Search results for: auditor switch
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 288

Search results for: auditor switch

258 CyberSecurity Malaysia: Towards Becoming a National Certification Body for Information Security Management Systems Internal Auditors

Authors: M. S. Razana, Z. W. Shafiuddin

Abstract:

Internal auditing is one of the most important activities for organizations that implement information security management systems (ISMS). The purpose of internal audits is to ensure the ISMS implementation is in accordance to the ISO/IEC 27001 standard and the organization’s own requirements for its ISMS. Competent internal auditors are the main element that contributes to the effectiveness of internal auditing activities. To realize this need, CyberSecurity Malaysia is now in the process of becoming a certification body that certifies ISMS internal auditors. The certification scheme will assess the competence of internal auditors in generic knowledge and skills in management systems, and also in ISMS-specific knowledge and skills. The certification assessment is based on the ISO/IEC 19011 Guidelines for auditing management systems, ISO/IEC 27007 Guidelines for information security management systems auditing and ISO/IEC 27001 Information security management systems requirements. The certification scheme complies with the ISO/IEC 17024 General requirements for bodies operating certification systems of persons. Candidates who pass the exam will be certified as an ISMS Internal Auditor, whose competency will be evaluated every three years.

Keywords: ISMS internal audit, ISMS internal auditor, ISO/IEC 17024, competence, certification

Procedia PDF Downloads 212
257 Regulated Output Voltage Double Switch Buck-Boost Converter for Photovoltaic Energy Application

Authors: M. Kaouane, A. Boukhelifa, A. Cheriti

Abstract:

In this paper, a new Buck-Boost DC-DC converter is designed and simulated for photovoltaic energy system. The presented Buck-Boost converter has a double switch. Moreover, its output voltage is regulated to a constant value whatever its input is. In the presented work, the Buck-Boost transfers the produced energy from the photovoltaic generator to an R-L load. The converter is controlled by the pulse width modulation technique in a way to have a suitable output voltage, in the other hand, to carry the generator’s power, and put it close to the maximum possible power that can be generated by introducing the right duty cycle of the pulse width modulation signals that control the switches of the converter; each component and each parameter of the proposed circuit is well calculated using the equations that describe each operating mode of the converter. The proposed configuration of Buck-Boost converter has been simulated in Matlab/Simulink environment; the simulation results show that it is a good choice to take in order to maintain the output voltage constant while ensuring a good energy transfer.

Keywords: Buck-Boost converter, switch, photovoltaic, PWM, power, energy transfer

Procedia PDF Downloads 866
256 Measuring Audit Quality Using Text Analysis: An Empirical Study of Indian Companies

Authors: Leesa Mohanty, Ashok Banerjee

Abstract:

Better audit quality signifies the financial statements of the auditee firm reflect true and fair view of their actual state of affairs, which reduces information asymmetry between management and shareholders, as a result, helps protect interests of shareholders. This study examines the impact of joint audit on audit quality. It is motivated by the ongoing debate where The Institute of Chartered Accountants of India (ICAI), the regulatory body governing auditors, has advocated the finance ministry and the Reserve Bank of India (RBI) for the mandatory use of joint audit in private banks to enhance the quality of audit. Earlier, the Government of India had rejected the plea by ICAI for mandatory joint audits in large companies stating it is not a viable option for promoting domestic firms. We introduce a new measure of audit quality. Drawing from the domain of text analytics, we use relevant phrases in audit reports to gauge audit quality and demonstrate that joint audit improves audit quality. We also, for robustness, use prevalent proxy for audit quality (Big N Auditor, ratio of audit fees to total fees) and find negative effect of joint audit on audit quality. We, therefore highlight that different proxy for audit quality show opposite effect of joint audit.

Keywords: audit fees, audit quality, Big N. Auditor, joint audit

Procedia PDF Downloads 317
255 Internal Audit Function Contributions to the External Audit

Authors: Douglas F. Prawitt, Nathan Y. Sharp, David A. Wood

Abstract:

Consistent with prior experimental and survey studies, we find that IAFs that spend more time directly assisting the external auditor is associated with lower external audit fees. Interestingly, we do not find evidence that external auditors reduce fees based on work previously performed by the IAF. We also find that the time spent assisting the external auditor has a greater negative effect on external audit fees than the time spent performing tasks upon which the auditor may rely but that are not performed as direct assistance to the external audit. Our results also show that previous proxies used to measure this relation is either not associated with or are negatively associated with our direct measures of how the IAF can contribute to the external audit and are highly positively associated with the size and the complexity of the organization. Thus, we conclude the disparate experimental and archival results may be attributable to issues surrounding the construct validity of measures used in previous archival studies and that when measures similar to those used in experimental studies are employed in archival tests, the archival results are consistent with experimental findings. Our research makes four primary contributions to the literature. First, we provide evidence that internal auditing contributes to a reduction in external audit fees. Second, we replicate and provide an explanation for why previous archival studies find that internal auditing has either no association with external audit fees or is associated with an increase in those fees: prior studies generally use proxies of internal audit contribution that do not adequately capture the intended construct. Third, our research expands on survey-based research (e.g., Oil Libya sh.co.) by separately examining the impact on the audit fee of the internal auditors’ work, indirectly assisting external auditors and internal auditors’ prior work upon which external auditors can rely. Finally, we extend prior research by using a new, independent data source to validate and extend prior studies. This data set also allows for a sample of examining the impact of internal auditing on the external audit fee and the use of a more comprehensive external audit fee model that better controls for determinants of the external audit fee.

Keywords: internal audit, contribution, external audit, function

Procedia PDF Downloads 93
254 Switching Losses in Power Electronic Converter of Switched Reluctance Motor

Authors: Ali Asghar Memon

Abstract:

A cautious and astute selection of switching devices used in power electronic converters of a switched reluctance (SR) motor is required. It is a matter of choice of best switching devices with respect to their switching ability rather than fulfilling the number of switches. This paper highlights the computational determination of switching losses comprising of switch-on, switch-off and conduction losses respectively by using experimental data in simulation model of a SR machine. The finding of this research is helpful for proper selection of electronic switches and suitable converter topology for switched reluctance motor.

Keywords: converter, operating modes, switched reluctance motor, switching losses

Procedia PDF Downloads 475
253 Mobile Number Portability

Authors: R. Geetha, J. Arunkumar, P. Gopal, D. Loganathan, K. Pavithra, C. Vikashini

Abstract:

Mobile Number Portability is an attempt to switch over from one network to another network facility for mobile based on applications. This facility is currently not available for mobile handsets. This application is intended to assist the mobile network and its service customers in understanding the criteria; this will serve as a universal set of requirements which must be met by the customers. This application helps the user's network portability. Accessing permission from the network provider to enable services to the user and utilizing the available network signals. It is enabling the user to make a temporary switch over to other network. The main aim of this research work is to adapt multiple networks at the time of no network coverage. It can be accessed at rural and geographical areas. This can be achieved by this mobile application. The application is capable of temporary switch over between various networks. With this application both the service provider and the network user are benefited. The service provider is benefited by charging a minimum cost for utilizing other network. It provides security in terms of password that is unique to avoid unauthorized users and to prevent loss of balance. The goal intended to be attained is a complete utilization of available network at significant situations and to provide feature that satisfy the customer needs. The temporary switch over is done to manage emergency calls when user is in rural or geographical area, where there will be a very low network coverage. Since people find it trend in using Android mobile, this application is designed as an Android applications, which can be freely downloaded and installed from Play store. In the current scenario, the service provider enables the user to change their network without shifting their mobile network. This application affords a clarification for users while they are jammed in a critical situation. This application is designed by using Android 4.2 and SQLite Version3.

Keywords: mobile number, random number, alarm, imei number, call

Procedia PDF Downloads 328
252 Fast Switching Mechanism for Multicasting Failure in OpenFlow Networks

Authors: Alaa Allakany, Koji Okamura

Abstract:

Multicast technology is an efficient and scalable technology for data distribution in order to optimize network resources. However, in the IP network, the responsibility for management of multicast groups is distributed among network routers, which causes some limitations such as delays in processing group events, high bandwidth consumption and redundant tree calculation. Software Defined Networking (SDN) represented by OpenFlow presented as a solution for many problems, in SDN the control plane and data plane are separated by shifting the control and management to a remote centralized controller, and the routers are used as a forwarder only. In this paper we will proposed fast switching mechanism for solving the problem of link failure in multicast tree based on Tabu Search heuristic algorithm and modifying the functions of OpenFlow switch to fasts switch to the pack up sub tree rather than sending to the controller. In this work we will implement multicasting OpenFlow controller, this centralized controller is a core part in our multicasting approach, which is responsible for 1- constructing the multicast tree, 2- handling the multicast group events and multicast state maintenance. And finally modifying OpenFlow switch functions for fasts switch to pack up paths. Forwarders, forward the multicast packet based on multicast routing entries which were generated by the centralized controller. Tabu search will be used as heuristic algorithm for construction near optimum multicast tree and maintain multicast tree to still near optimum in case of join or leave any members from multicast group (group events).

Keywords: multicast tree, software define networks, tabu search, OpenFlow

Procedia PDF Downloads 231
251 An Elegant Technique to Achieve ZCS in a Boost Converter Incorporating Complete Energy Transfer

Authors: Nagesh Vangala, Rayudu Mannam

Abstract:

Soft switching has attracted the interest of various researchers constantly. Many techniques are in vogue to achieve soft switching (ZVS and/or ZCS) in Boost converters. These techniques utilize an auxiliary switch to incorporate the ZCS/ZVS. Such schemes require additional control circuit and induce complexity in design. This paper proposes an elegant fly back approach which guarantees zero current switching of the main Switch without the need for any additional active device. A simple flyback transformer scheme is implemented which absorbs the initial turn ON energy (or the Reverse recovery energy of Boost diode) and delivers to the output.

Keywords: boost converter, complete energy transfer, flyback, zero current switching

Procedia PDF Downloads 363
250 Reduced Switch Count Asymmetrical Multilevel Inverter Topology

Authors: Voodi Kalandhar, Veera Reddy, Yuva Tejasree

Abstract:

Researchers have become interested in multilevel inverters (MLI) because of their potential for medium- and high-power applications. MLIs are becoming more popular as a result of their ability to generate higher voltage levels, minimal power losses, small size, and low price. These inverters used in high voltage and high-power applications because the stress on the switch is low. Even though many traditional topologies, such as the cascaded H-bridge MLI, the flying capacitor MLI, and the diode clamped MLI, exist, they all have some drawbacks. A complicated control system is needed for the flying capacitor MLI to balance the voltage across the capacitor and diode clamped MLI requires more no of diodes when no of levels increases. Even though the cascaded H-Bridge MLI is popular in terms of modularity and simple control, it requires more no of isolated DC source. Therefore, a topology with fewer devices has always been necessary for greater efficiency and reliability. A new single-phase MLI topology has been introduced to minimize the required switch count in the circuit and increase output levels. With 3 dc voltage sources, 8 switches, and 13 levels at the output, this new single- phase MLI topology was developed. To demonstrate the proposed converter's superiority over the other MLI topologies currently in use, a thorough analysis of the proposed topology will be conducted.

Keywords: DC-AC converter, multi-level inverter (MLI), diodes, H-bridge inverter, switches

Procedia PDF Downloads 52
249 A Comparative Analysis of an All-Optical Switch Using Chalcogenide Glass and Gallium Arsenide Based on Nonlinear Photonic Crystal

Authors: Priyanka Kumari Gupta, Punya Prasanna Paltani, Shrivishal Tripathi

Abstract:

This paper proposes a nonlinear photonic crystal ring resonator-based all-optical 2 × 2 switch. The nonlinear Kerr effect is used to evaluate the essential 2 x 2 components of the photonic crystal-based optical switch, including the bar and cross states. The photonic crystal comprises a two-dimensional square lattice of dielectric rods in an air background. In the background air, two different dielectric materials are used for this comparison study separately. Initially with chalcogenide glass rods, then with GaAs rods. For both materials, the operating wavelength, bandgap diagram, operating power intensities, and performance parameters, such as the extinction ratio, insertion loss, and cross-talk of an optical switch, have also been estimated using the plane wave expansion and the finite-difference time-domain method. The chalcogenide glass material (Ag20As32Se48) has a high refractive index of 3.1 which is highly suitable for switching operations. This dielectric material is immersed in an air background with a nonlinear Kerr coefficient of 9.1 x 10-17 m2/W. The resonance wavelength is at 1552 nm, with the operating power intensities at the cross-state and bar state around 60 W/μm2 and 690 W/μm2. The extinction ratio, insertion loss, and cross-talk value for the chalcogenide glass at the cross-state are 17.19 dB, 0.051 dB, and -17.14 dB, and the bar state, the values are 11.32 dB, 0.025 dB, and -11.35 dB respectively. The gallium arsenide (GaAs) dielectric material has a high refractive index of 3.4, a direct bandgap semiconductor material highly preferred nowadays for switching operations. This dielectric material is immersed in an air background with a nonlinear Kerr coefficient of 3.1 x 10-16 m2/W. The resonance wavelength is at 1558 nm, with the operating power intensities at the cross-state and bar state around 110 W/μm2 and 200 W/μm2. The extinction ratio, insertion loss, and cross-talk value for the chalcogenide glass at the cross-state are found to be 3.36.19 dB, 2.436 dB, and -5.8 dB, and for the bar state, the values are 15.60 dB, 0.985 dB, and -16.59 dB respectively. This paper proposes an all-optical 2 × 2 switch based on a nonlinear photonic crystal using a ring resonator. The two-dimensional photonic crystal comprises a square lattice of dielectric rods in an air background. The resonance wavelength is in the range of photonic bandgap. Later, another widely used material, GaAs, is also considered, and its performance is compared with the chalcogenide glass. Our presented structure can be potentially applicable in optical integration circuits and information processing.

Keywords: photonic crystal, FDTD, ring resonator, optical switch

Procedia PDF Downloads 52
248 A ZVT-ZCT-PWM DC-DC Boost Converter with Direct Power Transfer

Authors: Naim Suleyman Ting, Yakup Sahin, Ismail Aksoy

Abstract:

This paper presents a zero voltage transition-zero current transition (ZVT-ZCT)-PWM DC-DC boost converter with direct power transfer. In this converter, the main switch turns on with ZVT and turns off with ZCT. The auxiliary switch turns on and off with zero current switching (ZCS). The main diode turns on with ZVS and turns off with ZCS. Besides, the additional current or voltage stress does not occur on the main device. The converter has features as simple structure, fast dynamic response and easy control. Also, the proposed converter has direct power transfer feature as well as excellent soft switching techniques. In this study, the operating principle of the converter is presented and its operation is verified for 1 kW and 100 kHz model.

Keywords: direct power transfer, boost converter, zero-voltage transition, zero-current transition

Procedia PDF Downloads 786
247 Inactivation of Semicarbazide-Sensitive Amine Oxidase Induces the Phenotypic Switch of Smooth Muscle Cells and Aggravates the Development of Atherosclerotic Lesions

Authors: Miao Zhang, Limin Liu, Feng Zhi, Panpan Niu, Mengya Yang, Xuemei Zhu, Ying Diao, Jun Wang, Ying Zhao

Abstract:

Background and Aims: Clinical studies have demonstrated that serum semicarbazide-sensitive amine oxidase (SSAO) activities positively correlate with the progression of atherosclerosis. The aim of the present study is to investigate the effect of SSAO inactivation on the development of atherosclerosis. Methods: Female LDLr knockout (KO) mice were given the Western-type diet for 6 and 9 weeks to induce the formation of early and advanced lesions, and semicarbazide (SCZ, 0.125%) was added into the drinking water to inactivate SSAO in vivo. Results: Despite no impact on plasma total cholesterol levels, abrogation of SSAO by SCZ not only resulted in the enlargement of both early (1.5-fold, p=0.0043) and advanced (1.8-fold, p=0.0013) atherosclerotic lesions, but also led to reduced/increased lesion contents of macrophages/smooth muscle cells (SMCs) (macrophage: ~0.74-fold, p=0.0002(early)/0.0016(advanced); SMC: ~1.55-fold, p=0.0003(early) /0.0001(advanced)), respectively. Moreover, SSAO inactivation inhibited the migration of circulating monocytes into peripheral tissues and reduced the amount of circulating Ly6Chigh monocytes (0.7-fold, p=0.0001), which may account for the reduced macrophage content in lesions. In contrast, the increased number of SMCs in lesions of SCZ-treated mice is attributed to an augmented synthetic vascular SMC phenotype switch as evidenced by the increased proliferation of SMCs and accumulation of collagens in vivo. Conclusion: SSAO inactivation by SCZ promotes the phenotypic switch of SMCs and the development of atherosclerosis. The enzymatic activity of SSAO may thus represent a potential target in the prevention and/or treatment of atherosclerosis.

Keywords: atherosclerosis, phenotype switch of smooth muscle cells, SSAO/VAP-1, semicarbazide

Procedia PDF Downloads 295
246 Wireless Integrated Switched Oscillator Impulse Generator with Application in Wireless Passive Electric Field Sensors

Authors: S. Mohammadzamani, B. Kordi

Abstract:

Wireless electric field sensors are in high demand in the number of applications that requires measuring electric field such as investigations of high power systems and testing the high voltage apparatus. Passive wireless electric field sensors are most desired since they do not require a source of power and are interrogated wirelessly. A passive wireless electric field sensor has been designed and fabricated by our research group. In the wireless interrogation system of the sensor, a wireless radio frequency impulse generator needs to be employed. A compact wireless impulse generator composed of an integrated resonant switched oscillator (SWO) and a pulse-radiating antenna has been designed and fabricated in this research. The fundamental of Switched Oscillators was introduced by C.E.Baum. A Switched Oscillator consists of a low impedance transmission line charged by a DC source, through large impedance at desired frequencies and terminated to a high impedance antenna at one end and a fast closing switch at the other end. Once the line is charged, the switch will close and short-circuit the transmission line. Therefore, a fast transient wave will be generated and travels along the transmission line. Because of the mismatch between the antenna and the transmission line, only a part of fast transient wave will be radiated, and a portion of the fast-transient wave will reflect back. At the other end of the transmission line, there is a closed switch. Consequently, a second reflection with a reversed sign will propagate towards the antenna and the wave continues back and forth. hence, at the terminal of the antenna, there will be a series of positive and negative pulses with descending amplitude. In this research a single ended quarter wavelength Switched Oscillator has been designed and simulated at 800MHz. The simulation results show that the designed Switched Oscillator generates pulses with decreasing amplitude at the frequency of 800MHz with the maximum amplitude of 10V and bandwidth of about 10MHz at the antenna end. The switched oscillator has been fabricated using a 6cm long coaxial cable transmission line which is charged by a DC source and an 8cm monopole antenna as the pulse radiating antenna. A 90V gas discharge switch has been employed as the fast closing switch. The Switched oscillator sends a series of pulses with decreasing amplitude at the frequency of 790MHz with the maximum amplitude of 0.3V in the distance of 30 cm.

Keywords: electric field measurement, impulse radiating antenna, switched oscillator, wireless impulse generator

Procedia PDF Downloads 159
245 Code – Switching in a Flipped Classroom for Foreign Students

Authors: E. Tutova, Y. Ebzeeva, L. Gishkaeva, Y.Smirnova, N. Dubinina

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We have been working with students from different countries and found it crucial to switch the languages to explain something. Whether it is Russian, or Chinese, explaining in a different language plays an important role for students’ cognitive abilities. In this work we are going to explore how code switching may impact the student’s perception of information. Code-switching is a tool defined by linguists as a switch from one language to another for convenience, explanation of terms unavailable in an initial language or sometimes prestige. In our case, we are going to consider code-switching from the function of convenience. As a rule, students who come to study Russian in a language environment, lack many skills in speaking the language. Thus, it is made harder to explain the rules for them of another language, which is English. That is why switching between English, Russian and Mandarin is crucial for their better understanding. In this work we are going to explore the code-switching as a tool which can help a teacher in a flipped classroom.

Keywords: bilingualism, psychological linguistics, code-switching, social linguistics

Procedia PDF Downloads 47
244 A Microwave and Millimeter-Wave Transmit/Receive Switch Subsystem for Communication Systems

Authors: Donghyun Lee, Cam Nguyen

Abstract:

Multi-band systems offer a great deal of benefit in modern communication and radar systems. In particular, multi-band antenna-array radar systems with their extended frequency diversity provide numerous advantages in detection, identification, locating and tracking a wide range of targets, including enhanced detection coverage, accurate target location, reduced survey time and cost, increased resolution, improved reliability and target information. An accurate calibration is a critical issue in antenna array systems. The amplitude and phase errors in multi-band and multi-polarization antenna array transceivers result in inaccurate target detection, deteriorated resolution and reduced reliability. Furthermore, the digital beam former without the RF domain phase-shifting is less immune to unfiltered interference signals, which can lead to receiver saturation in array systems. Therefore, implementing integrated front-end architecture, which can support calibration function with low insertion and filtering function from the farthest end of an array transceiver is of great interest. We report a dual K/Ka-band T/R/Calibration switch module with quasi-elliptic dual-bandpass filtering function implementing a Q-enhanced metamaterial transmission line. A unique dual-band frequency response is incorporated in the reception and calibration path of the proposed switch module utilizing the composite right/left-handed meta material transmission line coupled with a Colpitts-style negative generation circuit. The fabricated fully integrated T/R/Calibration switch module in 0.18-μm BiCMOS technology exhibits insertion loss of 4.9-12.3 dB and isolation of more than 45 dB in the reception, transmission and calibration mode of operation. In the reception and calibration mode, the dual-band frequency response centered at 24.5 and 35 GHz exhibits out-of-band rejection of more than 30 dB compared to the pass bands below 10.5 GHz and above 59.5 GHz. The rejection between the pass bands reaches more than 50 dB. In all modes of operation, the IP1-dB is between 4 and 11 dBm. Acknowledgement: This paper was made possible by NPRP grant # 6-241-2-102 from the Qatar National Research Fund (a member of Qatar Foundation). The statements made herein are solely the responsibility of the authors.

Keywords: microwaves, millimeter waves, T/R switch, wireless communications, wireless communications

Procedia PDF Downloads 138
243 Weibull Cumulative Distribution Function Analysis with Life Expectancy Endurance Test Result of Power Window Switch

Authors: Miky Lee, K. Kim, D. Lim, D. Cho

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This paper presents the planning, rationale for test specification derivation, sampling requirements, test facilities, and result analysis used to conduct lifetime expectancy endurance tests on power window switches (PWS) considering thermally induced mechanical stress under diurnal cyclic temperatures during normal operation (power cycling). The detail process of analysis and test results on the selected PWS set were discussed in this paper. A statistical approach to ‘life time expectancy’ was given to the measurement standards dealing with PWS lifetime determination through endurance tests. The approach choice, within the framework of the task, was explained. The present task was dedicated to voltage drop measurement to derive lifetime expectancy while others mostly consider contact or surface resistance. The measurements to perform and the main instruments to measure were fully described accordingly. The failure data from tests were analyzed to conclude lifetime expectancy through statistical method using Weibull cumulative distribution function. The first goal of this task is to develop realistic worst case lifetime endurance test specification because existing large number of switch test standards cannot induce degradation mechanism which makes the switches less reliable. 2nd goal is to assess quantitative reliability status of PWS currently manufactured based on test specification newly developed thru this project. The last and most important goal is to satisfy customer’ requirement regarding product reliability.

Keywords: power window switch, endurance test, Weibull function, reliability, degradation mechanism

Procedia PDF Downloads 211
242 1 kW Power Factor Correction Soft Switching Boost Converter with an Active Snubber Cell

Authors: Yakup Sahin, Naim Suleyman Ting, Ismail Aksoy

Abstract:

A 1 kW power factor correction boost converter with an active snubber cell is presented in this paper. In the converter, the main switch turns on under zero voltage transition (ZVT) and turns off under zero current transition (ZCT) without any additional voltage or current stress. The auxiliary switch turns on and off under zero current switching (ZCS). Besides, the main diode turns on under ZVS and turns off under ZCS. The output current and voltage are controlled by the PFC converter in wide line and load range. The simulation results of converter are obtained for 1 kW and 100 kHz. One of the most important feature of the given converter is that it has direct power transfer as well as excellent soft switching techniques. Also, the converter has 0.99 power factor with the sinusoidal input current shape.

Keywords: power factor correction, direct power transfer, zero-voltage transition, zero-current transition, soft switching

Procedia PDF Downloads 929
241 A Multilevel-Synthesis Approach with Reduced Number of Switches for 99-Level Inverter

Authors: P. Satish Kumar, V. Ramu, K. Ramakrishna

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In this paper, an efficient multilevel wave form synthesis technique is proposed and applied to a 99-level inverter. The basic principle of the proposed scheme is that the continuous output voltage levels can be synthesized by the addition or subtraction of the instantaneous voltages generated from different voltage levels. This synthesis technique can be realized by an array of switching devices composing full-bridge inverter modules and proper mixing of each bi-directional switch modules. The most different aspect, compared to the conventional approach, in the synthesis of the multilevel output waveform is the utilization of a combination of bidirectional switches and full bridge inverter modules with reduced number of components. A 99-level inverter consists of three full-bridge modules and six bi-directional switch modules. The validity of the proposed scheme is verified by the simulation.

Keywords: cascaded connection, multilevel inverter, synthesis, total harmonic distortion

Procedia PDF Downloads 501
240 Client Importance and Audit Quality under Civil Law versus Common Law Societies

Authors: Kelly Grani Yuen

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Accounting scandals and auditing frauds are perceived to be driven by aggressive companies and misrepresentation of audit reports. However, local legal systems and law enforcements may affect the services auditors provide to their ‘important’ clients. Under the civil law and common law jurisdictions, the standard setters, the government, and the regulatory bodies treat cases differently. As such, whether or not different forms of legal systems and extent of law enforcement plays an important role in auditor’s Audit Quality is a question this paper attempts to explore. The paper focuses on the investigation in Asia, where Hong Kong represents the common-law jurisdiction, while Taiwan and China represent the civil law jurisdiction. Only the ten reputable accounting firms are used in this study due to the differences in rankings and establishments of some of the small local audit firms. This will also contribute to the data collected between the years 2007-2013. By focusing on the use of multiple regression based on the dependent (Audit Quality) and independent variables (Client Importance, Law Enforcement, and Press Freedom), six different models are established. Results demonstrate that since different jurisdictions have different legal systems and market regulations, auditor’s treatment on ‘important’ clients will vary. However, with the moderators in place (law enforcement and press freedom), the relationship between client importance and audit quality may be smoothed out. With that in mind, this study contributes to local governments and standard setters’ consideration on legal reform and proper law enforcement in the market. Perhaps, with such modifications on the economic systems, collusion between companies and auditors can finally be put to a halt.

Keywords: audit quality, client importance, jurisdiction, modified audit opinions

Procedia PDF Downloads 392
239 A High Step-Up DC-DC Converter for Renewable Energy System Applications

Authors: Sopida Vacharasukpo, Sudarat Khwan-On

Abstract:

This paper proposes a high step-up DC-DC converter topology for renewable energy system applications. The proposed converter employs only a single power switch instead of using several switches. Compared to the conventional DC-DC step-up converters the higher voltage gain with small output ripples can be achieved by using the proposed high step-up DC-DC converter topology. It can step up the low input voltage (20-50Vdc) generated from the photovoltaic modules to the high output voltage level approximately 600Vdc in order to supply the three-phase inverter fed the three-phase motor drive. In this paper, the operating principle of the proposed converter topology and its control strategy under the continuous conduction mode (CCM) are described. Finally, simulation results are shown to demonstrate the effectiveness of the proposed high step-up DC-DC converter with its control strategy to increase the voltage step-up conversion ratio.

Keywords: DC-DC converter, high step-up ratio, renewable energy, single switch

Procedia PDF Downloads 1159
238 Electrical Power Distribution Reliability Improvement by Retrofitting 4.16 kV Vacuum Contactor in Badak LNG Plant

Authors: David Hasurungan

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This paper objective is to assess the power distribution reliability improvement by retrofitting obsolete vacuum contactor. The case study in Badak Liquefied Natural Gas (LNG) plant is presented in this paper. To support plant operational, Badak LNG is equipped with 4.16 kV switchgear for supplying the storage and loading facilities, utilities facilities, and train facilities. However, there is a problem in two switch gears of sixteen switch gears. The problem is the obsolescence issue in its vacuum contactor. Not only that, but the same switchgear also has suffered from electrical fault due to contact fingering misalignment. In order to improve the reliability in switchgear, the vacuum contactor retrofit project is done. The retrofit will introduce new vacuum contactor design. The comparison between existing design and the new design is presented in this paper. Meanwhile, The reliability assessment and calculation are performed using software Reliasoft 7.

Keywords: reliability, obsolescence, retrofit, vacuum contactor

Procedia PDF Downloads 268
237 Inverter IGBT Open–Circuit Fault Detection Using Park's Vectors Enhanced by Polar Coordinates

Authors: Bendiabdellah Azzeddine, Cherif Bilal Djamal Eddine

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The three-phase power converter voltage structure is widely used in many power applications but its failure can lead to partial or total loss of control of the phase currents and can cause serious system malfunctions or even a complete system shutdown. To ensure continuity of service in all circumstances, effective and rapid techniques of detection and location of inverter fault is to be implemented. The present paper is dedicated to open-circuit fault detection in a three-phase two-level inverter fed induction motor. For detection purpose, the proposed contribution addresses the Park’s current vectors associated to a polar coordinates calculation tool to compute the exact value of the fault angle corresponding directly to the faulty IGBT switch. The merit of the proposed contribution is illustrated by experimental results.

Keywords: diagnosis, detection, Park’s vectors, polar coordinates, open-circuit fault, inverter, IGBT switch

Procedia PDF Downloads 365
236 A Fully-Automated Disturbance Analysis Vision for the Smart Grid Based on Smart Switch Data

Authors: Bernardo Cedano, Ahmed H. Eltom, Bob Hay, Jim Glass, Raga Ahmed

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The deployment of smart grid devices such as smart meters and smart switches (SS) supported by a reliable and fast communications system makes automated distribution possible, and thus, provides great benefits to electric power consumers and providers alike. However, more research is needed before the full utility of smart switch data is realized. This paper presents new automated switching techniques using SS within the electric power grid. A concise background of the SS is provided, and operational examples are shown. Organization and presentation of data obtained from SS are shown in the context of the future goal of total automation of the distribution network. The description of application techniques, the examples of success with SS, and the vision outlined in this paper serve to motivate future research pertinent to disturbance analysis automation.

Keywords: disturbance automation, electric power grid, smart grid, smart switches

Procedia PDF Downloads 282
235 A POX Controller Module to Collect Web Traffic Statistics in SDN Environment

Authors: Wisam H. Muragaa, Kamaruzzaman Seman, Mohd Fadzli Marhusin

Abstract:

Software Defined Networking (SDN) is a new norm of networks. It is designed to facilitate the way of managing, measuring, debugging and controlling the network dynamically, and to make it suitable for the modern applications. Generally, measurement methods can be divided into two categories: Active and passive methods. Active measurement method is employed to inject test packets into the network in order to monitor their behaviour (ping tool as an example). Meanwhile the passive measurement method is used to monitor the traffic for the purpose of deriving measurement values. The measurement methods, both active and passive, are useful for the collection of traffic statistics, and monitoring of the network traffic. Although there has been a work focusing on measuring traffic statistics in SDN environment, it was only meant for measuring packets and bytes rates for non-web traffic. In this study, a feasible method will be designed to measure the number of packets and bytes in a certain time, and facilitate obtaining statistics for both web traffic and non-web traffic. Web traffic refers to HTTP requests that use application layer; while non-web traffic refers to ICMP and TCP requests. Thus, this work is going to be more comprehensive than previous works. With a developed module on POX OpenFlow controller, information will be collected from each active flow in the OpenFlow switch, and presented on Command Line Interface (CLI) and wireshark interface. Obviously, statistics that will be displayed on CLI and on wireshark interfaces include type of protocol, number of bytes and number of packets, among others. Besides, this module will show the number of flows added to the switch whenever traffic is generated from and to hosts in the same statistics list. In order to carry out this work effectively, our Python module will send a statistics request message to the switch requesting its current ports and flows statistics in every five seconds; while the switch will reply with the required information in a message called statistics reply message. Thus, POX controller will be notified and updated with any changes could happen in the entire network in a very short time. Therefore, our aim of this study is to prepare a list for the important statistics elements that are collected from the whole network, to be used for any further researches; particularly, those that are dealing with the detection of the network attacks that cause a sudden rise in the number of packets and bytes like Distributed Denial of Service (DDoS).

Keywords: mininet, OpenFlow, POX controller, SDN

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234 A Single Phase ZVT-ZCT Power Factor Correction Boost Converter

Authors: Yakup Sahin, Naim Suleyman Ting, Ismail Aksoy

Abstract:

In this paper, a single phase soft switched Zero Voltage Transition and Zero Current Transition (ZVT-ZCT) Power Factor Correction (PFC) boost converter is proposed. In the proposed PFC converter, the main switch turns on with ZVT and turns off with ZCT without any additional voltage or current stresses. Auxiliary switch turns on and off with zero current switching (ZCS). Also, the main diode turns on with zero voltage switching (ZVS) and turns off with ZCS. The proposed converter has features like low cost, simple control and structure. The output current and voltage are controlled by the proposed PFC converter in wide line and load range. The theoretical analysis of converter is clarified and the operating steps are given in detail. The simulation results of converter are obtained for 500 W and 100 kHz. It is observed that the semiconductor devices operate with soft switching (SS) perfectly. So, the switching power losses are minimum. Also, the proposed converter has 0.99 power factor with sinusoidal current shape.

Keywords: power factor correction, zero-voltage transition, zero-current transition, soft switching

Procedia PDF Downloads 767
233 Disclosure Extension of Oil and Gas Reserve Quantum

Authors: Ali Alsawayeh, Ibrahim Eldanfour

Abstract:

This paper examines the extent of disclosure of oil and gas reserve quantum in annual reports of international oil and gas exploration and production companies, particularly companies in untested international markets, such as Canada, the UK and the US, and seeks to determine the underlying factors that affect the level of disclosure on oil reserve quantum. The study is concerned with the usefulness of disclosure of oil and gas reserves quantum to investors and other users. Given the primacy of the annual report (10-k) as a source of supplemental reserves data about the company and as the channel through which companies disseminate information about their performance, the annual reports for one year (2009) were the central focus of the study. This comparative study seeks to establish whether differences exist between the sample companies, based on new disclosure requirements by the Securities and Exchange Commission (SEC) in respect of reserves classification and definition. The extent of disclosure of reserve is provided and compared among the selected companies. Statistical analysis is performed to determine whether any differences exist in the extent of disclosure of reserve under the determinant variables. This study shows that some factors would affect the extent of disclosure of reserve quantum in the above-mentioned countries, namely: company’s size, leverage and quality of auditor. Companies that provide reserves quantum in detail appear to display higher size. The findings also show that the level of leverage has affected companies’ reserves quantum disclosure. Indeed, companies that provide detailed reserves quantum disclosure tend to employ a ‘high-quality auditor’. In addition, the study found significant independent variable such as Profit Sharing Contracts (PSC). This factor could explain variations in the level of disclosure of oil reserve quantum between the contractor and host governments. The implementation of SEC oil and gas reporting requirements do not enhance companies’ valuation because the new rules are based only on past and present reserves information (proven reserves); hence, future valuation of oil and gas companies is missing for the market.

Keywords: comparison, company characteristics, disclosure, reserve quantum, regulation

Procedia PDF Downloads 379
232 When English Learners Speak “Non-Standard” English

Authors: Gloria Chen

Abstract:

In the past, when we complimented someone who had a good command of English, we would say ‘She/He speaks/writes standard English,’ or ‘His/Her English is standard.’ However, with English has becoming a ‘global language,’ many scholars and English users even create a plural form for English as ‘world Englishes,’ which indicates that national/racial varieties of English not only exist, but also are accepted to a certain degree. Now, a question will be raised when it comes to English teaching and learning: ‘What variety/varieties of English should be taught?’ This presentation will first explore Braj Kachru’s well-known categorization of the inner circle, the outer circle, and the expanding circle of English users, as well as inner circle varieties such as ‘Ebonics’ and ‘cockney’. The presentation then will discuss the purposes and contexts of English learning, and apply different approaches to different purposes and contexts. Three major purposes of English teaching/learning will be emphasized and considered: (1) communicative competence, (2) academic competence, and (3) intercultural competence. This presentation will complete with the strategies of ‘code switch’ and ‘register switch’ in teaching English to non-standard English speakers in both speaking and writing.

Keywords: world Englishes, standard and non-standard English, inner, outer, expanded circle communicative, academic, intercultural competence

Procedia PDF Downloads 238
231 A Soft Switching PWM DC-DC Boost Converter with Increased Efficiency by Using ZVT-ZCT Techniques

Authors: Yakup Sahin, Naim Suleyman Ting, Ismail Aksoy

Abstract:

In this paper, an improved active snubber cell is proposed on account of soft switching (SS) family of pulse width modulation (PWM) DC-DC converters. The improved snubber cell provides zero-voltage transition (ZVT) turn on and zero-current transition (ZCT) turn off for main switch. The snubber cell decreases EMI noise and operates with SS in a wide range of line and load voltages. Besides, all of the semiconductor devices in the converter operate with SS. There is no additional voltage and current stress on the main devices. Additionally, extra voltage stress does not occur on the auxiliary switch and its current stress is acceptable value. The improved converter has a low cost and simple structure. The theoretical analysis of converter is clarified and the operating states are given in detail. The experimental results of converter are obtained by prototype of 500 W and 100 kHz. It is observed that the experimental results and theoretical analysis of converter are suitable with each other perfectly.

Keywords: active snubber cells, DC-DC converters, zero-voltage transition, zero-current transition

Procedia PDF Downloads 991
230 Biomolecular Interaction of Ruthenium(II) Polypyridyl Complexes

Authors: S. N. Harun, H. Ahmad

Abstract:

A series of ruthenium(II) complexes, including two novel compounds [Ru(dppz)2(L)]2+ where dppz = dipyrido-[3,2-a:2’,3’-c]phenazine, and L = 2-phenylimidazo[4,5-f][1,10]phenanthroline (PIP) or 2-(4-hydroxyphenyl)imidazo[4,5-f][1,10]phenanthroline (p-HPIP) have been synthesized and characterized. The previously reported complexes [Ru(bpy)2L]2+ and [Ru(phen)2L]2+ were also prepared. All complexes were characterized by elemental analysis, 1H-NMR spectroscopy, ESI-Mass spectroscopy and FT-IR spectroscopy. The photophysical properties were analyzed by UV-Visible spectroscopy and fluorescence spectroscopy. [Ru(dppz)2(PIP)]2+ and [Ru(dppz)2(p-HPIP)]2+ displayed ‘molecular light-switch’ effect as they have high emission in acetonitrile but no emission in water. The cytotoxicity of all complexes against cancer cell lines Hela and MCF-7 were investigated through standard MTT assay. [Ru(dppz)2(PIP)]2+ showed moderate toxicity on both MCF-7 and Hela with IC50 of 37.64 µM and 28.02 µM, respectively. Interestingly, [Ru(dppz)2(p-HPIP)]2+ exhibited remarkable cytotoxicity results with IC50 of 13.52 µM on Hela and 11.63 µM on MCF-7 cell lines which are comparable to the infamous anti-cancer drug, cisplatin. The cytotoxicity of this complex series increased as the ligands size extended in order of [Ru(bpy)2(L)]2+ < [Ru(phen)2(L)]2+ < [Ru(dppz)2(L)]2+.

Keywords: ruthenium, cytotoxicity, molecular light-switch, anticancer

Procedia PDF Downloads 274
229 Customizable Sonic EEG Neurofeedback Environment to Train Self-Regulation of Momentary Mental and Emotional State

Authors: Cyril Kaplan, Nikola Jajcay

Abstract:

We developed purely sonic, musical based, highly customizable EEG neurofeedback environment designed to administer a new neurofeedback training protocol. The training protocol concentrates on improving the ability to switch between several mental states characterized by different levels of arousal, each of them correlated to specific brain wave activity patterns in several specific regions of neocortex. This paper describes the neurofeedback training environment we developed and its specificities, thus can be helpful as a manual to guide other neurofeedback users (both researchers and practitioners) interested in our editable open source program (available to download and usage under CC license). Responses and reaction of first trainees that used our environment are presented in this article. Combination of qualitative methods (thematic analysis of neurophenomenological insights of trainees and post-session semi-structured interviews) and quantitative methods (power spectra analysis of EEG recorded during the training) were employed to obtain a multifaceted view on our new training protocol.

Keywords: EEG neurofeedback, mixed methods, self-regulation, switch-between-states training

Procedia PDF Downloads 187