Search results for: auditor switch

Authors: Cyril Kaplan, Nikola Jajcay

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We developed purely sonic, musical based, highly customizable EEG neurofeedback environment designed to administer a new neurofeedback training protocol. The training protocol concentrates on improving the ability to switch between several mental states characterized by different levels of arousal, each of them correlated to specific brain wave activity patterns in several specific regions of neocortex. This paper describes the neurofeedback training environment we developed and its specificities, thus can be helpful as a manual to guide other neurofeedback users (both researchers and practitioners) interested in our editable open source program (available to download and usage under CC license). Responses and reaction of first trainees that used our environment are presented in this article. Combination of qualitative methods (thematic analysis of neurophenomenological insights of trainees and post-session semi-structured interviews) and quantitative methods (power spectra analysis of EEG recorded during the training) were employed to obtain a multifaceted view on our new training protocol.

Keywords: EEG neurofeedback, mixed methods, self-regulation, switch-between-states training

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Authors: Adriana M. Duquette, Derek P. Bornath

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Reaction Time (RT) and Movement Time (MT) are important components of everyday life that have an effect on the way in which we move about our environment. These measures become even more crucial when an event can be caused (or avoided) in a fraction of a second, such as the RT and MT required while driving. The purpose of this study was to develop a more simple method of testing RT and MT during simulated driving with or without text messaging, in a university-aged population (n = 170). In the control condition, a randomly-delayed red light stimulus flashed on a computer interface after the participant began pressing the ‘gas’ pedal on a foot switch mat. Simple RT was defined as the time between the presentation of the light stimulus and the initiation of lifting the foot from the switch mat ‘gas’ pedal; while MT was defined as the time after the initiation of lifting the foot, to the initiation of depressing the switch mat ‘brake’ pedal. In the texting condition, upon pressing the ‘gas’ pedal, a ‘text message’ appeared on the computer interface in a dialog box that the participant typed on their cell phone while waiting for the light stimulus to turn red. In both conditions, the sequence was repeated 10 times, and an average RT (seconds) and average MT (seconds) were recorded. Condition significantly (p = .000) impacted overall RTs, as the texting condition (0.47 s) took longer than the no-texting (control) condition (0.34 s). Longer MTs were also recorded during the texting condition (0.28 s) than in the control condition (0.23 s), p = .001. Overall increases in Response Time (RT + MT) of 189 ms during the texting condition would equate to an additional 4.2 meters (to react to the stimulus and begin braking) if the participant had been driving an automobile at 80 km per hour. In conclusion, increasing task complexity due to the dual-task demand of text messaging during simulated driving caused significant increases in RT (41%), MT (23%) and Response Time (34%), thus further strengthening the mounting evidence against text messaging while driving.

Keywords: simulated driving, text messaging, reaction time, movement time

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Authors: Dominic Huschke, Rudolf Keil

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New driving functionalities like highly automated driving have a major impact on the electrics/electronics architecture of future vehicles and inevitably lead to higher safety requirements. Partly due to these increased requirements, the vehicle industry is increasingly looking at semiconductor switches as an alternative to conventional melting fuses. The protective functionality of semiconductor switches can be implemented in hardware as well as in software. A current approach discussed in science and industry is the implementation of a model of the protected low voltage power cable on a microcontroller to calculate its temperature. Here, the information regarding the current is provided by the continuous current measurement of the semiconductor switch. The signal to open the semiconductor switch is provided by the microcontroller when a previously defined limit for the temperature of the low voltage power cable is exceeded. A setup for the testing of the described principle for electronic fuse protection of a low voltage power cable is built and successfullyvalidated with experiments afterwards. Here, the evaluation criterion is the deviation of the measured temperature of the low voltage power cable from the specified limit temperature when the semiconductor switch is opened. The analysis is carried out with an assumed ambient temperature as well as with a measured ambient temperature. Subsequently, the experimentally performed investigations are simulated in a virtual environment. The explicit focus is on the simulation of the behavior of the microcontroller with an implemented model of a low voltage power cable in a real-time environment. Subsequently, the generated results are compared with those of the experiments. Based on this, the completely virtual design of the described approach is assumed to be valid.

Keywords: automotive wire harness, electronic fuse protection, low voltage power cable, semiconductor-based fuses, software-based validation

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Authors: Shpetim Rezniqi

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Over the years has increased, and increasingly has become necessary to make audit of financial statements. An auditor to perform an audit, should plan its audit in order to provide a high-quality audit and to be performed in an economic, efficient, effective and timely. This phase of the audit is also important stages of reach to the final goal of an audit to be professional and based in Kosovo and International Standards on Auditing. Always considering Kosovo as a new state and once out of war, where everything in its entrepreneurship started from the lowest stage of economic development and aim at development and regional and European integration, planning and performing audit becomes even more important.

Keywords: control, accounting, planning, analysis

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Authors: Munish Saroch, Amit Saini

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Introduction: Many children with congenital malformation of inner ear have undergone cochlear implant (CI) surgery. The results for cochlear implant surgery in these children are very encouraging and provide a ray of hope for these patients. Objective: The main objective of this presentation is to prove that even in Mondini’s deformity Minimal incision cochlear implantation improves cosmesis, reduces post-operative infection and earliest switch on of device. Methods: We report a case of two-year-old child suffering from Mondini’s deformity who underwent CI with minimal incision cochlear implantation (MICI). MICI has been developed with the aims of reducing the impact of surgery on the patient without any preoperative shaving of hairs. Results: Patient after surgery with MICI showed better looking postauricular scar, low post-operative morbidity in comparison to conventional wider access approach and hence earliest switch on of device (1st post operative day). Conclusion: We are of opinion that MICI is safe and successful in Mondini’s deformity.

Keywords: CI, Cochlear Implant, MICI, Minimal Incision Cochlear Implantation, HL, Hearing Loss, HRCT, High Resolution Computer Tomography, MRI, Magnetic resonance imaging, SCI, Standard cochlear implantation

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Authors: Mahdiar Hosseinghadiry, Razali Ismail, F. Fotovati

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One of the most important and challenging tasks in testing network-on-chip based system-on-chips (NoC based SoCs) is to verify the communication entity. It is important because of its usage for transferring both data packets and test patterns for intellectual properties (IPs) during normal and test mode. Hence, ensuring of NoC reliability is required for reliable IPs functionality and testing. On the other hand, it is challenging due to the required time to test it and the way of transferring test patterns from the tester to the NoC components. In this paper, two testing techniques for mesh-based NoC interconnections are proposed. The first one is based on one-by-one testing and the second one divides NoC interconnects into three parts, horizontal links of switches in even columns, horizontal links of switches in odd columns and all vertical. A design for testability (DFT) architecture is represented to send test patterns directly to each switch under test and also support the proposed testing techniques by providing a loopback path in each switch. The simulation results shows the second proposed testing mechanism outperforms in terms of test time because this method test all the interconnects in only three phases, independent to the number of existed interconnects in the network, while test time of other methods are highly dependent to the number of switches and interconnects in the NoC.

Keywords: on chip, interconnection testing, horizontal-vertical testing, enhanced unicast

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Authors: Mustafa Malki, Ewan R. Pearson

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Tools utilized by health care practitioners to flag potential adverse drug reactions secondary to drug-drug interactions ignore individual genetic variation, which has the potential to markedly alter the severity of these interactions. To our best knowledge, there have been limited published studies on the impact of genetic variation on drug-drug interactions. Therefore, our aim in this project is the discovery of previously unrecognized, clinically important drug-drug-gene interactions (DDGIs) within the list of most commonly used drug combinations in the UK. The UKBB database was utilized to identify the top most frequently prescribed drug combinations in the UK with at least one route of interaction (over than 200 combinations were identified). We have recognised 37 common and unique interacting genes considering all of our drug combinations. Out of around 600 potential genetic variants found in these 37 genes, 100 variants have met the selection criteria (common variant with minor allele frequency ≥ 5%, independence, and has passed HWE test). The association between these variants and the use of each of our top drug combinations has been tested with a case-control analysis under the log-additive model. As the data is cross-sectional, drug intolerance has been identified from the genotype distribution as presented by the lower percentage of patients carrying the risky allele and on the drug combination compared to those free of these risk factors and vice versa with drug tolerance. In GoDARTs database, the same list of common drug combinations identified by the UKBB was utilized here with the same list of candidate genetic variants but with the addition of 14 new SNPs so that we have a total of 114 variants which have met the selection criteria in GoDARTs. From the list of the top 200 drug combinations, we have selected 28 combinations where the two drugs in each combination are known to be used chronically. For each of our 28 combinations, three drug response phenotypes have been identified (drug stop/switch, dose decrease, or dose increase of any of the two drugs during their interaction). The association between each of the three phenotypes belonging to each of our 28 drug combinations has been tested against our 114 candidate genetic variants. The results show replication of four findings between both databases : (1) Omeprazole +Amitriptyline +rs2246709 (A > G) variant in CYP3A4 gene (p-values and ORs with the UKBB and GoDARTs respectively = 0.048,0.037,0.92,and 0.52 (dose increase phenotype)) (2) Simvastatin + Ranitidine + rs9332197 (T > C) variant in CYP2C9 gene (0.024,0.032,0.81, and 5.75 (drug stop/switch phenotype)) (3) Atorvastatin + Doxazosin + rs9282564 (T > C) variant in ABCB1 gene (0.0015,0.0095,1.58,and 3.14 (drug stop/switch phenotype)) (4) Simvastatin + Nifedipine + rs2257401 (C > G) variant in CYP3A7 gene (0.025,0.019,0.77,and 0.30 (drug stop/switch phenotype)). In addition, some other non-replicated, but interesting, significant findings were detected. Our work also provides a great source of information for researchers interested in DD, DG, or DDG interactions studies as it has highlighted the top common drug combinations in the UK with recognizing 114 significant genetic variants related to drugs' pharmacokinetic.

Keywords: adverse drug reactions, common drug combinations, drug-drug-gene interactions, pharmacogenomics

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Authors: Heiko Jessen, Laura Tanus, Slobodan Ruzicic

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Objectives: The efficacy of Stribild®, an integrase strand transfer inhibitor (INSTI) -based STR, has been evaluated in randomized clinical trials and it has demonstrated durable capability in terms of achieving sustained suppression of HIV-1 RNA-levels. However, differences in monitoring frequency, existing selection bias and profile of patients enrolled in the trials, may all result in divergent efficacy of this regimen in routine clinical settings. The aim of this study was to assess the virologic outcomes, safety and tolerability profile of Stribild® in a routine clinical setting. Methods: This was a retrospective monocentric analysis on HIV-1-infected patients, who started with or were switched to Stribild®. Virological failure (VF) was defined as confirmed HIV-RNA>50 copies/ml. The minimum time of follow-up was 24 weeks. The percentage of patients remaining free of therapeutic failure was estimated using the time-to-loss-of-virologic-response (TLOVR) algorithm, by intent-to-treat analysis. Results: We analyzed the data of 197 patients (56 ART-naïve and 141 treatment-experienced patients), who fulfilled the inclusion criteria. Majority (95.9%) of patients were male. The median time of HIV-infection at baseline was 2 months in treatment-naïve and 70 months in treatment-experienced patients. Median time [IQR] under ART in treatment-experienced patients was 37 months. Among the treatment-experienced patients 27.0% had already been treated with a regimen consisting of two NRTIs and one INSTI, whereas 18.4% of them experienced a VF. The median time [IQR] of virological suppression prior to therapy with Stribild® in the treatment-experienced patients was 10 months [0-27]. At the end of follow-up (median 33 months), 87.3% (95% CI, 83.5-91.2) of treatment-naïve and 80.3% (95% CI, 75.8-84.8) of treatment-experienced patients remained free of therapeutic failure. Considering only treatment-experienced patients with baseline VL<50 copies/ml, 83.0% (95% CI, 78.5-87.5) remained free of therapeutic failure. A total of 17 patients stopped treatment with Stribild®, 5.4% (3/56) of them were treatment-naïve and 9.9% (14/141) were treatment-experienced patients. The Stribild® therapy was discontinued in 2 (1.0%) because of VF, loss to follow-up in 4 (2.0%), and drug-drug interactions in 2 (1.0%) patients. Adverse events were in 7 (3.6%) patients the reason to switch from therapy with Stribild® and further 2 (1.0%) patients decided personally to switch. The most frequently observed adverse events were gastrointestinal side effects (20.0%), headache (8%), rash events (7%) and dizziness (6%). In two patients we observed an emergence of novel resistances in integrase-gene. The N155H evolved in one patient and resulted in VF. In another patient S119R evolved either during or shortly upon switch from therapy with Stribild®. In one further patient with VF two novel mutations in the RT-gene were observed when compared to historical genotypic test result (V106I/M and M184V), whereby it is not clear whether they evolved during or already before the switch to Stribild®. Conclusions: Effectiveness of Stribild® for treatment-naïve patients was consistent with data obtained in clinical trials. The safety and tolerability profile as well as resistance development confirmed clinical efficacy of Stribild® in a daily practice setting.

Keywords: ART, HIV, integrase inhibitor, stribild

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Authors: John Mambambo

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Debates on the link between Bantu languages are often epitomized by animated theoretical critiques, including the language zoning and groupings. This evaluative, qualitative inquiry hovers above theoretical critiques to offer the sparsely studied ChiShona and isiXhosa code-switching nexus, a yawning gap in scholarship. Using interviews, questionnaires and observations, data germane to the study were collected from a purposively selected group of Shona speakers who had resided in Xhosa-speaking communities for not less than a year. Deploying Myers-Scotton’s Markedness theory, the paper gazes into the pragmatic linguistic affinity that is affirmed through the Shona-Xhosa code-switching in Cape Town. The assorted social variables motivating bilingual speakers to code-switch in Cape Town are also explored in this study. The study unveils that Shona speakers are motivated to code-switch by the linguistic affinity between ChiShona and isiXhosa. Other socio-political justifications also give an impetus to this phenomenon. The Matrix Language Frame Model affirms that ChiShona is the base while isiXhosa is the embedded language during code-switching. This paper is a momentous advancement of the extant literature on code-switching. It is a unique contribution to the nexus between ChiShona and isiXhosa languages, providing fresh insights into the discourse on African language comparison studies.

Keywords: code-switching, chishona, isiXhosa, bilingualism

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Authors: R. Furutani, G. Kikuchi

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Generally, the optical interferometer system is too complicated and difficult to change the measurement items, pitch, yaw, and row, etc. In this article, the optical interferometer system using the transmissive Liquid Crystal Device (LCD) as the switch of the optical path was proposed. At first, the normal optical interferometer, Michelson interferometer, was constructed to measure the pitch angle and the yaw angle. In this optical interferometer, the ball lenses with the refractive indices of 2.0 were used as the retroreflectors. After that, the transmissive LCD was introduced as the switch to select the adequate optical path. In this article, these optical systems were constructed. Pitch measurement interferometer and yaw measurement interferometer were switched by the transmissive LCD. When the LCD was open for the yaw measurement, the yaw was sufficiently measured and optical path for the pitch measurement was blocked. On the other hand, when the LCD was open for the pitch measurement, the pitch was measured and the optical path for the yaw measurement was also blocked. In this article, the results of both of pitch measurement and yaw measurement were shown, and the result of blocked yaw measurement and pitch measurement were shown. As this measurement system was based on Michelson interferometer, the other measuring items, the deviation along the optical axis, the vertical deviation to the optical axis and row angle, could be measured by the additional ball lenses and the additional switching in future work.

Keywords: any direction angle, ball lens, laser interferometer, transmissive liquid crystal device

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Authors: Jeanne Leblond, Warren Viricel, Amira Mbarek

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Although several products have reached the market, gene therapeutics are still in their first stages and require optimization. It is possible to improve their lacking efficiency by the use of carefully engineered vectors, able to carry the genetic material through each of the biological barriers they need to cross. In particular, getting inside the cell is a major challenge, because these hydrophilic nucleic acids have to cross the lipid-rich plasmatic and/or endosomal membrane, before being degraded into lysosomes. It takes less than one hour for newly endocytosed liposomes to reach highly acidic lysosomes, meaning that the degradation of the carried gene occurs rapidly, thus limiting the transfection efficiency. We propose to use a new pH-sensitive lipid able to change its conformation upon protonation at endosomal pH values, leading to the disruption of the lipidic bilayer and thus to the fast release of the nucleic acids into the cytosol. It is expected that this new pH-sensitive mechanism promote endosomal escape of the gene, thereby its transfection efficiency. The main challenge of this work was to design a preparation presenting fast-responding lipidic bilayer destabilization properties at endosomal pH 5 while remaining stable at blood pH value and during storage. A series of pH-sensitive lipids able to perform a conformational switch upon acidification were designed and synthesized. Liposomes containing these switchable lipids, as well as co-lipids were prepared and characterized. The liposomes were stable at 4°C and pH 7.4 for several months. Incubation with siRNA led to the full entrapment of nucleic acids as soon as the positive/negative charge ratio was superior to 2. The best liposomal formulation demonstrated a silencing efficiency up to 10% on HeLa cells, very similar to a commercial agent, with a lowest toxicity than the commercial agent. Using flow cytometry and microscopy assays, we demonstrated that drop of pH was required for the transfection efficiency, since bafilomycin blocked the transfection efficiency. Additional evidence was brought by the synthesis of a negative control lipid, which was unable to switch its conformation, and consequently exhibited no transfection ability. Mechanistic studies revealed that the uptake was mediated through endocytosis, by clathrin and caveolae pathways, as reported for previous lipid nanoparticle systems. This potent system was used for the treatment of hypercholesterolemia. The switchable lipids were able to knockdown PCSK9 expression on human hepatocytes (Huh-7). Its efficiency is currently evaluated on in vivo mice model of PCSK9 KO mice. In summary, we designed and optimized a new cationic pH-sensitive lipid for gene delivery. Its transfection efficiency is similar to the best available commercial agent, without the usually associated toxicity. The promising results lead to its use for the treatment of hypercholesterolemia on a mice model. Anticancer applications and pulmonary chronic disease are also currently investigated.

Keywords: liposomes, siRNA, pH-sensitive, molecular switch

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Authors: Busra Nur Ozguler Aktel

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This research aims to understand the factors that affect the ways in which tribes perceive and respond to violent conflicts in fragile states, given that tribes are essential stakeholders in many conflict-ridden fragile states, whether Afghanistan, Iraq, Syria, Libya, Somalia, Nigeria, or Yemen. It explores the primary questions of why some tribes align with extremist groups while others align with states during civil wars and why some tribes switch alignments. It argues that tribes form and switch alignments based on their perception of threats to their traditional tribal structure (internal dynamics) and clientelist relationships (external dynamics). Put differently; threat perceptions lead them to choose either the state or extremist groups that will more likely secure their traditional structure and patronage networks. This study focuses on Iraqi tribes as a case study. It builds a theory of tribal alignment formation based on ethnographic fieldwork in the Middle East, with a particular focus on Iraqi Sunni tribes living in the Kurdish region of Iraq and Jordan. As a result of the interviews with tribal leaders and members, local journalists, researchers, and politicians, it concludes that complex (re)alignments of tribes can determine the course and outcome of the conflicts, either mitigating or escalating violence. This study contributes to the larger body of conflict management and peacebuilding literature by introducing tribes as non-state actors and exploring their interactions with other actors in civil wars.

Keywords: civil wars, tribes, alignment formation, side-switching, Iraq

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Authors: Samar Mohamed Magdy Abdelrahim

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This study is an attempt to investigate the phenomenon of code-switching that takes place between Arabic and English in social discourse among high, well-educated, and young people in Egypt. The study aims at digging deeper to extract the trigger factors of such occurrences, namely when people encounter embarrassing situations in their daily conversations. Nowadays, most young Egyptians tend to use English words in certain situations that might make them feel embarrassed. To disguise their feelings and soften the impact of these words in the context, they code-switch (CS) from Arabic into English. To obtain accurate results, the study utilized a quantitative analysis approach that combines personal observations and a questionnaire to examine the phenomenon appropriately. The questionnaire was designed to categorize different types of embarrassing topics to be evaluated by participants. These topics include certain parts of the human body, types of clothes, taboo words, and specific medical conditions. Many studies have examined the use of CS as a prestigious way of communicating and expressing solidarity between Arabic and English. Other studies have dealt with switches that take place in classrooms. However, not many studies have paid attention to this angle of CS, especially in Egypt. The results conclude that gender and the circumstances that surround the conversation are essential factors of CS since females tend to switch codes more than males in embarrassing situations. According to the study, CS serves the socio-pragmatic function in terms of helping young, well-educated bilinguals express themselves in a second language that would be distressing in the first.

Keywords: code-switching, embarrassment, Arabic, English

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Authors: Tzu-Ching Weng, Hsin-Yi Chi

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This study examines the effect of family succession on the cost of bank loans and non-price contractual terms. We use a unique dataset from China and find that lending banks are likely to charge high-interest rates and offer tight contractual terms, such as loan maturity and collateral requirement, for family succession firms. These findings indicate that information and default risks may arise after subsequent family successions. We also find that family succession firms can reduce the cost of bank loans by hiring top-tier auditors to enhance financial reporting credibility. This finding suggests that professional and high-quality auditors can provide extremely valuable services to family succession firms.

Keywords: family succession, cost of bank loans, loan contract terms, top-tier auditor

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Authors: O. S. Ebrahim, K. O. Shawky, M. O. S. Ebrahim, P. K. Jain

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Induction Motor (IM) driving pump is the main consumer of electricity in a typical fluid transportation system (FTS). It was illustrated that changing the connection of the stator windings from delta to star at no load could achieve noticeable active and reactive energy savings. This paper proposes a supervisory hysteresis liquid-level control with three-state energy saving mode (ESM) for IM in FTS including storage tank. The IM pump drive comprises modified star/delta switch and hydromantic coupler. Three-state ESM is defined, along with the normal running, and named analog to computer ESMs as follows: Sleeping mode in which the motor runs at no load with delta stator connection, hibernate mode in which the motor runs at no load with a star connection, and motor shutdown is the third energy saver mode. A logic flow-chart is synthesized to select the motor state at no-load for best energetic cost reduction, considering the motor thermal capacity used. An artificial neural network (ANN) state estimator, based on the recurrent architecture, is constructed and learned in order to provide fault-tolerant capability for the supervisory controller. Sequential test of Wald is used for sensor fault detection. Theoretical analysis, preliminary experimental testing and, computer simulations are performed to show the effectiveness of the proposed control in terms of reliability, power quality and energy/coenergy cost reduction with the suggestion of power factor correction.

Keywords: ANN, ESM, IM, star/delta switch, supervisory control, FT, reliability, power quality

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Authors: Hani Albogami

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The internal audit function is considered as one of the internal corporate governance mechanisms that may have an impact on improving earnings quality by constraining earnings management. The internal audit function is also a unique corporate governance mechanism because internal auditors have more involvement with the day-to-day operations comparing to the audit committee, and also internal auditors audit their companies the whole year compared to the external auditor who audits only a certain time of the year. The relationships between internal audit function and earnings management can be understood by some theories. Therefore, this paper provides a theoretical background of the influence of the quality of internal audit function on earnings management. In particular, the agency theory, institutional theory, singling theory, and resource dependency theory are adapted by this paper to provide some understanding and analyses that can be a basis for future research to contribute to the corporate governance academic studies.

Keywords: internal audit, corporate governance, earnings management, accounting

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Authors: Taoufik Djennane

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Algeria is characterized by a fragmented language education policy. While pre-university education is entirely conducted in Arabic, higher education remains linguistically divided, with some fields offered in Arabic and others exclusively based on French. Within this linguistic policy, English remains far behind French. However, there has been a significant shift in the state’s linguistic orientation since the social riot of March 2019, known as El-Hirak, which ousted away the ex-president. Since then, social calls were voiced to get rid of French, and English started to receive an unprecedented political push. The historical decision only came at the beginning of the academic year 2023-2024 when the ministry of higher education imposed English as medium of instruction (hereafter EMI), especially in scientific and technological fields. As such, this paper considered this abrupt switch in the medium of instruction and its effects on the community of teachers. Building on a socio-psychological approach, teachers’ attitudes towards EMI were measured. Data were collected using classroom observation, semi-structured interviews and a survey. The results showed that a clear majority of teachers hold negative attitudes towards EMI. The point is that they are linguistically incompetent, and they are not ready yet to deliver content subjects in a language they have no, or little, command of. The study showed the importance of considering attitudes in the ‘policy-formation’ stage before the ‘implementation’ stage. The findings also proved that teachers are not passive bystanders; they can rather be the final arbiters imposing themselves as policy-makers resisting ministerial instructions through their linguistic practices inside the classroom which only acknowledge French. The study showed the necessity to avoid sudden switch and opt for gradual change, without putting aside those who are directly concerned with political/pedagogical measures (teachers, learners, etc).

Keywords: micro planning, EMI, language education policy, agency

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Authors: Manel Langar, Riad Bourguiba, Jaouhar Mouine

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In this paper, we propose the design and implementation of an enhanced wormhole virtual channel on chip router. It is a heart of a mesh NoC using the XY deterministic routing algorithm. It is characterized by its simple virtual channel allocation strategy which allows reducing area and complexity of connections without affecting the performance. We implemented our router on a Tezzaron process to validate its performances. This router is a basic element that will be used later to design a 3D mesh NoC.

Keywords: NoC, mesh, router, 3D NoC

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Authors: Nadir Atayev, Mehman Hasanov

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Future spacecraft will require a structural change in the way data is transmitted due to the increase in the volume of data required for space communication. Current radio frequency communication systems are already facing a bottleneck in the volume of data sent to the ground segment due to their technological and regulatory characteristics. To overcome these issues, free space optics communication plays an important role in the integrated terrestrial space network due to its advantages such as significantly improved data rate compared to traditional RF technology, low cost, improved security, and inter-satellite free space communication, as well as uses a laser beam, which is an optical signal carrier to establish satellite-ground & ground-to-satellite links. In this approach, there is a need for high-speed and energy-efficient systems as a base platform for sending high-volume video & audio data. Nano Satellite and its branch CubeSat platforms have more technical functionality than large satellites, wheres cover an important part of the space sector, with their Low-Earth-Orbit application area with low-cost design and technical functionality for building networks using different communication topologies. Along the research theme developed in this regard, the output parameter indicators for the FSO of the optical communication transceiver subsystem on the existing CubeSat platforms, and in the direction of improving the mentioned parameters of this communication methodology, 3D optical switch and laser beam controlled optical transponder with 2U CubeSat structural subsystems and application in the Low Earth Orbit satellite network topology, as well as its functional performance and structural parameters, has been studied accordingly.

Keywords: cubesat, free space optics, nano satellite, optical laser communication.

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Authors: Gil Bae, Seung Uk Choi, Jae Eun Lee, Joon Hwa Rho

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Using proprietary engagement partner identity information for the Big 4 audit firms in Korea over the 2001-2011 period, we find that expert engagement partners obtain significantly higher total compensation than do non-expert partners. Importantly, we also find that expert partners increase the number of audit hours compared to their non-expert counterparts. The hourly billing rate, calculated as total fees divided by total audit hours, of expert partners is not higher than that of non-expert partners, indicating that there is no expert partner premium reflected in the hourly rate. This finding suggests that the increase in total audit fees is attributable mainly to the increase in the quantity of audit hours that expert partners work, not from the higher fee per hour. The results are not attributable to auditor selection bias.

Keywords: industry expert partners, expert premiums, audit hours, hourly charge rate

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Authors: N. Santatriniaina, J. Deseure, T. Q. Nguyen, H. Fontaine, C. Beitia, L. Rakotomanana

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Nowadays, with the increasing of the wafer's size and the decreasing of critical size of integrated circuit manufacturing in modern high-tech, microelectronics industry needs a maximum attention to challenge the contamination control. The move to 300 mm is accompanied by the use of Front Opening Unified Pods for wafer and his storage. In these pods an airborne cross contamination may occur between wafers and the pods. A predictive approach using modeling and computational methods is very powerful method to understand and qualify the AMCs cross contamination processes. This work investigates the required numerical tools which are employed in order to study the AMCs cross-contamination transfer phenomena between wafers and FOUPs. Numerical optimization and finite element formulation in transient analysis were established. Analytical solution of one dimensional problem was developed and the calibration process of physical constants was performed. The least square distance between the model (analytical 1D solution) and the experimental data are minimized. The behavior of the AMCs intransient analysis was determined. The model framework preserves the classical forms of the diffusion and convection-diffusion equations and yields to consistent form of the Fick's law. The adsorption process and the surface roughness effect were also traduced as a boundary condition using the switch condition Dirichlet to Neumann and the interface condition. The methodology is applied, first using the optimization methods with analytical solution to define physical constants, and second using finite element method including adsorption kinetic and the switch of Dirichlet to Neumann condition.

Keywords: AMCs, FOUP, cross-contamination, adsorption, diffusion, numerical analysis, wafers, Dirichlet to Neumann, finite elements methods, Fick’s law, optimization

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Authors: Gertrude Yidanpoa Grumah

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Ghana boasts of a rich linguistic diversity, with around eighty-seven indigenous languages coexisting with English, the official language. Within this multilingual environment, speech communities adopt bilingual code choices as a common practice, as people seamlessly switch between Ghanaian languages and English. Extensive research has delved into this phenomenon from various perspectives, including the role of bilingual code choices in teaching, its implications for language policy, and its significance in multilingual communities. Yet, a noticeable gap in the literature persists, with most studies focusing on codeswitching between English and the major southern Ghanaian languages like Twi, Ga, and Ewe. The intricate dynamics of codeswitching with minority indigenous languages, such as Mampruli spoken in northern Ghana, remain largely unexplored. This thesis embarks on an investigation into Mampruli-English codeswitching, delving into the linguistic practices of educated Mampruli speakers. The data collection methods encompass interviews, recorded radio programs, and ethnographic observation. The analytical framework employed draws upon the Ethnography of Communication, with observation notes and transcribed interviews thoughtfully classified into discernible themes. The research findings suggest that a bilingual's tendency to switch from Mampruli to English is significantly influenced by factors such as the level of education, age, gender, perceptions of language prestige, and religious beliefs. In essence, this study represents a pioneering endeavor, marking the first comprehensive study on codeswitching practices within the Mampruli-English context and making a significant contribution to our understanding of Mampruli linguistics, covering the social language codes reflecting the speech community. In a region where such research has been scarce for the past four decades, this study addresses a critical knowledge gap, shedding light on the intricate dynamics of language use in northern Ghana.

Keywords: codeswitching, English, ethnography of communication, Mampruli, sociolinguistics

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Authors: María-José Palacin-Sanchez, Filippo Di Pietro, Reyes Samaniego-Medina

Abstract:

This article examines, in an institutional context such as Spanish one, the corporate board structure characteristics and determinants in entrepreneurial firms to go public. Specifically, it explores these issues through all the initial public offerings in the Spanish Alternative Equity Market (MAB), which is a market segment for smaller growing companies. The results show that: a) firm size, age of the company, and the reputation of the auditor and the nominated advisor and Corporate Governance Code favour a larger and more independent board structure that enhances its monitoring functions; and b) leverage, opportunities of growth, sector risk and ownership by executive directors all lead towards a smaller broad of directors where the role of entrepreneurship provided by executive directors remains crucial. This reflects the delicate balance of power between small-business entrepreneurs and financial equity market forces, which demand more transparency and monitoring in the companies.

Keywords: board composition, board size, corporate governance, IPO, SMEs

Procedia PDF Downloads 379

Authors: Nariman O. Kandil, Ehab K. Abou-Elkheir, Amr M. Kotb

Abstract:

Effective IT governance guarantees the strategic alignment of IT and business goals, risk mitigation control, and better IT and business performance. This study seeks to examine empirically the extent of IT governance implementation within the firms listed on the Egyptian stock exchange (EGX30) and its determinants. Accordingly, 18 semi-structured interviews face to face, phone, and video-conferencing interviews using various tools (e.g., WebEx, Zoom, and Microsoft Teams) were undertaken at the interviewees’ offices in Egypt between the end of November 2019 and the end of August 2020. Results suggest that there are variances in the extent of IT Governance (ITG) implementation within the firms listed on the Egyptian stock exchange (EGX30), mainly caused by the industry type and internal and external triggers. The results also suggest that the organization size, the type of auditor, the criticality of the industry, the effective processes & KPIs, and the information intensity expertise of the CIO have a significant impact on IT governance implementation within the firms.

Keywords: effective IT governance, Egyptian market, information security, risk controls

Procedia PDF Downloads 142

Authors: Yusuf Ulaş Kabukçu, Si̇nan Çeli̇k, Onur Salan, Mai̇de Altuntaş, Mert Can Dalkiran, Gökseni̇n Bozdağ, Metehan Bulut, Fati̇h Yaman

Abstract:

This study presents a more compact implementation of the 2.4GHz MIT Coffee Can Doppler Radar for 2.6GHz operating frequency. The main difference of our prototype depends on the use of microstrip antennas which makes it possible to transport with a small robotic vehicle. We have designed our radar system with two different channels: Tx and Rx. The system mainly consists of Voltage Controlled Oscillator (VCO) source, low noise amplifiers, microstrip antennas, splitter, mixer, low pass filter, and necessary RF connectors with cables. The two microstrip antennas, one is element for transmitter and the other one is array for receiver channel, was designed, fabricated and verified by experiments. The system has two operation modes: speed detection and range detection. If the switch of the operation mode is ‘Off’, only CW signal transmitted for speed measurement. When the switch is ‘On’, CW is frequency-modulated and range detection is possible. In speed detection mode, high frequency (2.6 GHz) is generated by a VCO, and then amplified to reach a reasonable level of transmit power. Before transmitting the amplified signal through a microstrip patch antenna, a splitter used in order to compare the frequencies of transmitted and received signals. Half of amplified signal (LO) is forwarded to a mixer, which helps us to compare the frequencies of transmitted and received (RF) and has the IF output, or in other words information of Doppler frequency. Then, IF output is filtered and amplified to process the signal digitally. Filtered and amplified signal showing Doppler frequency is used as an input of audio input of a computer. After getting this data Doppler frequency is shown as a speed change on a figure via Matlab script. According to experimental field measurements the accuracy of speed measurement is approximately %90. In range detection mode, a chirp signal is used to form a FM chirp. This FM chirp helps to determine the range of the target since only Doppler frequency measured with CW is not enough for range detection. Such a FMCW Doppler radar may be used in border security of the countries since it is capable of both speed and range detection.

Keywords: doppler radar, FMCW, range detection, speed detection

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Authors: Nidhi Gopal

Abstract:

Routing is the process of moving a packet of data from source to destination and enables messages to pass from one computer to another and eventually reach the target machine. A router is a networking device that forwards data packets between computer networks. It is connected to two or more data lines from different networks (as opposed to a network switch, which connects data lines from one single network). This paper mainly emphasizes upon the study of router device, its top level architecture, and how various sub-modules of router i.e. Register, FIFO, FSM and Synchronizer are synthesized, and simulated and finally connected to its top module.

Keywords: data packets, networking, router, routing

Procedia PDF Downloads 782

Authors: Imad Khan, Imran Shafi, Sarmad Farooq

Abstract:

Large diameter pipes, barrels, tubes, and ducts are used in a variety of applications covering civil and defense-related technologies. This may include heating/cooling networks, sign poles, bracing, casing, and artillery and tank gun barrels. These large diameter assemblies require regular inspection and cleaning to increase their life and reduce replacement costs. This paper describes the design, development, and testing results of an efficient yet simplified, low maintenance mechanical design controlled with minimal essential electronics using an electric motor for a non-technical staff. The proposed solution provides a simplified user interface and an automated cleaning mechanism that requires a single user to optimally clean pipes and barrels in the range of 105 mm to 203 mm caliber. The proposed system employs linear motion of specially designed brush along the barrel using a chain of specific strength and a pulley anchor attached to both ends of the barrel. A specially designed and manufactured gearbox is coupled with an AC motor to allow movement of contact brush with high torque to allow efficient cleaning. A suitably powered AC motor is fixed to the front adapter mounted on the muzzle side whereas the rear adapter has a pulley-based anchor mounted towards the breach block in case of a gun barrel. A mix of soft nylon and hard copper bristles-based large surface brush is connected through a strong steel chain to motor and anchor pulley. The system is equipped with limit switches to auto switch the direction when one end is reached on its operation. The testing results based on carefully established performance indicators indicate the superiority of the proposed user-friendly cleaning mechanism vis-à-vis its life cycle cost.

Keywords: pipe cleaning mechanism, limiting switch, pipe cleaning robot, large pipes

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Authors: Atabak Rashidian

Abstract:

In duplex backhaul wireless communication systems, two separate transmit and receive high-gain antennas are required if an antenna switch is not implemented. Although the switch loss, which is considerable and in the order of 1.5 dB at 60 GHz, is avoided, the large separate antenna systems make the design bulky and not cost-effective. To avoid two large reflectors for such a system, transmit and receive antenna feeds with a common phase center are required. The phase center should coincide with the focal point of the reflector to maximize the efficiency and gain. In this work, we present an ultra-compact design in which stacked patch antennas are used as the feeds for a 12-inch reflector. The transmit antenna is a 1 × 2 array and the receive antenna is a single element located in the middle of the transmit antenna elements. Antenna elements are designed as stacked patches to provide the required impedance bandwidth for four standard channels of WiGigTM applications. The design includes three metallic layers and three dielectric layers, in which the top dielectric layer is a 100 µm-thick protective layer. The top two metallic layers are specified to the main and parasitic patches. The bottom layer is basically ground plane with two circular openings (0.7 mm in diameter) having a center through via which connects the antennas to a single input/output Si-Ge Bi-CMOS transceiver chip. The reflection coefficient of the stacked patch antenna is fully investigated. The -10 dB impedance bandwidth is about 11%. Although the gap between transmit and receive antenna is very small (g = 0.525 mm), the mutual coupling is less than -12 dB over the desired frequency band. The three dimensional radiation patterns of the transmit and receive reflector antennas at 60 GHz is investigated over the impedance bandwidth. About 39 dBi realized gain is achieved. Considering over 15 dBm of output power of the silicon chip in the transmit side, the EIRP should be over 54 dBm, which is good enough for over one kilometer multi Gbps data communications. The performance of the reflector antenna over the bandwidth shows the peak gain is 39 dBi and 40 dBi for the reflector antenna with 2-element and single element feed, respectively. This type of the system design is cost-effective and efficient.

Keywords: Antenna, integrated circuit, millimeter-wave, phase center

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Authors: Chitaranjan Sharma

Abstract:

The present paper deals with the analysis of a fuel supply system in an automobile engine of a four wheeler which is having both the option of fuel i.e. PETROL and CNG. Since CNG is cheaper than petrol so the priority is given to consume CNG as compared to petrol. An automatic switch is used to start petrol supply at the time of failure of CNG supply. Using regenerative point technique with Markov renewal process, the reliability characteristics which are useful to system designers are obtained.

Keywords: reliability, redundancy, repair time, transition, probability, regenerative points, markov renewal, process

Procedia PDF Downloads 536

Authors: Tatipamula Samiksha Goud, .A.Naveena, M.sresta

Abstract:

Traffic congestion is a major issue in many cities throughout the world, particularly in urban areas, and it is past time to switch from a fixed timer mode to an automated system. The current traffic signalling system is a fixed-time system that is inefficient if one lane is more functional than the others. A structure for an intelligent traffic control system is being designed to address this issue. When traffic density is higher on one side of a junction, the signal's green time is extended in comparison to the regular time. This study suggests a technique in which the signal's time duration is assigned based on the amount of traffic present at the time. Infrared sensors can be used to do this.

Keywords: infrared sensors, micro-controllers, LEDs, oscillators

Procedia PDF Downloads 123