Search results for: accounting values
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 7645

Search results for: accounting values

6655 Measuring Government’s Performance (Services) Oman Service Maturity Model (OSMM)

Authors: Angie Al Habib, Khalid Al Siyabi

Abstract:

To measure or asses any government’s efficiency we need to measure the performance of this government in regards to the quality of the service it provides. Using a technological platform in service provision became a trend and a public demand. It is also a public need to make sure these services are aligned to values and to the whole government’s strategy, vision and goals as well. Providing services using technology tools and channels can enhance the internal business process and also help establish many essential values to government services like transparency and excellence, since in order to establish e-services many standards and policies must be put in place to enable the handing over of decision making to a mature system oriented mechanism. There was no doubt that the Sultanate of Oman wanted to enhance its services and move it towards automation and establishes a smart government as well as links its services to life events. Measuring government efficiency is very essential in achieving social security and economic growth, since it can provide a clear dashboard of all projects and improvements. Based on this data we can improve the strategies and align the country goals to them.

Keywords: government, maturity, Oman, performance, service

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6654 Internet Shopping: A Study Based On Hedonic Value and Flow Theory

Authors: Pui-Lai To, E-Ping Sung

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With the flourishing development of online shopping, an increasing number of customers see online shopping as an entertaining experience. Because the online consumer has a double identity as a shopper and an Internet user, online shopping should offer hedonic values of shopping and Internet usage. The purpose of this study is to investigate hedonic online shopping motivations from the perspectives of traditional hedonic value and flow theory. The study adopted a focus group interview method, including two online and two offline interviews. Four focus groups of shoppers consisted of online professionals, online college students, offline professionals and offline college students. The results of the study indicate that traditional hedonic values and dimensions of flow theory exist in the online shopping environment. The study indicated that online shoppers seem to appreciate being able to learn things and grow to become competitive achievers online. Comparisons of online hedonic motivations between groups are conducted. This study serves as a basis for the future growth of Internet marketing.

Keywords: flow theory, hedonic motivation, internet shopping

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6653 Human-Centric Decision Support Systems in Industry 5.0: A Machine Learning-Based Approach

Authors: Sławomir Lasota, Tomasz Kajdanowicz

Abstract:

This study explores the development of human-centric decision support systems tailored for Industry 5.0 production paradigms. By leveraging machine learning-based recommender systems, the proposed solution optimizes real-time production settings, accounting for both machine parameters and individual operator preferences. Integrating key performance indicators (KPIs) such as Overall Equipment Effectiveness (OEE) ensures sector-independent applicability and eco-efficiency. This paper also investigates how the ”Tweeting Factory” framework enhances communication between system components, facilitating adaptive and human-aware process improvements. Experimental results demonstrate the potential for increased operational efficiency and reduced resource consumption, paving the way for autonomous production systems.

Keywords: decision support systems, industry 5.0, machine learning, human-centric

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6652 Managing Configuration Management in Different Types of Organizations

Authors: Dilek Bilgiç

Abstract:

Configuration Management (CM) is a discipline assuring the consistency between product information the reality all along the product lifecycle. Although the extensive benefits of this discipline, such as the direct impact on increasing return on investment, reducing lifecycle costs, are realized by most organizations. It is worth evaluating that CM functions might be successfully implemented in some organized anarchies. This paper investigates how to manage ambiguity in CM processes as an opportunity within an environment that has different types of complexities and choice arenas. It is not explained how to establish a configuration management organization in a company; more specifically, it is analyzed how to apply configuration management processes when different types of streams exist. From planning to audit, all the CM functions may provide different organization learning opportunities when those applied with the right leadership methods.

Keywords: configuration management, leadership, organizational analysis, organized anarchy, cm process, organizational learning, organizational maturity, configuration status accounting, leading innovation, change management

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6651 The Invisible Asset Influence on Corporate Performance: A Case Study

Authors: Hassan Medaghri Alaoui

Abstract:

The accounting and financial reporting system in use today is over 500 years old and has failed to capture the new knowledge and innovation economy in which intangible assets are becoming increasingly valuable. Yet, there has been a growing acknowledgment among the research community as to the relevance of intellectual capital as a major enhancer of an organization’s well-being. Much of the research provides great support for how the IC is instrumental in determining financial and stock performances. As far as we know, this article is one of the earliest exploratory attempts to examine the intellectual capital impact on the corporate performance of the IT sector in Morocco. The purpose of this study is to verify empirically the influence of intellectual capital on firm performance. We have undertaken, over a fifteen-year period, a longitudinal (2005–2019) case study of a prominent payment-solutions company based in a developing economy with global operations.

Keywords: intellectual capital, IT sector, measuring intellectual capital, modified value added intellectual capital coefficient, Morocco

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6650 Estimation of the Upper Tail Dependence Coefficient for Insurance Loss Data Using an Empirical Copula-Based Approach

Authors: Adrian O'Hagan, Robert McLoughlin

Abstract:

Considerable focus in the world of insurance risk quantification is placed on modeling loss values from lines of business (LOBs) that possess upper tail dependence. Copulas such as the Joe, Gumbel and Student-t copula may be used for this purpose. The copula structure imparts a desired level of tail dependence on the joint distribution of claims from the different LOBs. Alternatively, practitioners may possess historical or simulated data that already exhibit upper tail dependence, through the impact of catastrophe events such as hurricanes or earthquakes. In these circumstances, it is not desirable to induce additional upper tail dependence when modeling the joint distribution of the loss values from the individual LOBs. Instead, it is of interest to accurately assess the degree of tail dependence already present in the data. The empirical copula and its associated upper tail dependence coefficient are presented in this paper as robust, efficient means of achieving this goal.

Keywords: empirical copula, extreme events, insurance loss reserving, upper tail dependence coefficient

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6649 Research on the Public Governance of Urban Public Green Spaces from the Perspective of Institutional Economics

Authors: Zhang Xue

Abstract:

Urban public green spaces have evolved from classical private gardens and have expanded into multi-dimensional space value attributes such as scale and property rights. Among them, ecological, environmental value, social interaction value, and commercial, economic value have become consensual value characteristics. From the perspective of institutional economics, urban public green spaces, as a type of non-exclusive and non-competitive public good, express the social connotation of spatial "publicness" and multiple values are its important attributes. However, due to the positive externality characteristics of public green spaces, the cost-benefit functions between subjects are inconsistent, leading to issues such as the "anti-commons tragedy" of transitional management, lack of public sense of space responsibility, and weakened public nature. It is necessary to enhance the "publicness" of urban public green spaces through effective institutional arrangements, inclusive planning participation, and humane management measures, promoting urban public openness and the enhancement of multiple values.

Keywords: public green spaces, publicness, governance, institutional economics

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6648 Comparison of the Effectiveness of Tree Algorithms in Classification of Spongy Tissue Texture

Authors: Roza Dzierzak, Waldemar Wojcik, Piotr Kacejko

Abstract:

Analysis of the texture of medical images consists of determining the parameters and characteristics of the examined tissue. The main goal is to assign the analyzed area to one of two basic groups: as a healthy tissue or a tissue with pathological changes. The CT images of the thoracic lumbar spine from 15 healthy patients and 15 with confirmed osteoporosis were used for the analysis. As a result, 120 samples with dimensions of 50x50 pixels were obtained. The set of features has been obtained based on the histogram, gradient, run-length matrix, co-occurrence matrix, autoregressive model, and Haar wavelet. As a result of the image analysis, 290 descriptors of textural features were obtained. The dimension of the space of features was reduced by the use of three selection methods: Fisher coefficient (FC), mutual information (MI), minimization of the classification error probability and average correlation coefficients between the chosen features minimization of classification error probability (POE) and average correlation coefficients (ACC). Each of them returned ten features occupying the initial place in the ranking devised according to its own coefficient. As a result of the Fisher coefficient and mutual information selections, the same features arranged in a different order were obtained. In both rankings, the 50% percentile (Perc.50%) was found in the first place. The next selected features come from the co-occurrence matrix. The sets of features selected in the selection process were evaluated using six classification tree methods. These were: decision stump (DS), Hoeffding tree (HT), logistic model trees (LMT), random forest (RF), random tree (RT) and reduced error pruning tree (REPT). In order to assess the accuracy of classifiers, the following parameters were used: overall classification accuracy (ACC), true positive rate (TPR, classification sensitivity), true negative rate (TNR, classification specificity), positive predictive value (PPV) and negative predictive value (NPV). Taking into account the classification results, it should be stated that the best results were obtained for the Hoeffding tree and logistic model trees classifiers, using the set of features selected by the POE + ACC method. In the case of the Hoeffding tree classifier, the highest values of three parameters were obtained: ACC = 90%, TPR = 93.3% and PPV = 93.3%. Additionally, the values of the other two parameters, i.e., TNR = 86.7% and NPV = 86.6% were close to the maximum values obtained for the LMT classifier. In the case of logistic model trees classifier, the same ACC value was obtained ACC=90% and the highest values for TNR=88.3% and NPV= 88.3%. The values of the other two parameters remained at a level close to the highest TPR = 91.7% and PPV = 91.6%. The results obtained in the experiment show that the use of classification trees is an effective method of classification of texture features. This allows identifying the conditions of the spongy tissue for healthy cases and those with the porosis.

Keywords: classification, feature selection, texture analysis, tree algorithms

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6647 Synthesis of Silver Nanoparticle: An Analytical Method Based Approach for the Quantitative Assessment of Drug

Authors: Zeid A. Alothman

Abstract:

Silver nanoparticle (AgNP) has been synthesized using adrenaline. Adrenaline readily undergoes an autoxidation reaction in an alkaline medium with the dissolved oxygen to form adrenochrome, thus behaving as a mild reducing agent for the dissolved oxygen. This reducing behavior of adrenaline when employed to reduce Ag(+) ions yielded a large enhancement in the intensity of absorbance in the visible region. Transmission electron microscopy (TEM) and X-ray diffraction (XRD) studies have been performed to confirm the surface morphology of AgNPs. Further, the metallic nanoparticles with size greater than 2 nm caused a strong and broad absorption band in the UV-visible spectrum called surface plasmon band or Mie resonance. The formation of AgNPs caused the large enhancement in the absorbance values with λmax at 436 nm through the excitation of the surface plasmon band. The formation of AgNPs was adapted to for the quantitative assessment of adrenaline using spectrophotometry with lower detection limit and higher precision values.

Keywords: silver nanoparticle, adrenaline, XRD, TEM, analysis

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6646 Epistemology in African Philosophy: A Critique of African Concept of Knowledge

Authors: Ovett Nwosimiri

Abstract:

African tradition and what it entails are the content of African concepts of knowledge. The study of African concepts of knowledge is also known as African epistemology. In other words, African epistemology is a branch of African philosophy that deals with knowledge. This branch of African philosophy engages with the nature and concept of knowledge, the ways in which knowledge can be gained, the ways in which one can justify an epistemic claim or validate a knowledge claim and the limit of human knowledge, etc. The protagonists of African epistemology based their argument for a distinctive or unique African epistemology on the premise or proposition “that each race is endowed with a distinctive nature and embodies in its civilization a particular spirit”. All human beings share some certain basic values and perceptions irrespective of where you come from, and this idea actually fosters some forms of interaction between people from different nationality. Africans like other people share in some certain values, perceptions, and interaction with the rest of the world. These basic values, perceptions, and interaction that Africans share with the rest of the word prompted African people to attempt to “modernize” their societies or develop some forms of their tradition in harmony with the ethos of the contemporary world. Based on the above ideas, it would be interesting to investigate if such (African) epistemology is still unique. The advocates of African epistemology focus on the externalist notion of justification and neglect the idea that both the internalist and externalist notion of justification are needed in order to arrive at a coherent and well-founded account of epistemic justification. Thus, this paper will critically examine the claims that there is a unique African epistemology (a mode of knowing that is peculiar to Africans, and that African mode of knowing is social, monism and situated notion of knowledge), and the grounds for justifying beliefs and epistemic claims.

Keywords: internalist, externalist, knowledge, justification

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6645 On Crack Tip Stress Field in Pseudo-Elastic Shape Memory Alloys

Authors: Gulcan Ozerim, Gunay Anlas

Abstract:

In shape memory alloys, upon loading, stress increases around crack tip and a martensitic phase transformation occurs in early stages. In many studies the stress distribution in the vicinity of the crack tip is represented by using linear elastic fracture mechanics (LEFM) although the pseudo-elastic behavior results in a nonlinear stress-strain relation. In this study, the HRR singularity (Hutchinson, Rice and Rosengren), that uses Rice’s path independent J-integral, is tried to formulate the stress distribution around the crack tip. In HRR approach, the Ramberg-Osgood model for the stress-strain relation of power-law hardening materials is used to represent the elastic-plastic behavior. Although it is recoverable, the inelastic portion of the deformation in martensitic transformation (up to the end of transformation) resembles to that of plastic deformation. To determine the constants of the Ramberg-Osgood equation, the material’s response is simulated in ABAQUS using a UMAT based on ZM (Zaki-Moumni) thermo-mechanically coupled model, and the stress-strain curve of the material is plotted. An edge cracked shape memory alloy (Nitinol) plate is loaded quasi-statically under mode I and modeled using ABAQUS; the opening stress values ahead of the cracked tip are calculated. The stresses are also evaluated using the asymptotic equations of both LEFM and HRR. The results show that in the transformation zone around the crack tip, the stress values are much better represented when the HRR singularity is used although the J-integral does not show path independent behavior. For the nodes very close to the crack tip, the HRR singularity is not valid due to the non-proportional loading effect and high-stress values that go beyond the transformation finish stress.

Keywords: crack, HRR singularity, shape memory alloys, stress distribution

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6644 Magnetoviscous Effects on Axi-Symmetric Ferrofluid Flow over a Porous Rotating Disk with Suction/Injection

Authors: Vikas Kumar

Abstract:

The present study is carried out to investigate the magneto-viscous effects on incompressible ferrofluid flow over a porous rotating disc with suction or injection on the surface of the disc subjected to a magnetic field. The flow under consideration is axi-symmetric steady ferrofluid flow of electrically non-conducting fluid. Karman’s transformation is used to convert the governing boundary layer equations involved in the problem to a system of non linear coupled differential equations. The solution of this system is obtained by using power series approximation. The flow characteristics i.e. radial, tangential, axial velocities and boundary layer displacement thickness are calculated for various values of MFD (magnetic field dependent) viscosity and for different values of suction injection parameter. Besides this, skin friction coefficients are also calculated on the surface of the disk. Thus, the obtained results are presented numerically and graphically in the paper.

Keywords: axi-symmetric, ferrofluid, magnetic field, porous rotating disk

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6643 Soret and Dufour Effect on Variable Viscosity and Thermal Conductivity of an Inclined Magnetic Field with Dissipation in Non-Darcy Porous Medium

Authors: Rasaq A. Kareem, Sulyman O. Salawu

Abstract:

The study of Soret and Dufour effect on variable viscosity and thermal conductivity of an inclined magnetic field with dissipation in non-Darcy porous medium over a continuously stretching sheet for power-law variation in the sheet temperature and concentration are investigated. The viscosity of the fluid flow and thermal conductivity are considered to vary as a function of temperature. The local similarity solutions for different values of the physical parameters are presented for velocity, temperature and concentration. The result shows that variational increase in the values of Soret and Dufour parameters increase the temperature and concentration distribution. Finally, the effects of skin friction, Nusselt and Sherwood numbers which are of physical and engineering interest are considered and discussed.

Keywords: Dufour, non-Darcy Flow, Soret, thermal conductivity, variable viscosity

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6642 Validity and Reliability of Competency Assessment Implementation (CAI) Instrument Using Rasch Model

Authors: Nurfirdawati Muhamad Hanafi, Azmanirah Ab Rahman, Marina Ibrahim Mukhtar, Jamil Ahmad, Sarebah Warman

Abstract:

This study was conducted to generate empirical evidence on validity and reliability of the item of Competency Assessment Implementation (CAI) Instrument using Rasch Model for polythomous data aided by Winstep software version 3.68. The construct validity was examined by analyzing the point-measure correlation index (PTMEA), in fit and outfit MNSQ values; meanwhile the reliability was examined by analyzing item reliability index. A survey technique was used as the major method with the CAI instrument on 156 teachers from vocational schools. The results have shown that the reliability of CAI Instrument items were between 0.80 and 0.98. PTMEA Correlation is in positive values, in which the item is able to distinguish between the ability of the respondent. Statistical data obtained shows that out of 154 items, 12 items from the instrument suggested to be omitted. This study is hoped could bring a new direction to the process of data analysis in educational research.

Keywords: competency assessment, reliability, validity, item analysis

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6641 Acute Toxicity and the Effects of dichromate potassium (K2Cr2O7) in sobaity seabream (Sparidebtex hasta)

Authors: Elnaz Erfani, Elahe Erfni

Abstract:

In this study, 96h LC50 values of dichromate potassium (K2Cr2O7), a highly toxicant heavy metal on sobaity seabream, Sparidebtex hasta of average weight mean weight 3.24 g; mean length 5.35cm was determined. At first, for rang finding test, fish were exposed to K2Cr2O7 at several selected concentrations 5, 10, 20, 30, 40, 50 and 60 mg/L, then fish exposed to five concentrations control, 40, 45, 50 and 55 mg/L of K2Cr2O7 for LC50-96h. The experiment was carried out in triplicate, and 21 fish per each treatment, Physicochemical properties of water were measured continuously throughout the experiment. The temperature, pH, dissolved oxygen and salinity were 26 ◦c, 7.05, 8.84 mgO2 L-1 and 37.5 ppt, respectively. A number of mortality and behavioral responses of fish were recorded after 24, 48, 72 and 96 h. LC50 values were determined with probate analysis. The 96 hour LC50 value of K2Cr2O7 to the fish was found to be 48.82 ppm. In addition, behavioural changes increased with increased concentration. The results obtained in this study clearly revealed the fact that it is necessary to control the use of a heavy metal such as dichromate potassium.

Keywords: marin fish- lc50, dicromat potassium, lc50, mortality

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6640 Synergistic Impacts and Optimization of Gas Flow Rate, Concentration of CO2, and Light Intensity on CO2 Biofixation in Wastewater Medium by Chlorella vulgaris

Authors: Ahmed Arkoazi, Hussein Znad, Ranjeet Utikar

Abstract:

The synergistic impact and optimization of gas flow rate, concentration of CO2, and light intensity on CO2 biofixation rate were investigated using wastewater as a medium to cultivate Chlorella vulgaris under different conditions (gas flow rate 1-8 L/min), CO2 concentration (0.03-7%), and light intensity (150-400 µmol/m2.s)). Response Surface Methodology and Box-Behnken experimental Design were applied to find optimum values for gas flow rate, CO2 concentration, and light intensity. The optimum values of the three independent variables (gas flow rate, concentration of CO2, and light intensity) and desirability were 7.5 L/min, 3.5%, and 400 µmol/m2.s, and 0.904, respectively. The highest amount of biomass produced and CO2 biofixation rate at optimum conditions were 5.7 g/L, 1.23 gL-1d-1, respectively. The synergistic effect between gas flow rate and concentration of CO2, and between gas flow rate and light intensity was significant on the three responses, while the effect between CO2 concentration and light intensity was less significant on CO2 biofixation rate. The results of this study could be highly helpful when using microalgae for CO2 biofixation in wastewater treatment.

Keywords: bubble column reactor, gas holdup, hydrodynamics, sparger

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6639 Modeling Exponential Growth Activity Using Technology: A Research with Bachelor of Business Administration Students

Authors: V. Vargas-Alejo, L. E. Montero-Moguel

Abstract:

Understanding the concept of function has been important in mathematics education for many years. In this study, the models built by a group of five business administration and accounting undergraduate students when carrying out a population growth activity are analyzed. The theoretical framework is the Models and Modeling Perspective. The results show how the students included tables, graphics, and algebraic representations in their models. Using technology was useful to interpret, describe, and predict the situation. The first model, the students built to describe the situation, was linear. After that, they modified and refined their ways of thinking; finally, they created exponential growth. Modeling the activity was useful to deep on mathematical concepts such as covariation, rate of change, and exponential function also to differentiate between linear and exponential growth.

Keywords: covariation reasoning, exponential function, modeling, representations

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6638 Effect of Kenaf Fibres on Starch-Grafted-Polypropylene Biopolymer Properties

Authors: Amel Hamma, Allesandro Pegoretti

Abstract:

Kenaf fibres, with two aspect ratios, were melt compounded with two types of biopolymers named starch grafted polypropylene, and then blends compression molded to form plates of 1 mm thick. Results showed that processing induced variation of fibres length which is quantified by optical microscopy observations. Young modulus, stress at break and impact resistance values of starch-grafted-polypropylenes were remarkably improved by kenaf fibres for both matrixes and demonstrated best values when G906PJ were used as matrix. These results attest the good interfacial bonding between the matrix and fibres even in the absence of any interfacial modification. Vicat Softening Point and storage modules were also improved due to the reinforcing effect of fibres. Moreover, short-term tensile creep tests have proven that kenaf fibres remarkably improve the creep stability of composites. The creep behavior of the investigated materials was successfully modeled by the four parameters Burgers model.

Keywords: creep behaviour, kenaf fibres, mechanical properties, starch-grafted-polypropylene

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6637 Association of Brain Derived Neurotrophic Factor with Iron as well as Vitamin D, Folate and Cobalamin in Pediatric Metabolic Syndrome

Authors: Mustafa M. Donma, Orkide Donma

Abstract:

The impact of metabolic syndrome (MetS) on cognition and functions of the brain is being investigated. Iron deficiency and deficiencies of B9 (folate) as well as B12 (cobalamin) vitamins are best-known nutritional anemias. They are associated with cognitive disorders and learning difficulties. The antidepressant effects of vitamin D are known and the deficiency state affects mental functions negatively. The aim of this study is to investigate possible correlations of MetS with serum brain-derived neurotrophic factor (BDNF), iron, folate, cobalamin and vitamin D in pediatric patients. 30 children, whose age- and sex-dependent body mass index (BMI) percentiles vary between 85 and 15, 60 morbid obese children with above 99th percentiles constituted the study population. Anthropometric measurements were taken. BMI values were calculated. Age- and sex-dependent BMI percentile values were obtained using the appropriate tables prepared by the World Health Organization (WHO). Obesity classification was performed according to WHO criteria. Those with MetS were evaluated according to MetS criteria. Serum BDNF was determined by enzyme-linked immunosorbent assay. Serum folate was analyzed by an immunoassay analyzer. Serum cobalamin concentrations were measured using electrochemiluminescence immunoassay. Vitamin D status was determined by the measurement of 25-hydroxycholecalciferol [25-hydroxy vitamin D3, 25(OH)D] using high performance liquid chromatography. Statistical evaluations were performed using SPSS for Windows, version 16. The p values less than 0.05 were accepted as statistically significant. Although statistically insignificant, lower folate and cobalamin values were found in MO children compared to those observed for children with normal BMI. For iron and BDNF values, no alterations were detected among the groups. Significantly decreased vitamin D concentrations were noted in MO children with MetS in comparison with those in children with normal BMI (p ≤ 0.05). The positive correlation observed between iron and BDNF in normal-BMI group was not found in two MO groups. In THE MetS group, the partial correlation among iron, BDNF, folate, cobalamin, vitamin D controlling for waist circumference and BMI was r = -0.501; p ≤ 0.05. None was calculated in MO and normal BMI groups. In conclusion, vitamin D should also be considered during the assessment of pediatric MetS. Waist circumference and BMI should collectively be evaluated during the evaluation of MetS in children. Within this context, BDNF appears to be a key biochemical parameter during the examination of obesity degree in terms of mental functions, cognition and learning capacity. The association observed between iron and BDNF in children with normal BMI was not detected in MO groups possibly due to development of inflammation and other obesity-related pathologies. It was suggested that this finding may contribute to mental function impairments commonly observed among obese children.

Keywords: brain-derived neurotrophic factor, iron, vitamin B9, vitamin B12, vitamin D

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6636 Optimal Power Distribution and Power Trading Control among Loads in a Smart Grid Operated Industry

Authors: Vivek Upadhayay, Siddharth Deshmukh

Abstract:

In recent years utilization of renewable energy sources has increased majorly because of the increase in global warming concerns. Organization these days are generally operated by Micro grid or smart grid on a small level. Power optimization and optimal load tripping is possible in a smart grid based industry. In any plant or industry loads can be divided into different categories based on their importance to the plant and power requirement pattern in the working days. Coming up with an idea to divide loads in different such categories and providing different power management algorithm to each category of load can reduce the power cost and can come handy in balancing stability and reliability of power. An objective function is defined which is subjected to a variable that we are supposed to minimize. Constraint equations are formed taking difference between the power usages pattern of present day and same day of previous week. By considering the objectives of minimal load tripping and optimal power distribution the proposed problem formulation is a multi-object optimization problem. Through normalization of each objective function, the multi-objective optimization is transformed to single-objective optimization. As a result we are getting the optimized values of power required to each load for present day by use of the past values of the required power for the same day of last week. It is quite a demand response scheduling of power. These minimized values then will be distributed to each load through an algorithm used to optimize the power distribution at a greater depth. In case of power storage exceeding the power requirement, profit can be made by selling exceeding power to the main grid.

Keywords: power flow optimization, power trading enhancement, smart grid, multi-object optimization

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6635 A Qualitative South African Study on Exploration of the Moral Identity of Nurses

Authors: Yolanda Havenga

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Being a competent nurse requires clinical, general, and moral competencies. Moral competence is a culmination of moral perceptions, moral judgment, moral behaviour, and moral identity. Moral identity is the values, images, and fundamental principles held in the collective minds and memories of nurses about what it means to be a ‘good nurse’. It is important to explore and describe South African nurses’ moral identities and excavate the post-colonial counter-narrative to nurses moral identities as a better understanding of these identities will enable means to positively address nurses’ moral behaviours. This study explored the moral identity of nurses within the South African context. A qualitative approach was followed triangulating with phenomenological and narrative designs with the same purposively sampled group of professional nurses. In-depth interviews were conducted until saturation of data occurred about the sampled nurses lived experiences of being a nurse in South Africa. They were probed about their core personal-, social-, and professional values. Data were analysed based on the steps used by Colaizzi. These nurses were then asked to write a narrative telling a personal story that portrayed a significant time in their professional career that defines their identity as a nurse. This data were analysed using a critical narrative approach and findings of the two sets of data were merged. Ethical approval was obtained and approval from all relevant gate keepers. In the findings, themes emerged related to personal, social and professional values, images and fundamental principles of being a nurse within the South African context. The findings of this study will inform a future national study including a representative sample of South African nurses.

Keywords: moral behaviour, moral identity, nurses, qualitative research

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6634 Problems Occurring in the Process of Audit by Taking into Consideration their Theoretic Aspects against the Background of Reforms Conducted in a Country: The Example of Georgia

Authors: Levan Sabauri

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The purpose of this article is an examination of the meaning of theoretic aspects of audit in the context of solving of specific problems of the audit. The audit’s aim is the estimation of financial statements by the auditor, i.e. if they are prepared according to the basic requirements of current financial statements. By examination of concrete examples, we can clearly see problems created in an audit and in often cases, those contradictions which can be caused by incompliance of matters regulated by legislation and by reality. An important part of this work is the analysis of reform in the direction of business accounting, statements and audit in Georgia and its comparison with EU countries. In the article, attention is concentrated on the analysis of specific problems of auditing practice and ways of their solving by taking into consideration theoretical aspects of the audit are proposed.

Keywords: audit, auditor, auditors’ ethic code, auditor’s risk, financial statement, objectivity

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6633 Evaluation of Water Chemistry and Quality Characteristics of Işıklı Lake (Denizli, Türkiye)

Authors: Abdullah Ay, Şehnaz Şener

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It is of great importance to reveal their current status and conduct research in this direction for the sustainable use and protection of lakes, which are among the most important water resources for meeting water needs and ensuring ecological balance. In this context, the purpose of this study is to determine the hydrogeochemical properties, as well as water quality and usability characteristics of Işıklı Lake within the Lakes Region of Turkey. Işıklı Lake is a tectonic lake located in the Aegean Region of Turkey. The lake has a surface area of approximately 36 km². Temperature (T), electrical conductivity (EC) and hydrogen ion concentration (pH), dissolved oxygen (%, mg/l), Oxidation Reduction Potential (ORP; mV), and amount of dissolved solids in water (TDS; mg/l) of water samples taken from the lake values were determined by in situ analysis. Major ion and heavy metal analyses were carried out under laboratory conditions. Additionally, the relationship between major ion concentrations and TDS values of Işıklı Lake water samples was determined by correlation analysis. According to the results obtained, it is seen that especially Mg, Ca and HCO₃ ions are dominant in the lake water, and it has been determined that the lake water is in the Ca-Mg-HCO₃ water facies. According to statistical analysis, a strong and positive relationship was found between the TDS value and bicarbonate and calcium (R² = 0.61 and 0.7, respectively). However, no significant relationship was detected between the TDS value and other chemical elements. Although the waters are generally in water quality class I, they are in class IV in terms of sulfur and aluminum. It is included in the water quality class. This situation is due to the rock-water interaction in the region. When the analysis results of the lake water were compared with the drinking water limit values specified by TSE-266 (2005) and WHO (2017), it was determined that it was not suitable for drinking water use in terms of Pb, Se, As, and Cr. When the waters were evaluated in terms of pollution, it was determined that 50% of the samples carried pollution loads in terms of Al, As, Fe, NO3, and Cu.

Keywords: Işıklı Lake, water chemistry, water quality, pollution, arsenic, Denizli

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6632 Agronomic Evaluation of Flax Cultivars (Linum Usitatissimum L.) in Response to Irrigation Intervals

Authors: Emad Rashwan, M. Mousa, Ayman EL Sabagh, Celaleddin Barutcular

Abstract:

Flax is a potential winter crop for Egypt that can be grown for both seed and fiber. The study was conducted during two successive winter seasons of 2013/2014, and 2014/2015 in the experimental farm of El-Gemmeiza Agricultural Research Station, Agriculture research Centre, Egypt. The objective of this work was to evaluate the effect of irrigation intervals (25, 35 and 45) on the seed yield and quality of flax cultivars (Sakha1, Giza9 and Giza10). Obtained results indicate that highly significant for all studied traits among irrigation intervals except oil percentage that was not significant in both seasons. Irrigated flax plants every 35 days gave the maximum values for all characters. In contrast, irrigation every 45 days gave the minimum values for all studied characters under this study. In respect to cultivars, significant differences in most yield and quality characters were found. Furthermore, the performance of Sakha1 cultivar was superior in total plant height, main stem diameter, seed index, seed, oil, biological and straw yield /ha as well as fiber length and fiber fineness. Meanwhile, Giza9 and Giza10 cultivars were surpassed in fiber yield/hand fiber percentage, respectively. The interactions between irrigation intervals and flax cultivars were highly significant for total plant height, main stem diameter, seed, oil, biological and straw yields /ha. Based on the results, all flax cultivars recorded the maximum values for major traits were measured under irrigation of flax plants every 35 days.

Keywords: flax, fiber, irrigation intervals, oil, seed yield

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6631 Cardiorespiratory Fitness and the Cardiometabolic Profile in Inactive Obese Postmenopausal Women: A MONET Study

Authors: Ahmed Ghachem, Johann Colomba, Denis Prud'homme, Martin Brochu

Abstract:

Background: Inactive obese postmenopausal women, are at greater risk for metabolic complications. On the other hand, high levels of cardiorespiratory fitness (CRF) are associated with a lower risk of metabolic complications. Objective: To compare inactive obese postmenopausal women displaying ‘lower’ vs ‘higher’ levels of CRF for body composition, metabolic profile, inflammatory profile and measures of energy expenditure. Methods: 132 women (age: 57.6 ± 4.8 yrs; BMI: 32.3 ± 4.6 kg/m2; Peak VO2: 17.81 ± 3.02 ml O2•kg-1•min-1) were studied. They were first divided into tertiles based on their CRF. Then, women in the first (< 16.51 ml O2•min-1•kg-1) and second tertiles (16.51 to 19.22 ml O2•min-1•kg-1) were combined (N= 88), and compared with those in the third tertile (> 19.22 ml O2•min-1•kg-1) (N= 44). Variables of interest were: Peak VO2 (stationary bike), body composition (DXA), body fat distribution (CT scan), glucose homeostasis (fasting state and euglycemic/ hyperinsulinemic clamp), fasting lipids, resting blood pressure, inflammatory profile and energy expenditure (DLW). Results: Both CRF groups (lower= 16.0 ± 2.0 ml O2•kg-1•min-1 vs higher= 21.2 ± 1.7 ml O2•kg-1•min-1; p < 0.001) were similar for age. Significant differences were observed between groups for body composition; with lower values for body weight, BMI, fat mass and visceral fat in women with higher CRF (p between 0.001 and 0.005). Also, women with higher CRF had lower values for fasting insulin (13.4 ± 4.5 vs 15.6 ± 6.6 μU/ml; p = 0.03) and CRP levels (2.31 ± 1.97 vs 3.83 ± 3.24 mg/liter; p = 0.001); and higher values for glucose disposal (6.71 ± 1.78 vs 5.92 ± 1.67 mg/kg/min; p = 0.01). However, these differences were no longer significant after controlling for visceral adipose tissue accumulations. Finally, no significant difference was observed between groups for the other variables of interest. Conclusion: Our results suggest that, among inactive overweight/obese postmenopausal women, those with higher CRF levels have a better metabolic profile; which is caused by lower visceral fat accumulations.

Keywords: cardiorespiratory fitness, metabolic profile, menopause, obesity

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6630 The Role of Accounting in the Run-Added Tax in Iran

Authors: Zahra Karimi

Abstract:

Money is not the only medium of economic exchanges, but also affects the national identity of citizens and national sovereignty of the government. Hence, money can be used as a tool to strengthen the national and political identity of nations. In other words, the value of the national currency can be affecting citizen’s view to the economic situation of their country and national identity. Government with the maintenance of the value of the national currency must increase the confidence of its citizens into national currency and prevents that "currency substitution phenomenon" occurred and people turn to foreign currencies. Hence, this article intends to explain the zeros elimination from the national currency and study of experience of other countries and discussion history analyzed benefits and harms of zeroes elimination from the national currency, And then to evaluate the effect or lack of effect of removing of zeros from the national currency on inflation answer the question whether it is appropriate and on time to delete three zeros from the Riyal of Iran is or not?

Keywords: zeros elimination from the national currency, value of the national currency, Riyal, inflation, Iran, money, government

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6629 Parameter Fitting of the Discrete Element Method When Modeling the DISAMATIC Process

Authors: E. Hovad, J. H. Walther, P. Larsen, J. Thorborg, J. H. Hattel

Abstract:

In sand casting of metal parts for the automotive industry such as brake disks and engine blocks, the molten metal is poured into a sand mold to get its final shape. The DISAMATIC molding process is a way to construct these sand molds for casting of steel parts and in the present work numerical simulations of this process are presented. During the process green sand is blown into a chamber and subsequently squeezed to finally obtain the sand mould. The sand flow is modelled with the Discrete Element method (DEM) and obtaining the correct material parameters for the simulation is the main goal. Different tests will be used to find or calibrate the DEM parameters needed; Poisson ratio, Young modulus, rolling friction coefficient, sliding friction coefficient and coefficient of restitution (COR). The Young modulus and Poisson ratio are found from compression tests of the bulk material and subsequently used in the DEM model according to the Hertz-Mindlin model. The main focus will be on calibrating the rolling resistance and sliding friction in the DEM model with respect to the behavior of “real” sand piles. More specifically, the surface profile of the “real” sand pile will be compared to the sand pile predicted with the DEM for different values of the rolling and sliding friction coefficients. When the DEM parameters are found for the particle-particle (sand-sand) interaction, the particle-wall interaction parameter values are also found. Here the sliding coefficient will be found from experiments and the rolling resistance is investigated by comparing with observations of how the green sand interacts with the chamber wall during experiments and the DEM simulations will be calibrated accordingly. The coefficient of restitution will be tested with different values in the DEM simulations and compared to video footages of the DISAMATIC process. Energy dissipation will be investigated in these simulations for different particle sizes and coefficient of restitution, where scaling laws will be considered to relate the energy dissipation for these parameters. Finally, the found parameter values are used in the overall discrete element model and compared to the video footage of the DISAMATIC process.

Keywords: discrete element method, physical properties of materials, calibration, granular flow

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6628 Comparison of Chlorophyll Contents in Common Bean (Phaseolus vulgaris L.) and Runner Bean (P. coccineous L.) Genotypes

Authors: Huseyin Canci

Abstract:

Chlorophylls are green photosynthetic pigment in plants. Therefore, photosynthesis in plants occurs in the leaves. Roles of chlorophylls help plants to get energy from light. The aim of the present study is to compare of chlorophyll contents in some bean species including common bean (Phaseolus vulgaris L.) and runner bean (P. coccineous L.) and genotypes. This research was carried out in fields of Faculty of Agriculture, Akdeniz University in Antalya. Species and genotypes were grown in 2 m single row and 50 cm row spacing. A randomized blocks design was used with two replications. Totally, 124 beans species and genotypes which 122 common beans and 2 runner beans were sown on February, 17th 2014 by hand. Chlorophyll a + b (SPAD values) were determined seedling stage, days to flowering 50% and pod setting stage on bean genotypes. Results showed that there were significant differences for genotypes, stages and interaction of genotypes X stages. There was statistically significant relationships between yield and chlorophyll content of bean species and genotypes.

Keywords: bean, chlorophyll, Phaseolus, SPAD values

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6627 Analyses and Optimization of Physical and Mechanical Properties of Direct Recycled Aluminium Alloy (AA6061) Wastes by ANOVA Approach

Authors: Mohammed H. Rady, Mohd Sukri Mustapa, S Shamsudin, M. A. Lajis, A. Wagiman

Abstract:

The present study is aimed at investigating microhardness and density of aluminium alloy chips when subjected to various settings of preheating temperature and preheating time. Three values of preheating temperature were taken as 450 °C, 500 °C, and 550 °C. On the other hand, three values of preheating time were chosen (1, 2, 3) hours. The influences of the process parameters (preheating temperature and time) were analyzed using Design of Experiments (DOE) approach whereby full factorial design with center point analysis was adopted. The total runs were 11 and they comprise of two factors of full factorial design with 3 center points. The responses were microhardness and density. The results showed that the density and microhardness increased with decreasing the preheating temperature. The results also found that the preheating temperature is more important to be controlled rather than the preheating time in microhardness analysis while both the preheating temperature and preheating time are important in density analysis. It can be concluded that setting temperature at 450 °C for 1 hour resulted in the optimum responses.

Keywords: AA6061, density, DOE, hot extrusion, microhardness

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6626 Aerosol Radiative Forcing Over Indian Subcontinent for 2000-2021 Using Satellite Observations

Authors: Shreya Srivastava, Sushovan Ghosh, Sagnik Dey

Abstract:

Aerosols directly affect Earth’s radiation budget by scattering and absorbing incoming solar radiation and outgoing terrestrial radiation. While the uncertainty in aerosol radiative forcing (ARF) has decreased over the years, it is still higher than that of greenhouse gas forcing, particularly in the South Asian region, due to high heterogeneity in their chemical properties. Understanding the Spatio-temporal heterogeneity of aerosol composition is critical in improving climate prediction. Studies using satellite data, in-situ and aircraft measurements, and models have investigated the Spatio-temporal variability of aerosol characteristics. In this study, we have taken aerosol data from Multi-angle Imaging Spectro-Radiometer (MISR) level-2 version 23 aerosol products retrieved at 4.4 km and radiation data from Clouds and the Earth’s Radiant Energy System (CERES, spatial resolution=1ox1o) for 21 years (2000-2021) over the Indian subcontinent. MISR aerosol product includes size and shapes segregated aerosol optical depth (AOD), Angstrom exponent (AE), and single scattering albedo (SSA). Additionally, 74 aerosol mixtures are included in version 23 data that is used for aerosol speciation. We have seasonally mapped aerosol optical and microphysical properties from MISR for India at quarter degrees resolution. Results show strong Spatio-temporal variability, with a constant higher value of AOD for the Indo-Gangetic Plain (IGP). The contribution of small-size particles is higher throughout the year, spatially during winter months. SSA is found to be overestimated where absorbing particles are present. The climatological map of short wave (SW) ARF at the top of the atmosphere (TOA) shows a strong cooling except in only a few places (values ranging from +2.5o to -22.5o). Cooling due to aerosols is higher in the absence of clouds. Higher negative values of ARF are found over the IGP region, given the high aerosol concentration above the region. Surface ARF values are everywhere negative for our study domain, with higher values in clear conditions. The results strongly correlate with AOD from MISR and ARF from CERES.

Keywords: aerosol Radiative forcing (ARF), aerosol composition, single scattering albedo (SSA), CERES

Procedia PDF Downloads 54