Search results for: global accounting standards

Authors: Anu Soikkeli

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Early 20th century functionalism aimed at generalising living and rationalising construction, thus laying the foundation for the standardisation of construction components and products. From the 1930s onwards, all measurement and quality instructions for building products, different types of building components, descriptions of working methods complying with advisable building practises, planning, measurement and calculation guidelines, terminology, etc. were called standards. Standardisation was regarded as a necessary prerequisite for the mass production of housing. This article examines the early stages of standardisation in Finland in the 1940s and 1950s, as reflected on the working history of an individual architect, Erkki Koiso-Kanttila (1914-2006). In 1950 Koiso-Kanttila was appointed the Head of Design of the Finnish Association of Architects’ Building Standards Committee, a position which he held until 1958. His main responsibilities were the development of the RT Building Information File and compiling of the files.

Keywords: architecture, post WWII period, reconstruction, standardisation

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Authors: Zakir Husain

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Main objective of a power transformer design optimization problem requires minimizing the total overall cost and/or mass of the winding and core material by satisfying all possible constraints obligatory by the standards and transformer user requirement. The constraints include appropriate limits on winding fill factor, temperature rise, efficiency, no-load current and voltage regulation. The design optimizations tasks are a constrained minimum cost and/or mass solution by optimally setting the parameters, geometry and require magnetic properties of the transformer. In this paper, present the above design problems have been formulated by using genetic algorithm (GA) and simulated annealing (SA) on the MATLAB platform. The importance of the presented approach is stems for two main features. First, proposed technique provides reliable and efficient solution for the problem of design optimization with several variables. Second, it guaranteed to obtained solution is global optimum. This paper includes a demonstration of the application of the genetic programming GP technique to transformer design.

Keywords: optimization, power transformer, genetic algorithm (GA), simulated annealing technique (SA)

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Authors: Smita Singh

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The paper develops a critical framework to the hegemonic discourses resorted to by the dominant powers in the global security architecture. Within this framework, security is viewed as a discourse through which identities and threats are represented and produced to legitimize the security concerns of few at the cost of others. International security have long been driven and dominated by power relations. Since the end of the Cold War, the global transformations have triggered contestations to the idea of security at both theoretical and practical level. These widening and deepening of the concept of security have challenged the existing power hierarchies at the theoretical level but not altered the substance and actors defining it. When discourses are introduced into security studies, several critical questions erupt: how has power shaped security policies of the globe through language? How does one understand the meanings and impact of those discourses? Who decides the agenda, rules, players and outliers of the security? Language as a symbolic system and form of power is fluid and not fixed. Over the years the dominant Western powers, led by the United States of America have employed various discursive practices such as humanitarian intervention, responsibility to protect, non proliferation, human rights, war on terror and so on to reorient the constitution of identities and interests and hence the policies that need to be adopted for its actualization. These power relations are illustrated in this paper through the narratives used in the nonproliferation regime. The hierarchical security dynamics is a manifestation of the global power relations driven by many factors including discourses.

Keywords: hegemonic discourse, global security, non-proliferation regime, power politics

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Authors: May Khei Hu, Kevin Leong, Fu Siong Ng, Nicholas Peter

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Introduction: Sympathetic stimulation has been recognised as a potent stimulus of arrhythmogenesis in various cardiac pathologies, possibly by augmenting dispersion of repolarisation. The effects of sympathetic stimulation in healthy subjects however remain unclear. It is, therefore, crucial to first establish the effects of physiological stress on dispersion of repolarisation in healthy subjects before understanding these effects in pathological cardiac conditions. We hypothesised that activation-recovery interval (ARI; which is a surrogate of action potential duration) and dispersion of repolarisation decrease on sympathetic stimulation. Methods: Eight patients aged 18-55 years with structurally normal hearts underwent head-up tilt test (HUTT) and exercise tolerance test (ETT) while wearing the electrocardiographic imaging (ECGi) vest. Patients later underwent CT scan and the epicardial potentials are reconstructed using the ECGi software. Activation and recovery times were determined from the acquired electrograms. ARI was calculated and later corrected using Bazett’s formula. Global and regional dispersion of repolarisation were determined from standard deviation of the corrected ARI (ARIc). One-way analysis of variance (ANOVA) and Wilcoxon test were used to evaluate statistical significance. Results: Global ARIc increased significantly [p<0.01] when patients were tilted upwards but decreased significantly after five minutes [p<0.01]. A subsequent post- hoc analysis revealed that the decrease in R-R was more substantial compared to the change in ARI, resulting in the observed increase in ARIc. Global ARIc decreased on peak exercise [p<0.01] but increased on recovery [p<0.01]. Global dispersion increased significantly on peak exercise [p<0.05] although there were no significant changes in regional dispersion. There were no significant changes in both global and regional dispersion during tilt. Conclusion: ARIc decreases upon sympathetic stimulation in healthy subjects. Global dispersion of repolarisation increases upon exercise although there were no changes in global or regional dispersion during orthostatic stress.

Keywords: dispersion of repolarisation, sympathetic stimulation, Head-up tilt test (HUTT), Exercise tolerance test (ETT), Electrocardiographic imaging (ECGi)

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Authors: Malik Shahzad Shabbir, Muhammad Saarim Ghazi, Amir Khalil ur Rehman

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This study examines the factors which influence and contribute towards the financial viability of Islamic finance and its impact on global financial stability. However, the purpose of this paper is to differentiate the practical implications of both Islamic and conventional finance on global financial stability. The Islamic finance is asset backed financing which creates wealth through trade, commerce and believes in risk and return sharing. Islamic banking is asset driven as against to conventional banking which is liability driven. In order to introduce new financial products for market, financial innovation in Islamic finance must be within the Shari’ah parameters that are tested against the ‘Maqasid al-Shari’ah’. Interest-based system leads to income and wealth inequalities and mis-allocation of resources. Moreover, this system has absence of just and equitable aspect of distribution that may exploit either the debt holder or the financier. Such implications are reached to a tipping point that leaves only one choice: change or face continued decline and misery.

Keywords: viability, global financial stability, practical implications, asset driven, tipping point

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Authors: Bala Adamu Malami

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The necessity of low-cost electronic vehicle/car security designed in coordination with other security measures is always there in our society to reduce the risk of vehicle intrusion. Keeping this problem in mind, we are designing an automatic GPS system which is technology to build an integrated and fully customized vehicle to detect the movement of the vehicle and also serve as a security system at a reasonable cost. Users can locate the vehicle's position via GPS by using the Google Maps application to show vehicle coordinates on a smartphone. The tracking system uses a Global System for Mobile Communication (GSM) modem for communication between the mobile station and the microcontroller to send and receive commands. Further design can be improved to capture the vehicle movement range and alert the vehicle owner when the vehicle is out of range.

Keywords: electronic, GPS, GSM modem, communication, vehicle

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Authors: M. A. Ahmed, Sidra A. Shaikh, M. W. Akhtar

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Global and Diffuse Solar radiation on horizontal surface over two cities of Sindh, namely Jacobabad and Rohri were carried out using sunshine hour data of the area to assess the feasibility of solar energy utilization in Sindh province. The result obtained shows a high variation in direct and diffuse component of solar radiation in summer and winter months (80% direct and 20% diffuse). The contribution of diffuse solar radiation is low even in monsoon months i.e. July and August. The appearance of cloud is rare even in monsoon months. The estimated value indicates that this part of Sindh has higher solar potential and solar panels can be used for power generation. The solar energy can be utilized throughout the year in this part of Sindh, Pakistan.

Keywords: solar potential over Sindh, global and diffuse solar radiation, radiation over two cities of Sindh, environmental engineering

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Authors: Judit Nagy

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Many scientific studies claim that financial education should start as early as possible. Children are much more capable of and willing to absorb new concepts than adults. If we introduce children to financial knowledge early, their behaviour and attitudes to this subject will change, increasing later success in this area of life. However, poor financial decisions may entail severe consequences, not only to individuals but even to the wider society. Good financial decisions and economic attitudes may contribute to economic growth and well-being. Whilst in several countries, education about financial awareness and fundamentals is available, the understanding and acquisition of complex economic knowledge and the development of children’s independent problem-solving skills are still lacking. The results suggest that teaching economic and financial knowledge through accounting and making lectures interactive by using special tools of positive education is critical to stimulating children’s interest. Eighty percent of the students in the study liked the combined and interactive lecture. Introducing this kind of knowledge to individuals is a relevant objective, even at the societal level.

Keywords: positive psychology, education innovation, primary school, gender, economics, accounting, finance, personal finance, mathematics, economic growth, well-being, sustainability

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Authors: Mosab Aljeri, Ali Abdulraheem

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The water quality of five water types at Al-Wuhaib farm, Al-Wafra area, was studies through onsite field measurements, including pH, temperature, electrical conductivity (EC), and dissolved oxygen (DO), for four different water types. Biweekly samples were collected and analyzed for two months to obtain data of chemicals, nutrients, organics, and heavy metals. The field and laboratory results were compared with irrigation standards of Kuwait Environmental Public Authority (KEPA). The pH values of the five samples sites were within the maximum and minimum limits of KEPA standards. Based on EC values, two groups of water types were observed. The first group represents freshwater quality originated from freshwater Ministry of Electricity & Water & Renewable Energy (MEWRE) line or from freshwater tanks or treated wastewater. The second group represents brackish water type originated from groundwater or treated water mixed with groundwater. The study indicated that all nitrogen forms (ammonia, Total Kjeldahl nitrogen (TKN), Total nitrogen (TN)), total phosphate concentrations and all tested heavy metals for the five water types were below KEPA standards. These macro and micro nutrients are essential for plant growth and can be used as fertilizers. The study suggest that the groundwater should be treated and disinfected in the farming area. Also, these type of studies shall be carried out routinely to all farm areas to ensure safe water use and safe agricultural produce.

Keywords: salinity, heavy metals, ammonia, phosphate

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Authors: C. Peeper McDonald

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Despite the multiracial population growing exponentially in the world and especially in the U.S., there continues to be a lack of culturally responsive research addressing the unique experiences and needs of this population, especially within counseling and counselor education settings. It is evident that their unique racial microaggressive experiences need to be better understood within the field of professional counseling to not only underscore competent training and practice but also culturally responsive training and practice. The participants of this study were 13 (n=13) individuals from the United States who identified as multiracial and said they had a microaggressive experience with either their counselor or counseling professor. Data were gathered through one-on-one, semi-structured interviews. The analysis employed phenomenological methods based on the transcendental approach, resulting in themes that encapsulated the core of the participants' experiences, including multiracial microaggressions that are derogatory and perpetuate privilege/oppression; counselors and their training programs should embody safety, support, attentiveness, inter-personal sensitivity, and awareness of the impact on others; microaggressions negatively affect the counseling relationship and outcomes; awareness surrounding the emotional impact of microaggressions; strength-based responses and future responses to microaggressions; and advocacy and suggestions for counselors and counselor educators. These themes are discussed in detail, and recommendations for researchers, counselor educators, and professional counselors to improve training and practice are provided. This U.S. study's insights into the Multiracial experience of microaggressions within the mental health profession can inform global mental health practices by highlighting the need for culturally responsive counseling that recognizes and addresses racial nuances. Such knowledge is transferable to international settings where multiracial populations may also encounter similar challenges, aiding in the development of global standards for culturally competent counseling practices.

Keywords: culturally responsive training and practice, mental health, microaggressions, multiracial

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Authors: Mastoor Qubra

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Cyber-attacks have frequently disrupted the critical infrastructures of the major global states and now, cyber threat has become one of the dire security risks for the states across the globe. Recently, ransomware cyber-attacks, wannacry and petya, have affected hundreds of thousands of computer servers and individuals’ private machines in more than hundred countries across Europe, Middle East, Asia, United States and Australia. Although, states are rapidly becoming aware of the destructive nature of this new security threat and counter measures are being taken but states’ isolated efforts would be inadequate to deal with this heinous security challenge, rather a global coordination and cooperation is inevitable in order to develop a credible cyber deterrence policy. Hence, the paper focuses that coordinated global approach is required to deter posed cyber threat. This paper intends to analyze the cyber security counter measures in four dimensions i.e. evaluation of prevalent strategies at bilateral level, initiatives and limitations for cooperation at global level, obstacles to combat cyber terrorism and finally, recommendations to deter the threat by applying tools of deterrence theory. Firstly, it focuses on states’ efforts to combat the cyber threat and in this regard, US-Australia Cyber Security Dialogue is comprehensively illustrated and investigated. Secondly, global partnerships and strategic and analytic role of multinational organizations, particularly United Nations (UN), to deal with the heinous threat, is critically analyzed and flaws are highlighted, for instance; less significance of cyber laws within international law as compared to other conflict prone issues. In addition to this, there are certain obstacles and limitations at national, regional and global level to implement the cyber terrorism counter strategies which are presented in the third section. Lastly, by underlining the gaps and grey areas in the current cyber security counter measures, it aims to apply tools of deterrence theory, i.e. defense, attribution and retaliation, in the cyber realm to contribute towards formulating a credible cyber deterrence strategy at global level. Thus, this study is significant in understanding and determining the inevitable necessity of counter cyber terrorism strategies.

Keywords: attribution, critical infrastructure, cyber terrorism, global cooperation

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Authors: Yi-Jiun Chou, Ying-Hsuan Li, Yi-Jung Liu, Hsin-Yu Chiang, Hsuan-Ching Wang

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Background: Patients received therapeutic hypothermia (TH) after resuscitation from cardiac arrest are more dependent on continue and intensive nursing care. It involves many difficult steps, especially achieving target body temperature. To our best knowledge, there is no consensus or recommended standards on nursing practice of TH. Aim: The aim of this study is to increase the completion rate of nursing care at therapeutic hypothermia. Methods: We took five measures: (1) Amendment of nursing standards of therapeutic hypothermia; (2) Amendment of TH checklist items to nursing records; (3) Establishment of monitor procedure; (4) Design each period of TH care reminder cards; (5) Providing in-service training sections of TH for ICU nursing staff. Outcomes: The completion rate of nursing care at therapeutic hypothermia increased from 78.1% to 89.3%. Conclusion: The project team not only increased the completion rate but also improved patient safety and quality of care.

Keywords: therapeutic hypothermia, nursing, critical care, quality of care

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Authors: Şule Turhan, Özlem Turan

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Permanence in the international markets for many global companies is about being known as having effective logistics which targets customer satisfaction management and lower costs. Under competitive conditions, the necessity of providing the products to customers quickly and on time for the companies which constantly aim to improve their profitability increased the strategic importance of the logistics concept. Food logistic is one of the most difficult areas in logistics. In the process from manufacturer to final consumer, quality and hygiene standards must be provided constantly. In food logistics, reliable and extensive service network has great importance and on time delivery is the target. Developing logistics industry provide the supply of foods in the country and the development of export markets more quickly and has an important role in providing added value to the country's economy. Turkey that creates a bridge between the east and the west is an attractive market for logistics companies. In this study, by examining both the place and the importance of logistics in Turkish food sector, recommendations will be made for the food industry.

Keywords: logistics, Turkish food industry, competition, food industry

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Authors: Serkan Kocapinar, Gülay Altay

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This study investigates the efficiency of two different industrial intumescent coatings which have different types of certifications, in the fire protection performance in steel beams in the case of ISO 834 fire for 2 hours. A better understanding of industrial intumescent coatings, which assure structural integrity and prevent a collapse of steel structures, is needed to minimize the fire risks in steel structures. A comparison and understanding of different fire protective intumescent coatings, which are Product A and Product B, are used as a thermal barrier between the steel components and the fire. Product A is tested according to EN 13381-8 and BS 476-20,22 and is certificated by ISO Standards. Product B is tested according to EN 13381-8 and ASTM UL-94 and is certificated by the Turkish Standards Institute (TSE). Generally, fire tests to evaluate the fire performance of steel components are done numerically with commercial software instead of experiments due to the high cost of an ISO 834 fire test in a furnace. Hence, there is a gap in the literature about the comparisons of different certificated intumescent coatings for fire protection in the case of ISO 834 fire in a furnace experiment for 2 hours. The experiment was carried out by using two 1-meter UPN 200 steel sections. Each one was coated by different industrial intumescent coatings. A furnace was used by the Turkish Standards Institute (TSE) for the experiment. The temperature of the protected steels and the inside of the furnace was measured with the help of 24 thermocouples which were applied before the intumescent coatings during the two hours for the performance of intumescent coatings by getting a temperature-time curve of steel components. FIN EC software was used to determine the critical temperatures of protected steels, and Abaqus was used for thermal analysis to get theoretical results to compare with the experimental results.

Keywords: fire safety, structural steel, ABAQUS, thermal analysis, FIN EC, intumescent coatings

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Authors: Jie Yang, Qifu Cheng, Yafang Liu, Zhijie Gu

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Controlled emissions of effluent from nuclear power plants are an important means of ensuring environmental safety. In order to fully grasp the actual discharge level of nuclear power plant in China's nuclear power plant in the pressurized water reactor and heavy water reactor, it will use the global average nuclear power plant effluent discharge as a reference to the standard analysis of China's nuclear power plant environmental discharge status. The results show that the average normalized emission of liquid tritium in PWR nuclear power plants in China is slightly higher than the global average value, and the other nuclides emissions are lower than the global average values.

Keywords: radioactive effluent, HWR, PWR, nuclear power plant

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Authors: Stephen L. Roberts

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This article offers a critical analysis of the rise of syndromic surveillance systems for the advanced detection of pandemic threats within contemporary global health security frameworks. The article traces the iterative evolution and ascendancy of three such novel syndromic surveillance systems for the strengthening of health security initiatives over the past two decades: 1) The Program for Monitoring Emerging Diseases (ProMED-mail); 2) The Global Public Health Intelligence Network (GPHIN); and 3) HealthMap. This article demonstrates how each newly introduced syndromic surveillance system has become increasingly oriented towards the integration of digital algorithms into core surveillance capacities to continually harness and forecast upon infinitely generating sets of digital, open-source data, potentially indicative of forthcoming pandemic threats. This article argues that the increased centrality of the algorithm within these next-generation syndromic surveillance systems produces a new and distinct form of infectious disease surveillance for the governing of emergent pathogenic contingencies. Conceptually, the article also shows how the rise of this algorithmic mode of infectious disease surveillance produces divergences in the governmental rationalities of global health security, leading to the rise of an algorithmic governmentality within contemporary contexts of Big Data and these surveillance systems. Empirically, this article demonstrates how this new form of algorithmic infectious disease surveillance has been rapidly integrated into diplomatic, legal, and political frameworks to strengthen the practice of global health security – producing subtle, yet distinct shifts in the outbreak notification and reporting transparency of states, increasingly scrutinized by the algorithmic gaze of syndromic surveillance.

Keywords: algorithms, global health, pandemic, surveillance

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Authors: Andrea Schnabl, Mario Bernhart

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The controlling instrument of an internal cost allocation (IT chargeback) is commonly used to make IT costs transparent and controllable. Information Technology (IT) became, especially for information industries, a central competitive factor. Consequently, the focus is not on minimizing IT costs but on the strategic aligned application of IT. Hence, an internal IT cost allocation should be designed to enhance the business-IT alignment (strategic alignment of IT) in order to support the effective application of IT from a company’s point of view. To identify design criteria for an internal cost allocation to support business alignment a case study analysis at a typical medium-sized firm in information industry is performed. Documents, Key Performance Indicators, and cost accounting data over a period of 10 years are analyzed and interviews are performed. The derived design criteria are evaluated by 6 heads of IT departments from 6 different companies, which have an internal IT cost allocation at use. By applying these design criteria an internal cost allocation serves not only for cost controlling but also as an instrument in strategic IT management.

Keywords: accounting for IT services, Business IT Alignment, internal cost allocation, IT controlling, IT governance, strategic IT management

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Authors: Won Man Park, Dae Kyung Choi, Kyungsoo Kim, Yoon Hyuk Kim

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Traction therapy has been used in the treatment of spinal pain for decades. However, a case study reported the occurrence of large disc protrusion during motorized traction therapy. In this study, we hypothesized that additional local decompression with a global axial traction could be helpful for risk reduction of intervertebral disc damage. A validated three dimensional finite element model of the lumbar spine was used. Two-step traction therapy using the axial global traction (the first step) with 1/3 body weight and the additional local decompression (the second step) with 7 mm translation of L4 spinal bone was determined for the traction therapy. During two-step traction therapy, the sacrum was constrained in all translational directions. Reduced lordosis angle by the global axial traction recovered with the additional local decompression. Stress on fibers of the annulus fibrosus by the axial global traction decreased with the local decompression by 17%~96% in the posterior region of intervertebral disc. Stresses on ligaments except anterior longitudinal ligaments in all motion segments decreased till 4.9 mm~5.6 mm translation of L4 spinal bone. The results of this study showed that the additional local decompression is very useful for reducing risk of damage in the intervertebral disc and ligaments caused by the global axial traction force. Moreover, the local decompression could be used to enhance reduction of intradiscal pressure.

Keywords: lumbar spine, traction-therapy, biomechanics, finite element analysis

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Authors: Simone Belli, Sergio Minniti, Valeria Santoro

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ICTs and technology transfer can benefit and move a country forward in economic and social development. However, ICT and access to the Internet have been inequitably distributed in most developing countries. In terms of science production and dissemination, this divide articulates itself also through the inequitable distribution of access to scientific knowledge and networks, which results in the exclusion of developing countries from the center of science. Developing countries are on the fringe of Science and Technology (S&T) production due not only to low investment in research but also to the difficulties to access international scholarly literature. In this respect, Open access (OA) initiatives and knowledge infrastructure represent key elements for both producing significant changes in scholarly communication and reducing the problems of developing countries. The spreading of the OA movement in the region, exemplified by the growth of regional and national initiatives, such as the creation of OA institutional repositories (e.g. SciELO and Redalyc) and the establishing of supportive governmental policies, provides evidence of the significant role that OA is playing in reducing the scientific gap between Latin American countries and improving their participation in the so-called ‘global knowledge commons’. In this paper, we map OA publications in Latin America and observe how Latin American countries are moving forward and becoming a leading force in widening access to knowledge. Our analysis, developed as part of the H2020 EULAC Focus research project, is based on mixed methods and consists mainly of a bibliometric analysis of OA publications indexed in the most important scientific databases (Web of Science and Scopus) and OA regional repositories, as well as the qualitative analysis of documents related to the main OA initiatives in Latin America. Through our analysis, we aim at reflecting critically on what policies, international standards, and best practices might be adapted to incorporate OA worldwide and improve the infrastructure of the global knowledge commons.

Keywords: open access, LAC countries, scientific publications, bibliometric analysis

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Authors: Ravi Patel, Krishna K. Krishnan

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In global supply chains, appropriate and sustainable suppliers play a vital role in supply chain development and feasibility. In a larger organization with huge number of suppliers, it is necessary to divide suppliers based on their past history of quality and delivery of each product category. Since performance of any organization widely depends on their suppliers, well evaluated selection criteria and decision-making models lead to improved supplier assessment and development. In this paper, SCOR® performance evaluation approach and ISO standards are used to determine selection criteria for better utilization of supplier assessment by using hybrid model of Analytic Hierchchy Problem (AHP) and Fuzzy Techniques for Order Preference by Similarity to Ideal Solution (FTOPSIS). AHP is used to determine the global weightage of criteria which helps TOPSIS to get supplier score by using triangular fuzzy set theory. Both qualitative and quantitative criteria are taken into consideration for the proposed model. In addition, a multi-product and multi-time period model is selected for order allocation. The optimization model integrates multi-objective integer linear programming (MOILP) for order allocation and a hybrid approach for supplier selection. The proposed MOILP model optimizes order allocation based on manufacturing process and product tolerances as per manufacturer’s requirement for quality product. The integrated model and solution approach are tested to find optimized solutions for different scenario. The detailed analysis shows the superiority of proposed model over other solutions which considered individual decision making models.

Keywords: AHP, fuzzy set theory, multi-criteria decision making, multi-objective integer linear programming, TOPSIS

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Authors: Audrey Hudson

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In 2020, educational field trips went virtual for all students. At the Art Gallery of Ontario (AGO) in Canada, our solution was to create a virtual school program that addressed three pillars of access—economic, geographic and cultural—with art at the center. Now, at the close of three years, we have reached 1.6 million students! Exponentially more than we have ever welcomed for onsite school visits. In 2022, we partnered with the Museum of Modern Art (MoMA), the Hong Kong University Museum and the National Gallery of Singapore, which has pushed the boundaries of art education into the expanse of the global community. Looking forward to our fourth year of the program, we are using the platform of technology to expand our program of art, access and learning to a global platform. In 2023/24, we intend to connect across more borders to expand the pedagogical benefits of art education for a global community. We invite you to listen to how you can join this journey.

Keywords: technology, museums, art education, pedagogy

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Authors: Rabih Nehme, Abdullah Al Mutawa

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The general goal behind this research is to gain a better understanding of factors leading to dysfunctional behavior of auditors. Recent accounting scandals -Enron, Waste Management Inc., WorldCom, Xerox Corporation, etc. -provided an ample proof of how the role of auditors has become the basis of controversial debates in many circles and instances in our modern time. The majority of lawsuits and accounting scandals seem to have a central topic in focus, namely the question ''Where were the auditors? The survey we offer up for research is made up of 34 questions that are designed to analyse the perception of auditors and the cause of dysfunctional behavior. The object of this research is comprised of auditors positioned and employed at the Big Four audit firms in Kuwait. Dysfunctional behavior (DB) is measured against two signal proxies of dysfunctional behavior; premature sign-off and under reporting of chargeable time. DB is analysed against time budget pressure and time deadline pressure. The research results' suggest that the general belief among auditors is that the profession of accountancy predetermines their tendency to commit certain patterns of dysfunctional behavior. Having our investigation conducted at the Big Four audit firms, we have come to the conclusion that there is a general difference in behavior patterns among perceptions of dysfunctional behavior and normal skeptic professional behavior.

Keywords: big four, dysfunctional behavior, time budget, time deadline

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Authors: Mme Hamani Née Guessas Ghaniya

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The transport is the base of the development of the exchanges and the business, being both a recognized determiner of the economic and social development. The development of the transport is in the center of the big challenges of development of countries, but it is also at the heart of big contradictions, since we integrate the environmental issues which are bound to him, in particular through the questions of energy. Indeed, the energy consumption by the sector of transport is one of bigger concerns, because it is increasing and it has a big impact on our environment. The main consequences are, the atmospheric pollution causing an increase of the greenhouse effect which causes a global warming. These global warming risks to engender a partial cast iron of polar caps so raising the level of seas, flooding the low coastal zones, certain islands and the deltas. Thus, the purpose of this communication is to present the impact of the energy consumption by the sector of transport on the air quality, showing its effect on the health and on the global warming.

Keywords: energy consumption, sector of transport, air quality, atmospheric pollution

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Authors: A. Seddiki, M. Djebbouri, D. Guerchi

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Medical imaging produces human body pictures in digital form. Since these imaging techniques produce prohibitive amounts of data, compression is necessary for storage and communication purposes. Many current compression schemes provide a very high compression rate but with considerable loss of quality. On the other hand, in some areas in medicine, it may be sufficient to maintain high image quality only in region of interest (ROI). This paper discusses a contribution to the lossless compression in the region of interest of Scintigraphic images based on SPIHT algorithm and global transform thresholding using Huffman coding.

Keywords: global thresholding transform, huffman coding, region of interest, SPIHT coding, scintigraphic images

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Authors: Yrfet Shkreli

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Despite all the wide research and literature on the subject, changing and challenging times often present themselves with new objectives, fluid politics and everlasting point of views. Much is said about the subject and the trend nowadays is watching every EU intervention as a form of neo colonialism or a form of establishing new markets. The paper will try to establish a new perspective on EU influences, policies and impacts analyzed from multidimensional point of view, not limiting itself on a narrow external dimension, focusing on a broader understanding of it diverse contribution to global governance and peace keeping. Tending to be critical, this paper, tend to fall out of extremes, nether holding a Eurocentric position, nor falling for cheap critic to the whole failures and impact of EU policies. The ambition is to show EU as a contributing factor while keeping in mind its nature as a multi layered actor and with not necessarily coinciding interests among its member states.

Keywords: European Union, global governance, globalization, normative power

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Authors: Marcin Kruszewski, Barbara Sochanowicz, Sylwia Męczyńska-Wielgosz, Maria Wojewódzka, Lucyna Kapka-Skrzypczak

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Metallic NPs are widely used in a number of applications in industry, science and medicine. Among metallic NPs foreseen to be widely used in medicine are gold nanoparticles (AuNPs) due to their low toxicity, and silver NPs (AgNPs) due to their strong antimicrobial activity. In this study, we compared an effect of AgNPs and gold NPs (AuNPs) on the formation of DNA damage and global DNA methylation and in A2780 and 4T1 cell lines, widely used models of human ovarian carcinoma and murine mammary carcinoma, respectively. The cells were treated with AgNPs coated with citrate (AgNPs(cit) or PEG (AgNPs(PEG), or AuNPs. A global DNA methylation was investigated with ELISA, whereas the formation of DNA damage was investigated by a comet +/- FPG. AgNPs decreased global DNA methylation and increased the formation of DNA lesions in both cell lines. The effect was dependent on the type of NPs used, it's coating, and cell line used. In conclusion, the epigenetic and genotoxic effects of NPs strongly depends on NP nature and cellular context. Epigenetic changes observed upon the action of AgNPs may play a crucial role in NPs-induced changes in protein expression.

Keywords: DNA damage, gold nanoparticles, methylation, silver nanoparticles

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Authors: S. Jakšić, B. Žmuk

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The paper investigates the key factors of export dynamics for a set of Central and Southeast European (CSEE) countries in the context of current economic and financial crisis. In order to model the export dynamics a Global Vector Auto Regressive (GVAR) model is defined. As opposed to models which model each country separately, the GVAR combines all country models in a global model which enables obtaining important information on spill-over effects in the context of globalization and rising international linkages. The results of the study indicate that for most of the CSEE countries, exports are mainly driven by domestic shocks, both in the short run and in the long run. This study is the first application of the GVAR model to studying the export dynamics in the CSEE countries and therefore the results of the study present an important empirical contribution.

Keywords: export, GFEVD, global VAR, international trade, weak exogeneity

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Authors: Moatlhodi Wise Letshwenyo, Lesedi Lebogang

Abstract:

Botswana is an arid country that needs to start reusing wastewater as part of its water security plan. Pilot scale slow sand filtration in combination with roughing filter was investigated for the treatment of effluent from Botswana International University of Science and Technology to meet Botswana irrigation standards. The system was operated at hydraulic loading rates of 0.04 m/hr and 0.12 m/hr. The results show that the system was able to reduce turbidity from 262 Nephelometric Turbidity Units to a range between 18 and 0 Nephelometric Turbidity Units which was below 30 Nephelometric Turbidity Units threshold limit. The overall efficacy ranged between 61% and 100%. Suspended solids, Biochemical Oxygen Demand, and Chemical Oxygen Demand removal efficiency averaged 42.6%, 45.5%, and 77% respectively and all within irrigation standards. Other physio-chemical parameters were within irrigation standards except for bicarbonate ion which averaged 297.7±44 mg L^-1 in the influent and 196.22±50 mg L^-1 in the effluent which was above the limit of 92 mg L^-1, therefore averaging a reduction of 34.1% by the system. Total coliforms, fecal coliforms, and Escherichia coli in the effluent were initially averaging 1.1 log counts, 0.5 log counts, and 1.3 log counts respectively compared to corresponding influent log counts of 3.4, 2.7 and 4.1, respectively. As time passed, it was observed that only roughing filter was able to reach reductions of 97.5%, 86% and 100% respectively for faecal coliforms, Escherichia coli, and total coliforms. These organism numbers were observed to have increased in slow sand filter effluent suggesting multiplication in the tank. Water quality index value of 22.79 for the physio-chemical parameters suggests that the effluent is of excellent quality and can be used for irrigation purposes. However, the water quality index value for the microbial parameters (1820) renders the quality unsuitable for irrigation. It is concluded that slow sand filtration in combination with roughing filter is a viable option for the treatment of secondary effluent for reuse purposes. However, further studies should be conducted especially for the removal of microbial parameters using the system.

Keywords: irrigation, slow sand filter, turbidity, wastewater reuse

Procedia PDF Downloads 135

Authors: Najih Amina

Abstract:

Our study focuses on monitoring the spatial evolution of a number of physico-chemical parameters of wells waters located at different distances from the discharge of the city of Khouribga (S0 upstream station, S1, S2 et S3 are respectively located at 5.5, 7.5, 11 Km away from solid waste discharge of the city). The absence of a source of drinking water in this region involves the population to feeding on its groundwater wells. Through the results, we note that most of the analyzed parameters exceed the potable water standards from S1. At this source of water, we find that the conductivity (1290 μmScm-1; Standard 1000 μmScm-1), Total Hardness TH (67.2°F/ Standard 50° F), Ca2 + (146 mg l-1 standard 60 mg l-1), Cl- (369 mg l-1 standard 150 mg l-1), NaCl (609 mgl-1), Methyl orange alakanity “M. alk” (280 mg l-1) greatly exceed the drinking water standards. By following these parameters, it is obvious that some values have decreased in the downstream stations, while others become important. We find that the conductivity is always higher than 950 μmScm-1; the TH registers 72°F in S3; Ca 2+ is in the range of 153 mg l-1 in S3, Cl- and NaCl- reached 426 mg l-1 and 702 mg l-1 respectively in S2, M alk becomes higher and reaches 430 to 350 in S3. At the wells S2, we found that the nitrites are well beyond the standard 1.05 mg l-1. Whereas, at the control station S0, the values are lower or at the limit of drinking water standards: conductivity (452 μmScm-1), TH (34 F°), Ca2+ (68 mg l-1), Cl- (157 mg l-1), NaCl- (258 mg l-1), M alk (220 mg l-1). Thus, the diagnosis reveals the presence of a high pollution caused by the leachates of the household waste discharge and by the effluents of the sewage waste water plant (SWWP). The phenomenon of the water hardness could, also, be generated by the processes of erosion, leaching and soil infiltration in the region (phosphate layers, intercalated layers of marl and limestone), phenomenons also caused by the acidity due to this surrounding pollution. The source S1 is the nearest surrounding site of the discharge and the most affected by the phenomenon of pollution, especially, it is near to a superficial water source S’1 polluted by the effluents coming from the sewage waste water plant of the city. In the light of these data, we can deduce that the consumption of this water from S1 does not conform the standards of drinking waters, and could affect the human health.

Keywords: physico-chemical parameters, ground water wells, infiltration, leaching, pollution, leachate discharge effluent SWWP, human health.

Procedia PDF Downloads 393

Authors: Amalka Nawarathna, Nirodha Fernando, Zaid Alwan

Abstract:

Global carbon reduction is not merely a responsibility of environmentally advanced developed countries, but also a responsibility of developing countries regardless of their less impact on global carbon emissions. In recognition of that, Sri Lanka as a developing country has initiated promoting green building construction as one reduction strategy. However, notwithstanding the increasing attention on Embodied Carbon (EC) reduction in the global building sector, they still mostly focus on Operational Carbon (OC) reduction (through improving operational energy). An adequate attention has not yet been given on EC estimation and reduction. Therefore, this study aims to identify the reasons for the slow uptake of EC estimation in the Sri Lankan building sector. To achieve this aim, 16 numbers of global barriers to estimate EC were identified through existing literature. They were then subjected to a pilot survey to identify the significant reasons for the slow uptake of EC estimation in the Sri Lankan building sector. A questionnaire with a three-point Likert scale was used to this end. The collected data were analysed using descriptive statistics. The findings revealed that 11 out of 16 challenges/ barriers are highly relevant as reasons for the slow uptake in estimating EC in buildings in Sri Lanka while the other five challenges/ barriers remain as moderately relevant reasons. Further, the findings revealed that there are no low relevant reasons. Eventually, the paper concluded that all the known reasons are significant to the Sri Lankan building sector and it is necessary to address them in order to upturn the attention on EC reduction.

Keywords: embodied carbon emissions, embodied carbon estimation, global carbon reduction, Sri Lankan building sector

Procedia PDF Downloads 185