Search results for: design standards

Authors: Rojean Ghafariasar, Leili Nosrati

Abstract:

The article introduces the categories and characteristics of cross-design, respectively, between industry and industry designers, artists, brands and brands, science, technology, and fashion. It focuses on the combination of technology and fashion cross-design methods, corresponding case studies on the combination of new technology fabrics, fashion design, smart devices, and also 3D printing technology, emphasizing the integration and application value of technology and fashion. The document also introduces design elements into fashion design through scientific and technological intelligence, promoting fashion innovation as well as research and development of new materials and functions, and incubates an ecosystem for the fashion industry through science and technology.

Keywords: fashion, design, industrial design, crossover design

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Authors: Sivaraman Karthikeyan

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Due to rapidly developing power electronics devices and technologies such as power line communication or self-commutating converters, voltage and current distortion, as well as interferences, have increased in the frequency range of 2 kHz to 150 kHz; there is an urgent need for regulation of electromagnetic compatibility (EMC) standards in this frequency range. Measuring or testing compliance with emission and immunity limitations necessitates the use of precise, repeatable measuring methods. Appropriate filters to minimize the fundamental component and its harmonics below 2 kHz in the measuring signal would improve the measurement accuracy in this frequency range leading to better analysis. This paper discusses filter suggestions in the current measurement standard and proposes an infinite impulse response (IIR) filter design that is optimized for a low number of poles, strong fundamental damping, and high accuracy above 2 kHz. The new filter’s transfer function is delivered as a result. An analog implementation is derived from the overall design.

Keywords: supraharmonics, 2 kHz, 150 kHz, filter, analog filter

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Authors: Othman Ali Alghtani, Yahya Abdul-Ekhalq Ali, Abdullah Abdul-Ekhalq Ali, Ahmed Al Sadiq Abdul Majeed, Najwa Attian Al-Mohammadi, Obead Mozel Alharbi, Sabri Mohamed Ismail, Omar Ibrahim Asiri

Abstract:

This study assessed the curricula of secondary schools given requirements to enhance the quality of life of students. The components of quality of life were described to build a list of standards and indicators. A questionnaire assessing the dimensions of mental (cognitive and emotional), physical, digital, and social health, and environmental awareness was prepared. A descriptive-analytical approach was used on a sample of 258 teachers and educational supervisors in Tabuk. The results indicated shortcomings in the secondary school curricula regarding developing standards and indicators of components of quality of life. Results also indicated that secondary school curricula incorporated few practices to improve student’s quality of life. No significant differences were found regarding the core subject, job, gender, and years of experience.

Keywords: assessing curricula, teacher practices, quality of life, teaching practices

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Authors: Ana Luiza Da Gama E Souza

Abstract:

This article aims to discuss the problem of food insecurity in Brazil in what it refers to contamination of food by chemical substances such as herbicides, pesticides, and other contaminants. The issue will be faced by analyzing, on the one hand, the standards that guide the food system in the world and, on the other hand, human rights indicators whose purpose is to provide an effective monitoring of the State's obligations to guarantee food security, analyzing the implications of the former for the success of the latter. The methodology adopted in this article was bibliographic-documentary and consists of three moments of analysis. The first moment consists in the analysis of the reports of the Commission on Human Rights of the Organization of American States to identify the set of progress indicators developed by the Commission. This analysis will involve the new methodology used to evaluate the efficiency in monitoring food security in Brazil the case of using pesticides in the production of food at levels of toxicity not admitted by the inspection bodies. The second moment consists in evaluating the mechanism for monitoring food security in Brazil, which was initially established by the National Food Security Plan (PLANSAN) for 2012-2015 and improved by the II National Food Security Plan for 2016-2019. Those mechanisms were prepared by the Chamber (CAISAN), and have the function to compare the monitoring proposals with the results presented by CAISAN on the Indicators and Results Report of the National Plan for Food and Nutrition Security 2012-2015. The third moment was intended to understand, analyze and evaluate the standardization process of the agri-food system, especially regarding the level of toxicity standards, that is related to food safety monitoring as a guarantee of pesticide-free food. The results show the dependence between private standards of toxicity and the indicators of food safety that leads to inefficiency on monitoring that mechanism in Brazil.

Keywords: standards, indicators, human rights, food security

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Authors: Ehsan Sadie

Abstract:

Today, after devastating earthquakes and many deaths due to the destruction of residential buildings, the scientific community has attracted the attention of the existing structures to strengthen and standardize construction. Due to the fact that the existing buildings are sometimes constructed without sufficient knowledge of the correct design, and even the buildings built according to the old standards today need to be reinforced due to changes in some provisions of the regulations. The location of some countries in the seismic zone has always caused a lot of human and economic damage throughout history, and attention to the strengthening of buildings, important facilities, and vital arteries is the result of this situation. Engineers' efforts to design earthquake-resistant buildings began when decades had passed since the development of design criteria and ensuring the safety of buildings against loads. New methods, mass reduction, reducing the weight of the building, use of moving structures to deal with earthquakes, as well as the use of new technologies in this field, including the use of dampers, composites in the reinforcement of structures are discussed, and appropriate solutions have been provided in each of the fields.

Keywords: brace, concrete structure, damper, earthquake, FRP reinforcement, lightweight material, retrofitting, seismic isolator, shear wall, steel structure

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Authors: Y. Tahat, T. Dunne, S. Fifield, D. Power

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Information about a firm’s usage of Financial Instruments (FIs) plays a very important role in determining its financial position and performance. Yet accounting standard-setters have encountered problems when deciding on the FI-related disclosures which firms must make. The primary objective of this paper is to review the extant literature on FI disclosure. This objective is achieved by surveying the literature on: the corporate usage of FIs; the different accounting standards adopted concerning FIs; and empirical studies on FI disclosure. This review concludes that the current research on FI disclosure has generated a number of useful insights. In particular, the paper reports that: FIs are a very important risk management mechanism in ensuring that companies have the cash available to make value-enhancing investments, however, without a clear set of risk management objectives, using such instruments can be dangerous; accounting standards concerning FIs have resulted in enhanced transparency about the usage of these instruments; and FI-related information is a key input into investors’ decision-making processes. Finally, the paper provides a number of suggestions for future research in the area.

Keywords: financial instruments, financial reporting, accounting standards, value relevance, corporate disclosure

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Authors: Suad M. Abuzariba, M. Gazette

Abstract:

To test for the presence of toxic heavy metals, specifically Arsenic, Lead, and Mercury in formula milk available in Misrata city north of Libya for infants aged 6-12 months through Atomic Absorption Spectrophotometer,30 samples of imported milk formula in Libyan markets subjected to test to accurate their pollution with heavy metals, We get concentration of Hg, Ar, Pb in milk formula samples was between 0.002-1.37, 1.62-0.04–2.16, 0.15–0.65 respectively, when compared the results with Libyan &WHO standards ,they were within standards of toxic heavy metals. The presence or absence of toxic heavy metals (Lead, Arsenic, and Mercury) in selected infant formula milk and their levels within or beyond standards set by the WHO. The three infant formulas tested, all were negative for Arsenic and Lead, while two out of the three infant formulas tested positive for Mercury with levels of 0.6333ppm and 0.8333ppm. The levels of Mercury obtained, expressed in parts per million (ppm), from the two infant formulas tested were above the Provisional Tolerable Weekly Intake of total Mercury, which is 0.005ppm, as set by the FAO, WHO, and JECFA.

Keywords: heavy metals, milk formula, Libya, toxic

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Authors: Saad A. Bakheet, Ashraf A. Younees, Abdalsamia M. Falah

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The main purpose of this study is to the occurrence of several failures in four-meter diameter pre-restressed concrete cylinder pipes, which transport a huge quantity of water from the Libyan Sahara Desert to the populated coastal area in the north. This study will help to address the problems related to corrosion of the pre-stressed concrete cylinder pipes and methods of controlling it. The methodologies used depended on reviewing the design and fabrication of pre-stressed concrete cylinder pipes and studying the cause of the corrosion, which resulted in the failure of the pre-stressed concrete cylinder pipe Man-Made River project in Libya. The chloride-induced corrosion penetrating through the mortar coat was the main reason for corrosion. The beginning of the occurrence of corrosion, its causes, and the mechanisms of its development in pre-stressed concrete pipes since 1937 have been reviewed and are continuing until now. Manufacturing technology control corrosion and all associated problems and technology to control it have been demonstrated, including variables during manufacture, the use of a modified coating, and cathodic protection systems. It has been revised and is still based on international standards. The development of these standards and the change in some of their technical contents reflect the world's interest in the problems of corrosion and the cost of maintenance and replacement.

Keywords: PCCP corrosion, international standard, coating system, failure assessment

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Authors: Azeem Alphonce

Abstract:

In Pakistan, there is a variety of skin tones and colors across all provinces. However, a fair complexion is one of the standards of beauty among females in Pakistan, which creates insecurities in dark-complexioned females. This research is a critical discourse analysis of the language used on beauty products for females in Pakistan. The purpose was to analyze the language used on female beauty products using Van Dijk's three-stage socio-cognitive model to understand what message is received from the few words written and repeated across the packaging of various facial products, why such language is used and what are its wider socio-cognitive effects? The criterion for the selection of beauty products was skin whitening terminologies and the language used on these products. The results showed that over 57 per cent of products utilized skin-whitening terms. The adjectives written on the package indicate that fairer skin is the ultimate beauty goal of females. The analysis explored how the language reinforces unfair beauty standards and perpetuates colorism. It was concluded that female beauty products utilize discriminatory discourse by marginalizing individuals of darker skin tones. Fairer skin is promoted, whereas darker skin is referred to as a problem, flaw or imperfection. Socially shared mental models seem to have caused beauty companies to exploit and promote perceptions of colorism in society. Therefore, such discourse should be prevented, and beauty companies should utilize their discourse to promote acceptance of various skin tones.

Keywords: language, skin whitening products, beauty standards, social mental models

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Authors: Gnanachandrasamy G., Zhou Y., Ramkumar T., Venkatramanan S., Wang S., Mo Liping, Jingru Zhang

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In order to assess the heavy metal contamination totally fourty five groundwater samples were collected from the coastal part of Cauvery deltaic region, South India, during monsoon season in the year of 2017. The study area lies between longitudes 79º15’ to 79º 50’ E and latitudes 10º10’ to 11º20’ N with total area of 2,569 km². The concentration of As, Ba, Cd, Cr, Co, Cu, Ni, Pb, Se, and Zn were analyzed by Inductively Coupled Plasma Mass Spectrometry (ICP-MS). The heavy metals ranged between 0.007-117.8 µg/l for As, 8.503-1281 µg/l for Ba, 0.006-0.12 µg/l for Cd, 0.23-5.572µg/l for Cr, 0.44-17.9 µg/l for Co, 0.633-11.56 µg/l for Cu, 0.467-29.34 µg/l for Ni, 0.008-5.756 µg/l for Pb, 0.979 to 45.49 µg/l for Se, and 2.712-10480 µg/l for Zn in the groundwaters. A comparison of heavy metal concentration with WHO and BIS drinking water standards shows that Ni, Zn, As, Se, and Ba level is higher than the drinking water standards in some of the groundwater samples, and the concentrations of all the other heavy metals were lower than the drinking water standards. The present levels of heavy metal concentration in the studied area groundwaters are moderate to severe to public health and environmental concerns and need attention.

Keywords: cauvery delta, drinking water, groundwater, heavy metals

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Authors: Ö. Şenyiğit, A. Çolak

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It is of great importance for an architectural student to know the parameters through which he/she can conduct his/her design and makes his/her design effective in architectural education. Therefore; an empirical application study was carried out through the designing activity using the emulation model to support the design and design approaches of architectural students. During the investigation period, studies were done on the basic design elements and principles of the fall semester, and the emulation model, one of the designing methods that constitute the subject of the study, was fictionalized as three phased “recognition-interpretation-application”. As a result of the study, it was observed that when students were given a key method during the design process, their awareness increased and their aspects improved as well.

Keywords: basic design, design education, design methods, emulation

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Authors: Ahmad Idris, Armaya`u Suleiman Labo, Ado Yusuf Abdulfatah, Murtala Umar

Abstract:

Super pave is the short form of Superior Performing Asphalt Pavement and represents a basis for specifying component materials, asphalt mixture design and analysis, and pavement performance prediction. This new technology is the result of long research projects conducted by the strategic Highway Research program (SHRP) of the Federal Highway Administration. This research was aimed at examining the suitability of Aggregates found in Kano for used in super pave design method. Aggregates samples were collected from different sources in Kano Nigeria and their Engineering properties, as they relate to the SUPERPAVE design requirements were determined. The average result of Coarse Aggregate Angularity in Kano was found to be 87% and 86% of one fractured face and two or more fractured faces respectively with a standard of 80% and 85% respectively. Fine Aggregate Angularity average result was found to be 47% with a requirement of 45% minimum. A flat and elongated particle which was found to be 10% has a maximum criterion of 10%. Sand equivalent was found to be 51% with the criteria of 45% minimum. Strength tests were also carried out, and the results reflect the requirements of the standards. The tests include Impact value test, Aggregate crushing value and Aggregate Abrasion tests and the results are 27.5%, 26.7% and 13% respectively with a maximum criteria of 30%. Specific gravity was also carried out and the result was found to have an average value of 2.52 with a criterion of 2.6 to 2.9 and Water absorption was found to be 1.41% with maximum criteria of 0.6%. From the study, the result of the tests indicated that the aggregates properties have met the requirements of Super pave design method based on the specifications of ASTMD 5821, ASTM D 4791, AASHTO T176, AASHTO T33 and BS815.

Keywords: aggregates, construction, road design, super pave

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Authors: Joni Agung Sudarmanto

Abstract:

The concept of design has historically been elusive and characterized by its fluidity, leading to divergent viewpoints on its fundamental nature. Guy Julier views design as inherent in material culture, while Sanders sees it as a collective endeavor focusing on the outcome. Design's dualistic nature, procedural and outcome-oriented, spans various domains, including objects, individuals, and the environment. This comprehensive view of design challenges the notion that design practice is distinct from research, highlighting their shared exploratory nature. The article explores methodological techniques in design research and the three prevalent approaches: "into design," "through design," and "for design." The contradictory meanings of design arise from its etymology and its duality as both process and result, leading to its integrative nature across objects, humans, and the environment. The parallels between design and research activities, underscoring their exploratory and knowledge-generating nature, are situated within creative research, challenging the perception of design practice as separate from research endeavors. The "into design" approach encourages interdisciplinary collaboration, enriching design research with diverse perspectives. The "through design" approach bridges theory and practice, producing more practical outcomes. The "for design" approach supports specific design solutions, providing designers with valuable guidance.

Keywords: dualistic nature of design, integrative perspectives, methodological approaches, design research

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Authors: Rabbia Tariq, Hannan Sajjad, Mehreen Sirshar

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Design patterns are widely used to make the process of development easier as they greatly help the developers to develop the software. Different design patterns have been introduced till now but the behavior of same design pattern may differ in different domains that can lead to the wrong selection of the design pattern. The paper aims to discover the design patterns that suits best with respect to their domain thereby helping the developers to choose an effective design pattern. It presents the comprehensive analysis of design patterns based on different methodologies that include simulation, case study and comparison of various algorithms. Due to the difference of the domain the methodology used in one domain may be inapplicable to the other domain. The paper draws a conclusion based on strength and limitation of each design pattern in their respective domain.

Keywords: design patterns, evaluation, quality assurance, software domains

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Authors: D. Diaz, C. Guevara, P. Rey

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This paper contains information about designing, shielding and protocols building in order to avoid ionizing radiation in X-Rays imaging areas as generated by X-Ray, mammography equipment, computed tomography equipment and digital subtraction angiography equipment, according to global standards. Furthermore, tools and elements about infrastructure to improve protection over patients, physicians and staff involved in a diagnostic imaging area are presented. In addition, technical parameters about each machine and the architecture designs and maps are described.

Keywords: imaging area, X-ray, shielding, dose

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Authors: Ruining Wu, Na Song

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Paper-cut, as one of the Chinese traditional folk decoration art, has become a unique visual aesthetic characteristics of the Chinese nation in the long-term evolution of cultural symbols. Chinese paper-cut art is the treasure-house for product design in natural resources. This paper first analyzed Chinese folk art of historical origin, cultural background, cultural values, aesthetic value, style features of Chinese paper cut art, then analyzed the design thought and design cases of paper-cut art application in different areas, such as clothing design, logo design and product design areas. Through the research of Chinese paper-cut art culture and design elements, this paper aims to build a household product design concept of Chinese traditional culture.

Keywords: paper-cut art, culture, household products, design

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Authors: H. Nikzad, S. Yoshitomi

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In this paper, the optimal seismic design of reinforced concrete shear wall-frame building structures was done using structural optimization. The optimal section sizes were generated through structural optimization based on linear static analysis conforming to American Concrete Institute building design code (ACI 318-14). An analytical procedure was followed to validate the accuracy of the proposed method by comparing stresses on structural members through output files of MATLAB and ETABS. In order to consider the difference of stresses in structural elements by ETABS and MATLAB, and to avoid over-stress members by ETABS, a stress constraint ratio of MATLAB to ETABS was modified and introduced for the most critical load combinations and structural members. Moreover, seismic design of the structure was done following the International Building Code (IBC 2012), American Concrete Institute Building Code (ACI 318-14) and American Society of Civil Engineering (ASCE 7-10) standards. Typical reinforcement requirements for the structural wall, beam and column were discussed and presented using ETABS structural analysis software. The placement and detailing of reinforcement of structural members were also explained and discussed. The outcomes of this study show that the modification of section sizes play a vital role in finding an optimal combination of practical section sizes. In contrast, the optimization problem with size constraints has a higher cost than that of without size constraints. Moreover, the comparison of optimization problem with that of ETABS program shown to be satisfactory and governed ACI 318-14 building design code criteria.

Keywords: structural optimization, seismic design, linear static analysis, etabs, matlab, rc shear wall-frame structures

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Authors: Rezki Akkouche

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This work exposes metal tanks in general and floating roofs in particular by listing the codes and standards which study this kind of structure. Initial research discusses the types of tanks, how they are designed, and the disadvantages and advantages that each type has. Then, in-depth research was carried out carefully in order to popularize the floating roof tank and the principles of its design and operation while defining the different types of this kind of roof, how and what they are designed, naming the main installation accessories for these roofs and the dangers that a malfunction of these accessories would cause, also exposing the problems likely to be encountered on these roofs and the considerable and important advantages that floating roof tanks bring. A simplification of the two API 650 and Eurocode 3 regulations - Tanks part - has been made by explaining and mentioning the design rules and laws of this type of structure. Thus a comparison of the two regulations is accomplished by exemplifying this with a study of an actual project.

Keywords: tanks of metal, floating roof, performance, comparative analysis

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Authors: Karl Mabiala Dondia, Jing Ma

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In recent years, networks based on the 802.11 standards have gained a prolific deployment. The reason for this massive acceptance of the technology by both home users and corporations is assuredly due to the "plug-and-play" nature of the technology and the mobility. The lack of physical containment due to inherent nature of the wireless medium makes maintenance very challenging from a security standpoint. This study examines via continuous monitoring various predictable threats that 802.11 networks can face, how they are executed, where each attack may be executed and how to effectively defend against them. The key goal is to identify the key components of an effective wireless security policy.

Keywords: wireless LAN, IEEE 802.11 standards, continuous monitoring, security policy

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Authors: Somruay Apichatibutarapong, Chookiat Pudprommart

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The purpose of this study was to develop of statistical analysis by using R programming via internet applied for agriculture experimental design. Data were collected from 65 items in completely randomized design, randomized block design, Latin square design, split plot design, factorial design and nested design. The quantitative approach was used to investigate the quality of learning media on statistical analysis by using R programming via Internet by six experts and the opinions of 100 students who interested in experimental design and applied statistics. It was revealed that the experts’ opinions were good in all contents except a usage of web board and the students’ opinions were good in overall and all items.

Keywords: experimental design, r programming, applied statistics, statistical analysis

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Authors: Kazuko Sakamoto

Abstract:

It is difficult to explain the factor of design preference only in culture or a geographical environment. It is necessary to turn one's eyes also to the factor in an individual. The purpose of this research is to clarify design potential which is inherent in consumers. Design potential is the consciousness and interpretation to an individual design. That is, it catches quantitatively the preparatory state which faces design. For example, a mobile phone differs in designs, such as a color and a form, by the country or the area. It is considered because a regional consumer taste exists. The root is design potential. This consists of design participation, design knowledge, and design sensitivity. Having focused this time is by design sensitivity, and international comparison of the Netherlands, Bangladesh, China, and Japan was performed. As a result, very interesting finding has been derived. For example, although Bangladesh caught the similarity of goods by the color, other three nations were caught in the form. Moreover, although the Netherlands, Bangladesh, and China liked symmetry, only Japan liked asymmetry. This shows that history and a cultural background have had big influence to the design.

Keywords: design-potential, cultural difference, form characteristic, product development

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Authors: Nadezhda Kvatashidze, Elena Kharabadze

Abstract:

It is broadly known that lease is a flexible means of funding enterprises. Lease reduces the risk related to access and possession of assets, as well as obtainment of funding. Therefore, it is important to refine lease accounting. The lease accounting regulations under the applicable standard (International Accounting Standards 17) make concealment of liabilities possible. As a result, the information users get inaccurate and incomprehensive information and have to resort to an additional assessment of the off-balance sheet lease liabilities. In order to address the problem, the International Financial Reporting Standards Board decided to change the approach to lease accounting. With the deficiencies of the applicable standard taken into account, the new standard (IFRS 16 ‘Leases’) aims at supplying appropriate and fair lease-related information to the users. Save certain exclusions; the lessee is obliged to recognize all the lease agreements in its financial report. The approach was determined by the fact that under the lease agreement, rights and obligations arise by way of assets and liabilities. Immediately upon conclusion of the lease agreement, the lessee takes an asset into its disposal and assumes the obligation to effect the lease-related payments in order to meet the recognition criteria defined by the Conceptual Framework for Financial Reporting. The payments are to be entered into the financial report. The new lease accounting standard secures supply of quality and comparable information to the financial information users. The International Accounting Standards Board and the US Financial Accounting Standards Board jointly developed IFRS 15: ‘Revenue from Contracts with Customers’. The standard allows the establishment of detailed revenue recognition practical criteria such as identification of the performance obligations in the contract, determination of the transaction price and its components, especially price variable considerations and other important components, as well as passage of control over the asset to the customer. IFRS 15: ‘Revenue from Contracts with Customers’ is very similar to the relevant US standards and includes requirements more specific and consistent than those of the standards in place. The new standard is going to change the recognition terms and techniques in the industries, such as construction, telecommunications (mobile and cable networks), licensing (media, science, franchising), real property, software etc.

Keywords: assessment of the lease assets and liabilities, contractual liability, division of contract, identification of contracts, contract price, lease identification, lease liabilities, off-balance sheet, transaction value

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Authors: Ildar Akhmadullin, Mayank Tyagi

Abstract:

The subject of this paper is the design analysis of a single well power production unit from low enthalpy geothermal resources. A complexity of the project is defined by a low temperature heat source that usually makes such projects economically disadvantageous using the conventional binary power plant approach. A proposed new compact design is numerically analyzed. This paper describes a thermodynamic analysis, a working fluid choice, downhole heat exchanger (DHE) and turbine calculation results. The unit is able to produce 321 kW of electric power from a low enthalpy underground heat source utilizing n-Pentane as a working fluid. A geo-pressured reservoir located in Vermilion Parish, Louisiana, USA is selected as a prototype for the field application. With a brine temperature of 126℃, the optimal length of DHE is determined as 304.8 m (1000ft). All units (pipes, turbine, and pumps) are chosen from commercially available parts to bring this project closer to the industry requirements. Numerical calculations are based on petroleum industry standards. The project is sponsored by the Department of Energy of the US.

Keywords: downhole heat exchangers, geothermal power generation, organic rankine cycle, refrigerants, working fluids

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Authors: Riaz Dhai

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The inherent differences between Islamic and conventional finance have given rise to a debate on whether conventional accounting standards provide sufficient disclosure in the annual financial statements of Islamic financial institutions (IFI). This issue has become more pronounced due to the rapid growth of IFIs over the last decade. This paper seeks to collate the literature surrounding this debate as well as summarise the key macro and micro level financial reporting differences between conventional and Islamic accounting. Based on these findings we propose some important areas of future research in this emerging field.

Keywords: Islamic financial institutions, financial reporting, critical analysis, conventional accounting standards

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Authors: Ichiro Mukai

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The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality.

Keywords: accruals, earnings quality, IFRS, information comparability

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Authors: Ahmad Idris, Bishir Kado, Murtala Umar, Armaya`u Suleiman Labo

Abstract:

Superpave is the short form of Superior Performing Asphalt Pavement and represents a basis for specifying component materials, asphalt mixture design and analysis, and pavement performance prediction. This new technology is the result of long research projects conducted by the strategic Highway Research program (SHRP) of the Federal Highway Administration. This research was aimed at examining the suitability of Aggregates found in Kano for used in Superpave design method. Aggregates samples were collected from different sources in Kano Nigeria and their Engineering properties, as they relate to the SUPERPAVE design requirements were determined. The average result of Coarse Aggregate Angularity in Kano was found to be 87% and 86% of one fractured face and two or more fractured faces respectively with a standard of 80% and 85% respectively. Fine Aggregate Angularity average result was found to be 47% with a requirement of 45% minimum. A flat and elongated particle which was found to be 10% has a maximum criterion of 10%. Sand equivalent was found to be 51% with the criteria of 45% minimum. Strength tests were also carried out, and the results reflect the requirements of the standards. The tests include Impact value test, Aggregate crushing value, and Aggregate Abrasion tests and the results are 27.5%, 26.7%, and 13%, respectively, with the maximum criteria of 30%. Specific gravity was also carried out and the result was found to have an average value of 2.52 with a criterion of 2.6 to 2.9 and Water absorption was found to be 1.41% with maximum criteria of 0.6%. From the study, the result of the tests indicated that the aggregates properties has met the requirements of Superpave design method based on the specifications of ASTMD 5821, ASTM D 4791, AASHTO T176, AASHTO T33 and BS815.

Keywords: Superpave, aggregates, asphalt mix, Kano

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Authors: Wei-Chen Chang, Yu-Cheng Pei

Abstract:

This research examines wearable interaction design to mediate the design anthropology and participatory design found in technology and fashion. We will discuss the principles of design anthropology and participatory design using a wearable and fashion product process to transmit the ‘people-situation-reason-object’ method and analyze five sense applied examples that provide new thinking for designers engaged in future industry. Design anthropology and Participatory Design attempt to engage physiological and psychological design through technology-function, meaning-form and fashion aesthetics to achieve cognition between user and environment. The wearable interaction provides technological characteristics and semantic ideas transmitted to craft-cultural, collective, cheerful and creative performance. It is more confident and innovative attempt, that is able to achieve a joyful, fundamental interface. This study takes two directions for cultural thinking as the basis to establish a set of life-craft designs with interactive experience objects by users that assist designers in examining the sensual feelings to initiate a new lifestyle value.

Keywords: design anthropology, wearable design, design communication, participatory design

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Authors: Chitrangi Gupta, Arvind Bhardwaj

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This study seeks to investigate and quantify the influence of various dimensions of supply chain management (namely, supplier relationships, compatibility, specifications and standards, delivery processes, and after-sales service) on distinct dimensions of healthcare service quality (specifically, responsiveness, trustworthiness, and security) within the operational framework of XYZ Superspeciality Hospital, situated in Delhi. The name of the Hospital is not being mentioned here because of the privacy policy of the hospital. The primary objective of this research is to elucidate the impact of supply chain management practices on the overall quality of healthcare services offered within hospital settings. Employing a quantitative research design, this study utilizes a hypothesis-testing approach to systematically discern the relationship between supply chain management dimensions and the quality of health services. The findings of this study underscore the significant influence exerted by supply chain management dimensions, specifically supplier relationships, specifications and standards, delivery processes, and after-sales service, on the enhancement of healthcare service quality. Moreover, the study's results reveal that demographic factors such as gender, qualifications, age, and experience do not yield discernible disparities in the relationship between supply chain management and healthcare service quality.

Keywords: supply chain management, healthcare, hospital operations, service delivery

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Authors: Moomen Chaari, Wolfgang Ecker, Thomas Kruse, Bogdan-Andrei Tabacaru

Abstract:

In our daily life, we frequently interact with complex systems which facilitate our mobility, enhance our access to information, and sometimes help us recover from illnesses or diseases. The reliance on these systems is motivated by the established evaluation and assessment procedures which are performed during the different phases of the design and manufacturing flow. Such procedures are aimed to qualify the system’s delivered services with respect to their availability, reliability, safety, and other properties generally referred to as dependability attributes. In this paper, we propose a metamodel based generic characterization of dependability concepts and describe an automation methodology to customize this characterization to different standards and contexts. When integrated in concrete design and verification environments, the proposed methodology promotes the reuse of already available dependability assessment tools and reduces the costs and the efforts required to create consistent and efficient artefacts for fault injection or error simulation.

Keywords: dependability analysis, model-driven development, metamodeling, code generation

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Authors: Byron Joseph A. Hallar, Annjeannette Alain D. Galang, Maria Visitacion N. Gumabay

Abstract:

The widespread adoption and increasing proliferation of smartphones that started during the first decade of the twenty-first century have enabled their users to communicate and access information in ways that were merely thought of as possibilities in the few years before the smartphone revolution. A product of the convergence of the cellular phone and portable computer, the smartphone provides an additional important function that used to be the exclusive domain of desktop-bound computers and portable computers: Web Browsing. For increasing numbers of users, the smartphone and allied devices such as tablet computers have become their first and often their only means of accessing the World Wide Web. This has led to the development of websites that cater to the needs of the new breed of smartphone-carrying web users. The smaller size of smartphones as compared with conventional computers has provided unique challenges to web interface designers. The smaller screen size and touchscreen interface have made it much more difficult to read and navigate through web pages that were in most part designed for traditional desktop and portable computers. Although increasing numbers of websites now provide an alternate website formatted for smartphones, problems with ease of use, reliability and usability still remain. This study focuses on the identification of the problems associated with smartphone web interfaces, the compliance with accepted standards of user-oriented web interface design, the strategies that could be utilized to ensure the design of user-centric web interfaces for smartphones, and the identification of the current trends and developments related to user-centric web interface design intended for the consumption of smartphone users.

Keywords: human-computer interaction, user-centered design, web interface, mobile, smartphone

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