Search results for: small wheel bicycle

Authors: Hee Joon Lee

Abstract:

There are many difficulties in measuring a small flow rate of an order of milli grams per minute (LPM) or less using a conventional flowmeter. Therefore, a flow meter with minimal loss and based on a new concept was designed as part of this paper. A chamber was manufactured with a level transmitter and an on-off control valve. When the level of the collected condensed water reaches the top of the chamber, the valve opens to allow the collected water to drain back into the tank. To allow the water to continue to drain when the signal is lost, the valve is held open for a few seconds by a time delay switch and then closed. After an examination, the condensing flow rate was successfully measured with the uncertainty of ±5.7% of the full scale for the chamber.

Keywords: chamber, condensation, flow meter, milli-grams

Procedia PDF Downloads 283

Authors: Imelda Albert Gisip, Tarsiah T. Z. Taman

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In Asia, particularly in Malaysia women entrepreneurs contribute substantially to economic growth. This paper presents a review of women entrepreneurs’ program, focusing on Creating Millionaires among Young Women Entrepreneurs (CREAM@YWE) program in Sabah Malaysia which aims to accelerate the entrepreneurship among young women in Sabah Malaysia. Entrepreneurs is seen as essential for growth, job creation and social progress and the virtues of small business for Sabah Maju Jaya (SMJ), the Sabah state government Sabah State development plan for the year 2021-2025. SMJ guides the direction of the government's policies and programs, further guiding the implementation in a planned and strategic manner, to achieve targets and goals that coincide with the development needs of the state. One of the government’s agenda is to put its efforts more strongly to ensure that women entrepreneurs are well supported and enhanced. Thus, The CreaM@YWE Program was developed in 2018 with the main objective is to produce competitive young women entrepreneurs in Sabah and achieve "millionaire" status. CreaM@YWE Program is an innovation process which specifically developed to accelerate entrepreneurship sector particularly for women entrepreneurs in Sabah by incorporating strategic partnerships and collaborations with government agencies and industry players. Being the first of its kind in Sabah, the novelty of this project is providing a supportive ecosystem including six months intensive courses, guided through "hands-holding”, collaborations with strategic partners and easy access to government's assistance. Since its inception, the program has significantly impact society’s wellbeing particularly in empowering young women entrepreneurs in Sabah for the past six years and has produced many successful women entrepreneurs with “millionaire” status. Generally, improving women’s enterprise sector in Malaysia needs an overall enabling environment that allows development opportunities for women entrepreneurs including access to resources and support services. Since achieving the goal of women entrepreneurship policy requires effective partnerships and inclusiveness, Cream @YWE Program has managed to practice these in assisting small entrepreneurs among young women in Sabah in accessing public goods and business opportunities. This proves that achieving women’s economic empowerment requires sound policies, a holistic approach and long-term commitment. Thus, this paper presents how Cream@YWE Program has been supporting Sabah young women entrepreneurs by reforming the business environment to help create opportunities for women, while addressing the few existing gender-specific hurdles.

Keywords: entrepreneurship programs, women, Sabah, Malaysia

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Authors: Hsing-Hua Stella Chang, Mong-Ching Lin, Cher-Min Fong

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There has recently been a notable rise in the number of emerging-market industrial small and medium-sized enterprises (SMEs) that have managed to upgrade their operations. Evolving from original equipment manufacturing (OEM) into value-added original or own brand manufacturing (OBM) in such firms represents a specific process of internationalization. The OEM-OBM upgrade requires development of a firm’s own brand. In this respect, the extant literature points out that emerging-market industrial marketers (latecomers) have developed some marketing capabilities, of which branding has been identified as one of the most important. In specific, an industrial non-brand marketer (OEM) marks the division of labor between manufacturing and branding (as part of marketing). In light of this discussion, this research argues that branding capability plays a critical role in supporting the evolution of manufacture upgrade. This is because a smooth transformation from OEM to OBM entails the establishment of strong brands through which branding capability is developed. Accordingly, branding capability can be exemplified as a series of processes and practices in relation to mobilizing branding resources and orchestrating branding activities, which will result in the establishment of business relationships, greater acceptance of business partners (channels, suppliers), and increased industrial brand equity in the firm as key resource advantages). For the study purpose, Taiwan was chosen as the research context, representing a typical case that exemplifies the industrial development path of more-established emerging markets, namely, transformation from OEM to OBM. This research adopted a two-phase research design comprising exploratory (a qualitative study) and confirmatory approaches (a survey study) The findings show that: Country-specific advantage is positively related to branding capability for internationalizing SMEs. Firm-specific advantage is positively related to branding capability for internationalizing SMEs. Hsing-Hua Stella Chang is Assistant Professor with National Taichung University of Education, International Master of Business Administration, (Yingcai Campus) No.227, Minsheng Rd., West Dist., Taichung City 40359, Taiwan, R.O.C. (phone: 886-22183612; e-mail: [email protected]). Mong-Ching Lin is PhD candidate with National Sun Yat-Sen University, Department of Business Management, 70 Lien-hai Rd., Kaohsiung 804, Taiwan, R.O.C. (e-mail: [email protected]). Cher-Min Fong is Full Professor with National Sun Yat-Sen University, Department of Business Management, 70 Lien-hai Rd., Kaohsiung 804, Taiwan, R.O.C. (e-mail: [email protected]). Branding capability is positively related to international performance for internationalizing SMEs. This study presents a pioneering effort to distinguish industrial brand marketers from non-brand marketers in exploring the role of branding capability in the internationalizing small and medium-sized industrial brand marketers from emerging markets. Specifically, when industrial non-brand marketers (OEMs) enter into a more advanced stage of internationalization (i.e., OBM), they must overcome disadvantages (liabilities of smallness, foreignness, outsidership) that do not apply in the case of incumbent developed-country MNEs with leading brands. Such critical differences mark the urgency and significance of distinguishing industrial brand marketers from non-brand marketers on issues relating to their value-adding branding and marketing practices in international markets. This research thus makes important contributions to the international marketing, industrial branding, and SME internationalization literature.

Keywords: brand marketers, branding capability, emerging markets, SME internationalization

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Authors: Margareta Simina Stanc, Aurel Mototolea, Tiberiu Potarniche

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Sacidava archeological site is located in Dobrudja region, Romania, on a hill on the right bank of the Danube - the Musait point, located at about 5 km north-east from Dunareni village. The place-name documents the fact that, prior to the Roman conquest, in the area, there was a Getic settlement. The location of the Sacidava was made possible by corroborating the data provided by the ancient sources with the epigraphic documents (the milial pillar during the time of Emperor Decius). The tegular findings attest that an infantry unit, cohors I Cilicum milliaria equitata, as well as detachments from Legio V Macedonica and Legio XI Claudia, were confined to Sacidava. During the period of the Dominion, the garrison of the fortification is the host of a cavalry unit: cuneus equitum scutariorum. In the immediate vicinity to the Roman fortress, to the east, were identified two other fortifications: a Getic settlement (4th-1st century B.C.) and an Early Medieval settlement (9th-10th century A.C.). The archaeological material recovered during the research is represented by ceramic forms such as amphoras, jugs, pots, cups, plates, to which are added oil lamps, some of them typologically new at the time of discovery. Local ceramic shapes were also founded, worked by hand or by wheel, considered un-Romanized or in the course of Romanization. During the time of the Principality, Sacidava it represented an important military outpost serving mainly the city of Tropaeum Traiani, controlling also the supply and transport on the Danube limes in the Moesic sector. This role will determine the development of the fortress and the appearance of extramuros civil structures, thus becoming an important landmark during the 5th-6th centuries A.C., becoming a representation of power of the Roman empire in an area of continuous conflict. During recent archaeological researches, faunal remains were recovered, and their analysis allowed to estimate the animal resources and subsistence practices (animal husbandry, hunting, fishing) in the settlement. The methodology was specific to archaeozoology, mainly consisting of anatomical, taxonomical, and taphonomical identifications, recording, and quantification of the data. The remains of domestic mammals have the highest proportion indicating the importance of animal husbandry; the predominant species are Bos taurus, Ovis aries/Capra hircus, and Sus domesticus. Fishing and hunting were of secondary importance in the subsistence economy of the community. Wild boar and the red deer were the most frequently hunted species. Just a few fish bones were recovered. Thus, the ancient city of Sacidava is proving to be an important element of cultural heritage of the south-eastern part of Romania, for whose conservation and enhancement efforts must be made, especially by landscape reconstruction.

Keywords: archaeozoology, landscape reconstruction, limes, military outpost

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Authors: Dilip K. Prasad, C. Krishna Prasath, Deepu Rajan, Lily Rachmawati, Eshan Rajabally, Chai Quek

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This paper discusses the technical challenges in maritime image processing and machine vision problems for video streams generated by cameras. Even well documented problems of horizon detection and registration of frames in a video are very challenging in maritime scenarios. More advanced problems of background subtraction and object detection in video streams are very challenging. Challenges arising from the dynamic nature of the background, unavailability of static cues, presence of small objects at distant backgrounds, illumination effects, all contribute to the challenges as discussed here.

Keywords: autonomous maritime vehicle, object detection, situation awareness, tracking

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Authors: Jesus David Argueta Moreno, Justa Rufina Martel, Edith Gabriela Carrasco

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The Central American Coffee small, medium, and large corporations search for excellence, sustainability, and continuous improvement, triggers in a still unknown scale the Local expansion, crusading, and franchising strategies towards a more suitable commercial opportunity, where the dynamics of the Central American business displacement can be explained through the markets permeability traits. By considering the previously mentioned, the present study aims to evaluate the franchising potentialities offered by Central American Coffee business scenario, in order to explain dynamics of the business demography phenomena and its relevance on the Central American competitiveness landscape.

Keywords: competitiveness, franchising, business demography, Central American Coffee

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Authors: Adnan A. Y. Mustafa

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In this paper we present a quick technique to measure the similarity between binary images. The technique is based on a probabilistic mapping approach and is fast because only a minute percentage of the image pixels need to be compared to measure the similarity, and not the whole image. We exploit the power of the Probabilistic Matching Model for Binary Images (PMMBI) to arrive at an estimate of the similarity. We show that the estimate is a good approximation of the actual value, and the quality of the estimate can be improved further with increased image mappings. Furthermore, the technique is image size invariant; the similarity between big images can be measured as fast as that for small images. Examples of trials conducted on real images are presented.

Keywords: big images, binary images, image matching, image similarity

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Authors: Fabrizio Codella, Chris Parker, Samer Saab

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The Kigali Amendment is driving the adoption of low Global Warming Potential refrigerants in commercial refrigeration systems in over a hundred countries. Several refrigeration systems for the small and large retail stores at mild and hot ambient temperature climates have been compared for hydrofluorocarbons (HFC), hydrofluoroolefins (HFO), transcritical CO₂ and propane, in typical and advanced system architectures. The results of system performance, emissions and lifetime cost have been compared. The greatest benefits were found to be obtained by low global warming potential HFO advanced systems.

Keywords: commercial refrigeration, CO₂, emissions, HFO, lifetime cost, performance

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Authors: Darrol Stanley, Levan Efremidze, Jannie Rossouw

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We investigate the predictability of the USD/ZAR (South African Rand) exchange rate with sample entropy analytics for the period of 2004-2015. We calculate sample entropy based on the daily data of the exchange rate and conduct empirical implementation of several market timing rules based on these entropy signals. The dynamic investment portfolio based on entropy signals produces better risk adjusted performance than a buy and hold strategy. The returns are estimated on the portfolio values in U.S. dollars. These results are preliminary and do not yet account for reasonable transactions costs, although these are very small in currency markets.

Keywords: currency trading, entropy, market timing, risk factor model

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Authors: Md. Fazlul Karim, Ashik Sharfaraz, Aysha Ferdoushi

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Background: Computational medicinal chemistry approaches are used for designing and identifying new drug-like molecules, predicting properties and pharmacological activities, and optimizing lead compounds in drug development. SIRT7, a nicotinamide adenine dinucleotide (NAD+)-dependent deacylase which regulates aging, is an emerging target for cancer therapy with mounting evidence that SIRT7 downregulation plays important roles in reversing cancer phenotypes and suppressing tumor growth. Activation or altered expression of SIRT7 is associated with the progression and invasion of various cancers, including liver, breast, gastric, prostate, and non-small cell lung cancer. Objectives: The goal of this work was to identify potent and selective bioactive candidate inhibitors of SIRT7 by in silico screening of small molecule compounds obtained from Nigella sativa (N. sativa). Methods: SIRT7 structure was retrieved from The Research Collaboratory for Structural Bioinformatics Protein Data Bank (RCSB PDB), and its active site was identified using CASTp and metaPocket. Molecular docking simulation was performed with PyRx 0.8 virtual screening software. Drug-likeness properties were tested using SwissADME and pkCSM. In silico toxicity was evaluated by Osiris Property Explorer. Bioactivity was predicted by Molinspiration software. Antitumor activity was screened for Prediction of Activity Spectra for Substances (PASS) using Way2Drug web server. Molecular dynamics (MD) simulation was carried out by Desmond v3.6 package. Results: A total of 159 bioactive compounds from the N. Sativa were screened against the SIRT7 enzyme. Five bioactive compounds: chrysin (CID:5281607), pinocembrin (CID:68071), nigellidine (CID:136828302), nigellicine (CID:11402337), and epicatechin (CID:72276) were identified as potent SIRT7 anti-cancer candidates after docking score evaluation and applying Lipinski's Rule of Five. Finally, MD simulation identified Chrysin as the top SIRT7 anti-cancer candidate molecule. Conclusion: Chrysin, which shows a potential inhibitory effect against SIRT7, can act as a possible anti-cancer drug candidate. This inhibitor warrants further evaluation to check its pharmacokinetics and pharmacodynamics properties both in vitro and in vivo.

Keywords: SIRT7, antitumor, molecular docking, molecular dynamics simulation

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Authors: Mayar Almasri, Rosa Helmi, Rayana Enany

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This report describes the features of AutoCAD software released by Adobe. It explains how the program makes it easier for engineers and designers and reduces their time and effort spent using AutoCAD. Moreover, it highlights how AutoCAD works, how some of the commands used in it, such as Shortcut, make it easy to use, and features that make it accurate in measurements. The results of the report show that most users of this program are designers and engineers, but few people know about it and find it easy to use. They prefer to use it because it is easy to use, and the shortcut commands shorten a lot of time for them. The feature got a high rate and some suggestions for improving AutoCAD in Aperture, but it was a small percentage, and the highest percentage was that they didn't need to improve the program, and it was good.

Keywords: artificial intelligence, design, planning, commands, autodesk, dimensions

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Authors: Aliouane Toufik, Hamdi Amine, Bouzid Djamel

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Aspheric optical components are an alternative to the use of conventional lenses in the implementation of imaging systems for the visible range. Spherical lenses are capable of producing aberrations. Therefore, they are not able to focus all the light into a single point. Instead, aspherical lenses correct aberrations and provide better resolution even with compact lenses incorporating a small number of lenses. Metrology of these components is very difficult especially when the resolution requirements increase and insufficient or complexity of conventional tools requires the development of specific approaches to characterization. This work is part of the problem existed because the objectives are the study and comparison of different methods used to measure surface rays hybrid aspherical lenses.

Keywords: manufacture of lenses, aspherical surface, precision molding, radius of curvature, roughness

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Authors: Márcia Aparecida Teixeira

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Sports, in particular football, boosts considerably the financial market of a certain locality, be it city or even a country. The financial transactions involving this medium stand out from other existing businesses, such as small industries. Strategically, social networks are inserted in this sporting environment, in order to promote and attract new fans of this modality. The present study analyzes the use of social networks in Sports Marketing with a focus on football. For the object of this study, it was chosen a specific club, the Club Atlético Mineiro, a Brazilian club of great national notoriety. The social networks on focus will be: Facebook, Twitter, and Instagram. It will be analyzed the content and frequency of the posts, reception of the target public in relation to the content made available and its feedback.

Keywords: social network, sport, strategy, marketing

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Authors: Radek Novotny, Michal Novak, Daniela Marusakova, Monika Sipova, Hugo Fuentes, Peter Borst

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This research has been conducted within the European HORIZON 2020 project ECC-SMART. The main objective is to assess whether it is feasible to design and develop a small modular reactor (SMR) that would be cooled by supercritical water (SCW). One of the main objectives for material research concerns the corrosion of the candidate cladding materials. The experimental part has been conducted in support of the qualification procedure of the future SCW-SMR constructional materials. The last objective was to identify the gaps in current norms and guidelines. Apart from corrosion, resistance testing of candidate materials stresses corrosion cracking susceptibility tests have been performed in supercritical water. This paper describes part of these tests, in particular, those slow strain rate tensile loading applied for tangential ring shape specimens of two candidate materials, Alloy 800H and 310S stainless steel. These ring tensile tests are one the methods used for tensile testing of nuclear cladding. Here full circular heads with dimensions roughly equal to the inner diameter of the sample and the gage sections are placed in the parallel direction to the applied load. Slow strain rate tensile tests have been conducted in 380 or 500oC supercritical water applying two different elongation rates, 1x10-6 and 1x10-7 s-1. The effect of temperature and dissolved oxygen content on the SCC susceptibility of Alloy 800H and 310S stainless steel was investigated when two different temperatures and concentrations of dissolved oxygen were applied in supercritical water. The post-fracture analysis includes fractographic analysis of the fracture surfaces using SEM as well as cross-sectional analysis on the occurrence of secondary cracks. Assessment of the effect of environment and dissolved oxygen content was by comparing to the results of the reference tests performed in air and N2 gas overpressure. The effect of high temperature on creep and its role in the initiation of SCC was assessed as well. It has been concluded that the applied test method could be very useful for the investigation of stress corrosion cracking susceptibility of candidate cladding materials in supercritical water.

Keywords: stress corrosion cracking, ring tensile tests, super-critical water, alloy 800H, 310S stainless steel

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Authors: Matthew Montebello

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Student engagement within a virtual learning environment generates masses of data points that can significantly contribute to the learning analytics that lead to decision support. Ideally, similar data is collected during student interaction with a physical learning space, and as a consequence, data is present at a large scale, even in relatively small classes. In this paper, we report of such an occurrence during classes held in a HiFlex modality as we investigate the advantages of adopting such a methodology. We plan to take full advantage of the learner-generated data in an attempt to further enhance the effectiveness of the adopted learning environment. This could shed crucial light on operating modalities that higher education institutions around the world will switch to in a post-COVID era.

Keywords: HiFlex, big data in higher education, learning analytics, virtual learning environment

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Authors: M. Helaimi, R. Taleb, D. Benyoucef, B. Belmadani

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This paper presents the design of a polynomial controller with coefficient diagram method (CDM). This controller is used to control the output power of high frequency resonant inverter with LLC tank. One of the most important problems associated with the proposed inverter is achieving ZVS operating during the induction heating process. To overcome this problem, asymmetrical voltage cancellation (AVC) control technique is proposed. The phased look loop (PLL) is used to track the natural frequency of the system. The small signal model of the system with the proposed control is obtained using extending describing function method (EDM). The validity of the proposed control is verified by simulation results.

Keywords: induction heating, AVC control, CDM, PLL, resonant inverter

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Authors: Narayan Bhattarai, Arjun Bhattarai, Kabi Raj Paudyal, Lalu Paudel

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Palung granite is leucocratic, alkali feldspar granite, which is one of the six major granite bodies of the Lesser Himalaya of Nepal. The Cambro-Ordovician granite body has intruded on the Palaeozoic metasedimentary rock of the Kathmandu Complex in Central Nepal. The granite crystallized from magma that was mainly generated by anatexis of the Precambrian continental crust. The magma is heterogeneous with respect to the primary ages and/or metamorphic histories of the magma source rocks. This indicates either a derivation from (meta-) sediments or an intense mixing of different crustally derived magmas. The genesis of the Palung granite is possibly related to an orogeny which affected the Indian shield in lower Paleozoic times. The granite body has been mapped into different zones with visual inspection and petrographical study: i. Quartz rich granite: Quartz is smokey to grayish, euhedral to subherdal, 0.2 to 0.7 cm, and constitutes 30 to 40%. Feldspar is white to brownish, subhedral to euhedral, more than 3 cm, and constitutes 20–30%. Tourmaline is black, 0.1 to 0.2 cm in size, and consists of 10 to 20%. Biotite is black flakes up to o.2 cm, representing 5-8%. ii. Feldspar rich granite: white to grayish, medium to coarse-grained, containing feldspar, quartz, biotite, muscovite and tourmaline. Feldspar porphyritic crystals up to 2.5 cm subherdral represent 50–60%, quartz is smokey transparent and represents 30–40%, biotite is dark brown to black, crystals are irregular, 0.5 cm and represent 8–20%, tourmaline is black fractured, small needles represent 5–10%, and muscovite is white to brown and represents 1-4%. iii. Biotite granite: grey to white, medium to coarse-grained, containing quartz, feldspar, biotite and tourmaline. Feldspar crystals up to 2.5 cm represent 40–50%, quartz is smokey, representing 30–40%, biotite is dark brown to black, crystal size 0.5cm, representing 10–20%, tourmaline is black, small needle, 5–10%, and muscovite is white to brown, representing 3-5%. and iv. Muscovite granite: medium-coarse-grained, brown and gray, containing quartz, feldspar, muscovite and tourmaline. Feldspar is white to brown; crystal sizes 0.2–0.4 cm represents 40–50%; quartz is brown and white, transparent, crystals up to 1 cm represent 35–50%; tourmaline is black, opaque, needle shaped; size up to 7–20%; and muscovite is brownish to white, with flakes up to 0.3 cm representing 5–10%. The xenoliths are very common and are not genetically related. Xenoliths are composed mostly of fine-grained, grayish quartz biotite (muscovite) schist and garnetiferous quartz mica schist.

Keywords: leucocratic granite, cambro-ordovician granite, lesser himalayan granite, pegmatite

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Authors: S. H. J. Liu

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This paper aims to explore the role of peer Corrective Feedback (CF) in improving written productions by English-as-a- foreign-language (EFL) learners who work together via Wikispaces. It attempted to determine the effect of peer CF on form accuracy in English, such as grammar and lexis. Thirty-four EFL learners at the tertiary level were randomly assigned into the experimental (with peer feedback) or the control (without peer feedback) group; each group was subdivided into small groups of two or three. This resulted in six and seven small groups in the experimental and control groups, respectively. In the experimental group, each learner played a role as an assessor (providing feedback to others), as well as an assessee (receiving feedback from others). Each participant was asked to compose his/her written work and revise it based on the feedback. In the control group, on the other hand, learners neither provided nor received feedback but composed and revised their written work on their own. Data collected from learners’ compositions and post-task interviews were analyzed and reported in this study. Following the completeness of three writing tasks, 10 participants were selected and interviewed individually regarding their perception of collaborative learning in the Computer-Mediated Communication (CMC) environment. Language aspects to be analyzed included lexis (e.g., appropriate use of words), verb tenses (e.g., present and past simple), prepositions (e.g., in, on, and between), nouns, and articles (e.g., a/an). Feedback types consisted of CF, affective, suggestive, and didactic. Frequencies of feedback types and the accuracy of the language aspects were calculated. The results first suggested that accurate items were found more in the experimental group than in the control group. Such results entail that those who worked collaboratively outperformed those who worked non-collaboratively on the accuracy of linguistic aspects. Furthermore, the first type of CF (e.g., corrections directly related to linguistic errors) was found to be the most frequently employed type, whereas affective and didactic were the least used by the experimental group. The results further indicated that most participants perceived that peer CF was helpful in improving the language accuracy, and they demonstrated a favorable attitude toward working with others in the CMC environment. Moreover, some participants stated that when they provided feedback to their peers, they tended to pay attention to linguistic errors in their peers’ work but overlook their own errors (e.g., past simple tense) when writing. Finally, L2 or FL teachers or practitioners are encouraged to employ CMC technologies to train their students to give each other feedback in writing to improve the accuracy of the language and to motivate them to attend to the language system.

Keywords: peer corrective feedback, computer-mediated communication (CMC), second or foreign language (L2 or FL) learning, Wikispaces

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Authors: Luca Zarrilli, Miguel Brito, Marianna Cappucci

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Tourists recently awarded Lisbon as the best city break destination in Europe. This article analyses the various types of tourist experiences in the city of Lisbon. The research method is the questionnaire, aimed at investigating the choices of tourists in the area of mobility, their perception of the quality of life and their level of appreciation of neighbourhoods, landmarks and infrastructures. There is an obvious link between the quality of life and the quality of the tourist experience, but it is difficult to measure it. Through this questionnaire, we hope to have made a small contribution to the understanding of the perceptive sphere of the individual and his choices in terms of behaviour, which is an essential element of any strategy for tourism marketing.

Keywords: Lisbon, mobility, quality of life, perception, tourism, hospitality

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Authors: Alon Cohen, Jeffrey Kantor, Shalom Levy

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Technology adoption models are extensively used in the literature to explore drivers and inhibitors affecting the adoption of Computer Assisted Audit Techniques and Tools (CAATTs). Further studies from recent years suggested additional factors that may affect technology adoption by CPA firms. However, the adoption of CAATTs by financial auditors differs from the adoption of technologies in other industries. This is a result of the unique characteristics of the auditing process, which are expressed in the audit risk elements and the risk-based auditing approach, as encoded in the auditing standards. Since these audit risk factors are not part of the existing models that are used to explain technology adoption, these models do not fully correspond to the specific needs and requirements of the auditing domain. The overarching objective of this qualitative research is to fill the gap in the literature, which exists as a result of using generic technology adoption models. Followed by a pretest and based on semi-structured in-depth interviews with 16 Israeli CPA firms of different sizes, this study aims to reveal determinants related to audit risk factors that influence the adoption of CAATTs in audits and proposes a new modeling approach for the successful adoption of CAATTs. The findings emphasize several important aspects: (1) while large CPA firms developed their own inner guidelines to assess the audit risk components, other CPA firms do not follow a formal and validated methodology to evaluate these risks; (2) large firms incorporate a variety of CAATTs, including self-developed advanced tools. On the other hand, small and mid-sized CPA firms incorporate standard CAATTs and still need to catch up to better understand what CAATTs can offer and how they can contribute to the quality of the audit; (3) the top management of mid-sized and small CPA firms should be more proactive and updated about CAATTs capabilities and contributions to audits; and (4) All CPA firms consider professionalism as a major challenge that must be constantly managed to ensure an optimal CAATTs operation. The study extends the existing knowledge of CAATTs adoption by looking at it from a risk-based auditing approach. It suggests a new model for CAATTs adoption by incorporating influencing audit risk factors that auditors should examine when considering CAATTs adoption. Since the model can be used in various audited scenarios and supports strategic, risk-based decisions, it maximizes the great potential of CAATTs on the quality of the audits. The results and insights can be useful to CPA firms, internal auditors, CAATTs developers and regulators. Moreover, it may motivate audit standard-setters to issue updated guidelines regarding CAATTs adoption in audits.

Keywords: audit risk, CAATTs, financial auditing, information technology, technology adoption models

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Authors: Zuhier Altawallbeh

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This paper investigates the approximate analytical solutions of general form of Volterra integro-differential equations system by using the residual power series method (for short RPSM). The proposed method produces the solutions in terms of convergent series requires no linearization or small perturbation and reproduces the exact solution when the solution is polynomial. Some examples are given to demonstrate the simplicity and efficiency of the proposed method. Comparisons with the Laplace decomposition algorithm verify that the new method is very effective and convenient for solving system of pantograph equations.

Keywords: integro-differential equation, pantograph equations, system of initial value problems, residual power series method

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Authors: R. Ziaie Moayed, B. Mohammadi-Haji

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Stone columns have been widely employing to improve the load-settlement characteristics of soft soils. The results of two small scale displacement control loading tests on stone columns were used in order to validate numerical finite element simulations. Additionally, a series of numerical calculations of static loading have been performed on strengthened raft footing to investigate the effects of using stone columns on bearing capacity of footings. The bearing capacity of single and group of stone columns under static loading compares with unimproved ground.

Keywords: circular raft footing, numerical analysis, validation, vertically encased stone column

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Authors: Jonas Mayer, Kai-Frederic Seitz, Thorben Kuprat

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In today’s competitive environment production’s logistic objectives such as ‘delivery reliability’ and ‘delivery time’ and distribution’s logistic objectives such as ‘service level’ and ‘delivery delay’ are attributed great importance. Especially for small and mid-sized enterprises (SME) attaining these objectives pose a key challenge. Within this context, one of the difficulties is that interactions between departments within the enterprise and their specific objectives are insufficiently taken into account and aligned. Interdepartmental independencies along with contradicting targets set within the different departments result in enterprises having sub-optimal logistic performance capability. This paper presents a research project which will systematically describe the interactions between departments and convert them into a quantifiable form.

Keywords: department-specific actuating and control variables, interdepartmental interactions, cybernetic model, logistic objectives

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Authors: Iris Lavalle Acejo, Helen Sampson

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Drawing from the perspectives of female seafarers, this article offers an analysis of an empirical investigation of the mechanisms by which women are excluded from working on board cargo ships. Female seafarers currently make up about 1% of seafarers in the global cargo shipping industry. As female presence onboard continues to constitute a small proportion of the total crew, we consider their professional advancement in comparison with their male counterparts and the ways in which they are discouraged from entering, or remining within, the industry. With interactions at work severely constrained by the traditionally masculine working culture of the ship, the study hopes to provide insights on the mechanisms in which they face and navigate barriers as they both accommodate and resist gendered differences onboard.

Keywords: female seafarers, glasswalls, genderbarriers, genderedworkplaces

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Authors: Hadj Mohamed Nacera, Boutaleb Abdelhak

Abstract:

The Hercynian granite in Western Algeria, has a typical high-K calc-alkaline evolution, with peraluminous trend U-Pb zircon geochronology yielded the minimum emplacement age of 297 ± 1 Ma. It shows dark microgranular enclaves, veins of pegmatite, aplite, tourmaline and quartz. The granite plutons selected for this study are formed during the late Variscian phase and intrudes the Lower Silurian metasediments which were affected by the major Hercynian folding phases. An important Quartz vein field cross-cutting metasedimentary and granitic rocks. Invisible gold occurs in a very small arsenopyrite minerals. The purpose of this study is to highlight the relationship between the gold mineralisation and the intrusion by combining petrographic and geochemic studies.

Keywords: Algeria, basement, geochemestry, granite

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Authors: Jia Yi Yap, Angela S. H. Lee

Abstract:

With the use of big data technologies, organization can get result that they are interested in. Big data technologies simply load all the data that is useful for the organizations and provide organizations a better way of analysing data. The purpose of this research is to get employees’ opinion from films in Malaysia to explore the use of big data technologies in their organization in order to provide how it may affect the perception of the employees on job performance. Therefore, in order to identify will accepting big data technologies in the organization affect the perception of the employee, questionnaire will be distributed to different employee from different Small and medium-sized enterprises (SME) organization listed in Malaysia. The conceptual model proposed will test with other variables in order to see the relationship between variables.

Keywords: big data technologies, employee, job performance, questionnaire

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Authors: Mohammad M. Khan, Pankaj Agarwal

Abstract:

The present investigation deals with the microstructures, mechanical and detailed wear characteristics of in situ TiC particles reinforced zinc aluminum-based metal matrix composites. The composites have been synthesized by liquid metallurgy route using vortex technique. The composite was found to be harder than the matrix alloy due to high hardness of the dispersoid particles therein. The former was also lower in ultimate tensile strength and ductility as compared to the matrix alloy. This could be explained to be due to the use of coarser size dispersoid and larger interparticle spacing. Reasonably uniform distribution of the dispersoid phase in the alloy matrix and good interfacial bonding between the dispersoid and matrix was observed. The composite exhibited predominantly brittle mode of fracture with microcracking in the dispersoid phase indicating effective easy transfer of load from matrix to the dispersoid particles. To study the wear behavior of the samples three different types of tests were performed namely: (i) sliding wear tests using a pin on disc machine under dry condition, (ii) high stress (two-body) abrasive wear tests using different combinations of abrasive media and specimen surfaces under the conditions of varying abrasive size, traversal distance and load, and (iii) low-stress (three-body) abrasion tests using a rubber wheel abrasion tester at various loads and traversal distances using different abrasive media. In sliding wear test, significantly lower wear rates were observed in the case of base alloy over that of the composites. This has been attributed to the poor room temperature strength as a result of increased microcracking tendency of the composite over the matrix alloy. Wear surfaces of the composite revealed the presence of fragmented dispersoid particles and microcracking whereas the wear surface of matrix alloy was observed to be smooth with shallow grooves. During high-stress abrasion, the presence of the reinforcement offered increased resistance to the destructive action of the abrasive particles. Microcracking tendency was also enhanced because of the reinforcement in the matrix. The negative effect of the microcracking tendency was predominant by the abrasion resistance of the dispersoid. As a result, the composite attained improved wear resistance than the matrix alloy. The wear rate increased with load and abrasive size due to a larger depth of cut made by the abrasive medium. The wear surfaces revealed fine grooves, and damaged reinforcement particles while subsurface regions revealed limited plastic deformation and microcracking and fracturing of the dispersoid phase. During low-stress abrasion, the composite experienced significantly less wear rate than the matrix alloy irrespective of the test conditions. This could be explained to be due to wear resistance offered by the hard dispersoid phase thereby protecting the softer matrix against the destructive action of the abrasive medium. Abraded surfaces of the composite showed protrusion of dispersoid phase. The subsurface regions of the composites exhibited decohesion of the dispersoid phase along with its microcracking and limited plastic deformation in the vicinity of the abraded surfaces.

Keywords: abrasive wear, liquid metallurgy, metal martix composite, SEM

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Authors: Fawzia Al-Sakeer, Hassan Aldeeb

Abstract:

Development in the communications field is proceeding at an amazing speed, which has led researchers to improve and develop electronic circuits by increasing their efficiency and reducing their size to reduce the weight of electronic devices. One of the most important of these circuits is the band-pass filter, which is what made us carry out this research, which aims to use an alternate technology to design a dual band-pass filter by using a stepped impedance microstrip transmission line. We designed a filter that works at two center frequency bands by designing with the ADS program, and the results were excellent, as we obtained the two design frequencies, which are 1 and 3GHz, and the values of insertion loss S11, which was more than 21dB with a small area.

Keywords: band pass filter, dual band band-pass filter, ADS, microstrip filter, stepped impedance

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Authors: Amir Rashid

Abstract:

Today is the world of innovations where everyone is looking for a change. Organizations are now looking toward virtualization in order to minimize their computing cost. Cloud Computing has also introduced itself by the means of reducing computing cost. It offers different approach to make computing better by improving utilization and reducing infrastructure and administrative costs. Cloud Computing is basically the amalgamation of Utility Computing and SaaS (Software as a Service). Cloud Computing is quite new to organizations as it is still at its deploying stage. Due to this reason, organizations are not confident whether to adopt it or not. This thesis investigates the problem for organization concerning the security and cost issues. Benefits and drawbacks are being highlighted which organizations can have or suffer in order to adopt Cloud Computing. In Conclusion, Cloud Computing is a better option available for small and medium organizations with a comparison to large companies both in terms of data security and cost.

Keywords: cloud computing, security, cost, elasticity, PaaS, IaaS, SaaS

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Authors: T. Rajamäki

Abstract:

In clean room environment molecular contamination in very small concentrations can cause significant harm for the components and processes. This is commonly referred as airborne molecular contamination (AMC). There is a shortage of high sensitivity continuous measurement data for existence and behavior of several of these contaminants. Accordingly, in most cases correlation between concentration of harmful molecules and their effect on processes is not known. In addition, the formation and distribution of contaminating molecules are unclear. In this work sensitive optical techniques are applied in clean room facilities for investigation of concentrations, forming mechanisms and effects of contaminating molecules. Special emphasis is on reactive acid and base gases ammonia (NH3) and hydrogen fluoride (HF). They are the key chemicals in several operations taking place in clean room processes.

Keywords: AMC, clean room, concentration, reactive gas

Procedia PDF Downloads 283