Search results for: fractional–order proportional integral (FOPI) controller

Authors: R. Biondi, G. Dys, G. Ferone, T. Renard, M. Zysman

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This paper describes an automated implementable system for impulsive signals detection and recognition. The system uses a Digital Signal Processing device for the detection and identification process. Here the system analyses the signals in real time in order to produce a particular response if needed. The system analyses the signals in real time in order to produce a specific output if needed. Detection is achieved through normalizing the inputs and comparing the read signals to a dynamic threshold and thus avoiding detections linked to loud or fluctuating environing noise. Identification is done through neuronal network algorithms. As a setup our system can receive signals to “learn” certain patterns. Through “learning” the system can recognize signals faster, inducing flexibility to new patterns similar to those known. Sound is captured through a simple jack input, and could be changed for an enhanced recording surface such as a wide-area recorder. Furthermore a communication module can be added to the apparatus to send alerts to another interface if needed.

Keywords: sound detection, impulsive signal, background noise, neural network

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Authors: Raied, Badr Al-Fulaiti, E. I. El-Shafey

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Cyclodextrin (CD) derivatives (αCD, βCD, ϒCD and hp-βCD) were successfully immobilized on silica gel surface via epichlorohydrin as a cross linker. The ratio of silica to CD was optimized in preliminary experiments based on best performance of iodine adsorption capacity. Selected adsorbents with ratios of silica to CD derivatives, in this study, include Si-αCD (3:2), Si-βCD (4:1), Si-ϒCD (4:1) and Si-hp-βCD (4:1). The adsorption of iodine (I2/KI) solution was investigated in terms of initial pH, contact time, iodine concentration and temperature. No significant variations was noticed for iodine adsorption at different pH values, thus, initial pH 6 was selected for further studies. Equilibrium adsorption was reached faster on Si-hp-βCD than other adsorbents with kinetic adsorption data fitting well pseudo second order model. Activation energy (Ea) was found to be in the range of 12.7 - 23.4 kJ/mol. Equilibrium adsorption data were found to fit well the Langmuir adsorption model with lower uptake as temperature rises. Iodine uptake follows the order: Si-hp-βCD (714 mg/g) >Si-αCD (625 mg/g) >Si-βCD (555.6 mg/g)> Si-ϒCD (435 mg/g). Thermodynamic study showed that iodine adsorption is exothermic and spontaneous. Adsorbents reuse exhibited excellent performance for iodine adsorption with a decrease in iodine uptake of ~ 2- 4 % in the third adsorption cycle.

Keywords: adsorption, iodine, silica, cyclodextrin, functionalization, epichlorohydrin

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Authors: Armenuhi Ghazaryan, Qnarik Poghosyan, Tadevos Markosyan

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We have considered the high-order harmonic generation in-plane graphene quantum dots of hexagonal shape by the independent quasiparticle approximation-tight binding model. We have investigated how such a nonlinear effect is affected by a strong optical wave field, quantum dot typical band gap and lateral size, and dephasing processes. The equation of motion for the density matrix is solved by performing the time integration with the eight-order Runge-Kutta algorithm. If the optical wave frequency is much less than the quantum dot intrinsic band gap, the main aspects of multiphoton high harmonic emission in quantum dots are revealed. In such a case, the dependence of the cutoff photon energy on the strength of the optical pump wave is almost linear. But when the wave frequency is comparable to the bandgap of the quantum dot, the cutoff photon energy shows saturation behavior with an increase in the wave field strength.

Keywords: strong wave field, multiphoton, bandgap, wave field strength, nanostructure

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Authors: Tomas Menard

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The design of control-law for engineering systems has been investigated for many decades. While many results are concerned with continuous systems with continuous output, nowadays, many controlled systems have to transmit their output measurements through network, hence making it discrete-time. But it is well known that the sampling of a system whose control-law is based on the continuous output may render the system unstable, especially when this sampling period is long compared to the system dynamics. The control design then has to be adapted in order to cope with this issue. In this paper, we consider systems which can be modeled as double integrator with uncertainty on the input since many mechanical systems can be put under such form. We present a control scheme based on an observer using only discrete time measurement and which provides continuous time estimation of the state, combined with a continuous control law, which stabilized a system with second-order dynamics even in the presence of uncertainty. It is further shown that arbitrarily long sampling periods can be dealt with properly setting the control scheme parameters.

Keywords: dynamical system, control law design, sampled output, observer design

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Authors: Beghdadi Lotfi

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In the present work a numerical method is proposed in order to optimize the thermal performance of finned surfaces. The bidimensional temperature distribution on the longitudinal section of the fin is calculated by restoring to the finite volumes method. The heat flux dissipated by a generic profile fin is compared with the heat flux removed by the rectangular profile fin with the same length and volume. In this study, it is shown that a finite volume method for quadrilaterals unstructured mesh is developed to predict the two dimensional steady-state solutions of conduction equation, in order to determine the sinusoidal parameter values which optimize the fin effectiveness. In this scheme, based on the integration around the polygonal control volume, the derivatives of conduction equation must be converted into closed line integrals using same formulation of the Stokes theorem. The numerical results show good agreement with analytical results. To demonstrate the accuracy of the method, the absolute and root-mean square errors versus the grid size are examined quantitatively.

Keywords: Stokes theorem, unstructured grid, heat transfer, complex geometry, effectiveness

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Authors: Djehich Mohamed Yousri

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This research deals with an important issue in Islamic political thought, which is the relationship of ethics to the Islamic political system. This is done by following the legal politics books and analyzing their texts in order to reach the moral values on which the political system in Islam is based, starting from the concept of politics to the political principles and conditions of the ruler and the reasons for his removal and the conditions of those authorized to choose him, and ending with the ruler’s relationship with his people, and the relationship of the Islamic state with other countries. The research concluded that moral values are the basis of the political system in Islam, and the reason for this is due to the fact that Islam is a religion and a global and realistic human system that embraces morals and higher values in order to preserve its lofty message and calls for brotherhood, love, and justice and does not harm human morals. And if the reality of politics in the Islamic world today is not related to the moral values and the lofty message of Islam, this research tries to show the origins of political theory in Islam, and the purpose of the Islamic political system, towards the morality of politics.

Keywords: moral, politics, islam, political system, islamic political system

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Authors: Alka Jakhar, Harmanpreet Kaur Sandhu, Samaresh Das

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The Terahertz (THz) technology-based devices are heightening at an alarming rate on account of the wide range of applications in imaging, security, communication, and spectroscopic field. The various available room operational THz detectors, including Golay cell, pyroelectric detector, field-effect transistors, and photoconductive antennas, have some limitations such as narrow-band response, slow response speed, transit time limits, and complex fabrication process. There is an urgent demand to explore new materials and device structures to accomplish efficient THz detection systems. Recently, TMDs including topological semimetals and topological insulators such as PtSe₂, MoTe₂, WSe₂, and PtTe₂ provide novel feasibility for photonic and optical devices. The peculiar properties of these materials, such as Dirac cone, fermions presence, nonlinear optical response, high conductivity, and ambient stability, make them worthy for the development of the THz devices. Here, the platinum telluride (PtTe₂) based devices have been demonstrated for THz detection in the frequency range of 0.1-1 THz. The PtTe₂ is synthesized by direct selenization of the sputtered platinum film on the high-resistivity silicon substrate by using the chemical vapor deposition (CVD) method. The Raman spectra, XRD, and XPS spectra confirm the formation of the thin PtTe₂ film. The PtTe₂ channel length is 5µm and it is connected with a bow-tie antenna for strong THz electric field confinement in the channel. The characterization of the devices has been carried out in a wide frequency range from 0.1-1 THz. The induced THz photocurrent is measured by using lock-in-amplifier after preamplifier. The maximum responsivity is achieved up to 1 A/W under self-biased mode. Further, this responsivity has been increased by applying biasing voltage. This photo response corresponds to low energy THz photons is mainly due to the photo galvanic effect in PtTe₂. The DC current is induced along the PtTe₂ channel, which is directly proportional to the amplitude of the incident THz electric field. Thus, these new topological semimetal materials provide new pathways for sensitive detection and sensing applications in the THz domain.

Keywords: terahertz, detector, responsivity, topological-semimetals

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Authors: Maor Farid, Oleg Gendelman

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The following study deals with fluid vibration of a liquid in a partially filled vessel under periodic ground excitation. This external excitation might lead to hidraulic impact applied on the vessel inner walls. In order to model these sloshing dynamic regimes, several equivalent mechanical models were suggested in the literature, such as series of pendula or mass-spring systems that are able to impact the inner tank walls. In the following study, we use the latter methodology, use parameter values documented in literature corresponding to cylindrical tanks and consider structural elasticity of the tank. The hydraulic impulses are modeled by the high-exponent potential function. Additional system parameters are found with the help of Finite-Element (FE) analysis. Model-driven stress assessment method is developed. Finally, vibration mitigation performances of both tuned mass damper (TMD) and nonlinear energy sink (NES) are examined.

Keywords: nonlinear energy sink (NES), reduced-order modelling, liquid sloshing, vibration mitigation, vibro-impact dynamics

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Authors: Drago Jakovcevic, Mihovil Andelinovic, Igor Husak

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The aim of this paper is to explore the economic circumstances in which the selective credit policy, the least used instrument of four types of instruments on disposal to central banks, should be used. The most significant example includes the use of selective credit policies in response to the emergence of the global financial crisis by the FED. Specifics of the potential use of selective credit policies as the instigator of economic growth in Croatia, a small open economy, are determined by high euroization of financial system, fixed exchange rate and long-term trend growth of external debt that is related to the need to maintain high levels of foreign reserves. In such conditions, the classic forms of selective credit policies are unsuitable for the introduction. Several alternative approaches to implement selective credit policies are examined in this paper. Also, thorough analysis of distribution of selective monetary policy loans among economic sectors in Croatia is conducted in order to minimize the risk of investing funds and maximize the return, in order to influence the GDP growth.

Keywords: global crisis, selective credit policy, small open economy, Croatia

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Authors: O. Benturki, A. Benturki

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Activated carbon was prepared from Jujube seeds by chemical activation with potassium hydroxide (KOH), followed by pyrolysis at 800°C. Batch studies were conducted for kinetic, thermodynamic and equilibrium studies on the adsorption of phenol (P) and 2-4 dichlorophenol (2-4 DCP) from aqueous solution, than the adsorption capacities followed the order of 2-4 dichlorophenol > phenol. The operating variables studied were initial phenols concentration, contact time, temperature and solution pH. Results show that the pH value of 7 is favorable for the adsorption of phenols. The sorption data have been analyzed using Langmuir and Freundlich isotherms. The isotherm data followed Langmuir Model. The adsorption processes conformed to the pseudo-second-order rate kinetics. Thermodynamic parameters such as enthalpy, entropy and Gibb’s free energy changes were also calculated and it was found that the sorption of phenols by Jujuba seeds activated carbon was a spontaneous process The maximum adsorption efficiency of phenol and 2-4 dichlorophenol was 142.85 mg.g−1 and 250 mg.g−1, respectively.

Keywords: activated carbon, adsorption, isotherms, Jujuba seeds, phenols, langmuir

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Authors: Hakan Bozdoğan

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The goal of this paper is to evaluate the species richness, diversity and structure of in different habitats in the Kahramanmaraş Province in Turkey by using a mathematical program called as Geo-Gebra Software. The Ascalaphidae family comprises the most visually remarkable members of the order Neuroptera due to large dimensions, aerial predatory behaviour and dragonfly-like (or even butterfly-like) habits, allowing an immediate recognition also for occasional observers. Otherwise, they are one of the more poorly known families of the order in respect to biology, ecology and especially larval morphology. This discrepancy appears particularly noteworthy considering that it is a fairly large family (ca. 430 species) widely distributed in tropical and temperate areas of the World. The use of Dynamic Geometry, Analytical Softwares provides researchers a great way of visualising mathematical objects and encourage them to carry out tasks to interact with such objects and add to support of their researching. In this study we implemented; Circle with Center Through Point, Perpendicular Line, Vectors and Rays, Segments and Locus to elucidate the ecological and habitat behaviours of Butterfly-like lacewings in an analytical plane by using Geo-Gebra.

Keywords: neuroptera, Ascalaphidae, geo-gebra software, habitat selectivity

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Authors: Hayani Anastasia, Junus Widjaja, Anis Nur Widayati

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In Indonesia, schistosomiasis is caused by Schistosoma japonicum with Oncomelania hupensis lindoensis as the intermediate host. Schistosomiasis can infect humans and all species of mammals. In order to achieve schistosomiasis elimination by 2020, schistosomiasis control, including environmental management, has been carried out by multi-sector. A cross-sectional study was conducted in 2018 to evaluate the multi-sectoral schistosomiasis control program. Data were collected by depth interviews of stakeholders, stool surveys, snail surveys, observation, and document reviews. About 53.6% of control programs in the schistosomiasis control roadmap were not achieved. The number of foci area found in 2018 are not significantly different compared to before the control programs. Moreover, the prevalence of schistosomiasis in the human was 0-5.1% and in mammals was the range from 0 to 10%. In order to overcome the problems, a policy about schistosomiasis as a priority program in ministries and agencies other than the Ministry of Health is needed. Innovative health promotion with interactive media also needs to be applied. Also, the schistosomiasis work team needs to be more active with the Agency of Regional Development as the leading sector.

Keywords: evaluation, Indonesia, multi-sector, schistosomiasis

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Authors: M. G. Nasuruddin, S. Ishak

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In anthropological medicine (traditional therapeutic healing) symbolic interface are used to connect with the cognitive and metacognitive mechanisms to activate conscious and unconscious response of patients or other recipients. At the same time they are used to communicate with the inhabitants of the nether world to whom are ascribed almost all cases of psychosomatic illness. The symbols, which are cultural specific, are divided into verbal and non-verbal forms of communication. The verbal forms are chanting of mantra and doa and the invocation to invoke the spirits while the non-verbal ones are the physical materials such as the offerings, props and decorative elements, music, movements, olfactory sensation and the performance space. The process of communication through these symbols is affected by the Shaman who is a link or intermediary between the healer (Shaman) and the patients and between the healer and the spirits of the nether world. The paper also examines the scientific perspective of the traditional healing through the use of these symbols. The response to these symbols as external stimuli is embedded in the genes that are linked to the hereditary factor in the person’s DNA. When the patients are tuned in to external stimuli such as music, chanting and singing (sonic orders), it can triggers a response from the brain, which may activate its inner pharmacy by releasing drugs such as dopamine and/or opiodsto ameliorate pain and counter depression, anxiety and create a feel good feeling. These symbols act like placebo, evoking the power of the mind over the body and triggering the innate self-healing energy. At the same time they could also be used as nocebo, for example black magic, which has the opposite effect of placebo. In whatever capacity they operate these symbols, which are either visual or auditory, is an integral part of anthropological medicine. For they communicate and conjure emotional responses that are conducive to healing by activating the internal brain pharmacy.

Keywords: communication, healing, placebo, nacebo, symbol

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Authors: Haley Hrymak

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For decades drug addiction has been understood to be a health problem and not a social problem. While research has advanced to allow for a more comprehensive understanding of the factors affecting addiction, the justice system has lagged behind. Given all that is known about addiction as a health issue and the need for effective rehabilitation to prevent further involvement with crime, there is a need for a dramatic shift in order to ensure individual's human right to health is being upheld within the Canadian criminal justice system. This research employs the qualitative methodology to interview advocates who work with substance users within the Greater Vancouver area to explore best practices for representing individuals with substance abuse issues within the Canadian justice system. The research shows that treatment, not punishment, is what is needed in order for recidivism to be reduced for individuals with substance abuse issues. The creative options that advocates employ to work within the current system are intended to provide a guide for lawyers working within the current criminal justice system.

Keywords: addiction, criminal law, right to health, rehabilitation

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Authors: Bilgehan Gültekin, Tuba Gültekin

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The first stage to procure peace communication is to construct a mutual accordance, which can be defined as: To constitute reconciliation ground in order to open and constitute the right peace and dialogue areas. For example: In Turkey’s EU entry process, in order to procure French public opinion, to constitute a communication frame is a must. For the constitution of this frame, the titles of discussion in which it will be moved and for which French public opinion will show its support must be determined. The most important title of this ground is Turkey’s peace potential for Europe with its strategic position. For this reason, it’s is so strategic for peace communication that Turkey’s contributions for Europe and World should be opened up for discussion in public opinion in France and be introduced as a strong accordance ground.Peace based diplomacy, peace communication strategies and peace lobbying in the example of Turkey-France relations presents a strong peace titles.

Keywords: intercultural communication, mediation education, common sense leaders, artistic sensitivity

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Authors: Sang Hun Park, Moung Young Lee, Su Min Yu, Hyun Sang Jo, Ji Hyeon Kim, Chul Gyu Song

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A near-infrared light source used as a light source in the fluorescence imaging system is suitable for use in real-time during the operation since it has no interference in surgical vision. However, fluorescence images do not have depth information. In this paper, we configured the device with the research on molecular imaging systems for monitoring thrombus imaging using fluorescence and photoacoustic. Fluorescence imaging was performed using a phantom experiment in order to search the exact location, and the Photoacoustic image was in order to detect the depth. Fluorescence image obtained when evaluated through current phantom experiments when the concentration of the contrast agent is 25μg / ml, it was confirmed that it looked sharper. The phantom experiment is has shown the possibility with the fluorescence image and photoacoustic image using an indocyanine green contrast agent. For early diagnosis of cardiovascular diseases, more active research with the fusion of different molecular imaging devices is required.

Keywords: fluorescence, photoacoustic, indocyanine green, carotid artery

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Authors: Hirofumi Miyajima, Kazuya Kishida, Noritaka Shigei, Hiromi Miyajima

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Most of self-tuning fuzzy systems, which are automatically constructed from learning data, are based on the steepest descent method (SDM). However, this approach often requires a large convergence time and gets stuck into a shallow local minimum. One of its solutions is to use fuzzy rule modules with a small number of inputs such as DIRMs (Double-Input Rule Modules) and SIRMs (Single-Input Rule Modules). In this paper, we consider a (generalized) DIRMs model composed of double and single-input rule modules. Further, in order to reduce the redundant modules for the (generalized) DIRMs model, pruning and generative learning algorithms for the model are suggested. In order to show the effectiveness of them, numerical simulations for function approximation, Box-Jenkins and obstacle avoidance problems are performed.

Keywords: Box-Jenkins's problem, double-input rule module, fuzzy inference model, obstacle avoidance, single-input rule module

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Authors: Kudirat I. Zakariyyah, Iniobong B. John, Julius O. Faremi, David Adio-Moses

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One of the key contributors to firms’ growth, performance, and sustainability is entrepreneurial orientation (EO). Most studies on EO, however, are in other industries than construction and, more often, exploratory. The purpose of this study is thus to create an awareness on entrepreneurial orientation and its dimensions in contracting firms. Considering the need for sustainability, the study thus examined contracting firms’ entrepreneurial orientation dimensions that are required in order to keep pace with the demands for sustainable development. This was done by giving out questionnaires to a sample of 116 respondents from a population of 166 construction firms in Lagos state. Data were collected through a survey and analysed using mean scores and analysis of variance (ANOVA). The result revealed the prevalence of the four dimensions of EO, though in moderate proportion. In addition, the study identified review of organisational structure as the top entrepreneurial orientation dimension needed for sustainable development. The study concludes that the firms should identify the existing orientation dimensions and its relevance with sustainability so as to be able to know the required review that will be appropriate in the industry. It is recommended that the firms need to do more on raising the level of prevalence of the various orientation dimensions in order to achieve the merits of the different constructs of sustainability.

Keywords: construction, culture, entrepreneurial-orientation, dimension, sustainability

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Authors: Faiza Chaib, Yasmina-Nadia Bendahmane, Fatima Zohra Ghanemi

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In order to know the traditional use of aromatic and medicinal plants in natural cosmetics, we carried out an ethnobotanical study using an online quiz among the Algerian population residing mainly in western Algeria (Oran, Tlemcen, and Mostaganem). Our study identified 37 plant species used as cosmetic plants, divided into 9 botanical families. The families mainly used and the richest in species are the lamiaceae, the apiecea, and the rutaceae. Our study states that the 5 species with the highest frequency of use and highest citation value are lemon, chamomile, turmeric, garlic, and lavender. Lemon takes first place in the order of frequency. The plants listed have been listed in tables grouping the identification of plants by their scientific and vernacular names, frequency of use, parts used, parts of the body concerned, desired action, as well as the main traditional recipes. This study allowed us to highlight the importance of aromatic plants and to appreciate their traditional practices in natural cosmetics.

Keywords: aromatic plants, ethnobotanical survey, traditional use, natural cosmetics, questionnaire, western Algeria

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Authors: Raquel Amanda Villamizar Gallardo, Oscar Orlando Ortíz Rodríguez

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Enteric viruses are cosmopolitan agents present in several environments including water. These viruses can cause different diseases including gastroenteritis, hepatitis, conjunctivitis, respiratory problems among others. Although in Colombia there are not regulations concerning to routine viral analysis of drinking water, an enhanced understanding of viral pollution and resistance to treatments is desired in order to assure pure water to the population. Viral detection is often complex due to the need of specialized and time-consuming procedures. In addition, viruses are highly diluted in water which is a drawback from the analytical point of view. To this end, a fast and selective detection method for detection enteric viruses (i.e. Hepatitis A and Rotavirus) were applied. Micro- magnetic particles were functionalized with monoclonal antibodies anti-Hepatitis and anti-Rotavirus and they were used to capture, concentrate and separate whole viral particles in raw water and drinking water samples from four treatment plants identified as CAR-01, MON-02, POR-03, TON-04 and located in the Northeastern Colombia. Viruses were molecularly by using RT-PCR One Step Superscript III. Each plant was analyzed at the entry and exit points, in order to determine the initial presence and eventual reduction of Hepatitis A and Rotavirus after disinfection. The results revealed the presence of both enteric viruses in a 100 % of raw water analyzed in all plants. This represents a potential health hazard, especially for those people whose use this water for agricultural purposes. However, in drinking water analysis, enteric viruses was only positive in CAR-01, where was found the presence of Rotavirus. As a conclusion, the results confirm Rotavirus as the best indicator to evaluate the efficacy of potable treatment plant in eliminating viruses. CAR potable water plant should improve their disinfection process in order to remove efficiently enteric viruses.

Keywords: drinking water, hepatitis A, rotavirus, virus removal

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Authors: Mesut BALIBEY, Serpil TÜRKYILMAZ

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A popular topic in the econometrics and time series area is the cointegrating relationships among the components of a nonstationary time series. Engle and Granger’s least squares method and Johansen’s conditional maximum likelihood method are the most widely-used methods to determine the relationships among variables. Furthermore, a method proposed to test a unit root based on the periodogram ordinates has certain advantages over conventional tests. Periodograms can be calculated without any model specification and the exact distribution under the assumption of a unit root is obtained. For higher order processes the distribution remains the same asymptotically. In this study, in order to indicate advantages over conventional test of periodograms, we are going to examine a possible relationship between tourism and economic growth during the period 1999:01-2010:12 for Turkey by using periodogram method, Johansen’s conditional maximum likelihood method, Engle and Granger’s ordinary least square method.

Keywords: cointegration, economic growth, periodogram ordinate, tourism

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Authors: Seok-In Bae, Young-Hoon Lee, Ji-Hwan Kim

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Due to the asymmetry of the material properties of the Functionally Graded Materials(FGMs) in the thickness direction, neutral surface of the model is not the same as the mid-plane of the symmetric structure. In order to investigate the thermal bucking behavior of FGMs, neutral surface is chosen as a reference plane. In the model, material properties are assumed to be temperature dependent, and varied continuously in the thickness direction of the plate. Further, the effective material properties such as Young’s modulus and Poisson’s ratio are homogenized using Mori-Tanaka scheme which considers the interaction among adjacent inclusions. In this work, the finite element methods are used, and the first-order shear deformation theory of plate are accounted. The thermal loads are assumed to be uniform, linear and non-linear distribution through the thickness directions, respectively. Also, the effects of various parameters for thermal buckling behavior of FGM panel are discussed in detail.

Keywords: functionally graded plate, thermal buckling analysis, neutral surface

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Authors: Yi Huang, Clemens Guehmann

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In order to monitor the thermal behavior of an asynchronous machine with squirrel cage rotor, a 9th-order extended Kalman filter (EKF) algorithm is implemented to estimate the temperatures of the stator windings, the rotor cage and the stator core. The state-space equations of EKF are established based on the electrical, mechanical and the simplified thermal models of an asynchronous machine. The asynchronous machine with simplified thermal model in Dymola is compiled as DymolaBlock, a physical model in MATLAB/Simulink. The coolant air temperature, three-phase voltages and currents are exported from the physical model and are processed by EKF estimator as inputs. Compared to the temperatures exported from the physical model of the machine, three parts of temperatures can be estimated quite accurately by the EKF estimator. The online EKF estimator is independent from the machine control algorithm and can work under any speed and load condition if the stator current is nonzero current system.

Keywords: asynchronous machine, extended Kalman filter, resistance, simulation, temperature estimation, thermal model

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Authors: Ifedapo Francis Awolowo

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

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

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Authors: Emberga Terhemb Opara Alexander, Selemo Alexader, Onyekwuru Samuel

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The aeromagnetic data have been used to re-evaluate parts of the Upper Benue Trough Nigeria using spectral analysis technique in order to appraise the mineral accumulation potential of the area. The regional field was separated with a first order polynomial using polyfit program. The residual data was subdivided into 24 spectral blocks using OASIS MONTAJ software program. Two prominent magnetic depth source layers were identified. The deeper source depth values obtained ranges from 1.56km to 2.92km with an average depth of 2.37km as the magnetic basement depth while for the shallower sources, the depth values ranges from -1.17km to 0.98km with an average depth of 0.55km. The shallow depth source is attributed to the volcanic rocks that intruded the sedimentary formation and this could possibly be responsible for the mineralization found in parts of the study area.

Keywords: spectral analysis, Upper Benue Trough, magnetic basement depth, aeromagnetic

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Authors: Najibullah M, Soumendra Nath Kuiry

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Dams and reservoirs are perceived for their estimable alms to irrigation, water supply, flood control, electricity generation, etc. which civilize the prosperity and wealth of society across the world. Meantime the dam breach could cause devastating flood that can threat to the human lives and properties. Failures of large dams remain fortunately very seldom events. Nevertheless, a number of occurrences have been recorded in the world, corresponding in an average to one to two failures worldwide every year. Some of those accidents have caused catastrophic consequences. So it is decisive to predict the dam break flow for emergency planning and preparedness, as it poses high risk to life and property. To mitigate the adverse impact of dam break, modeling is necessary to gain a good understanding of the temporal and spatial evolution of the dam-break floods. This study will mainly deal with one-dimensional (1D) dam break modeling. Less commonly used in the hydraulic research community, another possible option for modeling the rapidly varied dam-break flows is the extended Boussinesq equations (BEs), which can describe the dynamics of short waves with a reasonable accuracy. Unlike the Shallow Water Equations (SWEs), the BEs taken into account the wave dispersion and non-hydrostatic pressure distribution. To capture the dam-break oscillations accurately it is very much needed of at least fourth-order accurate numerical scheme to discretize the third-order dispersion terms present in the extended BEs. The scope of this work is therefore to develop an 1D fourth-order accurate in both space and time Boussinesq model for dam-break flow analysis by using finite-volume / finite difference scheme. The spatial discretization of the flux and dispersion terms achieved through a combination of finite-volume and finite difference approximations. The flux term, was solved using a finite-volume discretization whereas the bed source and dispersion term, were discretized using centered finite-difference scheme. Time integration achieved in two stages, namely the third-order Adams Basforth predictor stage and the fourth-order Adams Moulton corrector stage. Implementation of the 1D Boussinesq model done using PYTHON 2.7.5. Evaluation of the performance of the developed model predicted as compared with the volume of fluid (VOF) based commercial model ANSYS-CFX. The developed model is used to analyze the risk of cascading dam failures similar to the Panshet dam failure in 1961 that took place in Pune, India. Nevertheless, this model can be used to predict wave overtopping accurately compared to shallow water models for designing coastal protection structures.

Keywords: Boussinesq equation, Coastal protection, Dam-break flow, One-dimensional model

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Authors: Eliane Abdo, Olivier Colot

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SMEs are always considered as a national priority due to their contribution to job creation, innovation and growth. Once the start-up phase is crossed with encouraging results, the company enters the phase of growth. In order to improve its competitiveness, maintain and increase its market share, the company is in the necessity even the obligation to develop its tangible and intangible investments. SMEs are generally closed companies with special and critical financial situation, limited resources and difficulty to access the capital markets; their shareholders are always living in a conflict between their independence and their need to increase capital that leads to the entry of new shareholder. The capital structure was always considered the core of research in corporate finance; moreover, the financial crisis and its repercussions on the credit’s availability, especially for SMEs make SME financing a hot topic. On the other hand, financial theories do not provide answers to capital structure’s questions; they offer tools and mode of financing that are more accessible to larger companies. Yet, SME’s capital structure can’t be independent of their governance structure. The classic financial theory supposes independence between the investment decision and the financing decision. Thus, investment determines the volume of funding, but not the split between internal or external funds. In this context, we find interesting to study the hypothesis that SMEs respond positively to the financial theories applied to large firms and to check if they are constrained by conventional solutions used by large companies. In this context, this research focuses on the analysis of the resource’s structure of SME in parallel with their investments’ structure, in order to highlight a link between their assets and liabilities structure. We founded our conceptual model based on two main theoretical frameworks: the Pecking order theory, and the Trade Off theory taking into consideration the SME’s characteristics. Our data were generated from DIANE database. Five hypotheses were tested via a panel regression to understand the type of dependence between the financing methods of 3,244 French SMEs and the development of their investment over a period of 10 years (2007-2016). The results show dependence between equity and internal financing in case of intangible investments development. Moreover, this type of business is constraint to financial debts since the guarantees provided are not sufficient to meet the banks' requirements. However, for tangible investments development, SMEs count sequentially on internal financing, bank borrowing, and new shares issuance or hybrid financing. This is compliant to the Pecking Order Theory. We, therefore, conclude that unlisted SMEs incur more financial debts to finance their tangible investments more than their intangible. However, they always prefer internal financing as a first choice. This seems to be confirmed by the assumption that the profitability of the company is negatively related to the increase of the financial debt. Thus, the Pecking Order Theory predictions seem to be the most plausible. Consequently, SMEs primarily rely on self-financing and then go, into debt as a priority to finance their financial deficit.

Keywords: capital structure, investments, life cycle, pecking order theory, trade off theory

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Authors: Zahra Fotovatnia, Jeffery A. Jones, Alexandra Gottardo

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Speech communication often occurs in environments where noise conceals part of a message. Listeners should compensate for the lack of auditory information by picking up distinct acoustic cues and using semantic and sentential context to recreate the speaker’s intended message. This situation seems to be more challenging in a nonnative than native language. On the other hand, early bilinguals are expected to show an advantage over the late bilingual and monolingual speakers of a language due to their better executive functioning components. In this study, English monolingual speakers were compared with early and late nonnative speakers of English to understand speech in noise processing (SIN) and the underlying neurobiological features of this phenomenon. Auditory mismatch negativities (MMNs) were recorded using a double-oddball paradigm in response to a minimal pair that differed in their middle vowel (beat/bit) at Wilfrid Laurier University in Ontario, Canada. The results did not show any significant structural and electroneural differences across groups. However, vocabulary knowledge correlated positively with performance on tests that measured SIN processing in participants who learned English after age 6. Moreover, their performance on the test negatively correlated with the integral area amplitudes in the left superior temporal gyrus (STG). In addition, the STG was engaged before the inferior frontal gyrus (IFG) in noise-free and low-noise test conditions in all groups. We infer that the pre-attentive processing of words engages temporal lobes earlier than the fronto-central areas and that vocabulary knowledge helps the nonnative perception of degraded speech.

Keywords: degraded speech perception, event-related brain potentials, mismatch negativities, brain regions

Procedia PDF Downloads 92

Authors: Will Brown

Abstract:

Martin Heidegger is considered to be one of the leading philosophical lights of the 20th century with his lecture/essay 'The Question Concerning Technology' proving to be an invaluable text in the study of technology and the understanding of how technology influences the world it is set upon. However, this text has not as of yet been applied to the rapid rise and proliferation of ‘smart’ cities. This article is premised upon the application of the aforementioned text and the smart city in order to provide a fresh, if not critical analysis and interpretation of this phenomena. The first section below provides a brief literature review of smart urbanism in order to lay the groundwork necessary to apply Heidegger’s work to the smart city, from which a framework is developed to interpret the infusion of digital sensing technologies and the urban milieu. This framework is comprised of four concepts put forward in Heidegger’s text: circumscribing, bringing-forth, challenging, and standing-reserve. A concluding chapter is based upon the notion of enframement, arguing that once the rubric of data collection is placed within the urban system, future systems will require the capability to harvest data, resulting in an ever-renewing smart city.

Keywords: air quality sensing, big data, Martin Heidegger, smart city

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Authors: Arezoo Heidary, Abolfazl Mirzazadeh, Aref Gholami-Qadikolaei

Abstract:

In the business environment it is very common that a lot received may not be equal to quantity ordered. in this work, a random disturbance in a received quantity is considered. It is assumed a maximum allowable limit for storage space and inventory investment.The impact of lead time and ordering cost reductions once they act dependently is also investigated. Further, considering a mixture of back order and lost sales for allowable shortage system, the effect of investment on reducing lost sale rate is analyzed. For the proposed control system, a Lagrangian method is applied in order to solve the problem and an algorithmic procedure is utilized to achieve optimal solution with the global minimum expected cost. Finally, proves on concavity and convexity of the model in the decision variables are shown.

Keywords: stochastic inventory system, lead time, ordering cost, lost sale rate, inventory constraints, random disturbance

Procedia PDF Downloads 402