Search results for: energy audit
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 8726

Search results for: energy audit

8576 Financial Statement Fraud: The Need for a Paradigm Shift to Forensic Accounting

Authors: Ifedapo Francis Awolowo

Abstract:

The unrelenting series of embarrassing audit failures should stimulate a paradigm shift in accounting. And in this age of information revolution, there is need for a constant improvement on the products or services one offers to the market in order to be relevant. This study explores the perceptions of external auditors, forensic accountants and accounting academics on whether a paradigm shift to forensic accounting can reduce financial statement frauds. Through Neo-empiricism/inductive analytical approach, findings reveal that a paradigm shift to forensic accounting might be the right step in the right direction in order to increase the chances of fraud prevention and detection in the financial statement. This research has implication on accounting education on the need to incorporate forensic accounting into present day accounting curriculum. Accounting professional bodies, accounting standard setters and accounting firms all have roles to play in incorporating forensic accounting education into accounting curriculum. Particularly, there is need to alter the ISA 240 to make the prevention and detection of frauds the responsibilities of bot those charged with the management and governance of companies and statutory auditors.

Keywords: financial statement fraud, forensic accounting, fraud prevention and detection, auditing, audit expectation gap, corporate governance

Procedia PDF Downloads 368
8575 A Cloud-Based Mobile Auditing Tools for Muslim-Friendly Hospitality Services

Authors: Mohd Iskandar Illyas Tan, Zuhra Junaida Mohamad Husny, Farawahida Mohd Yusof

Abstract:

The potentials of Muslim-friendly hospitality services bring huge opportunities to operators (hoteliers, tourist guides, and travel agents), especially among the Muslim countries. In order to provide guidelines that facilitate the operations among these operators, standards and manuals have been developing by the authorities. Among the challenges is the applicability and complexity of the standard to be adopted in the real world. Mobile digital technology can be implemented to overcome those challenges. A prototype has been developed to help operators and authorities to assess their readiness in complying with MS2610:2015. This study analyzes the of mobile digital technology characteristics that are suitable for the user in conducting sharia’ compliant hospitality audit. A focus group study was conducted in the state of Penang, Malaysia that involves operators (hoteliers, tourist guide, and travel agents) as well as agencies (Islamic Tourism Center, Penang Islamic Affairs Department, Malaysian Standard) that involved directly in the implementation of the certification. Both groups were given the 3 weeks to test and provide feedback on the usability of the mobile applications in order to conduct an audit on their readiness towards the Muslim-friendly hospitality services standard developed by the Malaysian Standard. The feedbacks were analyzed and the overall results show that three criteria (ease of use, completeness and fast to complete) show the highest responses among both groups for the mobile application. This study provides the evidence that the mobile application development has huge potentials to be implemented by the Muslim-friendly hospitality services operator and agencies.

Keywords: hospitality, innovation, audit, compliance, mobile application

Procedia PDF Downloads 133
8574 A Proposal of Ontology about Brazilian Government Transparency Portal

Authors: Estela Mayra de Moura Vianna, Thiago José Tavares Ávila, Bruno Morais Silva, Diego Henrique Bezerra, Paulo Henrique Gomes Silva, Alan Pedro da Silva

Abstract:

The Brazilian Federal Constitution defines the access to information as a crucial right of the citizen and the Law on Access to Public Information, which regulates this right. Accordingly, the Fiscal Responsibility Act, 2000, amended in 2009 by the “Law of Transparency”, began demanding a wider disclosure of public accounts for the society, including electronic media for public access. Thus, public entities began to create "Transparency Portals," which aim to gather a diversity of data and information. However, this information, in general, is still published in formats that do not simplify understanding of the data by citizens and that could be better especially available for audit purposes. In this context, a proposal of ontology about Brazilian Transparency Portal can play a key role in how these data will be better available. This study aims to identify and implement in ontology, the data model about Transparency Portal ecosystem, with emphasis in activities that use these data for some applications, like audits, press activities, social government control, and others.

Keywords: audit, government transparency, ontology, public sector

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8573 Development of a Mathematical Theoretical Model and Simulation of the Electromechanical System for Wave Energy Harvesting

Authors: P. Valdez, M. Pelissero, A. Haim, F. Muiño, F. Galia, R. Tula

Abstract:

As a result of the studies performed on the wave energy resource worldwide, a research project was set up to harvest wave energy for its conversion into electrical energy. Within this framework, a theoretical model of the electromechanical energy harvesting system, developed with MATLAB’s Simulink software, will be provided. This tool recreates the site conditions where the device will be installed and offers valuable information about the amount of energy that can be harnessed. This research provides a deeper understanding of the utilization of wave energy in order to improve the efficiency of a 1:1 scale prototype of the device.

Keywords: electromechanical device, modeling, renewable energy, sea wave energy, simulation

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8572 The Environmental Impact of Geothermal Energy and Opportunities for Its Utilization in Hungary

Authors: András Medve, Katalin Szabad, István Patkó

Abstract:

According to the International Energy Association the previous principles of the energy sector should be reassessed, in which renewable energy sources have a significant role. We might witness the exchange of roles of countries from importer to exporter, which look for the main resources of market needs. According to the World Energy Outlook 2013, the duration of high oil prices is exceptionally long in the history of the energy market. Forecasts also point at the expected great differences between the regional prices of gas and electric energy. The energy need of the world will grow by its third. two thirds of which will appear in China, India, and South-East Asia, while only 4 per cent of which will be related to OECD countries. Current trends also forecast the growth of the price of energy sources and the emission of glasshouse gases. As a reflection of these forecasts alternative energy sources will gain value, of which geothermic energy is one of the cheapest and most economical. Hungary possesses outstanding resources of geothermic energy. The aim of the study is to research the environmental effects of geothermic energy and the opportunities of its exploitation in Hungary, related to „Horizon 2020” project.

Keywords: sustainable energy, renewable energy, development of geothermic energy in Hungary

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8571 Role of Non-Renewable and Renewable Energy for Sustainable Electricity Generation in Malaysia

Authors: Hussain Ali Bekhet, Nor Hamisham Harun

Abstract:

The main objective of this paper is to give a comprehensive review of non-renewable energy and renewable energy utilization in Malaysia, including hydropower, solar photovoltaic, biomass and biogas technologies. Malaysia mainly depends on non-renewable energy (natural gas, coal and crude oil) for electricity generation. Therefore, this paper provides a comprehensive review of the energy sector and discusses diversification of electricity generation as a strategy for providing sustainable energy in Malaysia. Energy policies and strategies to protect the non-renewable energy utilization also are highlighted, focusing in the different sources of energy available for high and sustained economic growth. Emphasis is also placed on a discussion of the role of renewable energy as an alternative source for the increase of electricity supply security. It is now evident that to achieve sustainable development through renewable energy, energy policies and strategies have to be well designed and supported by the government, industries (firms), and individual or community participation. The hope is to create a positive impact on sustainable development through renewable sources for current and future generations.

Keywords: Malaysia, non-renewable energy, renewable energy, sustainable energy

Procedia PDF Downloads 405
8570 Audit of Intraoperative Ventilation Strategy in Prolonged Abdominal Surgery

Authors: Prabir Patel, Eugene Ming Han Lim

Abstract:

Introduction: Current literature shows that postoperative pulmonary complications following abdominal surgery may be reduced by using lower than conventional tidal volumes intraoperatively together with moderate levels of positive end expiratory pressure (PEEP). The recent studies demonstrated significant reduction demonstrated significant reduction in major complications in elective abdominal surgery through the use of lower tidal volumes (6-8 ml/kg predicted body weight), PEEP of 5 cmH20 and recruitment manoeuvres compared to higher ‘conventional’ volumes (10-12 mls/kg PBW) without lung recruitment. Our objective was to retrospectively audit current practice for patients undergoing major abdominal surgery in Sir Charles Gairdner Hospital. Methods: Patients over 18 undergoing elective general surgery lasting more than 3 hours and intubated during the duration of procedure were included in this audit. Data was collected over a 6 month period. Patients who had hepatic surgery, procedures necessitating one-lung ventilation, transplant surgery, documented history of pulmonary or intracranial hypertension were excluded. Results: 58 suitable patients were identified and notes were available for 54 patients. Key findings: Average peak airway pressure was 21cmH20 (+4), average peak airway pressure was less than 30 cmH20 in all patients, and less than 25 cmH20 in 80% of the cases. PEEP was used in 81% of the cases. Where PEEP was used, 75% used PEEP more than or equal to 5 cmH20. Average tidal volume per actual body weight was 7.1 ml/kg (+1.6). Average tidal volume per predicted body weight (PBW) was 8.8 ml/kg (+1.5). Average tidal volume was less than 10 ml/kg PBW in 90% of cases; 6-8 ml/kg PBW in 40% of the cases. There was no recorded use of recruitment manoeuvres in any cases. Conclusions: In the vast majority of patients undergoing prolonged abdominal surgery, a lung protective strategy using moderate levels of PEEP, peak airway pressures of less than 30 cmH20 and tidal volumes of less than 10 cmH20/kg PBW was utilised. A recent randomised control trial demonstrated benefit from utilising even lower volumes (6-8 mls/kg) based on findings in critical care patients, but this was compared to volumes of 10-12 ml/kg. Volumes of 6-8 ml/kg PBW were utilised in 40% of cases in this audit. Although theoretically beneficial, clinical benefit of lower volumes than what is currently practiced in this institution remains to be seen. The incidence of pulmonary complications was much lower than in the other cited studies and a larger data set would be required to investigate any benefit from lower tidal volume ventilation. The volumes used are comparable to results from published local and international data but PEEP utilisation was higher in this audit. Strategies that may potentially be implemented to ensure and maintain best practice include pre-operative recording of predicted body weight, adjustment of default ventilator settings and education/updates of current evidence.

Keywords: anaesthesia, intraoperative ventilation, PEEP, tidal volume

Procedia PDF Downloads 765
8569 Design Analysis of Solar Energy Panels for Tropical Nigeria

Authors: Cyril Agochi Okorowo

Abstract:

More than ever human activity relating to uncontrolled greenhouse gas (GHG) and its effects on the earth is gaining greater attention in the global academic and policy discussions. Activities of man have greatly influenced climate change over the years as a result of a consistent increase in the use of fossil fuel energy. Scientists and researchers globally are making significant and devoted efforts towards the development and implementation of renewable energy technologies that are harmless to the environment. One of such energy is solar energy with its source from the sun. There are currently two primary ways of harvesting this energy from the sun: through photovoltaic (PV) panels and through thermal collectors. This work discusses solar energy as the abundant renewable energy in the tropical Nigeria, processes of harvesting the energy and recommends solar energy as an alternative means of electric power generation in a time the demand for power in Nigeria supersedes supply.

Keywords: analysis, energy, design, solar

Procedia PDF Downloads 294
8568 Sustainable Agriculture in Nigeria: Integrating Energy Efficiency and Renewables

Authors: Vicx Farm

Abstract:

This paper examines the critical role of energy efficiency management and renewable energy in fostering sustainable agricultural practices in Nigeria. With the growing concerns over energy security, environmental degradation, and climate change, there is an urgent need to transition towards more sustainable energy sources and practices in the agricultural sector. Nigeria, being a significant player in the global agricultural market, stands to benefit immensely from integrating energy efficiency measures and renewable energy solutions into its agricultural activities. This paper discusses the current energy challenges facing Nigerian agriculture, explores the potential benefits of energy efficiency and renewable energy adoption, and proposes strategies for effective implementation. The paper concludes with recommendations for policymakers, stakeholders, and practitioners to accelerate the adoption of energy-efficient and renewable energy technologies in Nigerian agriculture, thereby promoting sustainable development and resilience in the sector.

Keywords: energy, agriculture, sustainability, power

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8567 Energy Planning Analysis of an Agritourism Complex Based on Energy Demand Simulation: A Case Study of Wuxi Yangshan Agritourism Complex

Authors: Li Zhu, Binghua Wang, Yong Sun

Abstract:

China is experiencing the rural development process, with the agritourism complex becoming one of the significant modes. Therefore, it is imperative to understand the energy performance of agritourism complex. This study focuses on a typical case of the agritourism complex and simulates the energy consumption performance on condition of the regular energy system. It was found that HVAC took 90% of the whole energy demand range. In order to optimize the energy supply structure, the hierarchical analysis was carried out on the level of architecture with three main factors such as construction situation, building types and energy demand types. Finally, the energy planning suggestion of the agritourism complex was put forward and the relevant results were obtained.

Keywords: agritourism complex, energy planning, energy demand simulation, hierarchical structure model

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8566 Stochastic Energy and Reserve Scheduling with Wind Generation and Generic Energy Storage Systems

Authors: Amirhossein Khazali, Mohsen Kalantar

Abstract:

Energy storage units can play an important role to provide an economic and secure operation of future energy systems. In this paper, a stochastic energy and reserve market clearing scheme is presented considering storage energy units. The approach is proposed to deal with stochastic and non-dispatchable renewable sources with a high level of penetration in the energy system. A two stage stochastic programming scheme is formulated where in the first stage the energy market is cleared according to the forecasted amount of wind generation and demands and in the second stage the real time market is solved according to the assumed scenarios.

Keywords: energy and reserve market, energy storage device, stochastic programming, wind generation

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8565 Carbon Footprint Reduction Using Cleaner Production Strategies in a Otoshimi Producing Plant

Authors: Razuana Rahim, Abdul Aziz Abdul Raman

Abstract:

In this work, a study was conducted to evaluate the feasibility of using Cleaner Production (CP) strategy to reduce carbon dioxide emission (CO2) in a plant that produces Otoshimi. CP strategy is meant to reduce CO2 emission while taking into consideration the economic aspect. For this purpose, a CP audit was conducted and the information obtained were analyzed and major contributors of CO2 emission inside the boundary of the production plant was identified. Electricity, water and fuel consumption and generation of solid waste and wastewater were identified as the main contributors. Total CO2 emission generated was 0.27 kg CO2 per kg of Otoshimi produced, where 68% was contributed by electricity consumption. Subsequently, a total of three CP options were generated and implementations of these options are expected to reduce the CO2 emission from electricity consumption to 0.16 kg CO2 per kg of Otoshimi produced, a reduction of about 14%. The study proves that CP strategy can be implemented even without any investment to reduce CO2 for a plant that produces Otoshimi.

Keywords: carbon dioxide emission, cleaner production audit, cleaner production options, otoshimi production

Procedia PDF Downloads 428
8564 Wave Energy: Efficient Conversion of the Big Waves

Authors: Md. Moniruzzaman

Abstract:

The energy of ocean waves across a large part of the earth is inexhaustible. The whole world will benefit if this endless energy can be used in an easy way. The coastal countries will easily be able to meet their own energy needs. The purpose of this article is to use the infinite energy of the ocean wave in a simple way. i.e. a method of efficient use of wave energy. The paper starts by discussing various forces acting on a floating object and, afterward, about the method. And then a calculation for a 73.39MW hydropower from the tidal wave. Used some sketches/pictures. Finally, the conclusion states the possibilities and advantages.

Keywords: anchor, electricity, floating object, pump, ship city, wave energy

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8563 Illuminating the Policies Affecting Energy Security in Malaysia’s Electricity Sector

Authors: Hussain Ali Bekhet, Endang Jati Mat Sahid

Abstract:

For the past few decades, the Malaysian economy has expanded at an impressive pace, whilst, the Malaysian population has registered a relatively high growth rate. These factors had driven the growth of final energy demand. The ballooning energy demand coupled with the country’s limited indigenous energy resources have resulted in an increased of the country’s net import. Therefore, acknowledging the precarious position of the country’s energy self-sufficiency, this study has identified three main concerns regarding energy security, namely; over-dependence on fossil fuel, increasing energy import dependency, and increasing energy consumption per capita. This paper discusses the recent energy demand and supply trends, highlights the policies that are affecting energy security in Malaysia and suggests strategic options towards achieving energy security. The paper suggested that diversifying energy sources, reducing carbon content of energy, efficient utilization of energy and facilitating low-carbon industries could further enhance the effectiveness of the measures as the introduction of policies and initiatives will be more holistic.

Keywords: electricity, energy policy, energy security, Malaysia

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8562 Clinical Audit of Selected Nephrology Nursing Procedures Performed in Nephrology Unit of AIIMS with a View to Develop Nephrology Nursing Procedure Protocol

Authors: Mamta Thakur, Dr. Shashi Mawar, Ms. Levis Murry, Dr. D.k.sharma

Abstract:

Aim: The aim of this study is to develop nephrology nursing procedure protocol after clinical audit of current nephrology nursing practices. Materials and methods: This descriptive observational study was conducted on 40 nurses who were working in Nephrology Department of AIIMS, New Delhi to observe their current practices to assess the existing gaps in the practice. The nurses were enrolled through total enumerative sampling. Sociodemographic profile of nurses and clinical profile for site of procedure was collected. Observation checklist was formed on the basis of standard nursing practices, which included 7 dimensions for hemodialysis procedure and 3 dimensions for procedure of assisting renal biopsy. Based on the gaps identified, nephrology nursing procedure protocol will be developed. Nurses were observed during two shifts, and each nurse was observed once. Scoring of items were done in each dimension, and for acceptable practices, nurses have to score ≥80% in each dimension. Results: Data was analyzed using descriptive statistics. Majority of nurses (73.7%) in nephrology ward and (80.9%) in hemodialysis unit have not undergone any special training in nephrology. Most of nurses (80.9%) followed the acceptable nursing practices for procedure of connection for hemodialysis. None of nurses followed the acceptable level (≥80%) of nursing practices for the procedure of predialysis assessment, the procedure for site preparation, during dialysis assessment and post dialysis assessment. None (100%) showed the acceptable level of nursing practices for all the dimensions of assisting renal biopsy procedure. Nephrology nursing procedure protocol was developed by researcher following a rigorous process, and this will reduce the gaps in the nursing practice. Conclusion: Clinical audit found that there were gaps in the existing nursing practices compared to the standardised nursing practices for procedure of hemodialysis and assisting renal biopsy, and these gaps have been addressed by the development of the protocol.

Keywords: nursing practice, nephrology nursing procedure, nursing protocol, renal biopsy, hemodialysis

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8561 Pakistan’s Taxation System: A Critical Appraisal

Authors: Khalid Javed, Rashid Mahmood

Abstract:

The constitution empowers the Federal Government to collect taxes on income other than agricultural income, taxes on capital value, customs, excise duties and sales taxes. The Central Board of Revenue (CBR) and its subordinate departments administer the tax system. Each of the three principal taxes has a different history and different set of issues. For a large number of income tax payers the core of the business process is pre-audit and assessment by a tax official. This process gives considerable discretion to tax officials, with potential for abuse. Moreover, this process is also not tenable as the number of taxpayers increase. The report is focused on a total overhaul of the process and organization of income tax. Sales tax is recent and its process and organization is adjusted to the needs of an expanding tax base. These are based on self-assessment and selective audit. Similarly, in customs the accent is on accelerating and broadening the changes begun in recent years. Before long, central excise will be subsumed in sales tax. During the nineties, despite many changes in the tax regime and introduction of withholding and presumptive taxes, Federal Government tax to GDP ratio has varied narrowly around eleven percent. The tax base has grown but still remains narrow and skewed. The number of income tax filers is around one million.

Keywords: central board of revenue, GDP, sale tax, income tax

Procedia PDF Downloads 446
8560 Audit Outcome Cardiac Arrest Cases (2019-2020) in Emergency Department RIPAS Hospital, Brunei Darussalam

Authors: Victor Au, Khin Maung Than, Zaw Win Aung, Linawati Jumat

Abstract:

Background & Objectives: Cardiac arrests can occur anywhere or anytime, and most of the cases will be brought to the emergency department except the cases that happened in at in-patient setting. Raja IsteriPangiran Anak Saleha (RIPAS) Hospital is the only tertiary government hospital which located in Brunei Muara district and received all referral from other Brunei districts. Data of cardiac arrests in Brunei Darussalam scattered between Emergency Medical Ambulance Services (EMAS), Emergency Department (ED), general inpatient wards, and Intensive Care Unit (ICU). In this audit, we only focused on cardiac arrest cases which had happened or presented to the emergency department RIPAS Hospital. Theobjectives of this audit were to look at demographic of cardiac arrest cases and the survival to discharge rate of In-Hospital Cardiac Arrest (IHCA) and Out-Hospital Cardiac Arrest (OHCA). Methodology: This audit retrospective study was conducted on all cardiac arrest cases that underwent Cardiopulmonary Resuscitation (CPR) in ED RIPAS Hospital, Brunei Muara, in the year 2019-2020. All cardiac arrest cases that happened or were brought in to emergency department were included. All the relevant data were retrieved from ED visit registry book and electronic medical record “Bru-HIMS” with keyword diagnosis of “cardiac arrest”. Data were analyzed and tabulated using Excel software. Result: 313 cardiac arrests were recorded in the emergency department in year 2019-2020. 92% cases were categorized as OHCA, and the remaining 8% as IHCA. Majority of the cases were male with age between 50-60 years old. In OHCA subgroup, only 12.4% received bystander CPR, and 0.4% received Automatic External Defibrillator (AED) before emergency medical personnel arrived. Initial shockable rhythm in IHCA group accounted for 12% compare to 4.9% in OHCA group. Outcome of ED resuscitation, 32% of IHCA group achieved return of spontaneous circulation (ROSC) with a survival to discharge rate was 16%. For OHCA group, 12.35% achieved ROSC, but unfortunately, none of them survive till discharge. Conclusion: Standardized registry for cardiac arrest in the emergency department is required to provide valid baseline data to measure the quality and outcome of cardiac arrest. Zero survival rate for out hospital cardiac arrest is very concerning, and it might represent the significant breach in cardiac arrest chains of survival. Systematic prospective data collection is needed to identify contributing factors and to improve resuscitation outcome.

Keywords: cardiac arrest, OHCA, IHCA, resuscitation, emergency department

Procedia PDF Downloads 100
8559 Shotcrete Performance Optimisation and Audit Using 3D Laser Scanning

Authors: Carlos Gonzalez, Neil Slatcher, Marcus Properzi, Kan Seah

Abstract:

In many underground mining operations, shotcrete is used for permanent rock support. Shotcrete thickness is a critical measure of the success of this process. 3D Laser Mapping, in conjunction with Jetcrete, has developed a 3D laser scanning system specifically for measuring the thickness of shotcrete. The system is mounted on the shotcrete spraying machine and measures the rock faces before and after spraying. The calculated difference between the two 3D surface models is measured as the thickness of the sprayed concrete. Typical work patterns for the shotcrete process required a rapid and automatic system. The scanning takes place immediately before and after the application of the shotcrete so no convergence takes place in the interval between scans. Automatic alignment of scans without targets was implemented which allows for the possibility of movement of the spraying machine between scans. Case studies are presented where accuracy tests are undertaken and automatic audit reports are calculated. The use of 3D imaging data for the calculation of shotcrete thickness is an important tool for geotechnical engineers and contract managers, and this could become the new state-of-the-art methodology for the mining industry.

Keywords: 3D imaging, shotcrete, surface model, tunnel stability

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8558 Investigating the Invalidity of the Law of Energy Conservation Based on Waves Interference Phenomenon Inside a Ringed Waveguide

Authors: M. Yusefzad

Abstract:

Law of energy conservation is one of the fundamental laws of physics. Energy is conserved, and the total amount of energy is constant. It can be transferred from one object to another and changed from one state to another. However, in the case of wave interference, this law faces important contradictions. Based on the presented mathematical relationship in this paper, it seems that validity of this law depends on the path of energy wave, like light, in which it is located. In this paper, by using some fundamental concepts in physics like the constancy of the electromagnetic wave speed in a specific media and wave theory of light, it will be shown that law of energy conservation is not valid in every condition and in some circumstances, it is possible to increase energy of a system with a determined amount of energy without any input.

Keywords: power, law of energy conservation, electromagnetic wave, interference, Maxwell’s equations

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8557 The Effect of Surface Wave on the Performance Characteristic of a Wave-Tidal Integral Turbine Hybrid Generation System

Authors: Norshazmira Mat Azmi, Sayidal El Fatimah Masnan, Shatirah Akib

Abstract:

More than 70% of the Earth is covered by oceans, which are considered to possess boundless renewable energy, such as tidal energy, tidal current energy, wave energy, thermal energy, and chemical energy. The hybrid system help in improving the economic and environmental sustainability of renewable energy systems to fulfill the energy demand. The concept of hybridizing renewable energy is to meet the desired system requirements, with the lowest value of the energy cost. This paper propose a hybrid power generation system suitable for remote area application and highlight the impact of surface waves on turbine design and performance, and the importance of understanding the site-specific wave conditions.

Keywords: marine current energy, tidal turbines, wave turbine, renewable energy, surface waves, hydraulic flume experiments, instantaneous wave phase

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8556 Applying Pre-Accident Observational Methods for Accident Assessment and Prediction at Intersections in Norrkoping City in Sweden

Authors: Ghazwan Al-Haji, Adeyemi Adedokun

Abstract:

Traffic safety at intersections is highly represented, given the fact that accidents occur randomly in time and space. It is necessary to judge whether the intersection is dangerous or not based on short-term observations, and not waiting for many years of assessing historical accident data. There are active and pro-active road infrastructure safety methods for assessing safety at intersections. This study aims to investigate the use of quantitative and qualitative pre-observational methods as the best practice for accident prediction, future black spot identification, and treatment. Historical accident data from STRADA (the Swedish Traffic Accident Data Acquisition) was used within Norrkoping city in Sweden. The ADT (Average Daily Traffic), capacity and speed were used to predict accident rates. Locations with the highest accident records and predicted accident counts were identified and hence audited qualitatively by using Street Audit. The results from these quantitative and qualitative methods were analyzed, validated and compared. The paper provides recommendations on the used methods as well as on how to reduce the accident occurrence at the chosen intersections.

Keywords: intersections, traffic conflict, traffic safety, street audit, accidents predictions

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8555 Dysfunctional Behavior of External Auditors, The Collision of Time Budget and Time Deadline

Authors: Rabih Nehme, Abdullah Al Mutawa

Abstract:

The general goal behind this research is to gain a better understanding of factors leading to dysfunctional behavior of auditors. Recent accounting scandals -Enron, Waste Management Inc., WorldCom, Xerox Corporation, etc. -provided an ample proof of how the role of auditors has become the basis of controversial debates in many circles and instances in our modern time. The majority of lawsuits and accounting scandals seem to have a central topic in focus, namely the question ''Where were the auditors? The survey we offer up for research is made up of 34 questions that are designed to analyse the perception of auditors and the cause of dysfunctional behavior. The object of this research is comprised of auditors positioned and employed at the Big Four audit firms in Kuwait. Dysfunctional behavior (DB) is measured against two signal proxies of dysfunctional behavior; premature sign-off and under reporting of chargeable time. DB is analysed against time budget pressure and time deadline pressure. The research results' suggest that the general belief among auditors is that the profession of accountancy predetermines their tendency to commit certain patterns of dysfunctional behavior. Having our investigation conducted at the Big Four audit firms, we have come to the conclusion that there is a general difference in behavior patterns among perceptions of dysfunctional behavior and normal skeptic professional behavior.

Keywords: big four, dysfunctional behavior, time budget, time deadline

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8554 [Keynote Talk]: Wave-Tidal Integral Turbine Hybrid Generation Approach for Characterizing Performance of Surface Wave

Authors: Norshazmira Mat Azmi, Sayidal El Fatimah Masnan, Shatirah Akib

Abstract:

Boundless renewable energy, such as tidal energy, tidal current energy, wave energy, thermal energy and chemical energy are covered and possessed by oceans. The hybrid system helps in improving the economic and environmental sustainability of renewable energy systems to fulfill the energy demand. The objective and concept of hybridizing renewable energy is to meet the desired system requirements, with the lowest value of the energy cost. This paper reviews applications of using hybrid power generation system for remote area. It also highlights the future directions to investigate the impacts of surface waves on turbine design and performance. The importance of understanding the site-specific wave conditions could also been explored.

Keywords: hybrid, marine current energy, tidal turbine, wave turbine

Procedia PDF Downloads 363
8553 Lumbar Punctures: Re-Audit of Procedure Documentation Following the Introduction of a Standardised Procedure Checklist

Authors: Hayley Lawrence, Nabi Shah, Sarah Dyer

Abstract:

Aims: Lumbar punctures are a common bedside procedure performed in acute medicine. Published guidance exists on the standardised documentation of invasive procedures in order to reduce the risk of complications. The audit aim was to assess current standards of documentation in accordance with both the GMC and the National Standards for Invasive Procedures guidelines. A second cycle was conducted after introducing a standardised sticker created using current guidelines. This would assess whether the sticker improved documentation, aiming for 100% standard in each step of the procedure. Methods: An initial prospective audit of current practice was conducted over a 3-month period. Patients were identified by their presenting complaints and by colleagues assessing acute medical patients. Initial findings were presented locally, and a further prospective audit was conducted following the implementation of a standardised sticker. Results: 19 lumbar punctures were included in the first cycle and 13 procedures in the second. Pre-procedure documentation was collected for each cycle, whereby documentation of ‘Indication’ improved from 5.3% to 84.6%, ‘Consent’ from 84.2% to 100%, ‘Coagulopathy’ from 0% to 61.5%, ‘Drug Chart checked’ from 0% to 100%, ‘Position of patient’ from 26.3% to 100% and use of ‘Aseptic Technique’ from 83.3% to 100% from the first to the second cycle respectively. ‘Level of Doctor’ and ‘Supervision’ decreased from 53% to 31% and 53% to 46%, respectively, in the second cycle. Documentation of the procedure itself also demonstrated improvements, with ‘Level of Insertion’ 15.8% to 100%, ‘Name of Antiseptic Used’ 11.1% to 69.2%, ‘Local Anaesthetic Used’ 26.3% to 53.8%, ‘Needle Gauge’ 42.1% to 76.9%, ‘Number of Attempts’ 78.9% to 100% and ‘Traumatic/Atraumatic’ procedure 26.3% to 92.3%, respectively. A similar number of opening pressures were documented in each cycle at 57.9% and 53.8%, respectively, but its documentation was deemed ‘Not Applicable’ in a higher number of patients in the second cycle. Post-procedure documentation improved, with ‘Number of Samples obtained’ increasing from 52.6% to 92.3% and documentation of ‘Immediate Complications’ increasing from 78.9% to 100%. ‘Dressing Applied’ was poorly documented in the first cycle at 16.7%. This was not included on the standardised sticker, resulting in 0% documentation in the second cycle. Documentation of Clinicians’ Name and Bleep reduced from 63.2% to 15.4%, but when the name only was analysed, this increased to 84.6%. Conclusions: Standardised stickers for lumbar punctures do improve documentation and hence should result in improved patient safety. There is still room for improvement to reach 100% standard in each area, especially with respect to the clinician’s name and contact details being documented. Final adjustments will be made to the sticker before being included in a lumbar puncture kit, which will be made readily available in the acute medical wards. Future audits could be extended to include other common bedside procedures performed in acute medicine to ensure documentation of all these procedures reaches 100% standard.

Keywords: invasive procedure, lumbar puncture, medical record keeping, procedure checklist, procedure documentation, standardised documentation

Procedia PDF Downloads 106
8552 The Use of Energy Efficiency and Renewable Energy in Building for Sustainable Development

Authors: Zakariya B. H., Idris M. I., Jungudo M. A.

Abstract:

High energy consumptions of urban settlements in Nigeria are escalating due to strong population growth and migration as a result of crises. The demand for lighting, heating, ventilation and air conditioning (LHVAC) is becoming higher. Conversely, there is a poor electricity supply to both rural and urban settlement in Nigeria. Generators were mostly used in Nigeria as a source of energy for LHVAC. Energy efficiency can be defined as any measure taken to reduce the amount of energy consumed for heating ventilation and air-conditioning (HVAC), and house hold appliances like computers, stoves, refrigerators, televisions etc. The aim of the study was to minimize energy consumption in building through the integration of energy efficiency and renewable energy in building sector. Some of the energy efficient buildings within the study area were identified, the study covers there major cities of Nigeria namely, Abuja, Kaduna and Lagos city. The cost of investment on the energy efficiency and renewable energy was determined and compared with other fossil energy source for conventional building. Findings revealed that the low energy and energy efficient buildings in Nigeria are cheaper than the conventional ones. Based on the finding of the research, construction stake holders are strongly encouraged to abandon the conventional buildings and consider energy efficiency and renewable energy in buildings.

Keywords: energy, efficiency, LHVAC, sustainable development

Procedia PDF Downloads 582
8551 Input Energy Requirements and Performance of Different Soil Tillage Systems on Yield of Maize Crop

Authors: Shafique Qadir Memon, Muhammad Safar Mirjat, Abdul Quadir Mughal, Nadeem Amjad

Abstract:

The aims of this study were to determine direct input energy and indirect energy in maize production, to evaluate the inputs energy consumption and outputs energy gained for maize production in Islamabad, Pakistan for spring 2013. Results showed that grain yield was maximum under deep tillage as compared to conventional and zero tillage. Total energy input/output were maximum in deep tillage as compared to conventional tillage while lowest in zero tillage, net energy gain were found maximum under deep tillage.

Keywords: tillage, energy, grain yield, net energy gain

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8550 Comprehensive Assessment of Energy Efficiency within the Production Process

Authors: S. Kreitlein, N. Eder, J. Franke

Abstract:

The importance of energy efficiency within the production process increases steadily. Unfortunately, so far no tools for a comprehensive assessment of energy efficiency within the production process exist. Therefore the Institute for Factory Automation and Production Systems of the Friedrich-Alexander-University Erlangen-Nuremberg has developed two methods with the goal of achieving transparency and a quantitative assessment of energy efficiency: EEV (Energy Efficiency Value) and EPE (Energetic Process Efficiency). This paper describes the basics and state of the art as well as the developed approaches.

Keywords: energy efficiency, energy efficiency value, energetic process efficiency, production

Procedia PDF Downloads 733
8549 Promotion of Renewable Marines Energies in Morocco: Perspectives and Strategies

Authors: Nachtane Mourad, Tarfaoui Mostapha, Saifaoui Dennoun, El Moumen Ahmed

Abstract:

The current energy policy recommends the subject of energy efficiency and to phase out fossil energy as a master question for the prospective years. The kingdom requires restructuring its power equipment by improving the percentage of renewable energy supply and optimizing power systems and storage. Developing energy efficiency, therefore, obliges as a consubstantial objection to reducing energy consumption. The objective of this work is to show the energy transition in Morocco towards renewable energies, in particular, to show the great potential of renewable marine energies in Morocco, This goes back to the advantages of cost and non-pollution in addition to that of the independence of fossil energies. Bearing in mind the necessity of the balance of the Moroccan energy mix, hydraulic and thermal power plants have also been installed which will be added to the power stations already established as a prospect for a balanced network that is flexible to fluctuate demand.

Keywords: renewable marine energy, energy transition, efficiency energy, renewable energy

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8548 Energy Consumption, Population and Economic Development Dynamics in Nigeria: An Empirical Evidence

Authors: Evelyn Nwamaka Ogbeide-Osaretin, Bright Orhewere

Abstract:

This study examined the role of the population in the linkage between energy consumption and economic development in Nigeria. Time series data on energy consumption, population, and economic development were used for the period 1995 to 2020. The Autoregressive Distributed Lag -Error Correction Model (ARDL-ECM) was engaged. Economic development had a negative substantial impact on energy consumption in the long run. Population growth had a positive significant effect on energy consumption. Government expenditure was also found to impact the level of energy consumption, while energy consumption is not a function of oil price in Nigeria.

Keywords: dynamic analysis, energy consumption, population, economic development, Nigeria

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8547 Energy Efficiency Factors in Toll Plazas

Authors: S. Balubaid, M. Z. Abd Majid, R. Zakaria

Abstract:

Energy efficiency is one of the most important issues for green buildings and their sustainability. This is not only due to the environmental impacts, but also because of significantly high energy cost. The aim of this study is to identify the potential actions required for toll plaza that lead to energy reduction. The data were obtained through set of questionnaire and interviewing targeted respondents, including the employees at toll plaza, and architects and engineers who are directly involved in design of highway projects. The data was analyzed using descriptive statistics analysis method. The findings of this study are the critical elements that influence the energy usage and factors that lead to energy wastage. Finally, potential actions are recommended to reduce energy consumption in toll plazas.

Keywords: energy efficiency, toll plaza, energy consumption

Procedia PDF Downloads 548