Search results for: supply of audit

Authors: Wannee Sutthachaidee

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The study of the production process of coconut-shell product in Amphawa, Samutsongkram Province is objected to study the pattern of the process of coconut-shell product by focusing in the 3 main processes which are inbound logistics process, production process and outbound process. The result of the research: There were 4 main results from the study. Firstly, most of the manufacturer of coconut-shell product is usually owned by a single owner and the quantity of the finished product is quite low and the main labor group is local people. Secondly, the production process can be divided into 4 stages which are pre-production process, production process, packaging process and distribution process. Thirdly, each 3 of the logistics process of coconut shell will find process which may cause the problem to the business but the process which finds the most problem is the production process because the production process needs the skilled labor and the quantity of the labor does not match with the demand from the customers. Lastly, the factors which affect the production process of the coconut shell can be founded in almost every process of the process such as production design, packaging design, sourcing supply and distribution management.

Keywords: production process, coconut-shell product, Amphawa District, inbound logistics process

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Authors: Saadan Man, Razidah Othmanjaludin, Madiha Baharuddin

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Nowadays, the pharmaceutical products are produced through the mixing of active and complex ingredient, naturally or synthetically; and involve extensive use of prohibited animal products. This article studies the challenges faced from fiqh perspective in the production of halal pharmaceutical products which frequently contain impure elements or prohibited animal derivatives according to Islamic law. This study is qualitative which adopts library research as well as field research by conducting series of interviews with the several related parties. The gathered data is analyzed from Sharia perspective by using some instruments especially the principle of Maqasid of Sharia. This study shows that the halal status of pharmaceutical products depends on the three basic elements: the sources of the basic ingredient; the processes involved in three phases of production, i.e., before, during and after; and the possible effects of the products. Various fiqh challenges need to be traversed in producing halal pharmaceutical products including the sources of the ingredients, the logistic process, the tools used, and the procedures of productions. Thus, the whole supply chain of production of pharmaceutical products must be well managed in accordance to the halal standard.

Keywords: fiqh, halal pharmaceutical, pharmaceutical products, Malaysia

Procedia PDF Downloads 184

Authors: Muhammad Danladi, Muhammad Bura Garba, Muhammad Yahaya, Dahiru Muhammad

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Biomass is one of the primary sources of energy supply, which contributes to about 78% of Nigeria. In this work, a comparative analysis of the heating values of sawdust and rice husks in the thermal generation of electricity was carried out. In the study, different masses of biomass were used and the corresponding electromotive force in millivolts was obtained. A graph of e.m.f was plotted against the mass of each biomass and a gradient was obtained. Bar graphs were plotted to represent the values of e.m.f and masses of the biomass. Also, a graph of e.m.f against eating values of sawdust and rice husks was plotted, and in each case, as the e.m.f increases also, the heating values increases. The result shows that saw dust with 0.033Mv/g gradient and 3.5 points of intercept had the highest gradient, followed by rice husks with 0.026Mv/g gradient and 2.6 points of intercept. It is, therefore, concluded that sawdust is the most efficient of the two types of biomass in the thermal generation of electricity.

Keywords: biomass, electricity, thermal, generation

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Authors: Priyanka Bhatnagar, Malkeshkumar Patel, Joondong Kim, Joonpyo Hong

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Artificial skin and sensory memory platforms are produced using a flexible, transparent photovoltaic (TPV) device. The TPV device is composed of a metal oxide heterojunction (nZnO/p-NiO) and transmits visible light (> 50%) while producing substantial electric power (0.5 V and 200 μA cm-2 ). This TPV device is a transparent energy interface that can be used to detect signals and propagate information without an external energy supply. The TPV artificial skin offers a temperature detection range (0 C75 C) that is wider than that of natural skin (5 C48 °C) due to the temperature-sensitive pyrocurrent from the ZnO layer. Moreover, the TPV thermoreceptor offers sensory memory of extreme thermal stimuli. Much like natural skin, artificial skin uses the nociceptor mechanism to protect tissue from harmful damage via signal amplification (hyperalgesia) and early adaption (allodynia). This demonstrates the many features of TPV artificial skin, which can sense and transmit signals and memorize information under self-operation mode. This transparent photovoltaic skin can provide sustainable energy for use in human electronics.

Keywords: transparent, photovoltaics, thermal memory, artificial skin, thermoreceptor

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Authors: J. R. Lee, E. V. Lau

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Ionic wind is developed when high voltage is supplied to an anode and a grounded cathode in a gaseous medium. This paper studies the ionic wind profile with different anode configurations, the relationship between electrode gap against the voltage supplied and finally a comparison of the heat transfer coefficient of ionic wind over a horizontal flat plate against a conventional fan experimentally. It is observed that increase in the distance between electrodes decreases at a rate of 1-e-0.0206x as the voltage supply is increased until a distance of 3.1536cm. It is also observed that the wind speed produced by ionic wind is stronger, 2.7ms-1 at 2W compared to conventional fan, 2.5ms-1 at 2W but the wind produced decays at a fast exponential rate and is more localized as compared to conventional fan wind that decays at a slower exponential rate and is less localized. Next, it is found out that the ionic wind profile is the same regardless of the position of the anode relative to the cathode. Lastly, it is discovered that ionic wind produced a heat transfer coefficient that is almost 1.6 times higher compared to a conventional fan with Nusselt number reaching 164 compared to 102 for conventional fan.

Keywords: conventional fan, heat transfer, ionic wind, wind profile

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Authors: Khoi A. Nguyen, Rodney A. Stewart, Hong Zhang

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Advanced metering technologies coupled with informatics creates an opportunity to form digital multi-utility service providers. These providers will be able to concurrently collect a customers’ medium-high resolution water, electricity and gas demand data and provide user-friendly platforms to feed this information back to customers and supply/distribution utility organisations. With the emergence of blockchain technology, a new research area has been explored which helps bring this multi-utility service provider concept to a much higher level. This study aims at introducing a breakthrough system architecture where smart metering technology in water, energy, and gas (WEG) are combined with blockchain technology to provide customer a novel real-time consumption report and decentralized resource trading platform. A pilot study on 4 properties in Australia has been undertaken to demonstrate this system, where benefits for customers and utilities are undeniable.

Keywords: blockchain, digital multi-utility, end use, demand forecasting

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Authors: Elmira Aliyeva, Dadash Huseynov, Robert Hoogendoorn, Salomon Kroonenberg

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The Kura River is the major water artery in the Southern Caucasus; it is a third river in the Caspian Sea basin in terms of length and size of the catchment area, the second in terms of the water budget, and the first in the volume of sediment load. Understanding of major controls on the Kura fluvial- deltaic system is valuable for efficient management of the highly populated river basin and coastal zone. We have studied grain size of sediments accumulated in the river channels and delta and dated by 210Pb method, astrophotographs, old topographic and geological maps, and archive data. At present time sediments are supplied by the Kura River to the Caspian Sea through three distributary channels oriented north-east, south-east, and south-west. The river is dominated by the suspended load - mud, silt, very fine sand. Coarse sediments are accumulated in the distributaries, levees, point bar, and delta front. The annual suspended sediment budget in the time period 1934-1952 before construction of the Mingechavir water reservoir in 1953 in the Kura River midstream area was 36 mln.t/yr. From 1953 to 1964, the suspended load has dropped to 12 mln.t/yr. After regulation of the Kura River discharge the volume of suspended load transported via north-eastern channel reduced from 35% of the total sediment amount to 4%, and through the main south-eastern channel increased from 65% to 96% with further fall to 56% due to creation of new south-western channel in 1964. Between 1967-1976 the annual sediment budget of the Kura River reached 22,5 mln. t/yr. From 1977 to 1986, the sediment load carried by the Kura River dropped to 17,6 mln.t/yr. The historical data show that between 1860 and 1907, during relatively stable Caspian Sea level two channels - N and SE, appear to have distributed an equal amount of sediments as seen from the bilateral geometry of the delta. In the time period 1907-1929, two new channels - E and NE, appeared. The growth of three delta lobes - N, NE, and SE, and rapid progradation of the delta has occurred on the background of the Caspian Sea level rise as a result of very high sediment supply. Since 1929 the Caspian Sea level decline was followed by the progradation of the delta occurring along the SE channel. The eastern and northern channels have been silted up. The slow rate of progradation at its initial stage was caused by the artificial reduction in the sediment budget. However, the continuous sea-level fall has brought to this river bed gradient increase, high erosional rate, increase in the sediment supply, and more rapid progradation. During the subsequent sea-level rise after 1977 accompanied by the decrease in the sediment budget, the southern part of the delta has turned into a complex of small, shallow channels oriented to the south. The data demonstrate that behaviour of the Kura fluvial – deltaic system and variations in the sediment budget besides anthropogenic regulation are strongly governed by the Caspian Sea level very rapid changes.

Keywords: anthropogenic control on sediment budget, Caspian sea-level variations, Kura river sediment load, morphology of the Kura river delta, sedimentation in the Kura river delta

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Authors: Mehmet Ozturk, Serdal Akyuz, Halit Turan

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By the evolving technology, the nature of the war has been changed since the beginning of the history. In the first generation war, the bayonet came to the fore in battlefields; successively; in the second-generation firepower; in the third generation maneuver. Today, in the fourth-generation, fighters, sides, and even fighters’ borders are unclear; consequently, lines of the battles have lost their significance. Furthermore, the actors in the battles can be state or non-state, military, paramilitary or civilian. In order to change the balance according to their interests, parties have utilized the urban areas as warfare. The main reason for using urban areas as a battlefield is the imbalance between parties. To balance the power strength, exploiting technological developments has utmost importance. There are many newly developed technologies for urban warfare such as change in the size of the unmanned aerial vehicle, increased usage of unmanned ground vehicles (especially in supply and evacuation purposes), systems showing the behind of the wall, simulations used for educational purposes. This study will focus on the technological equipment being used for urban warfare.

Keywords: urban warfare, unmanned ground vehicles, technological developments, nature of the war

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Authors: Abdolsalam Ghaderi

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In this paper, the single-depot capacitated location-routing problem under uncertainty is presented. The problem aims to find the optimal location of a single depot and the routing of vehicles to serve the customers when the parameters may change under different circumstances. This problem has many applications, especially in the area of supply chain management and distribution systems. To get closer to real-world situations, travel time of vehicles, the fixed cost of vehicles usage and customers’ demand are considered as a source of uncertainty. A combined approach including robust optimization and stochastic programming was presented to deal with the uncertainty in the problem at hand. For this purpose, a mixed integer programming model is developed and a heuristic algorithm based on Variable Neighborhood Search(VNS) is presented to solve the model. Finally, the computational results are presented and future research directions are discussed.

Keywords: location-routing problem, robust optimization, stochastic programming, variable neighborhood search

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Authors: Shah Rucksana Akhter Urme

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Agriculture is the main source of food for human consumption and feeding the world huge population, the pressure of food supply is increasing day by day. Undoubtedly, quality strain, improved plantation, farming technology, synthetic fertilizer, readily available irrigation, insecticides and harvesting technology are the main factors those to meet up the huge demand of food consumption all over the world. However, depended on this limited resources and excess amount of consuming lands, water, fertilizers leads to the end of the resources and severe climate effects has been left for our future generation. Agriculture is the most responsible to global warming, emitting more greenhouse gases than all other vehicles largely from nitrous oxide released by from fertilized fields, and carbon dioxide from the cutting of rain forests to grow crops . Farming is the thirstiest user of our precious water supplies and a major polluter, as runoff from fertilizers disrupts fragile lakes, rivers, and coastal ecosystems across the globe which accelerates the loss of biodiversity, crucial habitat and a major driver of wildlife extinction. It is needless to say that we have to more concern on how we can save the nutrients of the soil, storage of the water and avoid excessive depends on synthetic fertilizer and insecticides. In this case, eco- friendly cultivation could be a potential alternative solution to minimize effects of agriculture in our environment. The objective of this review paper is about organic cultivation following in particular biotechnological process focused on bio-fertilizer and bio-pesticides. Intense practice of chemical pesticides, insecticides has severe effect on both in human life and biodiversity. This cultivation process introduces farmer an alternative way which is nonhazardous, cost effective and ecofriendly. Organic fertilizer such as tea residue, ashes might be the best alternative to synthetic fertilizer those play important role in increasing soil nutrient and fertility. Ashes contain different essential and non-essential mineral contents that are required for plant growth. Organic pesticide such as neem spray is beneficial for crop as it is toxic for pest and insects. Recycled and composted crop wastes and animal manures, crop rotation, green manures and legumes etc. are suitable for soil fertility which is free from hazardous chemicals practice. Finally water hyacinth and algae are potential source of nutrients even alternative to soil for cultivation along with storage of water for continuous supply. Inorganic practice of agriculture, consuming fruits and vegetables becomes a threat for both human life and eco-system and synthetic fertilizer and pesticides are responsible for it. Farmers that practice eco-friendly farming have to implement steps to protect the environment, particularly by severely limiting the use of pesticides and avoiding the use of synthetic chemical fertilizers, which are necessary for organic systems to experience reduced environmental harm and health risk.

Keywords: organic farming, biopesticides, organic nutrients, water storage, global warming

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Authors: Oloyede John Adebayo

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This paper tested a variant of the monetary model of exchange rate determination, called Frankel’s Capital Account Monetary Model (CAAM) based on Real Interest Rate Differential, on the floating exchange rate experiences of three developing countries of Africa; viz: Ghana, Nigeria and the Gambia. The study adopted the Auto regressive Instrumental Package (AIV) and Almon Polynomial Lag Procedure of regression analysis based on the assumption that the coefficients follow a third-order Polynomial with zero-end constraint. The results found some support for the CAAM hypothesis that exchange rate responds proportionately to changes in money supply, inversely to income and positively to interest rates and expected inflation differentials. On this basis, the study points the attention of monetary authorities and researchers to the relevance and usefulness of CAAM as appropriate tool and useful benchmark for analyzing the exchange rate behaviour of most developing countries.

Keywords: exchange rate, monetary model, interest differentials, capital account

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Authors: Vakhtang Geladze, Nana Bolashvili, Tamazi Karalashvili, Nino Machavariani, Ana Karalashvili, George Geladze, Nana Kvirkvelia

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Fresh water deficit is one of the most important global problems today. It must be taken into consideration that in the nearest future fresh water crisis will become even more acute owing to the global climate warming and fast desertification processes in the world. Georgia is rich in water resources, but there are disbalance between the eastern and western parts of the country. The goal of the study is to integrate the recent mechanisms compatible with European standards into Georgian water resources management system on the basis of GIS. Moreover, to draw up water economy balance for the purpose of proper determination of water consumption priorities that will be an exchange ratio of water resources and water consumption of the concrete territory. For study region was choose south-eastern part of country, Kvemo kartli Region. This is typical agrarian region, tends to the desertification. The water supply of the region was assessed on the basis of water economy balance, which was first time calculated for this region.

Keywords: desertification, GIS, sustainable management, water management

Procedia PDF Downloads 132

Authors: Joseph Levodo, Ndimbarafine Young Tobin, E. Messina, P. Edouma

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Energy efficiency can contribute significantly towards increasing clean energy access to modern energy services. Many developing countries have largely focused on expanding energy access by increasing supply. This is due to the fact the links between energy efficiency and clean energy access are often unnoticed. Energy efficiency measures offer the promise of reducing energy use and saving money on electricity bills, as well as reducing negative environmental externalities associated with the production of electricity. This paper seeks to address the economic and effectiveness of reducing energy consumption by integrating energy efficiency as a priority to meet energy access examines the barriers to energy efficient in sub-Saharan African countries. The findings from this study reveal that an appropriate policy can promote the development of more energy-efficient buildings, products and strengthen incentives for consumers, businesses, and industrial customers to pursue cost-effective energy-efficiency measures and to make investments that will provide future energy-efficiency improvements.

Keywords: barriers, Sub-Saharan Africa, cost effective, energy savings, clean energy

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Authors: Jameelah O. Yaqub

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The financial industry all over the world has undergone and still undergoing great transformation especially with the introduction of e-products which involves the use of computers and telecommunications to enable banking transactions to be done by telephone or computer rather than by humans. The adoption of e-banking in Nigeria is becoming more popular with customers now being able to use the ATM cards for different transactions. The internet banking, POS machines, telephone banking as well as mobile banking are some other e-products being used in Nigeria. This study examines how satisfied bank customers are with the e-products. The study found that the ATM is the most popular e-products among bank customers in Nigeria; followed by the POS. The least use of the e-products is telephone banking. The study also found that visits to banks for transactions declined with the use of e-products. The chi-square analysis shows that there is significant relationship between the use of banks’ e-products and customers’ satisfaction. One of the major reason adduced by respondents for low usage of e-products is insecurity or fear of cyber fraud, it is therefore recommended that banks should provide adequate. Security for transactions and ensure the proper backing up of critical data files. In addition, government should ensure stable electricity supply to reduce banks’ running costs and consequently, customers’ cost of transactions.

Keywords: banks, e-products, innovation, Nigeria

Procedia PDF Downloads 327

Authors: M. Fadlallah, G. Ghibaudo, C. G. Theodorou

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The dynamic variation in memory devices such as the Static Random Access Memory can give errors in read or write operations. In this paper, the effect of low-frequency and random telegraph noise on the dynamic variation of one SRAM cell is detailed. The effect on circuit noise, speed, and length of time of processing is examined, using the Supply Read Retention Voltage and the Read Static Noise Margin. New test run methods are also developed. The obtained results simulation shows the importance of noise caused by dynamic variation, and the impact of Random Telegraph noise on SRAM variability is examined by evaluating the statistical distributions of Random Telegraph noise amplitude in the pull-up, pull-down. The threshold voltage mismatch between neighboring cell transistors due to intrinsic fluctuations typically contributes to larger reductions in static noise margin. Also the contribution of each of the SRAM transistor to total dynamic variation has been identified.

Keywords: low-frequency noise, random telegraph noise, dynamic variation, SRRV

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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: 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: 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: E. Kharaishvili, M. Chavleishvili, M. Natsvaladze

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The article presents the trends in Georgian wine market development and evaluates the competitive advantages of Georgia to enter the wine market based on its customs, traditions and historical practices combined with modern technologies. In order to analyze the supply of wine, dynamics of vineyard land area and grape varieties are discussed, trends in wine production are presented, trends in export and import are evaluated, local wine market, its micro and macro environments are studied and analyzed based on the interviews with experts and analysis of initial recording materials. For strengthening its position on the international market, the level of competitiveness of Georgian wine is defined, which is evaluated by “ex-ante” and “ex-post” methods, as well as by four basic and two additional factors of the Porter’s diamond method; potential advantages and disadvantages of Georgian wine are revealed. Conclusions are made by identifying the factors that hinder the development of Georgian wine market. Based on the conclusions, relevant recommendations are developed.

Keywords: Georgian wine market, competitive advantage, bio wine, export-import, Porter's diamond model

Procedia PDF Downloads 377

Authors: Asma Shaheen Hashmi, Omer Riaz, Khalid Mahmood, Fahad Ullah, Tanveer Ahmad

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The urban landscapes are being change with the population growth and advancements in new technologies. The urban sprawl pattern and utilizes are related to the local socioeconomic and physical condition. Urban policy decisions are executed mostly through spatial planning. A decision support system (DSS) is very powerful tool which provides flexible knowledge base method for urban planning. An application was developed using geographical information system (GIS) for urban planning. A scenario based DSS was developed to integrate the hierarchical muti-criteria data of different aspects of urban landscape. These were physical environment, the dumping site, spatial distribution of road network, gas and water supply lines, and urban watershed management, selection criteria for new residential, recreational, commercial and industrial sites. The model provided a framework to incorporate the sustainable future development. The data can be entered dynamically by planners according to the appropriate criteria for the management of urban landscapes.

Keywords: urban, GIS, spatial, criteria

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Authors: A. Djahbar, M. Aillerie, E. Bounadja

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In this paper we treat a new structure of a high-power actuator which is used to either industry or electric traction. Indeed, the actuator is constituted by two induction motors, the first is a six-phase motor connected in series with another three-phase motor via the stators. The whole is supplied by a single static converter. Our contribution in this paper is the optimization of the system supply source. This is feeding the multimotor group by a direct converter frequency without using the DC-link capacitor. The modelling of the components of multimotor system is presented first. Only the first component of stator currents is used to produce the torque/flux of the first machine in the group. The second component of stator currents is considered as additional degrees of freedom and which can be used for power conversion for the other connected motors. The decoupling of each motor from the group is obtained using the direct vector control scheme. Simulation results demonstrate the effectiveness of the proposed structure.

Keywords: induction machine, motor drives, scalar modulation technique, three-to-six phase matrix converter

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Authors: Fathonah Siti, Ardiana Irma

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Indonesia is currently on its track to achieve Universal Health Coverage (UHC) by 2019. The program aims to address issues on disintegration in the implementation and coverage of various health insurance schemes and fragmented fund pooling. Family planning service is covered as one of benefit packages under preventive care. However, little has been done to examine how family planning program are appropriately managed across levels of governments and how family planning services are delivered to the end user. The study is performed through focus group discussion to related policy makers and selected programmers at central and district levels. The study is also benefited from relevant studies on family planning in the UHC scheme and other supporting data. The study carefully investigates some programmatic implications when family planning is integrated in the UHC program encompassing the need to recalculate contraceptive logistics for beneficiaries (eligible couple); policy reformulation for contraceptive service provision including supply chain management; establishment of family planning standard of procedure; and a call to update Management Information System. The study confirms that there is a significant increase in the numbers of contraceptive commodities needs to be procured by the government. Holding an assumption that contraceptive prevalence rate and commodities cost will be as expected increasing at 0.5% annually, the government need to allocate almost IDR 5 billion by 2019, excluded fee for service. The government shifts its focus to maintain eligible health facilities under National Population and Family Planning Board networks. By 2019, the government has set strategies to anticipate the provision of family planning services to 45.340 health facilities distributed in 514 districts and 7 thousand sub districts. Clear division of authorities has been established among levels of governments. Three models of contraceptive supply planning have been developed and currently in the process of being institutionalized. Pre service training for family planning services has been piloted in 10 prominent universities. The position of private midwives has been appreciated as part of the system. To ensure the implementation of quality and health expenditure control, family planning standard has been established as a reference to determine set of services required to deliver to the clients properly and types of health facilities to conduct particular family planning services. Recognition to individual status of program participation has been acknowledged in the Family Enumeration since 2015. The data is precisely recorded by name by address for each family and its members. It supplies valuable information to 15.131 Family Planning Field Workers (FPFWs) to provide information and education related to family planning in an attempt to generate demand and maintain the participation of family planning acceptors who are program beneficiaries. Despite overwhelming efforts described above, some obstacles remain. The program experiences poor socialization and yet removes geographical barriers for those living in remote areas. Family planning services provided for this sub population conducted outside the scheme as a complement strategy. However, UHC program has brought remarkable improvement in access and quality of family planning services.

Keywords: beneficiary, family planning services, national population and family planning board, universal health coverage

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Authors: Uyanga Jadamba

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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: Carlos Alberto Carvalho Castro, Nancy Del Ducca Barbedo, Edmilsom Otoni Côrrea

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With increase the production oil and lines transmission gases that are in ample expansion, the industries medium and great transport they had to adapt itself to supply the demand manufacture in this fabrication segment. In this context, two welding processes have been more extensively used: the GMAW (Gas Metal Arc Welding) and the FCAW (Flux Cored Arc Welding). In this work, welds using these processes were carried out in flat position on ASTM A-36 carbon steel plates in order to make a comparative evaluation between them concerning to mechanical and metallurgical properties. A statistical tool based on technical analysis and design of experiments, DOE, from the Minitab software was adopted. For these analyses, the voltage, current, and welding speed, in both processes, were varied. As a result, it was observed that the welds in both processes have different characteristics in relation to the metallurgical properties and performance, but they present good weldability, satisfactory mechanical strength e developed mathematical models.

Keywords: Flux Cored Arc Welding (FCAW), Gas Metal Arc Welding (GMAW), Design of Experiments (DOE), mathematical models

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Authors: Muhammad Usman Sardar, Muhammad Haroon Nadeem, Shahbaz Ahmad, Ashiq Hussain

Abstract:

The marketing of solar photovoltaic energy systems has one of the monetary settlements to address the higher rate to pay in advance with the purchase of two decades worth of electricity services. To deploy solar photovoltaic technologies and energy setups in areas, it’s important to create a system of credit that can ensure the availability of subsidized capital and commercial conditions for the society. Meanings of energy in developing countries like Pakistan were strongly prompted by marketable interests and industrialization trend influences within their culture. It’s going to be essential to prepare the concerned proceeding models of energy development strategies. This paper discuss the impact and share of environmental friendly solar photo-voltaic energy, researching to find the most appropriate alternate solutions for balance the energy demand and supply and current progressive position in different countries regarding to development and deployment. Based on the literature reviews, its presence found that most beneficial and concerning policies have implemented in several countries around the globe.

Keywords: photovoltaic marketing and pricing, renewable energy technology, solar photovoltaic, SPV

Procedia PDF Downloads 370

Authors: Şule Turhan, Özlem Turan

Abstract:

Permanence in the international markets for many global companies is about being known as having effective logistics which targets customer satisfaction management and lower costs. Under competitive conditions, the necessity of providing the products to customers quickly and on time for the companies which constantly aim to improve their profitability increased the strategic importance of the logistics concept. Food logistic is one of the most difficult areas in logistics. In the process from manufacturer to final consumer, quality and hygiene standards must be provided constantly. In food logistics, reliable and extensive service network has great importance and on time delivery is the target. Developing logistics industry provide the supply of foods in the country and the development of export markets more quickly and has an important role in providing added value to the country's economy. Turkey that creates a bridge between the east and the west is an attractive market for logistics companies. In this study, by examining both the place and the importance of logistics in Turkish food sector, recommendations will be made for the food industry.

Keywords: logistics, Turkish food industry, competition, food industry

Procedia PDF Downloads 357

Authors: Soualem Mami Zoubida, Brixi Nassima, Beghdad Choukri, Belarbi Meriem

Abstract:

Cereals are the most important source of dietary fiber in the Nordic diet. The fiber in cereals is located mainly in the outer layers of the kernel; particularly in the bran. Improved diet can help unlock the door to good health. Whole grains are an important source of nutrients that are in short supply in our diet, including digestible carbohydrates, dietary fiber, trace minerals, and other compounds of interest in disease prevention, including phytoestrogens and antioxidants (1). The objective of this study is to know the composition of whole grain cereals (rye, millet, white, and red sorghum) which a majority pushes in the south of Algeria. This shows that the millet has a high rate of the sugar estimated at 67.6%. The high proportion of proteins has been found in the two varieties of sorghum and rye. The millet presents the great percentage in lipids compared with the others cereals. And at the last, a red sorghum has the highest rate of fiber(2). These nutrients, as well as other components of whole grain cereals, have, in terms of health, an increased effect if they are consumed together.

Keywords: chemical composition, miller, Secale cereal, Sorghum bicolor

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Authors: Francis Okodede, Edafe Lucky Okotie

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Conventional energy sources based on oil, coal, and natural gas has posed a trait to environment and to human health. Green energy stands as an alternative because it has proved to be eco-friendly. The prospective of renewable energy sources are quite vast as they can, in principle, meet many times the world’s energy demand. Renewable energy sources, such as wind and solar, can provide sustainable energy services based on the use of routinely available indigenous resources. New renewable energy sources (solar energy, wind energy, and modern bio-energy) are currently contributing immensely to global energy demand. A number of studies have shown the potential and contribution of renewable energy to global energy supplies, indicating that in the second half of the 21st century, it is going to be a major source and driver in the telecommunication sector. Green energy contribution might reach as much as 50 percent of global energy demands if the right policies are in place. This work suggests viable non-conventional means of energy supply to power a cellular base station.

Keywords: base station, energy storage, green energy, rotor efficiency, solar energy, wind energy

Procedia PDF Downloads 83

Authors: João Pedro Albino, Ana Cláudia Pires Ferreira de Lima

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Humanity has undergone a transformation from the physical to the virtual world, generating an enormous amount of data on the world wide web, known as big data. Many facts that occur in the physical world or in the digital world are proven through records made on the internet, such as digital photographs, posts on social media, contract acceptances by digital platforms, email, banking, and messaging applications, among others. These data recorded on the internet have been used as evidence in judicial proceedings. The identification of internet users is essential for the security of legal relationships. This research was carried out on scientific articles and materials from courses and lectures, with an analysis of Brazilian legislation and some judicial decisions on the request of static data from logs and Internet Protocols (IPs) from application and connection providers. In this article, we will address the determination of authorship of data processing on the internet by obtaining the IP address and the appropriate judicial procedure for this purpose under Brazilian law.

Keywords: IP address, digital forensics, big data, data analytics, information and communication technology

Procedia PDF Downloads 114

Authors: Z. Olczykowski

Abstract:

The paper presents the impact of work on the electric arc furnace. Arc equipment is one of the largest receivers powered by the power system. Electric arc disturbances arising during melting process occurring in these furnaces are the cause of an abrupt change of the passive power of furnaces. Currents drawn by these devices undergo an abrupt change, which in turn cause voltage fluctuations and light flicker. The quantitative evaluation of the voltage fluctuations is now the basic criterion of assessment of an influence of unquiet receiver on the supplying net. The paper presents the method of determination of range of voltage fluctuations and light flicker at parallel operation of arc devices. The results of measurements of voltage fluctuations and light flicker indicators recorded in power supply networks of steelworks were presented, with different number of parallel arc devices. Measurements of energy quality parameters were aimed at verifying the proposed method in practice. It was also analyzed changes in other parameters of electricity: the content of higher harmonics, asymmetry, voltage dips.

Keywords: power quality, arc furnaces, propagation of voltage fluctuations, disturbances

Procedia PDF Downloads 122