Search results for: number of counts
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 10282

Search results for: number of counts

9742 The Combination of Curcuma Extract and IgG Colostrum on Strongyloides Infection in CD1 Mice

Authors: Laurentius J. M. Rumokoy, Jimmy Posangi, Wisje Lusia Toar, Julio Lopez Aban

Abstract:

The threat of pathogen infection agents to the neonates is a major health problem to the new born life livestock. Neonate losses became an important case in the world as well as in Indonesia. This condition can be triggered by an infection with nematode in conjunction with a failure of immunoglobulin passive transfer. The study was conducted to evaluate the role of the curcuma combined with IgG colostrum on the development of parasites in the gut of CD1 mice. Animal experiments were divided in four groups (G) based on the treatment: G1 (infection only); G2 (curcuma+infection), G3 (IgG + infection) and G4 (curcuma+IgG+infection). The parameters measured were EPG (eggs per gram) and female in the intestine. The results obtained showed that the treatment has no a significant influence on the number of eggs per gram of feces in the group infected compared to the control group without receiving IgG nor curcuma. However, the EGP response tended to decrease at day 6 in G3 and G4 with a minimum number at zero eggs. This performant showed that the immunoglobulin-G and curcuma substances could slightly decreased the number of eggs in animal infected with Strongyloides. The results obtained showed also that the treatment has no significant difference (P > 0.05) on female larva in the gut of MCD1 experimental. In other side, we found that the best performance to inhibit the female quantity in the gut was the treatment with IgG and infection of parasite in G3. In this treatment, the minimum number was five female only in the gut. The results described IgG response was better than the curcuma single use in reducing the female parasite in the gut. This positive response of IgG compared to other controls group was associated with the function of colostrum antibodies.

Keywords: parasites, livestock, curcuma, colostrums

Procedia PDF Downloads 170
9741 Artificial Neural Networks Application on Nusselt Number and Pressure Drop Prediction in Triangular Corrugated Plate Heat Exchanger

Authors: Hany Elsaid Fawaz Abdallah

Abstract:

This study presents a new artificial neural network(ANN) model to predict the Nusselt Number and pressure drop for the turbulent flow in a triangular corrugated plate heat exchanger for forced air and turbulent water flow. An experimental investigation was performed to create a new dataset for the Nusselt Number and pressure drop values in the following range of dimensionless parameters: The plate corrugation angles (from 0° to 60°), the Reynolds number (from 10000 to 40000), pitch to height ratio (from 1 to 4), and Prandtl number (from 0.7 to 200). Based on the ANN performance graph, the three-layer structure with {12-8-6} hidden neurons has been chosen. The training procedure includes back-propagation with the biases and weight adjustment, the evaluation of the loss function for the training and validation dataset and feed-forward propagation of the input parameters. The linear function was used at the output layer as the activation function, while for the hidden layers, the rectified linear unit activation function was utilized. In order to accelerate the ANN training, the loss function minimization may be achieved by the adaptive moment estimation algorithm (ADAM). The ‘‘MinMax’’ normalization approach was utilized to avoid the increase in the training time due to drastic differences in the loss function gradients with respect to the values of weights. Since the test dataset is not being used for the ANN training, a cross-validation technique is applied to the ANN network using the new data. Such procedure was repeated until loss function convergence was achieved or for 4000 epochs with a batch size of 200 points. The program code was written in Python 3.0 using open-source ANN libraries such as Scikit learn, TensorFlow and Keras libraries. The mean average percent error values of 9.4% for the Nusselt number and 8.2% for pressure drop for the ANN model have been achieved. Therefore, higher accuracy compared to the generalized correlations was achieved. The performance validation of the obtained model was based on a comparison of predicted data with the experimental results yielding excellent accuracy.

Keywords: artificial neural networks, corrugated channel, heat transfer enhancement, Nusselt number, pressure drop, generalized correlations

Procedia PDF Downloads 84
9740 SOI-Multi-FinFET: Impact of Fins Number Multiplicity on Corner Effect

Authors: A.N. Moulay Khatir, A. Guen-Bouazza, B. Bouazza

Abstract:

SOI-Multifin-FET shows excellent transistor characteristics, ideal sub-threshold swing, low drain induced barrier lowering (DIBL) without pocket implantation and negligible body bias dependency. In this work, we analyzed this combination by a three-dimensional numerical device simulator to investigate the influence of fins number on corner effect by analyzing its electrical characteristics and potential distribution in the oxide and the silicon in the section perpendicular to the flow of the current for SOI-single-fin FET, three-fin and five-fin, and we provide a comparison with a Trigate SOI Multi-FinFET structure.

Keywords: SOI, FinFET, corner effect, dual-gate, tri-gate, Multi-Fin FET

Procedia PDF Downloads 470
9739 The Role of Human Resource Capabilities and Knowledge Management on Employees’ Performance in the Nuclear Energy Sector of Nigeria

Authors: Hakeem Ade Omokayode Idowu

Abstract:

The extent of the role played by human capabilities developments as well as knowledge management on employees’ performance in the nuclear energy sector of Nigeria remains unclear. This is in view of the important role which human resource capabilities could play in the desire to generate energy using nuclear resources. This study appraised the extent of human resource capabilities available in the nuclear energy sector of Nigeria. It further examined the relationship between knowledge management and employees’ performance in the nuclear energy sector. The study adopted a descriptive research design with a population that comprised all the 1736 members of staff of the selected centres, institutes, and the headquarters of the Nigeria Atomic Energy Commission (NAEC), Nigerian Nuclear Regulatory Authority (NNRA), and Energy Commission of Nigeria (ECN) and a sample size of 332 employees was selected using purposive and convenience sampling techniques. Data collected were subjected to analysis using frequency counts and simple regression. The results showed that majority of the employees perceived that they have to a high extent of availability of knowledge (118, 35.5%), credibility (134, 40.4%), alignment (130, 39.2%), performance (126, 38%) and innovation (138, 41.6%) The result of the hypothesis tested indicated that knowledge management has a positive and significant effect on employees’ performance (Beta weight = 0.336, R2 =0.113, F-value = 41.959, p-value = 0.000< 0.05). The study concluded that human resource capabilities and knowledge management could enhance employee performance within the nuclear energy sector of Nigeria.

Keywords: human resource capabilities, knowledge management, employees productivity, national development

Procedia PDF Downloads 69
9738 Numerical Simulation of Flow Past Inline Tandem Cylinders in Uniform Shear Flow

Authors: Rajesh Bhatt, Dilip Kumar Maiti

Abstract:

The incompressible shear flow past a square cylinder placed parallel to a plane wall of side length A in presence of upstream rectangular cylinder of height 0.5A and width 0.25A in an inline tandem arrangement are numerically investigated using finite volume method. The discretized equations are solved by an implicit, time-marching, pressure correction based SIMPLE algorithm. This study provides the qualitative insight in to the dependency of basic structure (i.e. vortex shedding or suppression) of flow over the downstream square cylinder and the upstream rectangular cylinder (and hence the aerodynamic characteristics) on inter-cylinder spacing (S) and Reynolds number (Re). The spacing between the cylinders is varied systematically from S = 0.5A to S = 7.0A so the sensitivity of the flow structure between the cylinders can be inspected. A sudden jump in strouhal number is observed, which shows the transition of flow pattern in the wake of the cylinders. The results are presented at Re = 100 and 200 in term of Strouhal number, RMS and mean of lift and drag coefficients and contour plots for different spacing.

Keywords: square cylinder, vortex shedding, isolated, tandem arrangement, spacing distance

Procedia PDF Downloads 546
9737 The Hansen Solubility Parameters of Some Lignosulfonates

Authors: Bernt O. Myrvold

Abstract:

Lignosulfonates (LS) find widespread use as dispersants, binders, anti-oxidants, and fillers. In most of these applications LS is used in formulation together with a number of other components. To better understand the interactions between LS and water and possibly other components in a formulation, the Hansen solubility parameters have been determined for some LS. The Hansen solubility parameter splits the total solubility parameter into three components, the dispersive, polar and hydrogen bonding part. The Hansen solubility parameter was determined by comparing the solubility in a number of solvents and solvent mixtures. We have found clear differences in the solubility parameters, with softwood LS being closer to water than hardwood LS.

Keywords: Hansen solubility parameter, lignosulfonate (LS), solubility, solvent

Procedia PDF Downloads 583
9736 Web-Based Instructional Program to Improve Professional Development: Recommendations and Standards for Radioactive Facilities in Brazil

Authors: Denise Levy, Gian M. A. A. Sordi

Abstract:

This web based project focuses on continuing corporate education and improving workers' skills in Brazilian radioactive facilities throughout the country. The potential of Information and Communication Technologies (ICTs) shall contribute to improve the global communication in this very large country, where it is a strong challenge to ensure high quality professional information to as many people as possible. The main objective of this system is to provide Brazilian radioactive facilities a complete web-based repository - in Portuguese - for research, consultation and information, offering conditions for learning and improving professional and personal skills. UNIPRORAD is a web based system to offer unified programs and inter-related information about radiological protection programs. The content includes the best practices for radioactive facilities in order to meet both national standards and international recommendations published by different organizations over the past decades: International Commission on Radiological Protection (ICRP), International Atomic Energy Agency (IAEA) and National Nuclear Energy Commission (CNEN). The website counts on concepts, definitions and theory about optimization and ionizing radiation monitoring procedures. Moreover, the content presents further discussions related to some national and international recommendations, such as potential exposure, which is currently one of the most important research fields in radiological protection. Only two publications of ICRP develop expressively the issue and there is still a lack of knowledge of fail probabilities, for there are still uncertainties to find effective paths to quantify probabilistically the occurrence of potential exposures and the probabilities to reach a certain level of dose. To respond to this challenge, this project discusses and introduces potential exposures in a more quantitative way than national and international recommendations. Articulating ICRP and AIEA valid recommendations and official reports, in addition to scientific papers published in major international congresses, the website discusses and suggests a number of effective actions towards safety which can be incorporated into labor practice. The WEB platform was created according to corporate public needs, taking into account the development of a robust but flexible system, which can be easily adapted to future demands. ICTs provide a vast array of new communication capabilities and allow to spread information to as many people as possible at low costs and high quality communication. This initiative shall provide opportunities for employees to increase professional skills, stimulating development in this large country where it is an enormous challenge to ensure effective and updated information to geographically distant facilities, minimizing costs and optimizing results.

Keywords: distance learning, information and communication technology, nuclear science, radioactive facilities

Procedia PDF Downloads 197
9735 Optimizing the Probabilistic Neural Network Training Algorithm for Multi-Class Identification

Authors: Abdelhadi Lotfi, Abdelkader Benyettou

Abstract:

In this work, a training algorithm for probabilistic neural networks (PNN) is presented. The algorithm addresses one of the major drawbacks of PNN, which is the size of the hidden layer in the network. By using a cross-validation training algorithm, the number of hidden neurons is shrunk to a smaller number consisting of the most representative samples of the training set. This is done without affecting the overall architecture of the network. Performance of the network is compared against performance of standard PNN for different databases from the UCI database repository. Results show an important gain in network size and performance.

Keywords: classification, probabilistic neural networks, network optimization, pattern recognition

Procedia PDF Downloads 258
9734 The Influence of Remuneration Committees, Directors' Shareholding and Institutional Ownership on the Remuneration of Directors in the Large Listed Companies in South Africa

Authors: Henriette Scholtz

Abstract:

Excessive executive directors’ remuneration remains a major concern for many stakeholders and are some of the factors to blame for the recent global financial crisis. The objective of this study was to examine whether certain firm characteristics are an effective way of protecting shareholders’ interests with respect to executive directors’ remuneration. To achieve this, an ordinary least squares model was used to test the relationship between the remuneration of executive directors and a number of firm and corporate governance characteristics to determine whether these characteristics have an influence on executive directors’ remuneration of large listed companies in South Africa. It was found that corporate governance reforms relating to institutional ownership, shareholder voting on the remuneration policy and the number of remuneration committee meetings acts as an effective governance tool to protect shareholder’s interests with regard to executive remuneration. There is no evidence that the number of non-executive directors on the remuneration committee has an influence on the executive directors’ remuneration.

Keywords: executive directors’ remuneration, agency theory, corporate governance, remuneration committee, directors’ shareholding, institutional ownership

Procedia PDF Downloads 203
9733 Bacteriological Characterization of Drinking Water Distribution Network Biofilms by Gene Sequencing Using Different Pipe Materials

Authors: M. Zafar, S. Rasheed, Imran Hashmi

Abstract:

Very little is concerned about the bacterial contamination in drinking water biofilm which provide a potential source for bacteria to grow and increase rapidly. So as to understand the microbial density in DWDs, a three-month study was carried out. The aim of this study was to examine biofilm in three different pipe materials including PVC, PPR and GI. A set of all these pipe materials was installed in DWDs at nine different locations and assessed on monthly basis. Drinking water quality was evaluated by different parameters and characterization of biofilm. Among various parameters are Temperature, pH, turbidity, TDS, electrical conductivity, BOD, COD, total phosphates, total nitrates, total organic carbon (TOC) free chlorine and total chlorine, coliforms and spread plate counts (SPC) according to standard methods. Predominant species were Bacillus thuringiensis, Pseudomonas fluorescens , Staphylococcus haemolyticus, Bacillus safensis and significant increase in bacterial population was observed in PVC pipes while least in cement pipes. The quantity of DWDs bacteria was directly depended on biofilm bacteria and its increase was correlated with growth and detachment of bacteria from biofilms. Pipe material also affected the microbial community in drinking water distribution network biofilm while Similarity in bacterial species was observed between systems due to same disinfectant dose, time period and plumbing pipes.

Keywords: biofilm, DWDs, pipe material, bacterial population

Procedia PDF Downloads 342
9732 The Usefulness of Financial Certification in Taiwan

Authors: Chih-Mei Wang, Jon-Chao Hong, Jian-Hong Ye, Jing-Yun Fan, Chiao-Fei Lin

Abstract:

The value of a certificate is to implement the criteria for evaluating work ability. Some professional certificates may make people feel good, but they are not useful in the workplace. To address this issue, this study is based on the expectancy-value model to take financial certificates as an example to explore how participants perceived the value of obtaining certification related to their usage perception of career promotion and salary increase. A total of 339 valid samples were subjected to confirmatory factor analysis and structural equation modeling; the results showed that the number of professional certificates was not significantly correlated with career promotion, but the number of professional certificates is negatively related to salary and benefits (S&B), while career promotion and S&B were positively related to job performance. The results show that the number of professional certificates does not play a significant role in the expectancy-value model. Therefore, professional certifications related to a basic level of finance was not expected to obtain in Taiwan's financial industry, and it is important to study the usefulness of some other certificates in other competitive industry.

Keywords: career promotion, certificate, compensation and benefits, goal-directed behaviors, Job performance

Procedia PDF Downloads 189
9731 Study on Measuring Method and Experiment of Arc Fault Detection Device

Authors: Yang Jian-Hong, Zhang Ren-Cheng, Huang Li

Abstract:

Arc fault is one of the main inducements of electric fires. Arc Fault Detection Device (AFDD) can detect arc fault effectively. Arc fault detections and unhooking standards are the keys to AFDD practical application. First, an arc fault continuous production system was developed, which could count the arc half wave number. Then, Combining with the UL1699 standard, ignition probability curve of cotton and unhooking time of various currents intensity were obtained by experiments. The combustion degree of arc fault could be expressed effectively by arc area. Experiments proved that electric fires would be misjudged or missed only using arc half wave number as AFDD unhooking basis. At last, Practical tests were carried out on the self-developed AFDD system. The result showed that actual AFDD unhooking time was the sum of arc half wave cycling number, Arc wave identification time and unhooking mechanical operation time And the first two shared shorter time. Unhooking time standard depended on the shortest mechanical operation time.

Keywords: arc fault detection device, arc area, arc half wave, unhooking time, arc fault

Procedia PDF Downloads 500
9730 Association of Copy Number Variation of the CHKB, KLF6, GPC1, and CHRM3 Genes with Growth Traits of Datong Yak (Bos grunniens)

Authors: Habtamu Abera Goshu, Ping Yan

Abstract:

Copy number variation (CNV) is a significant marker of the genetic and phenotypic diversity among individuals that accounts for complex quantitative traits of phenotype and diseases via modulating gene dosage, position effects, alteration of downstream pathways, modification of chromosome structure, and position within the nucleus and disrupting coding regions in the genome. Associating copy number variations (CNVs) with growth and gene expression are a powerful approach for identifying genomic characteristics that contribute to phenotypic and genotypic variation. A previous study using next-generation sequencing illustrated that the choline kinase beta (CHKB), Krüpple-like factor 6 (KLF6), glypican 1(GPC1), and cholinergic receptor muscarinic 3 (CHRM3) genes reside within copy number variable regions (CNVRs) of yak populations that overlap with quantitative trait loci (QTLs) of meat quality and growth. As a result, this research aimed to determine the association of CNVs of the KLF6, CHKB, GPC1, and CHRM3 genes with growth traits in the Datong yak breed. The association between the CNV types of the KLF6, CHKB, GPC1, and CHRM3 genes and the growth traits in the Datong yak breed was determined by one-way analysis of variance (ANOVA) using SPSS software. The CNV types were classified as a loss (a copy number of 0 or 1), gain (a copy number >2), and normal (a copy number of 2) relative to the reference gene, BTF3 in the 387 individuals of Datong yak. These results indicated that the normal CNV types of the CHKB and GPC1 genes were significantly (P<0.05) associated with high body length, height and weight, and chest girth in six-month-old and five-year-old Datong yaks. On the other hand, the loss CNV types of the KLF6 gene is significantly (P<0.05) associated with body weight and length and chest girth at six-month-old and five-year-old Datong yaks. In the contrary, the gain CNV type of the CHRM3 gene is highly (P<0.05) associated with body weight, length, height, and chest girth in six-month-old and five-year-old. This work provides the first observation of the biological role of CNVs of the CHKB, KLF6, GPC1, and CHRM3 genes in the Datong yak breed and might, therefore, provide a novel opportunity to utilize data on CNVs in designing molecular markers for the selection of animal breeding programs for larger populations of various yak breeds. Therefore, we hypothesized that this study provided inclusive information on the application of CNVs of the CHKB, KLF6, GPC1, and CHRM3 genes in growth traits in Datong yaks and its possible function in bovine species.

Keywords: Copy number variation, growth traits, yak, genes

Procedia PDF Downloads 168
9729 Frequent-Flyer Program: The Connection between Commercial Partners and Spin-off

Authors: Changmin Jiang

Abstract:

In this paper, we build a theoretical model to investigate the relationship between two recent trends in airline frequent-flyer programs (FFPs): the adoption of the “coalition” business model with other commercial partners, and the separation from airlines’ operations. We show that commercial partners benefit from teaming up with FFP, while increasing the number of commercial partners will increase the total profit; it reduces the average profit of the parties involved. Furthermore, we show that the number of commercial partners of an FFP is negatively related with the benefit to keep the FFP in-house.

Keywords: frequent flyer program, coalition, commercial partners, spin-off

Procedia PDF Downloads 295
9728 The Impact of Multiple Stressors on the Functioning and Resilience of Model Freshwater Ecosystems

Authors: Sajida Saqira, Anthony Chariton, Grant C. Hose

Abstract:

The Anthropocene has seen dramatic environmental changes which are affecting every ecosystem on earth. Freshwater ecosystems are particularly vulnerable as they are at risk from the many activities that go on and contaminants that are released in catchments. They are thus subject to many stressors simultaneously. Freshwater ecosystems respond to stress at all levels of biological organization, from subcellular to community structure and ecosystem functioning. The aim of this study was to examine the resistance and resilience of freshwater ecosystems to multiple stressors. Here we explored the individual and combined effects of copper as a chemical stressor and common carp (Cyprinus carpio) as a biological stressor on the health, functioning, and recovery of outdoor experimental pond ecosystems in a long-term, controlled, factorial experiment. Primary productivity, decomposition, and water and sediment quality were analysed at regular intervals for one year to understand the health and functioning of the ecosystems. Changes to benthic biota were quantified using DNA-based and traditional microscopy-based counts of invertebrates. Carp were added to the ponds to copper contaminated sediments (with controls) to explore the combined effects of copper and carp and removed after six months to explore the resilience and recovery of the system. The outcomes of this study will advance our understanding of the impacts of multiple stressors on freshwater ecosystems, and the resilience of these systems to copper and C. carpio, which are both globally significant stressors in freshwater systems.

Keywords: carp, copper, ecosystem health, freshwater ecosystem, multiple stressors

Procedia PDF Downloads 120
9727 Towards Kurdish Internet Linguistics: A Case Study on the Impact of Social Media on Kurdish Language

Authors: Karwan K. Abdalrahman

Abstract:

Due to the impacts of the internet and social media, new words and expressions enter the Kurdish language, and a number of familiarized words get new meanings. The case is especially true when the technique of transliteration is taken into consideration. Through transliteration, a number of selected words widely used on social media are entering the Kurdish media discourse. In addition, a selected number of Kurdish words get new cultural and psychological meanings. The significance of this study is to delve into the process of word formation in the Kurdish language and explore how new words and expressions are formed by social media users and got public recognition. First, the study investigates the English words that enter the Kurdish language through different social media platforms. All of these words are transliterated and are used in spoken and written discourses. Second, there are a specific number of Kurdish words that got new meanings in social media. As for these words, there are psychological and cultural factors that make people use these expressions for specific political reasons. It can be argued that they have an indirect political message along with their new linguistic usages. This is a qualitative study analyzing video content that was published in the last two years on social media platforms, including Facebook and YouTube. The collected data was analyzed based on the themes discussed above. The findings of the research can be summarized as follows: the widely used transliterated words have entered both the spoken and written discourses. Authors in online and offline newspapers, TV presenters, literary writers, columnists are using these new expressions in their writings. As for the Kurdish words with new meanings, they are also widely used for psychological, cultural, and political reasons.

Keywords: Kurdish language, social media, new meanings, transliteration, vocabulary

Procedia PDF Downloads 178
9726 Effect of Lactic Acid Bacteria Inoculant on Fermentation Quality of Sweet Sorghum Silage

Authors: Azizza Mala, Babo Fadlalla, Elnour Mohamed, Siran Wang, Junfeng Li, Tao Shao

Abstract:

Sweet sorghum is considered one of the best plants for silage production and is now a more important feed crop in many countries worldwide. It is simple to ensile because of its high water-soluble carbohydrates (WSC) concentration and low buffer capacity. This study investigated the effect of adding Pediococcus acidilactici AZZ5 and Lactobacillus plantarum AZZ4 isolated from elephant grass on the fermentation quality of sweet sorghum silage. One commercial bacteria Lactobacillus Plantarum, Ecosyl MTD/1(C.B.)), and two strains were used as additives Pediococcus acidilactici (AZZ5), Lactobacillus plantarum subsp. Plantarum (AZZ4) at 6 log colony forming units (cfu)/g of fresh sweet sorghum grass in laboratory silos (1000g). After 15, 30, and 60 days, the silos for each treatment were opened. All of the isolated strains enhanced the silage quality of sweet sorghum silage compared to the control, as evidenced by significantly (P < 0.05) lower ammonia nitrogen (NH3-N) content and undesirable microbial counts, as well as greater lactic acid (L.A.) contents and lactic acid/acetic acid (LA/AA) ratios. In addition, AZZ4 performed better than all other inoculants during ensiling, as evidenced by a significant (P < 0.05) reduction in pH and ammonia-N contents and a significant increase in lactic acid contents.

Keywords: fermentation, lactobacillus plantarum, lactic acid bacteria, pediococcus acidilactic, sweet sorghum

Procedia PDF Downloads 80
9725 The Determinants of Financial Stability: Evidence from Jordan

Authors: Wasfi Al Salamat, Shaker Al-Kharouf

Abstract:

This study aims to examine the determinants of financial stability for 13 commercial banks listed on the Amman stock exchange (ASE) over the period (2007-2016) after controlling for the independent variables: return on equity (ROE), return on assets (ROA), earnings per share (EPS), growth in gross domestic product (GDP), inflation rate and debt ratio to measure the financial stability by three main variables: capital adequacy, non-performing loans and the number of returned checks. The balanced panel data statistical approach has been used for data analysis. Results are estimated by using multiple regression models. The empirical results suggested that there is statistically significant negative effect of inflation rate and debt ratio on the capital adequacy while there is statistically significant positive effect of growth in gross domestic product on capital adequacy. In contrast, there is statistically significant negative effect of return on equity and growth in gross domestic product on the non-performing loans while there is statistically significant positive effect of inflation rate on non-performing loans. Finally, there is statistically significant negative effect of growth in gross domestic product on the number of returned checks while there is statistically significant positive effect of inflation rate on the number of returned checks.

Keywords: capital adequacy, financial stability, non-performing loans, number of returned checks, ASE

Procedia PDF Downloads 217
9724 The Communication of Audit Report: Key Audit Matters in United Kingdom

Authors: L. Sierra, N. Gambetta, M. A. Garcia-Benau, M. Orta

Abstract:

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 226
9723 Formulation of Optimal Shifting Sequence for Multi-Speed Automatic Transmission

Authors: Sireesha Tamada, Debraj Bhattacharjee, Pranab K. Dan, Prabha Bhola

Abstract:

The most important component in an automotive transmission system is the gearbox which controls the speed of the vehicle. In an automatic transmission, the right positioning of actuators ensures efficient transmission mechanism embodiment, wherein the challenge lies in formulating the number of actuators associated with modelling a gearbox. Data with respect to actuation and gear shifting sequence has been retrieved from the available literature, including patent documents, and has been used in this proposed heuristics based methodology for modelling actuation sequence in a gear box. This paper presents a methodological approach in designing a gearbox for the purpose of obtaining an optimal shifting sequence. The computational model considers factors namely, the number of stages and gear teeth as input parameters since these two are the determinants of the gear ratios in an epicyclic gear train. The proposed transmission schematic or stick diagram aids in developing the gearbox layout design. The number of iterations and development time required to design a gearbox layout is reduced by using this approach.

Keywords: automatic transmission, gear-shifting, multi-stage planetary gearbox, rank ordered clustering

Procedia PDF Downloads 321
9722 Investigation on Fischer-Tropsch Synthesis over Cobalt-Gadolinium Catalyst

Authors: Jian Huang, Weixin Qian, Haitao Zhang, Weiyong Ying

Abstract:

Cobalt-gadolinium catalyst for Fischer-Tropsch synthesis was prepared by impregnation method with commercial silica gel, and its texture properties were characterized by BET, XRD, and TPR. The catalytic performance of the catalyst was tested in a fixed bed reactor. The results showed that the addition of gadolinium to the cobalt catalyst might decrease the size of cobalt particles, and increased the dispersion of catalytic active cobalt phases. The carbon number distributions for the catalysts was calculated by ASF equation.

Keywords: Fischer-Tropsch synthesis, cobalt-based catalysts, gadolinium, carbon number distributions

Procedia PDF Downloads 374
9721 Pakistan’s Taxation System: A Critical Appraisal

Authors: Khalid Javed, Rashid Mahmood

Abstract:

The constitution empowers the Federal Government to collect taxes on income other than agricultural income, taxes on capital value, customs, excise duties and sales taxes. The Central Board of Revenue (CBR) and its subordinate departments administer the tax system. Each of the three principal taxes has a different history and different set of issues. For a large number of income tax payers the core of the business process is pre-audit and assessment by a tax official. This process gives considerable discretion to tax officials, with potential for abuse. Moreover, this process is also not tenable as the number of taxpayers increase. The report is focused on a total overhaul of the process and organization of income tax. Sales tax is recent and its process and organization is adjusted to the needs of an expanding tax base. These are based on self-assessment and selective audit. Similarly, in customs the accent is on accelerating and broadening the changes begun in recent years. Before long, central excise will be subsumed in sales tax. During the nineties, despite many changes in the tax regime and introduction of withholding and presumptive taxes, Federal Government tax to GDP ratio has varied narrowly around eleven percent. The tax base has grown but still remains narrow and skewed. The number of income tax filers is around one million.

Keywords: central board of revenue, GDP, sale tax, income tax

Procedia PDF Downloads 437
9720 A Method Development for Improving the Efficiency of Solid Waste Collection System Using Network Analyst

Authors: Dhvanidevi N. Jadeja, Daya S. Kaul, Anurag A. Kandya

Abstract:

Municipal Solid Waste (MSW) collection in a city is performed in less effective manner which results in the poor management of the environment and natural resources. Municipal corporation does not possess efficient waste management and recycling programs because of the complex task involving many factors. Solid waste collection system depends upon various factors such as manpower, number and size of vehicles, transfer station size, dustbin size and weight, on-road traffic, and many others. These factors affect the collection cost, energy and overall municipal tax for the city. Generally, different types of waste are scattered throughout the city in a heterogeneous way that poses changes for efficient collection of solid waste. Efficient waste collection and transportation strategy must be effectively undertaken which will include optimization of routes, volume of waste, and manpower. Being these optimized, the overall cost can be reduced as the fuel and energy requirements would be less and also the municipal waste taxes levied will be less. To carry out the optimization study of collection system various data needs to be collected from the Ahmedabad municipal corporation such as amount of waste generated per day, number of workers, collection schedule, road maps, number of transfer station, location of transfer station, number of equipment (tractors, machineries), number of zones, route of collection etc. The ArcGis Network Analyst is introduced for the best routing identification applied in municipal waste collection. The simulation consists of scenarios of visiting loading spots in the municipality of Ahmedabad, considering dynamic factors like network traffic changes, closed roads due to natural or technical causes. Different routes were selected in a particular area of Ahmedabad city, and present routes were optimized to reduce the length of the routes, by using ArcGis Network Analyst. The result indicates up to 35% length minimization in the routes.

Keywords: collection routes, efficiency, municipal solid waste, optimization

Procedia PDF Downloads 129
9719 Thermal Analysis for Darcy Forchheimer Effect with Hybrid Ferro Fluid Flow

Authors: Behzad Ali Khan, M. Zubair Akbar Qureshi

Abstract:

The article analyzes the Darcy Forchheimer 2D Hybrid ferrofluid. The flow of a Hybrid ferrofluid is made due to an unsteady porous channel. The classical liquid water is treated as a based liquid. The flow in the permeable region is characterized by the Darcy-Forchheimer relation. Heat transfer phenomena are studied during the flow. The transformation of a partial differential set of equations into a strong ordinary differential frame is formed through appropriate variables. The numerical Shooting Method is executed for solving the simplified set of equations. In addition, a numerical analysis (ND-Solve) is utilized for the convergence of the applied technique. The influence of some flow model quantities like Pr (Prandtle number), r (porous medium parameter), F (Darcy-porous medium parameter), Re (Reynolds number), Pe (Peclet number) on velocity and temperature field are scrutinized and studied through sketches. Certain physical factors like f ''(η) (skin friction coefficient) and θ^'(η) (rate of heat transfer) are first derived and then presented through tables.

Keywords: darcy forcheimer, hybrid ferro fluid, porous medium, porous channel

Procedia PDF Downloads 170
9718 Bifidobacterium lactis Fermented Milk Was Not Effective to Eradication of Helicobacter Pylori Infection: A Prospective, Randomized, Double-Blind, Controlled Study

Authors: R. C. Barbuti, M. N. Oliveira, N. P. Perina, C. Haro, P. Bosch, C. S. Bogsan, J. N. Eisig, T. Navarro-Rodriguez

Abstract:

Background: The management of Helicobacter pylori (H. pylori) eradication is still a matter of discussion, full effectiveness is rarely achieved and it has many adverse effects. Probiotics are believed to have a role in eradicating and possibly preventing H. pylori infection as an adjunctive treatment. The present clinical study was undertaken to see the efficacy of a specially designed fermented milk product containing Bifidobacterium lactis B420 on the eradication of H. pylori infection in a prospective, randomized, double-blind, controlled study in humans. Method: Four test products were specially designed fermented milks, counts of viable cells in all products were 1010 Log CFU. 100 mL-1 for Bifidobacterium lactis-Bifidobacterium species 420, and 1011 Log CFU. 100 mL-1 for Streptococcus thermophiles were administered to subjects infected with H. pylori with a previous diagnosis of functional dyspepsia according to the Rome III criteria in a prospective, randomized, double-blind, placebo-controlled study in humans. Results: After FM supplementation, not all subjects showed a reduction in H. pylori colonization. Conclusion: Bifidobacterium lactis B420, administered twice a day for 90 days did not show an increase in H. pylori eradication effectiveness in Brazilian patients with functional dyspepsia.

Keywords: antibacterial therapy, Bifidobacteria fermented milk, Helicobacter pylori, probiotics

Procedia PDF Downloads 283
9717 The Relationship between First-Day Body Temperature and Mortality in Traumatic Patients

Authors: Neda Valizadeh, Mani Mofidi, Sama Haghighi, Ali Hashemaghaee, Soudabeh Shafiee Ardestani

Abstract:

Background: There are many systems and parameters to evaluate trauma patients in the emergency department. Most of these evaluations are to distinguish patients with worse conditions so that the care systems have a better prediction of condition for a better care-giving. The purpose of this study is to determine the relationship between axillary body temperature and mortality in patients hospitalized in the intensive care unit (ICU) with multiple traumas and with other clinical and para-clinical factors. Methods: All patients between 16 and 75 years old with multiple traumas who were admitted into Emergency Department then hospitalized in the ICU were included in our study. An axillary temperature in the first and the second day of admission, Glasgow cola scale (GCS), systolic blood pressure, Serum glucose levels, and white blood cell counts of all patients at the admission day were recorded and their relationship with mortality were analyzed by SPSS software with suitable statistical tests. Results: Axillary body temperatures in the first and second day were statistically lower in expired traumatic patients (p=0.001 and p<0,001 respectively). Patients with lower GCS had a significantly lower first-day temperature and a significantly higher mortality. (p=0.006 and p=0.006 respectively). Furthermore, the first-day axillary temperature was significantly lower in patients with a lower first-day systolic blood pressure (p=0.014). Conclusion: Our results showed that lower axillary body temperature in the first day is associated with higher mortality, lower GCS, and lower systolic blood pressure. Thus, this could be used as a predictor of mortality in evaluation of traumatic patients in emergency settings.

Keywords: fever, trauma, mortality, emergency

Procedia PDF Downloads 373
9716 Physical Activity Participation Levels as Correlates of Cardiorespiratory Fitness of Senior High School Teachers in the Dormaa East District

Authors: Isaac Yeboah, Emmanuel Osei Sarpong

Abstract:

Physical activity (PA) is considered the best preventative tool for maintaining physical health and extending lifespan because it offers a range of benefits. However, for people to benefit from physical activity, it must be done at a level that can enhance fitness, health, and overall well-being. Therefore, this study aimed to determine the link between physical activity participation levels and cardiorespiratory fitness (CRF). The study employed the descriptive correlational design. The census sampling technique included all 190-teaching staff from the two senior high schools in the Dormaa East District. An adapted International Physical Activity Questionnaire (IPAQ) and standardized physical fitness tests were used for data collection. Descriptive statistics of frequency counts and percentages were used to answer the research questions while inferential statistics of Pearson Product Moment Correlation and the independent sample t-test were used to test hypotheses one and two respectively. A moderately negative (r = -.156) relationship existed between physical activity participation levels and CRF. Female teachers demonstrated a statistically significant value (p = .045) than males. The study concluded that the reported physical activity levels of the teachers did not reflect their CRF. The implication is that either the participants overestimated their physical activity participation levels, or the intensity of the activities was not high enough to affect physiological changes. For the teachers' CRF to improve, it was suggested, among other things, that regular physical activity sessions of the appropriate mixes of FITT be organized.

Keywords: physical activity, participation levels, cardiorespiratory fitness, sedentary lifestyle, teachers

Procedia PDF Downloads 64
9715 Heat and Mass Transfer of Triple Diffusive Convection in a Rotating Couple Stress Liquid Using Ginzburg-Landau Model

Authors: Sameena Tarannum, S. Pranesh

Abstract:

A nonlinear study of triple diffusive convection in a rotating couple stress liquid has been analysed. It is performed to study the effect of heat and mass transfer by deriving Ginzburg-Landau equation. Heat and mass transfer are quantified in terms of Nusselt number and Sherwood numbers, which are obtained as a function of thermal and solute Rayleigh numbers. The obtained Ginzburg-Landau equation is Bernoulli equation, and it has been elucidated numerically by using Mathematica. The effects of couple stress parameter, solute Rayleigh numbers, and Taylor number on the onset of convection and heat and mass transfer have been examined. It is found that the effects of couple stress parameter and Taylor number are to stabilize the system and to increase the heat and mass transfer.

Keywords: couple stress liquid, Ginzburg-Landau model, rotation, triple diffusive convection

Procedia PDF Downloads 333
9714 Multi-Objective Optimization of Combined System Reliability and Redundancy Allocation Problem

Authors: Vijaya K. Srivastava, Davide Spinello

Abstract:

This paper presents established 3n enumeration procedure for mixed integer optimization problems for solving multi-objective reliability and redundancy allocation problem subject to design constraints. The formulated problem is to find the optimum level of unit reliability and the number of units for each subsystem. A number of illustrative examples are provided and compared to indicate the application of the superiority of the proposed method.

Keywords: integer programming, mixed integer programming, multi-objective optimization, Reliability Redundancy Allocation

Procedia PDF Downloads 168
9713 Distribution Pattern of Faecal Egg output and Herbage Larval Populations of Gastrointestinal Nematodes in Naturally Infected Scottish Blackface Lambs in East Scotland

Authors: M. Benothman, M. Stear, S. Mitchel, O. Abuargob, R. Vijayan, Sateesh Kumar

Abstract:

Parasitic gastroenteritis caused by gastrointestinal nematodes (GIN) is a serious pathological complication in lambs. The dispersion pattern of GIN influences their transmission dynamics. There is no proper study on this aspect in Scottish Blackface lambs in Scotland. This study undertaken on 758 naturally infected, weaned, straight bred Scottish Blackface lambs in high land pasture in East Scotland extending over three months (August, September and October) in a year, and for three successive years demonstrated that the distribution of faecal egg counts (FEC) followed negative binomial distribution, with the exception of a few samples. The inverse index of dispersion (k) ranged between 0.19 ± 0.51 and 1.09 ± 0.08. Expression of low k values resulting from aggregation in a few individuals, suggested that a small proportion of animals with heavy parasitic influx significantly influenced the level of pasture contamination and parasite transmission. There was no discernible trend in the mean faecal egg count (FEC) and mean herbage larval population (HLP) in different months and in different years. Teladorsagia was the highest pasture contaminant (85.14±14.30 L3/kdh) followed by Nematodirus (53.00±13.96), Ostertagia (28.21±10.18) and Cooperia (11.43±5.55). The results of this study would be useful in instituting gastrointestinal nematode control strategies for sheep in cool temperate agro-ecological zones.

Keywords: blackface lamb, faecal egg count, Gastrointestinal nematodes, herbage larval population, Scotland

Procedia PDF Downloads 425