Search results for: auditor’s rotation
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 568

Search results for: auditor’s rotation

418 Correlation between Flexible Flatfoot and Lumbosacral Angle

Authors: Moustafa Elwan, Sohier Shehata, Fatma Sedek, Manar Hussine

Abstract:

One of the most risky factors that lead to a foot injury during physical activities are both high and low arched feet. Normally the medial longitudinal arch of the foot develops in the first 10 years of life, so flexible flat foot has an inversely relationship with age in the first decade, all over the world, the prevalence of flat foot is increasing. In approximately 15% of foot deformities cases, the deformity does not disappear and remains throughout adulthood, 90% of the clinical cases are complaining from foot problems are due to flatfoot. Flatfoot creates subtalar over pronation, which creates tibial and femoral medial rotation, and that is accompanied with increases of pelvic tilting anteriorly, which may influence the lumbar vertebrae alignment by increasing muscle tension and rotation. Objective: To study the impact of the flexible flatfoot on lumbosacral angle (angle of Ferguson). Methods: This experiment included 40 volunteers (14 females &26 males) gathered from the Faculty of Physical Therapy, Modern University of Technology and Information, Cairo, Egypt, for each participant, four angles were measured in the foot( talar first metatarsal angle, lateral talocalcaneal angle, , Calcaneal first metatarsal angle, calcaneal inclination angle) and one angle in the lumbar region (lumbosacral angle). Measurement of these angles was conducted by using Surgimap Spine software (version 2.2.9.6). Results: The results demonstrated that there was no significant correlation betweenFerguson angle and lateral talocalcaneal (r=0.164, p=0.313). Also, there was no significant correlation between Ferguson angle and talo first metatarsal “Meary’s angle" (r=0.007, p=0.968). Moreover, there was no significant correlation between Ferguson angle and calcaneal-first metatarsal angle (r=0.083, p=0.612). Also, there was no significant correlation between Ferguson angle and calcaneal inclination angle (r= 0.032, p= 0.846). Conclusion: It can be concluded that there is no significant correlation between the flexible flat foot and lumbosacral angle So, more study should be conducted in large sample and different ages and conditions of foot problems.

Keywords: calcaneal first metatarsal, calcaneal inclination, flatfoot, ferguson’s angle, lateral talocalcaneal angle, lumbosacral angle, and talar first metatarsal angle

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417 Gymnastics-Oriented Training Program: Impact of 6 weeks Training on the Fitness and Performance of Basketball Players

Authors: Syed Ibrahim, Syed Muneer Ahmed

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It is a global phenomenon that fitness is a pre-requisite to the desired end of optimum efficiency in elite class basketballers achieved through appropriate conditioning program. This study was undertaken to find out the effect of gymnastic oriented training program on the physical fitness and the level of technical performance of basketball players. Method: 27 basketballers were divided into 12 experimental and 15 control groups aged between 19 to 25 years. Physical fitness tests comprising of vertical jump, push-ups, chin ups, sit ups, back strength, 30 m sprint, boomerangs test, 600 m run, sit and reach, bridge up and shoulder rotation and technical skill tests like dribbling, layup shots and rebound collection were used for the study. A pre- and post-test was conducted before and after the training program of 6 weeks. Results: The results indicated no significant difference in the anthropometric measurements of age, height and weight between the experimental and control group as the ‘t’ values observed were 0.28, 1.63 and 1.60 respectively . There were significant improvements in vertical jump, push-ups, sit-ups, modified boomerang test, bridge test and shoulder rotation index with the ‘t’ values being 2.60, 3.41, 3.91, 4.02, 3.55 and 2.33 respectively. However, no significant differences existed in chin-ups, back strength, 30 m sprint and 6000 m run with the ‘t’ values being 2.08, 1.77, 1.28 and 0.80 respectively. There was significant improvement in the post-test for the technical skills tests in the experimental group with ‘t’ values being 3.65, 2.57, and 3.62 for the dribble, layup shots and rebound collection respectively. There was no significant difference in the values of the control group except in the rebound collection which showed significant difference. Conclusion: It was found that both the physical fitness and skill proficiency of the basketballers increased through the participation in the gymnastics oriented program.

Keywords: gymnastic, technical, pre-requisite, elite class

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416 Homogenization of Cocoa Beans Fermentation to Upgrade Quality Using an Original Improved Fermenter

Authors: Aka S. Koffi, N’Goran Yao, Philippe Bastide, Denis Bruneau, Diby Kadjo

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Cocoa beans (Theobroma cocoa L.) are the main components for chocolate manufacturing. The beans must be correctly fermented at first. Traditional process to perform the first fermentation (lactic fermentation) often consists in confining cacao beans using banana leaves or a fermentation basket, both of them leading to a poor product thermal insulation and to an inability to mix the product. Box fermenter reduces this loss by using a wood with large thickness (e>3cm), but mixing to homogenize the product is still hard to perform. Automatic fermenters are not rentable for most of producers. Heat (T>45°C) and acidity produced during the fermentation by microbiology activity of yeasts and bacteria are enabling the emergence of potential flavor and taste of future chocolate. In this study, a cylindro-rotative fermenter (FCR-V1) has been built and coconut fibers were used in its structure to confine heat. An axis of rotation (360°) has been integrated to facilitate the turning and homogenization of beans in the fermenter. This axis permits to put fermenter in a vertical position during the anaerobic alcoholic phase of fermentation, and horizontally during acetic phase to take advantage of the mid height filling. For circulation of air flow during turning in acetic phase, two woven rattan with grid have been made, one for the top and second for the bottom of the fermenter. In order to reduce air flow during acetic phase, two airtight covers are put on each grid cover. The efficiency of the turning by this kind of rotation, coupled with homogenization of the temperature, caused by the horizontal position in the acetic phase of the fermenter, contribute to having a good proportion of well-fermented beans (83.23%). In addition, beans’pH values ranged between 4.5 and 5.5. These values are ideal for enzymatic activity in the production of the aromatic compounds inside beans. The regularity of mass loss during all fermentation makes it possible to predict the drying surface corresponding to the amount being fermented.

Keywords: cocoa fermentation, fermenter, microbial activity, temperature, turning

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415 Effectiveness of Gamified Virtual Physiotherapy Patients with Shoulder Problems

Authors: A. Barratt, M. H. Granat, S. Buttress, B. Roy

Abstract:

Introduction: Physiotherapy is an essential part of the treatment of patients with shoulder problems. The focus of treatment is usually centred on addressing specific physiotherapy goals, ultimately resulting in the improvement in pain and function. This study investigates if computerised physiotherapy using gamification principles are as effective as standard physiotherapy. Methods: Physiotherapy exergames were created using a combination of commercially available hardware, the Microsoft Kinect, and bespoke software. The exergames used were validated by mapping physiotherapy goals of physiotherapy which included; strength, range of movement, control, speed, and activation of the kinetic chain. A multicenter, randomised prospective controlled trial investigated the use of exergames on patients with Shoulder Impingement Syndrome who had undergone Arthroscopic Subacromial Decompression surgery. The intervention group was provided with the automated sensor-based technology, allowing them to perform exergames and track their rehabilitation progress. The control group was treated with standard physiotherapy protocols. Outcomes from different domains were used to compare the groups. An important metric was the assessment of shoulder range of movement pre- and post-operatively. The range of movement data included abduction, forward flexion and external rotation which were measured by the software, pre-operatively, 6 weeks and 12 weeks post-operatively. Results: Both groups show significant improvement from pre-operative to 12 weeks in elevation in forward flexion and abduction planes. Results for abduction showed an improvement for the interventional group (p < 0.015) as well as the test group (p < 0.003). Forward flexion improvement was interventional group (p < 0.0201) with the control group (p < 0.004). There was however no significant difference between the groups at 12 weeks for abduction (p < 0.118067) , forward flexion (p < 0.189755) or external rotation (p < 0.346967). Conclusion: Exergames may be used as an alternative to standard physiotherapy regimes; however, further analysis is required focusing on patient engagement.

Keywords: shoulder, physiotherapy, exergames, gamification

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414 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

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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)

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413 Glenoid Osteotomy with Various Tendon Transfers for Brachial Plexus Birth Palsy: Clinical Outcomes

Authors: Ramin Zargarbashi, Hamid Rabie, Behnam Panjavi, Hooman Kamran, Seyedarad Mosalamiaghili, Zohre Erfani, Seyed Peyman Mirghaderi, Maryam Salimi

Abstract:

Background: Posterior shoulder dislocation is one of the disabling complications of brachial plexus birth injury (BPBI), and various treatment options, including capsule and surrounding muscles release for open reduction, humeral derotational osteotomy, and tendon transfers, have been recommended to manage it. In the present study, we aimed to determine the clinical outcome of open reduction with soft tissue release, tendon transfer, and glenoid osteotomy inpatients with BPBI and posterior shoulder dislocation or subluxation. Methods: From 2018 to 2020, 33 patients that underwent open reduction, glenoid osteotomy, and tendon transfer were included. The glenohumeral deformity was classified according to the Waters radiographic classification. Functional assessment was performed using the Mallet grading system before and at least two years after the surgery. Results: The patients were monitored for 26.88± 5.47 months. Their average age was 27.5±14 months. Significant improvement was seen in the overall Mallet score (from 13.5 to 18.91 points) and its segments, including hand to mouth, hand to the neck, global abduction, global external rotation, abduction degree, and external rotation degree. Hand-to-back score and the presence of trumpet sign were significantly decreased in the post-operation phase (all p values<0.001). The above-mentioned variables significantly changed for both infantile and non-infantile dislocations. Conclusion: Our study demonstrated that open reduction along with glenoid osteotomy improves retroversion, and muscle strengthening with different muscle transfers is an effective technique for BPBI.

Keywords: birth injuries, nerve injury, brachial plexus birth palsy, Erb palsy, tendon transfer

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412 Biomechanics of Atalantoaxial Complex for Various Posterior Fixation Techniques

Authors: Arun C. O., Shrijith M. B., Thakur Rajesh Singh

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The study aims to analyze and understand the biomechanical stability of the atlantoaxial complex under different posterior fixation techniques using the finite element method in the Indian context. The conventional cadaveric studies performed show heterogeneity in biomechanical properties. The finite element method being a versatile numerical tool, is being wisely used for biomechanics analysis of atlantoaxial complex. However, the biomechanics of posterior fixation techniques for an Indian subject is missing in the literature. It is essential to study in this context as the bone density and geometry of vertebrae vary from region to region, thereby requiring different screw lengths and it can affect the range of motion(ROM), stresses generated. The current study uses CT images for developing a 3D finite element model with C1-C2 geometry without ligaments. Instrumentation is added to this geometry to develop four models for four fixation techniques, namely C1-C2 TA, C1LM-C2PS, C1LM-C2Pars, C1LM-C2TL. To simulate Flexion, extension, lateral bending, axial rotation, 1.5 Nm is applied to C1 while the bottom nodes of C2 are fixed. Then Range of Motion (ROM) is compared with the unstable model(without ligaments). All the fixation techniques showed more than 97 percent reduction in the Range of Motion. The von-mises stresses developed in the screw constructs are obtained. From the studies, it is observed that Transarticular technique is most stable in Lateral Bending, C1LM-C2 Translaminar is found most stable in Flexion/extension. The Von-Mises stresses developed minimum in Trasarticular technique in lateral bending and axial rotation, whereas stress developed in C2 pars construct minimum in Flexion/ Extension. On average, the TA technique is stable in all motions and also stresses in constructs are less in TA. Tarnsarticular technique is found to be the best fixation technique for Indian subjects among the 4 methods.

Keywords: biomechanics, cervical spine, finite element model, posterior fixation

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411 Sorting Fish by Hu Moments

Authors: J. M. Hernández-Ontiveros, E. E. García-Guerrero, E. Inzunza-González, O. R. López-Bonilla

Abstract:

This paper presents the implementation of an algorithm that identifies and accounts different fish species: Catfish, Sea bream, Sawfish, Tilapia, and Totoaba. The main contribution of the method is the fusion of the characteristics of invariance to the position, rotation and scale of the Hu moments, with the proper counting of fish. The identification and counting is performed, from an image under different noise conditions. From the experimental results obtained, it is inferred the potentiality of the proposed algorithm to be applied in different scenarios of aquaculture production.

Keywords: counting fish, digital image processing, invariant moments, pattern recognition

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410 Lattice Dynamics of (ND4Br)x(KBr)1-x Mixed Crystals

Authors: Alpana Tiwari, N. K. Gaur

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We have incorporated the translational rotational (TR) coupling effects in the framework of three body force shell model (TSM) to develop an extended TSM (ETSM). The dynamical matrix of ETSM has been applied to compute the phonon frequencies of orientationally disordered mixed crystal (ND4Br)x(KBr)1-x in (q00), (qq0) and (qqq) symmetry directions for compositions 0.10≤x≤0.50 at T=300K.These frequencies are plotted as a function of wave vector k. An unusual acoustic mode softening is found along symmetry directions (q00) and (qq0) as a result of translation-rotation coupling.

Keywords: orientational glass, phonons, TR-coupling, lattice dynamics

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409 Immersive and Non-Immersive Virtual Reality Applied to the Cervical Spine Assessment

Authors: Pawel Kiper, Alfonc Baba, Mahmoud Alhelou, Giorgia Pregnolato, Michela Agostini, Andrea Turolla

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Impairment of cervical spine mobility is often related to pain triggered by musculoskeletal disorders or direct traumatic injuries of the spine. To date, these disorders are assessed with goniometers and inclinometers, which are the most popular devices used in clinical settings. Nevertheless, these technologies usually allow measurement of no more than two-dimensional range of motion (ROM) quotes in static conditions. Conversely, the wide use of motion tracking systems able to measure 3 to 6 degrees of freedom dynamically, while performing standard ROM assessment, are limited due to technical complexities in preparing the setup and high costs. Thus, motion tracking systems are primarily used in research. These systems are an integral part of virtual reality (VR) technologies, which can be used for measuring spine mobility. To our knowledge, the accuracy of VR measure has not yet been studied within virtual environments. Thus, the aim of this study was to test the reliability of a protocol for the assessment of sensorimotor function of the cervical spine in a population of healthy subjects and to compare whether using immersive or non-immersive VR for visualization affects the performance. Both VR assessments consisted of the same five exercises and random sequence determined which of the environments (i.e. immersive or non-immersive) was used as first assessment. Subjects were asked to perform head rotation (right and left), flexion, extension and lateral flexion (right and left side bending). Each movement was executed five times. Moreover, the participants were invited to perform head reaching movements i.e. head movements toward 8 targets placed along a circular perimeter each 45°, visualized one-by-one in random order. Finally, head repositioning movement was obtained by head movement toward the same 8 targets as for reaching and following reposition to the start point. Thus, each participant performed 46 tasks during assessment. Main measures were: ROM of rotation, flexion, extension, lateral flexion and complete kinematics of the cervical spine (i.e. number of completed targets, time of execution (seconds), spatial length (cm), angle distance (°), jerk). Thirty-five healthy participants (i.e. 14 males and 21 females, mean age 28.4±6.47) were recruited for the cervical spine assessment with immersive and non-immersive VR environments. Comparison analysis demonstrated that: head right rotation (p=0.027), extension (p=0.047), flexion (p=0.000), time (p=0.001), spatial length (p=0.004), jerk target (p=0.032), trajectory repositioning (p=0.003), and jerk target repositioning (p=0.007) were significantly better in immersive than non-immersive VR. A regression model showed that assessment in immersive VR was influenced by height, trajectory repositioning (p<0.05), and handedness (p<0.05), whereas in non-immersive VR performance was influenced by height, jerk target (p=0.002), head extension, jerk target repositioning (p=0.002), and by age, head flex/ext, trajectory repositioning, and weight (p=0.040). The results of this study showed higher accuracy of cervical spine assessment when executed in immersive VR. The assessment of ROM and kinematics of the cervical spine can be affected by independent and dependent variables in both immersive and non-immersive VR settings.

Keywords: virtual reality, cervical spine, motion analysis, range of motion, measurement validity

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408 Combined Effect of Therapeutic Exercises and Shock Wave versus Therapeutic Exercises and Phonophoresis in Treatment of Shoulder Impingement Syndrome: A Randomized Controlled Trial

Authors: Mohamed M. Mashaly, Ahmed M. F. El Shiwi

Abstract:

Background: Shoulder impingement syndrome is an encroachment of subacromial tissues, rotator cuff, subacromial bursa, and the long head of the biceps tendon, as a result of narrowing of the subacromial space. Activities requiring repetitive or sustained use of the arms over head often predispose the rotator cuff tendon to injury. Purpose: To compare between Combined effect therapeutic exercises and Shockwave therapy versus therapeutic exercises and phonophoresis in the treatment of shoulder impingement syndrome. Methods: Thirty patients diagnosed as shoulder impingement syndrome stage II Neer classification due to mechanical causes. Patients were randomly distributed into two equal groups. The first group consisted of 15 patients with a mean age of (45.46+8.64) received therapeutic exercises (stretching exercise of posterior shoulder capsule and strengthening exercises of shoulder muscles) and shockwave therapy (6000 shocks, 2000/session, 3 sessions, 2 weeks apart, 0.22mJ/mm^2) years. The second group consisted of 15 patients with a mean age of 46.26 (+ 8.05) received same therapeutic exercises and phonophoresis (3 times per week, each other day, for 4 consecutive weeks). Patients were evaluated pretreatment and post treatment for shoulder pain severity, shoulder functional disability, shoulder flexion, abduction and internal rotation motions. Results: Patients of both groups showed significant improvement in all the measured variables. In between groups difference the shock wave group showed a significant improvement in all measured variables than phonophoresis group. Interpretation/Conclusion: Combined effect of therapeutic exercises and shock wave were more effective than therapeutic exercises and phonophoresis on decreasing shoulder pain severity, shoulder functional disability, increasing in shoulder flexion, abduction, internal rotation in patients with shoulder impingement syndrome.

Keywords: shoulder impingement syndrome, therapeutic exercises, shockwave, phonophoresis

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407 Assets Misappropriation in the Malaysian Public and Private Sectors

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

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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

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406 Quality Assessment of the Essential Oil from Eucalyptus globulus Labill of Blida (Algeria) Origin

Authors: M. A. Ferhat, M. N. Boukhatem, F. Chemat

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Eucalyptus essential oil is extracted from Eucalyptus globulus of the Myrtaceae family and is also known as Tasmanian blue gum or blue gum. Despite the reputation earned by aromatic and medicinal plants of Algeria. The objectives of this study were: (i) the extraction of the essential oil from the leaves of Eucalyptus globulus Labill., Myrtaceae grown in Algeria, and the quantification of the yield thereof, (ii) the identification and quantification of the compounds in the essential oil obtained, and (iii) the determination of physical and chemical properties of EGEO. The chemical constituents of Eucalyptus globulus essential oil (EGEO) of Blida origin has not previously been investigated. Thus, the present study has been conducted for the determination of chemical constituents and different physico-chemical properties of the EGEO. Chemical composition of the EGEO, grown in Algeria, was analysed by Gas Chromatography-Mass Spectrometry. The chemical components were identified on the basis of Retention Time and comparing with mass spectral database of standard compounds. Relative amounts of detected compounds were calculated on the basis of GC peak areas. Fresh leaves of E. globulus on steam distillation yielded 0.96% (v/w) of essential oil whereas the analysis resulted in the identification of a total of 11 constituents, 1.8 cineole (85.8%), α-pinene (7.2%), and β-myrcene (1.5%) being the main components. Other notable compounds identified in the oil were β-pinene, limonene, α-phellandrene, γ-terpinene, linalool, pinocarveol, terpinen-4-ol, and α-terpineol. The physical properties such as specific gravity, refractive index and optical rotation and the chemical properties such as saponification value, acid number and iodine number of the EGEO were examined. The oil extracted has been analyzed to have 1.4602-1.4623 refractive index value, 0.918-0.919 specific gravity (sp.gr.), +9 - +10 optical rotation that satisfy the standards stipulated by European Pharmacopeia. All the physical and chemical parameters were in the range indicated by the ISO standards. Our findings will help to access the quality of the Eucalyptus oil which is important in the production of high value essential oils that will help to improve the economic condition of the community as well as the nation.

Keywords: chemical composition, essential oil, eucalyptol, gas chromatography

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405 Emotion Recognition in Video and Images in the Wild

Authors: Faizan Tariq, Moayid Ali Zaidi

Abstract:

Facial emotion recognition algorithms are expanding rapidly now a day. People are using different algorithms with different combinations to generate best results. There are six basic emotions which are being studied in this area. Author tried to recognize the facial expressions using object detector algorithms instead of traditional algorithms. Two object detection algorithms were chosen which are Faster R-CNN and YOLO. For pre-processing we used image rotation and batch normalization. The dataset I have chosen for the experiments is Static Facial Expression in Wild (SFEW). Our approach worked well but there is still a lot of room to improve it, which will be a future direction.

Keywords: face recognition, emotion recognition, deep learning, CNN

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404 The Effect of Book-Tax Conformity on Audit Quality: Evidence from Canada

Authors: Yosra Makni Fourati, Sana Masmoudi Mardassi

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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

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403 Physics of the Riemann Zeros: The Low Bound for the Zeta Derivative via Quantum Field Theory

Authors: Andrey Egorov

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A product of the specific Lagrangian and the entropy factor is defined. Its positive definiteness is stated for the proper coupling constant. The passage from statistical mechanics to quantum field theory is performed by Wick rotation. The Green function (a convolution of the spectral amplitude and the propagator) is positive. Masses of quasiparticles are computed as residues. The role of the zeta derivative at zeta zeros is then highlighted, and the correspondent low bound is obtained.

Keywords: mass gap, positive definite kernels, quantum fields, Riemann zeta zeros

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402 Cu₂(ZnSn)(S)₄ Electrodeposition from a Single Bath for Photovoltaic Applications

Authors: Mahfouz Saeed

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Cu₂(ZnSn)(S)₄ (CTZS) offers potential advantages over CuInGaSe₂ (CIGS) as solar thin film because to its higher band gap. Preparing such photovoltaic materials by electrochemical techniques is particularly attractive due to the lower processing cost and the high throughput of such techniques. Several recent publications report CTZS electroplating; however, the electrochemical process still facing serious challenges such as a sulfur atomic ration which is about 50% of the total alloy. We introduce in this work an improved electrolyte composition which enables the direct electrodeposition of CTZS from a single bath. The electrolyte is significantly more dilute in comparison to common baths described in the literature. The bath composition we introduce is: 0.0032 M CuSO₄, 0.0021 M ZnSO₄, 0.0303 M SnCl₂, 0.0038 M Na₂S₂O₃, and 0.3 mM Na₂S₂O3. PHydrion is applied to buffer the electrolyte to pH=2, and 0.7 M LiCl is applied as supporting electrolyte. Electrochemical process was carried at a rotating disk electrode which provides quantitative characterization of the flow (room temperature). Comprehensive electrochemical behavior study at different electrode rotation rates are provided. The effects of agitation on atomic composition of the deposit and its adhesion to the molybdenum back contact are discussed. The post treatment annealing was conducted under sulfur atmosphere with no need for metals addition from the gas phase during annealing. The potential which produced the desired atomic ratio of CTZS at -0.82 V/NHE. Smooth deposit, with uniform composition across the sample surface and depth was obtained at 500 rpm rotation speed. Final sulfur atomic ratio was adjusted to 50.2% in order to have the desired atomic ration. The final composition was investigated using Energy-dispersive X-ray spectroscopy technique (EDS). XRD technique used to analyze CTZS crystallography and thickness. Complete and functional CTZS PV devices were fabricated by depositing all the required layers in the correct order and the desired optical properties. Acknowledgments: Case Western Reserve University for the technical help and for using their instruments.

Keywords: photovoltaic, CTZS, thin film, electrochemical

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401 The Voluntary Review Decision of Quarterly Consolidated Financial Statements in Emerging Market: Evidence from Taiwan

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

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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

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400 Analysis of Impact of Airplane Wheels Pre-Rotating on Landing Gears of Large Airplane

Authors: Huang Bingling, Jia Yuhong, Liu Yanhui

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As an important part of aircraft, landing gears are responsible for taking-off and landing function. In recent years, big airplane's structural quality increases a lot. As a result, landing gears have stricter technical requirements than ever before such as structure strength and etc. If the structural strength of the landing gear is enhanced through traditional methods like increasing structural quality, the negative impacts on the landing gear's function would be very serious and even counteract the positive effects. Thus, in order to solve this problem, the impact of pre-rotating of landing gears on performance of landing gears is studied from the theoretical and experimental verification in this paper. By increasing the pre-rotating speed of the wheel, it can improve the performance of the landing gear and reduce the structural quality, the force of joint parts and other properties. In addition, the pre-rotating of the wheels also has other advantages, such as reduce the friction between wheels and ground and extend the life of the wheel. In this paper, the impact of the pre-rotating speed on landing gears and the connecting between landing gears performance and pre-rotating speed would be researched in detail. This paper is divided into three parts. In the first part, large airplane landing gear model is built by CATIA and LMS. As most general landing gear type in big plane, four-wheel landing gear is picked as model. The second part is to simulate the process of landing in LMS motion, and study the impact of pre-rotating of wheels on the aircraft`s properties, including the buffer stroke, efficiency, power; friction, displacement and relative speed between piston and sleeve; force and load distribution of tires. The simulation results show that the characteristics of the different pre-rotation speed are understood. The third part is conclusion. Through the data of the previous simulation and the relationship between the pre-rotation speed of the aircraft wheels and the performance of the aircraft, recommended speed interval is proposed. This paper is of great theoretical value to improve the performance of large airplane. It is a very effective method to improve the performance of aircraft by setting wheel pre-rotating speed. Do not need to increase the structural quality too much, eliminating the negative effects of traditional methods.

Keywords: large airplane, landing gear, pre-rotating, simulation

Procedia PDF Downloads 301
399 Dead Bodies that Matter: A Consensual Qualitative Research on the Lived Experience of Embalmers

Authors: Mark N. Abello, Betina Velanie L. Cruz, Angelo Joachim D. C. De Castro, Arnel A. Diego, John Ezequel V. Murillo

Abstract:

Embalmers are widely recognized as someone who mends the cadavers, but behind that is a great deal of work. These professionals are competent in physiology, chemicals, and cosmetics. Another is that such professionals face cadavers day-to-day. Given this background, the researchers intended to find out the lived experience of embalmers. The purpose of the present study is to discover the essence of the work of these professionals, to determine factors that influence their work, the depths of their life and on how the occupation affects upon physical, emotional-mental, spiritual, moral and social aspects. The researchers used the Consensual Qualitative Research, and eight embalmers, seven male and one female, from Manila and Bulacan were interviewed using open-ended questions and were used to triangulate the results. A primary research team conducted the consensus of domains, and an external auditor reviewed the results. A personal data sheet was also used, this helped the researchers group the respondents according to demographic profile. The results of the consensual qualitative research investigation revealed the four core components of the lived experience of embalmers which are motivation, struggles, acceptance, and contentment. The results revealed core components that play an important role in their everyday lives as an embalmer, daily hardships, and source of their pleasures. The present study will help future researchers, embalmers, and society.

Keywords: embalmers, consensual qualitative research, lived experience, embalming

Procedia PDF Downloads 123
398 Analysis of Friction Stir Welding Process for Joining Aluminum Alloy

Authors: A. M. Khourshid, I. Sabry

Abstract:

Friction Stir Welding (FSW), a solid state joining technique, is widely being used for joining Al alloys for aerospace, marine automotive and many other applications of commercial importance. FSW were carried out using a vertical milling machine on Al 5083 alloy pipe. These pipe sections are relatively small in diameter, 5mm, and relatively thin walled, 2 mm. In this study, 5083 aluminum alloy pipe were welded as similar alloy joints using (FSW) process in order to investigate mechanical and microstructural properties .rotation speed 1400 r.p.m and weld speed 10,40,70 mm/min. In order to investigate the effect of welding speeds on mechanical properties, metallographic and mechanical tests were carried out on the welded areas. Vickers hardness profile and tensile tests of the joints as a metallurgical feasibility of friction stir welding for joining Al 6061 aluminum alloy welding was performed on pipe with different thickness 2, 3 and 4 mm,five rotational speeds (485,710,910,1120 and 1400) rpm and a traverse speed (4, 8 and 10)mm/min was applied. This work focuses on two methods such as artificial neural networks using software (pythia) and response surface methodology (RSM) to predict the tensile strength, the percentage of elongation and hardness of friction stir welded 6061 aluminum alloy. An artificial neural network (ANN) model was developed for the analysis of the friction stir welding parameters of 6061 pipe. The tensile strength, the percentage of elongation and hardness of weld joints were predicted by taking the parameters Tool rotation speed, material thickness and travel speed as a function. A comparison was made between measured and predicted data. Response surface methodology (RSM) also developed and the values obtained for the response Tensile strengths, the percentage of elongation and hardness are compared with measured values. The effect of FSW process parameter on mechanical properties of 6061 aluminum alloy has been analyzed in detail.

Keywords: friction stir welding (FSW), al alloys, mechanical properties, microstructure

Procedia PDF Downloads 426
397 Simulation of Ester Based Mud Performance through Drilling Genting Timur Field

Authors: Lina Ismail Jassim, Robiah Yunus

Abstract:

To successfully drill oil or gas well, two main characteristics of numerous other tasks of an efficient drilling fluid are required, which are suspended and carrying cuttings from the beneath wellbore to the surface and managed between pore (formation) and hydrostatic pressure (mud pressure). Several factors like mud composition and its rheology, wellbore design, drilled cuttings characteristics and drilling string rotation contribute to drill wellbore successfully. Simulation model can support an appropriate indication on the drilling fluid performance in the real field as Genting Timur field, located in Pahang in Malaysia on 4295 m depth, held the world record in Sempah Muda 1 (Vertical). A detailed 3 dimensional CFD analysis of vertical, concentric annular two phase flow was developed to study and asses Herschel Bulkley drilling fluid. The effect of Hematite, Barite and calcium carbonates types and size of cutting rock particles on such flow is analyzed. The vertical flows are also associated with a good amount of temperature variation along the depth. This causes a good amount of change in viscosity of the fluid, which is non-Newtonian in nature. Good understanding of the nature of such flows is imperative in developing and maintaining successful vertical well systems. A detailed analysis of flow characteristics due to the drill pipe rotation is done in this work. The inner cylinder of the annulus gets different rotational speed, depending upon the operating conditions. This speed induces a good swirl on the particles and primary fluids which interpret in Ester based drilling fluid cleaning well ability, which in turn determines energy loss along the pipe. Energy loss is assessed in this work in terms of wall shear stress and pressure drop along the pipe. The flow is under an adverse pressure gradient condition, which causes chance of reversed flow and transfers the rock cuttings to the surface.

Keywords: concentric annulus, non-Newtonian, two phase, Herschel Bulkley

Procedia PDF Downloads 281
396 Psychological Factors of Readiness of Defectologists to Professional Development: On the Example of Choosing an Educational Environment

Authors: Inna V. Krotova

Abstract:

The study pays special attention to the definition of the psychological potential of a specialist-defectologist, which determines his desire to increase the level of his or her professional competence. The group included participants of the educational environment – an additional professional program 'Technologies of psychological and pedagogical assistance for children with complex developmental disabilities' implemented by the department of defectology and clinical psychology of the KFU jointly with the Support Fund for the Deafblind people 'Co-Unity'. The purpose of our study was to identify the psychological aspects of the readiness of the specialist-defectologist to his or her professional development. The study assessed the indicators of psychological preparedness, and its four components were taken into account: motivational, cognitive, emotional and volitional. We used valid and standardized tests during the study. As a result of the factor analysis of data received (from Extraction Method: Principal Component Analysis, Rotation Method: Varimax with Kaiser Normalization, Rotation converged in 12 iterations), there were identified three factors with maximum factor load from 24 indices, and their correlation coefficients with other indicators were taken into account at the level of reliability p ≤ 0.001 and p ≤ 0.01. Thus the system making factor was determined – it’s a 'motivation to achieve success'; it formed a correlation galaxy with two other factors: 'general internality' and 'internality in the field of achievements', as well as with such psychological indicators as 'internality in the field of family relations', 'internality in the field of interpersonal relations 'and 'low self-control-high self-control' (the names of the scales used is the same as names in the analysis methods. In conclusion of the article, we present some proposals to take into account the psychological model of readiness of specialists-defectologists for their professional development, to stimulate the growth of their professional competence. The study has practical value for all providers of special education and organizations that have their own specialists-defectologists, teachers-defectologists, teachers for correctional and ergotherapeutic activities, specialists working in the field of correctional-pedagogical activity (speech therapists) to people with special needs who need true professional support.

Keywords: psychological readiness, defectologist, professional development, psychological factors, special education, professional competence, innovative educational environment

Procedia PDF Downloads 148
395 Product Development in Company

Authors: Giorgi Methodishvili, Iuliia Methodishvili

Abstract:

In this paper product development algorithm is used to determine the optimal management of financial resources in company. Aspects of financial management considered include put initial investment, examine all possible ways to solve the problem and the optimal rotation length of profit. The software of given problems is based using greedy algorithm. The obtained model and program maintenance enable us to define the optimal version of management of proper financial flows by using visual diagram on each level of investment.

Keywords: management, software, optimal, greedy algorithm, graph-diagram

Procedia PDF Downloads 17
394 Potential of High Performance Ring Spinning Based on Superconducting Magnetic Bearing

Authors: M. Hossain, A. Abdkader, C. Cherif, A. Berger, M. Sparing, R. Hühne, L. Schultz, K. Nielsch

Abstract:

Due to the best quality of yarn and the flexibility of the machine, the ring spinning process is the most widely used spinning method for short staple yarn production. However, the productivity of these machines is still much lower in comparison to other spinning systems such as rotor or air-jet spinning process. The main reason for this limitation lies on the twisting mechanism of the ring spinning process. In the ring/traveler twisting system, each rotation of the traveler along with the ring inserts twist in the yarn. The rotation of the traveler at higher speed includes strong frictional forces, which in turn generates heat. Different ring/traveler systems concerning with its geometries, material combinations and coatings have already been implemented to solve the frictional problem. However, such developments can neither completely solve the frictional problem nor increase the productivity. The friction free superconducting magnetic bearing (SMB) system can be a right alternative replacing the existing ring/traveler system. The unique concept of SMB bearings is that they possess a self-stabilizing behavior, i.e. they remain fully passive without any necessity for expensive position sensing and control. Within the framework of a research project funded by German research foundation (DFG), suitable concepts of the SMB-system have been designed, developed, and integrated as a twisting device of ring spinning replacing the existing ring/traveler system. With the help of the developed mathematical model and experimental investigation, the physical limitations of this innovative twisting device in the spinning process have been determined. The interaction among the parameters of the spinning process and the superconducting twisting element has been further evaluated, which derives the concrete information regarding the new spinning process. Moreover, the influence of the implemented SMB twisting system on the yarn quality has been analyzed with respect to different process parameters. The presented work reveals the enormous potential of the innovative twisting mechanism, so that the productivity of the ring spinning process especially in case of thermoplastic materials can be at least doubled for the first time in a hundred years. The SMB ring spinning tester has also been presented in the international fair “International Textile Machinery Association (ITMA) 2015”.

Keywords: ring spinning, superconducting magnetic bearing, yarn properties, productivity

Procedia PDF Downloads 199
393 Development of an Attitude Scale Towards Social Networking Sites

Authors: Münevver Başman, Deniz Gülleroğlu

Abstract:

The purpose of this study is to develop a scale to determine the attitudes towards social networking sites. 45 tryout items, prepared for this aim, were applied to 342 students studying at Marmara University, Faculty of Education. The reliability and the validity of the scale were conducted with the help of these students. As a result of exploratory factor analysis with Varimax rotation, 41 items grouped according to the structure with three factors (interest, reality and negative effects) is obtained. While alpha reliability of the scale is obtained as .899; the reliability of factors is obtained as .899, .799, .775, respectively.

Keywords: Attitude, reliability, social networking sites, validity.

Procedia PDF Downloads 345
392 A Multi Cordic Architecture on FPGA Platform

Authors: Ahmed Madian, Muaz Aljarhi

Abstract:

Coordinate Rotation Digital Computer (CORDIC) is a unique digital computing unit intended for the computation of mathematical operations and functions. This paper presents a multi-CORDIC processor that integrates different CORDIC architectures on a single FPGA chip and allows the user to select the CORDIC architecture to proceed with based on what he wants to calculate and his/her needs. Synthesis show that radix 2 CORDIC has the lowest clock delay, radix 8 CORDIC has the highest LUT usage and lowest register usage while Hybrid Radix 4 CORDIC had the highest clock delay.

Keywords: multi, CORDIC, FPGA, processor

Procedia PDF Downloads 438
391 Vibroacoustic Modulation of Wideband Vibrations and its Possible Application for Windmill Blade Diagnostics

Authors: Abdullah Alnutayfat, Alexander Sutin, Dong Liu

Abstract:

Wind turbine has become one of the most popular energy productions. However, failure of blades and maintenance costs evolve into significant issues in the wind power industry, so it is essential to detect the initial blade defects to avoid the collapse of the blades and structure. This paper aims to apply modulation of high-frequency blade vibrations by low-frequency blade rotation, which is close to the known Vibro-Acoustic Modulation (VAM) method. The high-frequency wideband blade vibration is produced by the interaction of the surface blades with the environment air turbulence, and the low-frequency modulation is produced by alternating bending stress due to gravity. The low-frequency load of rotational wind turbine blades ranges between 0.2-0.4 Hz and can reach up to 2 Hz for strong wind. The main difference between this study and previous ones on VAM methods is the use of a wideband vibration signal from the blade's natural vibrations. Different features of the vibroacoustic modulation are considered using a simple model of breathing crack. This model considers the simple mechanical oscillator, where the parameters of the oscillator are varied due to low-frequency blade rotation. During the blade's operation, the internal stress caused by the weight of the blade modifies the crack's elasticity and damping. The laboratory experiment using steel samples demonstrates the possibility of VAM using a probe wideband noise signal. A cycle load with a small amplitude was used as a pump wave to damage the tested sample, and a small transducer generated a wideband probe wave. The received signal demodulation was conducted using the Detecting of Envelope Modulation on Noise (DEMON) approach. In addition, the experimental results were compared with the modulation index (MI) technique regarding the harmonic pump wave. The wideband and traditional VAM methods demonstrated similar sensitivity for earlier detection of invisible cracks. Importantly, employing a wideband probe signal with the DEMON approach speeds up and simplifies testing since it eliminates the need to conduct tests repeatedly for various harmonic probe frequencies and to adjust the probe frequency.

Keywords: vibro-acoustic modulation, detecting of envelope modulation on noise, damage, turbine blades

Procedia PDF Downloads 58
390 Inertial Motion Capture System for Biomechanical Analysis in Rehabilitation and Sports

Authors: Mario Sandro F. Rocha, Carlos S. Ande, Anderson A. Oliveira, Felipe M. Bersotti, Lucas O. Venzel

Abstract:

The inertial motion capture systems (mocap) are among the most suitable tools for quantitative clinical analysis in rehabilitation and sports medicine. The inertial measuring units (IMUs), composed by accelerometers, gyroscopes, and magnetometers, are able to measure spatial orientations and calculate displacements with sufficient precision for applications in biomechanical analysis of movement. Furthermore, this type of system is relatively affordable and has the advantages of portability and independence from external references. In this work, we present the last version of our inertial motion capture system, based on the foregoing technology, with a unity interface designed for rehabilitation and sports. In our hardware architecture, only one serial port is required. First, the board client must be connected to the computer by a USB cable. Next, an available serial port is configured and opened to establish the communication between the client and the application, and then the client starts scanning for the active MOCAP_S servers around. The servers play the role of the inertial measuring units that capture the movements of the body and send the data to the client, which in turn create a package composed by the ID of the server, the current timestamp, and the motion capture data defined in the client pre-configuration of the capture session. In the current version, we can measure the game rotation vector (grv) and linear acceleration (lacc), and we also have a step detector that can be abled or disabled. The grv data are processed and directly linked to the bones of the 3D model, and, along with the data of lacc and step detector, they are also used to perform the calculations of displacements and other variables shown on the graphical user interface. Our user interface was designed to calculate and present variables that are important for rehabilitation and sports, such as cadence, speed, total gait cycle, gait cycle length, obliquity and rotation, and center of gravity displacement. Our goal is to present a low-cost portable and wearable system with a friendly interface for application in biomechanics and sports, which also performs as a product of high precision and low consumption of energy.

Keywords: biomechanics, inertial sensors, motion capture, rehabilitation

Procedia PDF Downloads 110
389 Inverterless Grid Compatible Micro Turbine Generator

Authors: S. Ozeri, D. Shmilovitz

Abstract:

Micro‐Turbine Generators (MTG) are small size power plants that consist of a high speed, gas turbine driving an electrical generator. MTGs may be fueled by either natural gas or kerosene and may also use sustainable and recycled green fuels such as biomass, landfill or digester gas. The typical ratings of MTGs start from 20 kW up to 200 kW. The primary use of MTGs is for backup for sensitive load sites such as hospitals, and they are also considered a feasible power source for Distributed Generation (DG) providing on-site generation in proximity to remote loads. The MTGs have the compressor, the turbine, and the electrical generator mounted on a single shaft. For this reason, the electrical energy is generated at high frequency and is incompatible with the power grid. Therefore, MTGs must contain, in addition, a power conditioning unit to generate an AC voltage at the grid frequency. Presently, this power conditioning unit consists of a rectifier followed by a DC/AC inverter, both rated at the full MTG’s power. The losses of the power conditioning unit account to some 3-5%. Moreover, the full-power processing stage is a bulky and costly piece of equipment that also lowers the overall system reliability. In this study, we propose a new type of power conditioning stage in which only a small fraction of the power is processed. A low power converter is used only to program the rotor current (i.e. the excitation current which is substantially lower). Thus, the MTG's output voltage is shaped to the desired amplitude and frequency by proper programming of the excitation current. The control is realized by causing the rotor current to track the electrical frequency (which is related to the shaft frequency) with a difference that is exactly equal to the line frequency. Since the phasor of the rotation speed and the phasor of the rotor magnetic field are multiplied, the spectrum of the MTG generator voltage contains the sum and the difference components. The desired difference component is at the line frequency (50/60 Hz), whereas the unwanted sum component is at about twice the electrical frequency of the stator. The unwanted high frequency component can be filtered out by a low-pass filter leaving only the low-frequency output. This approach allows elimination of the large power conditioning unit incorporated in conventional MTGs. Instead, a much smaller and cheaper fractional power stage can be used. The proposed technology is also applicable to other high rotation generator sets such as aircraft power units.

Keywords: gas turbine, inverter, power multiplier, distributed generation

Procedia PDF Downloads 206