Search results for: benchmark level
12535 Environmental Performance Measurement for Network-Level Pavement Management
Authors: Jessica Achebe, Susan Tighe
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The recent Canadian infrastructure report card reveals the unhealthy state of municipal infrastructure intensified challenged faced by municipalities to maintain adequate infrastructure performance thresholds and meet user’s required service levels. For a road agency, huge funding gap issue is inflated by growing concerns of the environmental repercussion of road construction, operation and maintenance activities. As the reduction of material consumption and greenhouse gas emission when maintain and rehabilitating road networks can achieve added benefits including improved life cycle performance of pavements, reduced climate change impacts and human health effect due to less air pollution, improved productivity due to optimal allocation of resources and reduced road user cost. Incorporating environmental sustainability measure into pavement management is solution widely cited and studied. However measuring the environmental performance of road network is still a far-fetched practice in road network management, more so an ostensive agency-wide environmental sustainability or sustainable maintenance specifications is missing. To address this challenge, this present research focuses on the environmental sustainability performance of network-level pavement management. The ultimate goal is to develop a framework to incorporate environmental sustainability in pavement management systems for network-level maintenance programming. In order to achieve this goal, this study reviewed previous studies that employed environmental performance measures, as well as the suitability of environmental performance indicators for the evaluation of the sustainability of network-level pavement maintenance strategies. Through an industry practice survey, this paper provides a brief forward regarding the pavement manager motivations and barriers to making more sustainable decisions, and data needed to support the network-level environmental sustainability. The trends in network-level sustainable pavement management are also presented, existing gaps are highlighted, and ideas are proposed for sustainable network-level pavement management.Keywords: pavement management, sustainability, network-level evaluation, environment measures
Procedia PDF Downloads 21112534 An Improved Prediction Model of Ozone Concentration Time Series Based on Chaotic Approach
Authors: Nor Zila Abd Hamid, Mohd Salmi M. Noorani
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This study is focused on the development of prediction models of the Ozone concentration time series. Prediction model is built based on chaotic approach. Firstly, the chaotic nature of the time series is detected by means of phase space plot and the Cao method. Then, the prediction model is built and the local linear approximation method is used for the forecasting purposes. Traditional prediction of autoregressive linear model is also built. Moreover, an improvement in local linear approximation method is also performed. Prediction models are applied to the hourly ozone time series observed at the benchmark station in Malaysia. Comparison of all models through the calculation of mean absolute error, root mean squared error and correlation coefficient shows that the one with improved prediction method is the best. Thus, chaotic approach is a good approach to be used to develop a prediction model for the Ozone concentration time series.Keywords: chaotic approach, phase space, Cao method, local linear approximation method
Procedia PDF Downloads 33212533 The Impact of Skills-Development Training on Lower-Level Employee's Motivation and Job Satisfaction: A Case-Study of Five South African Companies
Authors: M. N. Naong
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Empirical findings of the impact of training on employee motivation and job satisfaction are reported. One of the major debilitating effects of the legacy of apartheid is a high level of illiteracy in the South African population. Encouraging the corporate sector through levies to promote skills development seems to have been received with mixed feelings. In this regard, the impact of training on the motivation level and job satisfaction of randomly sampled employees of five companies in two South African provinces is reported on. A longitudinal study, with a pre- and post-quasi experimental research design, was adopted to achieve the goal of the study - using a Job Description Index (JDI) measuring instrument to collect data from the respondents. There was a significant correlation between job satisfaction and effectiveness of training transfer - i.e. those employees who received more training were more motivated than those who received less training or no training at all. It is concluded that managers need to appreciate and ensure that the effectiveness of skills transfer is a critical determinant, that must illuminate the underlying challenges of achieving bottom-line targets.Keywords: employee motivation, skills transfer, moderating effect, job satisfaction, lower-level employees
Procedia PDF Downloads 31312532 Investigation of the Capability of REALP5 to Solve Complex Fuel Geometry
Authors: D. Abdelrazek, M. NaguibAly, A. A. Badawi, Asmaa G. Abo Elnour, A. A. El-Kafas
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This work is developed within IAEA Coordinated Research Program 1496, “Innovative methods in research reactor analysis: Benchmark against experimental data on neutronics and thermal-hydraulic computational methods and tools for operation and safety analysis of research reactors.” The study investigates the capability of Code RELAP5/Mod3.4 to solve complex geometry complexity. Its results are compared to the results of PARET, a common code in thermal hydraulic analysis for research reactors, belonging to MTR-PC groups. The WWR-SM reactor at the Institute of Nuclear Physics (INP) in the Republic of Uzbekistan is simulated using both PARET and RELAP5 at steady state. Results from the two codes are compared. REALP5 code succeeded in solving the complex fuel geometry. The PARET code needed some calculations to obtain the final result. Although the final results from the PARET are more accurate, the small differences in both results makes using RELAP5 code recommended in case of complex fuel assemblies.Keywords: complex fuel geometry, PARET, RELAP5, WWR-SM reactor
Procedia PDF Downloads 33312531 Switched System Diagnosis Based on Intelligent State Filtering with Unknown Models
Authors: Nada Slimane, Foued Theljani, Faouzi Bouani
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The paper addresses the problem of fault diagnosis for systems operating in several modes (normal or faulty) based on states assessment. We use, for this purpose, a methodology consisting of three main processes: 1) sequential data clustering, 2) linear model regression and 3) state filtering. Typically, Kalman Filter (KF) is an algorithm that provides estimation of unknown states using a sequence of I/O measurements. Inevitably, although it is an efficient technique for state estimation, it presents two main weaknesses. First, it merely predicts states without being able to isolate/classify them according to their different operating modes, whether normal or faulty modes. To deal with this dilemma, the KF is endowed with an extra clustering step based fully on sequential version of the k-means algorithm. Second, to provide state estimation, KF requires state space models, which can be unknown. A linear regularized regression is used to identify the required models. To prove its effectiveness, the proposed approach is assessed on a simulated benchmark.Keywords: clustering, diagnosis, Kalman Filtering, k-means, regularized regression
Procedia PDF Downloads 18212530 Effect of Diamagnetic Additives on Defects Level of Soft LiTiZn Ferrite Ceramics
Authors: Andrey V. Malyshev, Anna B. Petrova, Anatoly P. Surzhikov
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The article presents the results of the influence of diamagnetic additives on the defects level of ferrite ceramics. For this purpose, we use a previously developed method based on the mathematical analysis of experimental temperature dependences of the initial permeability. A phenomenological expression for the description of such dependence was suggested and an interpretation of its main parameters was given. It was shown, that the main criterion of the integral defects level of ferrite ceramics is the relation of two parameters correlating with elastic stress value in a material. Model samples containing a controlled number of intergranular phase inclusions served to prove the validity of the proposed method, as well as to assess its sensitivity in comparison with the traditional XRD (X-ray diffraction) analysis. The broadening data of diffraction reflexes of model samples have served for such comparison. The defects level data obtained by the proposed method are in good agreement with the X-ray data. The method showed high sensitivity. Therefore, the legitimacy of the selection relationship β/α parameters of phenomenological expression as a characteristic of the elastic state of the ferrite ceramics confirmed. In addition, the obtained data can be used in the detection of non-magnetic phases and testing the optimal sintering production technology of soft magnetic ferrites.Keywords: cure point, initial permeability, integral defects level, homogeneity
Procedia PDF Downloads 13412529 Discrete Group Search Optimizer for the Travelling Salesman Problem
Authors: Raed Alnajjar, Mohd Zakree, Ahmad Nazri
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In this study, we apply Discrete Group Search Optimizer (DGSO) for solving Traveling Salesman Problem (TSP). The DGSO is a nature inspired optimization algorithm that imitates the animal behavior, especially animal searching behavior. The proposed DGSO uses a vector representation and some discrete operators, such as destruction, construction, differential evolution, swap and insert. The TSP is a well-known hard combinatorial optimization problem, which seeks to find the shortest path among numbers of cities. The performance of the proposed DGSO is evaluated and tested on benchmark instances which listed in LIBTSP dataset. The experimental results show that the performance of the proposed DGSO is comparable with the other methods in the state of the art for some instances. The results show that DGSO outperform Ant Colony System (ACS) in some instances whilst outperform other metaheuristic in most instances. In addition to that, the new results obtained a number of optimal solutions and some best known results. DGSO was able to obtain feasible and good quality solution across all dataset. Procedia PDF Downloads 32412528 Highway Capacity and Level of Service
Authors: Kidist Mesfin Nguse
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Ethiopia is the second most densely populated nation in Africa, and about 121 million people as the 2022 Ethiopia population live report recorded. In recent years, the Ethiopian government (GOE) has been gradually growing its road network. With 138,127 kilometers (85,825 miles) of all-weather roads as of the end of 2018–19, Ethiopia possessed just 39% of the nation's necessary road network and lacked a well-organized system. The Ethiopian urban population report recorded that about 21% of the population lives in urban areas, and the high population, coupled with growth in various infrastructures, has led to the migration of the workforce from rural areas to cities across the country. In main roads, the heterogeneous traffic flow with various operational features makes it more unfavorable, causing frequent congestion in the stretch of road. The Level of Service (LOS), a qualitative measure of traffic, is categorized based on the operating conditions in the traffic stream. Determining the capacity and LOS for this city is very crucial as this affects the planning and design of traffic systems and their operation, and the allocation of route selection for infrastructure building projects to provide for a considerably good level of service.Keywords: capacity, level of service, traffic volume, free flow speed
Procedia PDF Downloads 5112527 Assessment of Sustainability in the Wulo Abiye Watershed, Central Highlands of Ethiopia
Authors: Getabalew Derib, Arragaw Alemayehu
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Assessing the sustainability of watersheds holds significant importance for regional natural resource management and to achieve sustainable development. This study investigated the sustainability of the Wulo Abiye watershed, central highlands of Ethiopia. The sustainability status of the watershed was evaluated by using 17 indicators representing the economic, social, and environmental dimensions of sustainable development goals (SDGs) based on the local and existing conditions of the watershed. The results indicated that environmental sustainability was at a ’ high’ level, while social and economic sustainability and the aggregate index were at ‘moderate’ levels. The overall level of community participation in the planning and evaluation phases of watershed management was at ’low’ levels. The implementation phase was at ’high’ level. Overall , the sustainability status of watershed management and level of community participation were at ‘moderate’ levels. The study concluded that integrated support is needed to overcome the identified challenges to achieve sustainable development in watersheds.Keywords: Wulo Abiye watershed, community participation, watershed management, sustainable development
Procedia PDF Downloads 4612526 Exploring the Number, Type and Level of Disability among Victims of Nepal Earthquake 2015
Authors: Inosha Bimali, Shambhu P. Adhikari, Sumana Baidya, Nishchal R. Shakya
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Background: An earthquake of 7.8 magnitudes with an epicenter in Gorkha on 25th April 2015 and second earthquake of 6.5 magnitudes with an epicenter at Sindhupalchwok on 12th May 2015 struck the beautiful country of Nepal, killing more than 8,500 people and over 18,500 individuals were left injured with various forms of disabilities. Objectives: To explore number, type and level of disability among post earthquake victims. A door to door physiotherapy rehabilitation program will be conducted at the community level as a continuation of this study. Methods: A survey was carried out in the catchment area of Bahunepati and Manekharka outreach centers of Sindhupalchowk district and Gaurishankar outreach center of Dolakha district of Dhulikhel Hospital. Physical disability was identified using a disability survey form given by Ministry of women, children and social welfare Nepal Government. World health organization disability assessment schedule-2 was used to identify the level of disability. Results: Twenty-nine person with disabilities at Bahunepati, four person with disabilities at Manekharkha and two person with disabilities at Gaurishankar and its catchment area were identified. Level of disability was an average of 56% with majority of survivors having upper extremities fractures followed by lower extremities fractures and miscellaneous injury. Few spinal cord injuries and head injuries were also identified. Conclusion: Though number of person with disabilities was found relatively less, disability level is high; hence an urgent need of physiotherapy rehabilitation is reflected to improve the quality of life of the affected people.Keywords: community, disability, Nepal earthquake, physiotherapy
Procedia PDF Downloads 29712525 The Impact of Fiscal Policy on Gross Domestic Product under Contributions of Level of External Debt in Developing Countries
Authors: Zohreh Bang Tavakoli, Shuktika Chatterjee
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This study investigates the fiscal policy impact on countries’ economic growth in developing countries with a different external debt level. The fiscal policy effectiveness has been re-emphasized in the global financial crisis of 2008 with the external debt as its new contemporary driver (Ruščáková and Semančíková, 2016). According to Bouakez, (2014 ) different theories have proposed the economic consequence of fiscal policy, specifically for developing countries. However, fiscal policy literature is lacking research regarding the fiscal policy’s effectiveness with the external debt’s contributions through comprehensive study (Canh, 2018). Also, according to scholars, high levels of external debt will influence economic growth. First, through foreign resources and channel of investment in which high level of debt decreases the amount of foreign investment in the developing countries. Second, through the deterioration of foreign investors and fiscal policies related to a high level of debt (Cordella, et.al., 2010). Therefore, this study proposed that only countries with a low external debt level and appropriate fiscal policies and good quality institutions can gain the proper quantity and quality of foreign investors, which will help the economic growth. For this, this research is examining the impact of fiscal policy on developing countries' economic growth in the situation of different external debt levels.Keywords: fiscal policy, external debt, gross domestic product, developing countries
Procedia PDF Downloads 16012524 Finite Time Blow-Up and Global Solutions for a Semilinear Parabolic Equation with Linear Dynamical Boundary Conditions
Authors: Xu Runzhang, Yang Yanbing, Niu Yi, Zhang Mingyou, Liu Yu
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For a class of semilinear parabolic equations with linear dynamical boundary conditions in a bounded domain, we obtain both global solutions and finite time blow-up solutions when the initial data varies in the phase space H1(Ω). Our main tools are the comparison principle, the potential well method and the concavity method. In particular, we discuss the behavior of the solutions with the initial data at critical and high energy level.Keywords: high energy level, critical energy level, linear dynamical boundary condition, semilinear parabolic equation
Procedia PDF Downloads 43612523 Empirical Study and Modelling of Three-Dimensional Pedestrian Flow in Railway Foot-Over-Bridge Stair
Authors: Ujjal Chattaraj, M. Raviteja, Chaitanya Aemala
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Over the years vehicular traffic has been given priority over pedestrian traffic. With the increase of population in cities, pedestrian traffic is increasing day by day. Pedestrian safety has become a matter of concern for the Traffic Engineers. Pedestrian comfort is primary important for the Engineers who design different pedestrian facilities. Pedestrian comfort and safety can be measured in terms of different level of service (LOS) of the facilities. In this study video data on pedestrian movement have been collected from different railway foot over bridges (FOB) in India. The level of service of those facilities has been analyzed. A cellular automata based model has been formulated to mimic the route choice behaviour of the pedestrians on the foot over bridges.Keywords: cellular automata model, foot over bridge, level of service, pedestrian
Procedia PDF Downloads 26412522 Experimental Investigation of Heat Transfer and Scale Growth Characteristics of Crystallisation Scale in Agitation Tank
Authors: Prasanjit Das, M .M. K. Khan, M. G. Rasul, Jie Wu, I. Youn
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Crystallisation scale occurs when dissolved minerals precipitate from an aqueous solution. To investigate the crystallisation scale growth of normal solubility salt, a lab-scale agitation tank with and without baffles were used as a benchmark using potassium nitrate as the test fluid. Potassium nitrate (KNO3) solution in this test leads to crystallisation scale on heat transfer surfaces. This experimental investigation has focused on the effect of surface crystallisation of potassium nitrate on the low-temperature heat exchange surfaces on the wall of the agitation tank. The impeller agitation rate affects the scaling rate at the low-temperature agitation wall and it shows a decreasing scaling rate with an increasing agitation rate. It was observed that there was a significant variation of heat transfer coefficients and scaling resistance coefficients with different agitation rate as well as with varying impeller size, tank with and without baffles and solution concentration.Keywords: crystallisation, heat transfer coefficient, scale, resistance
Procedia PDF Downloads 18412521 The U.S.-Taliban Peace Deal: Two-level Game Logic and Actors’ Payoffs
Authors: Zafar Iqbal
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This article aims at analyzing the U.S.-Taliban peace deal considering the cross- pressures that both parties (U.S. and Taliban) faced and eventually paved the way for a negotiated settlement to the two-decade-long war. The paper first discusses the peace process initiated by President Obama in 2009 and then explores the factors that compelled both the parties to sign this deal. The study is based on secondary data and interviews done with the leading experts on Afghanistan along with the Taliban Qatar office spokesperson’s interview. The theoretical framework is based on the interplay of diplomacy and domestic politics: two-level games logic proposed by Robert D. Putnam. The two-level games suggest that actors involved in negotiations face cross-pressures and are constrained both by the expectations of the domestic audience and their counterpart’s zone of possible agreement. This paper will take the cross pressures for both sides as the permissive factors for the entire process of negotiations. However, there will be a slight aberration in the application of Putnam’s two-level games. In this case, it is not inter-state negotiations but between an all-powerful state and the unyielding non-state actors. The study concludes that both the parties faced domestic as well as international pressure which compelled them to sign a deal that could lead to an end of the two-decade-long war. Furthermore, it looks at the potential prospects and challenges of the deal following the U.S. withdrawal.Keywords: neo-Taliban insurgency, negotiations, two-level game, U.S.-Taliban peace deal, U.S. withdrawal
Procedia PDF Downloads 20412520 Determination of Complexity Level in Okike's Merged Irregular Transposition Cipher
Authors: Okike Benjami, Garba Ejd
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Today, it has been observed security of information along the superhighway is often compromised by those who are not authorized to have access to such information. In other to ensure the security of information along the superhighway, such information should be encrypted by some means to conceal the real meaning of the information. There are many encryption techniques out there in the market. However, some of these encryption techniques are often decrypted by adversaries with ease. The researcher has decided to develop an encryption technique that may be more difficult to decrypt. This may be achieved by splitting the message to be encrypted into parts and encrypting each part separately and swapping the positions before transmitting the message along the superhighway. The method is termed Okike’s Merged Irregular Transposition Cipher. Also, the research would determine the complexity level in respect to the number of splits of the message.Keywords: transposition cipher, merged irregular cipher, encryption, complexity level
Procedia PDF Downloads 28912519 A Study on Knowledge, Attitude and Behavior on Emergency Contraception among Higher Secondary and Bachelor Level Youth Students of Lekhnath Municipality, Nepal
Authors: Gokul Pathak, Dilip Kumar Yadav
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Background: Unsafe/unprotected and early sexual relations are highly responsible for the problems of unwanted pregnancy, child birth and other adverse consequences. Emergency contraception (EC) refers to methods that women can use to prevent pregnancy after unprotected sexual intercourse, method failure or incorrect use. Aim and Objective: The objective of this research study was to assess the level of knowledge, attitude and behavior on emergency contraception among youth students of Lekhnath Municipality. Methodology: This institution based descriptive study was carried out in August-October 2012 on Lekhnath Municipality, Nepal. Multistage simple random sampling procedure with pretested semi structured questionnaire following self administered technique was used to collect information. Collected data was coded and entered in the EpiData 3.1 ® and exported to Statistical Package for Social Science (SPSS®) version 20.0 for analysis. Chi-square test and Spearman correlation was applied wherever required. Results: A total of 641 students (87.6 %), youth students participated in this study which incorporates 354 male and 287 female youth students, of them 54.3% were from Higher Secondary level and 45.7% were from Undergraduate level. The awareness of EC among respondents was found only 64.7%. 25.8% respondents were found to have fair knowledge level where as 74.2% had poor knowledge level. Level of knowledge was significantly associated with age, educational level, faculty and educational status of mother. The study showed 82.4% respondent’s favorable attitude towards use of EC. 21.1% respondents were found to be sexually active (29.7% male and 10.5% female) and only 28.1% of sexually active respondents had ever used any method of EC. Conclusion: Knowledge about EC was found quiet low among youth. There was significant lack of knowledge about exact time limit of using devices of EC. Similarly several misconceptions regarding EC were found very high among youth. Health education initiatives should target students as they are more likely to be sexually active.Keywords: emergency contraception, youth, unsafe/unprotected sexual intercourse, knowledge, attitude and behavior
Procedia PDF Downloads 44612518 Impact of Stack Caches: Locality Awareness and Cost Effectiveness
Authors: Abdulrahman K. Alshegaifi, Chun-Hsi Huang
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Treating data based on its location in memory has received much attention in recent years due to its different properties, which offer important aspects for cache utilization. Stack data and non-stack data may interfere with each other’s locality in the data cache. One of the important aspects of stack data is that it has high spatial and temporal locality. In this work, we simulate non-unified cache design that split data cache into stack and non-stack caches in order to maintain stack data and non-stack data separate in different caches. We observe that the overall hit rate of non-unified cache design is sensitive to the size of non-stack cache. Then, we investigate the appropriate size and associativity for stack cache to achieve high hit ratio especially when over 99% of accesses are directed to stack cache. The result shows that on average more than 99% of stack cache accuracy is achieved by using 2KB of capacity and 1-way associativity. Further, we analyze the improvement in hit rate when adding small, fixed, size of stack cache at level1 to unified cache architecture. The result shows that the overall hit rate of unified cache design with adding 1KB of stack cache is improved by approximately, on average, 3.9% for Rijndael benchmark. The stack cache is simulated by using SimpleScalar toolset.Keywords: hit rate, locality of program, stack cache, stack data
Procedia PDF Downloads 30312517 Artificial Reproduction System and Imbalanced Dataset: A Mendelian Classification
Authors: Anita Kushwaha
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We propose a new evolutionary computational model called Artificial Reproduction System which is based on the complex process of meiotic reproduction occurring between male and female cells of the living organisms. Artificial Reproduction System is an attempt towards a new computational intelligence approach inspired by the theoretical reproduction mechanism, observed reproduction functions, principles and mechanisms. A reproductive organism is programmed by genes and can be viewed as an automaton, mapping and reducing so as to create copies of those genes in its off springs. In Artificial Reproduction System, the binding mechanism between male and female cells is studied, parameters are chosen and a network is constructed also a feedback system for self regularization is established. The model then applies Mendel’s law of inheritance, allele-allele associations and can be used to perform data analysis of imbalanced data, multivariate, multiclass and big data. In the experimental study Artificial Reproduction System is compared with other state of the art classifiers like SVM, Radial Basis Function, neural networks, K-Nearest Neighbor for some benchmark datasets and comparison results indicates a good performance.Keywords: bio-inspired computation, nature- inspired computation, natural computing, data mining
Procedia PDF Downloads 27212516 A Phishing Email Detection Approach Using Machine Learning Techniques
Authors: Kenneth Fon Mbah, Arash Habibi Lashkari, Ali A. Ghorbani
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Phishing e-mails are a security issue that not only annoys online users, but has also resulted in significant financial losses for businesses. Phishing advertisements and pornographic e-mails are difficult to detect as attackers have been becoming increasingly intelligent and professional. Attackers track users and adjust their attacks based on users’ attractions and hot topics that can be extracted from community news and journals. This research focuses on deceptive Phishing attacks and their variants such as attacks through advertisements and pornographic e-mails. We propose a framework called Phishing Alerting System (PHAS) to accurately classify e-mails as Phishing, advertisements or as pornographic. PHAS has the ability to detect and alert users for all types of deceptive e-mails to help users in decision making. A well-known email dataset has been used for these experiments and based on previously extracted features, 93.11% detection accuracy is obtainable by using J48 and KNN machine learning techniques. Our proposed framework achieved approximately the same accuracy as the benchmark while using this dataset.Keywords: phishing e-mail, phishing detection, anti phishing, alarm system, machine learning
Procedia PDF Downloads 34012515 The Communication of Audit Report: Key Audit Matters in United Kingdom
Authors: L. Sierra, N. Gambetta, M. A. Garcia-Benau, M. Orta
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Financial scandals and financial crisis have led to an international debate on the value of auditing. In recent years there have been significant legislative reforms aiming to increase markets’ confidence in audit services. In particular, there has been a significant debate on the need to improve the communication of auditors with audit reports users as a way to improve its informative value and thus, to improve audit quality. The International Auditing and Assurance Standards Board (IAASB) has proposed changes to the audit report standards. The International Standard on Auditing 701, Communicating Key Audit Matters (KAM) in the Independent Auditor's Report, has introduced new concepts that go beyond the auditor's opinion and requires to disclose the risks that, from the auditor's point of view, are more significant in the audited company information. Focusing on the companies included in the Financial Times Stock Exchange 100 index, this study aims to focus on the analysis of the determinants of the number of KAM disclosed by the auditor in the audit report and moreover, the analysis of the determinants of the different type of KAM reported during the period 2013-2015. To test the hypotheses in the empirical research, two different models have been used. The first one is a linear regression model to identify the client’s characteristics, industry sector and auditor’s characteristics that are related to the number of KAM disclosed in the audit report. Secondly, a logistic regression model is used to identify the determinants of the number of each KAM type disclosed in the audit report; in line with the risk-based approach to auditing financial statements, we categorized the KAM in 2 groups: Entity-level KAM and Accounting-level KAM. Regarding the auditor’s characteristics impact on the KAM disclosure, the results show that PwC tends to report a larger number of KAM while KPMG tends to report less KAM in the audit report. Further, PwC reports a larger number of entity-level risk KAM while KPMG reports less account-level risk KAM. The results also show that companies paying higher fees tend to have more entity-level risk KAM and less account-level risk KAM. The materiality level is positively related to the number of account-level risk KAM. Additionally, these study results show that the relationship between client’s characteristics and number of KAM is more evident in account-level risk KAM than in entity-level risk KAM. A highly leveraged company carries a great deal of risk, but due to this, they are usually subject to strong capital providers monitoring resulting in less account-level risk KAM. The results reveal that the number of account-level risk KAM is strongly related to the industry sector in which the company operates assets. This study helps to understand the UK audit market, provides information to auditors and finally, it opens new research avenues in the academia.Keywords: FTSE 100, IAS 701, key audit matters, auditor’s characteristics, client’s characteristics
Procedia PDF Downloads 23112514 Determination of Heavy Metals in Canned Dry-Milk and Fish from Supermarkets in Addis Ababa
Authors: Kefyalew Muleta, Tetemke Mehari
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Background: Human being require metallic elements such as copper and zinc up to certain limits that could cause problems if found in excess. Other metallic elements like cadmium and lead can be harmful to health if foodstuffs containing them are consumed regularly. Canned dry-milk and fish contain these metals in the journey from farm to fork. Objective: This study was designed to determine the concentration of Cd, Cu, Pb, and Zn in four brands of canned dry-milk and fish from supermarkets in Addis Ababa. Methods: Laboratory based cross-sectional study design was used to determine the concentration of the heavy metals in four different brands of canned dry-milk and fish imported from different country from February to March 2013. The foods brands were sampled by simple random sampling method from eight supermarkets in Addis Ababa and coded. Wet oxidation using HNO3 and H2O2 was used to extract the heavy metals from the foods samples and analyzed by Flame Atomic Absorption Spectroscopy. Conclusions: From this study, it can be concluded that the level of Cadmium and Copper residues in canned dry-milk significantly vary among brands; and the levels of copper residue significantly vary among brands of canned fish at 95 % level. The AM milk brand from Ethiopia was safe in cadmium level. The cadmium and lead level in the NF fish brands from Indonesia packed in vegetables oil, and the lead level in DF brand packed in brine are safe.Keywords: AAS, canned dry milk, canned fish, Cd, Cu, Pb, Zn
Procedia PDF Downloads 42012513 Middle Ordovician (Llanvirnian) Relative Sea-Level Fluctuations
Authors: Ying Jia Teoh
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The Canning Basin is located between the Kimberley and Pilbara Precambrian cratonic blocks. It is a large but relatively poorly explored Paleozoic basin in remote Western Australia. During the early Ordovician period, the Australian continent was located near the equator. Middle Ordovician age Nita and Goldwyer Formations in Canning Basin are therefore warm water carbonates. The Nita Formation carbonates are a regressive sequence which conformably overlies the Goldwyer Formation. It contains numerous progradational cycles of limestone, vuggy dolomitized carbonate beds and shale deposited in subtidal to supratidal environments. The Goldwyer Formation contains transgressive shale sequences and regressive carbonates deposited in shallow subtidal conditions. The shales contain oil-prone Gloeocapsormorpha prisca-bearing source rocks. Llanvirnian relative sea-level fluctuations were reconstructed by using Fischer plots methodology for three key wells (wells McLarty 1, Looma 1 and Robert 1) in Broome Platform and compared with INPEFA data. The Goldwyer lower shale (interval Or1000P) shows increasing relative sea-level and this matches with a transgressive systems tract. Goldwyer middle carbonate (interval Or2000) shows relative sea-level drop and this matches with a regressive systems tract. Goldwyer upper shale (interval Or2000P) shows relative sea-level drop and this matches with a transgressive systems tract. Nita Formation Leo Member (interval Or3000) shows a relative sea level drop and this matches with a regressive systems tract. The Nita Formation Cudalgarra Member (intervals Or3000P and Or4000) with transgressive systems tract then this is followed by a regressive systems tract. This pattern matches with the relative sea-level curves in wells McLarty 1 and Robert 1. The correlation is weak for parts of well Looma 1. This is probably influenced by the fact that the thickness of this section is quite small. As a conclusion, Fischer plots for the Llanvirnian Goldwyer and Nita Formations show good agreement with the third order global sea level cycles of Haq and others. Fischer plots are generally correlated well with trend and cyclicity determined by INPEFA curves and as a method of cross-checking INPEFA data and sea-level change.Keywords: canning basin, Fischer plots, Llanvirnian, middle Ordovician, sea-level fluctuations, stratigraphy
Procedia PDF Downloads 28212512 Inferring Cognitive Skill in Concept Space
Authors: Rania A. Aboalela, Javed I. Khan
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This research presents a learning assessment theory of Cognitive Skill in Concept Space (CS2) to measure the assessed knowledge in terms of cognitive skill levels of the concepts. The cognitive skill levels refer to levels such as if a student has acquired the state at the level of understanding, or applying, or analyzing, etc. The theory is comprised of three constructions: Graph paradigm of a semantic/ ontological scheme, the concept states of the theory and the assessment analytics which is the process to estimate the sets of concept state at a certain skill level. Concept state means if a student has already learned, or is ready to learn, or is not ready to learn a certain skill level. The experiment is conducted to prove the validation of the theory CS2.Keywords: cognitive skill levels, concept states, concept space, knowledge assessment theory
Procedia PDF Downloads 32312511 Courtesy to Things and Sense of Unity with the Things: Psychological Evaluation Based on the Teaching of Buddha
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This study aims to clarify factors of courtesy to things and the effect of courtesy on a sense of unity with things based on the teaching of Buddha. The teaching of Buddha explains when dealing with things in a courteous manner carefully, the border between selves and the external world disappears, then both are united. This is an example in Buddhist way that explains the connections with all existences, and in the modern world, it is also a lesson that humans should not let matters go to waste and treat them politely. In order to reveal concrete ways to practice courtesy to things, we clarify the factors of courtesy (Study 1) and examine the effect of courtesy on the sense of unity with the things (Study 2). In Study 1, 100 Japanese (mean age=54.39, SD=15.04, 50% female) described freely about what is courtesy to things that they use daily. These descriptions were classified, and 25 items were made asking for the degree of courtesy to the things. Then different 678 Japanese (mean age=44.72, SD=13.14, 50% female) answered the 25 items on 7-point about tools they use daily. An exploratory factor analysis revealed two factors. The first factor (α=.97) includes 'I deal with the thing carefully' and 'I clean up the thing after use'. This factor reflects how gently people care about things. The second factor (α=.96) includes 'A sense of self-control has come to me through using the thing' and 'I have got inner strength by taking care of the thing'. The second factor reflects how people learn by dealing with things carefully. In this Study 2, 200 Japanese (mean age=49.39, SD=11.07, 50% female) answered courtesy about things they use daily and the degree of sense of unity with the things using the inclusion of other in the self scale, replacing 'Other' with 'Your thing'. The ANOVA was conducted to examine the effect of courtesy (high/low level of two factors) on the score of sense of unity. The results showed the main effect of care level. People with a high level of care have a stronger sense of unity with the thing. The tendency of an interaction effect is also found. The condition with a high level of care and a high level of learning enhances the sense of unity more than the condition of a low level of care and high level in learning. Study 1 found that courtesy is composed of care and learning. That is, courtesy is not only active care to the things but also to learn the meaning of the things and grow personally with the things. Study 2 revealed that people with a high level of care feel a stronger sense of unity and also people with both a high level of care and learn tend to do so. The findings support the idea of the teaching of Buddha. In the future, it is necessary to examine a combined effect of care and learning.Keywords: courtesy, things, sense of unity, the teaching of Buddha
Procedia PDF Downloads 15012510 Determinants of the Income of Household Level Coir Yarn Labourers in Sri Lanka
Authors: G. H. B. Dilhari, A. A. D. T. Saparamadu
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Sri Lanka is one of the prominent countries for the coir production. The coir is one of the by-products of the coconut and the coir industry is considered to be one of the traditional industries in Sri Lanka. Because of the inherent nature of the coir industry, labourers play a significant role in the coir production process. The study has analyzed the determinants of the income of the household level coir yarn labourers. The study was conducted in the Kumarakanda Grama Niladhari division. Simple random sampling was used to generate a sample of 100 household level coir yarn labourers and structured questionnaire, personal interviews, and discussion were performed to gather the required data. The obtained data were statistically analyzed by using Statistical Package for Social Science (SPSS) software. Mann-Whitney U and Kruskal-Wallis test were performed for mean comparison. The findings revealed that the household level coir yarn industry is dominated by the female workers and it was identified that fewer numbers of workers have engaged in this industry as the main occupation. In addition to that, elderly participation in the industry is higher than the younger participation and most of them have engaged in the industry as a source of extra income. Level of education, the methods of engagement, satisfaction, engagement in the industry by the next generation, support from the government, method of government support, working hours per day, employed as a main job, number of completed units per day, suffering from job related diseases and type of the diseases were related with income level of household level coir yarn laboures. The recommendations as to flourish in future includes, technological transformation for coir yarn production, strengthening the raw material base and regulating the raw material supply, introduction of new technologies, markets and training programmes, the establishment of the labourers’ association, the initiation of micro credit schemes and better consideration about the job oriented diseases.Keywords: coir yarn, determinants, income, Sri Lanka
Procedia PDF Downloads 31212509 An Improved Particle Swarm Optimization Technique for Combined Economic and Environmental Power Dispatch Including Valve Point Loading Effects
Authors: Badr M. Alshammari, T. Guesmi
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In recent years, the combined economic and emission power dispatch is one of the main problems of electrical power system. It aims to schedule the power generation of generators in order to minimize cost production and emission of harmful gases caused by fossil-fueled thermal units such as CO, CO2, NOx, and SO2. To solve this complicated multi-objective problem, an improved version of the particle swarm optimization technique that includes non-dominated sorting concept has been proposed. Valve point loading effects and system losses have been considered. The three-unit and ten-unit benchmark systems have been used to show the effectiveness of the suggested optimization technique for solving this kind of nonconvex problem. The simulation results have been compared with those obtained using genetic algorithm based method. Comparison results show that the proposed approach can provide a higher quality solution with better performance.Keywords: power dispatch, valve point loading effects, multiobjective optimization, Pareto solutions
Procedia PDF Downloads 27312508 Price to Earnings Growth (PEG) Predicting Future Returns Better than the Price to Earnings (PE) Ratio
Authors: Lindrianasari Stefanie, Aminah Khairudin
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This study aims to provide empirical evidence regarding the ability of Price to Earnings Ratio and PEG Ratio in predicting future stock returns issuers. The samples used in this study are stocks that go into LQ45. The main contribution is to assign empirical evidence if the PEG Ratio can provide optimum return compared to Price to Earnings Ratio. This study used a sample of the entire company into the group LQ45 with the period of observation. The data used is limited to the financial statements of a company incorporated in LQ45 period July 2013-July 2014, using the financial statements and the position of the company's closing stock price at the end of 2010 as a reference benchmark for the growth of the company's stock price compared to the closing price of 2013. This study found that the method of PEG Ratio can outperform the method of PE ratio in predicting future returns on the stock portfolio of LQ45.Keywords: price to earnings growth, price to earnings ratio, future returns, stock price
Procedia PDF Downloads 41212507 The Primitive Code-Level Design Patterns for Distributed Programming
Authors: Bing Li
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The primitive code-level design patterns (PDP) are the rudimentary programming elements to develop any distributed systems in the generic distributed programming environment, GreatFree. The PDP works with the primitive distributed application programming interfaces (PDA), the distributed modeling, and the distributed concurrency for scaling-up. They not only hide developers from underlying technical details but also support sufficient adaptability to a variety of distributed computing environments. Programming with them, the simplest distributed system, the lightweight messaging two-node client/server (TNCS) system, is constructed rapidly with straightforward and repeatable behaviors, copy-paste-replace (CPR). As any distributed systems are made up of the simplest ones, those PDAs, as well as the PDP, are generic for distributed programming.Keywords: primitive APIs, primitive code-level design patterns, generic distributed programming, distributed systems, highly patterned development environment, messaging
Procedia PDF Downloads 19112506 Simulation of the Asphaltene Deposition Rate in a Wellbore Blockage via Computational Fluid Dynamic
Authors: Xiaodong Gao, Pingchuan Dong, Qichao Gao
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There has been lots of published work focused on asphaltene deposited on the smooth pipe under steady conditions, while particle deposition on the blockage wellbores under transient conditions has not been well elucidated. This work attempts to predict the deposition rate of asphaltene particles in blockage tube through CFD simulation. The Euler-Lagrange equation has been applied during the flow of crude oil and asphaltene particles. The net gravitational force, virtual mass, pressure gradient, saffman lift, and drag forces are incorporated in the simulations process. Validation of CFD simulation results is compared to the benchmark experiments from the previous literature. Furthermore, the effect of blockage location, blockage length, and blockage thickness on deposition rate are also analyzed. The simulation results indicate that the maximum deposition rate of asphaltene occurs in the blocked tube section, and the greater the deposition thickness, the greater the deposition rate. Moreover, the deposition amount and maximum deposition rate along the length of the tube have the same trend. Results of this study are in the ability to better understand the deposition of asphaltene particles in production and help achieve to deal with the asphaltene challenges.Keywords: asphaltene deposition rate, blockage length, blockage thickness, blockage diameter, transient condition
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