Search results for: standard parallel salam
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 6047

Search results for: standard parallel salam

3407 Towards Integrating Statistical Color Features for Human Skin Detection

Authors: Mohd Zamri Osman, Mohd Aizaini Maarof, Mohd Foad Rohani

Abstract:

Human skin detection recognized as the primary step in most of the applications such as face detection, illicit image filtering, hand recognition and video surveillance. The performance of any skin detection applications greatly relies on the two components: feature extraction and classification method. Skin color is the most vital information used for skin detection purpose. However, color feature alone sometimes could not handle images with having same color distribution with skin color. A color feature of pixel-based does not eliminate the skin-like color due to the intensity of skin and skin-like color fall under the same distribution. Hence, the statistical color analysis will be exploited such mean and standard deviation as an additional feature to increase the reliability of skin detector. In this paper, we studied the effectiveness of statistical color feature for human skin detection. Furthermore, the paper analyzed the integrated color and texture using eight classifiers with three color spaces of RGB, YCbCr, and HSV. The experimental results show that the integrating statistical feature using Random Forest classifier achieved a significant performance with an F1-score 0.969.

Keywords: color space, neural network, random forest, skin detection, statistical feature

Procedia PDF Downloads 448
3406 Investigation of Antibacterial Property of Bamboo In-Terms of Percentage on Comparing with ZnO Treated Cotton Fabric

Authors: Arjun Dakuri, J. Hayavadana

Abstract:

The study includes selection of 100 % bamboo fabric and cotton fabric for the study. The 100% bamboo fabrics were of 127 g/m², and 112 g/m² and 100% cotton grey fabric were of 104 g/m². The cotton fabric was desized, scoured, bleached and then treated with ZnO (as antimicrobial agent) with 1%, 2% and 3% using pad-dry cure method, whereas the bamboo fabrics were only desized. The antimicrobial activity of bamboo and ZnO treated cotton fabrics were evaluated and compared against E. coli and S. aureus as per the standard AATCC - 147. Moisture management properties of selected fabrics were also analyzed. Further, the selected fabric samples were tested for comfort properties like bending length, tearing strength, drape-ability, and specific handle force and air permeability. It was observed that bamboo fabrics show significant antibacterial activity and the same was shown by 3% ZnO treated cotton fabric. Both cotton and bamboo fabrics show improved moisture management properties than the cotton fabric. The comfort properties of bamboo fabrics are found to be superior to cotton fabrics making it more suitable for applications in place of cotton.

Keywords: antimicrobial activity, bamboo, cotton, comfort properties, moisture management, zinc oxide

Procedia PDF Downloads 337
3405 Environmentally Friendly Palm Oil-Based Polymeric Plasticiser for Poly (Vinyl Chloride)

Authors: Nur Zahidah Rozaki, Desmond Ang Teck Chye

Abstract:

Environment-friendly polymeric plasticisers for poly(vinyl chloride), PVC were synthesised using palm oil as the main raw material. The synthesis comprised of 2 steps: (i) transesterification of palm oil, followed by (ii) polycondensation between the products of transesterification with diacids. The synthesis involves four different formulations to produce plasticisers with different average molecular weight. Chemical structures of the plasticiser were studied using FTIR (Fourier-Transformed Infra-Red) and 1H-NMR (Proton-Nuclear Magnetic Resonance).The molecular weights of these palm oil-based polymers were obtained using GPC (Gel Permeation Chromatography). PVC was plasticised with the polymeric plasticisers through solvent casting technique using tetrahydrofuran, THF as the mutual solvent. Some of the tests conducted to evaluate the effectiveness of the plasticiser in the PVC film including thermal stability test using thermogravimetric analyser (TGA), differential scanning calorimetry (DSC) analysis to determine the glass transition temperature, Tg, and mechanical test to determine tensile strength, modulus and elongation at break of plasticised PVC using standard test method ASTM D882.

Keywords: alkyd, palm oil, plasticiser, pvc

Procedia PDF Downloads 275
3404 The Mechanism of Calcium Carbonate Scale Deposition Affected by Carboxymethyl Chitosan

Authors: Genaro Bolívar, Manuel Mas, Maria Tortolero, Jorge Salazar

Abstract:

Due to the extensive use of water injection for oil displacement and pressure maintenance in oil fields, many reservoirs experience the problem of scale deposition when injection water starts to break through. In most cases the scaled-up wells are caused by the formation of sulfate and carbonate scales of calcium and strontium. Due to their relative hardness and low solubility, there are limited processes available for their removal and preventive measures such as the “squeeze” inhibitor treatment have to be taken. It is, therefore, important to gain a proper understanding of the kinetics of scale formation and its detrimental effects on formation damage under both inhibited and uninhibited conditions. Recently, the production of chitosan was started in our country and in the PDVSA-Intevep laboratories was synthesized and evaluated the properties of carboxymethyl chitosan (CMQ) as chelating agent of Ca2 + ions in water injection. In this regard, the characterization of the biopolymer by 13C - NMR, FTIR, TGA, and TM0374-2007 standard laboratory test has demonstrated the ability to remove up to 70% calcium ions in solution and shows a behavior that approaches that of commercial products.

Keywords: carboxymethyl chitosan, scale, calcium carbonate scale deposition, water injection

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3403 Engendered Noises: The Gender Politics of Sensorial Pleasure in Neoliberal Korean Food Commercials

Authors: Eunyup Yeom

Abstract:

The roles of male and female in context of cuisine have developed into stereotypes throughout history. However¬— with Korea’s fast advancement in politics, technology, society and social standards¬— gender stereotypes have become blurred. This is not to say that such stereotypes no longer exist for they still remain present in media and advertisements embedding ‘idealistic’ ideas into the unconscious state of minds of viewers. Many media outlets, especially commercials, portray males expressing pleasure of food [that they are advertising] through audible qualities generally considered ‘rude’ and ‘unmannered’ in the Korean society. Females, on the other hand, express such pleasures only verbally. This happenstance of a stereotype is displayed bluntly in instant noodle, namely ramen, commercials. This research explores the cultural significance of a type of audible gesture that can be found in Korean speech in which is termed the Fricative Voice Gesture (FVG). There are two forms of FVGs: the reactive and the prosodic. The reactive FVG is a legitimate form of expression while the prosodic FVG works as a speech intensifier. So, in order to understand this stereotype of who is authorized to express sensorial pleasure as a reactive FVG as opposed to a prosodic FVG, information has been extracted from interviews and dissected numerous ramen/instant noodle commercials and its appearances in other mediums of media. The commercials were tediously analyzed in all aspects of dialogue, featured contents, background music, actors and/or actresses selling the product, body language, and voice gestures. To effectively understand the exact impact these commercials have on the audience, each commercial was viewed with an interviewee. In this research, there were main informants whom were all Korean students residing in South Korea. All three interviewees were able to attend interview and commercial viewing sessions via Skype. This research, overall, focuses and concludes on Harkness’s statement of how the reactive FVG is a recognizable index of the privileging of males for Korean culture norms and, in parallel, food commercials are still conforming to male ideals and fantasies.

Keywords: advertisement, food politics, fricative voice gestures, gender politics

Procedia PDF Downloads 212
3402 A Less Complexity Deep Learning Method for Drones Detection

Authors: Mohamad Kassab, Amal El Fallah Seghrouchni, Frederic Barbaresco, Raed Abu Zitar

Abstract:

Detecting objects such as drones is a challenging task as their relative size and maneuvering capabilities deceive machine learning models and cause them to misclassify drones as birds or other objects. In this work, we investigate applying several deep learning techniques to benchmark real data sets of flying drones. A deep learning paradigm is proposed for the purpose of mitigating the complexity of those systems. The proposed paradigm consists of a hybrid between the AdderNet deep learning paradigm and the Single Shot Detector (SSD) paradigm. The goal was to minimize multiplication operations numbers in the filtering layers within the proposed system and, hence, reduce complexity. Some standard machine learning technique, such as SVM, is also tested and compared to other deep learning systems. The data sets used for training and testing were either complete or filtered in order to remove the images with mall objects. The types of data were RGB or IR data. Comparisons were made between all these types, and conclusions were presented.

Keywords: drones detection, deep learning, birds versus drones, precision of detection, AdderNet

Procedia PDF Downloads 160
3401 Financial Instruments Disclosure: A Review of the Literature

Authors: Y. Tahat, T. Dunne, S. Fifield, D. Power

Abstract:

Information about a firm’s usage of Financial Instruments (FIs) plays a very important role in determining its financial position and performance. Yet accounting standard-setters have encountered problems when deciding on the FI-related disclosures which firms must make. The primary objective of this paper is to review the extant literature on FI disclosure. This objective is achieved by surveying the literature on: the corporate usage of FIs; the different accounting standards adopted concerning FIs; and empirical studies on FI disclosure. This review concludes that the current research on FI disclosure has generated a number of useful insights. In particular, the paper reports that: FIs are a very important risk management mechanism in ensuring that companies have the cash available to make value-enhancing investments, however, without a clear set of risk management objectives, using such instruments can be dangerous; accounting standards concerning FIs have resulted in enhanced transparency about the usage of these instruments; and FI-related information is a key input into investors’ decision-making processes. Finally, the paper provides a number of suggestions for future research in the area.

Keywords: financial instruments, financial reporting, accounting standards, value relevance, corporate disclosure

Procedia PDF Downloads 398
3400 GaAs Based Solar Cells: Growth, Fabrication, and Characterization

Authors: Hülya Kuru Mutlu, Mustafa Kulakcı, Uğur Serincan

Abstract:

The sun is one of the latest developments in renewable energy sources, which has a variety of application. Solar energy is the most preferred renewable energy sources because it can be used directly, it protects the environment and it is economic. In this work, we investigated that important parameter of GaAs-based solar cells with respect to the growth temperature. The samples were grown on (100) oriented p-GaAs substrates by solid source Veeco GEN20MC MBE system equipped with Ga, In, Al, Si, Be effusion cells and an Arsenic cracker cell. The structures of the grown samples are presented. After initial oxide desorption, Sample 1 and Sample 2 were grown at about 585°C and 535°C, respectively. From the grown structures, devices were fabricated by using the standard photolithography procedure. Current-voltage measurements were performed at room temperature (RT). It is observed that Sample 1 which was grown at 585°C has higher efficiency and fill factor compared to Sample 2. Hence, it is concluded that the growth temperature of 585°C is more suitable to grow GaAs-based solar cells considering our samples used in this study.

Keywords: molecular beam epitaxy, solar cell, current-voltage measurement, Sun

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3399 Effect of Anisotropy and Heterogeneity on Bearing Capacity of Shallow Foundations

Authors: S. A. Naeini, A. Mahigir

Abstract:

Naturally occurring cohesive soil deposits are inherently anisotropic with respect to different properties amongst which is the shear strength. The anisotropy is primary due to the process of sedimentation followed by predominantly one-dimensional consolidation. However, most soils in their natural states exhibit some anisotropy with respect to shear strength and some non-homogeneity with respect to depth. In this paper the standard Mohr-Coulomb yield criterion was modified to consider the anisotropic shear strength properties. The term non-homogeneity used in this paper refers to only the cohesion intercept which is assumed to vary linearly with depth. The effect of both anisotropy and deterministic non-homogeneity on bearing capacity of shallow foundation was investigated using finite difference method. Result of numerical analysis indicates that the cohesion anisotropy has a significant effect on bearing capacity of shallow foundation. Furthermore, the linear and bilinear heterogeneity affects the bearing capacity in a similar way although the anisotropy issue emerges to be more important as far as shallow foundations are considered.

Keywords: anisotropic ratio, finite difference analysis, bearing capacity, heterogeneity

Procedia PDF Downloads 256
3398 Marketing Mixed Factors Affecting on Commercial Transactions Expectations through Social Networks

Authors: Ladaporn Pithuk

Abstract:

This study aims to investigate the marketing mixed factors that affecting on expectations about commercial transactions through social networks. The research method will using quantitative research, data was collected by questionnaires to person have experience access to trading over the internet for 400 sample by purposive sampling method. Data was analyzed by descriptive statistic including percentage, mean, standard deviation and using quality function deployment for hypothesis testing. Finding the most significant interrelationship between marketing mixed factors and commercial transactions expectations through social networks are product and place the relationship of five ties product and place (location) is involved in almost all will make the site a model that meets the needs of the user visit. In terms of price, the promotion, privacy, personalization and providing a process technical. This will make operations more efficient, reduce confusion, duplication, delays in data transmission, including the creation of different elements in products and services.

Keywords: commercial transactions expectations, marketing mixed factors, social networks, consumer behavior

Procedia PDF Downloads 222
3397 Flocking Swarm of Robots Using Artificial Innate Immune System

Authors: Muneeb Ahmad, Ali Raza

Abstract:

A computational method inspired by the immune system (IS) is presented, leveraging its shared characteristics of robustness, fault tolerance, scalability, and adaptability with swarm intelligence. This method aims to showcase flocking behaviors in a swarm of robots (SR). The innate part of the IS offers a variety of reactive and probabilistic cell functions alongside its self-regulation mechanism which have been translated to enable swarming behaviors. Although, the research is specially focused on flocking behaviors in a variety of simulated environments using e-puck robots in a physics-based simulator (CoppeliaSim); the artificial innate immune system (AIIS) can exhibit other swarm behaviors as well. The effectiveness of the immuno-inspired approach has been established with extensive experimentations, for scalability and adaptability, using standard swarm benchmarks as well as the immunological regulatory functions (i.e., Dendritic Cells’ Maturity and Inflammation). The AIIS-based approach has proved to be a scalable and adaptive solution for emulating the flocking behavior of SR.

Keywords: artificial innate immune system, flocking swarm, immune system, swarm intelligence

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3396 Investigation on Development of Pv and Wind Power with Hydro Pumped Storage to Increase Renewable Energy Penetration: A Parallel Analysis of Taiwan and Greece

Authors: Robel Habtemariam

Abstract:

Globally, wind energy and photovoltaics (PV) solar energy are among the leading renewable energy sources (RES) in terms of installed capacity. In order to increase the contribution of RES to the power supply system, large scale energy integration is required, mainly due to wind energy and PV. In this paper, an investigation has been made on the electrical power supply systems of Taiwan and Greece in order to integrate high level of wind and photovoltaic (PV) to increase the penetration of renewable energy resources. Currently, both countries heavily depend on fossil fuels to meet the demand and to generate adequate electricity. Therefore, this study is carried out to look into the two cases power supply system by developing a methodology that includes major power units. To address the analysis, an approach for simulation of power systems is formulated and applied. The simulation is based on the non-dynamic analysis of the electrical system. This simulation results in calculating the energy contribution of different types of power units; namely the wind, PV, non-flexible and flexible power units. The calculation is done for three different scenarios (2020, 2030, & 2050), where the first two scenarios are based on national targets and scenario 2050 is a reflection of ambitious global targets. By 2030 in Taiwan, the input of the power units is evaluated as 4.3% (wind), 3.7% (PV), 65.2 (non-flexible), 25.3% (flexible), and 1.5% belongs to hydropower plants. In Greece, much higher renewable energy contribution is observed for the same scenario with 21.7% (wind), 14.3% (PV), 38.7% (non-flexible), 14.9% (flexible), and 10.3% (hydro). Moreover, it examines the ability of the power systems to deal with the variable nature of the wind and PV generation. For this reason, an investigation has also been done on the use of the combined wind power with pumped storage systems (WPS) to enable the system to exploit the curtailed wind energy & surplus PV and thus increase the wind and PV installed capacity and replace the peak supply by conventional power units. Results show that the feasibility of pumped storage can be justified in the high scenario (that is the scenario of 2050) of RES integration especially in the case of Greece.

Keywords: large scale energy integration, photovoltaics solar energy, pumped storage systems, renewable energy sources

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3395 Comparison of Radiated Emissions in Offshore and Onshore Wind Turbine Towers

Authors: Sajeesh Sulaiman, Gomathisankar A., Aravind Devaraj, Aswin R., Vijay Kumar G., Rachana Raj

Abstract:

Wind turbines are the next big answer to the emerging and ever-growing demand for electricity, and this need is increasing day by day. These high mast structures, whether on land or on the sea, has also become one of the big sources of electromagnetic interferences (EMI) in the not so distant past. With the emergence of the AC-AC converter and drawing of large power cables through the wind turbine towers has made this clean and efficient source of renewable energy to become one of the culprits in creating electromagnetic interference. This paper will present the sources of such EMIs, a comparison of radiated emissions (both electric and magnetic field) patterns in wind turbine towers for both onshore and offshore wind turbines and close look into the IEC 61400-40 (new standard for EMC design on wind turbine). At present, offshore wind turbines are tested in onshore facilities. This paper will present the anomaly in results for offshore wind turbines when tested in onshore, which the existing standards and the upcoming standards have failed to address.

Keywords: emissions, electric field, magnetic field, wind turbine, tower, standards and regulations

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3394 Wind Farm Power Performance Verification Using Non-Parametric Statistical Inference

Authors: M. Celeska, K. Najdenkoski, V. Dimchev, V. Stoilkov

Abstract:

Accurate determination of wind turbine performance is necessary for economic operation of a wind farm. At present, the procedure to carry out the power performance verification of wind turbines is based on a standard of the International Electrotechnical Commission (IEC). In this paper, nonparametric statistical inference is applied to designing a simple, inexpensive method of verifying the power performance of a wind turbine. A statistical test is explained, examined, and the adequacy is tested over real data. The methods use the information that is collected by the SCADA system (Supervisory Control and Data Acquisition) from the sensors embedded in the wind turbines in order to carry out the power performance verification of a wind farm. The study has used data on the monthly output of wind farm in the Republic of Macedonia, and the time measuring interval was from January 1, 2016, to December 31, 2016. At the end, it is concluded whether the power performance of a wind turbine differed significantly from what would be expected. The results of the implementation of the proposed methods showed that the power performance of the specific wind farm under assessment was acceptable.

Keywords: canonical correlation analysis, power curve, power performance, wind energy

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3393 Characterization of the Physical Properties of Sheep Wool Fiber in Amhara National Regional State

Authors: Erkihun Zelalem

Abstract:

Ethiopian’s sheep population, estimated to be 25.5 million heads, is found widely distributed across the diverse agro-ecological zones of the country. In the past, there were many projects that done to improve production of meat, milk and productivity of sheep breed. However, no significance research has been done so far on production of wool fiber in Ethiopia which could be taken as a potential fiber next to cotton. The measurement of the sheep wool fiber physical properties is critically important, technical, commercial and certification point of view. A total of 24 sheep from different breeds (Menz, Tikur, Farta and Washera) were used in this study. Samples of fiber were analyzed using standard measurements for wool fiber length (WFL), mean fiber diameter (MFD), coefficient of variation of wool fiber diameter (FDCV), breaking strength, elongation, crimp, cleanness and moisture content. Based on the result all parameters shows that there is a great potential of getting of wool fiber from the skin of sheep and according to the standards of its property and grading system based on wool fiber fineness is medium to course. These types of fibers can be making carpets, blankets, rugs, coverings and other products.

Keywords: Fiber, Fineness, Carpet, Fleece, Raw Wool

Procedia PDF Downloads 149
3392 A Comparative Understanding of Critical Problems Faced by Pakistani and Indian Transportation Industry

Authors: Fawad Hussain, Saleh Abdullah Saleh, Mohammad Basir B Saud, Mohd Azwardi Md. Isa

Abstract:

It is very important for a developing nation to develop their infrastursture on the prime priority because their infrastursture particularly their roads and transporation functions as a blood in the system. Almost 1.1 billion populations share the travel and transportation industry in India. On the other hand, the Pakistan transportation industry is also extensive and elevating about 170 million users of transportation. Indian and Pakistani specifically within bus industry have good interconnectivity within and between the urban and rural areas as well as connectivity between the two countries, which is dramatically helping the economic alleviation of both countries. Due to high economic instability, unemployment and poverty rate are among the reasons why both the governments are very committed and seriously taken further action to help boost their economy. They believe that any form of transportation development would play a vital role in the development of land, infrastructure which could indirectly support many other industries’ development, such as tourism, freighting and shipping businesses, just to mention a few. However, it seems that their previous transportation planning in the due course has failed to meet the fast growing demand. As with the spin of time, both the countries are looking forward for a reasonable, safe and economical long term solutions, which is from time to time keep appreciating and reacting according to other key economic drivers. Content analysis method and case study approach is used in this paper and secondary data from the bureau of statistic is used for case analysis. The paper centered on the mobility concerns of the lower and middle income people in India and Pakistan. The paper is aimed to highlight the weaknesses, opportunities and limitations resulting from low priority industry for government, which is making the either country's public suffer. The paper has concluded that the main issue is identified as the slow, inappropriate and unfavorable decisions which are not in favor of long term country’s economic development and public welfare as well as interest. The paper also recommends to future market sense public and private transportation, which has failed to meet the public expectations.

Keywords: bus transportation industries, transportation demand, government parallel initiatives, road and traffic congestions

Procedia PDF Downloads 259
3391 Surface Roughness of AlSi/10%AlN Metal Matrix Composite Material Using the Taguchi Method

Authors: Nurul Na'imy Wan, Mohamad Sazali Said, Jaharah Ab. Ghani, Mohd Asri Selamat

Abstract:

This paper presents the surface roughness of the Aluminium silicon alloy (AlSi) matrix composite which has been reinforced with aluminium nitride (AlN), with three types of carbide inserts. Experiments were conducted at various cutting speeds, feed rates, and depths of cut, according to the Taguchi method, using a standard orthogonal array L27 (34). The signal-to-noise (S/N) ratio and analysis of variance are applied to study the characteristic performance of machining parameters in measuring the surface roughness during the milling operation. The analysis of results, using the Taguchi method concluded that a combination of low feed rate, medium depth of cut, low cutting speed, and insert TiB2 give a better value of surface roughness. From Taguchi method, it was found that cutting speed of 230m/min, feed rate of 0.4 mm/tooth, depth of cut of 0.5mm and type of insert of TiB2 were the optimal machining parameters that gave the optimal value of surface roughness.

Keywords: AlSi/AlN Metal Matrix Composite (MMC), surface roughness, Taguchi method

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3390 The Relationship between Marketing Mix Strategy and Valuable of Muay Thai Training and Thai Massage in Foreign Tourists' Perception

Authors: Thammamonr Khunrattanaporn

Abstract:

The purpose of the research was to examine the relationship between the marketing mix factors and valuable of Muay Thai Training and Thai massage in foreign tourists’ perception. The research used the 8 P’s of marketing framework presented in the theory of compound marketing services strategy. Data was collect using survey for 400 questionnaires using the Quota sampling from foreign tourists travelling in Thailand. The data was analyzed to determine valuation statistics, the frequency, percent average, means and standard deviation and pearson's correlation coefficients. The result shows the foreign tourists’ perception with the marketing mix strategy in term of Muay Thai training and massage regarding curriculum areas: product, pricing, channel distribution, Promotion, Personnel services, Physical evidence and external partnerships the overall, it significant at a high level. The awareness level of service and value for travelers had two aspects of service quality and value for money it significant at the highest level.

Keywords: foreign tourists’ perception, marketing mix strategy, Muay Thai training, the massage

Procedia PDF Downloads 250
3389 The Different Types of French Language in the Processes of Acquisition: Specifically about The Humor

Authors: Akbarnejad Neda

Abstract:

A foreign language acquisition occurs when we can tell a joke and understand it. Most jokes are told in slang and common language. In the process of foreign language acquisition, an autonomous learner try to learn the standard language. But there is a colossal divergence between the usage of the different types of language in society. Here, we investigate the french slang and common language and examine the accurate perception of their usage. We illuminate the slang language in the french literature that provide considerably different types of language for an autonomous learner. We provide furthermore evidence from the french novels that demonstrate properly the different types of language and give in one sentence its social meanings. For example, the famous Queneau expression « Doukipudonktant » present the impact of slang language in society. The characters in the novel transfer the slang and the common language and their accurate usages. We present that the language of the autonomous learner depends on the language of the text that is read. Because literature is a vehicle of the culture and the expression demonstrate their real significations and usage in the culture, slang and common language have a crucial role in the culture and all of them are manifested in the oral language.

Keywords: common language, french, humor, slang language

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3388 Images Selection and Best Descriptor Combination for Multi-Shot Person Re-Identification

Authors: Yousra Hadj Hassen, Walid Ayedi, Tarek Ouni, Mohamed Jallouli

Abstract:

To re-identify a person is to check if he/she has been already seen over a cameras network. Recently, re-identifying people over large public cameras networks has become a crucial task of great importance to ensure public security. The vision community has deeply investigated this area of research. Most existing researches rely only on the spatial appearance information from either one or multiple person images. Actually, the real person re-id framework is a multi-shot scenario. However, to efficiently model a person’s appearance and to choose the best samples to remain a challenging problem. In this work, an extensive comparison of descriptors of state of the art associated with the proposed frame selection method is studied. Specifically, we evaluate the samples selection approach using multiple proposed descriptors. We show the effectiveness and advantages of the proposed method by extensive comparisons with related state-of-the-art approaches using two standard datasets PRID2011 and iLIDS-VID.

Keywords: camera network, descriptor, model, multi-shot, person re-identification, selection

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3387 Financial Statement Fraud: The Need for a Paradigm Shift to Forensic Accounting

Authors: Ifedapo Francis Awolowo

Abstract:

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

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

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3386 Reproductive Biology and Lipid Content of Albacore Tuna (Thunnus alalunga) in the Western Indian Ocean

Authors: Zahirah Dhurmeea, Iker Zudaire, Heidi Pethybridge, Emmanuel Chassot, Maria Cedras, Natacha Nikolic, Jerome Bourjea, Wendy West, Chandani Appadoo, Nathalie Bodin

Abstract:

Scientific advice on the status of fish stocks relies on indicators that are based on strong assumptions on biological parameters such as condition, maturity and fecundity. Currently, information on the biology of albacore tuna, Thunnus alalunga, in the Indian Ocean is scarce. Consequently, many parameters used in stock assessment models for Indian Ocean albacore originate largely from other studied stocks or species of tuna. Inclusion of incorrect biological data in stock assessment models would lead to inappropriate estimates of stock status used by fisheries manager’s to establish future catch allowances. The reproductive biology of albacore tuna in the western Indian Ocean was examined through analysis of the sex ratio, spawning season, length-at-maturity (L50), spawning frequency, fecundity and fish condition. In addition, the total lipid content (TL) and lipid class composition in the gonads, liver and muscle tissues of female albacore during the reproductive cycle was investigated. A total of 923 female and 867 male albacore were sampled from 2013 to 2015. A bias in sex-ratio was found in favour of females with fork length (LF) <100 cm. Using histological analyses and gonadosomatic index, spawning was found to occur between 10°S and 30°S, mainly to the east of Madagascar from October to January. Large females contributed more to reproduction through their longer spawning period compared to small individuals. The L50 (mean ± standard error) of female albacore was estimated at 85.3 ± 0.7 cm LF at the vitellogenic 3 oocyte stage maturity threshold. Albacore spawn on average every 2.2 days within the spawning region and spawning months from November to January. Batch fecundity varied between 0.26 and 2.09 million eggs and the relative batch fecundity (mean  standard deviation) was estimated at 53.4 ± 23.2 oocytes g-1 of somatic-gutted weight. Depending on the maturity stage, TL in ovaries ranged from 7.5 to 577.8 mg g-1 of wet weight (ww) with different proportions of phospholipids (PL), wax esters (WE), triacylglycerol (TAG) and sterol (ST). The highest TL were observed in immature (mostly TAG and PL) and spawning capable ovaries (mostly PL, WE and TAG). Liver TL varied from 21.1 to 294.8 mg g-1 (ww) and acted as an energy (mainly TAG and PL) storage prior to reproduction when the lowest TL was observed. Muscle TL varied from 2.0 to 71.7 g-1 (ww) in mature females without a clear pattern between maturity stages, although higher values of up to 117.3 g-1 (ww) was found in immature females. TL results suggest that albacore could be viewed predominantly as a capital breeder relying mostly on lipids stored before the onset of reproduction and with little additional energy derived from feeding. This study is the first one to provide new information on the reproductive development and classification of albacore in the western Indian Ocean. The reproductive parameters will reduce uncertainty in current stock assessment models which will eventually promote sustainability of the fishery.

Keywords: condition, size-at-maturity, spawning behaviour, temperate tuna, total lipid content

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3385 Effect of Pressing Pressure on Mechanical Properties of Elaeis guineensis Jacq. Fronds-Based Composite Board

Authors: Ellisha Iling, Dayang Siti Hazimmah Ali

Abstract:

Experimental composite boards were fabricated using oil palm (Elaeis guineensis Jacq) fronds particles by applying hot press pressure of 5MPa, 6MPa and 7MPa respectively. Modulus of rupture (MOR) and internal bond strength (IB) of the composite boards made with target density of 0.80 g/cm³ were evaluated. Composite board fabricated under hot press pressure of 5MPa had MOR and IB values of 16.27 and 4.34 N/mm² respectively. Corresponding values for composite board fabricated under hot press pressure of 6MPa were 16.76 and 5.41 N/mm² respectively. Whereas, the MOR and IB values of composite board fabricated under hot press pressure of 7MPa were 17.24 and 6.19 N/mm² respectively. All composite boards met the MOR and IB requirement stated in Japanese Industrial Standard (JIS). Based on results of this work, the strength of mechanical properties of composite board increased with increase of hot press pressure. This study revealed that the selection of applied pressure during fabrication of composite board is important to improve mechanical properties of composite boards.

Keywords: composite board, Elaeis guineensis Jacq. Fronds, hot press pressure, mechanical properties

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3384 Contribution of a Higher Education Institute towards Built Environment Sustainability

Authors: Tayyab Ahmad, Gerard Healey

Abstract:

The potential role of higher education institutes in sustainable development cannot be undermined. In this regard, it is important to investigate the established concept of sustainability in such institutes to explore the room for further improvement. In this paper, a case study of the University of Melbourne is conducted, and the institute’s commitments towards sustainability are examined by a detailed qualitative review of its policy and design standard documents. These documents are reviewed as through these; the institute portrays its vision of building environment facilities, which it aspires to procure and use. From detailed review, it is realized that these documents are updated at different times, creating the potential for mismatch between them. The occurrence of different goals and objectives in different documents is highlighted, and the interrelationships between different goals and operational objectives are explored. The role of the university aspired goals/objectives in terms of built environment sustainability is discussed, and the gaps in the articulation of goals and operational objectives are highlighted. Recommendations are provided for enhancing the built environment sustainability at the University of Melbourne.

Keywords: university, design standards, policy, sustainability, built environment

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3383 A Refinement Strategy Coupling Event-B and Planning Domain Definition Language (PDDL) for Planning Problems

Authors: Sabrine Ammar, Mohamed Tahar Bhiri

Abstract:

Automatic planning has a de facto standard language called Planning Domain Definition Language (PDDL) for describing planning problems. It aims to formalize the planning problems described by the concept of state space. PDDL-related dynamic analysis tools, namely planners and validators, are insufficient for verifying and validating PDDL descriptions. Indeed, these tools made it possible to detect errors a posteriori by means of test activity. In this paper, we recommend a formal approach coupling the two languages Event-B and PDDL, for automatic planning. Event-B is used for formal modeling by stepwise refinement with mathematical proofs of planning problems. Thus, this paper proposes a refinement strategy allowing to obtain reliable PDDL descriptions from an ultimate Event-B model correct by construction. The ultimate Event-B model, correct by construction which is supposed to be translatable into PDDL, is automatically translated into PDDL using our MDE Event-B2PDDL tool.

Keywords: code generation, event-b, PDDL, refinement strategy, translation rules

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3382 Analyzing Current Transformer’s Transient and Steady State Behavior for Different Burden’s Using LabVIEW Data Acquisition Tool

Authors: D. Subedi, D. Sharma

Abstract:

Current transformers (CTs) are used to transform large primary currents to a small secondary current. Since most standard equipment’s are not designed to handle large primary currents the CTs have an important part in any electrical system for the purpose of Metering and Protection both of which are integral in Power system. Now a days due to advancement in solid state technology, the operation times of the protective relays have come to a few cycles from few seconds. Thus, in such a scenario it becomes important to study the transient response of the current transformers as it will play a vital role in the operating of the protective devices. This paper shows the steady state and transient behavior of current transformers and how it changes with change in connected burden. The transient and steady state response will be captured using the data acquisition software LabVIEW. Analysis is done on the real time data gathered using LabVIEW. Variation of current transformer characteristics with changes in burden will be discussed.

Keywords: accuracy, accuracy limiting factor, burden, current transformer, instrument security factor

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3381 Experimental Assessment of Polypropylene Plastic Aggregates(PPA) for Pavement Construction: Their Mechanical Properties via Marshall Test

Authors: Samiullah Bhatti, Safdar Abbas Zaidi, Syed Murtaza Ali Jafri

Abstract:

This research paper presents the results of using plastic aggregate in flexible pavement. Plastic aggregates have been prepared with polypropylene (PP) recycled products and have been tested with Marshall apparatus. Grade 60/70 bitumen has been chosen for this research with a total content of 2.5 %, 3 % and 3.5 %. Plastic aggregates are mixed with natural aggregates with different proportions and it ranges from 10 % to 100 % with an increment of 10 %. Therefore, a total of 10 Marshall cakes were prepared with plastic aggregates in addition to a standard pavement sample. In total 33 samples have been tested for Marshall stability, flow and voids in mineral aggregates. The results show an increase in the value when it changes from 2.5 % bitumen to 3 % and after then it goes again toward declination. Thus, 3 % bitumen content has been found as the most optimum value for flexible pavements. Among all the samples, 20 % PP aggregates sample has been found satisfactory with respect to all the standards provided by ASTM. Therefore, it is suggested to use 20 plastic aggregates in flexible pavement construction. A comparison of bearing capacity and skid resistance is also observed.

Keywords: marshall test, polypropylene plastic, plastic aggregates, flexible pavement alternative, recycling of plastic waste

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3380 Effect of Long Term Orientation and Indulgence on Earnings Management: The Moderating Role of Legal Tradition

Authors: I. Martinez-Conesa, E. Garcia-Meca, M. Barradas-Quiroz

Abstract:

The objective of this study is to assess the impact on earnings management of latest two Hofstede cultural dimensions: long-term orientation and indulgence. Long-term orientation represents the alignment of a society towards the future and indulgence expresses the extent to which a society exhibits willingness, or restrain, to realise their impulses. Additionally, this paper tests if there are relevant differences by testing the moderating role of the legal tradition, Continental versus Anglo-Saxon. Our sample comprises 15 countries: Belgium, Canada, Germany, Spain, France, Great Britain, Hong Kong, India, Japan, Korea, Netherlands, Philippines, Portugal, Sweden, and Thailand, with a total of 12,936 observations from 2003 to 2013. Our results show that managers in countries with high levels of long-term orientation reduce their levels of discretionary accruals. The findings do not confirm the effect of indulgence on earnings management. In addition, our results confirm previous literature regarding the effect of individualism, noting that firms in countries with high levels of collectivism might be more inclined to use earnings discretion to protect the welfare of the collective group of firm stakeholders. Uncertainty avoidance results in downwards earnings management as well as high disclosure, suggesting that less manipulation takes place when transparency is higher. Indulgence is the cultural dimension that confronts wellbeing versus survival; dimension is formulated including happiness, the perception of live control and the importance of leisure. Indulgence shows a weak negative correlation with power distance indicating a slight tendency for more hierarchical societies to be less indulgent. Anglo-Saxon countries are a positive effect of individualism and a negative effect of masculinity, uncertainty avoidance, and disclosure. With respect to continental countries, we can see a significant and positive effect of individualism and a significant and negative effect of masculinity, long-term orientation, and indulgence. Therefore, we observe the negative effect on earnings management provoked by higher disclosure and uncertainty avoidance only happens in Anglo-Saxon countries. Meanwhile, the improvement in reporting quality motivated by higher long-term orientation and higher indulgence is dominant in Continental countries. Our results confirm that there is a moderating effect of the legal system in the association between culture and earnings management. This effect is especially relevant in the dimensions related to uncertainty avoidance, long term orientation, indulgence, and disclosure. The negative effect of long-term orientation on earnings management only happens in those countries set in continental legal systems because of the Anglo-Saxon legal systems is supported by the decisions of the courts and the traditions, so it already has long-term orientation. That does not occur in continental systems, depending mainly of contend of the law. Sensitivity analysis used with Jones modified CP model, Jones Standard model and Jones Standard CP model confirm the robustness of these results. This paper collaborates towards a better understanding on how earnings management, culture and legal systems relate to each other, and contribute to previous literature by examining the influence of the two latest Hofstede’s dimensions not previously studied in papers.

Keywords: Hofstede, long-term-orientation, earnings management, indulgence

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3379 Rubber Crumbs in Alkali Activated Clay Roof Tiles at Low Temperature

Authors: Aswin Kumar Krishnan, Yat Choy Wong, Reiza Mukhlis, Zipeng Zhang, Arul Arulrajah

Abstract:

The continuous increase in vehicle uptake escalates the number of rubber tyre waste which need to be managed to avoid landfilling and stockpiling. The present research focused on the sustainable use of rubber crumbs in clay roof tiles. The properties of roof tiles composed of clay, rubber crumbs, NaOH, and Na₂SiO₃ with a 10% alkaline activator were studied. Tile samples were fabricated by heating the compacted mixtures at 50°C for 72 hours, followed by a higher heating temperature of 200°C for 24 hours. The effect of rubber crumbs aggregates as a substitution for the raw clay materials was investigated by varying their concentration from 0% to 2.5%. X-ray diffraction (XRD) and scanning electron microscopy (SEM) analyses have been conducted to study the phases and microstructures of the samples. It was found that the optimum rubber crumbs concentration was at 0.5% and 1%, while cracks and larger porosity were found at higher crumbs concentrations. Water absorption and compressive strength test results demonstrated that rubber crumbs and clay satisfied the standard requirement for the roof tiles.

Keywords: rubber crumbs, clay, roof tiles, alkaline activators

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3378 Perspectives of Computational Modeling in Sanskrit Lexicons

Authors: Baldev Ram Khandoliyan, Ram Kishor

Abstract:

India has a classical tradition of Sanskrit Lexicons. Research work has been done on the study of Indian lexicography. India has seen amazing strides in Information and Communication Technology (ICT) applications for Indian languages in general and for Sanskrit in particular. Since Machine Translation from Sanskrit to other Indian languages is often the desired goal, traditional Sanskrit lexicography has attracted a lot of attention from the ICT and Computational Linguistics community. From Nighaŋţu and Nirukta to Amarakośa and Medinīkośa, Sanskrit owns a rich history of lexicography. As these kośas do not follow the same typology or standard in the selection and arrangement of the words and the information related to them, several types of Kośa-styles have emerged in this tradition. The model of a grammar given by Aṣṭādhyāyī is well appreciated by Indian and western linguists and grammarians. But the different models provided by lexicographic tradition also have importance. The general usefulness of Sanskrit traditional Kośas is well discussed by some scholars. That is most of the matter made available in the text. Some also have discussed the good arrangement of lexica. This paper aims to discuss some more use of the different models of Sanskrit lexicography especially focusing on its computational modeling and its use in different computational operations.

Keywords: computational lexicography, Sanskrit Lexicons, nighanṭu, kośa, Amarkosa

Procedia PDF Downloads 150