Search results for: Theoretical Analysis

Authors: A. Briseno, A, Zorrilla

Abstract:

Firms are increasingly responding to social and environmental claims from society. Practices oriented to attend issues such as poverty, work equality, or renewable energy, are being implemented more frequently by firms to address impacts on sustainability. However, questions remain on how the responses of firms vary across industries and regions between the social and the economic objectives. Using concepts from organizational theory and social network theory, this paper aims to create a theoretical framework that explains the internal and external influences that make a firm establish its objective. The framework explains why firms might have a different objective orientation in terms of its economic and social prioritization.

Keywords: organizational identity, social network theory, firm objective, value maximization, social responsibility

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Authors: Peyman Sheikholharam Mashhadi

Abstract:

Difficulties in analyzing real world images in classical image processing and machine vision framework have motivated researchers towards considering the biology-based vision. It is a common belief that mammalian visual cortex has been adapted to the statistics of the real world images through the evolution process. There are two well-known successful models of mammalian visual cortical cells: Independent Component Analysis (ICA) and Independent Subspace Analysis (ISA). In this paper, we statistically analyze the dependencies which remain in the components after applying these models to the natural images. Also, we investigate the response of feature detectors to gratings with various parameters in order to find optimal parameters of the feature detectors. Finally, the selectiveness of feature detectors to phase, in both models is considered.

Keywords: statistics, independent component analysis, independent subspace analysis, phase, natural images

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Authors: Baldev Setia, Raj Rajeshwari, Maneesh Kumar

Abstract:

Present paper is an analysis of water transmission mains failed due to surge analysis by using basic software known as Surge Analysis Program (SAP). It is a real time failure case study of a pipe laid in Una, Himachal Pradesh. The transmission main is a 13 kilometer long pipe with 7.9 kilometers as pumping main and 5.1 kilometers as gravitational main. The analysis deals with mainly pumping mains. The results are available in two text files. Besides, several files are prepared with specific view to obtain results in a graphical form. These results help to observe the pressure difference and surge occurrence at different locations along the pipe profile, which help to redesign the transmission main with different but suitable safety measures against possible surge. A technically viable and economically feasible design has been provided as per the relevant manual and standard code of practice.

Keywords: surge, water hammer, transmission mains, SAP 2000

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Authors: M. Ramesh, Manish K. Niranjan

Abstract:

The electronic, structural and thermoelectric properties of Mg₂SiSn (110) surface are investigated within the framework of first principle density functional theory and semi classical Boltzmann approach. In particular, directional dependent thermoelectric properties such as electrical conductivity, thermal conductivity, Seebeck coefficient and figure of merit are explored. The (110)-oriented Mg₂SiSn surface exhibits narrow indirect band gap of ~0.17 eV. The thermoelectric properties are found to be significant along the y-axis at 300 K and along x-axis at 500 K. The figure of merit (ZT) for hole carrier concentration is found to be significantly large having magnitude 0.83 (along x-axis) at 500 K and 0.26 (y-axis) at 300 K. Our results suggest that Mg₂SiSn (110) surface is promising for various thermoelectric applications due to its overall good thermoelectric properties.

Keywords: thermoelectric, surface science, semiconducting silicide, first principles calculations

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Authors: Namrata Yaduvanshi, Shilpa Kapoor, Pooja Pawar, Sadhna Singh

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In the present paper, we have investigated the high-pressure structural phase transition and elastic properties of cerium mononitride. We studied theoretically the structural properties of this compound (CeN) by using the Improved Interaction Potential Model (IIPM) approach. This compound exhibits first order crystallographic phase transition from NaCl (B1) to tetragonal (BCT) phase at 37 GPa. The phase transition pressures and associated volume collapse obtained from present potential model (IIPM) show a good agreement with available theoretical data.

Keywords: phase transition, volume collapse, elastic constants, three body interaction

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Authors: Fangwei Zhu, Wei Tian, Linzhuo Wang, Miao Yu

Abstract:

Megaproject has long been a critical issue in project governance, for its low success rate and large impact on society. Although the extant literature on megaproject governance is vast, to our best knowledge, the lacking of a thorough literature review makes it hard for us to gain a holistic view on current scenario of megaproject governance. The study conducts a systematic literature review process to analyze the existing literatures on megaproject governance. The finding indicates that mega project governance needs to be handled at network level and forming a network level governance provides a holistic framework for governing megaproject towards sustainable development of the projects. Theoretical and practical implications, as well as future studies and limitations, were discussed.

Keywords: megaproject, governance, literature review, network

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Authors: Verd Shomrom, Gilat Trabelsi

Abstract:

The goal of the study was to examine the effects of Computerized Cognitive Training (CCT) with and without cognitive mediation on Executive Function (EF) (planning and self- regulation) and on psychological resiliency among adolescents with Attention Deficits Hyperactive Disorder (ADHD) with or without Learning Disabilities (LD). Adolescents diagnosed with Attention Deficit Disorder and / or Learning Disabilities have multidimensional impairments that result from neurological damage. This work explored the possibility of influencing cognitive aspects in the field of Executive Functions (specifically: patterns of planning and self-regulation) among adolescents with a diagnosis of Attention Deficit Disorder and / or Learning Disabilities who study for a 10-12 grades. 46 adolescents with ADHD and/or with LD were randomly applied to experimental and control groups. All the participants were tested (BRC- research version, Resiliency quaternaries) before and after the intervention: mediated/ non-mediated Computerized Cognitive Training (MINDRI). The results indicated significant effects of cognitive modification in the experimental group, between pre and post Phases, in comparison to control group, especially in self- regulation (BRC- research version, Resiliency quaternaries), and on process analysis of Computerized Cognitive Training (MINDRI). The main conclusion was that even short- term mediation synchronized with CCT could greatly enhance the performance of executive functions demands. Theoretical implications for the positive effects of MLE in combination with CCT indicate the ability for cognitive change. The practical implication is the awareness and understanding of efficient intervention processes to enhance EF, learning awareness, resiliency and self-esteem of adolescents in their academic and daily routine.

Keywords: attention deficits hyperactive disorder, computerized cognitive training, executive function, mediated learning experience, learning disabilities

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Authors: Zhi-Zhong Chen, Jun-Hao Lu, Jr., Shih-Ying Chueh

Abstract:

Based on Unified Theory of Acceptance and Use of Technology (UTAUT), the study investigates people’s intention on using smart phones. The study additionally incorporates two new variables: 'self-efficacy' and 'attitude toward using'. Samples are collected by questionnaire survey, in which 240 are valid. After Correlation Analysis, Reliability Test, ANOVA, t-test and Multiple Regression Analysis, the study finds that social impact and self-efficacy have positive effect on use intentions, and the use intentions also have positive effect on use behavior.

Keywords: [1] Ajzen & Fishbein (1975), “Belief, attitude, intention and behavior: An introduction to theory and research”, Reading MA: Addison-Wesley. [2] Bandura (1977) Self-efficacy: toward a unifying theory of behavioural change. Psychological Review , 84, 191–215. [3] Bandura( 1986) A. Bandura, Social foundations of though and action, Prentice-Hall. Englewood Cliffs. [4] Ching-Hui Huang (2005). The effect of Regular Exercise on Elderly Optimism: The Self-efficacy and Theory of Reasoned Action Perspectives.(Master's dissertation, National Taiwan Sport University, 2005).National Digital Library of Theses and Dissertations in Taiwan。 [5] Chun-Mo Wu (2007).The Effects of Perceived Risk and Service Quality on Purchase Intention - an Example of Taipei City Long-Term Care Facilities. (Master's dissertation, Ming Chuan University, 2007).National Digital Library of Theses and Dissertations in Taiwan. [6] Compeau, D.R., and Higgins, C.A., (1995) “Application of social cognitive theory to training for computer skills.”, Information Systems Research, 6(2), pp.118-143. [7] computer-self-efficacy and mediators of the efficacy-performance relationship. International Journal of Human-Computer Studies, 62, 737-758. [8] Davis et al(1989), “User acceptance of computer technology: A comparison of two theoretical models ”, Management Science, 35(8), p.982-1003. [9] Davis et al(1989), “User acceptance of computer technology:A comparison of two theoretical models ”, Management Science, 35(8), p.982-1003. [10] Davis, F.D. (1989). Perceived Usefulness, Perceived Ease of Use and User Acceptance of Information Technology. MIS Quarterly, 13(3), 319-340。 [11] Davis. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quarterly, 13(3), 319–340. doi:10.2307/249008 [12] Johnson, R. D. (2005). An empirical investigation of sources of application-specific [13] Mei-yin Hsu (2010).The Study on Attitude and Satisfaction of Electronic Documents System for Administrators of Elementary Schools in Changhua County.(Master's dissertation , Feng Chia University, 2010).National Digital Library of Theses and Dissertations in Taiwan. [14] Ming-Chun Hsieh (2010). Research on Parents’ Attitudes Toward Electronic Toys： The case of Taichung City.(Master's dissertation, Chaoyang University of Technology，2010).National Digital Library of Theses and Dissertations in Taiwan. [15] Moon and Kim（2001）. Extending the TAM for a World-Wide-Web context, Information and Management, v.38 n.4, p.217-230. [16] Shang-Yi Hu (2010).The Impacts of Knowledge Management on Customer Relationship Management – Enterprise Characteristicsand Corporate Governance as a Moderator.(Master's dissertation, Leader University, 2010)。National Digital Library of Theses and Dissertations in Taiwan. [17] Sheng-Yi Hung (2013, September10).Worldwide sale of smartphones to hit one billion IDC：Android dominate the market. ETtoday. Retrieved data form the available protocol:2013/10/3. [18] Thompson, R.L., Higgins, C.A., and Howell, J.M.(1991), “Personal Computing: Toward a Conceptual Model of Utilization”, MIS Quarterly(15:1), pp. 125-143. [19] Venkatesh, V., M.G. Morris, G.B. Davis, and F. D. Davis (2003), “User acceptance of information technology: Toward a unified view, ” MIS Quarterly, 27, No. 3, pp.425-478. [20] Vijayasarathy, L. R. (2004), Predicting Consumer Intentions to Use On-Line Shopping： The Case for an Augmented Technology Acceptance Model, Information and Management, Vol.41, No.6, pp.747-762. [21] Wikipedia - smartphone (http://zh.wikipedia.org/zh-tw/%E6%99%BA%E8%83%BD%E6%89%8B%E6%9C%BA)。 [22] Wu-Minsan (2008).The impacts of self-efficacy, social support on work adjustment with hearing impaired. (Master's dissertation, Southern Taiwan University of Science and Technology, 2008).National Digital Library of Theses and Dissertations in Taiwan. [23] Yu-min Lin (2006). The Influence of Business Employee’s MSN Self-efficacy On Instant Messaging Usage Behavior and Communicaiton Satisfaction.(Master's dissertation, National Taiwan University of Science and Technology, 2006).National Digital Library of Theses and Dissertations in Taiwan.

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Authors: I. Gupta, N. Setia

Abstract:

Introduction. Buyer conduct is a progression of practices or examples that buyers pursue before making a buy. It begins when the shopper ends up mindful of a need or wish for an item, at that point finishes up with the buying exchange. Business visionaries can't generally simply shake hands with their intended interest group people and become more acquainted with them. Research is often necessary, so every organization primarily involves doing continuous research to understand and satisfy consumer needs pattern. Aims and Objectives: The aim of the present study is to examine the different behaviors of the consumer, including pre-purchase, purchase, and post-purchase behavior. Materials and Methods: In order to get results, face to face interview held with 80 people which comprise a larger part of female individuals having upper as well as middle-class status. The prime source of data collection was primary. However, the study has also used the theoretical contribution of many researchers in their respective field. Results: Majority of the respondents were females (70%) from the age group of 20-50. The collected data was analyzed through hypothesis testing statistical techniques such as correlation analysis, single regression analysis, and ANOVA which has rejected the null hypothesis that there is no relation between researching the consumer behavior at different stages and organizational performance. The real finding of this study is that simply focusing on the buying part isn't enough to gain profits and fame, however, understanding the pre, buy and post-buy behavior of consumer performs a huge role in organization success. The outcomes demonstrated that the organization, which deals with the three phases of research of purchasing conduct is able to establish a great brand image as compare to their competitors. Alongside, enterprises can observe customer conduct in a considerably more proficient manner. Conclusion: The analyses of consumer behavior presented in this study is an attempt to understand the factors affecting consumer purchasing behavior. This study has revealed that those corporations are more successful, which work on understanding buying behavior instead to just focus on the selling products. As a result, organizations perform good and grow rapidly because consumers are the one who can make or break the company. The interviews that were conducted face to face, clearly revealed that those organizations become at top-notch whom consumers are satisfied, not just with product but also with services of the company. The study is not targeting the particular class of audience; however, it brings out benefits to the masses, in particular to business organizations.

Keywords: consumer behavior, pre purchase, post purchase, consumer satisfaction

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Authors: George Ogono Muok, N. Obange, S. A. Odhiambo

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Empirical literature on the determinants of foreign direct investments (FDI) flows is extensive but controversial over some determinants of FDI in-flows in developing countries. The objective of this study therefore was to investigate the overall determinants of FDI inflows in Kenya. Dynamic macroeconomic theory and correlational study design provided theoretical framework for specification of a time series model. The study used data observed from 1970 to 2015 in World Development Indicators (WDI) data bank. The results show that annual growth rate of GDP, inflation rates and external debt as a proportion of GDP are significant determinants of FDI inflows in Kenya and are therefore important macroeconomic parameters for policy formulation for promotion of FDI inflows in Kenya.

Keywords: determinants of foreign, direct, investment inflows in, Kenya, Africa

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Authors: Baldev Setia, Raj Rajeshwari, Maneesh Kumar

Abstract:

Present paper is an analysis of water transmission mains failed due to surge analysis by using basic software known as Surge Analysis Program (SAP). It is a real time failure case study of a pipe laid in Una, Himachal Pradesh. The transmission main is a 13 kilometres long pipe with 7.9 kilometres as pumping main and 5.1 kilometres as gravitational main. The analysis deals with mainly pumping mains. The results are available in two text files. Besides, several files are prepared with specific view to obtain results in a graphical form. These results help to observe the pressure difference and surge occurrence at different locations along the pipe profile, which help to redesign the transmission main with different but suitable safety measures against possible surge. A technically viable and economically feasible design has been provided as per the relevant manual and standard code of practice.

Keywords: surge, water hammer, transmission mains, SAP 2000

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Authors: Ilija Plecas, Dalibor Arbutina

Abstract:

The leaching rate of 60Co from spent mix bead (anion and cation) exchange resins in a cement-bentonite matrix has been studied. Transport phenomena involved in the leaching of a radioactive material from a cement-bentonite matrix are investigated using three methods based on theoretical equations. These are: the diffusion equation for a plane source, an equation for diffusion coupled to a first order equation and an empirical method employing a polynomial equation. The results presented in this paper are from a 25-year mortar and concrete testing project that will influence the design choices for radioactive waste packaging for a future Serbian radioactive waste disposal center.

Keywords: cement, concrete, immobilization, leaching, permeability, radioactivity, waste

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Authors: Yining Yu, Miaolei Jia, Bingjie Li

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While researchers have begun to investigate how ambient elements affect consumers’ choices between healthy and unhealthy food, the role of ambient temperature is relatively unknown. In this study, we find that ambient coldness increases consumers’ preference for unhealthy food. This effect is driven by the increased need for energy automatically activated in a cold ambiance. Consequently, consumers are more inclined to choose calorie-rich unhealthy food. This effect is diminished when the unhealthy food is cold because cold dish cannot provide the energy consumers need in the cold ambiance. We conclude with a discussion of our theoretical contributions to the literature of temperature effects and food consumption. We also offer practical takeaways for restaurant managers.

Keywords: ambient temperature, cold ambiance, food choice, need for energy

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Authors: Katarina Ott, Velibor Mačkić, Mihaela Bronić, Branko Stanić

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The determinants of national budget transparency have been widely discussed in the literature, while research on determinants of local budget transparency are scarce and empirically inconclusive, particularly in the new, fiscally centralised, EU member states. To fill the gap, we combine two strands of the literature: that concerned with public administration and public finance, shedding light on the economic and financial determinants of local budget transparency, and that on the political economy of transparency (principal agent theory), covering the relationships among politicians and between politicians and voters. Our main hypothesis states that variables describing residents’ capacity have a greater impact on local budget transparency than variables indicating the institutional capacity of local government units (LGUs). Additional subhypotheses test the impact of each variable analysed on local budget transparency. We address the determinants of local budget transparency in Croatia, measured by the number of key local budget documents published on the LGUs’ websites. By using a data set of 128 cities and 428 municipalities over the 2015-2017 period and by applying panel data analysis based on Poisson and negative binomial distribution, we test our main hypothesis and sub-hypotheses empirically. We measure different characteristics of institutional and residents’ capacity for each LGU. Age, education and ideology of the mayor/municipality head, political competition indicators, number of employees, current budget revenues and direct debt per capita have been used as a measure of the institutional capacity of LGU. Residents’ capacity in each LGU has been measured through the numbers of citizens and their average age as well as by average income per capita. The most important determinant of local budget transparency is average residents' income per capita at both city and municipality level. The results are in line with most previous research results in fiscally decentralised countries. In the context of a fiscally centralised country with numerous small LGUs, most of whom have low administrative and fiscal capacity, this has a theoretical rationale in the legitimacy and principal-agent theory (opportunistic motives of the incumbent). The result is robust and significant, but because of the various other results that change between city and municipality levels (e.g. ideology and political competition), there is a need for further research (both on identifying other determinates and/or methods of analysis). Since in Croatia the fiscal capacity of a LGU depends heavily on the income of its residents, units with higher per capita incomes in many cases have also higher budget revenues allowing them to engage more employees and resources. In addition, residents’ incomes might be also positively associated with local budget transparency because of higher citizen demand for such transparency. Residents with higher incomes expect more public services and have more access to and experience in using the Internet, and will thus typically demand more budget information on the LGUs’ websites.

Keywords: budget transparency, count data, Croatia, local government, political economy

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Authors: Najeh Lakhoua

Abstract:

Introduction: Scientific developments and techniques for the systemic approach generate several names to the systemic approach: systems analysis, systems analysis, structural analysis. The main purpose of these reflections is to find a multi-disciplinary approach which organizes knowledge, creates universal language design and controls complex sets. In fact, system analysis is structured sequentially by steps: the observation of the system by various observers in various aspects, the analysis of interactions and regulatory chains, the modeling that takes into account the evolution of the system, the simulation and the real tests in order to obtain the consensus. Thus the system approach allows two types of analysis according to the structure and the function of the system. The purpose of this paper is to present an application of system analysis of Unmanned Aerial Vehicle (UAV) components in order to represent the architecture of this system. Method: There are various analysis methods which are proposed, in the literature, in to carry out actions of global analysis and different points of view as SADT method (Structured Analysis and Design Technique), Petri Network. The methodology adopted in order to contribute to the system analysis of an Unmanned Aerial Vehicle has been proposed in this paper and it is based on the use of SADT. In fact, we present a functional analysis based on the SADT method of UAV components Body, power supply and platform, computing, sensors, actuators, software, loop principles, flight controls and communications). Results: In this part, we present the application of SADT method for the functional analysis of the UAV components. This SADT model will be composed exclusively of actigrams. It starts with the main function ‘To analysis of the UAV components’. Then, this function is broken into sub-functions and this process is developed until the last decomposition level has been reached (levels A1, A2, A3 and A4). Recall that SADT techniques are semi-formal; however, for the same subject, different correct models can be built without having to know with certitude which model is the good or, at least, the best. In fact, this kind of model allows users a sufficient freedom in its construction and so the subjective factor introduces a supplementary dimension for its validation. That is why the validation step on the whole necessitates the confrontation of different points of views. Conclusion: In this paper, we presented an application of system analysis of Unmanned Aerial Vehicle components. In fact, this application of system analysis is based on SADT method (Structured Analysis Design Technique). This functional analysis proved the useful use of SADT method and its ability of describing complex dynamic systems.

Keywords: system analysis, unmanned aerial vehicle, functional analysis, architecture

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Authors: Zdeněk Joukl

Abstract:

The word for pig in Czech (prase) seems to be one of the most negatively connotated words denoting animals. This paper represents an analysis of the largest Czech corpora, including a diachronic corpus. Besides corpus-analytical tools, sentiment analysis methods and tools such as LIWC and word clouds are used to better capture the usage of the words for pigs in Czech. The most frequent collocations across domains are identified and extracted with context to be used for sentiment analysis, which reveals an almost exclusive negative sentiment or culinary context. The animal is burdened with a disproportionately high number of meanings representing negatively viewed human characteristics or behaviors (dirtiness, fatness, sweating, inebriation, aggressive driving, greediness or chauvinism are among the most frequent ones). The diachronic view helps us understand how this extreme bias came to existence both through institutional construction and human-animal relations.

Keywords: corpus analysis, pig, sentiment, social construction

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Authors: Sunghyun Kim, Hong-Gun Park

Abstract:

In the performance-based design (PBD), by using the nonlinear dynamic analysis (NDA), the actual performance of the structure is evaluated. Unlike frame structures, in the wall structures, base shear force which is resulted from the NDA, is greatly amplified than that from the elastic analysis. This shear amplifying effect causes repeated designs which make designer difficult to apply the PBD. Therefore, in this paper, factors which affect shear amplification were studied. For the 20-story wall model, the NDA was performed. From the analysis results, the base shear amplification factor was proposed.

Keywords: performance based design, shear amplification factor, nonlinear dynamic analysis, RC shear wall

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Authors: K. Piórkowska

Abstract:

The overarching aim of the paper is to incorporate the micro-foundations perspective in strategic management and offering possibilities to bridge the macro–micro divide, to review the concept of habits, as well as to propose research findings and directions in terms of further exploring the habit construct and its impact on higher epistemological level phenomena (for instance organizational routines, which is a domain inherently multilevel in nature). To realize this aim, the following sections have been developed: (1) habits’ origins, (2) habits – cognitive constellations, (3) interrelationships between habits and mental representations, intentions, (4) habits and organizational routines, and (5) habits and routines linkages with adaptation. The conclusions that have been made support recent and current studies linking the level of individual heterogeneous agents with the level of macro (organizational) outcomes.

Keywords: behaviorism, habits, micro-foundations, routines

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Authors: Cafer Görkem Pınar, İlker Coşar, Serkan Uzun, Atahan Çelebi, Mehmet Ali Ersoy, Ali Pınarbaşı

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In this study, it was numerically investigated that a 1:1 scale model of the Renault Clio MK4 SW brand vehicle aerodynamic analysis was performed in the commercial computational fluid dynamics (CFD) package program of ANSYS CFX 2021 R1 under steady, subsonic, and 3-D conditions. The model of vehicle used for the analysis was made independent of the number of mesh elements, and the k-epsilon turbulence model was applied during the analysis. Results were interpreted as streamlines, pressure gradient, and turbulent kinetic energy contours around the vehicle at 50 km/h and 100 km/h speeds. In addition, the validity of the analysis was decided by comparing the drag coefficient of the vehicle with the values in the literature. As a result, the pressure gradient contours of the taillight of the Renault Clio MK4 SW vehicle were examined, and the behavior of the total force at speeds of 50 km/h and 100 km/h was interpreted.

Keywords: CFD, k-epsilon, aerodynamics, drag coefficient, taillight

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Authors: Alon Cohen, Jeffrey Kantor, Shalom Levy

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The use of the audit risk model in auditing has faced limitations and difficulties, leading auditors to rely on a conceptual level of its application. The qualitative approach to assessing risks has resulted in different risk assessments, affecting the quality of audits and decision-making on the adoption of CAATTs. This study aims to investigate risk factors impacting the implementation of the audit risk model and propose a complementary risk-based instrument (KRIs) to form substance risk judgments and mitigate against heightened risk of material misstatement (RMM). The study addresses the question of how risk factors impact the implementation of the audit risk model, improve risk judgments, and aid in the adoption of CAATTs. The study uses a three-stage scale development procedure involving a pretest and subsequent study with two independent samples. The pretest involves an exploratory factor analysis, while the subsequent study employs confirmatory factor analysis for construct validation. Additionally, the authors test the ability of the KRIs to predict audit efforts needed to mitigate against heightened RMM. Data was collected through two independent samples involving 767 participants. The collected data was analyzed using exploratory factor analysis and confirmatory factor analysis to assess scale validity and construct validation. The suggested KRIs, comprising two risk components and seventeen risk items, are found to have high predictive power in determining audit efforts needed to reduce RMM. The study validates the suggested KRIs as an effective instrument for risk assessment and decision-making on the adoption of CAATTs. This study contributes to the existing literature by implementing a holistic approach to risk assessment and providing a quantitative expression of assessed risks. It bridges the gap between intuitive risk evaluation and the theoretical domain, clarifying the mechanism of risk assessments. It also helps improve the uniformity and quality of risk assessments, aiding audit standard-setters in issuing updated guidelines on CAATT adoption. A few limitations and recommendations for future research should be mentioned. First, the process of developing the scale was conducted in the Israeli auditing market, which follows the International Standards on Auditing (ISAs). Although ISAs are adopted in European countries, for greater generalization, future studies could focus on other countries that adopt additional or local auditing standards. Second, this study revealed risk factors that have a material impact on the assessed risk. However, there could be additional risk factors that influence the assessment of the RMM. Therefore, future research could investigate other risk segments, such as operational and financial risks, to bring a broader generalizability to our results. Third, although the sample size in this study fits acceptable scale development procedures and enables drawing conclusions from the body of research, future research may develop standardized measures based on larger samples to reduce the generation of equivocal results and suggest an extended risk model.

Keywords: audit risk model, audit efforts, CAATTs adoption, key risk indicators, sustainability

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Authors: R. Abdeldjebar, B. Labbaci, L. Missoum, B. Moudden, M. Djermane

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The basic components of a composite material made him very sensitive to damage, which requires techniques for detecting damage reliable and efficient. This work focuses on the detection of damage by vibration analysis, whose main objective is to exploit the dynamic response of a structure to detect understand the damage. The experimental results are compared with those predicted by numerical models to confirm the effectiveness of the approach.

Keywords: experimental, composite, vibration analysis, damage

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Authors: O. Abdelkhalek, A. Naimi, M. Rami, M. N. Tandjaoui, A. Kechich

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This paper deals with the active and reactive power flow analysis inside the unified power quality conditioner (UPQC) during several cases. The UPQC is a combination of shunt and series active power filter (APF). It is one of the best solutions towards the mitigation of voltage sags and swells problems on distribution network. This analysis can provide the helpful information to well understanding the interaction between the series filter, the shunt filter, the DC bus link and electrical network. The mathematical analysis is based on active and reactive power flow through the shunt and series active power filter. Wherein series APF can absorb or deliver the active power to mitigate a swell or sage voltage where in the both cases it absorbs a small reactive power quantity whereas the shunt active power absorbs or releases the active power for stabilizing the storage capacitor’s voltage as well as the power factor correction. The voltage sag and voltage swell are usually interpreted through the DC bus voltage curves. These two phenomena are introduced in this paper with a new interpretation based on the active and reactive power flow analysis inside the UPQC. For simplifying this study, a linear load is supposed in this digital simulation. The simulation results are carried out to confirm the analysis done.

Keywords: UPQC, Power flow analysis, shunt filter, series filter.

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Authors: Young Hee Geum

Abstract:

In this paper,we develop the complex dynamics of a family of optimal fourth-order multiple-root solvers and plot their basins of attraction. Mobius conjugacy maps and extraneous fixed points applied to a prototype quadratic polynomial raised to the power of the known integer multiplicity m are investigated. A 300 x 300 uniform grid centered at the origin covering 3 x 3 square region is chosen to visualize the initial values on each basin of attraction in accordance with a coloring scheme based on their dynamical behavior. The illustrative basins of attractions applied to various test polynomials and the corresponding statistical data for convergence are shown to confirm the theoretical convergence.

Keywords: basin of attraction, conjugacy, fourth-order, multiple-root finder

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Authors: Shreya Bokare, Sanjay Pawar, Shika Nema

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Growth in cloud applications is generating the tremendous amount of data, building load on traditional storage management systems. Software Defined Storage (SDS) is a new storage management concept becoming popular to handle this large amount of data. CoprHD is one of the open source SDS controller, available for experimentation and development in the storage industry. In this paper, the storage management techniques provided by CoprHD to manage heterogeneous storage platforms are experimented and analyzed. Various storage management parameters such as time to provision, storage capacity measurement, and heterogeneity are experimentally evaluated along with the theoretical expression to prove the completeness of CoprHD controller for storage management.

Keywords: software defined storage, SDS, CoprHD, open source, SMI-S simulator, clarion, Symmetrix

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Authors: Emy Nayana Pinto, Denise Bomtempo Birche De Carvalho

Abstract:

In the present study, the harmful use of illicit drugs is seen as a public health problem and as one of the expressions of the social question, since its consequences fall mainly on the poorer classes of the population. This perspective is a counterpoint to the dominant paradigm on illicit drug policy at the global level, whose centrality lies within the criminal justice arena. The 'drug problem' is internationally combated through fragmented approaches that focus its actions on banning and criminalizing users. In this sense, the research seeks to answer the following key questions: What are the influences of the prohibitionism in the recommendations of the United Nations (UN), the World Health Organization (WHO), and the formulation of drug policies in member countries? What are the actors that have been provoking the prospect of breaking with the prohibitionist paradigm? What is the WHO contribution to the rupture with the prohibitionist paradigm and the displacement of the drug problem in the field of public health? The general objective of this work is to seek evidence from the perspective of rupture with the prohibitionist paradigm in the field of drugs policies at the global and regional level, through analysis of documents of the World Health Organization (WHO), between the years of 2001 to 2016. The research was carried out in bibliographical and documentary sources. The bibliographic sources contributed to the approach with the object and the theoretical basis of the research. The documentary sources served to answer the research questions and evidence the existence of the perspective of change in drug policy. Twenty-two documents of the UN system were consulted, of which fifteen had the contribution of the World Health Organization (WHO). In addition to the documents that directly relate to the subject of the research, documents from various agencies, programs, and offices, such as the Joint United Nations Program on HIV/AIDS (UNAIDS) and the United Nations Office on Drugs and Crime (UNODC), which also has drugs as the central or transversal theme of its performance. The results showed that from the 2000s it was possible to find in the literature review and in the documentary analysis evidence of the critique of the prohibitionist paradigm parallel to the construction of a new perspective for drug policy at the global level and the displacement of criminal justice approaches for the scope of public health, with the adoption of alternative and pragmatic interventions based on human rights, scientific evidence and the reduction of social damages and health by the misuse of illicit drugs.

Keywords: illicit drugs, international organizations, prohibitionism, public health, World Health Organization

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Authors: Hui-Tzu Lin, Wen-Ying Lin, Jenn-Wu Wang

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The purpose of present research is to investigate whether the global coherence of moral thinking is increased by age. The author utilized two kinds of moral situations to evaluate the subjects’ responses to two contradictive arguments concerning behavior of stealing, cheating in an exam, each with two stories. The two stories will be focused on the main lead and provided two contradictory moral evaluations. Participants were 596 primary schoolchildren in Taiwan. The three age groups were 201 in grade two, 183 in grade three, and 212 in grade six. The result showed that sixth graders’ moral judgment is more coherent than third graders’. The coherence of moral thinking is increased by age which support the implication by Piaget and Kohlberg’s theoretical hypothesis. This indicates that people higher ability to detect contradiction may be involved in the development of the coherence of moral thinking.

Keywords: moral thinking, coherence, local coherence, contradiction, global coherence, cognitive development

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Authors: Chaitanya Kanakamedala, Hansa Pradhan, Carter Gilbert

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Social media platforms, such as Twitter, are excellent datasets for understanding human interactions and sentiments. This report explores social dynamics among US Congressional members through a network analysis applied to a dataset of tweets spanning 2008 to 2017 from the ’US Congressional Tweets Dataset’. In this report, we preform network analysis where connections between users (edges) are established based on a similarity threshold: two tweets are connected if the tweets they post are similar. By utilizing the Natural Language Toolkit (NLTK) and NetworkX, we quantified tweet similarity and constructed a graph comprising various interconnected components. Each component represents a cluster of users with closely aligned content. We then preform sentiment analysis on each cluster to explore the prevalent emotions and opinions within these groups. Our findings reveal that despite the initial expectation of distinct ideological divisions typically aligning with party lines, the analysis exposed a high degree of topical convergence across tweets from different political affiliations. The analysis preformed in this report not only highlights the potential of social media as a tool for political communication but also suggests a complex layer of interaction that transcends traditional partisan boundaries, reflecting a complicated landscape of politics in the digital age.

Keywords: natural language processing, sentiment analysis, centrality analysis, topic modeling

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Authors: Rahul Arora, S. S. Dhami

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This paper implements the design structure of industrial robot along with the different transmission components like gear assembly and analysis of complete industrial robot. In this paper, it gives the overview on the most efficient types of modeling and different analysis results that can be obtained for an industrial robot. The investigation is executed in regards to two classifications i.e. the deformation and the stress tests. SolidWorks is utilized to design and review the 3D drawing plan while ANSYS Workbench is utilized to execute the FEA on an industrial robot and the designed component. The CAD evaluation was conducted on a disentangled model of an industrial robot. The study includes design and drafting its transmission system. In CAE study static, modal and dynamic analysis are presented. Every one of the outcomes is divided in regard with the impact of the static and dynamic analysis on the situating exactness of the robot. It gives critical data with respect to parts of the industrial robot that are inclined to harm under higher high force applications. Therefore, the mechanical structure under different operating conditions can help in optimizing the manipulator geometry and in selecting the right material for the same. The FEA analysis is conducted for four different materials on the same industrial robot and gear assembly.

Keywords: CAD, CAE, FEA, robot, static, dynamic, modal, gear assembly

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Authors: Jamel Boukhatem, Mouldi Djelassi

Abstract:

Contrary to the existing literature generally focusing on the role played by Sukuk in enhancing investors' and shareholders' wealth, this paper sheds some light on the Sukuk wealth effect across all economic agents: households, government, and investors by implementing a two-period life-cycle model with overlapping generations to show whether Sukuk is net wealth. The main findings are threefold: i) the effect of a change in Sukuk issuances on the consumers’ utility level will be different from one generation to another, ii) an increase in taxes due to the increase in Sukuk and rents is covered by transfers made by the members of generation 1 in the form of inheritance, and iii) the existence of a positive relationship between the asset prices representative of Sukuk and the real activity.

Keywords: Sukuk, households, investors, overlapping generations model, wealth, modeling

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Authors: Boumediene Hamzi, Turky N. AlOtaiby, Saleh AlShebeili, Arwa AlAnqary

Abstract:

We introduce a data-driven method for seizure detection drawing on recent progress in Machine Learning. The method is based on embedding probability measures in a high (or infinite) dimensional reproducing kernel Hilbert space (RKHS) where the Maximum Mean Discrepancy (MMD) is computed. The MMD is metric between probability measures that are computed as the difference between the means of probability measures after being embedded in an RKHS. Working in RKHS provides a convenient, general functional-analytical framework for theoretical understanding of data. We apply this approach to the problem of seizure detection.

Keywords: kernel methods, maximum mean discrepancy, seizure detection, machine learning

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