Search results for: cloud accounting

Authors: Khawlah Al-Khalidi

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Prevalence of lower third molar impactions and angulations among Yemeni population The purpose of this study was to look into the prevalence of lower third molars in a sample of patients from Ibb University Affiliated Hospital, as well as to study and categorise their position by using Pell and Gregory classification, and to look into a possible correlation between their position and the indication for extraction. Materials and methods: This is a retrospective, observational study in which a sample of 200 patients from Ibb University Affiliated Hospital were studied, including patient record validation and orthopantomography performed in screening appointments in people aged 16 to 21. Results and discussion: Males make up 63% of the sample, while people aged 19 to 20 make up 41.2%. Lower third molars were found in 365 of the 365 instances examined, accounting for 91% of the sample under study. According to Pell and Gregory's categorisation, the most common position is IIB, with 37%, followed by IIA with 21%; less common classes are IIIA, IC, and IIIC, with 1%, 3%, and 3%, respectively. It was feasible to determine that 56% of the lower third molars in the sample were recommended for extraction during the screening consultation. Finally, there are differences in third molar location and angulation. There was, however, a link between the available space for third molar eruption and the need for tooth extraction.

Keywords: lower third molar, extraction, Pell and Gregory classification, lower third molar impaction

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Authors: Lauren Provost

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The digital world remains increasingly vulnerable, making the development of effective cybersecurity approaches even more critical in supporting the success of the digital economy and national security. Although approaches to cybersecurity have shifted and improved in the last decade with new models, especially with cloud computing and mobility, a record number of high severity vulnerabilities were recorded in the National Institute of Standards and Technology (NIST), and its National Vulnerability Database (NVD) in 2020. This is due, in part, to the increasing complexity of cyber ecosystems. Security must be approached with a more comprehensive, multi-tool strategy that addresses the complexity of cyber ecosystems, including the human factor. Ethical hacking has emerged as such an approach: a more effective, multi-strategy, comprehensive approach to cyber security's most pressing needs, especially understanding the human factor. Research on ethical hacking, however, is limited in scope. The two main objectives of this work are to (1) provide highlights of case studies in ethical hacking, (2) provide a conceptual framework for research in ethical hacking that embraces and addresses both technical and nontechnical security measures. Recommendations include an improved conceptual framework for research centered on ethical hacking that addresses many factors and attributes of significant attacks that threaten computer security; a more robust, integrative multi-layered framework embracing the complexity of cybersecurity ecosystems.

Keywords: ethical hacking, literature review, penetration testing, social engineering

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Authors: Ping Bo, Meng Yunshan

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Satellite-derived sea surface temperature (SST) is a key parameter for many operational and scientific applications. However, the disadvantage of SST data is a high percentage of missing data which is mainly caused by cloud coverage. Data Interpolating Empirical Orthogonal Function (DINEOF) algorithm is an EOF-based technique for reconstructing the missing data and has been widely used in oceanographic field. The reconstruction of SST images within a long time series using DINEOF can cause large discontinuities and one solution for this problem is to filter the temporal covariance matrix to reduce the spurious variability. Based on the previous researches, an algorithm is presented in this paper to improve the temporal correlations in EOF expansion. Similar with the previous researches, a filter, such as Laplacian filter, is implemented on the temporal covariance matrix, but the temporal relationship between two consecutive images which is used in the filter is considered in the presented algorithm, for example, two images in the same season are more likely correlated than those in the different seasons, hence the latter one is less weighted in the filter. The presented approach is tested for the monthly nighttime 4-km Advanced Very High Resolution Radiometer (AVHRR) Pathfinder SST for the long-term period spanning from 1989 to 2006. The results obtained from the presented algorithm are compared to those from the original DINEOF algorithm without filtering and from the DINEOF algorithm with filtering but without taking temporal relationship into account.

Keywords: data interpolating empirical orthogonal function, image reconstruction, sea surface temperature, temporal filter

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Authors: Prathmesh Vikas Patil, Yashaswini Lomte Patil

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Laminated composite materials have considerable attention in various engineering applications due to their exceptional strength-to-weight ratio and mechanical properties. The analysis of laminated composite plates in three-dimensional (3D) elasticity is a complex problem, as it requires accounting for the orthotropic anisotropic nature of the material and the interactions between multiple layers. Conventional approaches, such as the classical plate theory, provide simplified solutions but are limited in performing exact analysis of the plate. To address such a challenge, the state space method emerges as a powerful numerical technique for modeling the behavior of laminated composites in 3D. The state-space method involves transforming the governing equations of elasticity into a state-space representation, enabling the analysis of complex structural systems in a systematic manner. Here, an effort is made to perform a 3D elasticity analysis of plates with cross-ply and angle-ply laminates using the state space approach. The state space approach is used in this study as it is a mixed formulation technique that gives the displacements and stresses simultaneously with the same level of accuracy.

Keywords: cross ply laminates, angle ply laminates, state space method, three-dimensional elasticity analysis

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Authors: C. Castro-Egler, A. Durán-Escalante, A. García-González

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This paper presents a method to generate a finite element model of the human auditory inner ear system. The geometric model has been realized using 2D images from a virtual model of temporal bones. A point cloud has been gotten manually from those images to construct a whole mesh with hexahedral elements. The main difference with the predecessor models is the spiral shape of the cochlea with its three scales completely defined: scala tympani, scala media and scala vestibuli; which are separate by basilar membrane and Reissner membrane. To validate this model, numerical simulations have been realised with two models: an isolated inner ear and a whole model of human auditory system. Ideal conditions of displacement are applied over the oval window in the isolated Inner Ear model. The whole model is made up of the outer auditory channel, the tympani, the ossicular chain, and the inner ear. The boundary condition for the whole model is 1Pa over the auditory channel entrance. The numerical simulations by FEM have been done using a harmonic analysis with a frequency range between 100-10.000 Hz with an interval of 100Hz. The following results have been carried out: basilar membrane displacement; the scala media pressure according to the cochlea length and the transfer function of the middle ear normalized with the pressure in the tympanic membrane. The basilar membrane displacements and the pressure in the scala media make it possible to validate the response in frequency of the basilar membrane.

Keywords: finite elements method, human auditory system model, numerical analysis, 3D modelling cochlea

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Authors: M. A. Ahmed, Sidra A. Shaik

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Global and diffuse solar radiation on horizontal surface over seven cities of Sindh namely Karachi, Hyderabad, Chore, Padidan, Nawabshah, Rohri and Jacobabad were carried out using sunshine hour data of the area to assess the feasibility of solar energy utilization at Sindh province. The result obtained shows a variation of direct and diffuse component of solar radiation in summer and winter months in southern Sindh (50% direct and 50% diffuse for Karachi, and Hyderabad) where there is a large variation in direct and diffuse component of solar radiation in summer and winter months in northern region (80% direct and 20% diffuse for Rohri and Jacobabad). In southern Sindh, the contribution of diffuse solar radiation is higher during the monsoon months (July and August). The sky remains clear during September to June. In northern Sindh (Rohri and Jacobabad) the contribution of diffuse solar radiation is low even in monsoon months i,e in July and August. The Kt value for northern Sindh indicates a clear sky. In northern part of the Sindh percentage of diffuse radiation does not exceed more than 20%. The appearance of cloud is rare. From the point of view of power generation, the estimated values indicate that northern part of Sindh has high solar potential while the southern part has low solar potential.

Keywords: global and diffuse solar radiation, solar potential, Province of Sindh, solar radiation studies for power generation

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Authors: Zidani Abla

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Lymphoma is a common type of cancer that affects the lymphatic system, including the lymph nodes, spleen and other associated organs. There are two main types of lymphoma: Hodgkin's lymphoma and non-Hodgkin's lymphoma. The epidemiological, clinical and biological features of lymphoma are poorly studied in Algeria. The main objective of our study is to investigate the epidemiological, clinical, paraclinical, etiological, evolutionary and biological characteristics of non-Hodgkin's lymphoma (NHL) in the hematology department of the University Hospital Center (HUC) of Batna. This is a study of 10 patients diagnosed at Batna University Hospital. 70% were male and 30% female (sex ratio M/F= 2.33). Median age was 51.7 years. Pain, especially abdominal pain, was the main reason for consultation. Stage IV predominated (40%), followed by stage III (20%). Abdominal adenopathies (34%) were the most abundant. Secondary hepatic localization was predominant. Large B-cell NHL predominated, accounting for 60% of cases, followed by small B-cell NHL (30%). Serology for hepatitis B and C, and human immunodeficiency virus (HIV) was negative. Biologically, a predominance of hyperleukocytosis, polynuclear neutrophilic leukocytosis, lymphopenia and hypoalbuminemia were present in the majority of cases. In summary, our results remain to be compared with other works for other periods and other regions in order to generalize lymphoma percentages for the entire Algerian population.

Keywords: non Hodgkin's lymphoma, epidemiology, clinic, biology

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Authors: T. Salami, O. S. Idowu, N. J. Bello

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Climatic variability is an essential issue when dealing with the issue of climate change. Variability of some climate parameter helps to determine how variable the climatic condition of a region will behave. The most important of these climatic variables which help to determine the climatic condition in an area are both the Temperature and Precipitation. This research deals with Longterm climatic variability in Nigeria. Variables examined in this analysis include near-surface temperature, near surface minimum temperature, maximum temperature, relative humidity, vapour pressure, precipitation, wet-day frequency and cloud cover using data ranging between 1901-2010. Analyses were carried out and the following methods were used: - Regression and EOF analysis. Results show that the annual average, minimum and maximum near-surface temperature all gradually increases from 1901 to 2010. And they are in the same case in a wet season and dry season. Minimum near-surface temperature, with its linear trends are significant for annual, wet season and dry season means. However, the diurnal temperature range decreases in the recent 100 years imply that the minimum near-surface temperature has increased more than the maximum. Both precipitation and wet day frequency decline from the analysis, demonstrating that Nigeria has become dryer than before by the way of rainfall. Temperature and precipitation variability has become very high during these periods especially in the Northern areas. Areas which had excessive rainfall were confronted with flooding and other related issues while area that had less precipitation were all confronted with drought. More practical issues will be presented.

Keywords: climate, variability, flooding, excessive rainfall

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Authors: Manal Alkandari, Valeriy Skryabin, James Bishop

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Intertidal transects of four of Kuwait’s eight islands were sampled qualitatively and quantitative fauna. In total, 11 transects were sampled during spring tide lows (0 chart datum) as follows: Kubber, two transects; Qaurh, two transects; Umm Al-Maradem, three transects; and Failaka, four trasects. Qualitative and quantitative samples were collected at high, mid 1, mid 2, and low tides. In total, 270 invertebrate taxa and 15 vertebrate (fishes) taxa were identified. Failaka Island with 224 taxa was the most diverse. Second was Umm Al-Maradim with 84 taxa, followed by Kubbar with 47, and finally Qaruh with 38. Polychaetes were the most diverse group accounting for 31% of the taxa; decapods accounted for 17 %; gastropods,14 %; bivalves, 12 %; and amphipods 11%. Fishes and echinoderms contributed on 5 and 3.5 %, respectively. Three Families of polychaetes are reported for the first time in the Arabian Gulf: Protodrilidae, Nerillidae, and Saccocirridae. Island sediments consisted mostly of sand, but a few transects contained up to 40% gravel. Total organic carbon was less than 1% at all transects, but total petroleum hydrocarbons (TPH) ranged up to 100 ppm on Qaru. This is expected because of natural seeps in the area constantly supplying the intertidal zone with oil globules. TPH on Umm Al-Maradim was less than 10 ppm, except at high tide on one transect where concentrations reached 40 ppm. In general, TPHs were less than 10 ppm.

Keywords: intertidal, Kuwaits waters, marine, invertebrates, fish

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Authors: Tauhidur Rahman, Subhrajit Pathak

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In this study, structural response of Bhairabi-Sairang Tunnel due to presence of seismic faults has been thoroughly examined. There may be several active faults located in and around the project. Faults are the key seismic sources from where earthquakes are originated. The magnitude of earthquake will depend on the length of the fault. A long fault more than 200 km can produce earthquake of magnitude (Mw ) more than 8.0 and smaller length less than 10 km will produce small magnitude earthquake. Now-a-days it is very much essential to identify the distance and length of a fault from the project site. Based on this, in the present paper, a case study of the Bhairabi Sairang Tunnel of 1.73 Km length located in the North Eastern Region of India has been selected to calculate the seismic hazard from the surrounding effect of faults. A comparative study of seismic hazard at the tunnel site has been made based on the location of faults with the seismic hazard obtained from the Indian Standards code of Practice. In this paper, a practical problem of a tunnel has been analysed based on the available faults around the project site accounting the soil factor.

Keywords: seismic hazard, effect of fault, soil factor, Bhairabi Sairang tunnel

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Authors: Nuria Vargas, Frances Rodriguez

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Neotropical medium cities have opportunities to develop in a good manner. Xalapa City (Veracruz capital, Mexico) and its metropolitan region, near to the Gulf of Mexico, has already <1 million inhabitants, a medium city size, but it’s growing rapidly as several cities in Latin America. Inside a landscape where it had been a forest cloud and coffee land, emerges the city with an irregular topography. The rapid grow of the urbanization and the loss of vegetation has result in a change on the climate parameters. Frequently warms spells, floods and landslides had been impacted last 2 decades, also a higher incidence of dengue and diarrhea is mentioned in the region. Therefore, the analysis of hydrometeorological events is crucial to understand the role they play in its problem. The urbanization and others radiative forces has created a modulation that can explain the decadal climate changes on the Xalapa region. The Atlantic Multidecadal Oscillation directly influences the temperature and precipitation of the region, even more than climate change does. The total effect of these drivers can create a significant context that origin more risk. However, the most policies frequently consider only the climate change as a principal factor, but other drivers are important to consider and evaluate for the implementation of actions that improve our ambient and cities, in a context of climate change. Medium-sized cities could create better conditions for future citizens, preventing with urban planning that considers possible risks associated with weather and climate.

Keywords: natural variability, urbanization, atlantic multidecadal oscillation, land use changes

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Authors: Xinwen Zhu, Xingguang Li, Sun Yi

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Crack is one of the most common damages in buildings, bridges, roads and so on, which may pose safety hazards. However, cracks frequently happen in structures of various materials. Traditional methods of manual detection and measurement, which are known as subjective, time-consuming, and labor-intensive, are gradually unable to meet the needs of modern development. In addition, crack detection and measurement need be safe considering space limitations and danger. Intelligent crack detection has become necessary research. In this paper, an efficient method for crack detection and quantification using a 3D sensor, LiDAR, and depth camera is proposed. This method works even in a dark environment, which is usual in real-world applications. The LiDAR rapidly spins to scan the surrounding environment and discover cracks through lasers thousands of times per second, providing a rich, 3D point cloud in real-time. The LiDAR provides quite accurate depth information. The precision of the distance of each point can be determined within around  ±3 cm accuracy, and not only it is good for getting a precise distance, but it also allows us to see far of over 100m going with the top range models. But the accuracy is still large for some high precision structures of material. To make the depth of crack is much more accurate, the depth camera is in need. The cracks are scanned by the depth camera at the same time. Finally, all data from LiDAR and Depth cameras are analyzed, and the size of the cracks can be quantified successfully. The comparison shows that the minimum and mean absolute percentage error between measured and calculated width are about 2.22% and 6.27%, respectively. The experiments and results are presented in this paper.

Keywords: LiDAR, depth camera, real-time, detection and measurement

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Authors: Amitha Puranik, V. S. Binu, Seena Biju

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Missing data is a common problem in spatial analysis especially at the aggregate level. Missing can either occur in covariate or in response variable or in both in a given location. Many missing data techniques are available to estimate the missing data values but not all of these methods can be applied on spatial data since the data are autocorrelated. Hence there is a need to develop a method that estimates the missing values in both response variable and covariates in spatial data by taking account of the spatial autocorrelation. The present study aims to develop a model to estimate the missing data points at the aggregate level in spatial data by accounting for (a) Spatial autocorrelation of the response variable (b) Spatial autocorrelation of covariates and (c) Correlation between covariates and the response variable. Estimating the missing values of spatial data requires a model that explicitly account for the spatial autocorrelation. The proposed model not only accounts for spatial autocorrelation but also utilizes the correlation that exists between covariates, within covariates and between a response variable and covariates. The precise estimation of the missing data points in spatial data will result in an increased precision of the estimated effects of independent variables on the response variable in spatial regression analysis.

Keywords: spatial regression, missing data estimation, spatial autocorrelation, simulation analysis

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Authors: Mace Bentley, Zhuojun Duan, Tobias Gerken, Dudley Bonsal, Henry Way, Endre Szakal, Mia Pham, Hunter Donaldson, Chelsea Lang, Hayden Abbott, Leah Wilcynzski

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Air pollution has the potential to modify the lifespan and intensity of thunderstorms and the properties of lightning. Using data mining and geovisualization, we investigate how background climate and weather conditions shape variability in urban air pollution and how this, in turn, shapes thunderstorms as measured by the intensity, distribution, and frequency of cloud-to-ground lightning. A spatiotemporal analysis was conducted in order to identify thunderstorms using high-resolution lightning detection network data. Over seven million lightning flashes were used to identify more than 196,000 thunderstorms that occurred between 2006 - 2020 in the Washington, DC Metropolitan Region. Each lightning flash in the dataset was grouped into thunderstorm events by means of a temporal and spatial clustering algorithm. Once the thunderstorm event database was constructed, hourly wind direction, wind speed, and atmospheric thermodynamic data were added to the initiation and dissipation times and locations for the 196,000 identified thunderstorms. Hourly aerosol and air quality data for the thunderstorm initiation times and locations were also incorporated into the dataset. Developing thunderstorm climatologies using a lightning tracking algorithm and lightning detection network data was found to be useful for visualizing the spatial and temporal distribution of urban augmented thunderstorms in the region.

Keywords: lightning, urbanization, thunderstorms, climatology

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Authors: Okezie A. Ihugba

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The bounds testing ARDL (2, 2, 2, 2, 0) technique to cointegration was used in this study to investigate the effect of energy consumption and energy loss on Nigeria's manufacturing sector from 1981 to 2020. The model was created to determine the relationship between these three variables while also accounting for interactions with control variables such as inflation and commercial bank loans to the manufacturing sector. When the dependent variables are energy consumption and energy loss, the bounds tests show that the variables of interest are bound together in the long run. Because electricity consumption is a critical factor in determining manufacturing value-added in Nigeria, some intriguing observations were made. According to the findings, the relationship between LELC and LMVA is statistically significant. According to the findings, electricity consumption reduces manufacturing value-added. The target variable (energy loss) is statistically significant and has a positive sign. In Nigeria, a 1% reduction in energy loss increases manufacturing value-added by 36% in the first lag and 35% in the second. According to the study, the government should speed up the ongoing renovation of existing power plants across the country, as well as the construction of new gas-fired power plants. This will address a number of issues, including overpricing of electricity as a result of grid failure.

Keywords: L60, Q43, H81, C52, E31, ARDL, cointegration, Nigeria's manufacturing

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Authors: Abdulaziz Abdulsaleh

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This study aims at identifying the practices that should be taken into consideration by audit committees as a tool of corporate governance in Libyan commercial banks by investigating various perceptions on this topic. The study is based on a questionnaire submitted to audit committees ‘members at Libyan commercial banks, directors of internal audit departments as well as members of board of directors at these banks in addition to a number of external auditors and academic staff from Libyan universities. The study reveals that the role of audit committees has to be shifted from traditional areas of accounting to a broader role including functions related to financial reporting, audit planning, support the independence of internal and external auditors, acting as a channel of communication between external auditors and board of directors, reviewing external audit, and evaluating internal control systems. Although the study is a starting point in developing a framework of good audit committees’ practices in Libya, it is believed that the adoption of its results can result in enhancing the corporate governance practices not only in the banking sector but also in the entire corporate sector in Libya.

Keywords: audit committees, corporate governance, commercial banks, Libya

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Authors: Benjamin Bae, Mahdy Elhusseiny, Sherif El-Halaby

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This study investigates the relationship between some cultural factors and the level of dividend payouts of banks in a number of Muslim countries. We examine whether cultural factors play any role in determining dividend payout policy in banks. The results suggest that banks in high masculinity countries tend to pay higher dividends than low masculinity countries. The results also show that banks in high uncertainty avoidance (UA) countries tend to pay lower dividends than high UA countries. Additionally, the results of this study indicate that banks in high long-term orientation (LTO) countries tend to pay lower dividends than low LTO countries. However, two other cultural factors of power distance (PD) and individualism do not have any incremental explanatory power on the dividend payouts. Overall, this research adds to our understanding of the bank’s dividend payout policies. First, evidence on the relationship between the cultural factors and bank’s level of dividend payouts should be useful to investors. Second, the findings of this study provide financial statement users with useful information about the bank’s dividend payout levels. Third, in general, it also adds to the accounting and finance literature on dividends.

Keywords: cultural factor, dividend payout, Hofstede index, bank industry

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Authors: Naif Albelwi, Alan Kwan, Yacine Rezgui

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Cities with rapid growth face tremendous challenges not only to provide services to meet this growth but also to assure that this growth occurs in a sustainable way. The consumption of material, energy, and water resources is inextricably linked to population growth with a unique impact in urban areas, especially in light of significant investments in infrastructure to support urban development. Urban Metabolism (UM) is becoming popular as it provides a framework accounting the mass and energy flows through a city. The objective of this study is to determine the energy and material flows of Riyadh, Saudi Arabia using locally generated data from 1996 and 2012 and analyzing the temporal trends of energy and material flows. Preliminary results show that while the population of Riyadh grew 90% since 1996, the input and output flows have increased at higher rate. Results also show increasing in energy mobile consumption from 61k TJ in 1996 to 157k TJ in 2012 which points to Riyadh’s inefficient urban form. The study findings highlight the importance to develop effective policies for improving the use of resources.

Keywords: energy and water consumption, sustainability, urban development, urban metabolism

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Authors: Krisna Damayanti

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Negative issue about the relationship between auditors and clients often heard. It arises in view of the rise of a variety of phenomena resulting from the audit practice of greed and do not appreciate the independence of the audit profession and professional code of ethics. It is a logical consequence of the practice of capitalism in accounting. The purpose of this paper would like to uncover the existing auditing practices in Indonesia, especially Java, which is associated with a strong influence of Javanese culture with reluctant/"shy", politely, "legowo", "ngemong" friendly, "not mentholo", "tepo seliro", "ngajeni", "acquiescent". The method used by interpretive approach that emphasizes the role of language, interpret and understand and see social reality as something other than a label, name or concept. Auditing practices in each country has a culture that will affect the standard set by those regulatory standards although there has been an adaptation of IAS. In Indonesia the majority of parties dominated by Javanesse racial regulators, so Java culture is embedded in every audit practices thus conditions in Java requires auditors to behave like that, sometimes interfere with standard Java code of conduct that must be executed by an auditor. Auditors who live in Java have the characters of Javanese culture that is hard to avoid in the audit practice. However, in practice, the auditor still are relevant in their profession.

Keywords: auditors, java, character, profession, code of ethics, client

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Authors: S. Hutasavi, D. Chen

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The built-up area is a significant proxy to measure regional economic growth and reflects the Gross Provincial Product (GPP). However, an up-to-date and reliable database of built-up areas is not always available, especially in developing countries. The cloud-based geospatial analysis platform such as Google Earth Engine (GEE) provides an opportunity with accessibility and computational power for those countries to generate the built-up data. Therefore, this study aims to extract the built-up areas in Eastern Economic Corridor (EEC), Thailand using day and nighttime satellite imagery based on GEE facilities. The normalized indices were generated from Landsat 8 surface reflectance dataset, including Normalized Difference Built-up Index (NDBI), Built-up Index (BUI), and Modified Built-up Index (MBUI). These indices were applied to identify built-up areas in EEC. The result shows that MBUI performs better than BUI and NDBI, with the highest accuracy of 0.85 and Kappa of 0.82. Moreover, the overall accuracy of classification was improved from 79% to 90%, and error of total built-up area was decreased from 29% to 0.7%, after night-time light data from the Visible and Infrared Imaging Suite (VIIRS) Day Night Band (DNB). The results suggest that MBUI with night-time light imagery is appropriate for built-up area extraction and be utilize for further study of socioeconomic impacts of regional development policy over the EEC region.

Keywords: built-up area extraction, google earth engine, adaptive thresholding method, rapid mapping

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Authors: Jairson Barbosa Rodrigues, Paulo Romero Martins Maciel, Germano Crispim Vasconcelos

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This paper presents an investigation of the performance impacts regarding the variation of five factors (input data size, node number, cores, memory, and disks) when applying a distributed implementation of Naïve Bayes for text classification of a large Corpus on the Spark big data processing framework. Problem: The algorithm's performance depends on multiple factors, and knowing before-hand the effects of each factor becomes especially critical as hardware is priced by time slice in cloud environments. Objectives: To explain the functional relationship between factors and performance and to develop linear predictor models for time and cost. Methods: the solid statistical principles of Design of Experiments (DoE), particularly the randomized two-level fractional factorial design with replications. This research involved 48 real clusters with different hardware arrangements. The metrics were analyzed using linear models for screening, ranking, and measurement of each factor's impact. Results: Our findings include prediction models and show some non-intuitive results about the small influence of cores and the neutrality of memory and disks on total execution time, and the non-significant impact of data input scale on costs, although notably impacts the execution time.

Keywords: big data, design of experiments, distributed machine learning, natural language processing, spark

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Authors: V. V. Prasada Rao P., K. Venkata Subbaiah, J. Sudhir Kumar

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Most Indian cities or townships are facing greater challenges in proper disposal of their municipal solid wastes, which are growing exponentially with the rising urban population and improvement in the living standards. As per the provisional figures, 377 million people live in the urban areas accounting for 31.16 % of the Country’s total population, and expected to grow by 3.74% every year. In India, the municipal authority is liable for the safe management & disposal of Municipal Solid Wastes. However, even with the current levels of MSW generation, a majority of the local governments are unable to comply with their constitutional responsibility due to reasons ranging from cultural aspects to technological and financial constraints. In contrast, it is expected that the MSW generation in India is likely to increase from 68.8 MTD in 2011 to 160.5 MTD by 2041. Thus, the immediate challenge before the urban local bodies in India is to evolve suitable strategies not only to cope up with the current levels, but also to address the anticipated generation levels of MSW. This paper discusses the reasons for the low levels of enforcement of MSW Rules and suggests effective management strategies for the safe disposal of MSW.

Keywords: biodegradable waste, dumping sites, management strategy, municipal solid waste (MSW), MSW rules, vermicompost

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Authors: Bishal Baniya

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This paper proposes the sustainability related policy areas for decarbonisation and value addition at an organizational level. General and public sector organizations around the world are usually significant in terms of consuming resources and producing waste – powered through their massive procurement capacity. However, these organizations also possess huge potential to cut resource use and emission as many of these organizations controls supply chain of goods/services. They can therefore be a trend setter and can easily lead other major economic sectors such as manufacturing, construction and mining, transportation, etc. in pursuit towards paradigm shift for sustainability. Whilst the environmental and social awareness has improved in recent years and they have identified policy areas to improve the organizational environmental performance, value addition to the core business of the organization hasn’t been understood and interpreted correctly. This paper therefore investigates ways to align sustainability policy measures in a way that it creates better value proposition relative to benchmark by accounting both eco and social efficiency. Preliminary analysis shows co-benefits other than resource and cost savings fosters the business cases for organizations and this can be achieved by better aligning the policy measures and engaging stakeholders.

Keywords: policy measures, environmental performance, value proposition, organisational level

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Authors: Muhammad Bilal, Zhongfeng Qiu

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Aerosols, suspended particles in the atmosphere, play an important role in the earth energy budget, climate change, degradation of atmospheric visibility, urban air quality, and human health. To fully understand aerosol effects, retrieval of aerosol optical properties such as aerosol optical depth (AOD) at high spatiotemporal resolution is required. Therefore, in the present study, hourly AOD observations at 500 m resolution were retrieved from the geostationary ocean color imager (GOCI) using the simplified aerosol retrieval algorithm (SARA) over the urban area of Beijing for the year 2016. The SARA requires top-of-the-atmosphere (TOA) reflectance, solar and sensor geometry information and surface reflectance observations to retrieve an accurate AOD. For validation of the GOCI retrieved AOD, AOD measurements were obtained from the aerosol robotic network (AERONET) version 3 level 2.0 (cloud-screened and quality assured) data. The errors and uncertainties were reported using the root mean square error (RMSE), relative percent mean error (RPME), and the expected error (EE = ± (0.05 + 0.15AOD). Results showed that the high spatiotemporal GOCI AOD observations were well correlated with the AERONET AOD measurements with a correlation coefficient (R) of 0.92, RMSE of 0.07, and RPME of 5%, and 90% of the observations were within the EE. The results suggested that the SARA is robust and has the ability to retrieve high-resolution spatiotemporal AOD observations over the urban area using the geostationary satellite.

Keywords: AEORNET, AOD, SARA, GOCI, Beijing

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Authors: Ofoegbu Ositadinma Edward

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This research paper discusses a web based monitoring system that enables effective monitoring of fuel pump output and sales volume from distributed fuel stations under the domain of a single company/organization. The traditional method of operation by these organizations in Nigeria is non-automated and accounting for dispensed product is usually approximated and manual as there is little or no technology implemented to presently provide information relating to the state of affairs in the station both to on-ground staff and to supervisory staff that are not physically present in the station. This results in unaccountable losses in product and revenue as well as slow decision making. Remote monitoring technology as a vast research field with numerous application areas incorporating various data collation techniques and sensor networks can be applied to provide information relating to fuel pump status in distributed fuel stations reliably. Thus, the proposed system relies upon a microcontroller, keypad and pump to demonstrate the traditional fuel dispenser. A web-enabled PC with an accompanying graphic user interface (GUI) was designed using virtual basic which is connected to the microcontroller via the serial port which is to provide the web implementation.

Keywords: fuel pump, microcontroller, GUI, web

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Authors: Kang Huang, Wanting Zhou, Shiwei Yuan, Lei Li

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Since information technology develops rapidly, the security issue has become an increasingly critical for computer system. In particular, as cloud computing and the Internet of Things (IoT) continue to gain widespread adoption, computer systems need to new security threats and attacks. The Root of Trust (RoT) is the foundation for providing basic trusted computing, which is used to verify the security and trustworthiness of other components. Design a reliable Root of Trust and guarantee its own security are essential for improving the overall security and credibility of computer systems. In this paper, we discuss the implementation of self-security technology based on the RISC-V Root of Trust at the hardware level. To effectively safeguard the security of the Root of Trust, researches on security safeguard technology on the Root of Trust have been studied. At first, a lightweight and secure boot framework is proposed as a secure mechanism. Secondly, two kinds of memory protection mechanism are built to against memory attacks. Moreover, hardware implementation of proposed method has been also investigated. A series of experiments and tests have been carried on to verify to effectiveness of the proposed method. The experimental results demonstrated that the proposed approach is effective in verifying the integrity of the Root of Trust’s own boot rom, user instructions, and data, ensuring authenticity and enabling the secure boot of the Root of Trust’s own system. Additionally, our approach provides memory protection against certain types of memory attacks, such as cache leaks and tampering, and ensures the security of root-of-trust sensitive information, including keys.

Keywords: root of trust, secure boot, memory protection, hardware security

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Authors: Muhammed Buhary Muhammed Thabith, Nor Asiah Mohamad

Abstract:

Religious Endowment (RE) (Waqf) has played an essential role in Islamic history and made a significant impact on the society, particularly in terms of socioeconomics. This has been made possible by having appropriate management of the RE propertiesin order to achieve the Sustainable Development Goals (SDGs), and the region of Kinniya, Sri Lanka, is not an exception. However, since the last Religious Endowment Act of 1982, a considerable deterioration has taken place, and cases of dormant properties have increased. This study proposes a conceptual model based on the SDGs initiatives to fill in the gaps. It analyses the application of the current RE properties management and identifies the issues as well as the challenges in the implementation of the RE Act. It adopts a doctrinal analysis involving the primary and secondary data, including statutes, practices, case law, and reports. The findings show that there are various management modes adopted by the stakeholders of RE. Some approaches are in tandem with the rules and practices of the SDGs with emphasis on support and cooperation from the community, private sector, and the government. Several initiatives such as awareness on RE, legal enforcements without fears and favours, as well as accounting and auditing, are recommended to minimize problems in managing the RE towards attaining the SDGs.

Keywords: sustainable development goals (SDGs), management, endowment, Sri Lanka

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Authors: Levan Sabauri

Abstract:

Audit is an independent inspection of the financial statement of the audited person and expresses the opinion of an auditor on the reliability of this statement. The auditor’s activity (auditor’s service) is realized by auditing organizations, individual auditors in connection to conduction of an audit and rendering of audit accompanying services. The profession of auditor means a high level of responsibility for rendered service. Results of decisions made by information users depend on the quality of the auditor’s conclusion. Owners, investors, creditors, and society rely on the opinion of the auditor under the condition that inspection was conducted with good quality. Therefore, the existence of the well-functioning audit quality control system for the administering of the audit is an important issue. An efficient audit quality control system is a substantial challenge that many countries face worldwide, especially those states where these systems are being formed within the respective reform program. The presented article reflects on the best practices of the leading countries, the assumptions and recommendations for the financial accounting, reporting and audit; current reforms in Georgia are made based on this comparative analysis.

Keywords: audit quality control, audit program, financial statement, perspective analysis

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Authors: Alessandra Marcelletti, Giovanni Trovato

Abstract:

Corruption in public offices is found to be the reflection of country-specific features, however, the exact magnitude and the statistical significance of its determinants effect has not yet been identified. The paper aims to propose an estimation method to measure the impact of country fundamentals on corruption, showing that covariates could differently affect the extent of corruption across countries. Thus, we exploit a model able to take into account different factors affecting the incentive to ask or to be asked for a bribe, coherently with the use of the Corruption Perception Index. We assume that discordant results achieved in literature may be explained by omitted hidden factors affecting the agents' decision process. Moreover, assuming homogeneous covariates effect may lead to unreliable conclusions since the country-specific environment is not accounted for. We apply a Finite Mixture Model with concomitant variables to 129 countries from 1995 to 2006, accounting for the impact of the initial conditions in the socio-economic structure on the corruption patterns. Our findings confirm the hypothesis of the decision process of accepting or asking for a bribe varies with specific country fundamental features.

Keywords: Corruption, Finite Mixture Models, Concomitant Variables, Countries Classification

Procedia PDF Downloads 260

Authors: Chao Xu

Abstract:

Selecting ground motion intensity measures reasonably is one of the very important issues to affect the input ground motions selecting and the reliability of vulnerability analysis results. In this paper, inelastic spectral displacement is used as an alternative intensity measure to characterize the ground motion damage potential. The inelastic spectral displacement is calculated based modal pushover analysis and inelastic spectral displacement based incremental dynamic analysis is developed. Probability seismic demand analysis of a six story and an eleven story RC frame are carried out through cloud analysis and advanced incremental dynamic analysis. The sufficiency and efficiency of inelastic spectral displacement are investigated by means of regression and residual analysis, and compared with elastic spectral displacement. Vulnerability curves are developed based on inelastic spectral displacement. The study shows that inelastic spectral displacement reflects the impact of different frequency components with periods larger than fundamental period on inelastic structural response. The damage potential of ground motion on structures with fundamental period prolonging caused by structural soften can be caught by inelastic spectral displacement. To be compared with elastic spectral displacement, inelastic spectral displacement is a more sufficient and efficient intensity measure, which reduces the uncertainty of vulnerability analysis and the impact of input ground motion selection on vulnerability analysis result.

Keywords: vulnerability, probability seismic demand analysis, ground motion intensity measure, sufficiency, efficiency, inelastic time history analysis

Procedia PDF Downloads 349