Search results for: auditors’ ethic code
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1493

Search results for: auditors’ ethic code

1283 Corporate Governance Disclosures by South African Auditing Firms

Authors: Rozanne Janet Smith

Abstract:

This article examined the corporate governance disclosures of the large and medium-sized auditing firms in South Africa. It is important that auditing firms disclose their practice of good corporate governance to the public, as they serve the public interest. The auditing profession has been criticized due to many corporate scandals in recent years. This has undermined the reputation of the profession, with experts and the public questioning whether auditing firms have corporate governance structures in place, and whether they are taking public interest into consideration. In South Africa there is no corporate governance code specifically for audit firms. Auditing firms are encouraged by IRBA to issue a transparency report in which they disclose corporate governance structures and application, but this is not compulsory in South Africa. Moreover, the information issued in these transparency reports is limited and often only focuses on audit quality, and not governance. Through a literature review it was found that the UK is one of only a few countries who has a corporate governance code for audit firms. As South Africa initially used the UK Cadbury report to develop the King IV Code, it was fitting to use the UK Audit Firm Governance Code as a benchmark to determine if audit firms in South Africa are disclosing relevant corporate governance information in their transparency reports and/or integrated reports. This study contributes to the existing body of knowledge by pursuing the following objective: To determine the improvement in the corporate governance disclosures of large and medium-sized auditing firms in South Africa through comparative research. Available data from 2019 will be used and compared to the disclosures in the 2023/2024 transparency and or integrated reports of the large and medium-sized auditing firms in South Africa. To achieve this objective a constructivist research paradigm was applied. Qualitative secondary information was gathered for the analysis. A content analysis was selected to collect the qualitative data by analyzing the integrated reports and/or transparency reports of large and medium-sized auditing firms with 20 or more partners and to determine what is disclosed on their corporate governance practices. These transparency reports and integrated reports were then read and analyzed in depth and compared to the principles stated in the UK Code. Since there are only nine medium-sized and large auditing firms in South Africa, the researcher was able to conduct the content analysis by reading each report in depth. The following six principles which are found in the UK Code were assessed for disclosure. (1) Leadership, (2) Values, (3) INED, (4) Operations, (5) Reporting, and (6) Dialogue. The results reveal that the auditing firms are not disclosing the corporate governance principles and practices to the necessary extent. Although there has been some improvement, the disclosure is not to the extent which it should be. There is still a need for a South African audit firm governance code.

Keywords: auditing firms, corporate governance, South Africa, disclosure

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1282 Metamorphic Computer Virus Classification Using Hidden Markov Model

Authors: Babak Bashari Rad

Abstract:

A metamorphic computer virus uses different code transformation techniques to mutate its body in duplicated instances. Characteristics and function of new instances are mostly similar to their parents, but they cannot be easily detected by the majority of antivirus in market, as they depend on string signature-based detection techniques. The purpose of this research is to propose a Hidden Markov Model for classification of metamorphic viruses in executable files. In the proposed solution, portable executable files are inspected to extract the instructions opcodes needed for the examination of code. A Hidden Markov Model trained on portable executable files is employed to classify the metamorphic viruses of the same family. The proposed model is able to generate and recognize common statistical features of mutated code. The model has been evaluated by examining the model on a test data set. The performance of the model has been practically tested and evaluated based on False Positive Rate, Detection Rate and Overall Accuracy. The result showed an acceptable performance with high average of 99.7% Detection Rate.

Keywords: malware classification, computer virus classification, metamorphic virus, metamorphic malware, Hidden Markov Model

Procedia PDF Downloads 314
1281 Method of False Alarm Rate Control for Cyclic Redundancy Check-Aided List Decoding of Polar Codes

Authors: Dmitry Dikarev, Ajit Nimbalker, Alexei Davydov

Abstract:

Polar coding is a novel example of error correcting codes, which can achieve Shannon limit at block length N→∞ with log-linear complexity. Active research is being carried to adopt this theoretical concept for using in practical applications such as 5th generation wireless communication systems. Cyclic redundancy check (CRC) error detection code is broadly used in conjunction with successive cancellation list (SCL) decoding algorithm to improve finite-length polar code performance. However, there are two issues: increase of code block payload overhead by CRC bits and decrease of CRC error-detection capability. This paper proposes a method to control CRC overhead and false alarm rate of polar decoding. As shown in the computer simulations results, the proposed method provides the ability to use any set of CRC polynomials with any list size while maintaining the desired level of false alarm rate. This level of flexibility allows using polar codes in 5G New Radio standard.

Keywords: 5G New Radio, channel coding, cyclic redundancy check, list decoding, polar codes

Procedia PDF Downloads 236
1280 The Effect of Role Conflict, Role Ambiguity and Job Satisfaction on Auditor Performance

Authors: Binti Shofiatul Jannah, Hans Wakhida Rakhmatullah

Abstract:

This paper aims to examine the influence of role conflict, role ambiguity and job satisfaction on auditor performance. This study uses survey method using a questionnaire to collect the data. The questionnaires distributes were 104 respondents. The respondents are auditors who work for public accounting firms in East Java. Partial Least Square (PLS) with program SmartPLS version 2.0 were used to hypothesis testing. The result shows that: (1) there is no negative influence of role conflict on auditor performance; (2) there is negative influence of role ambiguity on auditor performance; (3) there is positive influence of job satisfaction on auditor performance.

Keywords: role conflict, role ambiguity, job satisfaction, performance

Procedia PDF Downloads 468
1279 Anonymity and Irreplaceability: Gross Anatomical Practices in Japanese Medical Education

Authors: Ayami Umemura

Abstract:

Without exception, all the bodies dissected in the gross anatomical practices are bodies that have lived irreplaceable lives, laughing and talking with family and friends. While medical education aims to cultivate medical knowledge that is universally applicable to all human bodies, it relies on a unique, irreplaceable, and singular entity. In this presentation, we will explore the ``irreplaceable relationship'' that is cultivated between medical students and anonymous cadavers during gross anatomical practices, drawing on Emmanuel Levinas's ``ethics of the face'' and Martin Buber's discussion of “I-Thou.'' Through this, we aim to present ``a different ethic'' that emerges only in the context of face-to-face relationships, which differs from the generalized, institutionalized, mass-produced ethics like seen in so-called ``ethics codes.'' Since the 1990s, there has been a movement around the world to use gross anatomical practices as an "educational tool" for medical professionalism and medical ethics, and some educational institutions have started disclosing the actual names, occupations, and places of birth of corpses to medical students. These efforts have also been criticized because they lack medical calmness. In any case, the issue here is that this information is all about the past that medical students never know directly. The critical fact that medical students are building relationships from scratch and spending precious time together without any information about the corpses before death is overlooked. Amid gross anatomical practices, a medical student is exposed to anonymous cadavers with faces and touching and feeling them. In this presentation, we will examine a collection of essays written by medical students on gross anatomical practices collected by the Japanese Association for Volunteer Body Donation from medical students across the country since 1978. There, we see the students calling out to the corpse, being called out to, being encouraged, superimposing the carcasses on their own immediate family, regretting parting, and shedding tears. Then, medical students can be seen addressing the dead body in the second person singular, “you.” These behaviors reveal an irreplaceable relationship between the anonymous cadavers and the medical students. The moment they become involved in an irreplaceable relationship between “I and you,” an accidental and anonymous encounter becomes inevitable. When medical students notice being the inevitable takers of voluntary and addressless gifts, they pledge to become “Good Doctors” owing the anonymous persons. This presentation aims to present “a different ethic” based on uniqueness and irreplaceability that comes from the faces of the others embedded in each context, which is different from “routine” and “institutionalized” ethics. That can only be realized ``because of anonymity''.

Keywords: anonymity, irreplaceability, uniqueness, singularlity, emanuel levinas, martin buber, alain badiou, medical education

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1278 Distinctive Features of Legal Relations in the Area of Subsoil Use, Renewal and Protection in Ukraine

Authors: N. Maksimentseva

Abstract:

The issue of public administration in subsoil use, renewal and protection is of high importance for Ukraine since it is strongly linked to energy security of the state as well as it shall facilitate the people of Ukraine to efficiently implement its propitiatory rights towards natural resources and redistribution of national wealth. As it is stipulated in the Article 11 of the Subsoil Code of Ukraine (the Code) the authorities that administer the industry are limited to central executive bodies and local governments. In particular, it is stipulated in the Code that the Ukraine’s Cabinet of Ministers carries out public administration in geological exploration, production and protection of subsoil. Other state bodies of public administration include central public authority responsible for state environmental protection policies; central public authority in charge of implementation of state geological exploration and efficient subsoil use policies; central authority in charge of state health and safety control policies. There are also public authorities in the Autonomous Republic of Crimea; local executive bodies and other state authorities and local self-government authorities in compliance with laws of Ukraine. This article is devoted to the analysis of the legal relations in the area of public administration of subsoil use, renewal and protection in Ukraine. The main approaches to study the essence of legal relations in the named area as well as its tasks, functions and methods are analyzed. It is concluded in this article that legal relationship in the field of public administration of subsoil use, renewal and protection is characterized by specifics of its task (development of natural resources).

Keywords: legal relations, public administration, subsoil code of Ukraine, subsoil use, renewal and protection

Procedia PDF Downloads 354
1277 Embarrassment as a Trigger Factor of Code Switching From Arabic to English in Egypt: A Case Study in Sociolinguistic

Authors: Samar Mohamed Magdy Abdelrahim

Abstract:

This study is an attempt to investigate the phenomenon of code-switching that takes place between Arabic and English in social discourse among high, well-educated, and young people in Egypt. The study aims at digging deeper to extract the trigger factors of such occurrences, namely when people encounter embarrassing situations in their daily conversations. Nowadays, most young Egyptians tend to use English words in certain situations that might make them feel embarrassed. To disguise their feelings and soften the impact of these words in the context, they code-switch (CS) from Arabic into English. To obtain accurate results, the study utilized a quantitative analysis approach that combines personal observations and a questionnaire to examine the phenomenon appropriately. The questionnaire was designed to categorize different types of embarrassing topics to be evaluated by participants. These topics include certain parts of the human body, types of clothes, taboo words, and specific medical conditions. Many studies have examined the use of CS as a prestigious way of communicating and expressing solidarity between Arabic and English. Other studies have dealt with switches that take place in classrooms. However, not many studies have paid attention to this angle of CS, especially in Egypt. The results conclude that gender and the circumstances that surround the conversation are essential factors of CS since females tend to switch codes more than males in embarrassing situations. According to the study, CS serves the socio-pragmatic function in terms of helping young, well-educated bilinguals express themselves in a second language that would be distressing in the first.

Keywords: code-switching, embarrassment, Arabic, English

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1276 Positive Outcomes of Internship for Students Majoring in Mathematics

Authors: Irina Peterburgsky

Abstract:

We have been working on finding internship positions for our math and computer science majors. Among many other positive outcomes of internship for students majoring in mathematics, there are: students see new applications of mathematics to real life and see new scientific problems; they learn new methods, tools, etc. that they have not seen in their classes; they appreciate the power of mathematics that increases their interest in learning mathematics; they make decisions to take more advanced math courses; students understand better what their potentials, strong points, and limitations are; learn what work ethic is; learn how to work as a member of a team at a workplace; understand better how to offer their help and how to ask for help; start building their professional relationship; build self-confidence as young professionals, and what is the most important - they get a better understanding of their goals in their future professional careers.

Keywords: internship, mathematics, positive outcoms for students, workplace

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1275 Comparative Study of the Distribution of Seismic Loads of Buildings with Asymmetries Plan

Authors: Ahmed Hamza Yache

Abstract:

The main purpose of this study is to estimate the distribution of shear forces in building structures with asymmetries in the plan submitted to seismic forces can cause, in this case, simultaneous deformations of translation and torsion. To this end, the distribution of shear forces is obtained by seismic forces calculated from the equivalent static method of the Algerian earthquake code RPA 99 (2003 version) and spectral modal analysis for an irregular building plan without kinks. Comparison of the results obtained by these two methods used to highlight the difference in terms of distributions of shear forces in such structures.

Keywords: structure, irregular, code, seismic, method, force, period

Procedia PDF Downloads 583
1274 The Relationship Between Argentina and the IMF (2018-2022), Economic Rationality and Moral Discourse

Authors: German Ricci, Horacio Divito

Abstract:

This article analyses the ethical dimension of the IMF in its relationship with Argentina from the Standby Agreement sanctioned in 2018 to the Extended Fund Facilities of 2023. From the analysis of the statements of the IMF, the appeal of the Agency to an ethic is evidenced and supposedly shared with the borrowing country, in addition to the well-known technical-economic evaluations. The Fund "vindicates" and "punishes" the borrowing country through moral judgment. In the Fund's narratives, the "effort," "commitment," and "work" of the local elite are rewarded. On the other hand, there is a repeated discursive emphasis of the IMF on its permanent intention to "help" Argentina through its collaborative nature. Finally, the emergence of moral prescriptions that question the very being of the debtor country and its representatives is detected when the relationship between local authorities and the IMF is tense.

Keywords: IMF, Argentina, ethics, moral, dependency routine, symbolic power

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1273 The Current Importance of the Rules of Civil Procedure in the Portuguese Legal Order: Between Legalism and Adequation

Authors: Guilherme Gomes, Jose Lebre de Freitas

Abstract:

The rules of Civil Procedure that are defined in the Portuguese Civil Procedure Code of 2013 particularly their articles 552 to 626- represent the model that the legislator thought that would be more suitable for national civil litigation, from the moment the action is brought by the plaintiff to the moment when the sentence is issued. However, procedural legalism is no longer a reality in the Portuguese Civil Procedural Law. According to the article 547 of the code of 2013, the civil judge has a duty to adopt the procedure that better suits the circumstances of the case, whether or not it is the one defined by law. The main goal of our paper is to answer the question whether the formal adequation imposed by this article diminishes the importance of the Portuguese rules of Civil Procedure and their daily application by national civil judges. We will start by explaining the appearance of the abovementioned rules in the Civil Procedure Code of 2013. Then we will analyse, using specific examples that were obtained by the books we read, how the legal procedure defined in the abovementioned code does not suit the circumstances of some specific cases and is totally inefficient in some situations. After that, we will, by using the data obtained in the practical research that we are conducting in the Portuguese civil courts within the scope of our Ph.D. thesis (until now, we have been able to consult 150 civil lawsuits), verify whether and how judges and parties make the procedure more efficient and effective in the case sub judice. In the scope of our research, we have already reached some preliminary findings: 1) despite the fact that the legal procedure does not suit the circumstances of some civil lawsuits, there are only two situations of frequent use of formal adequation (the judge allowing the plaintiff to respond to the procedural exceptions deduced in the written defense and the exemption from prior hearing for the judges who never summon it), 2) the other aspects of procedural adequation (anticipation of the production of expert evidence, waiving of oral argument at the final hearing, written allegations, dismissal of the dispatch on the controversial facts and the examination of witnesses at the domicile of one of the lawyers) are still little used and 3) formal adequation tends to happen by initiative of the judge, as plaintiffs and defendants are afraid of celebrating procedural agreements in most situations. In short, we can say that, in the Portuguese legal order of the 21st century, the flexibility of the legal procedure, as it is defined in the law and applied by procedural subjects, does not affect the importance of the rules of Civil Procedure of the code of 2013.

Keywords: casuistic adequation, civil procedure code of 2013, procedural subjects, rules of civil procedure

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1272 SQL Generator Based on MVC Pattern

Authors: Chanchai Supaartagorn

Abstract:

Structured Query Language (SQL) is the standard de facto language to access and manipulate data in a relational database. Although SQL is a language that is simple and powerful, most novice users will have trouble with SQL syntax. Thus, we are presenting SQL generator tool which is capable of translating actions and displaying SQL commands and data sets simultaneously. The tool was developed based on Model-View-Controller (MVC) pattern. The MVC pattern is a widely used software design pattern that enforces the separation between the input, processing, and output of an application. Developers take full advantage of it to reduce the complexity in architectural design and to increase flexibility and reuse of code. In addition, we use White-Box testing for the code verification in the Model module.

Keywords: MVC, relational database, SQL, White-Box testing

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1271 The Terminology of Mandatory Mediation on Commercial Disputes in Türkiye and the Differences from England and Wales’s Approaches

Authors: Sevgi Karaca

Abstract:

Since December 6, 2018, mediation has become mandatory for commercial disputes under the Turkish Commercial Code. Mandatory mediation became one of the “causes of action”, and being compulsory means starting the mediation process before going to court. As it contemplates looking at “the causes of the action”, the terminology may lead to misinterpretation of the core of the phrases. However, the terms pertain to a prerequisite for starting the lawsuit. The court will examine failure to comply with such requirements, and the case will be dismissed without further action. Türkiye’s use of obligatory mediation is highly unusual. It is neither judge-led nor judge-assisted mediation but rather a mediation conducted outside of court with the participation of a third party (mediators). What distinguishes it is the incorporation of obligatory mediation into the causes of actions listed in the Code of Civil Procedure. Being one of the causes of action in a legal case implies that the absence of any of them may result in the procedural dismissal of the case without any further action. The case must be presented to the mediator first, and if the parties are unable to reach an agreement, they must deliver the results of the mediation session. Other than submitting the minutes, parties are ineligible to file a lawsuit. However, despite a lengthy history of use in England and Wales, there are considerable reservations about making mediation mandatory. The Civil Procedure Code does not explicitly mention making mediation mandatory. For the time being, there is no Mediation Code, and case law limits the growth of obligatory mediation. Some renowned judges voiced their desire to re-evaluate the notion of required mediation, prompting the Civil Justice Council to release a study in 2021 on the significance of amending case law and the high value of mandatory mediation. By contrasting the approaches to mandatory mediation in England and Wales, the study will investigate the method of controlled mandatory mediation and its effects on the success of mediation in Türkiye.

Keywords: alternative dispute resolution, case law, cause of action, litigation process, mandatory mediation

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1270 Effects of ECCS on the Cold-Leg Fluid Temperature during SGTR Accidents

Authors: Tadashi Watanabe

Abstract:

The LSTF experiment simulating the SGTR accident at the Mihama Unit-2 reactor is analyzed using the RELAP5/MOD3.3 code. In the accident and thus in the experiment, the ECC water was injected not only into the cold legs but into the upper plenum. Overall transients during the experiment such as pressures and fluid temperatures are simulated well by the code. The cold-leg fluid temperatures are shown to decrease if the upper plenum injection system is connected to the cold leg. It is found that the cold-leg fluid temperatures also decrease if the upper-plenum injection is not used and the cold-leg injection alone is actuated.

Keywords: SGTR, LSTF, RELAP5, ECCS

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1269 Hull Detection from Handwritten Digit Image

Authors: Sriraman Kothuri, Komal Teja Mattupalli

Abstract:

In this paper we proposed a novel algorithm for recognizing hulls in a hand written digits. This is an extension to the work on “Digit Recognition Using Freeman Chain code”. In order to find out the hulls in a user given digit it is necessary to follow three steps. Those are pre-processing, Boundary Extraction and at last apply the Hull Detection system in a way to attain the better results. The detection of Hull Regions is mainly intended to increase the machine learning capability in detection of characters or digits. This can also extend this in order to get the hull regions and their intensities in Black Holes in Space Exploration.

Keywords: chain code, machine learning, hull regions, hull recognition system, SASK algorithm

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1268 Comparing the Embodied Carbon Impacts of a Passive House with the BC Energy Step Code Using Life Cycle Assessment

Authors: Lorena Polovina, Maddy Kennedy-Parrott, Mohammad Fakoor

Abstract:

The construction industry accounts for approximately 40% of total GHG emissions worldwide. In order to limit global warming to 1.5 degrees Celsius, ambitious reductions in the carbon intensity of our buildings are crucial. Passive House presents an opportunity to reduce operational carbon by as much as 90% compared to a traditional building through improving thermal insulation, limiting thermal bridging, increasing airtightness and heat recovery. Up until recently, Passive House design was mainly concerned with meeting the energy demands without considering embodied carbon. As buildings become more energy-efficient, embodied carbon becomes more significant. The main objective of this research is to calculate the embodied carbon impact of a Passive House and compare it with the BC Energy Step Code (ESC). British Columbia is committed to increasing the energy efficiency of buildings through the ESC, which is targeting net-zero energy-ready buildings by 2032. However, there is a knowledge gap in the embodied carbon impacts of more energy-efficient buildings, in particular Part 3 construction. In this case study, life cycle assessments (LCA) are performed on Part 3, a multi-unit residential building in Victoria, BC. The actual building is not constructed to the Passive House standard; however, the building envelope and mechanical systems are designed to comply with the Passive house criteria, as well as Steps 1 and 4 of the BC Energy Step Code (ESC) for comparison. OneClick LCA is used to perform the LCA of the case studies. Several strategies are also proposed to minimize the total carbon emissions of the building. The assumption is that there will not be significant differences in embodied carbon between a Passive House and a Step 4 building due to the building envelope.

Keywords: embodied carbon, energy modeling, energy step code, life cycle assessment

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1267 User-Friendly Task Creation Using a CAD Integrated Robotic System on a Real Workcell

Authors: Alireza Changizi, Arash Rezaei, Jamal Muhammad, Jyrki Latokartano, Minna Lanz

Abstract:

Offline programming (OLP) is a new method in robot programming which is used widely in the industry nowadays which is a simulation base method that can produce the robot codes for motion according to virtual world in the simulation software. In this project Delmia v5 is used as simulation software. First the work cell component was modelled by Catia v5 and all of them was imported to a process file in Delmia and placed roughly to form the virtual work cell. Then robot was added to the work cell from the Delmia library. Work cell was calibrated corresponding to real world work cell to have accurate code. Tool calibration is the first step of calibration scheme and then work cell equipment can be calibrated using 6 point calibration method. Finally generated code needs to be reformed to match related controller code instruction. At the last stage IO were set to accomplish robots cooperation and make their motion synchronized. The pros and cons also will be discussed to clarify the presented results show the feasibility of the method and its effect on production line efficiency. Finally the positive and negative points of the implementation will be discussed.

Keywords: robotic, automated, production, offline programming, CAD

Procedia PDF Downloads 385
1266 Antigen Stasis can Predispose Primary Ciliary Dyskinesia (PCD) Patients to Asthma

Authors: Nadzeya Marozkina, Joe Zein, Benjamin Gaston

Abstract:

Introduction: We have observed that many patients with Primary Ciliary Dyskinesia (PCD) benefit from asthma medications. In healthy airways, the ciliary function is normal. Antigens and irritants are rapidly cleared, and NO enters the gas phase normally to be exhaled. In the PCD airways, however, antigens, such as Dermatophagoides, are not as well cleared. This defect leads to oxidative stress, marked by increased DUOX1 expression and decreased superoxide dismutase [SOD] activity (manuscript under revision). H₂O₂, in high concentrations in the PCD airway, injures the airway. NO is oxidized rather than being exhaled, forming cytotoxic peroxynitrous acid. Thus, antigen stasis on PCD airway epithelium leads to airway injury and may predispose PCD patients to asthma. Indeed, recent population genetics suggest that PCD genes may be associated with asthma. We therefore hypothesized that PCD patients would be predisposed to having asthma. Methods. We analyzed our database of 18 million individual electronic medical records (EMRs) in the Indiana Network for Patient Care research database (INPCR). There is not an ICD10 code for PCD itself; code Q34.8 is most commonly used clinically. To validate analysis of this code, we queried patients who had an ICD10 code for both bronchiectasis and situs inversus totalis in INPCR. We also studied a validation cohort using the IBM Explorys® database (over 80 million individuals). Analyses were adjusted for age, sex and race using a 1 PCD: 3 controls matching method in INPCR and multivariable logistic regression in the IBM Explorys® database. Results. The prevalence of asthma ICD10 codes in subjects with a code Q34.8 was 67% vs 19% in controls (P < 0.0001) (Regenstrief Institute). Similarly, in IBM*Explorys, the OR [95% CI] for having asthma if a patient also had ICD10 code 34.8, relative to controls, was =4.04 [3.99; 4.09]. For situs inversus alone the OR [95% CI] was 4.42 [4.14; 4.71]; and bronchiectasis alone the OR [95% CI] =10.68 (10.56; 10.79). For both bronchiectasis and situs inversus together, the OR [95% CI] =28.80 (23.17; 35.81). Conclusions: PCD causes antigen stasis in the human airway (under review), likely predisposing to asthma in addition to oxidative and nitrosative stress and to airway injury. Here, we show that, by several different population-based metrics, and using two large databases, patients with PCD appear to have between a three- and 28-fold increased risk of having asthma. These data suggest that additional studies should be undertaken to understand the role of ciliary dysfunction in the pathogenesis and genetics of asthma. Decreased antigen clearance caused by ciliary dysfunction may be a risk factor for asthma development.

Keywords: antigen, PCD, asthma, nitric oxide

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1265 The Impact of Religiosity and Ethical Senstivity on Accounting Students’ Ethical Judgement Decision

Authors: Ahmed Mohamed Alteer

Abstract:

The purpose of this paper is come up with theoretical model through understanding the causes and motives behind the auditors' sensitive to ethical dilemma through Auditing Students. This study considers the possibility of auditing students’ ethical judgement being affected by two individual factors, namely ethical sensitivity and religiosity. The finding of this study that there are several ethical theories a models provide a significant understanding of ethical issues and supported that ethical sensitivity and religiosity may affect ethical judgement decision among accounting students. The suggestion model proposes that student ethical judgement is influenced by their ethical sensitivity and their religiosity. Nonetheless, the influence of religiosity on ethical judgement is expected to be via ethical sensitivity.

Keywords: asccounting students, ethical sensitivity, religiosity, ethical judgement

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1264 Forensic Analysis of Signal Messenger on Android

Authors: Ward Bakker, Shadi Alhakimi

Abstract:

The amount of people moving towards more privacy focused instant messaging applications has grown significantly. Signal is one of these instant messaging applications, which makes Signal interesting for digital investigators. In this research, we evaluate the artifacts that are generated by the Signal messenger for Android. This evaluation was done by using the features that Signal provides to create artifacts, whereafter, we made an image of the internal storage and the process memory. This image was analysed manually. The manual analysis revealed the content that Signal stores in different locations during its operation. From our research, we were able to identify the artifacts and interpret how they were used. We also examined the source code of Signal. Using our obtain knowledge from the source code, we developed a tool that decrypts some of the artifacts using the key stored in the Android Keystore. In general, we found that most artifacts are encrypted and encoded, even after decrypting some of the artifacts. During data visualization, some artifacts were found, such as that Signal does not use relationships between the data. In this research, two interesting groups of artifacts were identified, those related to the database and those stored in the process memory dump. In the database, we found plaintext private- and group chats, and in the memory dump, we were able to retrieve the plaintext access code to the application. Nevertheless, we conclude that Signal contains a wealth of artifacts that could be very valuable to a digital forensic investigation.

Keywords: forensic, signal, Android, digital

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1263 Improvement of Model for SIMMER Code for SFR Corium Relocation Studies

Authors: A. Bachrata, N. Marie, F. Bertrand, J. B. Droin

Abstract:

The in-depth understanding of severe accident propagation in Generation IV of nuclear reactors is important so that appropriate risk management can be undertaken early in their design process. This paper is focused on model improvements in the SIMMER code in order to perform studies of severe accident mitigation of Sodium Fast Reactor. During the design process of the mitigation devices dedicated to extraction of molten fuel from the core region, the molten fuel propagation from the core up to the core catcher has to be studied. In this aim, analytical as well as the complex thermo-hydraulic simulations with SIMMER-III code are performed. The studies presented in this paper focus on physical phenomena and associated physical models that influence the corium relocation. Firstly, the molten pool heat exchange with surrounding structures is analysed since it influences directly the instant of rupture of the dedicated tubes favouring the corium relocation for mitigation purpose. After the corium penetration into mitigation tubes, the fuel-coolant interactions result in formation of debris bed. Analyses of debris bed fluidization as well as sinking into a fluid are presented in this paper.

Keywords: corium, mitigation tubes, SIMMER-III, sodium fast reactor

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1262 Tracing the History of Indian Legal System Vis-A-Vis the Code of Hammurabi

Authors: Vandana Kumari

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One of the most ancient and detailed legal codes proclaimed the Babylonian King Hammurabi during his reign in the erstwhile Mesopotamian society, provides a fascinating account of the social and justice system of Babylon. The 282 laws intricately carved on eight feet black stone stela serve as an important source of contemporary commercial, family and criminals laws. This paper attempts an inquiry into the contemporary relevance of this legal code to our current legal system. An exhaustive study of one of ancient legal system based on a series of practical experiences rather than being founded on mere theoretical ideologies can be assumed pertinent to the promulgation of practically viable laws in our country. The first chapter of the paper focuses on law seven which established the rules of commerce and the role of government in overseeing justice and honesty regarding the law of property. The second chapter deals with the laws of family, marriages, divorce and adoption prevailing in the Babylonian era. The third chapter traces the earliest known history of criminal jurisprudence which impregnated the principle of an eye for an eye. The paper is not merely a theoretical account of the Mesopotamian way of living but a novice attempt to discover the roots of Indian laws in the ruins of the courtrooms of the Hammurabi Empire.

Keywords: Babylonian legal system, Contemporary relevance, criminal jurisprudence, Hammurabi Code

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1261 Effect of Bored Pile Diameter in Sand on Friction Resistance

Authors: Ashraf Mohammed M. Eid, Hossam El Badry

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The bored pile friction resistance may be affected by many factors such as the method of construction, pile length and diameter, the soil properties, as well as the depth below ground level. These factors can be represented analytically to study the influence of diameter on the unit skin friction. In this research, the Egyptian Code of soil mechanics is used to assess the skin friction capacity for either the ordinary pile diameter as well as for the large pile diameter. The later is presented in the code and through the work of some researchers based on the results of investigations adopted for a sufficient number of field tests. The comparative results of these researchers with respect to the Egyptian Code are used to check the adequacy of both methods. Based on the results of this study, the traditional static formula adopted for piles of diameter less than 60 cm may be continually used for larger piles by correlating the analyzed formulae. Accordingly, the corresponding modified angle of internal friction is concluded demonstrating a reduction of shear strength due to soil disturbance along the pile shaft. Based on this research the difference between driven piles and bored piles constructed in same soil can be assessed and a better understanding can be evaluated for the effect of different factors on pile skin friction capacity.

Keywords: large piles, static formula, friction piles, sandy soils

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1260 Attribute Analysis of Quick Response Code Payment Users Using Discriminant Non-negative Matrix Factorization

Authors: Hironori Karachi, Haruka Yamashita

Abstract:

Recently, the system of quick response (QR) code is getting popular. Many companies introduce new QR code payment services and the services are competing with each other to increase the number of users. For increasing the number of users, we should grasp the difference of feature of the demographic information, usage information, and value of users between services. In this study, we conduct an analysis of real-world data provided by Nomura Research Institute including the demographic data of users and information of users’ usages of two services; LINE Pay, and PayPay. For analyzing such data and interpret the feature of them, Nonnegative Matrix Factorization (NMF) is widely used; however, in case of the target data, there is a problem of the missing data. EM-algorithm NMF (EMNMF) to complete unknown values for understanding the feature of the given data presented by matrix shape. Moreover, for comparing the result of the NMF analysis of two matrices, there is Discriminant NMF (DNMF) shows the difference of users features between two matrices. In this study, we combine EMNMF and DNMF and also analyze the target data. As the interpretation, we show the difference of the features of users between LINE Pay and Paypay.

Keywords: data science, non-negative matrix factorization, missing data, quality of services

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1259 Learners’ Perceptions of Tertiary Level Teachers’ Code Switching: A Vietnamese Perspective

Authors: Hoa Pham

Abstract:

The literature on language teaching and second language acquisition has been largely driven by monolingual ideology with a common assumption that a second language (L2) is best taught and learned in the L2 only. The current study challenges this assumption by reporting learners' positive perceptions of tertiary level teachers' code switching practices in Vietnam. The findings of this study contribute to our understanding of code switching practices in language classrooms from a learners' perspective. Data were collected from student participants who were working towards a Bachelor degree in English within the English for Business Communication stream through the use of focus group interviews. The literature has documented that this method of interviewing has a number of distinct advantages over individual student interviews. For instance, group interactions generated by focus groups create a more natural environment than that of an individual interview because they include a range of communicative processes in which each individual may influence or be influenced by others - as they are in their real life. The process of interaction provides the opportunity to obtain the meanings and answers to a problem that are "socially constructed rather than individually created" leading to the capture of real-life data. The distinct feature of group interaction offered by this technique makes it a powerful means of obtaining deeper and richer data than those from individual interviews. The data generated through this study were analysed using a constant comparative approach. Overall, the students expressed positive views of this practice indicating that it is a useful teaching strategy. Teacher code switching was seen as a learning resource and a source supporting language output. This practice was perceived to promote student comprehension and to aid the learning of content and target language knowledge. This practice was also believed to scaffold the students' language production in different contexts. However, the students indicated their preference for teacher code switching to be constrained, as extensive use was believed to negatively impact on their L2 learning and trigger cognitive reliance on the L1 for L2 learning. The students also perceived that when the L1 was used to a great extent, their ability to develop as autonomous learners was negatively impacted. This study found that teacher code switching was supported in certain contexts by learners, thus suggesting that there is a need for the widespread assumption about the monolingual teaching approach to be re-considered.

Keywords: codeswitching, L1 use, L2 teaching, learners’ perception

Procedia PDF Downloads 322
1258 The Pressure Distribution on the Rectangular and Trapezoidal Storage Tanks' Perimeters Due to Liquid Sloshing Impact

Authors: Hassan Saghi, Gholam Reza Askarzadeh Garmroud, Seyyed Ali Reza Emamian

Abstract:

Sloshing phenomenon is a complicated free surface flow problem that increases the dynamic pressure on the sidewalls and the bottom of the storage tanks. When the storage tanks are partially filled, it is essential to be able to evaluate the fluid dynamic loads on the tank’s perimeter. In this paper, a numerical code was developed to determine the pressure distribution on the rectangular and trapezoidal storage tanks’ perimeters due to liquid sloshing impact. Assuming the fluid to be inviscid, the Laplace equation and the nonlinear free surface boundary conditions are solved using coupled BEM-FEM. The code performance for sloshing modeling is validated against available data. Finally, this code is used for partially filled rectangular and trapezoidal storage tanks and the pressure distribution on the tanks’ perimeters due to liquid sloshing impact is estimated. The results show that the maximum pressure on the perimeter of the rectangular and trapezoidal storage tanks was decreased along the sidewalls from the top to the bottom. Furthermore, the period of the pressure distribution is different for different points on the tank’s perimeter and it is bigger in the trapezoidal tanks compared to the rectangular ones.

Keywords: pressure distribution, liquid sloshing impact, sway motion, trapezoidal storage tank, coupled BEM-FEM

Procedia PDF Downloads 550
1257 Investigation of Efficient Production of ¹³⁵La for the Auger Therapy Using Medical Cyclotron in Poland

Authors: N. Zandi, M. Sitarz, J. Jastrzebski, M. Vagheian, J. Choinski, A. Stolarz, A. Trzcinska

Abstract:

¹³⁵La with the half-life of 19.5 h can be considered as a good candidate for Auger therapy. ¹³⁵La decays almost 100% by electron capture to the stable ¹³⁵Ba. In this study, all important possible reactions leading to ¹³⁵La production are investigated in details, and the corresponding theoretical yield for each reaction using the Monte-Carlo method (MCNPX code) are presented. Among them, the best reaction based on the cost-effectiveness and production yield regarding Poland facilities equipped with medical cyclotron has been selected. ¹³⁵La is produced using 16.5 MeV proton beam of general electric PET trace cyclotron through the ¹³⁵Ba(p,n)¹³⁵La reaction. Moreover, for a consistent facilitating comparison between the theoretical calculations and the experimental measurements, the beam current and also the proton beam energy is measured experimentally. Then, the obtained proton energy is considered as the entrance energy for the theoretical calculations. The production yield finally is measured and compared with the results obtained using the MCNPX code. The results show the experimental measurement and the theoretical calculations are in good agreement.

Keywords: efficient ¹³⁵La production, proton cyclotron energy measurement, MCNPX code, theoretical and experimental production yield

Procedia PDF Downloads 139
1256 Seismic Response of Reinforced Concrete Buildings: Field Challenges and Simplified Code Formulas

Authors: Michel Soto Chalhoub

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Building code-related literature provides recommendations on normalizing approaches to the calculation of the dynamic properties of structures. Most building codes make a distinction among types of structural systems, construction material, and configuration through a numerical coefficient in the expression for the fundamental period. The period is then used in normalized response spectra to compute base shear. The typical parameter used in simplified code formulas for the fundamental period is overall building height raised to a power determined from analytical and experimental results. However, reinforced concrete buildings which constitute the majority of built space in less developed countries pose additional challenges to the ones built with homogeneous material such as steel, or with concrete under stricter quality control. In the present paper, the particularities of reinforced concrete buildings are explored and related to current methods of equivalent static analysis. A comparative study is presented between the Uniform Building Code, commonly used for buildings within and outside the USA, and data from the Middle East used to model 151 reinforced concrete buildings of varying number of bays, number of floors, overall building height, and individual story height. The fundamental period was calculated using eigenvalue matrix computation. The results were also used in a separate regression analysis where the computed period serves as dependent variable, while five building properties serve as independent variables. The statistical analysis shed light on important parameters that simplified code formulas need to account for including individual story height, overall building height, floor plan, number of bays, and concrete properties. Such inclusions are important for reinforced concrete buildings of special conditions due to the level of concrete damage, aging, or materials quality control during construction. Overall results of the present analysis show that simplified code formulas for fundamental period and base shear may be applied but they require revisions to account for multiple parameters. The conclusion above is confirmed by the analytical model where fundamental periods were computed using numerical techniques and eigenvalue solutions. This recommendation is particularly relevant to code upgrades in less developed countries where it is customary to adopt, and mildly adapt international codes. We also note the necessity of further research using empirical data from buildings in Lebanon that were subjected to severe damage due to impulse loading or accelerated aging. However, we excluded this study from the present paper and left it for future research as it has its own peculiarities and requires a different type of analysis.

Keywords: seismic behaviour, reinforced concrete, simplified code formulas, equivalent static analysis, base shear, response spectra

Procedia PDF Downloads 230
1255 Automatic Generating CNC-Code for Milling Machine

Authors: Chalakorn Chitsaart, Suchada Rianmora, Mann Rattana-Areeyagon, Wutichai Namjaiprasert

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G-code is the main factor in computer numerical control (CNC) machine for controlling the tool-paths and generating the profile of the object’s features. For obtaining high surface accuracy of the surface finish, non-stop operation is required for CNC machine. Recently, to design a new product, the strategy that concerns about a change that has low impact on business and does not consume lot of resources has been introduced. Cost and time for designing minor changes can be reduced since the traditional geometric details of the existing models are applied. In order to support this strategy as the alternative channel for machining operation, this research proposes the automatic generating codes for CNC milling operation. Using this technique can assist the manufacturer to easily change the size and the geometric shape of the product during the operation where the time spent for setting up or processing the machine are reduced. The algorithm implemented on MATLAB platform is developed by analyzing and evaluating the geometric information of the part. Codes are created rapidly to control the operations of the machine. Comparing to the codes obtained from CAM, this developed algorithm can shortly generate and simulate the cutting profile of the part.

Keywords: geometric shapes, milling operation, minor changes, CNC Machine, G-code, cutting parameters

Procedia PDF Downloads 348
1254 Secure Content Centric Network

Authors: Syed Umair Aziz, Muhammad Faheem, Sameer Hussain, Faraz Idris

Abstract:

Content centric network is the network based on the mechanism of sending and receiving the data based on the interest and data request to the specified node (which has cached data). In this network, the security is bind with the content not with the host hence making it host independent and secure. In this network security is applied by taking content’s MAC (message authentication code) and encrypting it with the public key of the receiver. On the receiver end, the message is first verified and after verification message is saved and decrypted using the receiver's private key.

Keywords: content centric network, client-server, host security threats, message authentication code, named data network, network caching, peer-to-peer

Procedia PDF Downloads 642