Search results for: internal audit

Authors: Marilyn U. Balagtas, Maria Ruth M. Regalado, Carmelina E. Barrera, Ramer V. Oxiño, Rosarito T. Suatengco, Josephine E. Tondo

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This study presents the perceptions of the students and teachers from kindergarten to tertiary level of the image of the 21st century teacher to provide basis in designing teacher development programs in Teacher Education Institutions (TEIs) in the Philippines. The highlights of the report are the personal, psychosocial, and professional images of the 21st century teacher in basic education and the teacher educators based on a survey done to 612 internal stakeholders of nine member institutions of the National Network of Normal Schools (3NS). Data were obtained through the use of a validated researcher-made instrument which allowed generation of both quantitative and qualitative descriptions of the teacher image. Through the use of descriptive statistics, the common images of the teacher were drawn, which were validated and enriched by the information drawn from the qualitative data. The study recommends a repertoire of teacher development programs to create the good image of the 21st century teachers for a better Philippines.

Keywords: teacher image, 21st century teacher, teacher education, development program

Procedia PDF Downloads 355

Authors: Sara Tusian, Zahra Salehi Motaahed, Narges Sajjadie, Nikoo Dialame

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One of the methods which have frequently been used in Quran is the “question”. In the Quran, in addition to the content, methods are also important. Using analysis-interpretation method, the present study has investigated Quranic questions, and extracted its functions from educational perspective. In so doing, it has first investigated all the questions in Quran and then taking the three-stage classification of education into account, it has offered question functions. The results obtained from this study suggest that question functions in Quran are presented in three categories: the preparation stage (including preparation of the audience, revising the insights, and internal Evolution); main body (including the granting the insight, and elimination of intellectual negligence and the question of innate and logical axioms, the introducting of the realm of thinking, creating emotional arousal and alleged in the claim) and the third stage as modification and revision (including invitation to move in the framework of tasks using the individual beliefs to reveal the contradictions and, Error detection and contribution to change the function) that each of which has a special role in the education process.

Keywords: education, question, Quranic questions, Quran

Procedia PDF Downloads 488

Authors: Sarah Atalla, Shubham Gupta, Kim Alipio, Tanya Maric

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Background: Chelsea and Westminster Hospital have introduced the Birmingham Symptom Specific Obstetric Triage System (BSOTS) for patients who present acutely to the Maternity Assessment Suite (MAS) to prioritise care by urgency. The primary objective was to evaluate whether BSOTS was used appropriately to assess patients (defined as a 90% threshold). The secondary objective was to assess whether patients were seen within their designated triaged timeframe (defined as a 90% threshold). Methodology: MAS records were retrospectively reviewed for a randomly selected one-week period of data from 2020 (21/09/2020 - 27/09/2020). 189 patients presented to MAS during this time. Data were collected on the presenting complaint, time of attendance (divided into four time categories), and triage colour code for the urgency of a review by a doctor (red: immediately, orange: within 15 minutes, yellow: within 1 hour, green: within 4 hours). The number of triage waiting times that were breached and the outcome of the attendance was noted. Results: 49% of patients presenting to MAS during this time period were triaged, which therefore did not meet the 90% target. 67% of patients who were triaged were seen within their allocated timeframe as designated by their triage colour code, which therefore did not meet the 90% target. The most frequent reason for patient attendance was reduced fetal movements (30.5% of attendances). The busiest time of day (when most patients presented) was between 06:01-12:00, and this was also when the highest number of patients were not triaged (26 patients or 54% of patients presenting in this time category). The most used triage category (59%) was the green colour code (to be seen by a doctor within 4 hours), followed by orange (24%), yellow (14%), and red (3%). 45% of triaged patients were admitted, whilst 55% were discharged. 62% of patients allocated to the green triage category were discharged, as compared to 56% of yellow category patients, 27% of orange category patients, and 50% of red category patients. The time of patient presentation to the hospital was also associated with the level of urgency and outcome. Patients presenting from 12:01 to 18:00 were more likely to be discharged (72% discharged) compared to 00:01-06:00 where only 12.5% of patients were discharged. Conclusion: The triage system for assessing the urgency of acutely presenting obstetric patients is only being effectively utilised for 49% of patients. There is potential for enhancing the employment of the triage system to enable further efficiency and boost the promotion of patient safety. It is noted that MAS was busiest at 06:01 - 12:00 when there was also the highest number of non-triaged patients – this highlights some areas where we can improve, including higher levels of staffing, better use of BSOTS to triage patients, and patient education.

Keywords: birmingham, BSOTS, maternal, obstetric, pregnancy, specific, symptom, triage

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Authors: Sanja Seljan, Ivan Dunđer

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The paper presents combined automatic speech recognition (ASR) for English and machine translation (MT) for English and Croatian in the domain of business correspondence. The first part presents results of training the ASR commercial system on two English data sets, enriched by error analysis. The second part presents results of machine translation performed by online tool Google Translate for English and Croatian and Croatian-English language pairs. Human evaluation in terms of usability is conducted and internal consistency calculated by Cronbach's alpha coefficient, enriched by error analysis. Automatic evaluation is performed by WER (Word Error Rate) and PER (Position-independent word Error Rate) metrics, followed by investigation of Pearson’s correlation with human evaluation.

Keywords: automatic machine translation, integrated language technologies, quality evaluation, speech recognition

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Authors: Adeyemi Kamil Hamzah, Abayomi Nathaniel Oyesikun

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Throughout modern history internal strife has burdened Africa most populous nation, Nigeria. The country encompassed more than four hundred ethnic and sub ethnic groups with the different background and identities. This group has not fussed themselves together to emerge as a nation what we have are mere ethnic and religious groups i.e. Hausa/Fulani Igbo Yoruba Ijaw, Ibibio, christian, and Muslim. The source of problematic Nigeria is linked to colonial policy of segmentation, discontent to religion, faith, and ethnicity. The wave of spiral killing among the major ethnic entities with different religious affiliation has brought the process of good governance in the country to its kneel. This paper will place insecurity in Nigeria in context by reviewing the root and rise of ethnic militia. In doing so it will evaluate how the West Africa power house arrive at the point where it is today with all unprecedented unrest from regions that formed Nigeria. Both primary and secondary sources were applied for the quality of this paper. The effects of ethnic militia in realizing and actualizing political stability are equally discussed, recommendations proffered and conclusion given.

Keywords: ethnic, militia, violence, insecurity, democracy

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Authors: S. Arias

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New housing developments and the technological changes that this implies, adapt the styles of living of its residents, as well as new family structures and forms of work due to the particular needs of a specific group of people which involves different techniques of dealing with, organize, equip and use a particular territory. Currently, own their own space is increasingly important and the cities are faced with the challenge of providing the opportunity for such demands, as well as energy, water and waste removal necessary in the process of construction and occupation of new human settlements. Until the day of today, not has failed to give full response to these demands and needs, resulting in cities that grow without control, badly used land, avenues and congested streets. Buildings and dwellings have an important impact on the environment and on the health of the people, therefore environmental quality associated with the comfort of humans to the sustainable development of natural resources. Applied to architecture, this concept involves the incorporation of new technologies in all the constructive process of a dwelling, changing customs of developers and users, what must be a greater effort in planning energy savings and thus reducing the emissions Greenhouse Gases (GHG) depending on the geographical location where it is planned to develop. Since the techniques of occupation of the territory are not the same everywhere, must take into account that these depend on the geographical, social, political, economic and climatic-environmental circumstances of place, which in modified according to the degree of development reached. In the analysis that must be undertaken to check the degree of sustainability of the place, it is necessary to make estimates of the energy used in artificial air conditioning and lighting. In the same way is required to diagnose the availability and distribution of the water resources used for hygiene and for the cooling of artificially air-conditioned spaces, as well as the waste resulting from these technological processes. Based on the results obtained through the different stages of the analysis, it is possible to perform an energy audit in the process of proposing recommendations of sustainability in architectural spaces in search of energy saving, rational use of water and natural resources optimization. The above can be carried out through the development of a sustainable building code in develop technical recommendations to the regional characteristics of each study site. These codes would seek to build bases to promote a building regulations applicable to new human settlements looking for is generated at the same time quality, protection and safety in them. This building regulation must be consistent with other regulations both national and municipal and State, such as the laws of human settlements, urban development and zoning regulations.

Keywords: building regulations, housing, sustainability, technology

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

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

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

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Authors: Brandon To, Yong S. Park

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As more battery electric vehicles are being introduced into the automobile industry, continuous advancements are constantly made in the electric vehicle space. Improvements in lithium-ion battery technology allow electric vehicles to be capable of traveling long distances. The batteries are capable of being charged faster, allowing for a sufficient range in shorter amounts of time. With increased reliance on battery technology and the changes in vehicle power trains, new challenges arise from this. Resulting electric vehicle fires caused by collisions are potentially more dangerous than those of the typical internal combustion engine. To further reduce the battery failures involved with side collisions, this project intends to reinforce an existing battery pack of an electric vehicle with honeycomb structures such that intrusion into the batteries can be minimized with weight restrictions in place. Honeycomb structures of hexagonal geometry are implemented into the side extrusions of the battery pack. With the use of explicit dynamics simulations performed in ANSYS, quantitative results such as deformation, strain, and stress are used to compare the performance of the battery pack with and without the implemented honeycomb structures.

Keywords: battery pack, electric vehicle, honeycomb, side impact

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Authors: Nopadol Burananuth, Tawatpupisit Pattaradapa

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The objective of this research is to study opinion of staff responsible for Quality Assurance. Research sample is 50 staff at Suan Sunandha Rajabhat University related to Quality Assurance works from each faculty and organization within the university. Data were analyzed using the computer program. The statistics used in data analysis were frequency, percentage, mean and standard deviation. The results reveal that most of the respondents were female, 92%, aged between 31-40 years, 44%. Most of them have been working on Quality Assurance for 1-3 years, 44%. The staff opinion survey showed that the operation received the highest score. In terms of Planning, committee appointment and job descriptions received the highest mean score. For Checking, acknowledging the results and reviewing quality in education received the highest mean score. For Acting, participating in the meeting in order to revise approach to Quality Assurance received the highest mean score. For Doing, planning an internal quality assurance by assigning period, budget and responsibilities received the highest mean score.

Keywords: education quality assurance, administration, staff, Suan Sunandha Rajabhat University

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Authors: Vera Lucia da S. Ventura, Valmir Alves Ventura, Marcelo E. Fernandes, Marcelo T. Okano, Osmildo S. Santos, Heide Landi

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The paper aims to present the attitude of consumers regarding the environmental practices adopted by Brazilian organizations. It is understood organizations adopt practices about environment is essential, as their internal processes as external actions, the corporative and social changes are considered in this scene. It is observed consumers are important, therefore, more and more they analyze the responsible performance of Brazilian organizations. It was performed a quantitative research through questionnaire for achieving the objectives of this study. The sample was composed by 336 people at capacity consumption fully. The survey results demonstrate environmental management can be an excellent tool for conquering consumers, because consumers realize the great responsibility assumed by organizations regarding to the environment, nowadays. This finding was possible because most of the respondents answered the environmentally responsible behavior of organizations is decisive factor at the purchase’s moment. However, the data revealed consumers do not realize the practices adopted by companies. This lack of awareness may prejudice environmentally responsible organizations’ worth by consumers.

Keywords: environmental management, sustainability, conscious consumption, Brazilian organizations

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Authors: Ashish Payal, C. S. Rai, B. V. R. Reddy

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With the increasing use and application of Wireless Sensor Networks (WSN), need has arisen to explore them in more effective and efficient manner. An important area which can bring efficiency to WSNs is the localization process, which refers to the estimation of the position of wireless sensor nodes in an ad hoc network setting, in reference to a coordinate system that may be internal or external to the network. In this paper, we have done comparison and analysed Sigmoidal Feedforward Artificial Neural Networks (SFFANNs) and Radial Basis Function (RBF) networks for developing localization framework in WSNs. The presented work utilizes the Received Signal Strength Indicator (RSSI), measured by static node on 100 x 100 m² grid from three anchor nodes. The comprehensive evaluation of these approaches is done using MATLAB software. The simulation results effectively demonstrate that FFANNs based sensor motes will show better localization accuracy as compared to RBF.

Keywords: localization, wireless sensor networks, artificial neural network, radial basis function, multi-layer perceptron, backpropagation, RSSI, GPS

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Authors: Farid Arya, Trevor Hyde, Andrea Trevisi, Paolo Basso, Danilo Bardaro

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Heat transfer through multiple pane windows can be reduced by creating a vacuum pressure less than 0.1 Pa between the glass panes, with low emittance coatings on one or more of the internal surfaces. Fabrication of vacuum glazing (VG) requires the formation of a hermetic seal around the periphery of the glass panes together with an array of support pillars between the panes to prevent them from touching under atmospheric pressure. Atmospheric pressure and temperature differentials induce stress which can affect the integrity of the glazing. Several parameters define the stresses in VG including the glass thickness, pillar specifications, glazing dimensions and edge seal configuration. Inherent stresses in VG can result in fractures in the glass panes and failure of the edge seal. In this study, stress in VG with different glass thicknesses is theoretically studied using Finite Element Modelling (FEM). Based on the finding in this study, suggestions are made to address problems resulting from the use of thinner glass panes in the fabrication of VG. This can lead to the development of high performance, light and thin VG.

Keywords: vacuum glazing, stress, vacuum insulation, support pillars

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Authors: Mohammad Reza Boroumand Devlagh

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Employment problem, especially university graduates is the most important challenges in the decade ahead. The purpose of this study is the SWOT analysis for employment of graduates of Physical Education and Sport Sciences in Iran. The sample of this research consist of 115 (35.5 + 8.0 years) of physical education and sport sciences faculty members of higher education institutions, major sport managers and graduates of physical education and sport sciences. Library method, interview and questioners were used to collect data. The questionnaires were made in four parts: Strengths, Weaknesses, Opportunities and Threats with Cronbach's alpha coefficient of 0.94. After data collection, means, standard deviation (SD) and percentage were calculated by using SPSS software. Fridman was used for the statical analysis at P < 0.05. The results showed that Employment of graduates of Physical Education and Sport Sciences in Iran Located In the worst position possible (T-W area) in Strategic Position and Action Evaluation Matrix) SPACEM), and there are more weaknesses than strengths (2.02 < 2.5) in internal evaluation and there are more threats than opportunities(2.36 < 2.5) in external evaluation.

Keywords: employment, graduate, physical education and sport sciences, SWOT analysis

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Authors: Fakhruddin Esa, Yusri Yusof

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The confirmatory of Total Quality Management (TQM) implementation is most vital in quality management. This paper focuses on employees' perceptions towards TQM implementation in a local automotive company supplier. The objectives of this study are first and foremost to determine the perception of TQM implementation among the staff, and secondly to ascertain the correlation between the variables, and lastly to identify the relative influence of the 10 TQM variables on the cost of poor quality (COPQ). The TQM implementation is perceived to be moderate. All correlation is found to be significant and five variables having positively moderate to high correlation. Out of 10 variables, quality system improvement, reward and recognition and customer focus influence the perceived COPQ. This study extended a discussion on these three variables contribution to TQM in general and the human resource development in the organization. A significant recommendation to lowering costs of internal error, such as trouble shooting and scraps are also discussed. Certain components of further research that would add value to this study have also been suggested and perhaps could be implemented at policy-level initiatives.

Keywords: cost of poor quality (COPQ), correlation, total quality management (TQM), variables

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Authors: Hafiz Muhammad Umer Aslam, Mohammad Rafiq Khan

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This techno-economic study reports the feasibility of generating thermoelectric power from municipal solid waste (MSW) of Kasur City by incineration process. The data was gathered from different establishments of Kasur, through appropriate permission from their heads, and processed to design different alternative projects for installation of a thermal power plant in the city of Kasur. A technique of discounted cash flow was used to evaluate alternative projects so that their Benefit to Cost Ratio, Net Present Value, Internal Rate of Return and Payback Period can be determined. The study revealed that Kasur City currently consumes 18MWh electricity and generates 179 tons/day MSW. The generated waste has the ability to produce 2.1MWh electricity at the cost of USD 0.0581/unit with an expenditure of USD 3,907,692 as initial fixed investment of forming about 1/7th of consumption of Kasur. The cost from this source, when compared to current rate of electricity in Pakistan (USD 0.1346), is roughly half.

Keywords: Kasur City, resource recovery, thermoelectric power, waste management

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Authors: Scarlet Tabot Enanga Longsti

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Community-Based Health Insurance (CBHI) schemes have been proposed as a possible means to achieve affordable health care in low-and lower-middle-income countries. The existing evidence provides mixed results on the impact of CBHI schemes on healthcare utilisation and out -of-pocket payments (OOPP) for healthcare. Over 900 CBHI schemes have been implemented in underdeveloped countries, and these schemes have undergone different modifications over the years. Prior reviews have suggested that different designs of CBHI schemes may result in different outcomes. Objectives: This review sought to determine the interventions that affect the impact of CBHI schemes on OOPP and health service utilisation. Interventions in this study referred to any action or modification in the design of a CBHI scheme that affected the impact of the scheme on OOPP and/or healthcare utilization. Methods: Any CBHI study that was done in a lower middle-income country, that used an experimental design, that included OOPP or health care utilisation as outcome variables, and that was published in either English or French was included in this study. Studies were searched for in MEDLINE, Embase, CINAHL, EconLit, IBSS, Web of Science, Cochrane Library, and Global Index Medicus from July to August 2023. Bias was assessed using Joanna Brigs Institute tools for quality assessment for randomized control trials and quasi experimental studies. A narrative synthesis was done. Results: 12 studies were included in the review, with a total of 69 villages, 13,653 households, and 62,786 participants. Average premium collection was 4.8 USD/year. Most CBHI schemes had flat rates. The study revealed that a range of interventions impact OOPP and health care utilisation. Five categories of interventions were identified. The intervention with the highest impact on OOPP and utilisation was “Audit visits”. Next in line came external funds, training scheme workers, and engaging community leaders and village heads to advertise the scheme. Free healthcare led to a significant increase in utilisation of health services, a significant reduction in Catastrophic health expenditure, but an insignificant effect on OOPP among insured compared with uninsured. Conclusions: Community-Based Health Insurance could pave the way for Universal Health Care in low and middle-income countries. However, this can only be possible if careful thought is given to how schemes are designed. Due to the heterogeneity of studies and results on CBHI schemes, there is need for further research for more effective designs to be developed.

Keywords: community based health insurance, developing countries, health service utilisation, out of pocket payment

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Authors: Vladimir Simovic, Matija Varga, Robert Svetlacic

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Scientific work analytically explores and demonstrates techniques that can animate objects and geometric characters using CSS3 language by applying proper formatting and positioning of elements. This paper presents examples of optimum application of the CSS3 descriptive language when generating general web animations (e.g., billiards and movement of geometric characters, etc.). The paper presents analytically, the optimal development and animation design with the frames within which the animated objects are. The originally developed content is based on the upgrading of existing CSS3 descriptive language animations with more complex syntax and project-oriented work. The purpose of the developed animations is to provide an overview of the interactive features of CSS3 descriptive language design for computer games and the animation of important analytical data based on the web view. It has been analytically demonstrated that CSS3 as a descriptive language allows inserting of various multimedia elements into websites for public and internal sites.

Keywords: web animation recording, KML GML HTML5 forms, Cascading Style Sheets 3, Google Earth Professional

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Authors: Alfredo Fortunato, Carmelofrancesco Origlia, Sara Laurita, Rossella Nicoletti

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In the post-pandemic recovery phase of tourism, the role of a Destination Management Organization (DMO) as a coordinated management system of all the elements that make up a destination (attractions, access, marketing, human resources, brand, pricing, etc.) is also becoming relevant for local territories. The objective of a DMO is to maximize the visitor's perception of value and quality while ensuring the competitiveness and sustainability of the destination, as well as the long-term preservation of its natural and cultural assets, and to catalyze benefits for the local economy and residents. In carrying out the multiple functions to which it is called, the DMO can leverage a collective intelligence that comes from the ability to pool information, explicit and tacit knowledge, and relationships of the various stakeholders: policymakers, public managers and officials, entrepreneurs in the tourism supply chain, researchers, data journalists, schools, associations and committees, citizens, etc. The DMO potentially has at its disposal large volumes of data and many of them at low cost, that need to be properly processed to produce value. Based on these assumptions, the paper presents a conceptual framework for building an information system to support the DMO in the intelligent management of a tourist destination tested in an area of southern Italy. The approach adopted is data-informed and consists of four phases: (1) formulation of the knowledge problem (analysis of policy documents and industry reports; focus groups and co-design with stakeholders; definition of information needs and key questions); (2) research and metadatation of relevant sources (reconnaissance of official sources, administrative archives and internal DMO sources); (3) gap analysis and identification of unconventional information sources (evaluation of traditional sources with respect to the level of consistency with information needs, the freshness of information and granularity of data; enrichment of the information base by identifying and studying web sources such as Wikipedia, Google Trends, Booking.com, Tripadvisor, websites of accommodation facilities and online newspapers); (4) definition of the set of indicators and construction of the information base (specific definition of indicators and procedures for data acquisition, transformation, and analysis). The framework derived consists of 6 thematic areas (accommodation supply, cultural heritage, flows, value, sustainability, and enabling factors), each of which is divided into three domains that gather a specific information need to be represented by a scheme of questions to be answered through the analysis of available indicators. The framework is characterized by a high degree of flexibility in the European context, given that it can be customized for each destination by adapting the part related to internal sources. Application to the case study led to the creation of a decision support system that allows: •integration of data from heterogeneous sources, including through the execution of automated web crawling procedures for data ingestion of social and web information; •reading and interpretation of data and metadata through guided navigation paths in the key of digital story-telling; •implementation of complex analysis capabilities through the use of data mining algorithms such as for the prediction of tourist flows.

Keywords: collective intelligence, data framework, destination management, smart tourism

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Authors: Nayoma Ranawaka

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The demand for the high quality internationally comparable financial information has been increased than ever with the expansion of economic activities beyond its national boundaries. Thus, the necessity of converging accounting practices across the world is now continuously discussed with greater emphasis. The global convergence to International Financial Reporting Standards has been one of the main objectives of the International Accounting Standards Setting Board (IASB) since its establishment in 2001. Accordingly, Sri Lanka has adopted IFRSs in 2012. Among the other standards as a newly introduced standard by the IASB, IFRS 13 plays a pivotal role as it deals with the Fair Value Accounting (FVA). Therefore, it is valuable to obtain knowledge about the consequences of implementing IFRS 13 in Sri Lanka and compare results across nations. According to the IFRS Jurisdictional provision of Sri Lanka, Institute of Chartered Accountants of Sri Lanka has taken official steps to adopt IFRS 13 by introducing SLFRS 13 with de jure convergence. Then this study was identified the de facto convergence of the SLFRS 13 in measuring the Fair Value of Financial Instruments in the Sri Lankan context. Accordingly, the objective of this study is to explore the consequences to financial reporting by implementing SLFRS 13 on measuring the financial instruments. In order to achieve the objective of the study expert interview and in-depth interviews with the interviewees from the selected three case studies and their independent auditor were carried out using customized three different interview guides. These three cases were selected from three different industries; Banking, Manufacturing and Finance. NVivo version 10 was used to analyze the data collected through in-depth interviews. Then the content analysis was carried out and conclusions were derived based on the findings. Contribution to the knowledge by this study can be identified in different aspects. Findings of this study facilitate accounting practitioners to get an overall picture of application of fair value standard in measuring the financial instruments and to identify the challenges and barriers to the adoption process. Further, assist auditors in carrying out their audit procedures to check the level of compliance to the fair value standard in measuring the financial instruments. Moreover, this would enable foreign investors in assessing the reliability of the financial statements of their target investments as a result of SLFRS 13 in measuring the FVs of the FIs. The findings of the study could be used to open new avenues of thinking for policy formulators to provide the necessary infrastructure to eliminate disparities exists among different regulatory bodies to facilitate full convergence and thereby growth of the economy. Further, this provides insights to the dynamics of FVA implementation that are also relevant for other developing countries.

Keywords: convergence, fair value, financial instruments, IFRS 13

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Authors: Chun-Yao Lee, Nando Purba, Benny Iskandar

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This paper proposed a phase resolve partial discharge (PRPD) shape method to classify types of defect stator coil generator by using off-line PD measurement instrument. The recorded PRPD, by using the instruments MPD600, can illustrate the PRPD patterns of partial discharge of unit’s defects. In the paper, two of large units, No.2 and No.3, in Inalum hydropower plant, North Sumatera, Indonesia is adopted in the experimental measurement. The proposed PRPD shape method is to mark auxiliary lines on the PRPD patterns. The shapes of PRPD from two units are marked with the proposed method. Then, four types of defects in IEC 60034-27 standard is adopted to classify the defect types of the two units, which types are microvoids (S1), delamination tape layer (S2), slot defect (S3) and internal delamination (S4). Finally, the two units are actually inspected to validate the availability of the proposed PRPD shape method.

Keywords: partial discharge (PD), stator coil, defect, phase resolve pd (PRPD)

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Authors: Ernest Nweke

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Mongolia has made giant strides in the development of its auditing and accounting system from Soviet-style to a market-oriented system. High levels of domestic and foreign investment desired by the Mongolian government require that better and improved quality of corporate information and disclosure consistent with international standards be made available to investors. However, the Mongolian Certified Public Accountants (CPA) profession is still developing, and the quality of services provided by accounting firms in most cases do not comply with International Financial Reporting Standards (IFRS) framework approved by the government for use in financial reporting. Against this backdrop, Accounting and audit reforms, liberalization and deregulation, establishment of an efficient and effective professional monitoring and supervision regime are policy necessities. These will further enhance the Mongolian business environment, eliminate incompetence in the system, make the economy more attractive to investors and ultimately lift reporting standards and bring about improved accounting, auditing and disclosure practices among Mongolian firms. This paper examines the fundamental issues in the accounting and auditing environment in Mongolia and investigates the relationship between selected characteristics of Mongolian Stock Exchange (MSE) listed firms (profitability, leverage, firm size, firm auditor size, firm listing age, board size and proportion of independent directors) and voluntary accounting disclosures in their annual reports and accounts. The selected sample of firms for the research purpose consists of the top 20 indexes of the MSE, representing over 95% of the market capitalization. An empirical analysis of the hypothesized relationship was carried out using multiple regression in EViews analytical software. Research results lend credence to the fact that only a few of the company attributes positively impact voluntary accounting disclosures in Mongolian Stock Exchange-listed firms. The research is motivated by the absence of empirical evidence on the correlation between the quality of voluntary accounting disclosures made by listed companies in Mongolia and company characteristics and the findings thereof significantly useful to both firms and regulatory authorities. The concluding part of the paper precisely consists of useful research-based recommendations for listed firms and regulatory agencies on measures to put in place in order to enhance the quality of corporate financial reporting and disclosures in Mongolia.

Keywords: accounting, auditing, corporate disclosure, listed firms

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Authors: Jehad Al Dallal

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Attributes and methods are the basic contents of an object-oriented class. The connectivity among these class members and the relationship between the class and other classes play an important role in determining the quality of an object-oriented system. Class cohesion evaluates the degree of relatedness of class attributes and methods, whereas class coupling refers to the degree to which a class is related to other classes. Researchers have proposed several class cohesion and class coupling measures. However, the correlation between class coupling and class cohesion measures have not been thoroughly studied. In this paper, using classes of three open-source Java systems, we empirically investigate the correlation between several measures of connectivity-based class cohesion and coupling. Four connectivity-based cohesion measures and eight coupling measures are considered in the empirical study. The empirical study results show that class connectivity-based cohesion and coupling internal quality attributes are inversely correlated. The strength of the correlation depends highly on the cohesion and coupling measurement approaches.

Keywords: object-oriented class, software quality, class cohesion measure, class coupling measure

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Authors: Marwa Zein

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The long-term of the contract is one of the major features that distinguish international trade and investment contracts from other internal contracts. This is due to the nature of the contract and the huge works required to be performed from one hand or the desire of the parties to achieve stability in their transactions. However, long-term contracts might expose them to certain events and circumstances that impact the capability of the parties to execute their obligations pursuant to these contracts. During the year 2016, the Egyptian government has taken series of economic decisions which greatly impacted the economic and investment environment. Consequently, many contracts have encountered many problems in their execution due to such changes that greatly influence the performance of their obligation, a matter that necessitated the renegotiation of the conditions of these contracts on the basis of the unpredicted changes that could be listed under the Force Majeure Clause. The principle of fair and equitable treatment in investment placed on an obligation on the Egyptian government to consider the renegotiation of contract clauses based on the new conditions. This paper will discuss the idea of renegotiating international trade and investment contracts in Egypt with reference to the changes the economic environment has witnessed lately.

Keywords: change of circumstances, international contracts, investment contracts, renegotiation

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Authors: M. Najafi

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In the present paper, a large turbo-generator shaft train including a heavy-duty gas turbine engine, a coupling, and a generator is established. The method of analysis is based on finite element simplified model for lateral and torsional vibration calculation. The basic elements of rotor are the shafts and the disks which are represented as circular cross section flexible beams and rigid body elements, respectively. For more accurate results, the gyroscopic effect and bearing dynamics coefficients and function of rotation are taken into account, and for the influence of shear effect, rotor has been modeled in the form of Timoshenko beam. Lateral critical speeds, critical speed map, damped mode shapes, Campbell diagram, zones of instability, amplitudes, phase angles response due to synchronous forces of excitation and amplification factor are calculated. Also, in the present paper, the effect of imbalanced rotor and effects of changing in internal force and temperature are studied.

Keywords: rotor dynamic analysis, finite element method, shaft train, Campbell diagram

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Authors: Siyamak Ziyaei, Siti Khalijah Mazlan, Petros Lappas

Abstract:

Compressed Natural Gas (CNG) mainly consists of Methane CH₄ and has a low carbon to hydrogen ratio relative to other hydrocarbons. As a result, it has the potential to reduce CO₂ emissions by more than 20% relative to conventional fuels like diesel or gasoline Although Natural Gas (NG) has environmental advantages compared to other hydrocarbon fuels whether they are gaseous or liquid, its main component, CH₄, burns at a slower rate than conventional fuels A higher pressure and a leaner cylinder environment will overemphasize slow burn characteristic of CH₄. Lean combustion and high compression ratios are well-known methods for increasing the efficiency of internal combustion engines. In order to achieve successful CNG lean combustion in Spark Ignition (SI) engines, a strong ignition system is essential to avoid engine misfires, especially in ultra-lean conditions. Turbulent Jet Ignition (TJI) is an ignition system that employs a pre-combustion chamber to ignite the lean fuel mixture in the main combustion chamber using a fraction of the total fuel per cycle. TJI enables ultra-lean combustion by providing distributed ignition sites through orifices. The fast burn rate provided by TJI enables the ordinary SI engine to be comparable to other combustion systems such as Homogeneous Charge Compression Ignition (HCCI) or Controlled Auto-Ignition (CAI) in terms of thermal efficiency, through the increased levels of dilution without the need of sophisticated control systems. Due to the physical geometry of TJIs, which contain small orifices that connect the prechamber to the main chamber, scavenging is one of the main factors that reduce TJI performance. Specifically, providing the right mixture of fuel and air has been identified as a key challenge. The reason for this is the insufficient amount of air that is pushed into the pre-chamber during each compression stroke. There is also the problem that combustion residual gases such as CO₂, CO and NOx from the previous combustion cycle dilute the pre- chamber fuel-air mixture preventing rapid combustion in the pre-chamber. An air-controlled active TJI is presented in this paper in order to address these issues. By applying air to the pre-chamber at a sufficient pressure, residual gases are exhausted, and the air-fuel ratio is controlled within the pre-chamber, thereby improving the quality of combustion. This paper investigates the 3D-simulated combustion characteristics of a Direct Injected (DI-CNG) fuelled SI en- gine with a pre-chamber equipped with an air channel by using AVL FIRE software. Experiments and simulations were performed at the Worldwide Mapping Point (WWMP) at 1500 Revolutions Per Minute (RPM), 3.3 bar Indicated Mean Effective Pressure (IMEP), using only conventional spark plugs as the baseline. After validating simulation data, baseline engine conditions were set for all simulation scenarios at λ=1. Following that, the pre-chambers with and without an auxiliary fuel supply were simulated. In the simulated (DI-CNG) SI engine, active TJI was observed to perform better than passive TJI and spark plug. In conclusion, the active pre-chamber with an air channel demon-strated an improved thermal efficiency (ηth) over other counterparts and conventional spark ignition systems.

Keywords: turbulent jet ignition, active air control turbulent jet ignition, pre-chamber ignition system, active and passive pre-chamber, thermal efficiency, methane combustion, internal combustion engine combustion emissions

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Authors: Uyanga Jadamba

Abstract:

Globalisation of the world economy has necessitated the development and implementation of a comparable and understandable reporting language suitable for use by all reporting entities. The International Accounting Standard Board (IASB) provides an international reporting language that lets all users understand the financial information of their business and potentially allows them to have access to finance at an international level. The study is based on logistic regression analysis to investigate the factors for the adoption of theInternational Financial Reporting Standard for Small and Medium sized Entities (IFRS for SMEs). The study started with a list of 217 countries from World Bank data. Due to the lack of availability of data, the final sample consisted of 136 countries, including 60 countries that have adopted the IFRS for SMEs and 76 countries that have not adopted it yet. As a result, the study included a period from 2010 to 2020 and obtained 1360 observations. The findings confirm that the adoption of the IFRS for SMEs is significantly related to the existence of national reporting standards, law enforcement quality, common law (legal system), and extent of disclosure. It means that the likelihood of adoption of the IFRS for SMEs decreases if the country already has a national reporting standard for SMEs, which suggests that implementation and transitional costs are relatively high in order to change the reporting standards. The result further suggests that the new standard adoption is easier in countries with constructive law enforcement and effective application of laws. The finding also shows that the adoption increases if countries have a common law system which suggests that efficient reportingregulations are more widespread in these countries. Countries with a high extent of disclosing their financial information are more likely to adopt the standard than others. The findings lastly show that the audit qualityand primary education levelhave no significant impact on the adoption.One possible explanation for this could be that accounting professionalsfrom in developing countries lacked complete knowledge of the international reporting standards even though there was a requirement to comply with them. The study contributes to the literature by providing factors that impact the adoption of the IFRS for SMEs. It helps policymakers to better understand and apply the standard to improve the transparency of financial statements. The benefit of adopting the IFRS for SMEs is significant due to the relaxed and tailored reporting requirements for SMEs, reduced burden on professionals to comply with the standard, and provided transparent financial information to gain access to finance.The results of the study are useful toemerging economies where SMEs are dominant in the economy in informing its evaluation of the adoption of the IFRS for SMEs.

Keywords: IFRS for SMEs, international financial reporting standard, adoption, institutional factors

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Authors: Murat İskender Aktaş, Selma Söyük

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The aim of this work is to specify the levels of organizational cynicism health workers. Organizational cynicism concept is evaluated in three sub-branches and these are cognitive, affective, and behavioral. The main objective of the work is to answer the questions about the relationship of demographic characteristics like sub-branches of cynicism and age, marital status, education level, total working hours, occupational groups and income levels. As works in our country are analyzed, there have been studies about cynicism in health and other sectors. However, there were no master’s thesis or organizational cynicism research found about the public health professionals. This is why the aim was chosen as to specify the levels of organizational cynicism of public health professionals. The average of the answers of the health workers to the questions about cynicism levels are 2.86. As organizational cynicism is evaluated according to the sub-branches, cognitive subscale average score is 3.21 affective subscale average score is 2.68 and behavioral subscale average score is counted as 2.67. As the results are analyzed, it is seen that the behavioral subscale has the highest average. This shows that the workers are often criticizing the internal complaints and organizational information with their friends out of the organization.

Keywords: cynicism, organizational cynicism, health care workers

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Authors: Ghulam Haider Haidaree, Nsenda Lukumwena

Abstract:

Most developing nations face energy production and supply problems. This is also the case of Afghanistan whose generating capacity does not meet its energy demand. This is due in part to high security and risk caused by war which deters foreign investments and insufficient internal revenue. To address the issue above, this paper would like to suggest an alternative and affordable way to deal with the energy problem. That is by converting Solid Waste to energy. As a result, this approach tackles the municipal solid waste issue (potential cause of several diseases), contributes to the improvement of the quality of life, local economy, and so on. While addressing the solid waste problem in general, this paper samples specifically one municipality which is District-12, one of the 22 districts of Kabul city. Using geographic information system (GIS) technology, District-12 is divided into nine different zones whose municipal solid waste is respectively collected, processed, and converted into electricity and distributed to the closest area. It is important to mention that GIS has been used to estimate the amount of electricity to be distributed and to optimally position the production plant.

Keywords: energy problem, estimation of electricity, GIS zones, solid waste management system

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Authors: Esteban Morales Murillo, Ephraim Mokgothu

Abstract:

This paper presents the findings of a study conducted to investigate the wall thinning in a piping system carrying a mix of hydrocarbons in a petrochemical plant. A detailed investigation including optical inspection and several characterisation techniques such as optical microscopy, SEM/EDX, and XRF/C-S analyses was conducted. The examinations revealed that the wall thinning in the piping system was a result of high-temperature H2/H2S corrosion caused by a susceptible material for this mechanism and operating parameters and effluent concentrations beyond the prescribed limits. The sulfide layers found to testify to the large amounts of H2S that led to material degradation. Deposit analysis revealed that it consisted primarily of carbon, oxygen, iron, chromium and sulfur. Metallographic examinations revealed that the attack initiated from the internal surface and that spheroidization of carbides did occur. The article discusses in detail the contribution failure factors on the Couper-Gorman H2/H2S curves to draw conclusions. Recommendations based on the above findings are also discussed.

Keywords: corrosion, Couper-Gorman, high-temperature corrosion, sulfidation, wall thinning, piping system

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Authors: Farid Gaci, Zoubir Nemouchi

Abstract:

A numerical study of laminar and turbulent fluid flows in 90° bend of square section was carried out. Three-dimensional meshes, based on hexahedral cells, were generated. The QUICK scheme was employed to discretize the convective term in the transport equations. The SIMPLE algorithm was adopted to treat the velocity-pressure coupling. The flow structure obtained showed interesting features such as recirculation zones and counter-rotating pairs of vortices. The performance of three different turbulence models was evaluated: the standard k- ω model, the SST k-ω model and the Reynolds Stress Model (RSM). Overall, it was found that, the multi-equation model performed better than the two equation models. In fact, the existence of four pairs of counter rotating cells, in the straight duct upstream of the bend, were predicted by the RSM closure but not by the standard eddy viscosity model nor the SST k-ω model. The analysis of the results led to a better understanding of the induced three dimensional secondary flows and the behavior of the local pressure coefficient and the friction coefficient.

Keywords: curved duct, counter-rotating cells, secondary flow, laminar, turbulent

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