Search results for: number of defects
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 10491

Search results for: number of defects

9771 Estimating the Effect of Fluid in Pressing Process

Authors: A. Movaghar, R. A. Mahdavinejad

Abstract:

To analyze the effect of various parameters of fluid on the material properties such as surface and depth defects and/or cracks, it is possible to determine the affection of pressure field on these specifications. Stress tensor analysis is also able to determine the points in which the probability of defection creation is more. Besides, from pressure field, it is possible to analyze the affection of various fluid specifications such as viscosity and density on defect created in the material. In this research, the concerned boundary conditions are analyzed first. Then the solution network and stencil used are mentioned. With the determination of relevant equation on the fluid flow between notch and matrix and their discretion according to the governed boundary conditions, these equations can be solved. Finally, with the variation creations on fluid parameters such as density and viscosity, the affection of these variations can be determined on pressure field. In this direction, the flowchart and solution algorithm with their results as vortex and current function contours for two conditions with most applications in pressing process are introduced and discussed.

Keywords: pressing, notch, matrix, flow function, vortex

Procedia PDF Downloads 280
9770 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

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9769 Phenomenon of Raveling Distress on the Flexible Pavements: An Overview

Authors: Syed Ali Shahbaz Shah

Abstract:

In the last few years, Bituminous Asphaltic roads are becoming popular day by day in the world. Plenty of research has been carried out to identify many advantages like safety, environmental effects, and comfort. Some other benefits are minimal noise and skid resistance enhancement. Besides the benefits of asphaltic roads, the permeable structure of the road also causes some distress, and raveling is one of the crucial defects. The main reason behind this distress is the failure of adhesion between bitumen mortar, specifically due to excessive load from heavy traffic. The main focus of this study is to identify the root cause and propose both the long-term and the short-term solutions of raveling on a specific road section depicting the overall road situation from the bridge of Kahuta road towards the intersection of the Islamabad express highway. The methodology adopted for this purpose is visual inspections in-situ. It was noted that there were chunks of debris on the road surface, which indicates that the asphalt binder is aged the most probably. Further laboratory testing would confirm that either asphalt binder is aged or inadequate compaction was adept during cold weather paving.

Keywords: asphaltic roads, asphalt binder, distress, raveling

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9768 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 248
9767 Dissocial Personality in Adolescents

Authors: Tsirekidze M., Aprasidze T.

Abstract:

Introduction: The problem of dissocial behavior is at the heart of the social sciences and psychiatry; however, it should be noted that its psychiatric aspect is little studied, and some issues of the problem are still controversial. This is complicated by the diversity of terminological concepts in defining “dissocial behavior”, “behavioral disorder”, “abnormal behavior”, “deviant behavior”, “delinquent behavior”, etc. In literature, there is no comprehensive definition of the essence of dissociative behavior. Numerous attempts to systematize dissociative disorders should also be considered unsatisfactory, which is primarily related to the lack of solid criteria for defining this group of disorders. According to the clinical classification, dissocial behavior is divided into psychotic and non-psychotic forms. Such differentiation is conditional in nature since it is not always possible to draw precise, clear distinctions between these forms, and in addition, there is a transition of a behavior disorder or so-called intermediate forms. One group of authors distinguishes two main forms of deviant behavior in terms of both theoretical and practical significance - non-pathological and pathological. In recent years, especially, the non-pathological form of behavior disorder has become topical. It refers to a large group of forms of deviant behavior, the emergence of which is associated with psychologically full-fledged reactions of children and adolescents to stressful situations and extreme conditions. According to the authors, its concept is understandable-it is difficult to draw a line between psychologically understandable reactions and psychogenically induced reactive states. In addition, the concept of "normal" child and adolescent is, to some extent, a vague concept, as in medicine, any definition of the norm. From a practical (more precisely, pragmatic) point of view, the term "abnormal behavioral disorder" undoubtedly makes sense, especially for the purpose of forensic psychiatric examination. Non-pathological deviation mainly includes transient situational reactions, microsocial-pedagogical backwardness, and character accentuation.Deviant behavior was predominantly manifested in a non-pathological form, which, in our opinion, is due to the difficult socio-economic situation of the country, moral-ethical deprivation, and expressed frustration. By itself, society is an indicator of deviation. Add to this situation complicated factors such as micro-social-pedagogical leave, unfavorable family environment, and parenting defects. Consideration is also given to the connection of acceptable deviation with the personal structural features of the adolescent. Aim: The topic of our discussion is the dissocial behavior of the non-psychotic register. Methods: We surveyed 120 adolescents with deviant behaviors. 61% of them were diagnosed with various neuropsychiatric disorders. Results: Abnormal forms of deviant behavior were observed in 13%, and non-pathological forms in -69%. A combination of non-pathological and pathological forms was present in 10% of cases. In the case of non-pathological deviation, microsocial-pedagogical acceptance was revealed in 62%, character accentuation in 22%; during the pathological forms, pathological reactions were observed in 21%, and abnormal formation of the person -21%. Conclusion: It should be emphasized that in case of any of the above defects, if the so-called family psychosis, and medical and pedagogical habilitation measures for the adolescent, it is quite possible to prevent the abnormal development of the child's personality, correct his character, regulate behavior and develop positive labor-social relations.

Keywords: dissocial personality, deviant behavior, dissocial, delinquent behavior

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9766 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

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9765 Defective Autophagy Disturbs Neural Migration and Network Activity in hiPSC-Derived Cockayne Syndrome B Disease Models

Authors: Julia Kapr, Andrea Rossi, Haribaskar Ramachandran, Marius Pollet, Ilka Egger, Selina Dangeleit, Katharina Koch, Jean Krutmann, Ellen Fritsche

Abstract:

It is widely acknowledged that animal models do not always represent human disease. Especially human brain development is difficult to model in animals due to a variety of structural and functional species-specificities. This causes significant discrepancies between predicted and apparent drug efficacies in clinical trials and their subsequent failure. Emerging alternatives based on 3D in vitro approaches, such as human brain spheres or organoids, may in the future reduce and ultimately replace animal models. Here, we present a human induced pluripotent stem cell (hiPSC)-based 3D neural in a vitro disease model for the Cockayne Syndrome B (CSB). CSB is a rare hereditary disease and is accompanied by severe neurologic defects, such as microcephaly, ataxia and intellectual disability, with currently no treatment options. Therefore, the aim of this study is to investigate the molecular and cellular defects found in neural hiPSC-derived CSB models. Understanding the underlying pathology of CSB enables the development of treatment options. The two CSB models used in this study comprise a patient-derived hiPSC line and its isogenic control as well as a CSB-deficient cell line based on a healthy hiPSC line (IMR90-4) background thereby excluding genetic background-related effects. Neurally induced and differentiated brain sphere cultures were characterized via RNA Sequencing, western blot (WB), immunocytochemistry (ICC) and multielectrode arrays (MEAs). CSB-deficiency leads to an altered gene expression of markers for autophagy, focal adhesion and neural network formation. Cell migration was significantly reduced and electrical activity was significantly increased in the disease cell lines. These data hint that the cellular pathologies is possibly underlying CSB. By induction of autophagy, the migration phenotype could be partially rescued, suggesting a crucial role of disturbed autophagy in defective neural migration of the disease lines. Altered autophagy may also lead to inefficient mitophagy. Accordingly, disease cell lines were shown to have a lower mitochondrial base activity and a higher susceptibility to mitochondrial stress induced by rotenone. Since mitochondria play an important role in neurotransmitter cycling, we suggest that defective mitochondria may lead to altered electrical activity in the disease cell lines. Failure to clear the defective mitochondria by mitophagy and thus missing initiation cues for new mitochondrial production could potentiate this problem. With our data, we aim at establishing a disease adverse outcome pathway (AOP), thereby adding to the in-depth understanding of this multi-faced disorder and subsequently contributing to alternative drug development.

Keywords: autophagy, disease modeling, in vitro, pluripotent stem cells

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9764 Preparation vADL.net: A Software Architecture Tool with Support to All of Architectural Concepts Title

Authors: Adel Smeda, Badr Najep

Abstract:

Software architecture is a method of describing the architecture of a software system at a high level of abstraction. It represents a common abstraction of a system that stakeholders can use as a basis for mutual understanding, negotiation, consensus, and communication. It also manifests the earliest design decisions about a system, and these early bindings carry weight far out of proportion to their individual gravity with respect to the system's remaining development, its deployment, and its maintenance life, therefore it is the earliest point at which design decisions governing the system to be built can be analyzed. In this paper, we present a tool to model the architecture of software systems. It represents the first method by which system defects can be detected, and provide a clear representation of a system’s components and interactions at a high level of abstraction. It can be distinguished from other tools by its support to all software architecture elements. The tool is built using VB.net 2010. We used this tool to describe two well know systems, i.e. Capitalize and Client/Server, and the descriptions we obtained support all architectural elements of the two systems.

Keywords: software architecture, architecture description languages, modeling

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9763 Prioritization of the Failure Factors of Rural Cooperatives in Iran: The Case of Isfahan Province

Authors: Maryam Najafi, Mahdi Rajabi

Abstract:

Although the rural cooperatives are an effective way for rural development in Iran, their potential is not applied effectively. The investigation of the failures of rural cooperatives helps the authorities to improve the routine procedures and eliminate the current barriers to the success of these cooperatives, and to remove the defects in order to have a more efficient policy. Therefore, this research aims to prioritize the failure factors of rural cooperatives in Isfahan province via the survey research method. For this purpose, the effective factors of these failures were investigated by the available research documents and then by the new information which was obtained from 20 questionnaires from the experts of Central Organization Rural Cooperatives in Isfahan province. The questionnaire results were analyzed by Analytical Hierarchy Process (AHP), Excel, and Expert Choice software. The results of this research showed that the most important failure factor of these cooperatives is the lack of the participation culture of cooperative members and then the performance of Central Organization Rural Cooperatives, and also loss of confidence of the members in the cooperation.

Keywords: cooperative, rural cooperatives, failure factors, analytical hierarchy process

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9762 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

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9761 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

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9760 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

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9759 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

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9758 Study of Laser Induced Damage Threshold in HfO₂/SiO₂ Multilayer Films after β-Ray Irradiation

Authors: Meihua Fang, Tao Fei

Abstract:

Post-processing can effectively improve the resistance to laser damage in multilayer films used in a high power laser system. In this work, HfO₂/SiO₂ multilayer films are prepared by e-beam evaporation and then β-ray irradiation is employed as the post-processing method. The particle irradiation affects the laser induced damage threshold (LIDT), which includes defects, surface roughness, packing density, and residual stress. The residual stress that is relaxed during irradiation changes from compressive stress into tensile stress. Our results indicate that appropriate tensile stress can improve LIDT remarkably. In view of the fact that LIDT rises from 8 J/cm² to 12 J/cm², i.e., 50% increase, after the film has been irradiated by 2.2×10¹³/cm² β-ray, the particle irradiation can be used as a controllable and desirable post-processing method to improve the resistance to laser induced damage.

Keywords: β-ray irradiation, multilayer film, residual stress, laser-induced damage threshold

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9757 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

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9756 Effects of the Quality Construction of Public Construction in Taiwan to Implementation Three Levels Quality Management Institution

Authors: Hsin-Hung Lai, Wei Lo

Abstract:

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

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

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9755 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

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9754 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

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9753 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

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9752 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

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9751 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

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9750 High Frequency Nanomechanical Oscillators Based on Synthetic Nanowires

Authors: Minjin Kim, Jihwan Kim, Bongsoo Kim, Junho Suh

Abstract:

We demonstrate nanomechanical resonators constructed with synthetic nanowires (NWs) and study their electro-mechanical properties at millikelvin temperatures. Nanomechanical resonators are fabricated using single-crystalline Au NWs and InAs NWs. The mechanical resonance signals are acquired by either magnetomotive or capacitive detection methods. The Au NWs are synthesized by chemical vapor transport method at 1100 °C, and they exhibit clean surface and single-crystallinity with little defects. Due to pristine surface quality, these Au NW mechanical resonators could provide an ideal model system for studying surface-related effects on the mechanical systems. The InAs NWs are synthesized by molecular beam epitaxy or metal organic chemical vapor deposition method. The InAs NWs show electronic conductance modulation resembling Coulomb blockade, which also manifests in the mechanical resonance signals in the form of damping and resonance frequency shift. Our result provides an evidence of strong electro-mechanical coupling in synthetic NW nanomechanical resonators.

Keywords: Au nanowire, InAs nanowire, nanomechanical resonator, synthetic nanowires

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9749 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 124
9748 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 163
9747 Software Quality Assurance in Component Based Software Development – a Survey Analysis

Authors: Abeer Toheed Quadri, Maria Abubakar, Mehreen Sirshar

Abstract:

Component Based Software Development (CBSD) is a new trend in software development. Selection of quality components is not enough to ensure software quality in Component Based Software System (CBSS). A software product is considered to be a quality product if it satisfies its customer’s needs and has minimum defects. Authors’ survey different research papers and analyzes various techniques which ensure software quality in component based software development. This paper includes an investigation about how to improve the quality of a component based software system without effecting quality attributes. The reported information is identified from literature survey. The developments of component based systems are rising as they reduce the development time, effort and cost by means of reuse. After analysis, it has been explored that in order to achieve the quality in a CBSS we need to have the components that are certified through software measure because the predictability of software quality attributes of system depend on the quality attributes of the constituent components, integration process and the framework used.

Keywords: CBSD (component based software development), CBSS (component based software system), quality components, SQA (software quality assurance)

Procedia PDF Downloads 401
9746 Mechanical Environment of the Aortic Valve and Mechanobiology

Authors: Rania Abdulkareem Aboubakr Mahdaly Ammar

Abstract:

The aortic valve (AV) is a complex mechanical environment that includes flexure, tension, pressure and shear stress forces to blood flow during cardiac cycle. This mechanical environment regulates AV tissue structure by constantly renewing and remodeling the phenotype. In vitro, ex vivo and in vivo studies have explained that pathological states such as hypertension and congenital defects like bicuspid AV ( BAV ) can potentially alter the AV’s mechanical environment, triggering a cascade of remodeling, inflammation and calcification activities in AV tissue. Changes in mechanical environments are first sent by the endothelium that induces changes in the extracellular matrix, and triggers cell differentiation and activation. However, the molecular mechanism of this process is not very well understood. Understanding these mechanisms is critical for the development of effective medical based therapies. Recently, there have been some interesting studies on characterizing the hemodynamics associated with AV, especially in pathologies like BAV, using different experimental and numerical methods. Here, we review the current knowledge of the local AV mechanical environment and its effect on valve biology, focusing on in vitro and ex vivo approaches.

Keywords: aortic valve mechanobiology, bicuspid calcification, pressure stretch, shear stress

Procedia PDF Downloads 354
9745 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 327
9744 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 160
9743 Anatomical and Pathological Evaluation of Anomaly Cases Presented to the Department of Pathology at the Kafkas University Faculty of Veterinary Medicine, between 2017 and 2019

Authors: Gülseren Kırbaş Doğan, Emin Karakurt, Mushap Kuru, Hilmi Nuhoğlu

Abstract:

Developmental anomalies can be caused by defects in bone tissue, cartilage tissue, or primitive mesenchymal tissue. Genetic-, environmental-, teratogenic-, faulty breeding selection–, or feeding-related anomalies can be observed either locally or systemically. This study aimed to evaluate in detail the various anomalies in six calves according to pathological and anatomical investigations. Six calves were delivered to the Department of Pathology at the Kafkas University Faculty of Veterinary Medicine between 2017 and 2019. These calves comprised one with anencephaly, one with the diencephalic syndrome, one with Schistosoma reflexum, two with anasarca, and one with nasal and calvarium openings. After necropsy, samples were taken from the organs, foreseen, and routine pathological examinations were performed. Following these procedures, the calves were brought to the anatomy laboratory and anatomically examined. As a result, various anomalies in 6 calves were evaluated according to pathological and anatomical investigations. These findings are believed to contribute to the literature.

Keywords: anatomy, anomaly, calf, pathology

Procedia PDF Downloads 164
9742 Impacts of Climate Change on Number of Snowy Days and Snow Season Lengths in Turkey

Authors: Evren Ozgur, Kasim Kocak

Abstract:

As a result of global warming and climate change, air temperature has increased and will continue to increase in the future. Increases in air temperatures have effects on a large number of variables in meteorology. One of the most important effects is the changes in the types of precipitation, especially in mid-latitudes. Because of increasing air temperatures, less snowfall was observed in the eastern parts of Turkey. Snowfall provides most of the water supply in spring and summer months, especially in mountainous regions of Turkey. When the temperature begins to increase in spring season, this snow starts to melt and plays an important role in agricultural purposes, drinking water supply and energy production. On the other hand, defining the snow season is very crucial especially in mountainous areas which have winter tourism opportunities. A reduction in the length of the snow season (LSS) in these regions will result in serious consequences in the long run. In the study, snow season was examined for 10 meteorological stations that are located above the altitude of 1000m. These stations have decreasing trends in the ratio of number of snowy days to total precipitation days considering earlier studies. Daily precipitation records with the observation period of 1971-2011 were used in the study. Then, the observation period was separated into 4 non-overlapping parts in order to identify decadal variations. Changes in the length of the snow season with increasing temperatures were obtained for these stations. The results of LSS were evaluated with the number of snowy days for each station. All stations have decreasing trend in number of snowy days for 1971-2011 period. In addition, seven of the results are statistically significant. Besides, decrease is observed regarding the length of snow season for studied stations. The decrease varies between 6.6 and 47.6 days according to decadal snow season averages of the stations.

Keywords: climate change, global warming, precipitation, snowfall, Turkey

Procedia PDF Downloads 162