Search results for: beam quality
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 10275

Search results for: beam quality

9735 Hydrochemical Assessment and Quality Classification of Water in Torogh and Kardeh Dam Reservoirs, North-East Iran

Authors: Mojtaba Heydarizad

Abstract:

Khorasan Razavi is the second most important province in north-east of Iran, which faces a water shortage crisis due to recent droughts and huge water consummation. Kardeh and Torogh dam reservoirs in this province provide a notable part of Mashhad metropolitan (with more than 4.5 million inhabitants) potable water needs. Hydrochemical analyses on these dam reservoirs samples demonstrate that MgHCO3 in Kardeh and CaHCO3 and to lower extent MgHCO3 water types in Torogh dam reservoir are dominant. On the other hand, Gibbs binary diagram demonstrates that rock weathering is the main factor controlling water quality in dam reservoirs. Plotting dam reservoir samples on Mg2+/Na+ and HCO3-/Na+ vs. Ca2+/ Na+ diagrams demonstrate evaporative and carbonate mineral dissolution is the dominant rock weathering ion sources in these dam reservoirs. Cluster Analyses (CA) also demonstrate intense role of rock weathering mainly (carbonate and evaporative minerals dissolution) in water quality of these dam reservoirs. Studying water quality by the U.S. National Sanitation Foundation (NSF) WQI index NSF-WQI, Oregon Water Quality Index (OWQI) and Canadian Water Quality Index DWQI index show moderate and good quality.

Keywords: hydrochemistry, water quality classification, water quality indexes, Torogh and Kardeh dam reservoir

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9734 NanoFrazor Lithography for advanced 2D and 3D Nanodevices

Authors: Zhengming Wu

Abstract:

NanoFrazor lithography systems were developed as a first true alternative or extension to standard mask-less nanolithography methods like electron beam lithography (EBL). In contrast to EBL they are based on thermal scanning probe lithography (t-SPL). Here a heatable ultra-sharp probe tip with an apex of a few nm is used for patterning and simultaneously inspecting complex nanostructures. The heat impact from the probe on a thermal responsive resist generates those high-resolution nanostructures. The patterning depth of each individual pixel can be controlled with better than 1 nm precision using an integrated in-situ metrology method. Furthermore, the inherent imaging capability of the Nanofrazor technology allows for markerless overlay, which has been achieved with sub-5 nm accuracy as well as it supports stitching layout sections together with < 10 nm error. Pattern transfer from such resist features below 10 nm resolution were demonstrated. The technology has proven its value as an enabler of new kinds of ultra-high resolution nanodevices as well as for improving the performance of existing device concepts. The application range for this new nanolithography technique is very broad spanning from ultra-high resolution 2D and 3D patterning to chemical and physical modification of matter at the nanoscale. Nanometer-precise markerless overlay and non-invasiveness to sensitive materials are among the key strengths of the technology. However, while patterning at below 10 nm resolution is achieved, significantly increasing the patterning speed at the expense of resolution is not feasible by using the heated tip alone. Towards this end, an integrated laser write head for direct laser sublimation (DLS) of the thermal resist has been introduced for significantly faster patterning of micrometer to millimeter-scale features. Remarkably, the areas patterned by the tip and the laser are seamlessly stitched together and both processes work on the very same resist material enabling a true mix-and-match process with no developing or any other processing steps in between. The presentation will include examples for (i) high-quality metal contacting of 2D materials, (ii) tuning photonic molecules, (iii) generating nanofluidic devices and (iv) generating spintronic circuits. Some of these applications have been enabled only due to the various unique capabilities of NanoFrazor lithography like the absence of damage from a charged particle beam.

Keywords: nanofabrication, grayscale lithography, 2D materials device, nano-optics, photonics, spintronic circuits

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9733 Theoretical and Numerical Investigation of a Tri-Stable Nonlinear Energy Harvesting System in Rotational Motion for Low Frequency Environment

Authors: Mei Xutao, Nakano Kimihiko

Abstract:

In order to enhance the energy harvesting efficiency, this paper presents a novel tri-stable energy harvesting system (TEHS), which is realized by the effect of magnetic force, in rotational motion to scavenge vibration energy. The device is meant to provide the power supply for wireless autonomous systems in low-frequency environment. The nonlinear TEHS is composed of the cantilever beam which is mounted on a rotating hub and partially covered by piezoelectric patch, a tip mass magnet in the end and two fixed magnets. A theoretical investigation using the Lagrangian formulation is derived to describe the motion of the energy harvesting system and the output voltage. Additionally, several numerical simulations were carried out to characterize the system under different external excitations and to validate its performance. The results demonstrated that TEHS owns a wide range of frequency of snap-through and high output voltage compared with the bi-stable energy harvesting system (BEHS). Moreover, some sets of experimental validations will be performed in the future work because the experimental setup is in the configuration now.

Keywords: piezoelectric beam, rotational motion, snap-through, tri-stable energy harvester

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9732 Evaluating Factors Influencing Information Quality in Large Firms

Authors: B. E. Narkhede, S. K. Mahajan, B. T. Patil, R. D. Raut

Abstract:

Information quality is a major performance measure for an Enterprise Resource Planning (ERP) system of any firm. This study identifies various critical success factors of information quality. The effect of various critical success factors like project management, reengineering efforts and interdepartmental communications on information quality is analyzed using a multiple regression model. Here quantitative data are collected from respondents from various firms through structured questionnaire for assessment of the information quality, project management, reengineering efforts and interdepartmental communications. The validity and reliability of the data are ensured using techniques like factor analysis, computing of Cronbach’s alpha. This study gives relative importance of each of the critical success factors. The findings suggest that among the various factors influencing information quality careful reengineering efforts are the most influencing factor. This paper gives clear insight to managers and practitioners regarding the relative importance of critical success factors influencing information quality so that they can formulate a strategy at the beginning of ERP system implementation.

Keywords: Enterprise Resource Planning (ERP), information systems (IS), multiple regression, information quality

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9731 Optimization Analysis of Controlled Cooling Process for H-Shape Steam Beams

Authors: Jiin-Yuh Jang, Yu-Feng Gan

Abstract:

In order to improve the comprehensive mechanical properties of the steel, the cooling rate, and the temperature distribution must be controlled in the cooling process. A three-dimensional numerical model for the prediction of the heat transfer coefficient distribution of H-beam in the controlled cooling process was performed in order to obtain the uniform temperature distribution and minimize the maximum stress and the maximum deformation after the controlled cooling. An algorithm developed with a simplified conjugated-gradient method was used as an optimizer to optimize the heat transfer coefficient distribution. The numerical results showed that, for the case of air cooling 5 seconds followed by water cooling 6 seconds with uniform the heat transfer coefficient, the cooling rate is 15.5 (℃/s), the maximum temperature difference is 85℃, the maximum the stress is 125 MPa, and the maximum deformation is 1.280 mm. After optimize the heat transfer coefficient distribution in control cooling process with the same cooling time, the cooling rate is increased to 20.5 (℃/s), the maximum temperature difference is decreased to 52℃, the maximum stress is decreased to 82MPa and the maximum deformation is decreased to 1.167mm.

Keywords: controlled cooling, H-Beam, optimization, thermal stress

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9730 Management as a Proxy for Firm Quality

Authors: Petar Dobrev

Abstract:

There is no agreed-upon definition of firm quality. While profitability and stock performance often qualify as popular proxies of quality, in this project, we aim to identify quality without relying on a firm’s financial statements or stock returns as selection criteria. Instead, we use firm-level data on management practices across small to medium-sized U.S. manufacturing firms from the World Management Survey (WMS) to measure firm quality. Each firm in the WMS dataset is assigned a mean management score from 0 to 5, with higher scores identifying better-managed firms. This management score serves as our proxy for firm quality and is the sole criteria we use to separate firms into portfolios comprised of high-quality and low-quality firms. We define high-quality (low-quality) firms as those firms with a management score of one standard deviation above (below) the mean. To study whether this proxy for firm quality can identify better-performing firms, we link this data to Compustat and The Center for Research in Security Prices (CRSP) to obtain firm-level data on financial performance and monthly stock returns, respectively. We find that from 1999 to 2019 (our sample data period), firms in the high-quality portfolio are consistently more profitable — higher operating profitability and return on equity compared to low-quality firms. In addition, high-quality firms also exhibit a lower risk of bankruptcy — a higher Altman Z-score. Next, we test whether the stocks of the firms in the high-quality portfolio earn superior risk-adjusted excess returns. We regress the monthly excess returns on each portfolio on the Fama-French 3-factor, 4-factor, and 5-factor models, the betting-against-beta factor, and the quality-minus-junk factor. We find no statistically significant differences in excess returns between both portfolios, suggesting that stocks of high-quality (well managed) firms do not earn superior risk-adjusted returns compared to low-quality (poorly managed) firms. In short, our proxy for firm quality, the WMS management score, can identify firms with superior financial performance (higher profitability and reduced risk of bankruptcy). However, our management proxy cannot identify stocks that earn superior risk-adjusted returns, suggesting no statistically significant relationship between managerial quality and stock performance.

Keywords: excess stock returns, management, profitability, quality

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9729 The Effect of Critical Audit Matters on Financial Information Quality: The Role of Audit Committee Expertise

Authors: Khawla Hlel

Abstract:

Purpose: This study aims to examine whether critical audit matters (CAM) affect financial information quality. We also investigate the moderating role of the audit committee on the association between CAM and financial information quality. Design/Methodology/Approach: The analysis is based on GLS and GMM regressions explaining the absolute value of discretionary accruals by using 52 Tunisian listed firms on the Tunisia Stock Exchange (TSE) for the period 2017-2020. Findings: We find evidence that managers react to the CAM by increasing the quality of financial disclosures. This study provides insights into how a change in the auditor’s report model might impact the quality of financial information. It suggests that external auditors and audit committees serve as a beneficial mechanism for enhancing financial information quality by reducing information asymmetry. In addition, our results indicate that CAM is an efficient monitoring mechanism that increases financial reporting quality and supervises managers. Originality: This study is important for potential investors who should assess CAM when evaluating firms. Furthermore, the authors expect the findings to be interesting to firms, as this study highlights the effectiveness of the auditor in reducing managerial opportunistic behavior and improving information quality. The results could encourage audit regulators to ameliorate the standards, as this research reinforces the role of the auditor in increasing the quality of financial disclosure by offering the required information for shareholders.

Keywords: critical audit matters, audit committee, information quality, Tunisian firms

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9728 Non-Linear Static Analysis of Screwed Moment Connections in Cold-Formed Steel Frames

Authors: Jikhil Joseph, Satish Kumar S R.

Abstract:

Cold-formed steel frames are preferable for framed constructions due to its low seismic weights and results into low seismic forces, but on the contrary, significant lateral deflections are expected under seismic/wind loading. The various factors affecting the lateral stiffness of steel frames are the stiffness of connections, beams and columns. So, by increasing the stiffness of beam, column and making the connections rigid will enhance the lateral stiffness. The present study focused on Structural elements made of rectangular hollow sections and fastened with screwed in-plane moment connections for the building frames. The self-drilling screws can be easily drilled on either side of the connection area with the help of gusset plates. The strength of screwed connections can be made 1.2 times the connecting elements. However, achieving high stiffness in connections is also a challenging job. Hence in addition to beam and column stiffness’s the connection stiffness are also going to be a governing parameter in the lateral deflections of the frames. SAP 2000 Non-linear static analysis has been planned to study the seismic behavior of steel frames. The SAP model will be consisting of nonlinear spring model for the connection to account the semi-rigid connections and the nonlinear hinges will be assigned for beam and column sections according to FEMA 273 guidelines. The reliable spring and hinge parameters will be assigned based on an experimental and analytical database. The non-linear static analysis is mainly focused on the identification of various hinge formations and the estimation of lateral deflection and these will contribute as an inputs for the direct displacement-based Seismic design. The research output from this study are the modelling techniques and suitable design guidelines for the performance-based seismic design of cold-formed steel frames.

Keywords: buckling, cold formed steel, nonlinear static analysis, screwed connections

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9727 An Investigation of Interdisciplinary Techniques for Assessment of Water Quality in an Industrial Area

Authors: Priti Saha, Biswajit Paul

Abstract:

Rapid urbanization and industrialization have increased the demand of groundwater. However, the present era has evident an enormous level of groundwater pollution. Therefore, water quality assessment is paramount importance to evaluate its suitability for drinking, irrigation and industrial use. This study focus to evaluate the groundwater quality of an industrial city in eastern India through interdisciplinary techniques. The multi-purpose Water Quality Index (WQI) assess the suitability for drinking as well as irrigation of forty sampling locations, where 2.5% and 15% of sampling locations have excellent water quality (WQI:0-25) as well as 15% and 40% have good quality (WQI:25-50), which represents its suitability for drinking and irrigation respectively. However, the industrial water quality was assessed through Ryznar Stability Index (LSI), which affirmed that only 2.5% of sampling locations have neither corrosive nor scale forming properties (RSI: 6.2-6.8). These techniques with the integration of geographical information system (GIS) for spatial assessment indorsed its effectiveness to identify the regions where the water bodies are suitable to use for drinking, irrigation as well as industrial activities. Further, the sources of these contaminants were identified through factor analysis (FA), which revealed that both the geogenic as well as anthropogenic sources were responsible for groundwater pollution. This research demonstrates the effectiveness of statistical and GIS techniques for the analysis of environmental contaminants.

Keywords: groundwater, water quality analysis, water quality index, WQI, factor analysis, FA, spatial assessment

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9726 Damages of Highway Bridges in Thailand during the 2014-Chiang Rai Earthquake

Authors: Rajwanlop Kumpoopong, Sukit Yindeesuk, Pornchai Silarom

Abstract:

On May 5, 2014, an earthquake of magnitude 6.3 Richter hit the Northern part of Thailand. The epicenter was in Phan District, Chiang Rai Province. This earthquake or the so-called 2014-Chiang Rai Earthquake is the strongest ground shaking that Thailand has ever been experienced in her modern history. The 2014-Chiang Rai Earthquake confirms the geological evidence, which has previously been ignored by most engineers, that earthquakes of considerable magnitudes 6 to 7 Richter can occurr within the country. This promptly stimulates authorized agencies to pay more attention at the safety of their assets and promotes the comprehensive review of seismic resistance design of their building structures. The focus of this paper is to summarize the damages of highway bridges as a result of the 2014-Chiang Rai ground shaking, the remedy actions, and the research needs. The 2014-Chiang Rai Earthquake caused considerable damages to nearby structures such as houses, schools, and temples. The ground shaking, however, caused damage to only one highway bridge, Mae Laos Bridge, located several kilometers away from the epicenter. The damage of Mae Laos Bridge was in the form of concrete spalling caused by pounding of cap beam on the deck structure. The damage occurred only at the end or abutment span. The damage caused by pounding is not a surprise, but the pounding by only one bridge requires further investigation and discussion. Mae Laos Bridge is a river crossing bridge with relatively large approach structure. In as much, the approach structure is confined by strong retaining walls. This results in a rigid-like approach structure which vibrates at the acceleration approximately equal to the ground acceleration during the earthquake and exerts a huge force to the abutment causing the pounding of cap beam on the deck structure. Other bridges nearby have relatively small approach structures, and therefore have no capability to generate pounding. The effect of mass of the approach structure on pounding of cap beam on the deck structure is also evident by the damage of one pedestrian bridge in front of Thanthong Wittaya School located 50 meters from Mae Laos Bridge. The width of the approach stair of this bridge is wider than the typical one to accommodate the stream of students during pre- and post-school times. This results in a relatively large mass of the approach stair which in turn exerts a huge force to the pier causing pounding of cap beam on the deck structure during ground shaking. No sign of pounding was observed for a typical pedestrian bridge located at another end of Mae Laos Bridge. Although pounding of cap beam on the deck structure of the above mentioned bridges does not cause serious damage to bridge structure, this incident promotes the comprehensive review of seismic resistance design of highway bridges in Thailand. Given a proper mass and confinement of the approach structure, the pounding of cap beam on the deck structure can be easily excited even at the low to moderate ground shaking. In as much, if the ground shaking becomes stronger, the pounding is certainly more powerful. This may cause the deck structure to be unseated and fall off in the case of unrestrained bridge. For the bridge with restrainer between cap beam and the deck structure, the restrainer may prevent the deck structure from falling off. However, preventing free movement of the pier by the restrainer may damage the pier itself. Most highway bridges in Thailand have dowel bars embedded connecting cap beam and the deck structure. The purpose of the existence of dowel bars is, however, not intended for any seismic resistance. Their ability to prevent the deck structure from unseating and their effect on the potential damage of the pier should be evaluated. In response to this expected situation, Thailand Department of Highways (DOH) has set up a team to revise the standard practices for the seismic resistance design of highway bridges in Thailand. In addition, DOH has also funded the research project 'Seismic Resistance Evaluation of Pre- and Post-Design Modifications of DOH’s Bridges' with the scope of full-scale tests of single span bridges under reversed cyclic static loadings for both longitudinal and transverse directions and computer simulations to evaluate the seismic performance of the existing bridges and the design modification bridges. The research is expected to start in October, 2015.

Keywords: earthquake, highway bridge, Thailand, damage, pounding, seismic resistance

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9725 Quality Education for the Poor People: Strategy of Islamic Education in the Medium Community

Authors: Naufal Ahmad Rijalul Alam

Abstract:

This article presents a quality of education for the poor people in Indonesia and the offering of strategy to be done. It also investigates the influence of Islamic Education which stands behind the religious values in developing effort of government to respond the problem with using humanities approaches in medium society. The offering strategy resulted in four agenda: 1) building a shared commitment, 2) encouraging the improvement of the quality of public and private schools, 3) encouraging the use of 'the indicator of disaffection' for gifted children, and 4) encouraging the enlargement of vocational training centers and polytechnics. The conclusion is that the quality of education can be increased with these four agenda, although they are not too easy because it deals with other factors such as the economy, politics, and culture which is happening in the country.

Keywords: quality education, poor people, strategy of Islamic education, medium community

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9724 Monitoring the Effect of Deep Frying and the Type of Food on the Quality of Oil

Authors: Omar Masaud Almrhag, Frage Lhadi Abookleesh

Abstract:

Different types of food like banana, potato and chicken affect the quality of oil during deep fat frying. The changes in the quality of oil were evaluated and compared. Four different types of edible oils, namely, corn oil, soybean, canola, and palm oil were used for deep fat frying at 180°C ± 5°C for 5 h/d for six consecutive days. A potato was sliced into 7-8 cm length wedges and chicken was cut into uniform pieces of 100 g each. The parameters used to assess the quality of oil were total polar compound (TPC), iodine value (IV), specific extinction E1% at 233 nm and 269 nm, fatty acid composition (FAC), free fatty acids (FFA), viscosity (cp) and changes in the thermal properties. Results showed that, TPC, IV, FAC, Viscosity (cp) and FFA composition changed significantly with time (P< 0.05) and type of food. Significant differences (P< 0.05) were noted for the used parameters during frying of the above mentioned three products.

Keywords: frying potato, chicken, frying deterioration, quality of oil

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9723 Variation in Youth and Family Experiences of System of Care Principles in Community Mental Health

Authors: James D. Beauchemin

Abstract:

This study tested whether youth mental health care quality, operationalized as the extent to which youth and families experienced system-of-care principles in service interactions with providers, varied by level of youth need after adjusting for sociodemographic and treatment factors. The relationship of quality to clinical outcomes was also examined. Using administrative data and cross-sectional surveys from a stratified random sample of 1,124 caregivers of youths ages 5 to 20 within a statewide system-of-care, adjusted analyses indicated youths with the most intensive needs were significantly less likely to experience high-quality care (51% vs. 63%, p=0.016), with marked deficits on 6 of 9 items. Receipt of lower-quality care predicted less improvement in youth functioning. Despite considerable effort to develop systems-of-care for youths with the most severe mental health needs, these data suggest quality disparities remain for the most impaired youths. Policy and intervention development may be needed to improve the quality of care for this population.

Keywords: system-of-care, adherence, mental health, youth

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9722 Total Quality Management and Competitive Advantage in Companies

Authors: Malki Fatima Zahra Nadia, Kellal Cheiimaa, Brahimi Houria

Abstract:

Total Quality Management (TQM) is one of the most important modern management systems in marketing, that help organizations to survive and remain competitive in the dynamic market with frequent changes. It assists them in gaining a competitive advantage, growth, and excellence compared to their competitors. To understand the impact of TQM on competitive advantage in economic companies, a study was conducted in Ooredoo Telecommunications Company. A questionnaire was designed and distributed to OOredoo' 75 employees in each of the departments of leadership, quality assurance, quality control, research and development, production, customer service, Similarly, resulting in the retrieval of 72 questionnaires. To analyze the descriptive results of the study, the SPSS software version 25 was used. Additionally, Structural Equation Modeling (SEM) with the help of Smart Pls4 software was utilized to test the study's hypotheses. The study concluded that there is an impact between total quality management and competitive advantage in Ooredoo company to different degrees. On this basis, the study recommended the need to implement the total quality management system at the level of all organizations and in various fields.

Keywords: total quality management, ISO system, competitive advantage, competitive strategies

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9721 Assessing Water Quality Using GIS: The Case of Northern Lebanon Miocene Aquifer

Authors: M. Saba, A. Iaaly, E. Carlier, N. Georges

Abstract:

This research focuses on assessing the ground water quality of Northern Lebanon affected by saline water intrusion. The chemical, physical and microbiological parameters were collected in various seasons spanning over the period of two years. Results were assessed using Geographic Information System (GIS) due to its visual capabilities in presenting the pollution extent in the studied region. Future projections of the excessive pumping were also simulated using GIS in order to assess the extent of the problem of saline intrusion in the near future.

Keywords: GIS, saline water, quality control, drinkable water quality standards, pumping

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9720 Alternative Funding Strategies for Tertiary Education in Nigeria: Quest for Improved Quality of Teaching and Learning

Authors: Temitayo Olaitan

Abstract:

There is a growing concern about the quality of Nigerian tertiary education. This paper maintains that quality in tertiary education relates to the development of intellectual independence, which sharpens the minds of the individual and helps transform the society economically, socially and politically. However, the paper underscores underfunding as a critical challenge to the quality of teaching and learning in tertiary education. To this end, this paper emphasizes the role of internally generated revenue (IGR) and other alternative funding strategies (public-private partnership) as inevitable for quality tertiary education. This paper hinges on stakeholders approach as a means of ensuring quality teaching and learning in tertiary education. This paper recommends that school managers should seek professional and more efficient ways of developing their revenue generating systems. It also recommends that institutions should restructure to accommodate an alternative funding strategy such as private/corporate sponsorship to ensure that sustainable initiatives are created. The paper concludes that Nigerian government should come up with a policy on how private sectors should support in improving the quality of tertiary education through active participation in funding and physical facilities development in Nigerian higher institutions of learning.

Keywords: alternative funding, budgetary allocation, quality education, tertiary education

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9719 Urban Sustainable Development Based on Habitat Quality Evolution: A Case Study in Chongqing, China

Authors: Jing Ren, Kun Wu

Abstract:

Over the last decade or so, China's urbanization has shown a rapid development trend. At the same time, it has also had a great negative impact on the habitat quality. Therefore, it is of great significance to study the impact of land use change on the level of habitat quality in mountain cities for sustainable urban development. This paper analyzed the spatial and temporal land use changes in Chongqing from 2010 to 2020 using ArcGIS 10.6, as well as the evolutionary trend of habitat quality during this period based on the InVEST 3.13.0, to obtain the impact of land use changes on habitat quality. The results showed that the habitat quality in the western part of Chongqing decreased significantly between 2010 and 2020, while the northeastern and southeastern parts remained stable. The main reason for this is the continuous expansion of urban construction land in the western area, which leads to serious habitat fragmentation and the continuous decline of habitat quality. while, in the northeast and southeast areas, due to the greater emphasis on ecological priority and urban-rural coordination in the development process, land use change is characterized by a benign transfer, which maintains the urbanization process while maintaining the coordinated development of habitat quality. This study can provide theoretical support for the sustainable development of mountain cities.

Keywords: mountain cities, ecological environment, habitat quality, sustainable development

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9718 Measuring Quality of Service in King Khalid International Airport

Authors: T. M. Al Muhareb

Abstract:

Any organization should take into consideration the customers’ satisfaction while providing any service to their customers. The quality of services is always considered as the main aspect that attracts the customers’ attention and helps the airports to develop their services and operations. King Khalid International Airport is considered as the gateway of the Kingdom of Saudi Arabia. Therefore, the aim of this paper was to identify the quality service in the departure area at in King Khalid Airport. The SERVQUAL questionnaire was distributed among the passengers in King Khalid International Airport and the respondents have reached to 500 passengers. The results that are obtained from the SERVQUAL questionnaire showed that the quality of airport’s services is low.

Keywords: service quality, SERVQUAL methodology, King Khalid International Airport (KKIA), customers’ satisfaction

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9717 Is Audit Quality Implied by Accruals Quality Associated with Audit Fees and Auditor Tenure? Evidence from China

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

Abstract:

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

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

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9716 Quality of Life of Patients on Oral Antiplatelet Therapy in Outpatient Cardiac Department Dr. Hasan Sadikin Central General Hospital Bandung

Authors: Andhiani Sharfina Arnellya, Mochammad Indra Permana, Dika Pramita Destiani, Ellin Febrina

Abstract:

Health Research Data, Ministry of Health of Indonesia in 2007, showed coronary heart disease (CHD) or coronary artery disease (CAD) was the third leading cause of death in Indonesia after hypertension and stroke with 7.2% incidence rate. Antiplatelet is one of the important therapy in management of patients with CHD. In addition to therapeutic effect on patients, quality of life is one aspect of another assessment to see the success of antiplatelet therapy. The purpose of this study was to determine the quality of life of patients on oral antiplatelet therapy in outpatient cardiac department Dr. Hasan Sadikin central general hospital, Bandung, Indonesia. This research is a cross sectional by collecting data through quality of life questionnaire of patients which performed prospectively as primary data and secondary data from medical record of patients. The results of this study showed that 54.3% of patients had a good quality of life, 45% had a moderate quality of life, and 0.7% had a poor quality of life. There are no significant differences in quality of life-based on age, gender, diagnosis, and duration of drug use.

Keywords: antiplatelet, quality of life, coronary artery disease, coronary heart disease

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9715 Effects of Using Gusset Plate Stiffeners on the Seismic Performance of Concentrically Braced Frame

Authors: B. Mohebi, N. Asadi, F. Kazemi

Abstract:

Inelastic deformation of the brace in Special Concentrically Braced Frame (SCBF) creates inelastic damages on gusset plate connections such as buckling at edges. In this study, to improve the seismic performance of SCBFs connections, an analytical study was undertaken. To improve the gusset plate connection, this study proposes using ‎edge’s stiffeners in both sides of gusset plate.‎ For this purpose, in order to examine edge’s stiffeners effect on gusset plate connections, two groups of modeling with and without considering edge’s stiffener and different types of braces were modeled using ABAQUS software. The results show that considering the edge’s stiffener reduces the equivalent plastic strain values at a connection region of gusset plate with beam and column, which can improve the seismic performance of gusset plate. Furthermore, considering the edge’s stiffeners significantly decreases the strain concentration at regions where gusset plates have been connected to beam and column. Moreover, considering 2tpl distance causes reduction in the plastic strain.

Keywords: special concentrically braced frame, gusset plate, edge's stiffener, seismic performance

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9714 Analytical Study of Flexural Strength of Concrete-Filled Steel Tube Beams

Authors: Maru R., Singh V. P.

Abstract:

In this research, analytical study of the flexural strength of Concrete Filled Steel Tube (CFST) beams is carried out based on wide-range finite element models to obtain the better perspective for flexural strength achievement with the use of ABAQUS finite element program. This work adopts concrete damaged plasticity model to get the actual simulation of CFST under bending. To get the decent interaction between concrete and steel, normal and tangential surface interaction provided by ABAQUS is used with hard contact for normal surface interaction and for 0.65 friction coefficient for tangential surface interactions. In this study, rectangular and square CFST beam model cross-sections are adopted with its limits pertained to Eurocode specifications. To get the visualization for flexural strength of CFST beams, total of 74 rectangular CFST beams and 86 square CFST beams are used with four-point bending test setup and the length of the beam model as 1000mm. The grades of concrete and grades of steel are used as 30 MPa & 35MPa and 235 MPa and 275MPa respectively for both sections to get the confinement factor 0.583 to 2.833, steel ratio of 0.069 to 0.236 and length to depth ratio of 4.167 to 16.667. It was found based on this study that flexural strength of CFST beams falls around strain of 0.012. Eurocode provides the results harmonically with finite elemental results. It was also noted for square sections that reduction of steel ratio is not useful as compared to rectangular section although it increases moment capacity up to certain limits because for square sectional area similar to that of rectangular, it possesses lesser depth than rectangular sections. Also It can be said that effect of increment of grade of concrete can be achieved when thicker steel tube is present. It is observed that there is less increment in moment capacity initially but after D/b ratio 1.2, moment capacity of CFST beam rapidly.

Keywords: ABAQUS, CFST beams, flexural strength, four-point bending, rectangular and square sections

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9713 Study Secondary Particle Production in Carbon Ion Beam Radiotherapy

Authors: Shaikah Alsubayae, Gianluigi Casse, Carlos Chavez, Jon Taylor, Alan Taylor, Mohammad Alsulimane

Abstract:

Ensuring accurate radiotherapy with carbon therapy requires precise monitoring of radiation dose distribution within the patient's body. This monitoring is essential for targeted tumor treatment, minimizing harm to healthy tissues, and improving treatment effectiveness while lowering side effects. In our investigation, we employed a methodological approach to monitor secondary proton doses in carbon therapy using Monte Carlo simulations. Initially, Geant4 simulations were utilized to extract the initial positions of secondary particles formed during interactions between carbon ions and water. These particles included protons, gamma rays, alpha particles, neutrons, and tritons. Subsequently, we studied the relationship between the carbon ion beam and these secondary particles. Interaction Vertex Imaging (IVI) is valuable for monitoring dose distribution in carbon therapy. It provides details about the positions and amounts of secondary particles, particularly protons. The IVI method depends on charged particles produced during ion fragmentation to gather information about the range by reconstructing particle trajectories back to their point of origin, referred to as the vertex. In our simulations regarding carbon ion therapy, we observed a strong correlation between some secondary particles and the range of carbon ions. However, challenges arose due to the target's unique elongated geometry, which hindered the straightforward transmission of forward-generated protons. Consequently, the limited protons that emerged mostly originated from points close to the target entrance. The trajectories of fragments (protons) were approximated as straight lines, and a beam back-projection algorithm, using recorded interaction positions in Si detectors, was developed to reconstruct vertices. The analysis revealed a correlation between the reconstructed and actual positions.

Keywords: radiotherapy, carbon therapy, monitoring of radiation dose, interaction vertex imaging

Procedia PDF Downloads 54
9712 The Mediation Effect of Customer Satisfaction in the Relationship between Service Quality, Corporate Image to Customer Loyalty

Authors: Rizwan Ali, Hammad Zafar

Abstract:

The purpose of this research is to investigate the mediation effect of customer satisfaction in the relationship between service quality, corporate image to customer loyalty, in Pakistan banking sector. The population of this research is banking customers and sample size of 210 respondents. This research uses the SPSS, Correlation, ANOVA and regression analysis techniques along with AMOS methods. The service quality and corporate image applied by the banks are not all variables can directly affect customer loyalty, but must first going through satisfaction. Which means that banks must first need to understand what the customer basic needs through variable service quality and corporate image so that the customers feel loyal when the level of satisfaction is resolved. The service quality provided by the banking industry needs to be improved in order to improve customer satisfaction and loyalty of banking services, especially for banks in Pakistan.

Keywords: customer loyalty, service quality, corporate image, customer satisfaction

Procedia PDF Downloads 86
9711 Analysis of Moment Rotation Curve for Steel Beam Column Joint

Authors: A. J. Shah, G. R. Vesmawala

Abstract:

Connections perform a fundamental role in the steel structures as global behaviour. In order to evaluate the real influence of the physical and geometrical parameters that control their behaviour, many experimental tests and analysis have been developed but a definitive answer to the problem in question still stands. Here, various configurations of bolts were tried and the resulting moment rotation (M-θ) curves were plotted. The connection configuration is such that two bolts are located above each of the flanges and beside each of the webs. The model considers the combined effects of prying action, the formation of yield lines, and failures due to punching shear and beam section failure. For many types of connections, the stiffness at the service load level falls somewhere in between the fully restrained and simple limits and designers need to account for its behaviour. The (M-θ) curves are generally assumed to be the best characterization of connection behaviour. The moment rotation curves are generally derived from experiments on cantilever type specimens. The moments are calculated directly from the statics of the specimen, while the rotations are measured over a distance typically equal to the point of loading. Thus, this paper establishes the relationship between M-θ behaviour of different types of connections tested and presents the relative strength of various possible arrangements of bolts.

Keywords: bolt, moment, rotation, stiffness, connections

Procedia PDF Downloads 378
9710 The Coexistence of Quality Practices and Frozen Concept in R and D Projects

Authors: Ayala Kobo-Greenhut, Amos Notea, Izhar Ben-Shlomo

Abstract:

In R&D projects, there is no doubt about the need to change a current concept to an alternative one over time (i.e., concept leaping). Concept leaping is required since with most R&D projects uncertainty is present as they take place in dynamic environments. Despite the importance of concept leaping when needed, R&D teams may fail to do so (i.e., frozen concept). This research suggests a possible reason why frozen concept happens in the framework of quality engineering and control engineering. We suggest that frozen concept occurs since concept determines the derived plan and its implementation may be considered as equivalent to a closed-loop process, and is subject to the problem of not recognizing gaps as failures. We suggest that although implementing quality practices into an R&D project’s routine has many advantages, it intensifies the frozen concept problem since working according to quality practices relates to exploitation of learning behavior, while leaping to a new concept relates to exploring learning behavior.

Keywords: closed loop, control engineering, design, leaping, frozen concept, quality engineering, quality practices

Procedia PDF Downloads 455
9709 Effects of the Quality Construction of Public Construction in Taiwan to Implementation Three Levels Quality Management Institution

Authors: Hsin-Hung Lai, Wei Lo

Abstract:

Whether it is in virtue or vice for a construction quality of public construction project, it is one of the important indicators for national economic development and overall construction, the impact on the quality of national life is very deep. In recent years, a number of scandal of public construction project occurred, the requirements of the government agencies and the public require the quality of construction of public construction project are getting stricter than ever, the three-level public construction project construction quality of quality control system implemented by the government has a profound impact. This study mainly aggregated the evolution of ISO 9000 quality control system, the difference between the practice of implementing management of construction quality by many countries and three-level quality control of our country, so we explored and found that almost all projects of enhancing construction quality are dominated by civil organizations in foreign countries, whereas, it is induced by the national power in our country and develop our three-level quality control system and audit mechanism based on IOS system and implement the works by legislation, we also explored its enhancement and relevance with construction quality of public construction project that are intervened by such system and national power, and it really presents the effectiveness of construction quality been enhanced by the audited result. The three-level quality control system of our country to promote the policy of public construction project is almost same with the quality control system of many developed countries; however our country mainly implements such system on public construction project only, we promote the three-level quality control system is for enhancing the quality of public construction project, for establishing effective quality management system, so as to urge, correct and prevent the defects of quality management by manufacturers, whereas, those developed countries is comprehensively promoting (both public construction project and civil construction) such system. Therefore, this study is to explore the scope for public construction project only; the most important is the quality recognition by the executor, either good quality or deterioration is not a single event, there is a certain procedure extends from the demand and feasibility analysis, design, tendering, contracting, construction performance, inspection, continuous improvement, completion and acceptance, transferring and meeting the needs of the users, all of mentioned above have a causal relationship and it is a systemic problems. So the best construction quality would be manufactured and managed by reasonable cost if it is by extensive thinking and be preventive. We aggregated the implemented results in the past 10 years (2005 to 2015), the audited results of both in central units and local ones were slightly increased in A-grade while those listed in B-grade were decreased, although the levels were not evidently upgraded, yet, such result presents that the construction quality of concept of manufacturers are improving, and the construction quality has been established in the design stage, thus it is relatively beneficial to the enhancement of construction quality of overall public construction project.

Keywords: ISO 9000, three-level quality control system, audit and review mechanism for construction implementation, quality of construction implementation

Procedia PDF Downloads 322
9708 Investigation of Public Perception of Air Pollution and Life Quality in Tehran

Authors: Roghayeh Karami, Ahmad Gharaei

Abstract:

Backgrounds and objectives: This study was undertaken at four different sites (north polluted, south polluted, south healthy and north healthy) in Tehran, in order to examine whether there was a relationship between publicly available air quality data and the public’s perception of air quality and to suggest some guidelines for reducing air pollution. Materials and Methods: A total of 200 people were accidentally filled out the research questionnaires at mentioned sites and air quality data were obtained simultaneously from the Air Quality Control Department. Data was analyzed in Excel and SPSS software. Results: Clean air and secure job were of great importance to people comparing to other pleasant aspect of life. Also air pollution and fear of dangerous diseases were the most important of people concerns. The Indies bored /news paper services on air quality were little used by the public as a means of obtaining information on air pollution. Using public transportation and avoid unessential journeys are the most important ways for reducing air pollution. Conclusion: The results reveal that the public’s perception of air quality is not a reliable indicator of the actual levels of air pollution. Current earths to down actions are not effective and enough in reducing air pollution, therefore it seems participatory management and public participation is suitable guideline.

Keywords: air pollution, quality of life, opinion poll, public participation

Procedia PDF Downloads 466
9707 Low Dose In-Line Electron Holography for 3D Atomic Resolution Tomography of Soft Materials

Authors: F. R. Chen, C. Kisielowski, D. Van Dyck

Abstract:

In principle, the latest generation aberration-corrected transmission electron microscopes (TEMs) could achieve sub-Å resolution, but there is bottleneck that hinders the final step towards revealing 3D structure. Firstly, in order to achieve a resolution around 1 Å with single atom sensitivity, the electron dose rate needs to be sufficiently large (10⁴-10⁵eÅ⁻² s⁻¹). With such large dose rate, the electron beam can induce surfaces alterations or even bulk modifications, in particular, for electron beam sensitive (soft) materials such as nm size particles, organic materials, proteins or macro-molecules. We will demonstrate methodology of low dose electron holography for observing 3D structure for soft materials such as single Oleic acid molecules at atomic resolution. The main improvement of this new type of electron holography is based on two concepts. Firstly, the total electron dose is distributed over many images obtained at different defocus values from which the electron hologram is then reconstructed. Secondly, in contrast to the current tomographic methods that require projections from several directions, the 3D structural information of the nano-object is then extracted from this one hologram obtained from only one viewing direction.

Keywords: low dose electron microscopy, in-line electron holography, atomic resolution tomography, soft materials

Procedia PDF Downloads 170
9706 A Deep Learning Approach for the Predictive Quality of Directional Valves in the Hydraulic Final Test

Authors: Christian Neunzig, Simon Fahle, Jürgen Schulz, Matthias Möller, Bernd Kuhlenkötter

Abstract:

The increasing use of deep learning applications in production is becoming a competitive advantage. Predictive quality enables the assurance of product quality by using data-driven forecasts via machine learning models as a basis for decisions on test results. The use of real Bosch production data along the value chain of hydraulic valves is a promising approach to classifying the leakage of directional valves.

Keywords: artificial neural networks, classification, hydraulics, predictive quality, deep learning

Procedia PDF Downloads 214