Search results for: intended infidelity

Authors: Nayab Kanwal, Noor Us Saher

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The management and utilization of food resources is becoming a big issue due to rapid urbanization, wastage and non-sustainable use of food, especially in developing countries. Therefore, the use of seafood as alternative sources is strongly promoted worldwide. Marine pollution strongly affects marine organisms, which ultimately decreases their export quality. The monitoring of contamination in marine organisms is a good indicator of the environmental quality as well as seafood quality. Monitoring the accumulation of chemical elements within various tissues of organisms has become a useful tool to survey current or chronic levels of heavy metal exposure within an environment. In this perspective, this study was carried out to compare the previous and current levels (Year 2012 and 2014) of heavy metals (Cd, Pb, Cr, Cu and Zn) in crabs marketed in Karachi and to estimate the toxicological risk associated with their intake. The accumulation of metals in marine organisms, both essential (Cu and Zn) and toxic (Pb, Cd and Cr), natural and anthropogenic, is an actual food safety issue. Significant (p>0.05) variations in metal concentrations were found in all crab species between the two years, with most of the metals showing high accumulation in 2012. For toxicological risk assessment, EWI (Estimated weekly intake), Target Hazard quotient (THQ) and cancer risk (CR) were also assessed and high EWI, Non- cancer risk (THQ < 1) showed that there is no serious threat associated with the consumption of shellfish species on Karachi coast. The Cancer risk showed the highest risk from Cd and Pb pollution if consumed in excess. We summarize key environmental health research on health effects associated with exposure to contaminated seafood. It could be concluded that considering the Pakistan coast, these edible species may be sensitive and vulnerable to the adverse effects of environmental contaminants; more attention should be paid to the Pb and Cd metal bioaccumulation and to toxicological risks to seafood and consumers.

Keywords: cancer risk, edible crabs, heavy metals pollution, risk assessment

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Authors: Francis Mark A. Fernandez, Chelca Ubay, Armithan Suguitan

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Regions or provinces in a definite state certainly contribute to the economy of their mainland. These regions or provinces are the ones supplying the mainland with different resources and assets. Thus, with a certain region separating from the mainland would indeed impinge the heart of an entire state to develop and expand. With these, the researchers decided to study on the effects of the separation of one’s region to its mainland and the consequences that will take place if the mainland would rule out the region to separate from them. The researchers wrote this paper to present the causes of the separation of Catalonia from Spain and the prediction regarding the pursuance of this region to revolt from its mainland, Spain. In conducting this research, the researchers utilized two analyses, namely: qualitative and quantitative. In qualitative, numerous of information regarding the existing experiences of the citizens of Catalonia were gathered by the authors to give certainty to the prediction of the researchers. Besides this undertaking, the researchers will also gather needed information and figures through books, journals and the published news and reports. In addition, to further support this prediction under qualitative analysis, the researchers intended to operate the Phenomenological research in which the examiners will exemplify the lived experiences of each citizen in Catalonia. Moreover, the researchers will utilize one of the types of Phenomenological research which is hermeneutical phenomenology by Van Manen. In quantitative analysis, the researchers utilized the regression analysis in which it will ascertain the causality in an underlying theory in understanding the relationship of the variables. The researchers assigned and identified different variables, wherein the dependent variable or the y which represents the prediction of the researchers, the independent variable however or the x represents the arising problems that grounds the partition of the region, the summation of the independent variable or the ∑x represents the sum of the problem and finally the summation of the dependent variable or the ∑y is the result of the prediction. With these variables, using the regression analysis, the researchers will be able to show the connections and how a single variable could affect the other variables. From these approaches, the prediction of the researchers will be specified. This research could help different states dealing with this kind of problem. It will further help certain states undergoing this problem by analyzing the causes of these insurgencies and the effects on it if it will obstruct its region to consign their full-pledge autonomy.

Keywords: autonomy, liberty, prediction, separation

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Authors: Lailial Muhtifah, Sirtul Marhamah

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This article forwards the conceptual framework of continuous academic lecturer model in Islamic higher education (IHE). It is intended to make a contribution to the broader issue of how the concept of excellence can promote adherence to standards in higher education and drive quality enhancement. This model reveals a process and steps to increase performance and achievement of excellence regular lecturer gradually. Studies in this model are very significant to realize excellence academic culture in IHE. Several steps were identified from previous studies through literature study and empirical findings. A qualitative study was conducted at institute. Administrators and lecturers were interviewed, and lecturers learning communities observed to explore institute culture policies, and procedures. The original in this study presents and called Continuous Academic Lecturer Model (CALM) with its components, namely Standard, Quality, and Excellent as the basis for this framework (SQE). Innovation Excellence Framework requires Leaders to Support (LS) lecturers to achieve a excellence culture. So, the model named CALM-SQE+LS. Several components of performance and achievement of CALM-SQE+LS Model should be disseminated and cultivated to all lecturers in university excellence in terms of innovation. The purpose of this article is to define the concept of “CALM-SQE+LS”. Originally, there were three components in the Continuous Academic Lecturer Model i.e. standard, quality, and excellence plus leader support. This study is important to the community as specific cases that may inform educational leaders on mechanisms that may be leveraged to ensure successful implementation of policies and procedures outline of CALM with its components (SQE+LS) in institutional culture and professional leader literature. The findings of this study learn how continuous academic lecturer is part of a group's culture, how it benefits in university. This article blends the available criteria into several sub-component to give new insights towards empowering lecturer the innovation excellence at the IHE. The proposed conceptual framework is also presented.

Keywords: continuous academic lecturer model, excellence, quality, standard

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Authors: Alaa Hamed Salama, Rehab Nabil Shamma

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Introduction: Polymeric micelles that can deliver drug to intended sites of the eye have attracted much scientific attention recently. The aim of this study was to review the aqueous-based formulation of drug-loaded polymeric micelles that hold significant promise for ophthalmic drug delivery. This study investigated the synergistic performance of mixed polymeric micelles made of linear and branched poly (ethylene oxide)-poly (propylene oxide) for the more effective encapsulation of Lornoxicam (LX) as a hydrophobic model drug. Methods: The co-micellization process of 10% binary systems combining different weight ratios of the highly hydrophilic poloxamers; Synperonic® PE/P84, and Synperonic® PE/F127 and the hydrophobic poloxamine counterpart (Tetronic® T701) was investigated by means of photon correlation spectroscopy and cloud point. The drug-loaded micelles were tested for their solubilizing capacity towards LX. Results: Results showed a sharp solubility increase from 0.46 mg/ml up to more than 4.34 mg/ml, representing about 136-fold increase. Optimized formulation was selected to achieve maximum drug solubilizing power and clarity with lowest possible particle size. The optimized formulation was characterized by 1HNMR analysis which revealed complete encapsulation of the drug within the micelles. Further investigations by histopathological and confocal laser studies revealed the non-irritant nature and good corneal penetrating power of the proposed nano-formulation. Conclusion: LX-loaded polymeric nanomicellar formulation was fabricated allowing easy application of the drug in the form of clear eye drops that do not cause blurred vision or discomfort, thus achieving high patient compliance.

Keywords: confocal laser scanning microscopy, Histopathological studies, Lornoxicam, micellar solubilization

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Authors: Ahmed Stifi, Sascha Gentes

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The contract in its simplest definition is an agreement involving parties with a number of documents which may be as little as a marriage contract involving two parties or as big as a contract of construction and operation of a nuclear power plant involving companies and stakeholders with hundreds or even thousands of documents. All parties in the construction industry, not only the contract experts, agree that the success of a project is linked primarily to the form of contract regulating the relationship between stakeholders of the project. Therefore it is essential for the construction industry to study, analyze and improve its contracts forms continuously. However, it should be mentioned that different contract forms are developed to suit the construction evolution in term of its machinery, materials and construction process. There exist some similarities in some clauses and variations in many of these forms depending upon the type of project, the kind of clients and more importantly the laws and regulations governing the transaction in the country where the project is carried out. This paper will discuss the most important forms of construction contracts starting from national level, intended to the contract form in Germany and moving on to the international level introducing FIDIC contracts and its different forms, some newly developed contracts forms namely the integrated form of agreement, the new engineering contract and the project alliance agreement. The result of the study shows that many of the contract’s paragraphs are similar and the main difference comes in the approach of the relationship between the parties. Is it based on co-operation and mutual trust, or in some cases a load of responsibility for a particular party which increases the problems and disputes that affects the success of the project negatively. Thus we can say that the form of the contract, that plays an essential role in the approach of the project management, which is ultimately the key factor for the success of the project. So we advise to use a form of contract, which enhance the mutual trust between the project parties, contribute to support the cooperation between them, distribute responsibility and risks on an equitable basis and build on the principle “win-win". In additional to the conventional role of the contract it should integrate all parties into one team to achieve the target value of the project.

Keywords: contract, FIDIC, integrated form of agreement, new engineering contract, project alliance agreemen

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Authors: K. Almi, S. Lakel, A. Benchabane, A. Kriker

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The fiber–matrix compatibility can be improved if suitable enforcements are chosen. Whenever the reinforcements have more thermal stability, they can resist to the main processes for wood–thermoplastic composites. Several researches are focused on natural resources for the production of biomaterials intended for technical applications. Date palm wood present one of the world’s most important natural resource. Its use as insulating materials will help to solve the severe environmental and recycling problems which other artificial insulating materials caused. This paper reports the results of an experimental investigation on the thermal proprieties of date palm wood from Algeria. A study of physical, chemical and mechanical properties is also carried out. The goal is to use this natural material in the manufacture of thermal insulation materials for buildings. The local natural resources used in this study are the date palm fibers from Biskra oasis in Algeria. The results have shown that there is no significant difference in the morphological proprieties of the four types of residues. Their chemical composition differed slightly; with the lowest amounts of cellulose and lignin content belong to Petiole. Water absorption study proved that Rachis has a low value of sorption whereas Petiole and Fibrillium have a high value of sorption what influenced their mechanical properties. It is seen that the Rachis and leaflets exhibit a high tensile strength values compared to the other residue. On the other hand the low value of bulk density of Petiole and Fibrillium leads to high value of specific tensile strength and young modulus. It was found that the specific young modulus of Petiole and Fibrillium was higher than that of Rachis and Leaflets and that of other natural fibers or even artificial fibers. Compared to the other materials date palm wood provide a good thermal proprieties thus, date palm wood will be a good candidate for the manufacturing efficient and safe insulating materials.

Keywords: composite materials, date palm fiber, natural fibers, tensile tests, thermal proprieties

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Authors: Sleman Yahya Rasul

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Due to their transparency, various types of glass are utilized in numerous applications where clear visibility is essential. One such application involves environments where radiography, radiotherapy, and X-ray devices are used, all of which involve exposure to radiation. As is well-known, radiation can be lethal to humans. Consequently, there is a need for glass that can absorb and block these harmful rays in such settings. Effective protection from radiation typically requires materials with high atomic numbers and densities. Currently, lead oxide-infused glasses are commonly used for this purpose, but due to the toxicity of lead oxide, there is a demand for safer alternatives. HfO2 has been selected as an additive for boro-tellurite (M1-M2-M3) glasses intended for radiation shielding because it has a high atomic number, high density, and is non-toxic. In this study, new glasses will be developed as alternatives to leaded glasses by incorporating x mol% HfO2 into the boro-tellurite glass structure. The glass compositions will be melted and quenched using the traditional method in an alumina crucible at temperatures between 900–1100°C. The resulting glasses will be evaluated for their elastic properties (including elastic modulus, shear modulus, bulk modulus, and Poisson ratio), density, hardness, and fracture toughness. X-ray diffraction (XRD) will be used to examine the amorphous nature of the glasses, while Differential Thermal Analysis (DTA) will provide thermal analysis. Optical properties will be assessed through UV-Vis and Photoluminescence Spectroscopy, and structural properties will be studied using Raman spectroscopy and FTIR spectroscopy. Additionally, the radiation shielding capabilities will be investigated by measuring parameters such as mass attenuation coefficient, half-value thickness, mean free path, effective atomic number (Z_eff), and effective electron density (N_e). The aim of this study is to develop new, lead-free glasses with excellent optical properties and high mechanical strength to replace the leaded glasses currently used for radiation shielding.

Keywords: boro-tellurite glasses, hfo2, radiation shielding, mechanical properties, elastic properties, optical properties

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Authors: Ricardo Bragança, Tom Vinaimont

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This paper discusses the introduction of processes of self-determined learning (heutagogy) into a graduate course on financial modeling, using elements of entangled pedagogy and Biggs’ constructive alignment. To encourage learners to take control of their own learning journey and develop critical thinking and problem-solving skills, each session in the course receives tailor-made media-enhanced pedagogical assets. The design of those assets specifically supports entangled pedagogy, which opposes technological or pedagogical determinism in support of the collaborative integration of pedagogy and technology. Media assets for each of the ten sessions in this course consist of three components. The first component in this three-pronged approach is a game-cut-like cinematographic representation that introduces the context of the session. The second component represents a character from an open-source-styled community that encourages self-determined learning. The third component consists of a character, which refers to the in-person instructor and also aligns learning outcomes and assessment tasks, using Biggs’ constructive alignment, to the cinematographic and open-source-styled component. In essence, the course's metamorphosis helps students apply the concepts they've studied to actual financial modeling issues. The audio-visual media assets create a storyline throughout the course based on gamified and real-world applications, thus encouraging student engagement and interaction. The structured entanglement of pedagogy and technology also guides the instructor in the design of the in-class interactions and directs the focus on outcomes and assessments. The transformation process of this graduate course in financial modeling led to an institutional teaching award in 2021. The transformation of this course may be used as a model for other courses and programs in many disciplines to help with intended learning outcomes integration, constructive alignment, and Assurance of Learning.

Keywords: innovative education, active learning, entangled pedagogy, heutagogy, constructive alignment, project based learning, financial modeling, graduate business education

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Authors: Emily Schuler, Cristina M. S. B. Dias

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The increase of human aging is a phenomenon observed in world scale and allows the experience of several roles within the family. Nowadays grandparents can see their grandchildren growing up and having children, becoming great-grandparents, and thus adding another generation in the network of relationships. Consequently, more and more multigenerational families are emerging, formed by four or even five generations, and therefore more vertically. Thus, the objective of this research was to understand the role of great-grandparents, as well as the intergenerational repercussions of this role in their lives and that of their relatives. More specifically it was intended: to analyze the meaning of being great-grandparents in the family, from the perspective of each generation; identify the activities performed by their great-grandparents; identify the legacy that the great-grandparents wish to convey; characterize the needs and feelings experienced by the great-grandparents and their families; understand intergenerational relations permeated by the presence of great-grandparents among family members. It is a multiple case study with four families consisting of four generations and a family with five generations, thus totaling twenty-two participants; three great-grandmothers, two great-grandfathers, and one great-great-grandmother. As for the other generations, five children, grandchildren, great-grandchildren, and a great-great-grandchild were interviewed. As a research instrument, a semi-directed interview was used, with a specific script for each generation, as well as a questionnaire with the sociodemographic data of the participants. The data were analyzed through thematic content analysis. The main results pointed out the following: 1) As for the feelings experienced when becoming great-grandparents, they reported joy, satisfaction, and gratitude; 2) The support provided by them, most of the time, is of the emotional type; 3) The family relationship appeared quite significant, being characterized especially in the form of visits; 4) Conflicts exist, but seem to be circumvented with wisdom and much respect; 5) The legacies transmitted by them are related to faith, solidarity, education, and order; 6) The meaning of being great-grandmother is intimately linked to the feeling of transcendence, the sense of having fulfilled the purpose of life and also its continuity in grandchildren and great-grandchildren. In other generations, the appreciation of the great-grandparents, perceived as wise people, has been observed and can contribute as teachers to the new generations. It is hoped to give visibility to this generation still little studied in our country.

Keywords: great-grandparents, intergenerational relation, multigenerational families, transgenerational legacies

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Authors: Dagnew Dessie Mengie

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The purpose of this study was to investigate German tourists' demand for Ethiopian tourism destinations. The author has made every effort to identify the differences in the preferences of German visitors’ demand in Ethiopia comparing with Egypt, Kenya, Tanzania, and South African tourism sectors if they are invited to visit at the same time. However, the demand of international tourism for Ethiopia currently lags behind these African countries. Therefore, to offer demand-driven tourism products, the Ethiopian government, Tour & Travel operators need to understand the important factors that affect international tourists’ decision to visit Ethiopian tourist destinations. The aim of this study was intended to analyze German Tourists’ Demand towards Ethiopian destination. The researcher aimed to identify the demand for German tourists’ preference to Ethiopian tourist destinations comparing to the above-mentioned African countries. For collecting and analysing data for this study, both quantitative and qualitative methods of research are being used in this study. The most significant data are collected by using the primary data collection method i.e. survey and interviews which are the most and large number of potential responses and feedback from nine German active tourists,12 Ethiopian tourism officials, four African embassies, and four well functioning private tour companies and secondary data collected from books, journals, previous research and electronic websites. based on the data analysis of the information gathered from interviews and questionnaires, the study disclosed that majority of German tourists have not that much high demand on Ethiopian Tourist destinations due to the following reasons; Many Germans are fascinated by adventures, safari and simply want to lie on the beach and relax. These interests have leaded them to look for other African countries which have these accesses. Uncomfortable infrastructure and transport problems attributed for the decreasing the number of German tourists in the country. Inadequate marketing operation of Ethiopian Tourism Authority and its delegates in advertising and clarifying the above irregularities which are raised by the tourists.

Keywords: environmental benefits of tourism, social benefits of tourism, economical benefits of tourism, political factors in tourism

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Authors: Bong Jae Lee, Jeong Il Lee, Hyo Su Kim

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Both developed and developing countries have adopted the decision to join the Paris agreement to reduce greenhouse gas (GHG) emissions at the Conference of the Parties (COP) 21 meeting in Paris. As a result, the developed and developing countries have to submit the Intended Nationally Determined Contributions (INDC) by 2020, and each country will be assessed for their performance in reducing GHG. After that, they shall propose a reduction target which is higher than the previous target every five years. Therefore, an accurate method for calculating greenhouse gas emissions is essential to be presented as a rational for implementing GHG reduction measures based on the reduction targets. Non-CO2 GHGs (CF4, NF3, N2O, SF6 and so on) are being widely used in fabrication process of semiconductor manufacturing, and etching/deposition process of display manufacturing process. The Global Warming Potential (GWP) value of Non-CO2 is much higher than CO2, which means it will have greater effect on a global warming than CO2. Therefore, GHG calculation methods of the electronics industry are provided by Intergovernmental Panel on climate change (IPCC) and U.S. Environmental Protection Agency (EPA), and it will be discussed at ISO/TC 146 meeting. As discussed earlier, being precise and accurate in calculating Non-CO2 GHG is becoming more important. Thus this study aims to discuss the implications of the calculating methods through comparing the methods of IPCC and EPA. As a conclusion, after analyzing the methods of IPCC & EPA, the method of EPA is more detailed and it also provides the calculation for N2O. In case of the default emission factor (by IPCC & EPA), IPCC provides more conservative results compared to that of EPA; The factor of IPCC was developed for calculating a national GHG emission, while the factor of EPA was specifically developed for the U.S. which means it must have been developed to address the environmental issue of the US. The semiconductor factory ‘A’ measured F gas according to the EPA Destruction and Removal Efficiency (DRE) protocol and estimated their own DRE, and it was observed that their emission factor shows higher DRE compared to default DRE factor of IPCC and EPA Therefore, each country can improve their GHG emission calculation by developing its own emission factor (if possible) at the time of reporting Nationally Determined Contributions (NDC). Acknowledgements: This work was supported by the Korea Evaluation Institute of Industrial Technology (No. 10053589).

Keywords: non-CO2 GHG, GHG emission, electronics industry, measuring method

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Authors: Leo Laine, Morgan Johansson

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To meet the civilizations future needs for safe living and low environmental footprint, the engineers designing the complex systems of tomorrow will need efficient ways to model and optimize these systems for their intended purpose. For example, a civil defence shelter and its subsystem components needs to withstand, e.g. airblast and ground shock from decided design level explosion which detonates with a certain distance from the structure. In addition, the complex civil defence shelter needs to have functioning air filter systems to protect from toxic gases and provide clean air, clean water, heat, and electricity needs to also be available through shock and vibration safe fixtures and connections. Similar complex building systems can be found in any concentrated living or office area. In this paper, the authors use a multidomain modelling language called Modelica to model a concrete wall as a single degree of freedom (SDOF) system with elastoplastic properties with the implemented option of plastic hardening. The elastoplastic model was developed and implemented in the open source tool OpenModelica. The simulation model was tested on the case with a transient equivalent reflected pressure time history representing an airblast from 100 kg TNT detonating 15 meters from the wall. The concrete wall is approximately regarded as a concrete strip of 1.0 m width. This load represents a realistic threat on any building in a city like area. The OpenModelica model results were compared with an Excel implementation of a SDOF model with an elastic-plastic spring using simple fixed timestep central difference solver. The structural displacement results agreed very well with each other when it comes to plastic displacement magnitude, elastic oscillation displacement, and response times.

Keywords: airblast from explosives, elastoplastic spring model, Modelica modelling language, SDOF, structural response of concrete structure

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Authors: Maciej Jedrzejczyk, Karolina Marzantowicz

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Traditional utility value chain is being transformed during last few years into unbundled markets. Increased distributed generation of energy is one of considerable challenges faced by Smart Grid networks. New sources of energy introduce volatile demand response which has a considerable impact on traditional middlemen in E&U market. The purpose of this research is to search for ways to allow near-real-time electricity markets to transact with surplus energy based on accurate time synchronous measurements. A proposed framework evaluates the use of secure peer-2-peer (P2P) communication and distributed transaction ledgers to provide flat hierarchy, and allow real-time insights into present and forecasted grid operations, as well as state and health of the network. An objective is to achieve dynamic grid operations with more efficient resource usage, higher security of supply and longer grid infrastructure life cycle. Methods used for this study are based on comparative analysis of different distributed ledger technologies in terms of scalability, transaction performance, pluggability with external data sources, data transparency, privacy, end-to-end security and adaptability to various market topologies. An intended output of this research is a design of a framework for safer, more efficient and scalable Smart Grid network which is bridging a gap between traditional components of the energy network and individual energy producers. Results of this study are ready for detailed measurement testing, a likely follow-up in separate studies. New platforms for Smart Grid achieving measurable efficiencies will allow for development of new types of Grid KPI, multi-smart grid branches, markets, and businesses.

Keywords: autonomous agents, Distributed computing, distributed ledger technologies, large scale systems, micro grids, peer-to-peer networks, Self-organization, self-stabilization, smart grids

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Authors: Vivek Thorat, Suhasini Desai

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The hybrid electric vehicle is widely accepted as a promising short to mid-term technical solution due to noticeably improved efficiency and low emissions at competitive costs. Retro fitment of hybrid components into a conventional vehicle for achieving better performance is the best solution so far. But retro fitment includes major modifications into a conventional vehicle with a high cost. This paper focuses on the development of a P3x hybrid prototype with rear wheel drive parallel hybrid electric Light Commercial Vehicle (LCV) with minimum and low-cost modifications. This diesel Hybrid LCV is different from another hybrid with regard to the powertrain. The additional powertrain consists of continuous contact helical gear pair followed by chain and sprocket as a coupler for traction motor. Vehicle powertrain which is designed for the intended high-speed application. This work focuses on targeting of design, development, and packaging of this unique parallel diesel-electric vehicle which is based on multimode hybrid advantages. To demonstrate the practical applicability of this transmission with P3x hybrid configuration, one concept prototype vehicle has been build integrating the transmission. The hybrid system makes it easy to retrofit existing vehicle because the changes required into the vehicle chassis are a minimum. The additional system is designed for mainly five modes of operations which are engine only mode, electric-only mode, hybrid power mode, engine charging battery mode and regenerative braking mode. Its driving performance, fuel economy and emissions are measured and results are analyzed over a given drive cycle. Finally, the output results which are achieved by the first vehicle prototype during experimental testing is carried out on a chassis dynamometer using MIDC driving cycle. The results showed that the prototype hybrid vehicle is about 27% faster than the equivalent conventional vehicle. The fuel economy is increased by 20-25% approximately compared to the conventional powertrain.

Keywords: P3x configuration, LCV, hybrid electric vehicle, ROMAX, transmission

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Authors: Selamat Muliadi

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This study aimed to explain conceptual the role of Zakat on sustainable economic development by Rumah Zakat. Rumah Zakat is a philanthropic institution that manages zakat and other social funds through community empowerment programs. In running the program, including economic empowerment and socio health services are designed for these recipients. Rumah Zakat's connection with the establisment of Sustainable Development Goals (SDGs) which is to help impoverished recipients economically and socially. It’s an important agenda that the government input into national development, even the region. The primary goal of Zakat on sustainable economic development, not only limited to economic variables but based on Islamic principles, has comprehensive characteristics. The characteristics include moral, material, spiritual, and social aspects. In other words, sustainable economic development is closely related to improving people’s living standard (Mustahiq). The findings provide empiricial evidence regarding the positive contribution and effectiveness of zakat targeting in reducing poverty and improve the welfare of people related with the management of zakat. The purpose of this study was to identify the role of Zakat on sustainable economic development, which was applied by Rumah Zakat. This study used descriptive method and qualitative analysis. The data source was secondary data collected from documents and texts related to the research topic, be it books, articles, newspapers, journals, or others. The results showed that the role of zakat on sustainable economic development by Rumah Zakat has been quite good and in accordance with the principle of Islamic economics. Rumah Zakat programs are adapted to support intended development. The contribution of the productive program implementation has been aligned with four goals in the Sustainable Development Goals, i.e., Senyum Juara (Quality Education), Senyum Lestari (Clean Water and Sanitation), Senyum Mandiri (Entrepreneur Program) and Senyum Sehat (Free Maternity Clinic). The performance of zakat in the sustainable economic empowerment community at Rumah Zakat is taking into account dimensions such as input, process, output, and outcome.

Keywords: Zakat, social welfare, sustainable economic development, charity

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Authors: Jonas A. R. H. Lima, Maria Antonia Carravilla

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As productivity concepts are widely related to industrial savings, it is becoming particularly important in a more and more competitive world, to really understand how productivity can be well used in industrial management techniques. Nowadays, consumers are no more willing to pay for mistakes and inefficiencies. Therefore, one way for companies to stay competitive is to control and increase their productivity. This study aims to define clearly the productivity concept, understand how a company can affect productivity, and, if possible, identify the relation between each identified productivity factor. This will help managers, by clarifying the main issues behind productivity concepts and proposing a methodology to measure, control and increase productivity. The main questions to be answered are: what is the importance of productivity for the Portuguese Wood Furniture Industry? Is it possible to control productivity internally, or is it a phenomenon external to companies, hard or even impossible to control? How to understand, control and adjust productivity performance? How to make productivity to become one main asset for maximizing the use of the available resources? This essay will follow a constructive approach mostly based in the research hypothesis mentioned above. For that, a literature review is being done to find the main conceptual frameworks and empirical studies that already exist, and by doing so, highlight eventual knowledge or conflicting research to be addressed in this work. We expect to build theoretical explanations and test theoretical predictions from participants understandings and own experiences, by elaborating field surveys and interviews, to select adjusted productivity indicators and analyze the productivity evolution according the adjustments on other variables. Its intended the conduction of an exploratory work that can simultaneous clarify productivity concepts, objectives, and define frameworks. This investigation intends to migrate from merely academic concepts to a daily basis operational reality of the companies from the Portuguese Wood Furniture Industry highlighting productivity increased importance within modern engineering and industrial management. The ambition is to clarify, systemize and develop a management tool that may not only control but positively influence the way resources are used.

Keywords: industrial management, motivation, productivity, performance indicators, reward management, wood furniture industry

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Authors: Slah Eddine Ben Fadhel

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Despite the development of new pedagogic methods, current teaching practices put more emphasis on the learning products than on the processes learners deploy. In school syllabi, for instance, very little time is devoted to both the explanation and analysis of strategies aimed at resolving problems by means of targeting students’ metacognitive procedures. Within a cognitive framework, teaching/learning contexts are conceived of in terms of cognitive, metacognitive and affective activities intended for the treatment of information. During these activities, learners come to develop an array of knowledge and strategies which can be subsumed within an active and constructive process. Through the investigation of strategies and metacognition concepts, the purpose is to reflect upon the modalities at the heart of the learning process and to demonstrate, similarly, the inherent significance of a cognitive approach to learning. The scope of this paper is predicated on a study where the population is a group of 76 primary school pupils who experienced difficulty with learning French. The population was divided into two groups: the first group was submitted during three months to a strategy-based training to learn French. All through this phase, the teachers centred class activities round making learners aware of the strategies the latter deployed and geared them towards appraising the steps these learners had themselves taken by means of a variety of tools, most prominent among which is the logbook. The second group was submitted to the usual learning context with no recourse whatsoever to any strategy-oriented tasks. The results of both groups point out the improvement of linguistic competences in the French language in the case of those pupils who were trained by means of strategic procedures. Furthermore, this improvement was noted in relation with the native language (Arabic), a fact that tends to highlight the importance of the interdisciplinary investigation of (meta-)cognitive strategies. These results show that strategic learning promotes in pupils the development of a better awareness of their own processes, which contributes to improving their general linguistic competences.

Keywords: constructive approach, cognitive strategies, metacognition, learning

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Authors: Nourhane Mohamed El Haridi, Mostafa El Arabi, Zeyad El Sayad

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Biomimicry is defined, by Benyus the natural sciences writer, as imitating or taking inspiration from nature’s forms and processes to solve human problems. Biomimicry is the conscious emulation of life’s genius. As the design community realizes the tremendous impact human constructions have on the world, environmental designers look to new approaches like biomimicry to advance sustainable design. Building leading the declaration made by biomimicry scientists that a full imitation of nature engages form, ecosystem, and process; this paper uses a logic approach to interpret human and environmental wholeness. Designers would benefit from both integrating social theory with environmental thinking and from combining their substantive skills with techniques for getting sustainable biomimic urban design. Integrating biomimicryʹs “Life’s Principles” into a built environment process model will make biomimicry more accessible and thus more widely accepted throughout the industry, and the sustainability of all species will benefit. The Biomimicry Guild hypothesizes the incorporation of these principles, called Lifeʹs Principles, increase the likelihood of sustainability for a respective design, and make it more likely that the design will have a greater impact on sustainability for future generations of all species as mentioned by Benyus in her book. This thesis utilizes Life’s Principles as a foundation for a design process model intended for application on built environment projects at various scales. This paper takes a look at the importance of the integration of biomimicry in urban design to get more sustainable cities and better life, by analyzing the principles of both sustainability and biomimicry, and applying these ideas on futuristic or existing cities to make a biomimic sustainable city more healthier and more conductive to life, and get a better biomimic urban design. A group of experts, architects, biologists, scientists, economists and ecologists should work together to face all the financial and designing difficulties, to have better solutions and good innovative ideas for biomimic sustainable urban design, it is not the only solution, but it is one of the best studies for a better future.

Keywords: biomimicry, built environment, sustainability, urban design

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Authors: Misra Ayse Adsiz, Selim Selvi

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In today's world, technology is competing with time. In order to catch up with the world's companies and adapt quickly to the changes, it is necessary to speed up the processes and keep pace with the rate of change of the technology. The missile system design processes, which are handled with classical methods, keep behind in this race. Because customer requirements are not clear, and demands are changing again and again in the design process. Therefore, in the system design process, a methodology suitable for the missile system design dynamics has been investigated and the processes used for catching up the era are examined. When commonly used design processes are analyzed, it is seen that any one of them is dynamic enough for today’s conditions. So a hybrid design process is established. After a detailed review of the existing processes, it is decided to focus on the Scrum Framework and Agile Philosophy. Scrum is a process framework. It is focused on to develop software and handling change management with rapid methods. In addition, agile philosophy is intended to respond quickly to changes. In this study, it is aimed to integrate Scrum framework and agile philosophy, which are the most appropriate ways for rapid production and change adaptation, into the missile system design process. With this approach, it is aimed that the design team, involved in the system design processes, is in communication with the customer and provide an iterative approach in change management. These methods, which are currently being used in the software industry, have been integrated with the product design process. A team is created for system design process. The roles of Scrum Team are realized with including the customer. A scrum team consists of the product owner, development team and scrum master. Scrum events, which are short, purposeful and time-limited, are organized to serve for coordination rather than long meetings. Instead of the classic system design methods used in product development studies, a missile design is made with this blended method. With the help of this design approach, it is become easier to anticipate changing customer demands, produce quick solutions to demands and combat uncertainties in the product development process. With the feedback of the customer who included in the process, it is worked towards marketing optimization, design and financial optimization.

Keywords: agile, design, missile, scrum

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Authors: Tia Kristian Tajnšek, Matjaž Mazaj, Nataša Zabukovec Logar

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Metal-organic frameworks (MOFs) with their specific properties and the possibility of tuning the structure represent excellent candidates for use in the biomedical field. Their advantage lies in large pore surfaces and volumes, as well as the possibility of using bio-friendly or bioactive constituents. So-called bioMOFs are representatives of MOFs, which are constructed from at least one biomolecule (metal, a small bioactive molecule in metal clusters and/or linker) and are intended for bio-application (usually in the field of medicine; most commonly drug delivery). When designing a bioMOF for biomedical applications, we should adhere to some guidelines for an improved toxicological profile of the material. Such as (i) choosing an endogenous/nontoxic metal, (ii) GRAS (generally recognized as safe) linker, and (iii) nontoxic solvents. Design and synthesis of bioNICS-1 (bioMOF of National Institute of Chemistry Slovenia – 1) consider all these guidelines. Zinc (Zn) was chosen as an endogenous metal with an agreeable recommended daily intake (RDI) and LD50 value, and ascorbic acid (Vitamin C) was chosen as a GRAS and active linker. With these building blocks, we have synthesized a bioNICS-1 material. The synthesis was done in ethanol using a solvothermal method. The synthesis protocol was further optimized in three separate ways. Optimization of (i) synthesis parameters to improve the yield of the synthesis, (ii) input reactant ratio and addition of specific modulators for production of larger crystals, and (iii) differing of the heating source (conventional, microwave and ultrasound) to produce nano-crystals. With optimization strategies, the synthesis yield was increased. Larger crystals were prepared for structural analysis with the use of a proper species and amount of modulator. Synthesis protocol was adjusted to different heating sources, resulting in the production of nano-crystals of bioNICS-1 material. BioNICS-1 was further activated in ethanol and structurally characterized, resolving the crystal structure of new material.

Keywords: ascorbic acid, bioMOF, MOF, optimization, synthesis, zinc ascorbate

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Authors: Hitakshi Mahendru, Advait Tambe, Simran Chandok, Niharika Sanadhya

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After the Second World War had come to an end, the Founding Fathers of the United Nations recognized a need for a supreme peacekeeping mechanism to act as a mediator between nations and moderate disputes that might blow up, if left unchecked. It has been more than seven decades since the establishment of the International Court of Justice (ICJ). When it was created, there were certain aim and objectives that the ICJ was intended to achieve. However, in today’s world, with change in political dynamics and international relations between countries, the ICJ has not succeeded in achieving several of these objectives. The ICJ is the only body in the international scenario that has the authority to regulate disputes between countries. However, in recent times, with countries like China disregarding the importance of the ICJ, there is no hope for the ICJ to command respect from other nations, thereby sending ICJ on a slow, yet steady path towards redundancy. The authority of the judgements given by the International Court of Justice, which is one of the main pillars of the United Nations, is questionable due to the forthcoming reactions from various countries on public platforms. The ICJ’s principal role within the United Nations framework is to settle peacefully international/bilateral disputes between the states that come under its jurisdiction and in accordance with the principles laid down in international law. By shedding light on the public backlash from the Chinese Government to the recent South China Sea judgement, we see the decreasing relevance of the ICJ in the contemporary world scenario. Philippines and China have wrangled over territory in the South China Sea for centuries but after the recent judgement the tension has reached an all-time high with China threatening to prosecute anybody as trespassers while continuing to militarise the disputed area. This paper will deal with the South China Sea judgement and the manner in which it has been received by the Chinese Government. Also, it will look into the consequences of counter-back. The authors will also look into the Marshall Island matter and propose a model judgement, in accordance with the principles of international law that would be the most suited for the given situation. Also, the authors will propose amendments in the working of the Security Council to ensure that the Marshal Island judgement is passed and accepted by the countries without any contempt.

Keywords: International Court of Justice, international law, Marshall Islands, South China Sea, United Nations Charter

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Authors: Neda Safari, Jacob Petersen-Perlman

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There are more than two million dams in the United States, and a considerable portion of them are either non-operational or approaching the end of their designed lifespan. However, this emerging trend is new, and the majority of dam sites have not undergone thorough research and assessments after their removal to determine the overall effectiveness of restoration initiatives, particularly in the case of large-scale dams that may significantly impact their surrounding areas. A crucial factor to consider is the lack of specific regulations pertaining to dam removal at the federal level. Consequently, other environmental regulations that were not originally designed with dam removal considerations are used to execute these projects. This can result in delays or challenges for dam removal initiatives. The process of removing dams is usually the most important first step to restore the ecological and biological health of the river, but often there is a lack of measurable indicators to assess if it has achieved its intended objectives. In addition, the majority of studies on dam removal are only short-term and focus on a particular measure of response. Therefore, it is essential to conduct extensive and continuous monitoring to analyze the river's response throughout every aspect. Our study is divided into two sections. The first section of my research will analyze the establishment and utilization of dam removal laws and regulations in the Condit Dam removal process. We will highlight the areas where the frameworks for policy and dam removal projects remain in need of improvement in order to facilitate successful dam removals in the future. In this part, We will review the policies and plans that affected the decision-making process to remove the Condit dam while also looking at how they impacted the physical changes to the river after the dam was removed. In the second section, we will look at the effects of the dam removal over a decade later and attempt to determine how the river's physical response has been impacted by this modification. Our study aims to investigate the Condit dam removal process and its impact on the ecological response of the river. We anticipate identifying areas for improvement in policies pertaining to dam removal projects and exploring ways to enhance them to ensure improved project outcomes in the future.

Keywords: dam removal, ecolocgical change, water related regulation, water resources

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Authors: M. Abuziarov

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The designed complex is intended for the numerical simulation of fast dynamic processes of interaction of heterogeneous environments susceptible to the significant formability. The main challenges in solving such problems are associated with the construction of the numerical meshes. Currently, there are two basic approaches to solve this problem. One is using of Lagrangian or Lagrangian Eulerian grid associated with the boundaries of media and the second is associated with the fixed Eulerian mesh, boundary cells of which cut boundaries of the environment medium and requires the calculation of these cut volumes. Both approaches require the complex grid generators and significant time for preparing the code’s data for simulation. In this codes these problems are solved using two grids, regular fixed and mobile local Euler Lagrange - Eulerian (ALE approach) accompanying the contact and free boundaries, the surfaces of shock waves and phase transitions, and other possible features of solutions, with mutual interpolation of integrated parameters. For modeling of both liquids and gases, and deformable solids the Godunov scheme of increased accuracy is used in Lagrangian - Eulerian variables, the same for the Euler equations and for the Euler- Cauchy, describing the deformation of the solid. The increased accuracy of the scheme is achieved by using 3D spatial time dependent solution of the discontinuity problem (3D space time dependent Riemann's Problem solver). The same solution is used to calculate the interaction at the liquid-solid surface (Fluid Structure Interaction problem). The codes does not require complex 3D mesh generators, only the surfaces of the calculating objects as the STL files created by means of engineering graphics are given by the user, which greatly simplifies the preparing the task and makes it convenient to use directly by the designer at the design stage. The results of the test solutions and applications related to the generation and extension of the detonation and shock waves, loading the constructions are presented.

Keywords: fluid structure interaction, Riemann's solver, Euler variables, 3D codes

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Authors: Dominic McGann

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Applying Kuhn’s model of paradigm shifts in science to cases of doctrinal change in religion has been a common area of study in recent years. Few authors, however, have sought an explanation for the ease with which this model of theory change in science can be applied to cases of religious change. In order to provide such an explanation of this analytic phenomenon, this paper aims to answer one central question: Why is it that a theory that was intended to be used in an analysis of the history of science can be applied to something as disparate as the doctrinal history of religion with little to no modification? By way of answering this question, this paper begins with an explanation of Kuhn’s model and its applications in the field of religious studies. Following this, Massa’s recently proposed explanation for this phenomenon, and its notable flaws will be explained by way of framing the central proposal of this article, that the operative parts of scientific and religious changes function on the same fundamental concept of changes in understanding. Focusing its argument on this key concept, this paper seeks to illustrate its operation in cases of religious conversion and in Kuhn’s notion of the incommensurability of different scientific paradigms. The conjecture of this paper is that just as a Pagan-turned-Christian ceases to hear Thor’s hammer when they hear a clap of thunder, so too does a Ptolemaic-turned-Copernican-astronomer cease to see the Sun orbiting the Earth when they view a sunrise. In both cases, the agent in question has undergone a similar change in universal understanding, which provides us with a fundamental connection between changes in religion and changes in science. Following an exploration of this connection, this paper will consider the implications that such a connection has for the concept of the division between religion and science. This will, in turn, lead to the conclusion that religion and science are more alike than they are opposed with regards to the fundamental notion of understanding, thereby providing an answer to our central question. The major finding of this paper is that Kuhn’s model can be applied to religious cases so easily because changes in science and changes in religion operate on the same type of change in understanding. Therefore, in summary, science and religion share a crucial similarity and are not as disparate as they first appear.

Keywords: Thomas Kuhn, science and religion, paradigm shifts, incommensurability, insight and understanding, philosophy of science, philosophy of religion

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Authors: Adrián D. García-Soto, Alejandro Hernández-Martínez, Jesús G. Valdés-Vázquez, Reyna A. Vizguerra-Alvarez

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Reinforced concrete bridges designed by code are intended to achieve target reliability levels adequate for the geographical environment where the code is applicable. Several methods can be used to estimate such reliability levels. Many of them require the establishment of an explicit limit state function (LSF). When such LSF is not available as a close-form expression, the simulation techniques are often employed. The simulation methods are computing intensive and time consuming. Note that if the reliability of real bridges designed by code is of interest, numerical schemes, the finite element method (FEM) or computational mechanics could be required. In these cases, it can be quite difficult (or impossible) to establish a close-form of the LSF, and the simulation techniques may be necessary to compute reliability levels. To overcome the need for a large number of simulations when no explicit LSF is available, the point estimate method (PEM) could be considered as an alternative. It has the advantage that only the probabilistic moments of the random variables are required. However, in the PEM, fitting of the resulting moments of the LSF to a probability density function (PDF) is needed. In the present study, a very simple alternative which allows the assessment of the reliability levels when no explicit LSF is available and without the need of extensive simulations is employed. The alternative includes the use of the PEM, and its applicability is shown by assessing reliability levels of reinforced concrete bridges in Mexico when a numerical scheme is required. Comparisons with results by using the Monte Carlo simulation (MCS) technique are included. To overcome the problem of approximating the probabilistic moments from the PEM to a PDF, a well-known distribution is employed. The approach mixes the PEM and other classic reliability method (first order reliability method, FORM). The results in the present study are in good agreement whit those computed with the MCS. Therefore, the alternative of mixing the reliability methods is a very valuable option to determine reliability levels when no close form of the LSF is available, or if numerical schemes, the FEM or computational mechanics are employed.

Keywords: structural reliability, reinforced concrete bridges, combined approach, point estimate method, monte carlo simulation

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Authors: T. Frawley, G. O'Kelly

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The UCD School of Nursing, Midwifery and Health Systems Higher Diploma in Mental Health (HDMH) nursing programme commenced in January 2017. Forty students successfully completed the programme. Programme evaluation was conducted from the outset. Research ethics approval was granted by the UCD Human Research Ethics Committee – Sciences in November 2016 (LS-E-16-163). Plan for Sustainability: Each iteration of the programme continues to be evaluated and adjusted accordingly. Aims: The ultimate purpose of the HDMH programme is to prepare registered nurses (registered children’s nurse (RCN), registered nurse in intellectual disability (RNID) and registered general nurse (RGN)) to function as effective registered psychiatric nurses in all settings which provide care and treatment for people experiencing mental health difficulties. Curriculum evaluation is essential to ensure that the programme achieves its purpose, that aims and expected outcomes are met and that required changes are highlighted for the programme’s continuing positive development. Methods: Both quantitative and qualitative methods were used in the evaluation. A series of questionnaires were used (the majority pre and post programme) to determine student perceptions of the programme, behaviour and attitudinal change from commencement to completion. These included the student assessment of learning gains (SALG); mental health knowledge schedule (MAKS); mental health clinician attitudes scale (MICA); reported and intended behaviour scale (RIBS); and community attitudes towards the mentally ill (CAMI). In addition, student and staff focus groups were conducted. Evaluation methods also incorporated module feedback. Outcome/Results: The evaluation highlighted a very positive response in relation to the achievement of programme outcomes and preparation for future work as registered psychiatric nursing. Some areas were highlighted for further development, which have been taken cognisance of in the 2019 iteration of the programme.

Keywords: learning gains, mental health, nursing, stigma

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Authors: Mahtab Makaremi Masouleh, Günter Wozniak

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This work is part of a major research project concerning the design of a light temporary installable textile flood control structure. The motivation for this work is the great need of applying light structures for the protection of coastal areas from detrimental effects of rapid water runoff. The prime objective of the study is the numerical analysis of the interaction among free surface water flow and slender shaped pliable structures, playing a key role in safety performance of the intended system. First, the behavior of down scale membrane is examined under hydrostatic pressure by the Abaqus explicit solver, which is part of the finite element based commercially available SIMULIA software. Then the procedure to achieve a stable and convergent solution for strongly coupled media including fluids and structures is explained. A partitioned strategy is imposed to make both structures and fluids be discretized and solved with appropriate formulations and solvers. In this regard, finite element method is again selected to analyze the structural domain. Moreover, computational fluid dynamics algorithms are introduced for solutions in flow domains by means of a commercial package of Star CCM+. Likewise, SIMULIA co-simulation engine and an implicit coupling algorithm, which are available communication tools in commercial package of the Star CCM+, enable powerful transmission of data between two applied codes. This approach is discussed for two different cases and compared with available experimental records. In one case, the down scale membrane interacts with open channel flow, where the flow velocity increases with time. The second case illustrates, how the full scale flexible flood barrier behaves when a massive flotsam is accelerated towards it.

Keywords: finite element formulation, finite volume algorithm, fluid-structure interaction, light pliable structure, VOF multiphase model

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Authors: Yasmin Nanabhay

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The paper scrutinizes the literature on accountability and non-accountability, and then presents an analysis of a South African case which demonstrated consequences of a lack of accountability. Ethical conduct displayed by members of the public sector is integral to creating a sustainable democratic government, which upholds the constitutional tenets of accountability, transparency and professional ethicality. Furthermore, a true constitutional democracy emphasises and advocates the notion of service leadership that nurtures public participation and engages with citizens in a positive manner. Ethical conduct and accountability in the public sector earns public trust; hence these are key principles in good governance. Yet, in the years since the advent of democracy in South Africa, the government has been plagued by rampant corruption and mal-administration by public officials and politicians in leadership positions. The control measures passed by government in an attempt to ensure ethicality and accountability within the public sector include codes of ethics, rules of conduct and the enactment of legislation. These are intended to shape the mindset of members of the public sector, with the ultimate aim of an efficient, effective, ethical, responsive and accountable public service. The purpose of the paper is to analyse control systems and accountability within the public sector and to present reasons for non-accountability by means of a selected case study. The selected case study is the corruption trial of Jackie Selebi, who served as National Commissioner of the South African Police Service but was dismissed from the post. The reasons for non-accountability in the public sector as well as recommendations based on the findings to enhance accountability will be undertaken. The case study demonstrates the experience and impact of corruption and/or mal-administration, as a result of a lack of accountability, which has contributed to the increasing loss of confidence in political leadership in the country as elsewhere in the world. The literature is applied to the erstwhile National Commissioner of the South African Police Service and President of Interpol, as a case study of non-accountability.

Keywords: corruption, internal control, maladministration, non-compliance, oversight mechanisms, public accountability, public sector

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Authors: N. Hernández Huertas, F. Rojas Mora

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Sounding rockets are aerospace vehicles that were developed in the mid-20th century, and since then numerous investigations have been executed with the aim of innovate in this type of technology. However, the costs associated to the production of this type of technology are usually quite high, and therefore the challenge that exists today is to be able to reduce them. In this way, the main objective of this document is to present the design process of a Colombian aerospace mission capable to reach the thermosphere using low-cost “Candy” type solid fuel engines. This mission is the latest development of the Uniandes Aerospace Project (PUA for its Spanish acronym), which is an undergraduate and postgraduate research group at Universidad de los Andes (Bogotá, Colombia), dedicated to incurring in this type of technology. In this way, the investigations that have been carried out on Candy-type solid fuel, which is a compound of potassium nitrate and sorbitol, have allowed the production of engines powerful enough to reach space, and which represents a unique technological advance in Latin America and an important development in experimental rocketry. In this way, following the engineering iterative design methodology was possible to design a 2-stage sounding rocket with 1 solid fuel engine in each one, which was then simulated in RockSim V9.0 software and reached an apogee of approximately 150 km above sea level. Similarly, a speed equal to 5 Mach was obtained, which after performing a finite element analysis, it was shown that the rocket is strong enough to be able to withstand such speeds. Under these premises, it was demonstrated that it is possible to build a high-power aerospace mission at low cost, using Candy-type solid fuel engines. For this reason, the feasibility of carrying out similar missions clearly depends on the ability to replicate the engines in the best way, since as mentioned above, the design of the rocket is adequate to reach supersonic speeds and reach space. Consequently, with a team of at least 3 members, the mission can be obtained in less than 3 months. Therefore, when publishing this project, it is intended to be a reference for future research in this field and benefit the industry.

Keywords: aerospace missions, Candy type solid propellant engines, design of solid rockets, experimental rocketry, low costs missions

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Authors: Douglas F. Prawitt, Nathan Y. Sharp, David A. Wood

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Consistent with prior experimental and survey studies, we find that IAFs that spend more time directly assisting the external auditor is associated with lower external audit fees. Interestingly, we do not find evidence that external auditors reduce fees based on work previously performed by the IAF. We also find that the time spent assisting the external auditor has a greater negative effect on external audit fees than the time spent performing tasks upon which the auditor may rely but that are not performed as direct assistance to the external audit. Our results also show that previous proxies used to measure this relation is either not associated with or are negatively associated with our direct measures of how the IAF can contribute to the external audit and are highly positively associated with the size and the complexity of the organization. Thus, we conclude the disparate experimental and archival results may be attributable to issues surrounding the construct validity of measures used in previous archival studies and that when measures similar to those used in experimental studies are employed in archival tests, the archival results are consistent with experimental findings. Our research makes four primary contributions to the literature. First, we provide evidence that internal auditing contributes to a reduction in external audit fees. Second, we replicate and provide an explanation for why previous archival studies find that internal auditing has either no association with external audit fees or is associated with an increase in those fees: prior studies generally use proxies of internal audit contribution that do not adequately capture the intended construct. Third, our research expands on survey-based research (e.g., Oil Libya sh.co.) by separately examining the impact on the audit fee of the internal auditors’ work, indirectly assisting external auditors and internal auditors’ prior work upon which external auditors can rely. Finally, we extend prior research by using a new, independent data source to validate and extend prior studies. This data set also allows for a sample of examining the impact of internal auditing on the external audit fee and the use of a more comprehensive external audit fee model that better controls for determinants of the external audit fee.

Keywords: internal audit, contribution, external audit, function

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