Search results for: audit quality control
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 18601

Search results for: audit quality control

7891 Extraction of Saponins and Cyclopeptides from Cow Cockle (Vaccaria hispanica (Mill.) Rauschert) Seeds Grown in Turkey

Authors: Ihsan Burak Cam, Ferhan Balci-Torun, Ayhan Topuz, Esin Ari, Ismail Gokhan Deniz, Ilker Genc

Abstract:

The seeds of Vaccaria hispanica have been used in food and pharmaceutical industry. It is an important product due to its superior starch granules, triterpenic saponins, and cyclopeptides suitable for drug delivery. V. hispanica naturally grows in different climatic regions and has genotypes that differ in terms of seed content and composition. Sixty-six V. hispanica seed specimens were collected based on the representation of the distribution in all regions of Turkey and the determination of possible genotypic differences between regions. The seeds, collected from each of the 66 locations, were grown in greenhouse conditions in Akdeniz University, Antalya. Saponin and cyclopeptide contents of the V. hispanica seeds were determined after harvest. Accelerated solvent extraction (ASE) was applied for the extraction of saponins and cyclopeptides. Cyclopeptide (segetalin A) and saponin content of V. hispanica seeds were found in the range of 0.165-0.654 g/100 g and 0.15-1.14 g/100 g, respectively. The results were found to be promising for the seeds from Turkey in terms of saponin content and quality. Acknowledgment: This study was supported by the Scientific and Research Council of Turkey (TUBITAK) (project no 112 O 136).

Keywords: Vaccaria hispanica, saponin, cyclopeptid, cow cockle seeds

Procedia PDF Downloads 271
7890 Effectiveness of the Resistance to Irradiance Test on Sunglasses Standards

Authors: Mauro Masili, Liliane Ventura

Abstract:

It is still controversial in the literature the ultraviolet (UV) radiation effects on the ocular media, but the World Health Organization has established safe limits on the exposure of eyes to UV radiation based on reports in literature. Sunglasses play an important role in providing safety, and their lenses should provide adequate UV filters. Regarding UV protection for ocular media, the resistance-to-irradiance test for sunglasses under many national standards requires irradiating lenses for 50 uninterrupted hours with a 450 W solar simulator. This artificial aging test may provide a corresponding evaluation of exposure to the sun. Calculating the direct and diffuse solar irradiance at a vertical surface and the corresponding radiant exposure for the entire year, we compare the latter with the 50-hour radiant exposure of a 450 W xenon arc lamp from a solar simulator required by national standards. Our calculations indicate that this stress test is ineffective in its present form. We provide evidence of the need to re-evaluate the parameters of the tests to establish appropriate safe limits against UV radiation. This work is potentially significant for scientists and legislators in the field of sunglasses standards to improve the requirements of sunglasses quality and safety.

Keywords: ISO 12312-1, solar simulator, sunglasses standards, UV protection

Procedia PDF Downloads 181
7889 Deproteination and Demineralization of Shrimp Waste Using Lactic Acid Bacteria for the Production of Crude Chitin and Chitosan

Authors: Farramae Francisco, Rhoda Mae Simora, Sharon Nunal

Abstract:

Deproteination and demineralization efficiencies of shrimp waste using two Lactobacillus species treated with different carbohydrate sources for chitin production, its chemical conversion to chitosan and the quality of chitin and chitosan produced were determined. Using 5% glucose and 5% cassava starch as carbohydrate sources, pH slightly increased from the initial pH of 6.0 to 6.8 and 7.2, respectively after 24 h and maintained their pH at 6.7 to 7.3 throughout the treatment period. Demineralization (%) in 5 % glucose and 5 % cassava was highest during the first day of treatment which was 82% and 83%, respectively. Deproteination (%) was highest in 5% cassava starch on the 3rd day of treatment at 84.4%. The obtained chitin from 5% cassava and 5% glucose had a residual ash and protein below 1% and solubility of 59% and 44.3%, respectively. Chitosan produced from 5% cassava and 5% glucose had protein content below 0.05%; residual ash was 1.1% and 0.8%, respectively. Chitosan solubility and degree of deacetylation were 56% and 33% in 5% glucose and 48% and 29% in 5% cassava, respectively. The advantage this alternative technology offers over that of chemical extraction is large reduction in chemicals needed thus less effluent production and generation of a protein-rich liquor, although the demineralization process should be improved to achieve greater degree of deacetylation.

Keywords: alternative carbon source, bioprocessing, lactic acid bacteria, waste utilization

Procedia PDF Downloads 461
7888 Smart Card Technology Adaption in a Hospital Setting

Authors: H. K. V. Narayan

Abstract:

This study was conducted at Tata Memorial Hospital (TMH), Mumbai, India. The study was to evaluate the impact of adapting Smart Card (SC) for clinical and business transactions in order to reduce Lead times and to enforce business rules of the hospital. The objective for implementing the Smart Card was to improve the patient perception of quality in terms of structures process and outcomes and also to improve the productivity of the Institution. The Smart Card was implemented in phases from 2011 and integrated with the Hospital Information System (HIS/EMR). The implementation was a learning curve for all the stake holders as software obviated the need to use hardcopies of transactions. The acceptability to the stake holders was challenge in change management. The study assessed the impact 3 years into the implementation and the observed trends have suggested that it has decreased the lead times for services and increased the no of transactions and thereby the productivity. Patients who used to complain of multiple queues and cumbersome transactions now compliment the administration for effective use of Information and Communication Technology.

Keywords: smart card, high availability of health care information, reduction in potential medical errors due to elimination of transcription errors, reduction in no of queues, increased transactions, augmentation of revenue

Procedia PDF Downloads 262
7887 The Role of Supply Chain Agility in Improving Manufacturing Resilience

Authors: Maryam Ziaee

Abstract:

This research proposes a new approach and provides an opportunity for manufacturing companies to produce large amounts of products that meet their prospective customers’ tastes, needs, and expectations and simultaneously enable manufacturers to increase their profit. Mass customization is the production of products or services to meet each individual customer’s desires to the greatest possible extent in high quantities and at reasonable prices. This process takes place at different levels such as the customization of goods’ design, assembly, sale, and delivery status, and classifies in several categories. The main focus of this study is on one class of mass customization, called optional customization, in which companies try to provide their customers with as many options as possible to customize their products. These options could range from the design phase to the manufacturing phase, or even methods of delivery. Mass customization values customers’ tastes, but it is only one side of clients’ satisfaction; on the other side is companies’ fast responsiveness delivery. It brings the concept of agility, which is the ability of a company to respond rapidly to changes in volatile markets in terms of volume and variety. Indeed, mass customization is not effectively feasible without integrating the concept of agility. To gain the customers’ satisfaction, the companies need to be quick in responding to their customers’ demands, thus highlighting the significance of agility. This research offers a different method that successfully integrates mass customization and fast production in manufacturing industries. This research is built upon the hypothesis that the success key to being agile in mass customization is to forecast demand, cooperate with suppliers, and control inventory. Therefore, the significance of the supply chain (SC) is more pertinent when it comes to this stage. Since SC behavior is dynamic and its behavior changes constantly, companies have to apply one of the predicting techniques to identify the changes associated with SC behavior to be able to respond properly to any unwelcome events. System dynamics utilized in this research is a simulation approach to provide a mathematical model among different variables to understand, control, and forecast SC behavior. The final stage is delayed differentiation, the production strategy considered in this research. In this approach, the main platform of products is produced and stocked and when the company receives an order from a customer, a specific customized feature is assigned to this platform and the customized products will be created. The main research question is to what extent applying system dynamics for the prediction of SC behavior improves the agility of mass customization. This research is built upon a qualitative approach to bring about richer, deeper, and more revealing results. The data is collected through interviews and is analyzed through NVivo software. This proposed model offers numerous benefits such as reduction in the number of product inventories and their storage costs, improvement in the resilience of companies’ responses to their clients’ needs and tastes, the increase of profits, and the optimization of productivity with the minimum level of lost sales.

Keywords: agility, manufacturing, resilience, supply chain

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7886 Helping the Development of Public Policies with Knowledge of Criminal Data

Authors: Diego De Castro Rodrigues, Marcelo B. Nery, Sergio Adorno

Abstract:

The project aims to develop a framework for social data analysis, particularly by mobilizing criminal records and applying descriptive computational techniques, such as associative algorithms and extraction of tree decision rules, among others. The methods and instruments discussed in this work will enable the discovery of patterns, providing a guided means to identify similarities between recurring situations in the social sphere using descriptive techniques and data visualization. The study area has been defined as the city of São Paulo, with the structuring of social data as the central idea, with a particular focus on the quality of the information. Given this, a set of tools will be validated, including the use of a database and tools for visualizing the results. Among the main deliverables related to products and the development of articles are the discoveries made during the research phase. The effectiveness and utility of the results will depend on studies involving real data, validated both by domain experts and by identifying and comparing the patterns found in this study with other phenomena described in the literature. The intention is to contribute to evidence-based understanding and decision-making in the social field.

Keywords: social data analysis, criminal records, computational techniques, data mining, big data

Procedia PDF Downloads 59
7885 Oil Pollution Analysis of the Ecuadorian Rainforest Using Remote Sensing Methods

Authors: Juan Heredia, Naci Dilekli

Abstract:

The Ecuadorian Rainforest has been polluted for almost 60 years with little to no regard to oversight, law, or regulations. The consequences have been vast environmental damage such as pollution and deforestation, as well as sickness and the death of many people and animals. The aim of this paper is to quantify and localize the polluted zones, which something that has not been conducted and is the first step for remediation. To approach this problem, multi-spectral Remote Sensing imagery was utilized using a novel algorithm developed for this study, based on four normalized indices available in the literature. The algorithm classifies the pixels in polluted or healthy ones. The results of this study include a new algorithm for pixel classification and quantification of the polluted area in the selected image. Those results were finally validated by ground control points found in the literature. The main conclusion of this work is that using hyperspectral images, it is possible to identify polluted vegetation. The future work is environmental remediation, in-situ tests, and more extensive results that would inform new policymaking.

Keywords: remote sensing, oil pollution quatification, amazon forest, hyperspectral remote sensing

Procedia PDF Downloads 134
7884 Pavement Roughness Prediction Systems: A Bump Integrator Approach

Authors: Manish Pal, Rumi Sutradhar

Abstract:

Pavement surface unevenness plays a pivotal role on roughness index of road which affects on riding comfort ability. Comfort ability refers to the degree of protection offered to vehicle occupants from uneven elements in the road surface. So, it is preferable to have a lower roughness index value for a better riding quality of road users. Roughness is generally defined as an expression of irregularities in the pavement surface which can be measured using different equipment like MERLIN, Bump integrator, Profilometer etc. Among them Bump Integrator is quite simple and less time consuming in case of long road sections. A case study is conducted on low volume roads in West District in Tripura to determine roughness index (RI) using Bump Integrator at the standard speed of 32 km/h. But it becomes too tough to maintain the requisite standard speed throughout the road section. The speed of Bump Integrator (BI) has to lower or higher in some distinctive situations. So, it becomes necessary to convert these roughness index values of other speeds to the standard speed of 32 km/h. This paper highlights on that roughness index conversional model. Using SPSS (Statistical Package of Social Sciences) software a generalized equation is derived among the RI value at standard speed of 32 km/h and RI value at other speed conditions.

Keywords: bump integrator, pavement distresses, roughness index, SPSS

Procedia PDF Downloads 227
7883 Blockchain’s Feasibility in Military Data Networks

Authors: Brenden M. Shutt, Lubjana Beshaj, Paul L. Goethals, Ambrose Kam

Abstract:

Communication security is of particular interest to military data networks. A relatively novel approach to network security is blockchain, a cryptographically secured distribution ledger with a decentralized consensus mechanism for data transaction processing. Recent advances in blockchain technology have proposed new techniques for both data validation and trust management, as well as different frameworks for managing dataflow. The purpose of this work is to test the feasibility of different blockchain architectures as applied to military command and control networks. Various architectures are tested through discrete-event simulation and the feasibility is determined based upon a blockchain design’s ability to maintain long-term stable performance at industry standards of throughput, network latency, and security. This work proposes a consortium blockchain architecture with a computationally inexpensive consensus mechanism, one that leverages a Proof-of-Identity (PoI) concept and a reputation management mechanism.

Keywords: blockchain, consensus mechanism, discrete-event simulation, fog computing

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7882 Deep Learning for Recommender System: Principles, Methods and Evaluation

Authors: Basiliyos Tilahun Betru, Charles Awono Onana, Bernabe Batchakui

Abstract:

Recommender systems have become increasingly popular in recent years, and are utilized in numerous areas. Nowadays many web services provide several information for users and recommender systems have been developed as critical element of these web applications to predict choice of preference and provide significant recommendations. With the help of the advantage of deep learning in modeling different types of data and due to the dynamic change of user preference, building a deep model can better understand users demand and further improve quality of recommendation. In this paper, deep neural network models for recommender system are evaluated. Most of deep neural network models in recommender system focus on the classical collaborative filtering user-item setting. Deep learning models demonstrated high level features of complex data can be learned instead of using metadata which can significantly improve accuracy of recommendation. Even though deep learning poses a great impact in various areas, applying the model to a recommender system have not been fully exploited and still a lot of improvements can be done both in collaborative and content-based approach while considering different contextual factors.

Keywords: big data, decision making, deep learning, recommender system

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7881 Models, Resources and Activities of Project Scheduling Problems

Authors: Jorge A. Ruiz-Vanoye, Ocotlán Díaz-Parra, Alejandro Fuentes-Penna, José J. Hernández-Flores, Edith Olaco Garcia

Abstract:

The Project Scheduling Problem (PSP) is a generic name given to a whole class of problems in which the best form, time, resources and costs for project scheduling are necessary. The PSP is an application area related to the project management. This paper aims at being a guide to understand PSP by presenting a survey of the general parameters of PSP: the Resources (those elements that realize the activities of a project), and the Activities (set of operations or own tasks of a person or organization); the mathematical models of the main variants of PSP and the algorithms used to solve the variants of the PSP. The project scheduling is an important task in project management. This paper contains mathematical models, resources, activities, and algorithms of project scheduling problems. The project scheduling problem has attracted researchers of the automotive industry, steel manufacturer, medical research, pharmaceutical research, telecommunication, industry, aviation industry, development of the software, manufacturing management, innovation and technology management, construction industry, government project management, financial services, machine scheduling, transportation management, and others. The project managers need to finish a project with the minimum cost and the maximum quality.

Keywords: PSP, Combinatorial Optimization Problems, Project Management; Manufacturing Management, Technology Management.

Procedia PDF Downloads 393
7880 Solving the Wireless Mesh Network Design Problem Using Genetic Algorithm and Simulated Annealing Optimization Methods

Authors: Moheb R. Girgis, Tarek M. Mahmoud, Bahgat A. Abdullatif, Ahmed M. Rabie

Abstract:

Mesh clients, mesh routers and gateways are components of Wireless Mesh Network (WMN). In WMN, gateways connect to Internet using wireline links and supply Internet access services for users. We usually need multiple gateways, which takes time and costs a lot of money set up, due to the limited wireless channel bit rate. WMN is a highly developed technology that offers to end users a wireless broadband access. It offers a high degree of flexibility contrasted to conventional networks; however, this attribute comes at the expense of a more complex construction. Therefore, a challenge is the planning and optimization of WMNs. In this paper, we concentrate on this challenge using a genetic algorithm and simulated annealing. The genetic algorithm and simulated annealing enable searching for a low-cost WMN configuration with constraints and determine the number of used gateways. Experimental results proved that the performance of the genetic algorithm and simulated annealing in minimizing WMN network costs while satisfying quality of service. The proposed models are presented to significantly outperform the existing solutions.

Keywords: wireless mesh networks, genetic algorithms, simulated annealing, topology design

Procedia PDF Downloads 438
7879 Off-Line Detection of "Pannon Wheat" Milling Fractions by Near-Infrared Spectroscopic Methods

Authors: E. Izsó, M. Bartalné-Berceli, Sz. Gergely, A. Salgó

Abstract:

The aims of this investigation is to elaborate near-infrared methods for testing and recognition of chemical components and quality in “Pannon wheat” allied (i.e. true to variety or variety identified) milling fractions as well as to develop spectroscopic methods following the milling processes and evaluate the stability of the milling technology by different types of milling products and according to sampling times, respectively. This wheat categories produced under industrial conditions where samples were collected versus sampling time and maximum or minimum yields. The changes of the main chemical components (such as starch, protein, lipid) and physical properties of fractions (particle size) were analysed by dispersive spectrophotometers using visible (VIS) and near-infrared (NIR) regions of the electromagnetic radiation. Close correlation were obtained between the data of spectroscopic measurement techniques processed by various chemometric methods (e.g. principal component analysis (PCA), cluster analysis (CA) and operation condition of milling technology. Its obvious that NIR methods are able to detect the deviation of the yield parameters and differences of the sampling times by a wide variety of fractions, respectively. NIR technology can be used in the sensitive monitoring of milling technology.

Keywords: near infrared spectroscopy, wheat categories, milling process, monitoring

Procedia PDF Downloads 390
7878 Towards a Complete Automation Feature Recognition System for Sheet Metal Manufacturing

Authors: Bahaa Eltahawy, Mikko Ylihärsilä, Reino Virrankoski, Esko Petäjä

Abstract:

Sheet metal processing is automated, but the step from product models to the production machine control still requires human intervention. This may cause time consuming bottlenecks in the production process and increase the risk of human errors. In this paper we present a system, which automatically recognizes features from the CAD-model of the sheet metal product. By using these features, the system produces a complete model of the particular sheet metal product. Then the model is used as an input for the sheet metal processing machine. Currently the system is implemented, capable to recognize more than 11 of the most common sheet metal structural features, and the procedure is fully automated. This provides remarkable savings in the production time, and protects against the human errors. This paper presents the developed system architecture, applied algorithms and system software implementation and testing.

Keywords: feature recognition, automation, sheet metal manufacturing, CAD, CAM

Procedia PDF Downloads 330
7877 Countering Violent Extremism: Challenges and Possibilities for Muslim Ummah

Authors: Altaf Ahmed

Abstract:

Unhindered progress and advancement of life are directly associated with peace and development. Unfortunately, many modern states are prone to the perilous of social challenges; Violent Extremism is the most ubiquitous adversary among all. Islam in its origin fully supports peace and security; the charter of Madina, the treaty of Hudabia and conquer of Mecca are the biggest examples in this reference. The holy Prophet Muhammad ﷺ always gave priority to peace in these cases. Today, the majority of the Muslim World faces VE and terrorism due to multiple reasons ranging from religious interpretations to political, social and economic conditions. This research will try to explore challenges for Muslim Ummah in maintaining peace and what steps have been taken by it to resolve conflicts among states. In this context, Sustainable development goals (SDGs) will be particularly analysed. SDGs were adopted by all United Nations Member States in 2015. It is an undeniable fact that these are the best peace-building tools. Although there are 17 SDGs, the paper will mainly focus on quality education, zero hunger, end of poverty (social protection), women empowerment, reduced inequalities and economic growth as the best peace-building approaches for eradication of violent extremism.

Keywords: violent extremism, Muslim Ummah, peace, modern world, education

Procedia PDF Downloads 99
7876 A Proper Design of Wind Turbine Grounding Systems under Lightning

Authors: M. A. Abd-Allah, Mahmoud N. Ali, A. Said

Abstract:

Lightning Protection Systems (LPS) for wind power generation is becoming an important public issue. A serious damage of blades, accidents where low-voltage and control circuit breakdowns frequently occur in many wind farms. A grounding system is one of the most important components required for appropriate LPSs in wind turbines WTs. Proper design of a wind turbine grounding system is demanding and several factors for the proper and effective implementation must be taken into account. This paper proposed procedure of proper design of grounding systems for a wind turbine was introduced. This procedure depends on measuring of ground current of simulated wind farm under lightning taking into consideration the soil ionization. The procedure also includes the Ground Potential Rise (GPR) and the voltage distributions at ground surface level and Touch potential. In particular, the contribution of mitigating techniques, such as rings, rods and the proposed design were investigated.

Keywords: WTs, Lightning Protection Systems (LPS), GPR, grounding system, mitigating techniques

Procedia PDF Downloads 353
7875 Meta-Analysis of Previously Unsolved Cases of Aviation Mishaps Employing Molecular Pathology

Authors: Michael Josef Schwerer

Abstract:

Background: Analyzing any aircraft accident is mandatory based on the regulations of the International Civil Aviation Organization and the respective country’s criminal prosecution authorities. Legal medicine investigations are unavoidable when fatalities involve the flight crew or when doubts arise concerning the pilot’s aeromedical health status before the event. As a result of frequently tremendous blunt and sharp force trauma along with the impact of the aircraft to the ground, consecutive blast or fire exposition of the occupants or putrefaction of the dead bodies in cases of delayed recovery, relevant findings can be masked or destroyed and therefor being inaccessible in standard pathology practice comprising just forensic autopsy and histopathology. Such cases are of considerable risk of remaining unsolved without legal consequences for those responsible. Further, no lessons can be drawn from these scenarios to improve flight safety and prevent future mishaps. Aims and Methods: To learn from previously unsolved aircraft accidents, re-evaluations of the investigation files and modern molecular pathology studies were performed. Genetic testing involved predominantly PCR-based analysis of gene regulation, studying DNA promotor methylations, RNA transcription and posttranscriptional regulation. In addition, the presence or absence of infective agents, particularly DNA- and RNA-viruses, was studied. Technical adjustments of molecular genetic procedures when working with archived sample material were necessary. Standards for the proper interpretation of the respective findings had to be settled. Results and Discussion: Additional molecular genetic testing significantly contributes to the quality of forensic pathology assessment in aviation mishaps. Previously undetected cardiotropic viruses potentially explain e.g., a pilot’s sudden incapacitation resulting from cardiac failure or myocardial arrhythmia. In contrast, negative results for infective agents participate in ruling out concerns about an accident pilot’s fitness to fly and the aeromedical examiner’s precedent decision to issue him or her an aeromedical certificate. Care must be taken in the interpretation of genetic testing for pre-existing diseases such as hypertrophic cardiomyopathy or ischemic heart disease. Molecular markers such as mRNAs or miRNAs, which can establish these diagnoses in clinical patients, might be misleading in-flight crew members because of adaptive changes in their tissues resulting from repeated mild hypoxia during flight, for instance. Military pilots especially demonstrate significant physiological adjustments to their somatic burdens in flight, such as cardiocirculatory stress and air combat maneuvers. Their non-pathogenic alterations in gene regulation and expression will likely be misinterpreted for genuine disease by inexperienced investigators. Conclusions: The growing influence of molecular pathology on legal medicine practice has found its way into aircraft accident investigation. As appropriate quality standards for laboratory work and data interpretation are provided, forensic genetic testing supports the medico-legal analysis of aviation mishaps and potentially reduces the number of unsolved events in the future.

Keywords: aviation medicine, aircraft accident investigation, forensic pathology, molecular pathology

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7874 Obstacle Classification Method Based on 2D LIDAR Database

Authors: Moohyun Lee, Soojung Hur, Yongwan Park

Abstract:

In this paper is proposed a method uses only LIDAR system to classification an obstacle and determine its type by establishing database for classifying obstacles based on LIDAR. The existing LIDAR system, in determining the recognition of obstruction in an autonomous vehicle, has an advantage in terms of accuracy and shorter recognition time. However, it was difficult to determine the type of obstacle and therefore accurate path planning based on the type of obstacle was not possible. In order to overcome this problem, a method of classifying obstacle type based on existing LIDAR and using the width of obstacle materials was proposed. However, width measurement was not sufficient to improve accuracy. In this research, the width data was used to do the first classification; database for LIDAR intensity data by four major obstacle materials on the road were created; comparison is made to the LIDAR intensity data of actual obstacle materials; and determine the obstacle type by finding the one with highest similarity values. An experiment using an actual autonomous vehicle under real environment shows that data declined in quality in comparison to 3D LIDAR and it was possible to classify obstacle materials using 2D LIDAR.

Keywords: obstacle, classification, database, LIDAR, segmentation, intensity

Procedia PDF Downloads 316
7873 Accounting as Addressed in the Qur’aan

Authors: Shahriar M. Saadullah, Abdul-Quddoos Abdul-Basith, Zaki K. Abushawish

Abstract:

As a part of academic research in Islamic Accounting it is important to know how the word Accounting is discussed in the Qur’aan. This paper identifies and analyzes the word Accounting in the Qur’aan, which is significant to know and understand. The paper uses a methodology of identifying the root word of Accounting Hasaba (حسب) in the Qur’aan with the help of Islam 360 software and analyzes the use of the relevant words derived from the root word. Then the paper attempts to connect the findings to the contemporary Accounting issues. The paper finds that the root word of Accounting Hasaba (حسب) appears in the Qur’aan 109 times but it is only used in the sense Account, Accountable, or Accounting 45 times. These words appear in 44 different verses in the Qur’aan, appearing twice in one of the verses. The paper divides these verses into 8 different themes namely, Day of Accounting, without any Accounting, Accounting of Time, Self-Accounting, Swift in Accounting, Accounting is only with God, Awareness and the Good Accounting, and Heedlessness and the Bad Accounting. The way the words Account, Accounting, and Accountable is discussed in the Qur’aan links to the contemporary accounting issues including Ethics, Agency Theory, and Internal Control. The links discovered in the paper clearly shows the timeless nature of the message of the Qur’aan.

Keywords: accounting, contemporary accounting issues, Qur'aan, root word of accounting hasaba

Procedia PDF Downloads 396
7872 Simulation of Stretching and Fragmenting DNA by Microfluidic for Optimizing Microfluidic Devices

Authors: Shuyi Wu, Chuang Li, Quanshui Zheng, Luping Xu

Abstract:

Stretching and snipping DNA molecule by microfluidic has important application value in gene analysis by lab on a chip. Movement, deformation and fragmenting of DNA in microfluidic are typical fluid-solid coupling problems. An efficient and common simulation system for researching the movement, deformation and fragmenting of DNA by microfluidic has not been well developed. In our study, Brownian dynamics-finite element method (BD-FEM) is used to simulate the dynamic process of stretching and fragmenting DNA by contraction flow. The shape and parameters of micro-channels are changed to optimize the stretching and fragmenting properties of DNA. Our results indicate that strain rate, resulting from contraction microchannel, is the main control parameter for stretching and fragmenting DNA. There is good consistency between the simulation data and previous experimental result about the single DNA molecule behavior and averaged fragmenting properties in this study. BD-FEM method is an efficient calculating tool to research stretching and fragmenting behavior of single DNA molecule and optimize microfluidic devices for manipulating, stretching and fragmenting DNA.

Keywords: fragmenting, DNA, microfluidic, optimize.

Procedia PDF Downloads 306
7871 Determinants of Integrated Reporting in Nigeria

Authors: Uwalomwa Uwuigbe, Olubukola Ranti Uwuigbe, Jinadu Olugbenga, Otekunrin Adegbola

Abstract:

Corporate reporting has evolved over the years resulting from criticisms of the precedent by shareholders, stakeholders and other relevant financial institutions. Integrated reporting has become a globalized corporate reporting style, with its adoption around the world occurring rapidly to bring about an improvement in the quality of corporate reporting. While some countries have swiftly clinched into reporting in an integrated manner, others have not. In addition, there are ample research that has been conducted on the benefits of adopting integrated reporting, however, the same is not true in developing economies like Nigeria. Hence, this study basically examined the factors determining the adoption of integrated reporting in Nigeria. One hundred (100) copies of questionnaire was administered to financial managers of 20 selected listed companies in the Nigeria stock exchange market. The data obtained was analysed using the Spearman Rank Order Correlation via the Statistical Package for Social Science. This study observed that there is a significant relationship between the social pressures of isomorphic changes and integrated reporting adoption in Nigeria. The study recommends the need for an enforcement mechanism to be put in place while considering the adoption of integrated reporting in Nigeria, enforcement mechanisms should put into consideration the investors demand, the level of economic development, and the degree of corporate social responsibility.

Keywords: corporate social responsibility, isomorphic, integrated reporting, Nigeria, sustainability

Procedia PDF Downloads 372
7869 The Management of Urban Facilities in the City of Chlef

Authors: Belakhdar Salah Brahim

Abstract:

The Urban management is a major element of social control of public space and thus the functioning of society. As such, it is a key element of a social conception of sustainable development. Also, it is a cross-cutting sector that relies on land management, infrastructure management, habitat management, management of social services, the management of economic development, etc. This study aims to study how urban management focusing on the study of problems related to urban waste management in developing countries. It appears from the study that the city management is to improve infrastructure and urban services in order to increase the city's development and improve living conditions in cities. It covers various aspects including management of urban space, economic management, administrative management, asset management or infrastructure and finally waste management. Environmental management is important because it solves the pollution problems of life and preserve resources for future generations. Changing perceptions of waste has led to the definition of new policies for integrated waste management requirements appropriate to the urban site.

Keywords: urbanization, urban management, environmental management, waste management

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7868 Variation of Clinical Manifestations of COVID-19 Over Time of Pandemic

Authors: Mahdi Asghari Ozma, Fatemeh Aghamohammadzadeh, Mahin Ahangar Oskouee

Abstract:

In late 2019, the people of the world were involved with a new infection by the coronavirus, named SARS-COV-2 (COVID-19), which disseminated around the world quickly. This infection has the ability to affect various systems of the body, including respiratory, gastrointestinal, urinary, and hematology, which can be transmitted by various body samples in different ways. To control this fast-transmitted infection by preventing its transmission to other people, rapid diagnosis is vital, which can be done by examining the patient's clinical symptoms and also using various serological, molecular, and radiological methods. Symptoms caused by COVID-19 in patients include fever, cough, sore throat, headache, fatigue, shortness of breath, loss of taste or smell, skin rash, myalgia, and conjunctivitis. These clinical features were appearing gradually in different time periods from the onset of the infection, and patients showed varied and new symptoms at different times, which show the variety of symptoms over time during the spread of the infection.

Keywords: COVID-19, diagnosis, symptom, variation, novel coronavirus

Procedia PDF Downloads 63
7867 Consumer Market for Mineral Water and Development Policy in Georgia

Authors: Gulnaz Erkomaishvili

Abstract:

The paper discusses mineral water consumer market and development policy in Georgia, the tools and measures, which will contribute to the production of mineral waters and increase its export. The paper studies and analyses current situation in mineral water production sector as well as the factors affecting increase and reduction of its export. It’s noted that in order to gain and maintain competitive advantage, it’s necessary to provide continuous supply of high-quality goods with modern design, open new distribution channels to enter new markets, carry out broad promotional activities, organize e-commerce. Economic policy plays an important role in protecting markets from counterfeit goods. The state also plays an important role in attracting foreign direct investments. Stable business environment and export-oriented strategy is the basis for the country’s economic growth. Based on the research, the paper suggests the strategy for improving the competitiveness of Georgian mineral waters, relevant conclusions and recommendations are provided.

Keywords: mineral waters, consumer market for mineral waters, export of mineral waters, mineral water development policy in Georgia

Procedia PDF Downloads 404
7866 Improving the LDMOS Temperature Compensation Bias Circuit to Optimize Back-Off

Authors: Antonis Constantinides, Christos Yiallouras, Christakis Damianou

Abstract:

The application of today's semiconductor transistors in high power UHF DVB-T linear amplifiers has evolved significantly by utilizing LDMOS technology. This fact provides engineers with the option to design a single transistor signal amplifier which enables output power and linearity that was unobtainable previously using bipolar junction transistors or later type first generation MOSFETS. The quiescent current stability in terms of thermal variations of the LDMOS guarantees a robust operation in any topology of DVB-T signal amplifiers. Otherwise, progressively uncontrolled heat dissipation enhancement on the LDMOS case can degrade the amplifier’s crucial parameters in regards to the gain, linearity, and RF stability, resulting in dysfunctional operation or a total destruction of the unit. This paper presents one more sophisticated approach from the traditional biasing circuits used so far in LDMOS DVB-T amplifiers. It utilizes a microprocessor control technology, providing stability in topologies where IDQ must be perfectly accurate.

Keywords: LDMOS, amplifier, back-off, bias circuit

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7865 Determining Current and Future Training Needs of Ontario Workers Supporting Persons with Developmental Disabilities

Authors: Erin C. Rodenburg, Jennifer McWhirter, Andrew Papadopoulos

Abstract:

Support workers for adults with developmental disabilities promote the care and wellbeing of a historically underserved population. Poor employment training and low work satisfaction for these disability support workers are linked to low productivity, poor quality of care, turnover, and intention to leave employment. Therefore, to improve the lives of those within disability support homes, both client and caregiver, it is vital to determine where improvements to training and support for those providing direct care can be made. The current study aims to explore disability support worker’s perceptions of the training received in their employment at the residential homes, how it prepared them for their role, and where there is room for improvement with the aim of developing recommendations for an improved training experience. Responses were collected from 85 disability support workers across 40 Ontario group homes. Findings suggest most disability support workers within the 40 support homes feel adequately trained in their responsibilities of employment. For those who did not feel adequately trained, the main issues expressed were a lack of standardization in training, a need for more continuous training, and a move away from trial and error in performing tasks to support clients with developmental disabilities.

Keywords: developmental disabilities, disability workers, support homes, training

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7864 Scale-Up Process for Phyllanthus niruri Enriched Extract by Supercritical Fluid Extraction

Authors: Norsyamimi Hassim, Masturah Markom

Abstract:

Supercritical fluid extraction (SFE) has been known as a sustainable and safe extraction technique for plant extraction due to the minimal usage of organic solvent. In this study, a scale-up process for the selected herbal plant (Phyllanthus niruri) was investigated by using supercritical carbon dioxide (SC-CO2) with food-grade (ethanol-water) cosolvent. The quantification of excess ethanol content in the final dry extracts was conducted to determine the safety of enriched extracts. The extraction yields obtained by scale-up SFE unit were not much different compared to the predicted extraction yields with an error of 2.92%. For component contents, the scale-up extracts showed comparable quality with laboratory-scale experiments. The final dry extract showed that the excess ethanol content was 1.56% g/g extract. The fish embryo toxicity test (FETT) on the zebrafish embryos showed no toxicity effects by the extract, where the LD50 value was found to be 505.71 µg/mL. Thus, it has been proven that SFE with food-grade cosolvent is a safe extraction technique for the production of bioactive compounds from P. niruri.

Keywords: scale-up, supercritical fluid extraction, enriched extract, toxicity, ethanol content

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7863 Application of Costing System in the Small and Medium Sized Enterprises (SME) in Turkey

Authors: Hamide Özyürek, Metin Yılmaz

Abstract:

Standard processes, similar and limited production lines, the production of high direct costs will be more accurate than the use of parts of the traditional cost systems in the literature. However, direct costs, overhead expenses, in turn, decreases the burden of increasingly sophisticated production facilities, a situation that led the researchers to look for the cost of traditional systems of alternative techniques. Variety cost management approaches for example Total quality management (TQM), just-in-time (JIT), benchmarking, kaizen costing, targeting cost, life cycle costs (LLC), activity-based costing (ABC) value engineering have been introduced. Management and cost applications have changed over the past decade and will continue to change. Modern cost systems can provide relevant and accurate cost information. These methods provide the decisions about customer, product and process improvement. The aim of study is to describe and explain the adoption and application of costing systems in SME. This purpose reports on a survey conducted during 2014 small and medium sized enterprises (SME) in Ankara. The survey results were evaluated using SPSS package program.

Keywords: modern costing systems, managerial accounting, cost accounting, costing

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7862 The Subaltern Woman and the Reproductive Body - A Reading of Devi's 'Breast Stories'

Authors: Sharon Lopez

Abstract:

Much of critical thought dismisses the notion of subaltern women engaging in resistance because of her complex colonial identity. She is seen in postcolonial theory as being "doubly effaced" and removed from exercising control to speak up and taking part in defiance. This line of reasoning suggests a critical area in which engaging with issues unavoidably excludes subaltern women from the emerging resistance discourse. A position like this also suggests a closed-minded view of human experience and a desire to maintain subalternity. The argument here is that subaltern women might be understood as achieving agency when they engage in resistance and speak out about their circumstances, whether aloud or in silence. Using deductions from Mahasweta Devi's literary narratives such as Imaginary Maps and Breast Stories, the study investigates the tactics Devi employs to engage marginalised women into resistance and establishes that the 'body' emerges in her stories not just as a site of oppression but also as an important motif of power and resistance.

Keywords: subaltern woman, reproductive docy, breast giver, devi

Procedia PDF Downloads 80