Search results for: Whistle Blowing Act
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 63

Search results for: Whistle Blowing Act

63 Anti-Corruption Effect on Whistle Blowing Act

Authors: Na Young Kim

Abstract:

This is a study on the relation between the introduction bill of the Whistle Blowing Act and the CPI (Corruption Perception Index) from 1998 to 2019. It shows that the degree of corruption can be relatively lowered when WBA is introduced, and the system is matured. And when WBA was introduced at the national level and matured, it was found that it could have a greater impact on corruption. Secondly, it shows that OECD countries may have relatively low levels of corruption. In addition to the two variables representing democracy, when additional control variables (GDP (economic power), population size, HDI (education level), etc.) are controlled under the same conditions, the degree of corruption in countries with high political rights can be low (it means clean), while those with high civil freedom can be serious (it means not clean).

Keywords: Whistle Blowing Act, anti-corruption, CPI, GDP

Procedia PDF Downloads 26
62 Corporate Governance Mechanisms, Whistle-Blowing Policy and Earnings Management Practices of Firms in Malaysia

Authors: Mujeeb Saif Mohsen Al-Absy, Ku Nor Izah Ku Ismail, Sitraselvi Chandren

Abstract:

This study examines whether corporate governance (CG) mechanisms in firms that have a whistle-blowing policy (WHBLP) are more effective in constraining earnings management (EM), than those without. A sample of 288 Malaysian firms for the years 2013 to 2015, amounting to 864 firm-years were grouped into firms with and without WHBLP. Results show that for firms without WHBLP, the board chairman tenure would minimize EM activities. Meanwhile, for firms with WHBLP, board chairman independence, board chairman tenure, audit committee size, audit committee meeting and women in the audit committees are found to be associated with less EM activities. Further, it is found that ownership concentration and Big 4 auditing firms help to reduce EM activities in firms with WHBLP, while not in firms without WHBLP. Hence, functional and effective governance can be achieved by having a WHBLP, which is in line with agency and resource dependent theories. Therefore, this study suggests that firms should have a WHBLP in place, and policymakers should come up with enhanced criteria to strengthen the mechanisms of WHBLP.

Keywords: corporate governance, earnings management, whistle-blowing policy, audit committee, board of directors

Procedia PDF Downloads 106
61 Employee Whistleblower Protection: An Analysis of Malaysian Law and Islamic Law

Authors: Ashgar Ali Ali Mohamed, Farheen Baig Sardar Baig

Abstract:

In Malaysia, the Whistle-blower Protection Act 2010 provides protection to a person in an organization who exposes misconduct, alleged dishonest or illegal activity that violates the existing laws, among others. For example, alleged fraud, health and safety violations, and corruption, to name but a few. Undeniable, most whistle-blowers are internal to an organisation who report misconduct of a fellow employee or superior within their company and they frequently face reprisal at the hands of the organisation which they have accused. In fact, many people do not consider blowing the whistle because of fear of retaliation and losing their relationships at workplace. Although whistle-blowers are protected under law from employer retaliation, there have been many cases where punishment for whistleblowing has occurred, such as suspension, demotion, termination, or harsh mistreatment by other employees. Hence, this paper will analyse the adequacy of the legal protection available to employees who whistle-blow on their employers with reference to the Whistle-blower Protection Act 2010. Reference will also be made to the approach taken in other selected jurisdiction with a view of highlighting the adequacy of the Malaysian legislation on this subject besides strengthen employee whistle-blower protection. Further, reference is also made to the Islamic approach on this subject with particular reference to the concept of amr-bil-Ma’roof (ordering for acknowledged virtues) and nahi anil munkar (forbidding from sin). Allah (SWT) says: “And there should be a group amongst you who invite towards good, order for acknowledged virtues, forbid from sin and these it is that are the successful ones” (Al Imran(Chp 3), verse 104).

Keywords: whistleblower protection, employee whistleblower, detrimental and reprisal, Malaysian law

Procedia PDF Downloads 526
60 Properties of Rigid Polyurethane Foam for Imitation Wood Blown by Distilled Water and Cyclopentane

Authors: Ratchanon Boonachathong, Bordin Kaewnok, Suksun Amornraksa

Abstract:

Rigid polyurethane foam (RPUF) used for imitation wood is typically prepared by using 1-Dichloro-1-fluoroethane (HCFC-141b) as a blowing agent. However, this chemical is a hydrofluorocarbon which severely causes ozone depletion to the atmosphere. In this work, a more environmental-friendly RPUF was prepared by using distilled water and cyclopentane (CP) as alternative blowing agent. Several properties of the prepared RPUF were investigated and measured such as density (kg/m³), surface hardness (shore D), and glass transition temperature (°C). It was found that when the amount of the blowing agents decreased, the foam density is increased as well as the surface hardness and glass transition temperature. The results showed that the proper amount of water and cylopentane blowing agent is around 0.3–1.2% and 0.5-1.3% respectively. And the new RPUF produced has a good potential to substitute for a conventional RPUF.

Keywords: blowing agent, cyclopentane co-blown, imitation wood, rigid polyurethane foam, surface hardness

Procedia PDF Downloads 137
59 Whistleblowing a Contemporary Topic Concerning Businesses

Authors: Andreas Kapardis, Maria Krambia-Kapardis, Sofia Michaelides-Mateou

Abstract:

Corruption and economic crime is a serious problem affecting the sustainability of businesses in the 21st century. Nowadays, many corruption or fraud cases come to light thanks to whistleblowers. This article will first discuss the concept of whistleblowing as well as some relevant legislation enacted around the world. Secondly, it will discuss the findings of a survey of whistleblowers or could-have-been whistleblowers. Finally, suggestions for the development of a comprehensive whistleblowing framework will be considered. Whistleblowing can be described as expressing a concern about a wrongdoing within an organization, such as a corporation, an association, an institution or a union. Such concern must be in the public interest and in good faith and should relate to the cover up of matters that could potentially result in a miscarriage of justice, a crime, criminal offence and threats to health and safety. Whistleblowing has proven to be an effective anti-corruption mechanism and a powerful tool that helps deterring fraud, violations, and malpractices within organizations, corporations and the public sector. Research in the field of whistleblowing has concentrated on the reasons for whistleblowing and financial bounties; the effectiveness of whistleblowing; whistleblowing being a prosocial behavior with a psychological perspective and consequences; as a tool in protecting shareholders, saving lives and billions of dollars of public funds. Whilst, no other study of whistleblowing has been carried out on whistleblowers or intended whistleblowers. The study reported in the current paper analyses the findings of 74 whistleblowers or intended whistleblowers, the reasons behind their decision to blow the whistle, or not to proceed to blow the whistle and any regrets they may have had. In addition a profile of a whistleblower is developed concerning their age, gender, marital and family status and position in an organization. Lessons learned from the intended whistleblowers and in response to the questions if they would be willing to blow the whistle again show that enacting legislation to protect the whistleblower is not enough. Similarly, rewarding the whistleblower does not appear to provide the whistleblower with an incentive since the majority noted that “work ethics is more important than financial rewards”. We recommend the development of a comprehensive and holistic framework for the protection of the whistleblower and to ensure that remedial actions are immediately taken once a whistleblower comes forward. The suggested framework comprises (a) hard legislation in ensuring the whistleblowers follow certain principles when blowing the whistle and, in return, are protected for a period of 5 years from being fired, dismissed, bullied, harassed; (b) soft legislation in establishing an agency to firstly ensure psychological and legal advice is provided to the whistleblowers and secondly any required remedial action is immediately taken to avert the undesirable events reported by a whistleblower from occurring and, finally; (c) mechanisms to ensure the coordination of actions taken.

Keywords: whistleblowing, business ethics, legislation, business

Procedia PDF Downloads 278
58 Stress Analysis of Water Wall Tubes of a Coal-fired Boiler during Soot Blowing Operation

Authors: Pratch Kittipongpattana, Thongchai Fongsamootr

Abstract:

This research aimed to study the influences of a soot blowing operation and geometrical variables to the stress characteristic of water wall tubes located in soot blowing areas which caused the boilers of Mae Moh power plant to lose their generation hour. The research method is divided into 2 parts (a) measuring the strain on water wall tubes by using 3-element rosette strain gages orientation during a full capacity plant operation and in periods of soot blowing operations (b) creating a finite element model in order to calculate stresses on tubes and validating the model by using experimental data in a steady state plant operation. Then, the geometrical variables in the model were changed to study stresses on the tubes. The results revealed that the stress was not affected by the soot blowing process and the finite element model gave the results 1.24% errors from the experiment. The geometrical variables influenced the stress, with the most optimum tubes design in this research reduced the average stress from the present design 31.28%.

Keywords: boiler water wall tube, finite element, stress analysis, strain gage rosette

Procedia PDF Downloads 355
57 Numerical Modeling of Film Cooling of the Surface at Non-Uniform Heat Flux Distributions on the Wall

Authors: M. V. Bartashevich

Abstract:

The problem of heat transfer at thin laminar liquid film is solved numerically. A thin film of liquid flows down an inclined surface under conditions of variable heat flux on the wall. The use of thin films of liquid allows to create the effective technologies for cooling surfaces. However, it is important to investigate the most suitable cooling regimes from a safety point of view, in order, for example, to avoid overheating caused by the ruptures of the liquid film, and also to study the most effective cooling regimes depending on the character of the distribution of the heat flux on the wall, as well as the character of the blowing of the film surface, i.e., the external shear stress on its surface. In the statement of the problem on the film surface, the heat transfer coefficient between the liquid and gas is set, as well as a variable external shear stress - the intensity of blowing. It is shown that the combination of these factors - the degree of uniformity of the distribution of heat flux on the wall and the intensity of blowing, affects the efficiency of heat transfer. In this case, with an increase in the intensity of blowing, the cooling efficiency increases, reaching a maximum, and then decreases. It is also shown that the more uniform the heating of the wall, the more efficient the heat sink. A separate study was made for the flow regime along the horizontal surface when the liquid film moves solely due to external stress influence. For this mode, the analytical solution is used for the temperature at the entrance region for further numerical calculations downstream. Also the influence of the degree of uniformity of the heat flux distribution on the wall and the intensity of blowing of the film surface on the heat transfer efficiency was also studied. This work was carried out at the Kutateladze Institute of Thermophysics SB RAS (Russia) and supported by FASO Russia.

Keywords: Heat Flux, Heat Transfer Enhancement, External Blowing, Thin Liquid Film

Procedia PDF Downloads 116
56 Development and Characterization of Expandable TPEs Compounds for Footwear Applications

Authors: Ana Elisa Ribeiro Costa, Sónia Daniela Ferreira Miranda, João Pedro De Carvalho Pereira, João Carlos Simões Bernardo

Abstract:

Elastomeric thermoplastics (TPEs) have been widely used in the footwear industry over the years. Recently this industry has been requesting materials that can combine lightweight and high abrasion resistance. Although there are blowing agents on the market to improve the lightweight, when these are incorporated into molten polymers during the extrusion or injection molding, it is necessary to have some specific processing conditions (e.g. effect of temperature and hydrodynamic stresses) to obtain good properties and acceptable surface appearance on the final products. Therefore, it is a great advantage for the compounder industry to acquire compounds that already include the blowing agents. In this way, they can be handled and processed under the same conditions as a conventional raw material. In this work, the expandable TPEs compounds, namely a TPU and a SEBS, with the incorporation of blowing agents, have been developed through a co-rotating modular twin-screw parallel extruder. Different blowing agents such as thermo-expandable microspheres and an azodicarbonamide were selected and different screw configurations and temperature profiles were evaluated since these parameters have a particular influence on the expansion inhibition of the blowing agents. Furthermore, percentages of incorporation were varied in order to investigate their influence on the final product properties. After the extrusion of these compounds, expansion was tested by the injection process. The mechanical and physical properties were characterized by different analytical methods like tensile, flexural and abrasive tests, determination of hardness and density measurement. Also, scanning electron microscopy (SEM) was performed. It was observed that it is possible to incorporate the blowing agents on the TPEs without their expansion on the extrusion process. Only with reprocessing (injection molding) did the expansion of the agents occur. These results are corroborated by SEM micrographs, which show a good distribution of blowing agents in the polymeric matrices. The other experimental results showed a good mechanical performance and its density decrease (30% for SEBS and 35% for TPU). This study suggested that it is possible to develop optimized compounds for footwear applications (e.g., sole shoes), which only will be able to expand during the injection process.

Keywords: blowing agents, expandable thermoplastic elastomeric compounds, low density, footwear applications

Procedia PDF Downloads 163
55 Maximising the Therapeutic Value of the Mental Capacity Act of Singapore for People Who Lack Legal Capacity

Authors: Kenji Gwee

Abstract:

The Mental Capacity Act is a new legislation that allows for lasting powers of attorney and court-appointed deputies, in respect of people who lack legal capacity. While the UK Act, after which the Singapore Act is modeled, has been shown to be therapeutic to donors, the Singapore Act differs from its UK counterpart and it is unclear if the Singapore Act can be beneficial to donors as purported. The purpose of this study was to determine what the perceptions of three groups of stakeholders (patients, caregivers and psychiatrists) are about the aspects of the Mental Capacity Act that are therapeutic to donors. In addition, ways to increase the therapeutic value of the Act to donors are sought. A qualitative methodology was used and the research was guided by two theoretical frameworks: therapeutic jurisprudence and an interpretive constructive framework. Interviews with 12 psychiatrists, and focus groups with twenty three patients and seven caregivers showed agreement that, allowing donors to nominate more than one decision- maker, and whistle-blowing mechanisms for recourse for abuse, were therapeutic to donors. To further increase the therapeutic value of the Act, 2 suggestions were made: the Act should provide for (i) advanced healthcare directives- allowing donors to make advance decisions to refuse treatment, or cease existing treatment, and (ii) independent advocacy services- to have a case worker to represent people who have no family or friends and are thus unable to find suitable donees.

Keywords: Mental Capacity Act, therapeutic jurisprudence, qualitative methodology, the UK Act

Procedia PDF Downloads 380
54 Lifetime Assessment of Highly Efficient Metal-Based Air-Diffuser through Accelerated Degradation Test

Authors: Jinyoung Choi, Tae-Ho Yoon, Sunmook Lee

Abstract:

Degradation of standard oxygen transfer efficiency (SOTE) with time was observed for the assessment of lifetime of metal-based air-diffuser, which displaced a polymer composite-based air-diffuser in order to attain a longer lifetime in the actual field. The degradation of air-diffuser occurred due to the failure of the formation of small and uniform air bubbles since the patterns formed on the disc of air-diffuser deteriorated and/or changed from their initial shapes while they were continuously exposed to the air blowing condition during the operation in the field. Therefore, the lifetime assessment of metal-based air-diffuser was carried out through an accelerated degradation test by accelerating the air-blowing conditions in 200 L/min, 300 L/min, and 400 L/min and the lifetime of normal operating condition at 120 L/min was predicted. It was found that Weibull distribution was the most proper one for describing the lifetime distribution of metal-based air-diffuser in the present study. The shape and scale parameters indicated that the accelerated blowing conditions were all within the acceleration domain. The lifetime was predicted by adopting inverse power model for a stress-life relationship and estimated to be B10=94,004 hrs with CL=95%. Acknowledgement: This work was financially supported by the Ministry of Trade, Industry and Energy (Grant number: N0001475).

Keywords: accelerated degradation test, air-diffuser, lifetime assessment, SOTE

Procedia PDF Downloads 532
53 Numerical Study on the Effects of Truncated Ribs on Film Cooling with Ribbed Cross-Flow Coolant Channel

Authors: Qijiao He, Lin Ye

Abstract:

To evaluate the effect of the ribs on internal structure in film hole and the film cooling performance on outer surface, the numerical study investigates on the effects of rib configuration on the film cooling performance with ribbed cross-flow coolant channel. The base smooth case and three ribbed cases, including the continuous rib case and two cross-truncated rib cases with different arrangement, are studied. The distributions of adiabatic film cooling effectiveness and heat transfer coefficient are obtained under the blowing ratios with the value of 0.5 and 1.0, respectively. A commercial steady RANS (Reynolds-averaged Navier-Stokes) code with realizable k-ε turbulence model and enhanced wall treatment were performed for numerical simulations. The numerical model is validated against available experimental data. The two cross-truncated rib cases produce approximately identical cooling effectiveness compared with the smooth case under lower blowing ratio. The continuous rib case significantly outperforms the other cases. With the increase of blowing ratio, the cases with ribs are inferior to the smooth case, especially in the upstream region. The cross-truncated rib I case produces the highest cooling effectiveness among the studied the ribbed channel case. It is found that film cooling effectiveness deteriorates with the increase of spiral intensity of the cross-flow inside the film hole. Lower spiral intensity leads to a better film coverage and thus results in better cooling effectiveness. The distinct relative merits among the cases at different blowing ratios are explored based on the aforementioned dominant mechanism. With regard to the heat transfer coefficient, the smooth case has higher heat transfer intensity than the ribbed cases under the studied blowing ratios. The laterally-averaged heat transfer coefficient of the cross-truncated rib I case is higher than the cross-truncated rib II case.

Keywords: cross-flow, cross-truncated rib, film cooling, numerical simulation

Procedia PDF Downloads 110
52 Control Flow around NACA 4415 Airfoil Using Slot and Injection

Authors: Imine Zakaria, Meftah Sidi Mohamed El Amine

Abstract:

One of the most vital aerodynamic organs of a flying machine is the wing, which allows it to fly in the air efficiently. The flow around the wing is very sensitive to changes in the angle of attack. Beyond a value, there is a phenomenon of the boundary layer separation on the upper surface, which causes instability and total degradation of aerodynamic performance called a stall. However, controlling flow around an airfoil has become a researcher concern in the aeronautics field. There are two techniques for controlling flow around a wing to improve its aerodynamic performance: passive and active controls. Blowing and suction are among the active techniques that control the boundary layer separation around an airfoil. Their objective is to give energy to the air particles in the boundary layer separation zones and to create vortex structures that will homogenize the velocity near the wall and allow control. Blowing and suction have long been used as flow control actuators around obstacles. In 1904 Prandtl applied a permanent blowing to a cylinder to delay the boundary layer separation. In the present study, several numerical investigations have been developed to predict a turbulent flow around an aerodynamic profile. CFD code was used for several angles of attack in order to validate the present work with that of the literature in the case of a clean profile. The variation of the lift coefficient CL with the momentum coefficient

Keywords: CFD, control flow, lift, slot

Procedia PDF Downloads 155
51 Numerical Investigation of Turbulent Flow Control by Suction and Injection on a Subsonic NACA23012 Airfoil by Proper Orthogonal Decomposition Analysis and Perturbed Reynolds Averaged Navier‐Stokes Equations

Authors: Azam Zare

Abstract:

Separation flow control for performance enhancement over airfoils at high incidence angle has become an increasingly important topic. This work details the characteristics of an efficient feedback control of the turbulent subsonic flow over NACA23012 airfoil using forced reduced‐order model based on the proper orthogonal decomposition/Galerkin projection and perturbation method on the compressible Reynolds Averaged Navier‐Stokes equations. The forced reduced‐order model is used in the optimal control of the turbulent separated flow over a NACA23012 airfoil at Mach number of 0.2, Reynolds number of 5×106, and high incidence angle of 24° using blowing/suction controlling jets. The Spallart-Almaras turbulence model is implemented for high Reynolds number calculations. The main shortcoming of the POD/Galerkin projection on flow equations for controlling purposes is that the blowing/suction controlling jet velocity does not show up explicitly in the resulting reduced order model. Combining perturbation method and POD/Galerkin projection on flow equations introduce a forced reduced‐order model that can predict the time-varying influence of the blowing/suction controlling jet velocity. An optimal control theory based on forced reduced‐order system is used to design a control law for a nonlinear reduced‐order model, which attempts to minimize the vorticity content in the turbulent flow field over NACA23012 airfoil. Numerical simulations were performed to help understand the behavior of the controlled suction jet at 12% to 18% chord from leading edge and a pair of blowing/suction jets at 15% to 18% and 24% to 30% chord from leading edge, respectively. Analysis of streamline profiles indicates that the blowing/suction jets are efficient in removing separation bubbles and increasing the lift coefficient up to 22%, while the perturbation method can predict the flow field in an accurate Manner.

Keywords: flow control, POD, Galerkin projection, separation

Procedia PDF Downloads 126
50 Experimental Study of Particle Deposition on Leading Edge of Turbine Blade

Authors: Yang Xiao-Jun, Yu Tian-Hao, Hu Ying-Qi

Abstract:

Breathing in foreign objects during the operation of the aircraft engine, impurities in the aircraft fuel and products of incomplete combustion can produce deposits on the surface of the turbine blades. These deposits reduce not only the turbine's operating efficiency but also the life of the turbine blades. Based on the small open wind tunnel, the simulation of deposits on the leading edge of the turbine has been carried out in this work. The effect of film cooling on particulate deposition was investigated. Based on the analysis, the adhesive mechanism for the molten pollutants’ reaching to the turbine surface was simulated by matching the Stokes number, TSP (a dimensionless number characterizing particle phase transition) and Biot number of the test facility and that of the real engine. The thickness distribution and growth trend of the deposits have been observed by high power microscope and infrared camera under different temperature of the main flow, the solidification temperature of the particulate objects, and the blowing ratio. The experimental results from the leading edge particulate deposition demonstrate that the thickness of the deposition increases with time until a quasi-stable thickness is reached, showing a striking effect of the blowing ratio on the deposition. Under different blowing ratios, there exists a large difference in the thickness distribution of the deposition, and the deposition is minimal at the specific blow ratio. In addition, the temperature of main flow and the solidification temperature of the particulate have a great influence on the deposition.

Keywords: deposition, experiment, film cooling, leading edge, paraffin particles

Procedia PDF Downloads 121
49 Detection of Extrusion Blow Molding Defects by Airflow Analysis

Authors: Eva Savy, Anthony Ruiz

Abstract:

In extrusion blow molding, there is great variability in product quality due to the sensitivity of the machine settings. These variations lead to unnecessary rejects and loss of time. Yet production control is a major challenge for companies in this sector to remain competitive within their market. Current quality control methods only apply to finished products (vision control, leak test...). It has been shown that material melt temperature, blowing pressure, and ambient temperature have a significant impact on the variability of product quality. Since blowing is a key step in the process, we have studied this parameter in this paper. The objective is to determine if airflow analysis allows the identification of quality problems before the full completion of the manufacturing process. We conducted tests to determine if it was possible to identify a leakage defect and an obstructed defect, two common defects on products. The results showed that it was possible to identify a leakage defect by airflow analysis.

Keywords: extrusion blow molding, signal, sensor, defects, detection

Procedia PDF Downloads 106
48 Structure and Properties of Meltblown Polyetherimide as High Temperature Filter Media

Authors: Gajanan Bhat, Vincent Kandagor, Daniel Prather, Ramesh Bhave

Abstract:

Polyetherimide (PEI), an engineering plastic with very high glass transition temperature and excellent chemical and thermal stability, has been processed into a controlled porosity filter media of varying pore size, performance, and surface characteristics. A special grade of the PEI was processed by melt blowing to produce microfiber nonwovens suitable as filter media. The resulting microfiber webs were characterized to evaluate their structure and properties. The fiber webs were further modified by hot pressing, a post processing technique, which reduces the pore size in order to improve the barrier properties of the resulting membranes. This ongoing research has shown that PEI can be a good candidate for filter media requiring high temperature and chemical resistance with good mechanical properties. Also, by selecting the appropriate processing conditions, it is possible to achieve desired filtration performance from this engineering plastic.

Keywords: nonwovens, melt blowing, polyehterimide, filter media, microfibers

Procedia PDF Downloads 287
47 Study of Effective Parameters on Mechanical Properties of Toughened PP Compounds in Presence of Biofillers and Blowing Agents

Authors: Koosha Rezaei, Mehdi Moghri bidgoli, Mazyar Khakpour

Abstract:

Wood-plastic composites foam is one of the most used products were the industry today. In this study, composite foam polypropylene in the presence of different biofilers such as Spruce wood, wheat and rice husk as well as 3 different types toughening agents such as polyolefin elastomer, styrene butadiene styrene and styrene-ethylene butadiene styrene, and two types of cause blowing agents azodicarbonamide and sodium bicarbonate was prepared. For improving dispersion of biofilers, in the mixing process we used polypropylene coupling agent grafted with maleic anhydride. Due to the large number of variables, the statistical analysis of response surface to analyze the results of the impact test, tensile modulus and tensile strength and modeling were used. Co-rotating twine extruder was made composite melt mixing method and then to perform mechanical tests using injection molding, respectively.Images from electron microscopy showed cell sandwich structure in composite amply demonstrates.

Keywords: polypropylene, wood plastic composite foam, response surface analysis, morphology, mechanical properties

Procedia PDF Downloads 339
46 The Role of Accounting and Auditing in Anti-Corruption Strategies: The Case of ECOWAS

Authors: Edna Gnomblerou

Abstract:

Given the current scale of corruption epidemic in West African economies, governments are seeking for immediate and effective measures to reduce the likelihood of the plague within the region. Generally, accountants and auditors are expected to help organizations in detecting illegal practices. However, their role in the fight against corruption is sometimes limited due to the collusive nature of corruption. The Denmark anti-corruption model shows that the implementation of additional controls over public accounts and independent efficient audits improve transparency and increase the probability of detection. This study is aimed at reviewing the existing anti-corruption policies of the Economic Commission of West African States (ECOWAS) as to observe the role attributed to accounting, auditing and other managerial practices in their anti-corruption drive. It further discusses the usefulness of accounting and auditing in helping anti-corruption commissions in controlling misconduct and increasing the perception to detect irregularities within public administration. The purpose of this initiative is to identify and assess the relevance of accounting and auditing in curbing corruption. To meet this purpose, the study was designed to answer the questions of whether accounting and auditing processes were included in the reviewed anti-corruption strategies, and if yes, whether they were effective in the detection process. A descriptive research method was adopted in examining the role of accounting and auditing in West African anti-corruption strategies. The analysis reveals that proper recognition of accounting standards and implementation of financial audits are viewed as strategic mechanisms in tackling corruption. Additionally, codes of conduct, whistle-blowing and information disclosure to the public are among the most common managerial practices used throughout anti-corruption policies to effectively and efficiently address the problem. These observations imply that sound anti-corruption strategies cannot ignore the values of including accounting and auditing processes. On one hand, this suggests that governments should employ all resources possible to improve accounting and auditing practices in the management of public sector organizations. On the other hand, governments must ensure that accounting and auditing practices are not limited to the private sector, but when properly implemented constitute crucial mechanisms to control and reduce corrupt incentives in public sector.

Keywords: accounting, anti-corruption strategy, auditing, ECOWAS

Procedia PDF Downloads 228
45 The Cleaning Equipment to Prevents Dust Diffusion of Bus Air Filters

Authors: Jiraphorn Satechan, Thanaphon Khamthieng, Warunee Phanwong

Abstract:

This action research aimed at designing and developing the cleaning equipment to preventing dust diffusion of bus air filter. Quantitative and qualitative data collection methods were used to conduct data from October 1st, 2018 to September 30th, 2019. All of participants were male (100.0%) with aged 40- 49 years and 57.15%, of them finish bachelor degree. 71.43% of them was a driver and 57.15% of them had the working experience between 10 and 15 years. Research revealed that the participants assessed the quality of the bus air filter cleaning equipment for preventing dust diffusion at a moderate level (σ= 0.29), and 71.43 of them also suggested the development methods in order to improve the quality of bus air filters cleaning equipment as follows: 1) to install the circuit breaker for cutting the electricity and controlling the on-off of the equipment and to change the motor to the DC system, 2) should install the display monitor for wind pressure and electricity system as well as to install the air pressure gauge, 3) should install the tank lid lock for preventing air leakage and dust diffusion by increasing the blowing force and sucking power, 4) to stabilize the holding points for preventing the filter shaking while rotating and blowing for cleaning and to reduce the rotation speed in order to allow the filters to move slowly for the air system to blow for cleaning more thoroughly, 5) the amount of dust should be measured before and after cleaning and should be designed the cleaning equipment to be able to clean with a variety of filters, and sizes. Moreover, the light-weight materials should be used to build the cleaning equipment and the wheels should be installed at the base of the equipment in order to make it easier to move.

Keywords: Cleaning Equipment, Bus Air Filters, Preventing Dust Diffusion, Innovation

Procedia PDF Downloads 84
44 Directional Dust Deposition Measurements: The Influence of Seasonal Changes and the Meteorological Conditions Influencing in Witbank Area and Carletonville Area

Authors: Maphuti Georgina Kwata

Abstract:

Coal mining in Mpumalanga Province is known of contributing to the atmospheric pollution from various activities. Gold mining in North-West Province is known of also contributing to the atmospheric pollution especially with the production of radon gas. In this research directional dust deposition gauge was used to measure source of direction and meteorological data was used to determine the wind rose blowing and the influence of the seasonal changes. Fourteen months of dust collection was undertaken in Witbank Area and Carletonville Area. The results shows that the sources of direction for Ericson Dam its East in February 2010 and Tip Area shows that the source of direction its West in October 2010. In the East direction there were mining operations, power stations which contributed to the East to be the sources of direction. In the West direction there were smelters, power stations and agricultural activities which contributed for the source of direction to be the West direction for Driefontein Mine: East Recreational Village Club. The East of Leslie Williams hospital is the source of direction which also indicated that there dust generating activities such as mining operation, agricultural activities. The meteorological results for Emalahleni Area in summer and winter the wind rose blow with wind speed of 5-10 ms-1 from the East sector. Annual average for the wind rose blow its East South eastern sector with 20 ms-1 and day time the wind rose from northwestern sector with excess of 20 ms-1. The night time wind direction East-eastern direction with a maximum wind speed of 20 ms-1. The meteorogical results for Driefontein Mine show that North-western sector and north-eastern sector wind rose is blowing with 5-10 ms-1 win speed. Day time wind blows from the West sector and night time wind blows from the north sector. In summer the wind blows North-east sector with 5-10 ms-1 and winter wind blows from North-west and it’s also predominant. In spring wind blows from north-east. The conclusion is that not only mining operation where the directional dust deposit gauge were installed contributed to the source of direction also the power stations, smelters, and other activities nearby the mining operation contributed. The recommendations are the dust suppressant for unpaved roads should be used on a regular basis and there should be monitoring of the weather conditions (the wind speed and direction prior to blasting to ensure minimal emissions).

Keywords: directional dust deposition gauge, BS part 5 1747 dust deposit gauge, wind rose, wind blowing

Procedia PDF Downloads 463
43 The Complementary Effect of Internal Control System and Whistleblowing Policy on Prevention and Detection of Fraud in Nigerian Deposit Money Banks

Authors: Dada Durojaye Joshua

Abstract:

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

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

Procedia PDF Downloads 39
42 Complementary Effect of Wistleblowing Policy and Internal Control System on Prevention and Detection of Fraud in Nigerian Deposit Money Banks

Authors: Dada Durojaye Joshua

Abstract:

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

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

Procedia PDF Downloads 40
41 Heat Loss Control in Stave Cooled Blast Furnace by Optimizing Gas Flow Pattern through Burden Distribution

Authors: Basant Kumar Singh, S. Subhachandhar, Vineet Ranjan Tripathi, Amit Kumar Singh, Uttam Singh, Santosh Kumar Lal

Abstract:

Productivity of Blast Furnace is largely impacted by fuel efficiency and controlling heat loss is one of the enabling parameters for achieving lower fuel rate. 'I' Blast Furnace is the latest and largest Blast Furnace of Tata Steel Jamshedpur with working volume of 3230 m³ and with rated capacity of 3.055 million tons per annum. Optimizing heat losses in Belly and Bosh zone remained major challenge for blast furnace operators after its commissioning. 'I' Blast has installed Cast Iron & Copper Staves cooling members where copper staves are installed in Belly, Bosh & Lower Stack whereas cast iron staves are installed in upper stack area. Stave cooled Blast Furnaces are prone to higher heat losses in Belly and Bosh region with an increase in coal injection rate as Bosh gas volume increases. Under these conditions, managing gas flow pattern through proper burden distribution, casting techniques & by maintaining desired raw material qualities are of utmost importance for sustaining high injection rates. This study details, the burden distribution control by Ore & Coke ratio adjustment at wall and center of Blast Furnace as the coal injection rates increased from 140 kg/thm to 210 kg/thm. Control of blowing parameters, casting philosophy, specification for raw materials & devising operational practice for controlling heat losses is also elaborated with the model that is used to visualize heat loss pattern in different zones of Blast Furnace.

Keywords: blast furnace, staves, gas flow pattern, belly/bosh heat losses, ore/coke ratio, blowing parameters, casting, operation practice

Procedia PDF Downloads 324
40 Development of a Risk Governance Index and Examination of Its Determinants: An Empirical Study in Indian Context

Authors: M. V. Shivaani, P. K. Jain, Surendra S. Yadav

Abstract:

Risk management has been gaining extensive focus from international organizations like Committee of Sponsoring Organizations and Financial Stability Board, and, the foundation of such an effective and efficient risk management system lies in a strong risk governance structure. In view of this, an attempt (perhaps a first of its kind) has been made to develop a risk governance index, which could be used as proxy for quality of risk governance structures. The index (normative framework) is based on eleven variables, namely, size of board, board diversity in terms of gender, proportion of executive directors, executive/non-executive status of chairperson, proportion of independent directors, CEO duality, chief risk officer (CRO), risk management committee, mandatory committees, voluntary committees and existence/non-existence of whistle blower policy. These variables are scored on a scale of 1 to 5 with the exception of the variables, namely, status of chairperson and CEO duality (which have been scored on a dichotomous scale with the score of 3 or 5). In case there is a legal/statutory requirement in respect of above-mentioned variables and there is a non-compliance with such requirement a score of one has been envisaged. Though there is no legal requirement, for the larger part of study, in context of CRO, risk management committee and whistle blower policy, still a score of 1 has been assigned in the event of their non-existence. Recognizing the importance of these variables in context of risk governance structure and the fact that the study basically focuses on risk governance, the absence of these variables has been equated to non-compliance with a legal/statutory requirement. Therefore, based on this the minimum score is 15 and the maximum possible is 55. In addition, an attempt has been made to explore the determinants of this index. For this purpose, the sample consists of non-financial companies (429) that constitute S&P CNX500 index. The study covers a 10 years period from April 1, 2005 to March 31, 2015. Given the panel nature of data, Hausman test was applied, and it suggested that fixed effects regression would be appropriate. The results indicate that age and size of firms have significant positive impact on its risk governance structures. Further, post-recession period (2009-2015) has witnessed significant improvement in quality of governance structures. In contrast, profitability (positive relationship), leverage (negative relationship) and growth (negative relationship) do not have significant impact on quality of risk governance structures. The value of rho indicates that about 77.74% variation in risk governance structures is due to firm specific factors. Given the fact that each firm is unique in terms of its risk exposure, risk culture, risk appetite, and risk tolerance levels, it appears reasonable to assume that the specific conditions and circumstances that a company is beset with, could be the biggest determinants of its risk governance structures. Given the recommendations put forth in the paper (particularly for regulators and companies), the study is expected to be of immense utility in an important yet neglected aspect of risk management.

Keywords: corporate governance, ERM, risk governance, risk management

Procedia PDF Downloads 223
39 The Structure and Development of a Wing Tip Vortex under the Effect of Synthetic Jet Actuation

Authors: Marouen Dghim, Mohsen Ferchichi

Abstract:

The effect of synthetic jet actuation on the roll-up and the development of a wing tip vortex downstream a square-tipped rectangular wing was investigated experimentally using hotwire anemometry. The wing is equipped with a hallow cavity designed to generate a high aspect ratio synthetic jets blowing at an angles with respect to the spanwise direction. The structure of the wing tip vortex under the effect of fluidic actuation was examined at a chord Reynolds number Re_c=8×10^4. An extensive qualitative study on the effect of actuation on the spanwise pressure distribution at c⁄4 was achieved using pressure scanner measurements in order to determine the optimal actuation parameters namely, the blowing momentum coefficient, Cμ, and the non-dimensionalized actuation frequency, F^+. A qualitative study on the effect of actuation parameters on the spanwise pressure distribution showed that optimal actuation frequencies of the synthetic jet were found within the range amplified by both long and short wave instabilities where spanwise pressure coefficients exhibited a considerable decrease by up to 60%. The vortex appeared larger and more diffuse than that of the natural vortex case. Operating the synthetic jet seemed to introduce unsteadiness and turbulence into the vortex core. Based on the ‘a priori’ optimal selected parameters, results of the hotwire wake survey indicated that the actuation achieved a reduction and broadening of the axial velocity deficit. A decrease in the peak tangential velocity associated with an increase in the vortex core radius was reported as a result of the accelerated radial transport of angular momentum. Peak vorticity level near the core was also found to be largely diffused as a direct result of the increased turbulent mixing within the vortex. The wing tip vortex a exhibited a reduced strength and a diffused core as a direct result of increased turbulent mixing due to the presence of turbulent small scale vortices within its core. It is believed that the increased turbulence within the vortex due to the synthetic jet control was the main mechanism associated with the decreased strength and increased size of the wing tip vortex as it evolves downstream. A comparison with a ‘non-optimal’ case was included to demonstrate the effectiveness of selecting the appropriate control parameters. The Synthetic Jet will be operated at various actuation configurations and an extensive parametric study is projected to determine the optimal actuation parameters.

Keywords: flow control, hotwire anemometry, synthetic jet, wing tip vortex

Procedia PDF Downloads 413
38 Laboratory Evaluation of Gilsonite Modified Bituminous Mixes

Authors: R. Vishnu, K. S. Reddy, Amrendra Kumar

Abstract:

The present guideline for the construction of flexible pavement in India, IRC 37: 2012 recommends to use viscous grade VG 40 bitumen in both wearing and binder bituminous layers. However, most of the bitumen production plants in India are unable to produce the air-blown VG40 grade bitumen. This requires plant’s air-blowing technique modification, and often the manufactures finds it as uneconomical. In this context, stiffer grade bitumen can be produced if bitumen is modified. Gilsonite, which is naturally occurring asphalt have been found to be used for increasing the stiffness of binders. The present study evaluates the physical, rheological characteristics of Gilsonite modified binders and the performance characteristics of these binders when used in the mix.

Keywords: bitumen, gilsonite, stiffness, laboratory evaluation

Procedia PDF Downloads 440
37 Numerical Study of the Dynamic Behavior of an Air Conditioning with a Muti Confined Swirling Jet

Authors: Mohamed Roudane

Abstract:

The objective of this study is to know the dynamic behavior of a multi swirling jet used for air conditioning inside a room. To conduct this study, we designed a facility to ensure proper conditions of confinement in which we placed five air blowing devices with adjustable vanes, providing multiple swirling turbulent jets. The jets were issued in the same direction and the same spacing defined between them. This study concerned the numerical simulation of the dynamic mixing of confined swirling multi-jets, and examined the influence of important parameters of a swirl diffuser system on the dynamic performance characteristics. The CFD investigations are carried out by a hybrid mesh to discretize the computational domain. In this work, the simulations have been performed using the finite volume method and FLUENT solver, in which the standard k-ε RNG turbulence model was used for turbulence computations.

Keywords: simulation, dynamic behavior, swirl, turbulent jet

Procedia PDF Downloads 366
36 Dielectric Recovery Characteristics of High Voltage Gas Circuit Breakers Operating with CO₂ Mixture

Authors: Peng Lu, Branimir Radisavljevic, Martin Seeger, Daniel Over, Torsten Votteler, Bernardo Galletti

Abstract:

CO₂-based gas mixtures exhibit huge potential as the interruption medium for replacing SF₆ in high voltage switchgears. In this paper, the recovery characteristics of dielectric strength of CO₂-O₂ mixture in the post arc phase after the current zero are presented. As representative examples, the dielectric recovery curves under conditions of different gas filling pressures and short-circuit current amplitudes are presented. A series of dielectric recovery measurements suggests that the dielectric recovery rate is proportional to the mass flux of the blowing gas, and the dielectric strength recovers faster in the case of lower short circuit currents.

Keywords: CO₂ mixture, high voltage circuit breakers, dielectric recovery rate, short-circuit current, mass flux

Procedia PDF Downloads 166
35 Jet-Stream Airsail: Study of the Shape and the Behavior of the Connecting Cable

Authors: Christopher Frank, Yoshiki Miyairi

Abstract:

A jet-stream airsail concept takes advantage of aerology in order to fly without propulsion. Weather phenomena, especially jet streams, are relatively permanent high winds blowing from west to east, located at average altitudes and latitudes in both hemispheres. To continuously extract energy from the jet-stream, the system is composed of a propelled plane and a wind turbine interconnected by a cable. This work presents the aerodynamic characteristics and the behavior of the cable that links the two subsystems and transmits energy from the turbine to the aircraft. Two ways of solving this problem are explored: numerically and analytically. After obtaining the optimal shape of the cross-section of the cable, its behavior is analyzed as a 2D problem solved numerically and analytically. Finally, a 3D extension could be considered by adding lateral forces. The results of this work can be further used in the design process of the overall system: aircraft-turbine.

Keywords: jet-stream, cable, tether, aerodynamics, aircraft, airsail, wind

Procedia PDF Downloads 337
34 Effect of Depressurization Rate in Batch Foaming of Porous Microcellular Polycarbonate on Microstructure Development

Authors: Indrajeet Singh, Abhishek Gandhi, Smita Mohanty, S. K. Nayak

Abstract:

In this article, a focused study has been performed to comprehend the influence of change in depressurization rate on microcellular polycarbonate foamed morphological attributes. The depressurization rate considered in this study were 0.5, 0.05, 0.01 and 0.005 MPa/sec and the physical blowing agent utilized was carbon dioxide owing to its high solubility in polycarbonate at room temperature. The study was performed on two distinct saturation pressures, i.e., 3 MPa and 6 MPa to understand if saturation pressure has any effects on it. It is reported that with increase in depressurization rate, a higher amount of thermodynamic instability was induced which resulted in generation of larger number of smaller sized cells. This article puts forward an understanding of how depressurization rate control could be well exploited during the batch foaming process to develop high quality microcellular foamed products with exceedingly well controlled cell size.

Keywords: depressurization, porous polymer, foaming, microcellular

Procedia PDF Downloads 233