Istrovenetian is a diatopic subvariety of Venetian, a longlasting lingua franca in the Istrian peninsula, the mother tongue of the members of the Italian National Community in Istria and the primary code of informal everyday communication among the Istrian Italophone population. Within the CLARIN infrastructure, TalkBank is being used, as it provides relevant procedures for designing and analyzing bilingual corpora. Furthermore, it allows public availability allows for easy replication of studies and cumulative progress as a research community builds up around the corpus, while the tools developed within the field of corpus linguistics enable easy retrieval and analysis of information. The method of language sampling employed is kept at the level of spontaneous communication, in order to maximise the naturalness of the collected conversational data. All speakers have provided written informed consent in which they agree to be recorded at a random point within the period of one month after signing the consent. Participants are administered a background questionnaire providing information about the socioeconomic status and the exposure and language usage in the participants social networks. Recording data are being transcribed, phonologically adapted within a standard-sized orthographic form, coded and segmented (speech streams are being segmented into communication units based on syntactic criteria) and are being marked following the CHAT transcription system and its associated CLAN suite of programmes within the TalkBank toolkit. The corpus consists of transcribed sound recordings of 36 bilingual speakers, while the target is to publish the whole corpus by the end of 2020, by sampling spontaneous conversations among approximately 100 speakers from all the bilingual areas of Istria for ensuring representativeness (the participants are being recruited across three generations of native bilingual speakers in all the bilingual areas of the peninsula). Conversational corpora are still rare in TalkBank, so the Corpus will contribute to BilingBank as a highly relevant and scientifically reliable resource for an internationally established and active research community. The impact of the research of communities with societal bilingualism will contribute to the growing body of research on bilingualism and multilingualism, especially regarding topics of language dominance, language attrition and loss, interference and code-switching etc.

Keywords: conversational corpora, bilingual corpora, code-switching, language sampling, corpus design methodology

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1011 Fast Aerodynamic Evaluation of Transport Aircraft in Early Phases

Authors: Xavier Bertrand, Alexandre Cayrel

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The early phase of an aircraft development is instrumental as it really drives the potential of a new concept. Any weakness in the high-level design (wing planform, moveable surfaces layout etc.) will be extremely difficult and expensive to recover later in the aircraft development process. Aerodynamic evaluation in this very early development phase is driven by two main criteria: a short lead-time to allow quick iterations of the geometrical design, and a high quality of the calculations to get an accurate & reliable assessment of the current status. These two criteria are usually quite contradictory. Actually, short lead time of a couple of hours from end-to-end can be obtained with very simple tools (semi-empirical methods for instance) although their accuracy is limited, whereas higher quality calculations require heavier/more complex tools, which obviously need more complex inputs as well, and a significantly longer lead time. At this point, the choice has to be done between accuracy and lead-time. A brand new approach has been developed within Airbus, aiming at obtaining quickly high quality evaluations of the aerodynamic of an aircraft. This methodology is based on a joint use of Surrogate Modelling and a lifting line code. The Surrogate Modelling is used to get the wing sections characteristics (e.g. lift coefficient vs. angle of attack), whatever the airfoil geometry, the status of the moveable surfaces (aileron/spoilers) or the high-lift devices deployment. From these characteristics, the lifting line code is used to get the 3D effects on the wing whatever the flow conditions (low/high Mach numbers etc.). This methodology has been applied successfully to a concept of medium range aircraft.

Keywords: aerodynamics, lifting line, surrogate model, CFD

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1010 CO2 Emission and Cost Optimization of Reinforced Concrete Frame Designed by Performance Based Design Approach

Authors: Jin Woo Hwang, Byung Kwan Oh, Yousok Kim, Hyo Seon Park

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As greenhouse effect has been recognized as serious environmental problem of the world, interests in carbon dioxide (CO2) emission which comprises major part of greenhouse gas (GHG) emissions have been increased recently. Since construction industry takes a relatively large portion of total CO2 emissions of the world, extensive studies about reducing CO2 emissions in construction and operation of building have been carried out after the 2000s. Also, performance based design (PBD) methodology based on nonlinear analysis has been robustly developed after Northridge Earthquake in 1994 to assure and assess seismic performance of building more exactly because structural engineers recognized that prescriptive code based design approach cannot address inelastic earthquake responses directly and assure performance of building exactly. Although CO2 emissions and PBD approach are recent rising issues on construction industry and structural engineering, there were few or no researches considering these two issues simultaneously. Thus, the objective of this study is to minimize the CO2 emissions and cost of building designed by PBD approach in structural design stage considering structural materials. 4 story and 4 span reinforced concrete building optimally designed to minimize CO2 emissions and cost of building and to satisfy specific seismic performance (collapse prevention in maximum considered earthquake) of building satisfying prescriptive code regulations using non-dominated sorting genetic algorithm-II (NSGA-II). Optimized design result showed that minimized CO2 emissions and cost of building were acquired satisfying specific seismic performance. Therefore, the methodology proposed in this paper can be used to reduce both CO2 emissions and cost of building designed by PBD approach.

Keywords: CO2 emissions, performance based design, optimization, sustainable design

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1009 A Rapid Prototyping Tool for Suspended Biofilm Growth Media

Authors: Erifyli Tsagkari, Stephanie Connelly, Zhaowei Liu, Andrew McBride, William Sloan

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Biofilms play an essential role in treating water in biofiltration systems. The biofilm morphology and function are inextricably linked to the hydrodynamics of flow through a filter, and yet engineers rarely explicitly engineer this interaction. We develop a system that links computer simulation and 3-D printing to optimize and rapidly prototype filter media to optimize biofilm function with the hypothesis that biofilm function is intimately linked to the flow passing through the filter. A computational model that numerically solves the incompressible time-dependent Navier Stokes equations coupled to a model for biofilm growth and function is developed. The model is imbedded in an optimization algorithm that allows the model domain to adapt until criteria on biofilm functioning are met. This is applied to optimize the shape of filter media in a simple flow channel to promote biofilm formation. The computer code links directly to a 3-D printer, and this allows us to prototype the design rapidly. Its validity is tested in flow visualization experiments and by microscopy. As proof of concept, the code was constrained to explore a small range of potential filter media, where the medium acts as an obstacle in the flow that sheds a von Karman vortex street that was found to enhance the deposition of bacteria on surfaces downstream. The flow visualization and microscopy in the 3-D printed realization of the flow channel validated the predictions of the model and hence its potential as a design tool. Overall, it is shown that the combination of our computational model and the 3-D printing can be effectively used as a design tool to prototype filter media to optimize biofilm formation.

Keywords: biofilm, biofilter, computational model, von karman vortices, 3-D printing.

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1008 Corporate Governance Development in Mongolia: The Role of Professional Accountants

Authors: Ernest Nweke

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The work of Professional Accountants and Corporate governance are synonymous and cannot be divorced from each other. Organizations, profit and non-profit alike cannot implement sound corporate practices without inputs from Professional Accountants. In today’s dynamic corporate world, good corporate governance practice is a sine qua non. More so, following the corporate failures of the past decades like Enron and WorldCom, governments around the world, including Mongolia are becoming more proactive in ensuring sound corporate governance mechanisms. In the past fifteen years, the Mongolian government has taken several measures to establish and strengthen internal corporate governance structures in firms. This paper highlights the role of professional accountants and auditors play in ensuring that good corporate governance mechanisms are entrenched in listed companies in Mongolia. Both primary and secondary data are utilized in this research. In collection of primary data, Delphi method was used, securing responses from only knowledgeable senior employees, top managers, and some CEOs. Using this method, a total of 107 top-level company employees and executives randomly selected from 22 companies were surveyed; maximum of 5 and minimum of 4 from each company. These companies cut across several sectors. It was concluded that Professional Accountants play key roles in setting and maintaining firm governance. They do this by ensuring full compliance with all the requirements of good and sound corporate governance, establishing reporting, monitoring and evaluating standards, assisting in the setting up of proper controls, efficient and effective audit systems, sound fraud risk management and putting in place an overall vision for the enterprise. Companies with effective corporate governance mechanisms are usually strong and fraud-resilient. It was also discovered that companies with big 4 audit firms tend to have better governance structures in Mongolia.

Keywords: accountants, corporate disclosure, corporate failure, corporate governance

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1007 A Multicriteria Framework for Assessing Energy Audit Software for Low-Income Households

Authors: Charles Amoo, Joshua New, Bill Eckman

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Buildings in the United States account for a significant proportion of energy consumption and greenhouse gas (GHG) emissions, and this trend is expected to continue as well as rise in the near future. Low-income households, in particular, bear a disproportionate burden of high building energy consumption and spending due to high energy costs. Energy efficiency improvements need to reach an average of 4% per year in this decade in order to meet global net zero emissions target by 2050, but less than 1 % of U.S. buildings are improved each year. The government has recognized the importance of technology in addressing this issue, and energy efficiency programs have been developed to tackle the problem. The Weatherization Assistance Program (WAP), the largest residential whole-house energy efficiency program in the U.S., is specifically designed to reduce energy costs for low-income households. Under the WAP, energy auditors must follow specific audit procedures and use Department of Energy (DOE) approved energy audit tools or software. This article proposes an expanded framework of factors that should be considered in energy audit software that is approved for use in energy efficiency programs, particularly for low-income households. The framework includes more than 50 factors organized under 14 assessment criteria and can be used to qualitatively and quantitatively score different energy audit software to determine their suitability for specific energy efficiency programs. While the tool can be useful for developers to build new tools and improve existing software, as well as for energy efficiency program administrators to approve or certify tools for use, there are limitations to the model, such as the lack of flexibility that allows continuous scoring to accommodate variability and subjectivity. These limitations can be addressed by using aggregate scores of each criterion as weights that could be combined with value function and direct rating scores in a multicriteria decision analysis for a more flexible scoring.

Keywords: buildings, energy efficiency, energy audit, software

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1006 Fatigue Truck Modification Factor for Design Truck (CL-625)

Authors: Mohamad Najari, Gilbert Grondin, Marwan El-Rich

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Design trucks in standard codes are selected based on the amount of damage they cause on structures-specifically bridges- and roads to represent the real traffic loads. Some limited numbers of trucks are run on a bridge one at a time and the damage on the bridge is recorded for each truck. One design track is also run on the same bridge “n” times -“n” is the number of trucks used previously- to calculate the damage of the design truck on the same bridge. To make these damages equal a reduction factor is needed for that specific design truck in the codes. As the limited number of trucks cannot be the exact representative of real traffic through the life of the structure, these reduction factors are not accurately calculated and they should be modified accordingly. Started on July 2004, the vehicle load data were collected in six weigh in motion (WIM) sites owned by Alberta Transportation for eight consecutive years. This database includes more than 200 million trucks. Having these data gives the opportunity to compare the effect of any standard fatigue trucks weigh and the real traffic load on the fatigue life of the bridges which leads to a modification for the fatigue truck factor in the code. To calculate the damage for each truck, the truck is run on the bridge, moment history of the detail under study is recorded, stress range cycles are counted, and then damage is calculated using available S-N curves. A 2000 lines FORTRAN code has been developed to perform the analysis and calculate the damages of the trucks in the database for all eight fatigue categories according to Canadian Institute of Steel Construction (CSA S-16). Stress cycles are counted using rain flow counting method. The modification factors for design truck (CL-625) are calculated for two different bridge configurations and ten span lengths varying from 1 m to 200 m. The two considered bridge configurations are single-span bridge and four span bridge. This was found to be sufficient and representative for a simply supported span, positive moment in end spans of bridges with two or more spans, positive moment in interior spans of three or more spans, and the negative moment at an interior support of multi-span bridges. The moment history of the mid span is recorded for single-span bridge and, exterior positive moment, interior positive moment, and support negative moment are recorded for four span bridge. The influence lines are expressed by a polynomial expression obtained from a regression analysis of the influence lines obtained from SAP2000. It is found that for design truck (CL-625) fatigue truck factor is varying from 0.35 to 0.55 depending on span lengths and bridge configuration. The detail results will be presented in the upcoming papers. This code can be used for any design trucks available in standard codes.

Keywords: bridge, fatigue, fatigue design truck, rain flow analysis, FORTRAN

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1005 QR Technology to Automate Health Condition Detection in Payment System: A Case Study in the Kingdom of Saudi Arabia’s Schools

Authors: Amjad Alsulami, Farah Albishri, Kholod Alzubidi, Lama Almehemadi, Salma Elhag

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Food allergy is a common and rising problem among children. Many students have their first allergic reaction at school, one of these is anaphylaxis, which can be fatal. This study discovered that several schools' processes lacked safety regulations and information on how to handle allergy issues and chronic diseases like diabetes where students were not supervised or monitored during the cafeteria purchasing process. There is no obvious prevention or effort in academic institutions when purchasing food containing allergens or negatively impacting the health status of students who suffer from chronic diseases. Students must always be stable to reflect positively on their educational development process. To address this issue, this paper uses a business reengineering process to propose the automation of the whole food-purchasing process, which will aid in detecting and avoiding allergic occurrences and preventing any side effects from eating foods that are conflicting with students' health. This may be achieved by designing a smart card with an embedded QR code that reveals which foods cause an allergic reaction in a student. A survey was distributed to determine and examine how the cafeteria will handle allergic children and whether any management or policy is applied in the school. Also, the survey findings indicate that the integration of QR technology into the food purchasing process would improve health condition detection. The suggested system would be beneficial to all parties, the family agreed, as they would ensure that their children didn't eat foods that were bad for their health. Moreover, by analyzing and simulating the as-is process and the suggested process the results demonstrate that there is an improvement in quality and time.

Keywords: QR code, smart card, food allergies, business process reengineering, health condition detection

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1004 Is Audit Quality Implied by Accruals Quality Associated with Audit Fees and Auditor Tenure? Evidence from China

Authors: Hassan Y. Kikhia, Jin P. Zhang, Khaldoon G. Albiatr

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The Enron and Arthur Andersen scandal has raised concerns internationally about auditor independence and audit quality. Furthermore, the debate continues about the relationship between audit fees, auditor tenure and audit quality in spite of extensive empirical evidence examining audit failures and earnings management. Therefore, the purpose of current research is to determine the effect of audit fee and audit tenure both partially and simultaneously on the audit quality. Using a sample of Chinese firms, an environment where we believe it provides us with an opportunity to test whether the development of market and legal institutions affects the impact of audit fees and auditor tenure on audit quality. We employ the standard deviation of residuals from regressions relating current accruals to cash flows as proxy for audit quality. The paper documents statistically significant negative association between audit fees and audit quality. These findings are consistent with economic bonding being a determinant of auditor behavior rather than auditor reputational concerns. Further, the current paper shows a positive association between auditor tenure and audit quality in the earlier years of audit tenure. These results support the proposition that when the Learning Effect dominates the Bonding Effect in the earlier years of tenure, then audit quality is likely to be higher. Taken audit fees and audit tenure together, the results suggest that there is positive association between audit fees and audit quality in the earlier years of auditor tenure. Interestingly, the findings of our study have important implications for auditors, policymakers, multinational firms, and users of financial reports. As the rapid growth of China's economy gains global recognition, the Chinese stock market is capturing the attention of international investors. To a lesser extent, our paper also differs from the prior studies in methodology and findings in the investigation of audit quality.

Keywords: audit quality, accruals quality, audit fees, auditor tenure

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1003 Finite Element Modeling and Analysis of Reinforced Concrete Coupled Shear Walls Strengthened with Externally Bonded Carbon Fiber Reinforced Polymer Composites

Authors: Sara Honarparast, Omar Chaallal

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Reinforced concrete (RC) coupled shear walls (CSWs) are very effective structural systems in resisting lateral loads due to winds and earthquakes and are particularly used in medium- to high-rise RC buildings. However, most of existing old RC structures were designed for gravity loads or lateral loads well below the loads specified in the current modern seismic international codes. These structures may behave in non-ductile manner due to poorly designed joints, insufficient shear reinforcement and inadequate anchorage length of the reinforcing bars. This has been the main impetus to investigate an appropriate strengthening method to address or attenuate the deficiencies of these structures. The objective of this paper is to twofold: (i) evaluate the seismic performance of existing reinforced concrete coupled shear walls under reversed cyclic loading; and (ii) investigate the seismic performance of RC CSWs strengthened with externally bonded (EB) carbon fiber reinforced polymer (CFRP) sheets. To this end, two CSWs were considered as follows: (a) the first one is representative of old CSWs and therefore was designed according to the 1941 National Building Code of Canada (NBCC, 1941) with conventionally reinforced coupling beams; and (b) the second one, representative of new CSWs, was designed according to modern NBCC 2015 and CSA/A23.3 2014 requirements with diagonally reinforced coupling beam. Both CSWs were simulated using ANSYS software. Nonlinear behavior of concrete is modeled using multilinear isotropic hardening through a multilinear stress strain curve. The elastic-perfectly plastic stress-strain curve is used to simulate the steel material. Bond stress–slip is modeled between concrete and steel reinforcement in conventional coupling beam rather than considering perfect bond to better represent the slip of the steel bars observed in the coupling beams of these CSWs. The old-designed CSW was strengthened using CFRP sheets bonded to the concrete substrate and the interface was modeled using an adhesive layer. The behavior of CFRP material is considered linear elastic up to failure. After simulating the loading and boundary conditions, the specimens are analyzed under reversed cyclic loading. The comparison of results obtained for the two unstrengthened CSWs and the one retrofitted with EB CFRP sheets reveals that the strengthening method improves the seismic performance in terms of strength, ductility, and energy dissipation capacity.

Keywords: carbon fiber reinforced polymer, coupled shear wall, coupling beam, finite element analysis, modern code, old code, strengthening

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1002 Transient Simulation Using SPACE for ATLAS Facility to Investigate the Effect of Heat Loss on Major Parameters

Authors: Suhib A. Abu-Seini, Kyung-Doo Kim

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A heat loss model for ATLAS facility was introduced using SPACE code predefined correlations and various dialing factors. As all previous simulations were carried out using a heat loss free input; the facility was considered to be completely insulated and the core power was reduced by the experimentally measured values of heat loss to compensate to the account for the loss of heat, this study will consider heat loss throughout the simulation. The new heat loss model will be affecting SPACE code simulation as heat being leaked out of the system throughout a transient will alter many parameters corresponding to temperature and temperature difference. For that, a Station Blackout followed by a multiple Steam Generator Tube Rupture accident will be simulated using both the insulated system approach and the newly introduced heat loss input of the steady state. Major parameters such as system temperatures, pressure values, and flow rates to be put into comparison and various analysis will be suggested upon it as the experimental values will not be the reference to validate the expected outcome. This study will not only show the significance of heat loss consideration in the processes of prevention and mitigation of various incidents, design basis and beyond accidents as it will give a detailed behavior of ATLAS facility during both processes of steady state and major transient, but will also present a verification of how credible the data acquired of ATLAS are; since heat loss values for steady state were already mismatched between SPACE simulation results and ATLAS data acquiring system. Acknowledgement- This work was supported by the Korean institute of Energy Technology Evaluation and Planning (KETEP) and the Ministry of Trade, Industry & Energy (MOTIE) of the Republic of Korea.

Keywords: ATLAS, heat loss, simulation, SPACE, station blackout, steam generator tube rupture, verification

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