Search results for: liquidity analysis

Authors: S. Oudjemia, F. Alim, S. Seddiki

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This paper shows the application of multifractal analysis for additional help in cancer diagnosis. The medical image processing is a very important discipline in which many existing methods are in search of solutions to real problems of medicine. In this work, we present results of multifractal analysis of brain MRI images. The purpose of this analysis was to separate between healthy and cancerous tissue of the brain. A nonlinear method based on multifractal detrending moving average (MFDMA) which is a generalization of the detrending fluctuations analysis (DFA) is used for the detection of abnormalities in these images. The proposed method could make separation of the two types of brain tissue with success. It is very important to note that the choice of this non-linear method is due to the complexity and irregularity of tumor tissue that linear and classical nonlinear methods seem difficult to characterize completely. In order to show the performance of this method, we compared its results with those of the conventional method box-counting.

Keywords: irregularity, nonlinearity, MRI brain images, multifractal analysis, brain tumor

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Authors: J. H. Lv, W. Z. Wang, S.W. Liu

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The major concern in the aviation industry is the flight safety. Although great effort has been put onto the development of material and system reliability, the failure cases of fatal accidents still occur nowadays. Due to the complexity of the aviation system, and the interaction among the failure components, the failure analysis of the related equipment is a little difficult. This study focuses on surveying the failure cases in aviation, which are extracted from failure analysis journals, including Engineering Failure Analysis and Case studies in Engineering Failure Analysis, in order to obtain the failure sensitive factors or failure sensitive parts. The analytical results show that, among the failure cases, fatigue failure is the largest in number of occurrence. The most failed components are the disk, blade, landing gear, bearing, and fastener. The frequently failed materials consist of steel, aluminum alloy, superalloy, and titanium alloy. Therefore, in order to assure the safety in aviation, more attention should be paid to the fatigue failures.

Keywords: aerospace, disk, failure analysis, fatigue

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Authors: Assad Maalouf, Lunjin Lu, James Lynott

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We design and implement a precise model of string operations using finite state machine transformers and state transformers to approximate the values string variables can take throughout the execution of the program.We use our model to analyze Android program string variables. Our experimental results show that our string analysis is very efficient at detecting the contextual effect of string operations on the string variables. Our model proved to be very useful when it came to verifying statements about the string variables of the program.

Keywords: abstract interpretation, android, static analysis, string analysis

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Authors: P. Řehoř, D. Holátová, V. Doležalová

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Paper deals with analysis of strategic management methods in non-profit making organization in the Czech Republic. Strategic management represents an aggregate of methods and approaches that can be applied for managing organizations - in this article the organizations which associate owners and keepers of non-state forest properties. Authors use these methods of strategic management: analysis of stakeholders, SWOT analysis and questionnaire inquiries. The questionnaire was distributed electronically via e-mail. In October 2013 we obtained data from a total of 84 questionnaires. Based on the results the authors recommend the using of confrontation strategy which improves the competitiveness of non-profit making organizations.

Keywords: strategic management, non-profit making organization, strategy analysis, SWOT analysis, strategy, competitiveness

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Authors: Salima Behdenna, Fatiha Barigou, Ghalem Belalem

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Due to the quick increase in the volume of Arabic opinions posted on various social media, Arabic sentiment analysis has become one of the most important areas of research. Compared to English, there is very little works on Arabic sentiment analysis, in particular aspect-based sentiment analysis (ABSA). In ABSA, aspect extraction is the most important task. In this paper, we propose a semantic aspect-based sentiment analysis approach for standard Arabic reviews to extract explicit aspect terms and identify the polarity of the extracted aspects. The proposed approach was evaluated using HAAD datasets. Experiments showed that the proposed approach achieved a good level of performance compared with baseline results. The F-measure was improved by 19% for the aspect term extraction tasks and 55% aspect term polarity task.

Keywords: sentiment analysis, opinion mining, Arabic, aspect level, opinion, polarity

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Authors: Irtaza M. Syed, Kaameran Raahemifar

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This paper presents comparative analysis of photovoltaic systems (PVS) and proposes practical techniques to improve operational efficiency of the PVS. The best engineering and construction practices for PVS are identified and field oriented recommendation are made. Comparative analysis of central and string inverter based, as well as 600 and 1000 VDC PVS are performed. In addition, direct current (DC) and alternating current (AC) photovoltaic (PV) module based systems are compared. Comparison shows that 1000 V DC String Inverters based PVS is the best choice.

Keywords: photovoltaic module, photovoltaic systems, operational efficiency improvement, comparative analysis

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Authors: J. R. Wang, H. T. Lin, H. C. Chen, C. Shih, S. W. Chen, S. C. Chiang, C. C. Liu

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In this research, TRACE model of Chinshan BWR/4 Nuclear Power Plant (NPP) has been developed for the simulation and analysis of Ultimate Response Guideline (URG). The main actions of URG are the depressurization and low pressure water injection of reactor and containment venting. This research focuses to verify the URG efficiency under Fukushima-like conditions. Trace analysis results show that the URG can keep the PCT below the criteria 1088.7 K under Fukushima-like conditions. It indicated that Chinshan NPP was safe.

Keywords: BWR, trace, safety analysis, URG

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Authors: Naohiro Nakamura

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Analysis methods to accurately estimate the behavior of buildings when earthquakes occur is very important for improving the seismic safety of such buildings. Recently, the use of damping devices has increased significantly and there is a particular need to appropriately evaluate the behavior of buildings with such devices during earthquakes in the design stage. At present, however, the accuracy of the analysis evaluations is not sufficient. One reason is that the accuracy of current analysis methods has not been appropriately verified because there is very limited data on the behavior of actual buildings during earthquakes. Many types of shaking table test of large structures are performed at the '3-Dimensional Full-Scale Earthquake Testing Facility' (nicknamed 'E-Defense') operated by the National Research Institute of Earth Science and Disaster Prevention (NIED). In this study, simulations using 3- dimensional analysis models were conducted on shaking table test of a 5-story steel-frame structure with dampers. The results of the analysis correspond favorably to the test results announced afterward by the committee. However, the suitability of the parameters and models used in the analysis and the influence they had on the responses remain unclear. Hence, we conducted additional analysis and studies on these models and parameters. In this paper, outlines of the test are shown and the utilized analysis model is explained. Next, the analysis results are compared with the test results. Then, the additional analyses, concerning with the hysteresis curve of the dampers and the beam-end stiffness of the frame, are investigated.

Keywords: three-dimensional analysis, E-defense, full-scale experimen, vibration control damper

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Authors: Ana Paula Camelo, Keila Sanches

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The Geographically Weighted Regression (GWR) was proposed in geography literature to allow relationship in a regression model to vary over space. In Brazil, the agricultural exploitation of the Cerrado Biome is the main cause of deforestation. In this study, we propose a methodology using geostatistical methods to characterize the spatial dependence of deforestation in the Cerrado based on agricultural production indicators. Therefore, it was used the set of exploratory spatial data analysis tools (ESDA) and confirmatory analysis using GWR. It was made the calibration a non-spatial model, evaluation the nature of the regression curve, election of the variables by stepwise process and multicollinearity analysis. After the evaluation of the non-spatial model was processed the spatial-regression model, statistic evaluation of the intercept and verification of its effect on calibration. In an analysis of Spearman’s correlation the results between deforestation and livestock was +0.783 and with soybeans +0.405. The model presented R²=0.936 and showed a strong spatial dependence of agricultural activity of soybeans associated to maize and cotton crops. The GWR is a very effective tool presenting results closer to the reality of deforestation in the Cerrado when compared with other analysis.

Keywords: deforestation, geographically weighted regression, land use, spatial analysis

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Authors: Goutham Kumar Dogiparti, D. R. Seshu

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In the present study, wavelet analysis was used for locating damage in simply supported and cantilever beams. Study was carried out varying different levels and locations of damage. In numerical method, ANSYS software was used for modal analysis of damaged and undamaged beams. The mode shapes obtained from numerical analysis is processed using MATLAB wavelet toolbox to locate damage. Effect of several parameters such as (damage level, location) on the natural frequencies and mode shapes were also studied. The results indicated the potential of wavelets in identifying the damage location.

Keywords: damage, detection, beams, wavelets

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Authors: Hromada Martin

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Risk analysis is considered as a fundamental aspect relevant for ensuring the level of critical infrastructure protection, where the critical infrastructure is seen as system, asset or its part which is important for maintaining the vital societal functions. Article actually discusses and analyzes the potential application of selected tools of information support for the implementation and within the framework of risk analysis and critical infrastructure protection. Use of the information in relation to their risk analysis can be viewed as a form of simplifying the analytical process. It is clear that these instruments (information support) for these purposes are countless, so they were selected representatives who have already been applied in the selected area of critical infrastructure, or they can be used. All presented fact were the basis for critical infrastructure resilience evaluation methodology development.

Keywords: critical infrastructure, protection, resilience, risk analysis

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Authors: Martin Surya Mulyadi, Yunita Anwar, Rosinta Ria Panggabean

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Major transformations in economic activity from an agricultural economy to knowledge economy have led to an increasing focus on intellectual capital (IC) that has been characterized by continuous innovation, the spread of digital and communication technologies, intangible and human factors. IC is defined as the possession of knowledge and experience, professional knowledge and skill, proper relationships and technological capacities, which when applied will give organizations a competitive advantage. All of IC report/disclosure could be captured from the corporate annual report as it is a communication device that allows a corporation to connect with various external and internal stakeholders. This study was conducted using sentence-content analysis of IC disclosure in the annual report. This research aims to analyze whether the keyword-content analysis is reliable research methodology for IC disclosure related research.

Keywords: intellectual capital, intellectual capital disclosure, content analysis, annual report, sentence analysis, keyword analysis

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Authors: Chao Xu

Abstract:

Selecting ground motion intensity measures reasonably is one of the very important issues to affect the input ground motions selecting and the reliability of vulnerability analysis results. In this paper, inelastic spectral displacement is used as an alternative intensity measure to characterize the ground motion damage potential. The inelastic spectral displacement is calculated based modal pushover analysis and inelastic spectral displacement based incremental dynamic analysis is developed. Probability seismic demand analysis of a six story and an eleven story RC frame are carried out through cloud analysis and advanced incremental dynamic analysis. The sufficiency and efficiency of inelastic spectral displacement are investigated by means of regression and residual analysis, and compared with elastic spectral displacement. Vulnerability curves are developed based on inelastic spectral displacement. The study shows that inelastic spectral displacement reflects the impact of different frequency components with periods larger than fundamental period on inelastic structural response. The damage potential of ground motion on structures with fundamental period prolonging caused by structural soften can be caught by inelastic spectral displacement. To be compared with elastic spectral displacement, inelastic spectral displacement is a more sufficient and efficient intensity measure, which reduces the uncertainty of vulnerability analysis and the impact of input ground motion selection on vulnerability analysis result.

Keywords: vulnerability, probability seismic demand analysis, ground motion intensity measure, sufficiency, efficiency, inelastic time history analysis

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Authors: Tomáš Ludík, Jiří Barta, Sabina Chytilová, Josef Navrátil

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Emergency management is a discipline of dealing with and avoiding risks. Appropriate emergency management software allows better management of these risks and has a direct influence on reducing potential negative impacts. Although there are several emergency management software products in the Czech Republic, they cover user requirements from the emergency management field only partially. Therefore, the paper focuses on the issues of requirement analysis within development of emergency management software. Analysis of the current state describes the basic features and properties of user requirements for software development as well as basic methods and approaches for gathering these requirements. Then, the paper presents more specific mechanisms for requirement analysis based on chosen software development approach: structured, object-oriented or agile. Based on these experiences it is designed new methodology for requirement analysis. Methodology describes how to map user requirements comprehensively in the field of emergency management and thus reduce misunderstanding between software analyst and emergency manager. Proposed methodology was consulted with department of fire brigade and also has been applied in the requirements analysis for their current emergency management software. The proposed methodology has general character and can be used also in other specific areas during requirement analysis.

Keywords: emergency software, methodology, requirement analysis, stakeholders, use case diagram, user stories

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Authors: Nam-Uk Kim, Sung-Hwan Kim, Tai-Myoung Chung

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Typical security management systems are not suitable for detecting APT attack, because they cannot draw the big picture from trivial events of security solutions. Although SIEM solutions have security analysis engine for that, their security analysis mechanisms need to be verified in academic field. Although this paper proposes merely an architectural model for APT detection, we will keep studying on correlation analysis mechanism in the future.

Keywords: advanced persistent threat, anomaly detection, data mining

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Authors: Sayali Vyas, Atharva Desai, Shreyas Badave, Apurv Kulkarni, B. Rajiv

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The Failure Modes and Effect Analysis (FMEA) is an efficient evaluation technique to identify potential failures in products, processes, and services. FMEA is designed to identify and prioritize failure modes. It proves to be a useful method for identifying and correcting possible failures at its earliest possible level so that one can avoid consequences of poor performance. In this paper, FMEA tool is used in detection of failures of various components of heat exchanger cycle and to identify critical failures of the components which may hamper the system’s performance. Further, a detailed Pareto analysis is done to find out the most critical components of the cycle, the causes of its failures, and possible recommended actions. This paper can be used as a checklist which will help in maintainability of the system.

Keywords: FMEA, heat exchanger cycle, Ishikawa diagram, pareto analysis, RPN (Risk Priority Number)

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Authors: N. F. Hanna, A. M. Haridy

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One of the main drawbacks of the Modal Pushover Analysis (MPA) is the need to perform nonlinear time-history analysis, which complicates the analysis method and time. A simplified version of the MPA has been proposed based on the concept of the inelastic deformation ratio. Furthermore, the effect of the higher modes of vibration is considered by assuming linearly-elastic responses, which enables the use of standard elastic response spectrum analysis. In this thesis, the simplified MPA (SMPA) method is applied to determine the target global drift and the inter-story drifts of steel frame building. The effect of the higher vibration modes is considered within the framework of the SMPA. A comprehensive survey about the inelastic deformation ratio is presented. After that, a suitable expression from literature is selected for the inelastic deformation ratio and then implemented in the SMPA. The estimated seismic demands using the SMPA, such as target drift, base shear, and the inter-story drifts, are compared with the seismic responses determined by applying the standard MPA. The accuracy of the estimated seismic demands is validated by comparing with the results obtained by the nonlinear time-history analysis using real earthquake records.

Keywords: modal analysis, pushover analysis, seismic performance, target displacement

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Authors: B. Engel, Sara Salman Hassan Al-Maeeni

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Human consumption of the Earth's resources increases the need for a sustainable development as an important ecological, social, and economic theme. Re-engineering of machine tools, in terms of design and failure analysis, is defined as steps performed on an obsolete machine to return it to a new machine with the warranty that matches the customer requirement. To understand the future fatigue behavior of the used machine components, it is important to investigate the possible causes of machine parts failure through design, surface, and material inspections. In this study, the failure modes of the shaft of the rotary draw bending machine are inspected. Furthermore, stress and deflection analysis of the shaft subjected to combined torsion and bending loads are carried out by an analytical method and compared with a finite element analysis method. The theoretical fatigue strength, correction factors, and fatigue life sustained by the shaft before damaged are estimated by creating a stress-cycle (S-N) diagram. In conclusion, it is seen that the shaft can work in the second life, but it needs some surface treatments to increase the reliability and fatigue life.

Keywords: failure analysis, fatigue life, FEM analysis, shaft, stress analysis

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Authors: Amr Mansour Mohsen, Hesham Ahmed Hassan, Amira M. Idrees

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Document Analysis is an important research field that aims to gather the information by analyzing the data in documents. As one of the important targets for many fields is to understand what people actually want, sentimental analysis field has been one of the vital fields that are tightly related to the document analysis. This research focuses on analyzing text documents to classify each document according to its opinion. The aim of this research is to detect the emotions from text documents based on enriching the lexicon with adapting their content based on semantic patterns extraction. The proposed approach has been presented, and different experiments are applied by different perspectives to reveal the positive impact of the proposed approach on the classification results.

Keywords: document analysis, sentimental analysis, emotion detection, WEKA tool, NRC lexicon

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Authors: E. Arcos, E. Bautista, F. Méndez

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In this work, a scaling analysis of the liquefaction phenomena is presented. The characteristic scales are obtained by balancing term by term of the well-known partial dynamics governing equations, (U − P). From the above, the order of magnitude of the horizontal displacement is very smaller compared with the vertical displacement and therefore the governing equation is only a function of the dependent vertical variables. The U − P approximation is reduced and presented in its dimensionless version. This scaling analysis can be used to obtain analytical solutions of the liquefaction phenomena under the action of the water waves.

Keywords: approximation U-P, porous seabed, scaling analysis, water waves

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Authors: Khaled Harrar, Rachid Jennane

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The purpose of this study is the discrimination of 28 postmenopausal with osteoporotic femoral fractures from an age-matched control group of 28 women using texture analysis based on fractals. Two pre-processing approaches are applied on radiographic images; these techniques are compared to highlight the choice of the pre-processing method. Furthermore, the values of the fractal dimension are compared to those of the fractal signature in terms of the classification of the two populations. In a second analysis, the BMD measure at proximal femur was compared to the fractal analysis, the latter, which is a non-invasive technique, allowed a better discrimination; the results confirm that the fractal analysis of texture on calcaneus radiographs is able to discriminate osteoporotic patients with femoral fracture from controls. This discrimination was efficient compared to that obtained by BMD alone. It was also present in comparing subgroups with overlapping values of BMD.

Keywords: osteoporosis, fractal dimension, fractal signature, bone mineral density

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Authors: Maassoumeh Bemani Naeini

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Studies on interlanguage have long been engaged in describing the phenomenon of variation in SLA. Pursuing the same goal and particularly addressing the role of linguistic features, this study describes the use of Persian morphology in the interlanguage of two adult English-speaking learners of Persian L2. Taking the general approach of a combination of contrastive analysis, error analysis and interlanguage analysis, this study focuses on the identification and prediction of some possible instances of transfer from English L1 to Persian L2 across six elicitation tasks aiming to investigate whether any of contextual features may variably influence the learners’ order of morpheme accuracy in the areas of copula, possessives, articles, demonstratives, plural form, personal pronouns, and genitive cases.  Results describe the existence of task variation in the interlanguage system of Persian L2 learners.

Keywords: English L1, Interlanguage Analysis, Persian L2, SLA variation

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Authors: Marziyeh Yousefi, Hossein Nassaji

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This paper reports the results of a meta-analysis of studies on the effects of instruction mode on learning second language pragmatics during the last decade (from 2006 to 2016). After establishing related inclusion/ exclusion criteria, 39 published studies were retrieved and included in the present meta-analysis. Studies were later coded for face-to-face and computer-assisted mode of instruction. Statistical procedures were applied to obtain effect sizes. It was found that Computer-Assisted-Language-Learning studies generated larger effects than Face-to-Face instruction.

Keywords: meta-analysis, effect size, L2 pragmatics, comprehensive meta-analysis, face-to-face, computer-assisted language learning

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Authors: Safak Baykal

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The purpose of this study is analyzing the relationship between self leadership and social capital of people with using Social Network Analysis. In this study, two aspects of social capital will be focused: bonding, homophilous social capital (BoSC) which implies better, strong, dense or closed network ties, and bridging, heterophilous social capital (BrSC) which implies weak ties, bridging the structural holes. The other concept of the study is Trust (Tr), namely interpersonal trust, willingness to ascribe good intentions to and have confidence in the words and actions of other people. In this study, the sample group, 61 people, was selected from a private firm from the defense industry. The relation between BoSC/BrSC and Tr is shown by using Social Network Analysis (SNA) and statistical analysis with Likert type-questionnaire. The results of the analysis show the Cronbach’s alpha value is 0.73 and social capital values (BoSC/BrSC) is highly correlated with Tr values of the people.

Keywords: bonding social capital, bridging social capital, trust, social network analysis (SNA)

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Authors: Hema V. Vanar, R. K. Soni, N. D. Shah

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Slabs supported directly on columns without beams are known as Flat slabs. Flat slabs are highly versatile elements widely used in construction, providing minimum depth, fast construction and allowing flexible column grids. The main objective of this thesis is comparison of analytical method and soft ware for analysis of flat slab subjected to various parametric loadings. Study presents analysis of flat slab is performed under different types of gravity.

Keywords: fat slab, parametric load, analysis, software

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Authors: Hyungoo Kang, Minsung Kim, Jinkoo Kim

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This study investigates the performance of a 2D and 3D steel moment frame subjected to vehicle collision at a first story column using LS-DYNA. The finite element models of vehicles provided by the National Crash Analysis Center (NCAC) are used for numerical analysis. Nonlinear dynamic time history analysis of the 2D and 3D model structures are carried out based on the arbitrary column removal scenario, and the vertical displacement of the damaged structures are compared with that obtained from collision analysis. The analysis results show that the model structure remains stable when the speed of the vehicle is 40km/h. However, at the speed of 80 and 120km/h both the 2D and 3D structures collapse by progressive collapse. The vertical displacement of the damaged joint obtained from collision analysis is significantly larger than the displacement computed based on the arbitrary column removal scenario.

Keywords: vehicle collision, progressive collapse, FEM, LS-DYNA

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Authors: B. Zerouali, M. Kara, B. Hamaidi, H. Mahdjoub, S. Rouabhia

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In this paper, a safety analysis for crude oil tanks to prevent undesirable events that may cause catastrophic accidents. The estimation of the probability of damage to industrial systems is carried out through a series of steps, and in accordance with a specific methodology. In this context, this work involves developing an assessment tool and risk analysis at the level of crude oil tanks system, based primarily on identification of various potential causes of crude oil tanks fire and explosion by the use of Fault Tree Analysis (FTA), then improved risk modelling by Bayesian Networks (BNs). Bayesian approach in the evaluation of failure and quantification of risks is a dynamic analysis approach. For this reason, have been selected as an analytical tool in this study. Research concludes that the Bayesian networks have a distinct and effective method in the safety analysis because of the flexibility of its structure; it is suitable for a wide variety of accident scenarios.

Keywords: bayesian networks, crude oil tank, fault tree, prediction, safety

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Authors: Sarthak Deshpande, Akshay Patil, Pradip Pandhare, Nikhil Wankhede, Rushali Deshmukh

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Among the highly significant duties for any language most effective is the sentiment analysis, which is also a key area of NLP, that recently made impressive strides. There are several models and datasets available for those tasks in popular and commonly used languages like English, Russian, and Spanish. While sentiment analysis research is performed extensively, however it is lagging behind for the regional languages having few resources such as Hindi, Marathi. Marathi is one of the languages that included in the Indian Constitution’s 8th schedule and is the third most widely spoken language in the country and primarily spoken in the Deccan region, which encompasses Maharashtra and Goa. There isn’t sufficient study on sentiment analysis methods based on Marathi text due to lack of available resources, information. Therefore, this project proposes the use of different ML/NLP models for the analysis of Marathi data from the comments below YouTube content, tweets or Instagram posts. We aim to achieve a short and precise analysis and summary of the related data using our dataset (Dates, names, root words) and lexicons to locate exact information.

Keywords: multilingual sentiment analysis, Marathi, natural language processing, text summarization, lexicon-based approaches

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Authors: Dada Durojaye Joshua

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The study examined the combined effect of internal control system and whistle blowing policy while it pursues the following specific objectives, which are to: examine the relationship between monitoring activities and fraud’s detection and prevention; investigate the effect of control activities on fraud’s detection and prevention in Nigerian Deposit Money Banks (DMBs). The population of the study comprises the 89,275 members of staff in the 20 DMBs in Nigeria as at June 2019. Purposive and convenient sampling techniques were used in the selection of the 80 members of staff at the supervisory level of the Internal Audit Departments of the head offices of the sampled banks, that is, selecting 4 respondents (Audit Executive/Head, Internal Control; Manager, Operation Risk Management; Head, Financial Crime Control; the Chief Compliance Officer) from each of the 20 DMBs in Nigeria. A standard questionnaire was adapted from 2017/2018 Internal Control Questionnaire and Assessment, Bureau of Financial Monitoring and Accountability Florida Department of Economic Opportunity. It was modified to serve the purpose for which it was meant to serve. It was self-administered to gather data from the 80 respondents at the respective headquarters of the sampled banks at their respective locations across Nigeria. Two likert-scales was used in achieving the stated objectives. A logit regression was used in analysing the stated hypotheses. It was found that effect of monitoring activities using the construct of conduct of ongoing or separate evaluation (COSE), evaluation and communication of deficiencies (ECD) revealed that monitoring activities is significant and positively related to fraud’s detection and prevention in Nigerian DMBS. So also, it was found that control activities using selection and development of control activities (SDCA), selection and development of general controls over technology to prevent financial fraud (SDGCTF), development of control activities that gives room for transparency through procedures that put policies into actions (DCATPPA) contributed to influence fraud detection and prevention in the Nigerian DMBs. In addition, it was found that transparency, accountability, reliability, independence and value relevance have significant effect on fraud detection and prevention ibn Nigerian DMBs. The study concluded that the board of directors demonstrated independence from management and exercises oversight of the development and performance of internal control. Part of the conclusion was that there was accountability on the part of the owners and preparers of the financial reports and that the system gives room for the members of staff to account for their responsibilities. Among the recommendations was that the management of Nigerian DMBs should create and establish a standard Internal Control System strong enough to deter fraud in order to encourage continuity of operations by ensuring liquidity, solvency and going concern of the banks. It was also recommended that the banks create a structure that encourages whistleblowing to complement the internal control system.

Keywords: internal control, whistleblowing, deposit money banks, fraud prevention, fraud detection

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Authors: Abdulrahman A. Bahaddad, Mohammed Beshir

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The objective of this paper is to demonstrate and describe eight different types of power generation technologies and to understand the history and future trends of each technology. In addition, a comparative analysis between these technologies will be presented with respect to their cost analysis and associated performance.

Keywords: conventional power generation, economic analysis, environmental impact, renewable energy power generation

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