Search results for: auditors’ ethic code
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1457

Search results for: auditors’ ethic code

1187 The Heart of Sanctuary Movement and the Ethics of Solidarity

Authors: Irene Ludji

Abstract:

This article discusses the relevance of the sanctuary movement in relation to the idea of solidarity understood through the lens of ethics. There are three parts of this article. First is the investigation on the background of sanctuary movements in the U.S., the UK, and Canada. The repeated theme behind sanctuary movements includes practicing religious traditions, protecting vulnerable life, and challenging the unjust law. Second is the examination of the ethics of solidarity using Thomas D. Williams, who claims it as the extension of responsible love based on respect towards human dignity, and Rebecca Todd Peters, who claims the ethics of solidarity as the transformative ethic rooted in social justice. Third is the analysis of the connection between the central theme of sanctuary movements and the ethics of solidarity. This article concludes that sanctuary movement is indeed a solidarity movement that remains relevant in our world today because the acknowledgment of human dignity, as the basis for solidarity, is vital in transforming an unjust social system that creates the need for a sanctuary in the first place.

Keywords: sanctuary movement, solidarity, ethics, U.S., UK, canada

Procedia PDF Downloads 37
1186 Didacticization of Code Switching as a Tool for Bilingual Education in Mali

Authors: Kadidiatou Toure

Abstract:

Mali has started experimentation of teaching the national languages at school through the convergent pedagogy in 1987. Then, it is in 1994 that it will become widespread with eleven of the thirteen former national languages used at primary school. The aim was to improve the Malian educational system because the use of French as the only medium of instruction was considered a contributing factor to the significant number of student dropouts and the high rate of repetition. The Convergent pedagogy highlights the knowledge acquired by children at home, their vision of the world and especially the knowledge they have of their mother tongue. That pedagogy requires the use of a specific medium only during classroom practices and teachers have been trained in this sense. The specific medium depends on the learning content, which sometimes is French, other times, it is the national language. Research has shown that bilingual learners do not only use the required medium in their learning activities, but they code switch. It is part of their learning processes. Currently, many scholars agree on the importance of CS in bilingual classes, and teachers have been told about the necessity of integrating it into their classroom practices. One of the challenges of the Malian bilingual education curriculum is the question of ‘effective languages management’. Theoretically, depending on the classrooms, an average have been established for each of the involved language. Following that, teachers make use of CS differently, sometimes, it favors the learners, other times, it contributes to the development of some linguistic weaknesses. The present research tries to fill that gap through a tentative model of didactization of CS, which simply means the practical management of the languages involved in the bilingual classrooms. It is to know how to use CS for effective learning. Moreover, the didactization of CS tends to sensitize the teachers about the functional role of CS so that they may overcome their own weaknesses. The overall goal of this research is to make code switching a real tool for bilingual education. The specific objectives are: to identify the types of CS used during classroom activities to present the functional role of CS for the teachers as well as the pupils. to develop a tentative model of code-switching, which will help the teachers in transitional classes of bilingual schools to recognize the appropriate moment for making use of code switching in their classrooms. The methodology adopted is a qualitative one. The study is based on recorded videos of teachers of 3rd year of primary school during their classroom activities and interviews with the teachers in order to confirm the functional role of CS in bilingual classes. The theoretical framework adopted is the typology of CS proposed by Poplack (1980) to identify the types of CS used. The study reveals that teachers need to be trained on the types of CS and the different functions they assume and on the consequences of inappropriate use of language alternation.

Keywords: bilingual curriculum, code switching, didactization, national languages

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1185 Contactless Attendance System along with Temperature Monitoring

Authors: Nalini C. Iyer, Shraddha H., Anagha B. Varahamurthy, Dikshith C. S., Ishwar G. Kubasad, Vinayak I. Karalatti, Pavan B. Mulimani

Abstract:

The current scenario of the pandemic due to COVID-19 has led to the awareness among the people to avoid unneces-sary contact in public places. There is a need to avoid contact with physical objects to stop the spreading of infection. The contactless feature has to be included in the systems in public places wherever possible. For example, attendance monitoring systems with fingerprint biometric can be replaced with a contactless feature. One more important protocol followed in the current situation is temperature monitoring and screening. The paper describes an attendance system with a contactless feature and temperature screening for the university. The system displays a QR code to scan, which redirects to the student login web page only if the location is valid (the location where the student scans the QR code should be the location of the display of the QR code). Once the student logs in, the temperature of the student is scanned by the contactless temperature sensor (mlx90614) with an error of 0.5°C. If the temperature falls in the range of the desired value (range of normal body temperature), then the attendance of the student is marked as present, stored in the database, and the door opens automatically. The attendance is marked as absent in the other case, alerted with the display of temperature, and the door remains closed. The door is automated with the help of a servomotor. To avoid the proxy, IR sensors are used to count the number of students in the classroom. The hardware system consisting of a contactless temperature sensor and IR sensor is implemented on the microcontroller, NodeMCU.

Keywords: NodeMCU, IR sensor, attendance monitoring, contactless, temperature

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1184 Numerical Analysis of 3D Electromagnetic Fields in Annular Induction Plasma

Authors: Abderazak Guettaf

Abstract:

The mathematical models of the physical phenomena interacting in inductive plasma were described by the physics equations of the continuous mediums. A 3D model based on magnetic potential vector and electric scalar potential (A, V) formulation is used. The finished volume method is applied to electromagnetic equation, to obtain the field distribution inside the plasma. The numerical results of the method developed on a basic model designed starting from a real three-dimensional model were exposed. From the mathematical model 3D spreading assumptions and boundary conditions, we evaluated the electric field in the load and we have developed a numerical code made under the MATLAB environment, all verifying the effectiveness and validity of this code.

Keywords: electric field, 3D magnetic potential vector and electric scalar potential (A, V) formulation, finished volumes, annular plasma

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1183 A Novel Approach to Design of EDDR Architecture for High Speed Motion Estimation Testing Applications

Authors: T. Gangadhararao, K. Krishna Kishore

Abstract:

Motion Estimation (ME) plays a critical role in a video coder, testing such a module is of priority concern. While focusing on the testing of ME in a video coding system, this work presents an error detection and data recovery (EDDR) design, based on the residue-and-quotient (RQ) code, to embed into ME for video coding testing applications. An error in processing Elements (PEs), i.e. key components of a ME, can be detected and recovered effectively by using the proposed EDDR design. The proposed EDDR design for ME testing can detect errors and recover data with an acceptable area overhead and timing penalty.

Keywords: area overhead, data recovery, error detection, motion estimation, reliability, residue-and-quotient (RQ) code

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1182 Sociolinguistic and Classroom Functions of Using Code-Switching in CLIL Context

Authors: Khatuna Buskivadze

Abstract:

The aim of the present study is to investigate the sociolinguistic and classroom functions and frequency of Teacher’s Code Switching (CS) in the Content and Language Integrated (CLIL) Lesson. Nowadays, Georgian society struggles to become the part of the European world, the English language itself plays a role in forming new generations with European values. Based on our research conducted in 2019, out of all 114 private schools in Tbilisi, full- programs of CLIL are taught in 7 schools, while only some subjects using CLIL are conducted in 3 schools. The goal of the former research was to define the features of Content and Language Integrated learning (CLIL) methodology within the process of teaching English on the Example of Georgian private high schools. Taking the Georgian reality and cultural features into account, the modified version of the questionnaire, based on the classification of using CS in ESL Classroom proposed By Ferguson (2009) was used. The qualitative research revealed students’ and teacher’s attitudes towards teacher’s code-switching in CLIL lesson. Both qualitative and quantitative research were conducted: the observations of the teacher’s lessons (Recording of T’s online lessons), interview and the questionnaire among Math’s T’s 20 high school students. We came to the several conclusions, some of them are given here: Math’s teacher’s CS behavior mostly serves (1) the conversational function of interjection; (2) the classroom functions of introducing unfamiliar materials and topics, explaining difficult concepts, maintaining classroom discipline and the structure of the lesson; The teacher and 13 students have negative attitudes towards using only Georgian in teaching Math. The higher level of English is the more negative is attitude towards using Georgian in the classroom. Although all the students were Georgian, their competence in English is higher than in Georgian, therefore they consider English as an inseparable part of their identities. The overall results of the case study of teaching Math (Educational discourse) in one of the private schools in Tbilisi will be presented at the conference.

Keywords: attitudes, bilingualism, code-switching, CLIL, conversation analysis, interactional sociolinguistics.

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1181 Transparency of Audit Firms in Croatia

Authors: Marko Čular

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The aim of this paper is to raise general awareness of transparency importance for audit firms and for audit services’ users. This paper analyses transparency of audit firms that audited financial statements of listed companies, for year 2011 and 2012. We use this two years because in the meantime Code of Ethics for Professional Accountants has been adopted. This paper investigates whether transparency reports of audit firms are in accordance with the Croatian Audit Act and whether there is a difference on transparency in observed years. For this paper, quality index of transparency report and financial indicators of audit firms are used to get conclusion about condition of audit firms transparency reporting. Results of our study indicate that audit firms are not fully transparent, looking for both years. Transparency of audit firms in 2012 has improved significantly, compared with transparency in 2011.

Keywords: transparency report, index quality of transparency report, Croatian audit act, code of ethics for professional accountants

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1180 Pushover Analysis of Reinforced Concrete Buildings Using Full Jacket Technics: A Case Study on an Existing Old Building in Madinah

Authors: Tarek M. Alguhane, Ayman H. Khalil, M. N. Fayed, Ayman M. Ismail

Abstract:

The retrofitting of existing buildings to resist the seismic loads is very important to avoid losing lives or financial disasters. The aim at retrofitting processes is increasing total structure strength by increasing stiffness or ductility ratio. In addition, the response modification factors (R) have to satisfy the code requirements for suggested retrofitting types. In this study, two types of jackets are used, i.e. full reinforced concrete jackets and surrounding steel plate jackets. The study is carried out on an existing building in Madinah by performing static pushover analysis before and after retrofitting the columns. The selected model building represents nearly all-typical structure lacks structure built before 30 years ago in Madina City, KSA. The comparison of the results indicates a good enhancement of the structure respect to the applied seismic forces. Also, the response modification factor of the RC building is evaluated for the studied cases before and after retrofitting. The design of all vertical elements (columns) is given. The results show that the design of retrofitted columns satisfied the code's design stress requirements. However, for some retrofitting types, the ductility requirements represented by response modification factor do not satisfy KSA design code (SBC- 301).

Keywords: concrete jackets, steel jackets, RC buildings, pushover analysis, non-Linear analysis

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1179 Formulation Policy of Criminal Sanction in Indonesian Criminal Justice System

Authors: Dini Dewi Heniarti

Abstract:

This One of criminal sanctions that are often imposed by the judge is imprisonment. The issue on the imposition of imprisonment has been subject of contentious debate and criticism among various groups for a long time. In practice, the problematics of imprisonment lead to complicated problems. The impact of the reckless imposition of the imprisonment includes among others overcapacity of the correctional institution and increasing crimes within the correctional facilities. Therefore, there is a need for renewal of the existing condemnation paradigm, considering the developing phenomena associated with the penal imposition. Imprisonment as one element of the Indonesian penal system is an important and integral part of the other elements. The philosophy of the current penal system, which still refers to the Criminal Code, still carries the values of retaliation and fault-finding toward the offender. Therefore, it is important to reconstruct a new thought in order to realize a penal system that is represented in the formulation of a more humanistic criminal sanction

Keywords: criminal code, criminal sanction, Indonesian legal system, reconstruction of thought

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1178 Thermal and Hydraulic Design of Shell and Tube Heat Exchangers

Authors: Ahmed R. Ballil

Abstract:

Heat exchangers are devices used to transfer heat between two fluids. These devices are utilized in many engineering and industrial applications such as heating, cooling, condensation and boiling processes. The fluids might be in direct contact (mixed), or they separated by a solid wall to avoid mixing. In the present paper, interactive computer-aided design of shell and tube heat exchangers is developed using Visual Basic computer code as a framework. This design is based on the Bell-Delaware method, which is one of the very well known methods reported in the literature for the design of shell and tube heat exchangers. Physical properties for either the tube or the shell side fluids are internally evaluated by calling on an enormous data bank composed of more than a hundred fluid compounds. This contributes to increase the accuracy of the present design. The international system of units is considered in the developed computer program. The present design has an added feature of being capable of performing modification based upon a preset design criterion, such that an optimum design is obtained at satisfying constraints set either by the user or by the method itself. Also, the present code is capable of giving an estimate of the approximate cost of the heat exchanger based on the predicted surface area of the exchanger evaluated by the program. Finally, the present thermal and hydraulic design code is tested for accuracy and consistency against some of existed and approved designs of shell and tube heat exchangers.

Keywords: bell-delaware method, heat exchangers, shell and tube, thermal and hydraulic design

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1177 An Axisymmetric Finite Element Method for Compressible Swirling Flow

Authors: Raphael Zanella, Todd A. Oliver, Karl W. Schulz

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This work deals with the finite element approximation of axisymmetric compressible flows with swirl velocity. We are interested in problems where the flow, while weakly dependent on the azimuthal coordinate, may have a strong azimuthal velocity component. We describe the approximation of the compressible Navier-Stokes equations with H1-conformal spaces of axisymmetric functions. The weak formulation is implemented in a C++ solver with explicit time marching. The code is first verified with a convergence test on a manufactured solution. The verification is completed by comparing the numerical and analytical solutions in a Poiseuille flow case and a Taylor-Couette flow case. The code is finally applied to the problem of a swirling subsonic air flow in a plasma torch geometry.

Keywords: axisymmetric problem, compressible Navier-Stokes equations, continuous finite elements, swirling flow

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1176 3D Visualization for the Relationship of the Urban Rule and Building Form by Using CityEngine

Authors: Chin Ku, Han liang Lin

Abstract:

The purpose of this study is to visualize how the rule related to urban design influences the building form by 3D modeling software CityEngine. In order to make the goal of urban design clearly connect to urban form, urban planner or designer should understand how the rule affects the form, especially the building form. In Taiwan, the rule pertained to urban design includes traditional zoning, urban design review and building codes. However, zoning cannot precisely expect the outcome of building form and lack of thinking about public realm and 3D form. In addition to that, urban design review is based on case by case, do not have a comprehensive regulation plan and the building code is just for general regulation. Therefore, rule cannot make the urban form reach the vision or goal of the urban design. Consequently, another kind of zoning called Form-based code (FBC) has arisen. This study uses the component of FBC which pertained to urban fabric such as street width, block and plot size, etc., to be the variants of building form, and find out the relationship between the rule and building form. There are three stages of this research, it will start from a field survey of Taichung City in Taiwan to induce the rule-building form relationship by using cluster analysis and descriptive Statistics. Second, visualize the relationship through the parameterized and codified process in CityEngine which is the procedural modeling, and can analyze, monitor and visualize the 3D world. Last, compare the CityEngine result with real world to examine how extent do this model represent the real world appearance.

Keywords: 3D visualization, CityEngine, form-based code, urban form

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1175 Enhancement of Cross-Linguistic Effect with the Increase in the Multilingual Proficiency during Early Childhood: A Case Study of English Language Acquisition by a Pre-School Child

Authors: Anupama Purohit

Abstract:

The paper is a study on the inevitable cross-linguistic effect found in the early multilingual learners. The cross-linguistic behaviour like code-mixing, code-switching, foreign accent, literal translation, redundancy and syntactic manipulation effected due to other languages on the English language output of a non-native pre-school child are discussed here. A case study method is adopted in this paper to support the claim of the title. A simultaneously tetra lingual pre-school child’s (within 1;3 to 4;0) language behaviour is analysed here. The sample output data of the child is gathered from the diary entries maintained by her family, regular observations and video recordings done since her birth. She is getting the input of her mother tongue, Sambalpuri, from her grandparents only; Hindi, the local language from her play-school and the neighbourhood; English only from her mother and occasional visit of other family friends; Odia only during the reading of the Odia story book. The child is exposed to code-mixing of all the languages throughout her childhood. But code-mixing, literal translation, redundancy and duplication were absent in her initial stage of multilingual acquisition. As the child was more proficient in English in comparison to her other first languages and had never heard code-mixing in English language; it was expected from her input pattern of English (one parent, English language) that she would maintain purity in her use of English while talking to the English language interlocutor. But with gradual increase in the language proficiency in each of the languages of the child, her handling of the multiple codes becomes deft cross-linguistically. It can be deduced from the case study that after attaining certain milestone proficiency in each language, the child’s linguistic faculty can operate at a metalinguistic level. The functional use of each morpheme, their arrangement in words and in the sentences, the supra segmental features, lexical-semantic mapping, culture specific use of a language and the pragmatic skills converge to give a typical childlike multilingual output in an intelligible manner to the multilingual people (with the same set of languages in combination). The result is appealing because for expressing the same ideas which the child used to speak (may be with grammatically wrong expressions) in one language, gradually, she starts showing cross-linguistic effect in her expressions. So the paper pleads for the separatist view from the very beginning of the holophrastic phase (as the child expresses in addressee-specific language); but development of a metalinguistic ability that helps the child in communicating in a sophisticated way according to the linguistic status of the addressee is unique to the multilingual child. This metalinguistic ability is independent of the mode if input of a multilingual child.

Keywords: code-mixing, cross-linguistic effect, early multilingualism, literal translation

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1174 The Code-Mixing of Japanese, English, and Thai in Line Chat

Authors: Premvadee Na Nakornpanom

Abstract:

Language mixing in spontaneous speech has been widely discussed, but not in virtual situations; especially in context of the third language learning students. Thus, this study was an attempt to explore the characteristics of the mixing of Japanese, English and Thai in a mobile chat room by students with their background of Japanese, English, and Thai. The result found that Insertion of Thai and English content words was a very common linguistic phenomenon embedded in the utterances. As chatting is to be ‘relational’ or ‘interactional’, it affected the style of lexical choices to be speech-like, more personal and emotional-related. A Japanese sentence-final question particle“か”(ka) was added to the end of the sentence based on Thai grammar rule. Moreover, some unique characteristics were created. The non-verbal cues were represented in personal, Thai styles by inserting textual representations of images or feelings available on the websites into streams of conversations.

Keywords: code-mixing, Japanese, English, Thai, line chat

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1173 Track and Trace Solution on Land Certificate Production: Indonesian Land Certificate

Authors: Adrian Rifqi, Febe Napitupulu, Erdi Hermawan, Edwin Putra, Yang Leprilian

Abstract:

This article focuses on the implementation of the production improvement process of the Indonesian land certificate product that printed in Perum Peruri as the state-owned enterprises. Based on the data obtained, there are several complaints from customers of the 2019 land certificate production. The complaints become a negative value to loyal customers of Perum Peruri. Almost all the complaints are referring to ‘defective printouts and the difference between products in packaging and packaging labels both in terms of type and quantity’. To overcome this problem, we intend to make an improvement to the production process that focuses on complaints ‘there is a difference between products in packaging with packaging labels’. Improvements in the land certificate production process are relying on the technology of the scales and QR code on the packaging label. In addition, using the QR code on the packaging label will facilitate the process of tracking product data. With this method, we hope to reduce the error rate between products in packaging with the packaging label both in terms of quantity, type, and product number on the land certificate and error rate of sending land certificates, which will be sent to many places to 0%. With this solution, we also hope to get precise data and real-time reports on the production of land certificates in the near future, so track and trace implementation can be done as the solution of the land certificate production.

Keywords: land certificates, QR code, track and trace, packaging

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1172 Evaluation of Non-Staggered Body-Fitted Grid Based Solution Method in Application to Supercritical Fluid Flows

Authors: Suresh Sahu, Abhijeet M. Vaidya, Naresh K. Maheshwari

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The efforts to understand the heat transfer behavior of supercritical water in supercritical water cooled reactor (SCWR) are ongoing worldwide to fulfill the future energy demand. The higher thermal efficiency of these reactors compared to a conventional nuclear reactor is one of the driving forces for attracting the attention of nuclear scientists. In this work, a solution procedure has been described for solving supercritical fluid flow problems in complex geometries. The solution procedure is based on non-staggered grid. All governing equations are discretized by finite volume method (FVM) in curvilinear coordinate system. Convective terms are discretized by first-order upwind scheme and central difference approximation has been used to discretize the diffusive parts. k-ε turbulence model with standard wall function has been employed. SIMPLE solution procedure has been implemented for the curvilinear coordinate system. Based on this solution method, 3-D Computational Fluid Dynamics (CFD) code has been developed. In order to demonstrate the capability of this CFD code in supercritical fluid flows, heat transfer to supercritical water in circular tubes has been considered as a test problem. Results obtained by code have been compared with experimental results reported in literature.

Keywords: curvilinear coordinate, body-fitted mesh, momentum interpolation, non-staggered grid, supercritical fluids

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1171 Computational Code for Solving the Navier-Stokes Equations on Unstructured Meshes Applied to the Leading Edge of the Brazilian Hypersonic Scramjet 14-X

Authors: Jayme R. T. Silva, Paulo G. P. Toro, Angelo Passaro, Giannino P. Camillo, Antonio C. Oliveira

Abstract:

An in-house C++ code has been developed, at the Prof. Henry T. Nagamatsu Laboratory of Aerothermodynamics and Hypersonics from the Institute of Advanced Studies (Brazil), to estimate the aerothermodynamic properties around the Hypersonic Vehicle Integrated to the Scramjet. In the future, this code will be applied to the design of the Brazilian Scramjet Technological Demonstrator 14-X B. The first step towards accomplishing this objective, is to apply the in-house C++ code at the leading edge of a flat plate, simulating the leading edge of the 14-X Hypersonic Vehicle, making possible the wave phenomena of oblique shock and boundary layer to be analyzed. The development of modern hypersonic space vehicles requires knowledge regarding the characteristics of hypersonic flows in the vicinity of a leading edge of lifting surfaces. The strong interaction between a shock wave and a boundary layer, in a high supersonic Mach number 4 viscous flow, close to the leading edge of the plate, considering no slip condition, is numerically investigated. The small slip region is neglecting. The study consists of solving the fluid flow equations for unstructured meshes applying the SIMPLE algorithm for Finite Volume Method. Unstructured meshes are generated by the in-house software ‘Modeler’ that was developed at Virtual’s Engineering Laboratory from the Institute of Advanced Studies, initially developed for Finite Element problems and, in this work, adapted to the resolution of the Navier-Stokes equations based on the SIMPLE pressure-correction scheme for all-speed flows, Finite Volume Method based. The in-house C++ code is based on the two-dimensional Navier-Stokes equations considering non-steady flow, with nobody forces, no volumetric heating, and no mass diffusion. Air is considered as calorically perfect gas, with constant Prandtl number and Sutherland's law for the viscosity. Solutions of the flat plate problem for Mach number 4 include pressure, temperature, density and velocity profiles as well as 2-D contours. Also, the boundary layer thickness, boundary conditions, and mesh configurations are presented. The same problem has been solved by the academic license of the software Ansys Fluent and for another C++ in-house code, which solves the fluid flow equations in structured meshes, applying the MacCormack method for Finite Difference Method, and the results will be compared.

Keywords: boundary-layer, scramjet, simple algorithm, shock wave

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1170 Fault Ride Through Management in Renewable Power Park

Authors: Mohd Zamri Che Wanik

Abstract:

This paper presents the management of the Fault Ride Through event within a Solar Farm during a grid fault. The modeling and simulation of a photovoltaic (PV) with battery energy storage connected to the power network will be described. The modeling approach and the study analysis performed are described. The model and operation scenarios are simulated using a digital simulator for different scenarios. The dynamic response of the system when subjected to sudden self-clearance temporary fault is presented. The capability of the PV system and battery storage riding through the power system fault and, at the same time, supporting the local grid by injecting fault current is demonstrated. For each case, the different control methods to achieve the objective of supporting the grid according to grid code requirements are presented and explained. The inverter modeling approach is presented and described.

Keywords: faut ride through, solar farm, grid code, power network

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1169 Efficient Position Based Operation Code Authentication

Authors: Hashim Ali, Sheheryar Khan

Abstract:

Security for applications is always been a keen issue of concern. In general, security is to allow access of grant to legal user or to deny non-authorized access to the system. Shoulder surfing is an observation technique to hack an account or to enter into a system. When a malicious observer is capturing or recording the fingers of a user while he is entering sensitive inputs (PIN, Passwords etc.) and may be able to observe user’s password credential. It is very rigorous for a novice user to prevent himself from shoulder surfing or unaided observer in a public place while accessing his account. In order to secure the user account, there are five factors of authentication; they are: “(i) something you have, (ii) something you are, (iii) something you know, (iv) somebody you know, (v) something you process”. A technique has been developed of fifth-factor authentication “something you process” to provide novel approach to the user. In this paper, we have applied position based operational code authentication in such a way to more easy and user friendly to the user.

Keywords: shoulder surfing, malicious observer, sensitive inputs, authentication

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1168 Operations Research Applications in Audit Planning and Scheduling

Authors: Abdel-Aziz M. Mohamed

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This paper presents a state-of-the-art survey of the operations research models developed for internal audit planning. Two alternative approaches have been followed in the literature for audit planning: (1) identifying the optimal audit frequency; and (2) determining the optimal audit resource allocation. The first approach identifies the elapsed time between two successive audits, which can be presented as the optimal number of audits in a given planning horizon, or the optimal number of transactions after which an audit should be performed. It also includes the optimal audit schedule. The second approach determines the optimal allocation of audit frequency among all auditable units in the firm. In our review, we discuss both the deterministic and probabilistic models developed for audit planning. In addition, game theory models are reviewed to find the optimal auditing strategy based on the interactions between the auditors and the clients.

Keywords: operations research applications, audit frequency, audit-staff scheduling, audit planning

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1167 An Analysis of L1 Effects on the Learning of EFL: A Case Study of Undergraduate EFL Learners at Universities in Pakistan

Authors: Nadir Ali Mugheri, Shaukat Ali Lohar

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In a multilingual society like Pakistan, code switching is commonly observed in different contexts. Mostly people use L1 (Native Languages) and L2 for common communications and L3 (i.e. English, Urdu, Sindhi) in formal contexts and for academic writings. Such a frequent code switching does affect EFL learners' acquisition of grammar and lexis of the target language which in the long run result in different types of errors in their writings. The current study is to investigate and identify common elements of L1 and L2 (spoken by students of the Universities in Pakistan) which create hindrances for EFL learners. Case study method was used for this research. Formal writings of 400 EFL learners (as participants from various Universities of the country) were observed. Among 400 participants, 200 were female and 200 were male EFL learners having different academic backgrounds. Errors found were categorized into different types according to grammatical items, the difference in meanings, structure of sentences and identifiers of tenses of L1 or L2 in comparison with those of the target language. The findings showed that EFL learners in Pakistani varsities have serious problems in their writings and they committed serious errors related to the grammar and meanings of the target language. After analysis of the committed errors, the results were found in the affirmation of the hypothesis that L1 or L2 does affect EFL learners. The research suggests in the end to adopt natural ways in pedagogy like task-based learning or communicative methods using contextualized material so as to avoid impediments of L1 or L2 in acquisition the target language.

Keywords: multilingualism, L2 acquisition, code switching, language acquisition, communicative language teaching

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1166 Software Evolution Based Activity Diagrams

Authors: Zine-Eddine Bouras, Abdelouaheb Talai

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During the last two decades, the software evolution community has intensively tackled the software merging issue whose main objective is to merge in a consistent way different versions of software in order to obtain a new version. Well-established approaches, mainly based on the dependence analysis techniques, have been used to bring suitable solutions. These approaches concern the source code or software architectures. However, these solutions are more expensive due to the complexity and size. In this paper, we overcome this problem by operating at a high level of abstraction. The objective of this paper is to investigate the software merging at the level of UML activity diagrams, which is a new interesting issue. Its purpose is to merge activity diagrams instead of source code. The proposed approach, based on dependence analysis techniques, is illustrated through an appropriate case study.

Keywords: activity diagram, activity diagram slicing, dependency analysis, software merging

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1165 Design, Development by Functional Analysis in UML and Static Test of a Multimedia Voice and Video Communication Platform on IP for a Use Adapted to the Context of Local Businesses in Lubumbashi

Authors: Blaise Fyama, Elie Museng, Grace Mukoma

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In this article we present a java implementation of video telephony using the SIP protocol (Session Initiation Protocol). After a functional analysis of the SIP protocol, we relied on the work of Italian researchers of University of Parma-Italy to acquire adequate libraries for the development of our own communication tool. In order to optimize the code and improve the prototype, we used, in an incremental approach, test techniques based on a static analysis based on the evaluation of the complexity of the software with the application of metrics and the number cyclomatic of Mccabe. The objective is to promote the emergence of local start-ups producing IP video in a well understood local context. We have arrived at the creation of a video telephony tool whose code is optimized.

Keywords: static analysis, coding complexity metric mccabe, Sip, uml

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1164 Seismic Performance of Concrete Moment Resisting Frames in Western Canada

Authors: Ali Naghshineh, Ashutosh Bagchi

Abstract:

Performance-based seismic design concepts are increasingly being adopted in various jurisdictions. While the National Building Code of Canada (NBCC) is not fully performance-based, it provides some features of a performance-based code, such as displacement control and objective-based solutions. Performance evaluation is an important part of a performance-based design. In this paper, the seismic performance of a set of code-designed 4, 8 and 12 story moment resisting concrete frames located in Victoria, BC, in the western part of Canada at different hazard levels namely, SLE (Service Level Event), DLE (Design Level Event) and MCE (Maximum Considered Event) has been studied. The seismic performance of these buildings has been evaluated based on FEMA 356 and ATC 72 procedures, and the nonlinear time history analysis. Pushover analysis has been used to investigate the different performance levels of these buildings and adjust their design based on the corresponding target displacements. Since pushover analysis ignores the higher mode effects, nonlinear dynamic time history using a set of ground motion records has been performed. Different types of ground motion records, such as crustal and subduction earthquake records have been used for the dynamic analysis to determine their effects. Results obtained from push over analysis on inter-story drift, displacement, shear and overturning moment are compared to those from the dynamic analysis.

Keywords: seismic performance., performance-based design, concrete moment resisting frame, crustal earthquakes, subduction earthquakes

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1163 A Voice Signal Encryption Scheme Based on Chaotic Theory

Authors: Hailang Yang

Abstract:

To ensure the confidentiality and integrity of speech signals in communication transmission, this paper proposes a voice signal encryption scheme based on chaotic theory. Firstly, the scheme utilizes chaotic mapping to generate a key stream and then employs the key stream to perform bitwise exclusive OR (XOR) operations for encrypting the speech signal. Additionally, the scheme utilizes a chaotic hash function to generate a Message Authentication Code (MAC), which is appended to the encrypted data to verify the integrity of the data. Subsequently, we analyze the security performance and encryption efficiency of the scheme, comparing and optimizing it against existing solutions. Finally, experimental results demonstrate that the proposed scheme can resist common attacks, achieving high-quality encryption and speed.

Keywords: chaotic theory, XOR encryption, chaotic hash function, Message Authentication Code (MAC)

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1162 Probabilistic Safety Assessment of Koeberg Spent Fuel Pool

Authors: Sibongiseni Thabethe, Ian Korir

Abstract:

The effective management of spent fuel pool (SFP) safety has been raised as one of the emerging issues to further enhance nuclear installation safety after the Fukushima accident on March 11, 2011. Before then, SFP safety-related issues have been mainly focused on (a) controlling the configuration of the fuel assemblies in the pool with no loss of pool coolants and (b) ensuring adequate pool storage space to prevent fuel criticality owing to chain reactions of the fission products and the ability for neutron absorption to keep the fuel cool. A probabilistic safety (PSA) assessment was performed using the systems analysis program for hands-on integrated reliability evaluations (SAPHIRE) computer code. Event and fault tree analysis was done to develop a PSA model for the Koeberg SFP. We present preliminary PSA results of events that lead to boiling and cause fuel uncovering, resulting in possible fuel damage in the Koeberg SFP.

Keywords: computer code, fuel assemblies, probabilistic risk assessment, spent fuel pool

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1161 The Confiscation of Ill-Gotten Gains in Pollution: The Taiwan Experience and the Interaction between Economic Analysis of Law and Environmental Economics Perspectives

Authors: Chiang-Lead Woo

Abstract:

In reply to serious environmental problems, the Taiwan government quickly adjusted some articles to suit the needs of environmental protection recently, such as the amendment to article 190-1 of the Taiwan Criminal Code. The transfer of legislation comes as an improvement which canceled the limitation of ‘endangering public safety’. At the same time, the article 190-1 goes from accumulative concrete offense to abstract crime of danger. Thus, the public looks forward to whether environmental crime following the imposition of fines or penalties works efficiently in anti-pollution by the deterrent effects. However, according to the addition to article 38-2 of the Taiwan Criminal Code, the confiscation system seems controversial legislation to restrain ill-gotten gains. Most prior studies focused on comparisons with the Administrative Penalty Law and the Criminal Code in environmental issue in Taiwan; recently, more and more studies emphasize calculations on ill-gotten gains. Hence, this paper try to examine the deterrent effect in environmental crime by economic analysis of law and environmental economics perspective. This analysis shows that only if there is an extremely high probability (equal to 100 percent) of an environmental crime case being prosecuted criminally by Taiwan Environmental Protection Agency, the deterrent effects will work. Therefore, this paper suggests deliberating the confiscation system from supplementing the System of Environmental and Economic Accounting, reasonable deterrent fines, input management, real-time system for detection of pollution, and whistleblower system, environmental education, and modernization of law.

Keywords: confiscation, ecosystem services, environmental crime, ill-gotten gains, the deterrent effect, the system of environmental and economic accounting

Procedia PDF Downloads 138
1160 Study of a Photovoltaic System Using MPPT Buck-Boost Converter

Authors: A. Bouchakour, L. Zaghba, M. Brahami, A. Borni

Abstract:

The work presented in this paper present the design and the simulation of a centrifugal pump coupled to a photovoltaic (PV) generator via a MPPT controller. The PV system operating is just done in sunny period by using water storage instead of electric energy storage. The process concerns the modelling, identification and simulation of a photovoltaic pumping system, the centrifugal pump is driven by an asynchronous three-phase voltage inverter sine triangle PWM motor through. Two configurations were simulated. For the first, it is about the alimentation of the motor pump group from electrical power supply. For the second, the pump unit is connected directly to the photovoltaic panels by integration of a MPPT control. A code of simulation of the solar pumping system was initiated under the Matlab-Simulink environment. Very convivial and flexible graphic interfaces allow an easy use of the code and knowledge of the effects of change of the sunning and temperature on the pumping system.

Keywords: photovoltaic generator, chopper, electrical motor, centrifugal pump

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1159 Authentication of Physical Objects with Dot-Based 2D Code

Authors: Michał Glet, Kamil Kaczyński

Abstract:

Counterfeit goods and documents are a global problem, which needs more and more sophisticated methods of resolving it. Existing techniques using watermarking or embedding symbols on objects are not suitable for all use cases. To address those special needs, we created complete system allowing authentication of paper documents and physical objects with flat surface. Objects are marked using orientation independent and resistant to camera noise 2D graphic codes, named DotAuth. Based on the identifier stored in 2D code, the system is able to perform basic authentication and allows to conduct more sophisticated analysis methods, e.g., relying on augmented reality and physical properties of the object. In this paper, we present the complete architecture, algorithms and applications of the proposed system. Results of the features comparison of the proposed solution and other products are presented as well, pointing to the existence of many advantages that increase usability and efficiency in the means of protecting physical objects.

Keywords: anti-forgery, authentication, paper documents, security

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1158 Influence of Flame-Holder on Existence Important Parameters in a Duct Combustion Simulator

Authors: Mohammad Mahdi Doustdar, Mohammad Mojtahedpoor

Abstract:

The effects of flame-holder position, the ratio of flame holder diameter to combustion chamber diameter and injection angle on fuel propulsive droplets sizing and effective mass fraction have been studied by a cold flow. We named the mass of fuel vapor inside the flammability limit as the effective mass fraction. An empty cylinder as well as a flame-holder which are as a simulator for duct combustion has been considered. The airflow comes into the cylinder from one side and injection operation will be done by four nozzles which are located on the entrance of cylinder. To fulfill the calculations a modified version of KIVA-3V code which is a transient, three-dimensional, multi phase, multi component code for the analysis of chemically reacting flows with sprays, is used.

Keywords: KIVA-3V, flame-holder, duct combustion, effective mass fraction, mean diameter of droplets

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