Search results for: auditor’s characteristics
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 7164

Search results for: auditor’s characteristics

7044 Characterisation of the H-ZSM-5 Zeolite Samples Synthesized in Wide Range of Si/Al Ratios and with H₂SO₄ and CH₃COOH Acids Used for Transformation to H-Form

Authors: Mladen Jankovic, Biljana Djuric, Djurdja Oljaca, Vladimir Damjanovic, Radislav Filipovic, Zoran Obrenovic

Abstract:

One of the key characteristics of zeolites with ZSM-5 crystalline form is the possibility of synthesis in a wide range of molar ratios, from the relatively low ratio of about 20 to highly silicate forms with a Si/Al ratio over 1000. For industrial production and commercial use of this type of zeolite, it is very important to know the influence of the molar Si/Al ratio on the characteristics of zeolite powders. In this paper, the influence of the Si/Al ratio on the characteristics of H-ZSM-5 zeolites synthesized in the presence of tetrapropylammonium bromide is questioned, including the possibility of conversion to the H-form using different acids. The quality of the samples is characterized in terms of crystallinity, chemical composition, morphology, granulometry, specific surface area (BET), pore size and acidity. XRD, FT-IR, EDX, ICP, SEM and TPD instrumental techniques were used to characterize the samples. In most of the performed syntheses, zeolite has been obtained with very good properties. It was shown that the examined conditions have a significant influence on the characteristics of the synthesized powders. The different chemical composition of the starting mixture, ie. the Si/Al ratio, has a very significant influence on the crystal structure of the synthesized powders, and thus on the other tested characteristics. It has been observed that optimal ion exchange results for powders of different Si/Al ratios are achieved by using different acids. Also, the dependence of the specific surface on the concentration of H+ or Na+ ions was confirmed.

Keywords: Characterisation, H-ZSM-5, molar ratio, synthesis, tetrapropylammonium bromide

Procedia PDF Downloads 176
7043 Effect of Copper Particle on the PD Characteristics in a Coaxial Duct with Mixture of SF6 (10%) and N2 (90%) Gases

Authors: B. Rajesh Kamath, J. Sundara Rajan, M. K. Veeraiah, M. Z. Kurian

Abstract:

Insulation performance of a gas insulated system is severely affected by particle contaminants. These metallic particles adversely affect the characteristics of insulating system. These particles can produce surface charges due to partial discharge activities. These particles which are free to move enhance the local electric fields. This paper deals with the influence of conducting particle placed in a co-axial duct on the discharge characteristics of gas mixtures. Co-axial duct placed in a high pressure chamber is used for the purpose. A gas pressure of 0.1, 0.2 and 0.3 MPa have been considered with a 10:90 SF6 and N2 gas mixtures. The 2D and 3D histograms of clean duct and duct with copper particle are discussed in this paper.

Keywords: coaxial duct, gas insulated system, gas mixtures, metallic particle, partial discharges, histograms

Procedia PDF Downloads 356
7042 Numerical Study for Examination of Flow Characteristics in Fractured Gas Reservoirs

Authors: M. K. Kim, C. H. Shin, W. G. Park

Abstract:

Recently, natural gas resources are issued due to alternative and eco-friendly energy policies, and development of even unconventional gas resources including tight gas, coal bed methane and shale gas is being rapidly expanded from North America all over the world. For developing these gas reservoirs, it is necessary to investigate reservoir characteristics by using reservoir simulation. In reservoir simulation, calculation of permeability of fractured zone is very important to predict the gas production. However, it is difficult to accurately calculate the permeability by using conventional methods which use analytic solution for laminar flow. The flow in gas reservoirs exhibits complex flow behavior such as slip around the wall roughness effect and turbulence because the size of the apertures of fractures is ranged over various scales from nano-scale to centi-scale. Therefore, it is required to apply new reservoir flow analysis methods which can accurately consider complex gas flow owing to the geometric characteristics and distributions of various pores and flow paths within gas reservoirs. Hence, in this study, the flow characteristics and the relation between each characteristic variable was investigated and multi-effect was quantified when the fractures are compounded for devising a new calculation model of permeability of fractured zone in gas reservoirs by using CFD.

Keywords: fractured zone, gas reservoir, permeability, CFD

Procedia PDF Downloads 216
7041 Classifying Blog Texts Based on the Psycholinguistic Features of the Texts

Authors: Hyung Jun Ahn

Abstract:

With the growing importance of social media, it is imperative to analyze it to understand the users. Users share useful information and their experience through social media, where much of what is shared is in the form of texts. This study focused on blogs and aimed to test whether the psycho-linguistic characteristics of blog texts vary with the subject or the type of experience of the texts. For this goal, blog texts about four different types of experience, Go, skiing, reading, and musical were collected through the search API of the Tistory blog service. The analysis of the texts showed that various psycholinguistic characteristics of the texts are different across the four categories of the texts. Moreover, the machine learning experiment using the characteristics for automatic text classification showed significant performance. Specifically, the ensemble method, based on functional tree and bagging appeared to be most effective in classification.

Keywords: blog, social media, text analysis, psycholinguistics

Procedia PDF Downloads 255
7040 Work demand and Prevalence of Work-Related Musculoskeletal Disorders: A Case Study of Pakistan Aviation Maintenance Workers

Authors: Muzamil Mahmood, Afshan Naseem, Muhammad Zeeshan Mirza, Yasir Ahmad, Masood Raza

Abstract:

The purpose of this research is to analyze how aviation maintenance workers’ characteristics and work demand affect their development of work-related musculoskeletal disorders (WMSDs). Guided by literature on task characteristics, work demand, and WMSDs, data is collected from 128 aviation maintenance workers of private and public airlines. Data is then analyzed through descriptive and inferential statistics. It is found that task characteristics have a significant positive effect on WMSDs and an increase in tasks performed by aviation maintenance workers leads to increase in WMSDs. Work demand did not have a significant effect on WMSDs. The task characteristics of aviation maintenance workers moderates the relationship between their work demand and WMSDs. This reveals that task characteristics of aviation maintenance workers enhance the effect of work demand on WMSDs. The task characteristics of aviation maintenance workers are challenging and unpredictable. Subsequently, WMSDs are prevalent among aviation maintenance workers. The work demand of aviation maintenance workers does not influence their development of WMSDs. Pakistan Civil Aviation Authority should minimize the intensity of tasks assigned to aviation maintenance workers by introducing work dynamisms such as task sharing, job rotation, and probably teleworking to enhance flexibility. Human Resource and Recruitment Department need to consider the ability and fitness levels of potential aviation maintenance workers during recruitment. In addition, regular physical activities and ergonomic policies should be put in place by the management of the Pakistan Civil Aviation Authority to reduce the incidences of WMSDs.

Keywords: work related musculoskeletal disorders, ergonomics, occupational health and safety, human factors

Procedia PDF Downloads 112
7039 Analytical Evaluation on Structural Performance and Optimum Section of CHS Damper

Authors: Daniel Y. Abebe, Jeonghyun Jang, Jaehyouk Choi

Abstract:

This study aims to evaluate the effective size, section and structural characteristics of circular hollow steel (CHS) damper. CHS damper is among steel dampers which are used widely for seismic energy dissipation because they are easy to install, maintain and are inexpensive. CHS damper dissipates seismic energy through metallic deformation due to the geometrical elasticity of circular shape and fatigue resistance around connection part. After calculating the effective size, which is found to be height to diameter ratio of √("3"), nonlinear FE analyses were carried out to evaluate the structural characteristics and effective section (diameter-to-ratio).

Keywords: circular hollow steel damper, structural characteristics, effective size, effective section, large deformation, FE analysis

Procedia PDF Downloads 334
7038 Using Waste Marbles in Self Compacting Lightweight Concrete

Authors: Z. Funda Türkmenoğlu, Mehmet Türkmenoglu, Demet Yavuz,

Abstract:

In this study, the effects of waste marbles as aggregate material on workability and hardened concrete characteristics of self compacting lightweight concrete are investigated. For this purpose, self compacting light weight concrete are produced by waste marble aggregates are replaced with fine aggregate at 5%, 7.5%, and 10% ratios. Fresh concrete properties, slump flow, T50 time, V funnel, compressive strength and ultrasonic pulse velocity of self compacting lightweight concrete are determined. It is concluded from the test results that using waste marbles as aggregate material by replacement with fine aggregate slightly affects fresh and hardened concrete characteristics of self compacting lightweight concretes.

Keywords: hardened concrete characteristics, self compacting lightweight concrete, waste marble, workability

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7037 Significant Factors to Motivate Small and Medium Enterprise (SME) Construction Firms in the Philippines to Implement ISO 9001:2008

Authors: Joseph Berlin P. Juanzon, Manuel M. Muhi

Abstract:

Motivating SME-based construction firms to adopt different management systems is not a simple task, especially if they are not aware of the benefits that they will gain from the new process-based management system. The implementation of ISO 9001:2008, Quality Management System in the construction industry is an ongoing trend, more so in the Small and Medium Enterprise. However, the level of awareness and readiness of the construction industry in the Philippines is still low as compared to the neighboring countries in Asia and in the western countries where ISO 9001:2008 originated. The purpose of this research is to determine the significant factors that will motivate SME-based construction firms in the Philippines to implement ISO 9001:2008. A field study was conducted on SME based construction firms in the Philippines, wherein a total of 139 respondents out of the 613 SME-based construction firms in CALABARZON areas were surveyed. Results reveal that the three main factors that will motivate SME-based construction firms to implement ISO 9001:2008 are: - if required by their clients, - to qualify for bidding, and - to increase customer satisfaction. Therefore, based on the results and findings, a certification of ISO 9001:2008 from an accredited auditor shall be required by clients as a constituent in accrediting SME-based construction firms and to qualify for bidding.

Keywords: construction, ISO 9001:2008, quality management systems (QMS), small medium enterprise (SME)

Procedia PDF Downloads 357
7036 Investigation on Performance of Change Point Algorithm in Time Series Dynamical Regimes and Effect of Data Characteristics

Authors: Farhad Asadi, Mohammad Javad Mollakazemi

Abstract:

In this paper, Bayesian online inference in models of data series are constructed by change-points algorithm, which separated the observed time series into independent series and study the change and variation of the regime of the data with related statistical characteristics. variation of statistical characteristics of time series data often represent separated phenomena in the some dynamical system, like a change in state of brain dynamical reflected in EEG signal data measurement or a change in important regime of data in many dynamical system. In this paper, prediction algorithm for studying change point location in some time series data is simulated. It is verified that pattern of proposed distribution of data has important factor on simpler and smother fluctuation of hazard rate parameter and also for better identification of change point locations. Finally, the conditions of how the time series distribution effect on factors in this approach are explained and validated with different time series databases for some dynamical system.

Keywords: time series, fluctuation in statistical characteristics, optimal learning, change-point algorithm

Procedia PDF Downloads 398
7035 Effect of Copper Addition at a Rate of 4% Weight on the Microstructure, Mechanical Characteristics, and Surface Roughness on the Hot Extrusion of Aluminum

Authors: S. M. A. Al Qawabah, A. I. O. Zaid

Abstract:

Al-4%Cu alloys are now widely used in many engineering applications especially in robotic, aerospace and vibration control area. The main problem arises from the weakness of their mechanical characteristics. Therefore, this study is directed towards enhancing the mechanical properties through severe plastic deformation. In this work, the hot direct extrusion process was chosen to provide the required hot work for this purpose. A direct extrusion die was designed and manufactured to be used in this investigation. The general microstructure, microhardness, surface roughness, and compression tests were performed on specimens from the produced Al-4%Cu alloy both in the as cast and after extrusion conditions. It was found that a pronounced enhancement in the mechanical characteristics of the produced Al-4%Cu after extrusion was achieved. The microhardness increased by 89.3%, the flow stress was decreased by 10% at 0.2 strain and finally the surface roughness was reduced by 81.6%.

Keywords: aluminum, copper, surface roughness, hot extrusion

Procedia PDF Downloads 543
7034 Review Architectural Standards in Design and Development Children's Educational Centers

Authors: Ahmad Torkaman, Suogol Shomtob, Hadi Akbari Seddigh

Abstract:

In this paper it has been attempted to investigate the lack of attention to how specific spatial characteristics of the children except existing places such as nurseries. In order to achieve the standard center to faster children understanding their mentality is the first issue that must be studied. Exploring the spiritual characteristics and complexities of children cannot be possible except in accordance with the different aspects and background of their growth in various age periods. In order to achieving the standard center for fostering children, the first issue that must be studied understands their mentality. Exploring the spiritual qualities and complexities of children are not provided except in accordance with the characteristics and their different growth backgrounds in different age periods. According to previous researches game or playing is the most important activity that helps children to communicate and educate and sometimes therapy in specific fields. Investigating game as a proper way to train, the variety of games, the various kind of play environment and how to treat some abnormalities thereby are the issues discussed in recent research. Another consideration concerns the importance of artistic activities among children which is very evident in studying identification of their abnormalities. At the end of this study after investigating how to understand child and communicate with him/her, aiming to recognize Specific spatial characteristics for better training children, the physical and physiological criteria and characteristics is Reviewed and ends up to a list of required spaces and dimensional characteristic of spaces and needed children's equipment.

Keywords: children, space, interior design, development, growth

Procedia PDF Downloads 309
7033 Assets Misappropriation in the Malaysian Public and Private Sectors

Authors: I. K. Norziaton, M. D. Ridhuan, A. N. Nur Adura

Abstract:

Assets misappropriation is becoming a major concern in organizations. Over the years, the Malaysian Auditor General has reported high occurrences of assets misappropriation at the federal, state and even local governments. It is surprising that assets misappropriation is not the only major concern in the public sector but it has also indicates a common sight in private sector. The current situation is rather disconcerting because employees are accountable to perform their jobs at the interest of the organizations. Various researches in the past has found that the incidence of assets misappropriation occurs when employees used the official vehicles, internet connection, computers, stationery and facilities for personal and family benefits. The issue of assets misappropriation has continue to be a major concern for organizations and its impact on the reputation and financial health can be enormous. Even though the issue seems to be trivial, yet, if it is left untreated, the symptoms will become an incurable disease that it will cause major leakages to the organizations. Hence, this paper highlights the common practices of assets misappropriation in public and private sectors. It also discusses why the acts of assets misappropriation occurs. Using the data through questionnaire survey, a total of 250 questionnaires were distributed to the private and public sectors employees. However 173 (69.2%) were returned and usable. This paper concludes that it is vital to promote awareness to the public and private sectors employees on issues of assets misappropriation. Assets misappropriation could have been avoided provided that the officers in charge are more vigilant, competent and practice high level of integrity in discharging their responsibilities towards the organizations.

Keywords: assets misappropriation, fraud, public sector, private sector

Procedia PDF Downloads 167
7032 Experimental Study on the Creep Characteristics of FRC Base for Composite Pavement System

Authors: Woo-Tai Jung, Sung-Yong Choi, Young-Hwan Park

Abstract:

The composite pavement system considered in this paper is composed of a functional surface layer, a fiber reinforced asphalt middle layer and a fiber reinforced lean concrete base layer. The mix design of the fiber reinforced lean concrete corresponds to the mix composition of conventional lean concrete but reinforced by fibers. The quasi-absence of research on the durability or long-term performances (fatigue, creep, etc.) of such mix design stresses the necessity to evaluate experimentally the long-term characteristics of this layer composition. This study tests the creep characteristics as one of the long-term characteristics of the fiber reinforced lean concrete layer for composite pavement using a new creep device. The test results reveal that the lean concrete mixed with fiber reinforcement and fly ash develops smaller creep than the conventional lean concrete. The results of the application of the CEB-FIP prediction equation indicate that a modified creep prediction equation should be developed to fit with the new mix design of the layer.

Keywords: creep, lean concrete, pavement, fiber reinforced concrete, base

Procedia PDF Downloads 495
7031 Evaluation on Effective Size and Hysteresis Characteristics of CHS Damper

Authors: Daniel Y. Abebe, Jaehyouk Choi

Abstract:

This study aims to evaluate the effective size and hysteresis characteristics of Circular Hollow Steel (CHS) damper. CHS damper is among steel dampers which are used widely for seismic energy dissipation because they are easy to install, maintain and are low cost. CHS damper dissipates seismic energy through metallic deformation due to the geometrical elasticity of circular shape and fatigue resistance around connection part. After calculating the effective size, which is found to be height to diameter ratio of √ ("3”), nonlinear FE analyses were conducted to evaluate the hysteresis characteristics. To verify the analysis simulation quasi static loading was carried out and the result was compared and satisfactory result was obtained.

Keywords: SS400 steel, circular hollow steel damper, effective size, quasi static loading, FE analysis

Procedia PDF Downloads 398
7030 Numerical Calculation and Analysis of Fine Echo Characteristics of Underwater Hemispherical Cylindrical Shell

Authors: Hongjian Jia

Abstract:

A finite-length cylindrical shell with a spherical cap is a typical engineering approximation model of actual underwater targets. The research on the omni-directional acoustic scattering characteristics of this target model can provide a favorable basis for the detection and identification of actual underwater targets. The elastic resonance characteristics of the target are the results of the comprehensive effect of the target length, shell-thickness ratio and materials. Under the conditions of different materials and geometric dimensions, the coincidence resonance characteristics of the target have obvious differences. Aiming at this problem, this paper obtains the omni-directional acoustic scattering field of the underwater hemispherical cylindrical shell by numerical calculation and studies the influence of target geometric parameters (length, shell-thickness ratio) and material parameters on the coincidence resonance characteristics of the target in turn. The study found that the formant interval is not a stable value and changes with the incident angle. Among them, the formant interval is less affected by the target length and shell-thickness ratio and is significantly affected by the material properties, which is an effective feature for classifying and identifying targets of different materials. The quadratic polynomial is utilized to fully fit the change relationship between the formant interval and the angle. The results show that the three fitting coefficients of the stainless steel and aluminum targets are significantly different, which can be used as an effective feature parameter to characterize the target materials.

Keywords: hemispherical cylindrical shell;, fine echo characteristics;, geometric and material parameters;, formant interval

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7029 Progressive Changes in Physico-Chemical Constituent of Rainwater: A Case Study at Oyoko, a Rural Community in Ghana

Authors: J. O. Yeboah, K Aboraa, K. Kodom

Abstract:

The chemical and physical characteristics of rainwater harvested from a typical rooftop were progressively studied. The samples of rainwater collected were analyzed for pH, major ion concentrations, TDS, turbidity, conductivity. All the physicochemical constituents fell within the WHO guideline limits at some points as rainfall progresses except the pH. All the components of rainwater quality measured during the study showed higher concentrations during the early stages of rainfall and reduce as time progresses. There was a downward trend in terms of pH as rain progressed, with 18% of the samples recording pH below the WHO limit of 6.5-8.0. It was observed that iron concentration was above the WHO threshold value of 0.3 mg/l on occasions of heavy rains. The results revealed that most of physicochemical characteristics of rainwater samples were generally below the WHO threshold, as such, the rainwater characteristics showed satisfactory conditions in terms of physicochemical constituents.

Keywords: conductivity, pH, physicochemical, rainwater quality, TDS

Procedia PDF Downloads 243
7028 Evaluation of Calendula officinalis L. Flower Dry Weight, Flower Diameter, and Number of Flower in Plant Variabilities under Effect of Compost and Nitrogen Different Levels in Four Harvest

Authors: Amin Rezazadeh, Parisa Farahpour, Arezoo Rezazadeh, Morteza Sam Deliri

Abstract:

In order to investigate the effects of nitrogen and compost different levels on qualitative and quantitative performance of Calendula officinalis L. herb, an experiment was carried out in the research field of Chalous Azad University in 2011-2012. The experiment was done in factorial form as a randomized complete block design, in three replicates. Treatments consisted of nitrogen and compost. Considered nitrogen levels consisted of N0=0, N1=50, N2=100 kg/ha and compost levels were including C0=0, C1=6, C2=12 ton/ha. Investigated characteristics consisted of flower dry weight, number of flowers in plant, flower diameter. The results showed, nitrogen and compost treatments had statistically significant influence (p ≤ 0.01) on studied characteristics. Flower dry weight, flower diameter and number of flower in plant characteristics has been studied in four harvest; as, the performance of these characteristics had increasing procedure from the first harvest up to the forth harvest; and, in the fourth harvest, it has reached to its` maximum level. As, up to the forth harvest, the maximum flower dry weight, flower diameter and number of flower in plant obtained by C1× N2 (C1=6 ton/ha compost and N2=100 kg/ha nitrogen) treatment.

Keywords: calendula, compost, nitrogen, flavonoid

Procedia PDF Downloads 359
7027 EHD Effect on the Dynamic Characteristics of a Journal Bearing Lubricated with Couple Stress Fluids

Authors: B. Chetti, W. A. Crosby

Abstract:

This paper presents a numerical analysis for the dynamic performance of a finite journal bearing lubricated with couple stress fluid taking into account the effect of the deformation of the bearing liner. The modified Reynolds equation has been solved by using finite difference technique. The dynamic characteristics in terms of stiffness coefficients, damping coefficients, critical mass and whirl ratio are evaluated for different values of eccentricity ratio and elastic coefficient for a journal bearing lubricated with a couple stress fluids and a Newtonian fluid. The results show that the dynamic characteristics of journal bearings lubricated with couple stress fluids are improved compared to journal bearings lubricated with Newtonian fluids.

Keywords: journal bearing, elastohydrodynamic, stability, couple stress

Procedia PDF Downloads 336
7026 Survey of Personality Characteristics in Adolescents under the Care of Tehran Juvenile Detention Center

Authors: Jamal Shokrzadehmadiyeh, Kambiz Kamkari, Shohreh Shokrzadeh

Abstract:

According to the research topic, the purpose of the current paper is to research personality characteristics in adolescents under the care of the Tehran Juvenile Detention Centre, and a survey research method has been used. In this regard, through systematic random sampling, 120 people from the research population were selected as a sample, who were referred to Tehran Juvenile Detention Centre after the decision was reached by the court. Data collection was carried out by separate examination using NEO-PI-III personality inventory, and statistical analysis was done using a one-sample t-test. Finally, the results of the research revealed that the level of neuroticism is higher than the average level, the level of conscientiousness is lower than the average level, and the level of extraversion, agreeableness, and openness are at the average level.

Keywords: personality characteristics, adolescents, Juvenile Detention Center, Tehran city

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7025 Accidents Involving Pedestrians Walking along with/against Traffic: An Evaluation of Crash Characteristics and Injuries

Authors: Chih-Wei Pai, Rong-Chang Jou

Abstract:

Using A1 A2 police-reported accident data for years 2003–2010 in Taiwan, the paper examines anatomic injuries and crash characteristics specific to pedestrians in “facing traffic” and “back to traffic” crashes. There were 2768 and 7558 accidents involving pedestrians walking along with/against traffic respectively. Injuries sustained by pedestrians and crash characteristics in these two crash types were compared with those in other crash types (nearside crash, nearside dart-out crash, offside crash, offside dart-out crash). Main findings include that “back to traffic” crashes resulted in more severe injuries, and pedestrians in “back to traffic” crashes had increased head, neck, and spine injuries than those in other crash types; and there was an elevated risk of head injuries in unlit darkness and NBU (non-built-up) roadways. Several crash features (e.g. unlit darkness, overtaking maneuvers, phone use by pedestrians and drivers, intoxicated drivers) appear to be over-involved in “back to traffic” crashes. The implications of the research findings regarding pedestrian/driver education, enforcement, and remedial engineering design are discussed.

Keywords: pedestrian accident, crash characteristics, injury, facing traffic, back to traffic

Procedia PDF Downloads 334
7024 Exploring the Charm of Chongqing City based on the Regional Characteristics of Mountain Walking Space: A Case Study of Yuzhong Peninsula

Authors: Liu Danping

Abstract:

Walking space has very important historical and cultural value in ancient and even modern urban development. As far as the footpath itself is concerned, it reflects the spatial organization mode and traditional architectural construction characteristics of mountain cities. In terms of the spatial nature of streets, traditional streets contain the history of urban development and the most primitive urban life. The slow walking speed allows people to carefully perceive the space and scenery along the way. The real city life in the streets often makes people feel the cultural connotation and unique charm of the city. According to the regional characteristics of pedestrian traffic in the main urban area of Chongqing, the charm of chongqing is discussed. Based on the study of chongqing characteristic walking space elements, this paper summarizes the characteristics of Chongqing urban walking traffic, analyzes the existing problems of mountain city walking traffic, and takes Yuzhong Peninsula as an example to analyze the charm promotion strategy of urban walking traffic.

Keywords: mountain city, walking space, urban charm, urban renewal, regional culture

Procedia PDF Downloads 67
7023 The Effect of Book-Tax Conformity on Audit Quality: Evidence from Canada

Authors: Yosra Makni Fourati, Sana Masmoudi Mardassi

Abstract:

This paper investigates the effect of Book-tax conformity on audit quality regarding the proxies of audit fees, auditors’ industry specialization and audit report lag. Using a sample of Canadian firms listed on the Toronto Stock Exchange spanning the years 2006- 2016, we applied an Ordinary Least Squares (OLS) regression to test hypotheses of this research. The authors find that higher Book-tax conformity leads to lower audit fees. They also provide evidence that there is a negative association between Book-tax conformity and auditors’ industry specialization, whereas there is a positive association between Book-tax conformity and audit report lag. Overall, the findings are prominent to better understanding the effect of Book-tax conformity on audit quality and are relevant for academic researchers, practitioners, and regulators. As the paper investigates the relationship of Book-tax conformity and audit quality using a sample of Canadian firms, it brings original insights regarding the importance of audit fees and Book-tax conformity. In addition, it considers the role of auditor’s industry specialization in the relation between audit quality and Book-tax conformity by considering a sample listed on the Toronto Stock Exchange. This paper contributes to the existing literature by highlighting the Canadian setting, to our best knowledge. In addition, our results are prominent to the auditing literature as they introduce a different determinant of auditors’ industry specialization and audit report lag.

Keywords: audit fees, auditors' industry specialization, audit report lag, book-tax conformity

Procedia PDF Downloads 127
7022 Generation Y in Organizations: Distinctive Characteristics and Behavior at Work of Moroccan YERs

Authors: Fatima Ezzahra Siragi, Omar Benaini

Abstract:

For many years, Generation Y has been at the center of controversies. This topic made the buzz in the Media as well as in scientific literature. Previous research led to contradictory results; some scholars considered this population a wealth for companies, while the others believe it constitutes a young danger in need of proper control. Existing literature has almost studied Generation Y in developed countries; very rare studies were conducted in developing countries. To our knowledge, no published articles have treated Generation Y in Morocco. The purpose of this research is to examine the distinctive characteristics of Generation Y in Morocco as well as their behavior at work. Using quantitative method, the study was conducted on a sample of 250 Moroccan employees that have a high educational level and who belong to Generation Y. Our results have shown high resemblance between Moroccan and Occidental Yers (France, USA, Canada …)

Keywords: Behavior in Organizations, Generation Y, Key Characteristics, Moroccan Yers, Motivation

Procedia PDF Downloads 249
7021 Influence of Pressure from Compression Textile Bands: Their Using in the Treatment of Venous Human Leg Ulcers

Authors: Bachir Chemani, Rachid Halfaoui

Abstract:

The aim of study was to evaluate pressure distribution characteristics of the elastic textile bandages using two instrumental techniques: a prototype Instrument and a load Transference. The prototype instrument which simulates shape of real leg has pressure sensors which measure bandage pressure. Using this instrument, the results show that elastic textile bandages presents different pressure distribution characteristics and none produces a uniform distribution around lower limb. The load transference test procedure is used to determine whether a relationship exists between elastic textile bandage structure and pressure distribution characteristics. The test procedure assesses degree of load, directly transferred through a textile when loads series are applied to bandaging surface. A range of weave fabrics was produced using needle weaving machine and a sewing technique. A textile bandage was developed with optimal characteristics far superior pressure distribution than other bandages. From results, we find that theoretical pressure is not consistent exactly with practical pressure. It is important in this study to make a practical application for specialized nurses in order to verify the results and draw useful conclusions for predicting the use of this type of elastic band.

Keywords: textile, cotton, pressure, venous ulcers, elastic

Procedia PDF Downloads 336
7020 The Voluntary Review Decision of Quarterly Consolidated Financial Statements in Emerging Market: Evidence from Taiwan

Authors: Shuofen Hsu, Ya-Yi Chao, Chao-Wei Li

Abstract:

This paper investigates the factors of whether firms’ quarterly consolidated financial statements to be voluntary reviewed by auditor. To promote the information transparency, the Financial Supervisory Commission of Executive Yuan in Taiwan ruled the Taiwanese listed companies should announce the first and third quarterly consolidated financial statements since 2008 to 2012, while the Commission didn’t require the consolidated financial statements should be reviewed by auditors. This is a very special practice in emerging market, especially in Taiwan. The valuable data of this period is suitable for us to research the determinants of firms’ voluntary review decision in emerging markets. We collected the auditors' report of each company and each year of Taiwanese listed companies since 2008 to 2012 for our research samples. We use probit model to test and analyze the determinants of voluntary review decision of the first and third quarterly consolidated financial statements. Our empirical result shows that the firms whose first and third quarterly consolidated financial statements are voluntary to be reviewed by auditors have better ranking of information transparency, higher audit quality, and better corporate governance, suggesting that voluntary review is a good signal to firms’ better information and corporate governance quality.

Keywords: voluntary review, information transparency, audit quality, quarterly consolidated financial statements

Procedia PDF Downloads 218
7019 Optimisation of Pin Fin Heat Sink Using Taguchi Method

Authors: N. K. Chougule, G. V. Parishwad

Abstract:

The pin fin heat sink is a novel heat transfer device to transfer large amount of heat through with very small temperature differences and it also possesses large uniform cooling characteristics. Pin fins are widely used as elements that provide increased cooling for electronic devices. Increasing demands regarding the performance of such devices can be observed due to the increasing heat production density of electronic components. For this reason, extensive work is being carried out to select and optimize pin fin elements for increased heat transfer. In this paper, the effects of design parameters and the optimum design parameters for a Pin-Fin heat sink (PFHS) under multi-jet impingement case with thermal performance characteristics have been investigated by using Taguchi methodology based on the L9 orthogonal arrays. Various design parameters, such as pin-fin array size, gap between nozzle exit to impingement target surface (Z/d) and air velocity are explored by numerical experiment. The average convective heat transfer coefficient is considered as the thermal performance characteristics. The analysis of variance (ANOVA) is applied to find the effect of each design parameter on the thermal performance characteristics. Then the results of confirmation test with the optimal level constitution of design parameters have obviously shown that this logic approach can effective in optimizing the PFHS with the thermal performance characteristics. The analysis of the Taguchi method reveals that, all the parameters mentioned above have equal contributions in the performance of heat sink efficiency. Experimental results are provided to validate the suitability of the proposed approach.

Keywords: Pin Fin Heat Sink (PFHS), Taguchi method, CFD, thermal performance

Procedia PDF Downloads 218
7018 Thermal Effect on Wave Interaction in Composite Structures

Authors: R. K. Apalowo, D. Chronopoulos, V. Thierry

Abstract:

There exist a wide range of failure modes in composite structures due to the increased usage of the structures especially in aerospace industry. Moreover, temperature dependent wave response of composite and layered structures have been continuously studied, though still limited, in the last decade mainly due to the broad operating temperature range of aerospace structures. A wave finite element (WFE) and finite element (FE) based computational method is presented by which the temperature dependent wave dispersion characteristics and interaction phenomenon in composite structures can be predicted. Initially, the temperature dependent mechanical properties of the panel in the range of -100 ◦C to 150 ◦C are measured experimentally using the Thermal Mechanical Analysis (TMA). Temperature dependent wave dispersion characteristics of each waveguide of the structural system, which is discretized as a system of a number of waveguides coupled by a coupling element, is calculated using the WFE approach. The wave scattering properties, as a function of temperature, is determined by coupling the WFE wave characteristics models of the waveguides with the full FE modelling of the coupling element on which defect is included. Numerical case studies are exhibited for two waveguides coupled through a coupling element.

Keywords: finite element, temperature dependency, wave dispersion characteristics, wave finite element, wave scattering properties

Procedia PDF Downloads 282
7017 On Figuring the City Characteristics and Landscape in Overall Urban Design: A Case Study in Xiangyang Central City, China

Authors: Guyue Zhu, Liangping Hong

Abstract:

Chinese overall urban design faces a large number of problems such as the neglect of urban characteristics, generalization of content, and difficulty in implementation. Focusing on these issues, this paper proposes the main points of shaping urban characteristics in overall urban design: focuses on core problems in city function and scale, landscape pattern, historical culture, social resources and modern city style and digs the urban characteristic genes. Then, we put forward “core problem location and characteristic gene enhancement” as a kind of overall urban design technical method. Firstly, based on the main problems in urban space as a whole, for the operability goal, the method extracts the key genes and integrates into the multi-dimension system in a targeted manner. Secondly, hierarchical management and guidance system is established which may be in line with administrative management. Finally, by converting the results, action plan is drawn up that can be dynamically implemented. Based on the above idea and method, a practical exploration has been performed in the case of Xiangyang central city.

Keywords: city characteristics, overall urban design, planning implementation, Xiangyang central city

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7016 Characteristics of Autism Spectrum Disorder Patient and Perception of Caregiver Regarding Speech and Language Therapy in Bangladesh

Authors: K. M. Saif Ur Rahman, Razib Mamun, Himica Arjuman, Fida Al Shams

Abstract:

Introduction: Autism spectrum disorder (ASD) has become an emerging neurodevelopmental disorder with increasing prevalence. It has become an important public health issue globally. Many approaches including speech and language therapy (SLT), occupational therapy, behavioral therapy etc. are being applied for the betterment of the ASD patients. This study aims to describe the characteristics of ASD patients and perception of caregiver regarding SLT in Bangladesh. Methods: This cross-sectional study was conducted in a therapy and rehabilitation center at Dhaka city. Caregivers of 48 ASD patients responded regarding their perception of SLT and characteristics of patients. Results: Among 48 ASD patients, 56.3% were between 3 to 5 years age group with a male predominance (87.5%). More than half of the participants (56.3%) initiated SLT at the age of 1-3 years and the majority (43.8%) were taking SLT for less than 1 year. Majority of the patients (64.6%) were taken to a physician for healthcare as a first contact of which 29.2% were referred to SLT by physicians. More than half (56.3%) of the caregivers were moderately satisfied with SLT and most of them (62.5%) mentioned moderate improvement through SLT. Improvement rate was 10-15% in specific symptoms such as eye contact, complex mannerism, pointing, imitation etc. Conclusion: This study reveals the self-reported perception of caregivers on SLT. Despite reported improvements, more exploration of different approaches and intervention for management of ASD is recommended.

Keywords: ASD, characteristics, SLT, Bangladesh

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7015 Factors Affecting Residential Satisfaction in Low-Income Housing: Case Study of War College Housing in Gwarinpa Estate-Abuja, Nigeria

Authors: Abdulmajeed Mustapha, Murat Sahin, Ebru Karahan

Abstract:

Low-income housing for poor people in urban areas is a global challenge, especially in developing countries. The quality of construction of mass housing is oftentimes compromised, thus resulting in a housing deficit, thereby affecting the residential satisfaction of users. This research analyses the various factors affecting residential satisfaction in War College Housing Estate, Abuja, Nigeria. These were investigated using parameters such as environmental characteristics and public amenities such as public benefits, safety/security, and sociodemographic characteristics. The study adopted a quantitative approach for the data gathering through literature reviews within the topic’s scope. The survey was conducted between April to May 2021 using a questionnaire form that was distributed to household members, onsite analysis within the selected housing project, and interviews with a few professionals within the field of this research. Data gathered from the survey and analysis on housing and sociodemographic characteristics, amongst others, were acquired through the means of interviews and site surveys of the selected Housing Estate. Findings from the various characteristics determining satisfaction revealed that residents had varying levels of satisfaction, ranging from a scale of satisfied to dissatisfied. It is recommended that the government come up with policies that will not only make the environment clean and safe but also make sure that the needs of the people who live there are taken into account. This will help the people who live there be more satisfied with their homes.

Keywords: residential satisfaction, neighborhood satisfaction, low-income housing, socio-demographic characteristics, Nigeria

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