Search results for: internal treatment
10507 Influence of Boron Doping and Thermal Treatment on Internal Friction of Monocrystalline Si1-xGex(x≤0,02) Alloys
Authors: I. Kurashvili, G. Darsavelidze, G. Bokuchava, A. Sichinava, I. Tabatadze
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The impact of boron doping on the internal friction (IF) and shear modulus temperature spectra of Si1-xGex(x≤0,02) monocrsytals has been investigated by reverse torsional pendulum oscillations characteristics testing. At room temperatures, microhardness and indentation modulus of the same specimens have been measured by dynamic ultra microhardness tester. It is shown that boron doping causes two kinds effect: At low boron concentration (~1015 cm-3) significant strengthening is revealed, while at the high boron concentration (~1019 cm-3) strengthening effect and activation characteristics of relaxation origin IF processes are reduced.Keywords: boron, doping, internal friction, si-ge alloys, thermal treatment
Procedia PDF Downloads 45910506 Literature Review and Evaluation of the Internal Marketing Theory
Authors: Hsiao Hsun Yuan
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Internal marketing was proposed in 1970s. The theory of the concept has continually changed over the past forty years. This study discussed the following themes: the definition and implication of internal marketing, the progress of its development, and the evolution of its theoretical model. Moreover, the study systematically organized the strategies of the internal marketing theory adopted on enterprise and how they were put into practice. It also compared the empirical studies focusing on how the existent theories influenced the important variables of internal marketing. The results of this study are expected to serve as references for future exploration of the boundary and studies aiming at how internal marketing is applied to different types of enterprises.Keywords: corporate responsibility, employee organizational performance, internal marketing, internal customer
Procedia PDF Downloads 35610505 Anatomical Features of Internal Pudendal Artery
Authors: Adel Yasky, Waseem Al-Talalwah, Shorok Al Dorazi, Roger Soames
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The internal pudendal artery is a standard branch of the anterior division of the internal iliac artery. The current study includes 41 cadavers to investigate the origin and branches of the internal pudendal artery and its clinical significances. The internal pudendal artery arose directly from the anterior division of the internal iliac artery in 48.3% while it arose indirectly in 48.5%. However, the internal pudendal artery arose from the posterior division of internal iliac artery in 1.6%. Moreover, it arose internal iliac artery bifurcation site in 1.6%. Further, the internal pudendal artery supplied the urinary bladder in 17.1%. Also, the internal pudendal artery supplied the rectum 33.5% respectively. It gave uterine and vaginal arteries in 9.4% and 7.8% respectively. Finally, it supplied the sciatic nerve via giving lateral sacral branch in 1.6%. Internists, surgeons and radiologists have to be aware of the variability to decrease iatrogenic injury. Therefore, unnecessary proximal ligation should be avoided at the site of indirect origin of the internal pudendal artery to prevent sciatic neuropathy. Further, intrapelvic bleeding as result of laceration of internal pudendal branches during hysterectomy, prostatectomy or proctectomy should be expected. Therefore, this study increases the awareness of surgeons leading to minimize iatrogenic faults,Keywords: internal pudendal artery, inferior gluteal artery, superior gluteal artery, internal iliac artery, impotence, decreased libido
Procedia PDF Downloads 35610504 The Impacts of Internal Employees on Brand Building: A Case Study of Cell Phone
Authors: Adnan Gohar
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This research work aims the importance of internal employees in the making of a brand (cell phone) through customer satisfaction which basically explains the connection of internal employees with external customers. This research is designed to measure the satisfaction level of internal employees which further connects to the product evolution as a brand leaving a brand image in the eye of the external customer. The main focus is that internal employees are as important as external customers for the uplift of the product resulting in the brand. Internal employees are individual organization employees, vendors, departments, and distributors.Keywords: brand building, customer satisfaction, internal employees, mobile franchise
Procedia PDF Downloads 25710503 The Effect of Internal Auditing Function on the Quality of Financial Reporting: A Theoretical Framework
Authors: Hani Albogami
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The internal audit function is considered as one of the internal corporate governance mechanisms that may have an impact on improving earnings quality by constraining earnings management. The internal audit function is also a unique corporate governance mechanism because internal auditors have more involvement with the day-to-day operations comparing to the audit committee, and also internal auditors audit their companies the whole year compared to the external auditor who audits only a certain time of the year. The relationships between internal audit function and earnings management can be understood by some theories. Therefore, this paper provides a theoretical background of the influence of the quality of internal audit function on earnings management. In particular, the agency theory, institutional theory, singling theory, and resource dependency theory are adapted by this paper to provide some understanding and analyses that can be a basis for future research to contribute to the corporate governance academic studies.Keywords: internal audit, corporate governance, earnings management, accounting
Procedia PDF Downloads 20210502 Change of Internal Friction on Magnesium Alloy with 5.48% Al Dependence on the Temperature
Authors: Milan Uhríčik, Andrea Soviarová, Zuzana Dresslerová, Peter Palček, Alan Vaško
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The article is focused on the analysis changes dependence on the temperature on the magnesium alloy with 5,48% Al, 0,813% Zn and 0,398% Mn by internal friction. Internal friction is a property of the material is measured on the ultrasonic resonant aparature at a frequency about f = 20470 Hz. The measured temperature range was from 30 °C up to 420 °C. Precisely measurement of the internal friction can be monitored ongoing structural changes and various mechanisms that prevent these changes.Keywords: internal friction, magnesium alloy, temperature, resonant frequency
Procedia PDF Downloads 70110501 Internal Audit and the Effectiveness and Efficiency of Operations in Hospitals
Authors: Naziru Suleiman
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The ever increasing cases of financial frauds and corporate accounting scandals in recent years have raised more concern on the operation of internal control mechanisms and performance of the internal audit departments in organizations. In most cases the seeming presence of both the internal control system and internal audit in organizations do not prove useful as frauds errors and irregularities are being perpetuated. The aim of this study, therefore, is to assess the role of internal audit in achieving the objectives of internal control system of federal hospitals in Kano State from the perception of the respondents. The study used survey research design and generated data from primary source by means of questionnaire. A total number of 100 copies of questionnaire were administered out of which 68 were duly completed and returned. Cronbach’s alpha was used to test the internal validity of the various items in the constructs. Descriptive statistics, chi-square test, Mann Whitney U test and Kruskal Wallis ANOVA were employed for the analysis of data. The study finds that from the perception of the respondents, internal audit departments in Federal Hospitals in Kano State are effective and that they contribute positively to the overall attainment of the objectives of internal control system of these hospitals. There is no significant difference found on the views of the respondents from the three hospitals. Hence, the study concludes that strong and functional internal audit department is a basic requirement for effectiveness of operations of the internal control system. In the light of the findings, it is recommended that internal audit should continue to ensure that the objectives of internal control system of these hospitals are achieved through proper and adequate evaluation and review of the system.Keywords: internal audit, internal control, federal hospitals, financial frauds
Procedia PDF Downloads 35310500 An Investigation on the Internal Quality Assurance System of Higher Education in Indonesia
Authors: Andi Mursidi
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This study aims to investigate why the internal quality assurance system as the basis for the assessment of external quality assurance systems is not well developed at universities in Indonesia. To answer this problem, technical analysis used single instrumental case study with the respondents from ten universities. The findings of this study are the internal quality assurance system that is applied so far (1) only to gain accreditation; and (2) considered as a liability rather than as a necessity to meet the demands of quality standards. It needs strong commitment from internal stakeholders at the college/university to establish internal quality assurance systems that exceed the national standards of higher education. A high quality college/ university will have a good accreditation rank.Keywords: internal stakeholders, internal quality assurance system, commitment, higher education
Procedia PDF Downloads 29010499 Design of Lead-Lag Based Internal Model Controller for Binary Distillation Column
Authors: Rakesh Kumar Mishra, Tarun Kumar Dan
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Lead-Lag based Internal Model Control method is proposed based on Internal Model Control (IMC) strategy. In this paper, we have designed the Lead-Lag based Internal Model Control for binary distillation column for SISO process (considering only bottom product). The transfer function has been taken from Wood and Berry model. We have find the composition control and disturbance rejection using Lead-Lag based IMC and comparing with the response of simple Internal Model Controller.Keywords: SISO, lead-lag, internal model control, wood and berry, distillation column
Procedia PDF Downloads 64610498 The Impact of Audit Committee Industry Expertise on Internal Audit Function
Authors: Abdulaziz Alzeban
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This study examines whether internal audit function is indeed greater when audit committee members have industry expertise combined with auditing expertise. Data from a survey of 64 chief internal auditors from companies registered on the Saudi Stock Exchange TADAWL, provides results that suggest that when audit committee members possess both industry expertise and auditing expertise, the committee’s role in improving the quality of internal audit is enhanced. This outcome is concluded as one that can be generalized beyond the Saudi Arabian context.Keywords: internal audit, audit committee, industry expertise, function
Procedia PDF Downloads 35710497 Impact of Internal Control on Fraud Detection and Prevention: A Survey of Selected Organisations in Nigeria
Authors: Amos Olusola Akinola
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The aim of this study is to evaluate the internal control system on fraud prevention in Nigerian business organizations. A survey research was undertaken in five organizations from the banking and manufacturing sectors in Nigeria using the simple random sampling technique and primary data was obtained with the aid structured questionnaire drawn on five likert’s scale. Four Hypotheses were formulated and tested using the T-test Statistics, Correlation and Regression Analysis at 95% confidence interval. It was discovered that internal control has a significant positive relationship with fraud prevention and that a weak internal control system permits fraudulent activities among staff. Based on the findings, it was recommended that organizations should continually and methodically review and evaluate the components of its internal control system whether activities are working as planned or not and that every organization should have pre-determined guidelines for conducting its operations and ensures compliance with these set guidelines while proactive steps should be taken to establish the independence of the internal audit by making the audit reportable to the governing council of an organization and not the chief executive officer.Keywords: internal control, internal system, internal audit, fraud prevention, fraud detection
Procedia PDF Downloads 38510496 CyberSecurity Malaysia: Towards Becoming a National Certification Body for Information Security Management Systems Internal Auditors
Authors: M. S. Razana, Z. W. Shafiuddin
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Internal auditing is one of the most important activities for organizations that implement information security management systems (ISMS). The purpose of internal audits is to ensure the ISMS implementation is in accordance to the ISO/IEC 27001 standard and the organization’s own requirements for its ISMS. Competent internal auditors are the main element that contributes to the effectiveness of internal auditing activities. To realize this need, CyberSecurity Malaysia is now in the process of becoming a certification body that certifies ISMS internal auditors. The certification scheme will assess the competence of internal auditors in generic knowledge and skills in management systems, and also in ISMS-specific knowledge and skills. The certification assessment is based on the ISO/IEC 19011 Guidelines for auditing management systems, ISO/IEC 27007 Guidelines for information security management systems auditing and ISO/IEC 27001 Information security management systems requirements. The certification scheme complies with the ISO/IEC 17024 General requirements for bodies operating certification systems of persons. Candidates who pass the exam will be certified as an ISMS Internal Auditor, whose competency will be evaluated every three years.Keywords: ISMS internal audit, ISMS internal auditor, ISO/IEC 17024, competence, certification
Procedia PDF Downloads 23510495 Effect of Diazepam on Internal Organs of Chrysomya megacephala Using Micro-Computed Tomograph
Authors: Sangkhao M., Butcher B. A.
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Diazepam (known as valium) is a medication for calming effect. Many reports on committed suicide cases shown that diazepam is frequently used for this purpose. This research aims to study effect of diazepam on the development of forensically important blowflies, Chrysomya megacephala (Diptera: Calliphoridae) using micro-computed tomography (micro CT). In this study, four rabbits were treated with three different lethal doses of diazepam and one control (LD₀, LD₅₀, LD₁₀₀ and LC). The rabbit’s livers were removed for rearing the blowflies. Pupae were sampled for two series (ages; S1: 24h and S2: 120h) of development. After preparing the specimens, all samples were performed Micro CT using Skyscan 1172. The results shown the effect of diazepam on internal organs and tissues such as brain, cavity of the body, gas bubble, meconium and especially fat body. In the control group, in series 1 (LCS1), fat body was equally dispersed in the head, thorax, and abdomen, development of internal organs were not completed, however, brain, thoracic muscle, wings, legs and rectum were able to observe at 24h after developing into the pupal stage. Development of each organ in the control group in the series two was completed. In the treatment groups, LD₀, LD₅₀, LD₁₀₀ (Series 1 and Series 2), tissues are different, such as gas bubble in LD₀S1, was observed due to rapidity morphological changes during the metamorphosis of blowfly’s pupa in this treatment. Meconium was observed in LD₅₀S2 group because excretion of metabolic waste was not completed. All of the samples in the treatment groups had differentiation of fat bodies because metabolic activities were not completed and these changes affected on functions of every internal system. Discovering of differentiated fat bodies are important results because fat bodies of insect functions as liver in human, therefore it is shown that toxin eliminates from blowfly’s body and homeostatic maintenance of the hemolymph proteins, lipid and carbohydrates in each treatment group are abnormal.Keywords: forensic toxicology, forensic entomology, diptera, diazepam
Procedia PDF Downloads 12710494 Internal and External Validity in Experimental Economics
Authors: Helena Chytilova, Robin Maialeh
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Experimental economics is subject to criticism with regards to frequently discussed trade-off between internal and external validity requirements, which seems to be critically flawed. Incompatibility of trade-off condition and condition of internal validity as a prerequisite for external validity is presented. In addition, the imprecise concept of artificiality found to be rather improving external validity, seems to strengthen illusory status of external versus internal validity tension. Internal validity will be further analysed with regards to Duhem-Quine problem, where unpredictability argument is significantly weakened trough application of inductivism within the illustrative hypothetical-deductive model. Discussion outlined above partially weakens critical arguments related to robustness of results in experimental economics, if perfectly controlled experimental environment is secured.Keywords: Duhem-Quine problem, external validity, inductivism, internal validity
Procedia PDF Downloads 28610493 Internal Migration and Poverty Dynamic Analysis Using a Bayesian Approach: The Tunisian Case
Authors: Amal Jmaii, Damien Rousseliere, Besma Belhadj
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We explore the relationship between internal migration and poverty in Tunisia. We present a methodology combining potential outcomes approach with multiple imputation to highlight the effect of internal migration on poverty states. We find that probability of being poor decreases when leaving the poorest regions (the west areas) to the richer regions (greater Tunis and the east regions).Keywords: internal migration, potential outcomes approach, poverty dynamics, Tunisia
Procedia PDF Downloads 31210492 Treatment of Coal-Water-Oil Slurry Using High Voltage Discharge and Dielectric Barrier Discharge Plasmas
Authors: Song-Chol Pak, Yong-Jun Kim, Hak- Chol Choe, Yong-Son Choe
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We converted the coal-water-oil slurry (CWOS) into an alternative fuel (AF) for internal combustion engines by high-voltage discharge (HVD) and dielectric barrier discharge (DBD) plasmas. After its treatments, the CWOS had the average coal size reduced from 12.95 to 8.26㎛, improved dispersibility, fewer deposits, and calorific value enhanced by 35%. The effects of some parameters were analyzed on the conversion of CWOS to AF, and the AF was characterized. The plasma-treated CWOS is similar to other liquid fuels in rheological properties and calorific value. It is therefore concluded that it can be directly employed in internal combustion engines with a little design modification. The suggested method may be an alternative way of converting CWOS to AF without any dispersant or stabilizer.Keywords: coal-water-oil slurry, high-voltage discharge, dielectric barrier discharge, plasma treatment, alternative fuel
Procedia PDF Downloads 2410491 A Study of Management Principles Incorporating Corporate Governance and Advocating Ethics to Reduce Fraud at a South African Bank
Authors: Roshan Jelal, Charles Mbohwa
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In today’s world, internal fraud remains one of the most challenging problems within companies worldwide and despite investment in controls and attention given to the problem, the instances of internal fraud has not abated. To the contrary it appears that internal fraud is on the rise especially in the wake of the economic downturn. Leadership within companies believes that the more sophisticated the controls employed the less likely it would be for employees to pilfer. This is a very antiquated view as investment in controls may not be enough to curtail internal fraud; however, ensuring that a company drives the correct culture and behaviour within the organisation is likely to yield desired results. This research aims to understand how creating a strong ethical culture and embedding the principle of good corporate governance impacts on levels of internal fraud with an organization (a South African Bank).Keywords: internal fraud, corporate governance, ethics, reserve bank, the King Code
Procedia PDF Downloads 41610490 Political Economy of Internal Dispalcement, Migration and Human Security in Zimbabwe: 1800 to Present Day
Authors: Chupicai Manuel
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The purpose of this article is to examine the political economy and history of internal displacement, migration and human security in Zimbabwe from 1800 to present day. The article gives a timeline of major internal displacement, migration trends that took place in Zimbabwe before colonialism, through the colonial period up to the present day and examines the human security context of such periods. In view of the above, a political economy analysis will be employed to examine the different factors that promoted internal displacement and human movements from 1800 to the present day and explore the architecture of human security in Zimbabwe. The ultimate goal of this literature review is to provide a longitudinal analysis of internal displacement, migration and human security regimes that existed in Zimbabwe with the view of promoting social cohesion and nation building.Keywords: human security, internal displacement, migration, political economy
Procedia PDF Downloads 35410489 Research on Executive Compensation Incentives and Internal Control: Evidence from China
Authors: Yinjie Han
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This paper examines the impact of executive compensation incentives on internal control effectiveness and further analyzes the moderating role of digital transformation in this relationship. Through empirical analysis of relevant data of A-share listed companies in Shanghai and Shenzhen from 2012 to 2022, the results of the study show that there is a significant positive relationship between executive compensation incentives and internal control quality. Digital transformation plays an important moderating role in this relationship. Specifically, executive compensation incentives directly enhance the effectiveness of internal control by increasing executives' motivation and responsibility. At the same time, digital transformation further strengthens the positive impact of executive compensation incentives on the quality of internal controls by increasing information transparency and management efficiency. In addition, the study finds that the impact of executive compensation incentives on internal control quality is more significant in firms with higher levels of digital transformation. This study provides theoretical and practical guidance for enterprises to design and implement effective executive compensation incentives, promote digital transformation, and improve internal control quality.Keywords: executive compensation incentives, internal control, digital transformation, corporate governance
Procedia PDF Downloads 2410488 Research on Measuring Operational Risk in Commercial Banks Based on Internal Control
Authors: Baobao Li
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Operational risk covers all operations of commercial banks and has a close relationship with the bank’s internal control. But in the commercial banks' management practice, internal control is always separated from the operational risk measurement. With the increasing of operational risk events in recent years, operational risk is paid more and more attention by regulators and banks’ managements. The paper first discussed the relationship between internal control and operational risk management and used CVaR-POT model to measure operational risk, and then put forward a modified measurement method (to use operational risk assessment results to modify the measurement results of the CVaR-POT model). The paper also analyzed the necessity and rationality of this method. The method takes into consideration the influence of internal control, improves the accuracy and effectiveness of operational risk measurement and save the economic capital for commercial banks, avoiding the drawbacks of using some mainstream models one-sidedly.Keywords: commercial banks, internal control, operational risk, risk measurement
Procedia PDF Downloads 39810487 Traditional Chinese Medicine Treatment for Coronary Heart Disease: a Meta-Analysis
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Traditional Chinese medicine has been used in the treatment of coronary heart disease (CHD) for centuries, and in recent years, the research data on the efficacy of traditional Chinese medicine through clinical trials has gradually increased to explore its real efficacy and internal pharmacology. However, due to the complexity of traditional Chinese medicine prescriptions, the efficacy of each component is difficult to clarify, and pharmacological research is challenging. This study aims to systematically review and clarify the clinical efficacy of traditional Chinese medicine in the treatment of coronary heart disease through a meta-analysis. Based on PubMed, CNKI database, Wanfang data, and other databases, eleven randomized controlled trials and 1091 CHD subjects were included. Two researchers conducted a systematic review of the papers and conducted a meta-analysis supporting the positive therapeutic effect of traditional Chinese medicine in the treatment of CHD.Keywords: coronary heart disease, Chinese medicine, treatment, meta-analysis
Procedia PDF Downloads 12310486 Mixed-ownership Reform and Quality of Internal Control of State-owned Enterprises: Logic and Evidence
Authors: Mao Ju
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As a capital organizing form, the mixed-ownership reform of state-owned enterprises (SOEs) is an important way to stimulate enterprises’ vitality through reshaping the shareholding structure, enhancing mutual complementation of shareholders’ resources, and improving corporate governance and the quality of internal control. Based on the process of mixed-ownership reform and according to IPO and the change in the key shareholding structure of the listed companies, this paper divides the reform into two stages: primary mixed-ownership reform and secondary mixed-ownership reform (deeper mixed-ownership reform), and uses this as the basis to construct the proxy variable of the mixed-ownership reform of SOEs, research on the relationship between the mixed-ownership reform of SOEs and the quality of internal control. The research reveals that: (1) SOEs completing a secondary mixed-ownership reform can enhance the quality of internal control; (2) In the secondary mixed-ownership reform, the introduction of heterogeneous major shareholders will generate more obvious enhancement in the quality of internal control than the introduction of homogeneous major shareholders. Further research shows that the internal environment and marketization process play a moderating role in the process of the secondary mixed-ownership reform affecting the quality of internal control, that is, a better internal environment or a higher degree of marketization can promote the improvement of the quality of internal control in secondary mixed-ownership reform. The conclusion of the research provides experimental evidence for the expected results of the mixed-ownership reform policy.Keywords: mixed-ownership reform of state-owned enterprises, secondary mixed-ownership reform, quality of internal control, primary mixed-ownership reform
Procedia PDF Downloads 2110485 Investigation of Wood Chips as Internal Carbon Source Supporting Denitrification Process in Domestic Wastewater Treatment
Authors: Ruth Lorivi, Jianzheng Li, John J. Ambuchi, Kaiwen Deng
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Nitrogen removal from wastewater is accomplished by nitrification and denitrification processes. Successful denitrification requires carbon, therefore, if placed after biochemical oxygen demand (BOD) and nitrification process, a carbon source has to be re-introduced into the water. To avoid adding a carbon source, denitrification is usually placed before BOD and nitrification processes. This process however involves recycling the nitrified effluent. In this study wood chips were used as internal carbon source which enabled placement of denitrification after BOD and nitrification process without effluent recycling. To investigate the efficiency of a wood packed aerobic-anaerobic baffled reactor on carbon and nutrients removal from domestic wastewater, a three compartment baffled reactor was presented. Each of the three compartments was packed with 329 g wood chips 1x1cm acting as an internal carbon source for denitrification. The proposed mode of operation was aerobic-anoxic-anaerobic (OAA) with no effluent recycling. The operating temperature, hydraulic retention time (HRT), dissolved oxygen (DO) and pH were 24 ± 2 ℃, 24 h, less than 4 mg/L and 7 ± 1 respectively. The removal efficiencies of chemical oxygen demand (COD), ammonia nitrogen (NH4+-N) and total nitrogen (TN) attained was 99, 87 and 83% respectively. TN removal rate was limited by nitrification as 97% of ammonia converted into nitrate and nitrite was denitrified. These results show that application of wood chips in wastewater treatment processes is an efficient internal carbon source.
Keywords: aerobic-anaerobic baffled reactor, denitrification, nitrification, wood chip
Procedia PDF Downloads 29610484 Familiarity with Nursing and Description of Nurses Duties
Authors: Narges Solaymani
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Definition of Nurse: Nurse: A person who is educated and skilled in the field of scientific principles and professional skills of health care, treatment, and medical training of patients. Nursing is a very important profession in the societies of the world. Although in the past, all caregivers of the sick and disabled were called nurses, nowadays, a nurse is a person who has a university education in this field. There are nurses in bachelor's, master's, and doctoral degrees in nursing. New courses have been launched in the master's degree based on duty-oriented nurses. A nurse cannot have an independent treatment center but is a member of the treatment team in established treatment centers such as hospitals, clinics, or offices. Nurses can establish counseling centers and provide nursing services at home. According to the standards, the number of nurses should be three times the number of doctors or twice the number of hospital beds, or there should be three nurses for every thousand people. Also, international standards show that in the internal and surgical department, every 4 to 6 patients should have a nurse.Keywords: nurse, intensive care, CPR, bandage
Procedia PDF Downloads 6810483 Design Criteria for an Internal Information Technology Cost Allocation to Support Business Information Technology Alignment
Authors: Andrea Schnabl, Mario Bernhart
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The controlling instrument of an internal cost allocation (IT chargeback) is commonly used to make IT costs transparent and controllable. Information Technology (IT) became, especially for information industries, a central competitive factor. Consequently, the focus is not on minimizing IT costs but on the strategic aligned application of IT. Hence, an internal IT cost allocation should be designed to enhance the business-IT alignment (strategic alignment of IT) in order to support the effective application of IT from a company’s point of view. To identify design criteria for an internal cost allocation to support business alignment a case study analysis at a typical medium-sized firm in information industry is performed. Documents, Key Performance Indicators, and cost accounting data over a period of 10 years are analyzed and interviews are performed. The derived design criteria are evaluated by 6 heads of IT departments from 6 different companies, which have an internal IT cost allocation at use. By applying these design criteria an internal cost allocation serves not only for cost controlling but also as an instrument in strategic IT management.Keywords: accounting for IT services, Business IT Alignment, internal cost allocation, IT controlling, IT governance, strategic IT management
Procedia PDF Downloads 15510482 Comprehensive Ultrasonography During Low-flow Bypass in Patients with Symptomatic Internal Carotid Artery (ICA) Occlusion
Authors: G. K. Guseynova, V. V. Krylov, L. T. Khamidova, N. A. Polunina, V. A. Lukyanchikov
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The report presents complex ultrasound diagnostics in patients with symptomatic steno-occlusive lesions of extra- and intracranial branches of brachiocephalic arteries (BCA). The tasks and possibilities of ultrasound diagnostics at different stages of treatment of patients with symptomatic occlusion of internal carotid artery (ICA) are covered in detail; qualitative and quantitative characteristics of blood flow; parameters of the wall and lumen of the main arteries of the head; methods of ultrasound examination of indirect assessment of the functional status are presented. Special attention is paid to the description of indicators that are predictors of the consistency of formed extra-intracranial low-flow shunts, examples of functioning and failed anastomoses are analyzed.Keywords: CBF, cerebral blood flow; CTA, external carotid artery; ICA, internal carotid artery; MCA, middle cerebral artery; MRA, magnetic resonance angiography; OEF, oxygen extraction fraction; TIA, transient ischaemic attack, ultrasound, low-flow bypass, anastomoses
Procedia PDF Downloads 4310481 Development of Surface Modification Technology for Control Element Drive Mechanism Nozzle and Fatigue Enhancement of Ni-Based Alloys
Authors: Auezhan Amanov, Inho Cho, Young-Sik Pyun
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Control element drive mechanism (CEDM) nozzle is manufactured as welded on the reactor vessel and currently uses Alloy 690 material. The top of the reactor is equipped with about 100 CEDM nozzles with an internal diameter of about 70 mm. Relatively large Inlet/Outlet nozzles are equipped with two outlet nozzles and four inlet nozzles on the reactor wall. The inner diameter of the nozzle is vulnerable to stress corrosion cracking (SCC), and in order to solve this problem, an ultrasonic nanocrystal surface modification (UNSM) treatment is performed on the inner diameter of the nozzle and the weld surface. The ultimate goal is to improve the service life of parts by applying compressive residual stress and suppressing primary water stress corrosion cracking (PWSCC). The main purpose is to design and fabricate a UNSM treatment device for the internal diameter processing of CEDM nozzles and inlet/outlet nozzles. In order to develop the system, the basic technology such as the development of UNSM tooling is developed and the mechanical properties and fatigue performance of before and after UNSM treatment of reactor nozzle material made of Ni-based alloys using the specimen are compared and evaluated. The inner diameter of the nozzle was treated by a newly developed UNSM treatment under the optimized treatment parameters. It was found that the mechanical properties and fatigue performance of nozzle were improved in comparison with the untreated nozzle, which may be attributed to the increase in hardness, induced compressive residual stress.Keywords: control element drive mechanism nozzle, fatigue, Ni-based alloy, ultrasonic nanocrystal surface modification, UNSM
Procedia PDF Downloads 11110480 Familiarity with Nursing and Description of Nurses Duties
Authors: Narges Solaymani
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medical training of patients. Nursing is a very important profession in the societies of the world. Although in the past, all caregivers of the sick and disabled were called nurses, nowadays, a nurse is a person who has a university education in this field. There are nurses in bachelor's, master's, and doctoral degrees in nursing. New courses have been launched in the master's degree based on duty-oriented nurses. A nurse cannot have an independent treatment center but is a member of the treatment team in established treatment centers such as hospitals, clinics, or offices. Nurses can establish counseling centers and provide nursing services at home. According to the standards, the number of nurses should be three times the number of doctors or twice the number of hospital beds, or there should be three nurses for every thousand people. Also, international standards show that in the internal and surgical department, every 4 to 6 patients should have a nurse.Keywords: Nurse, Intensive Care, CPR, Bandage
Procedia PDF Downloads 7510479 Corrosion Characteristics and Electrochemical Treatment of Heritage Silver Alloys
Authors: Ahmad N. Abu-Baker
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This study investigated the corrosion of a group of heritage silver-copper alloy coins and their conservation treatment by potentiostatic methods. The corrosion products of the coins were characterized by a combination of scanning electron microscopy/ energy-dispersive X-ray spectroscopy (SEM/EDX) and X-ray diffraction (XRD) analyses. Cathodic polarization curves, measured by linear sweep voltammetry (LSV), also identified the corrosion products and the working conditions to treat the coins using a potentiostatic reduction method, which was monitored by chronoamperometry. The corrosion products showed that the decay mechanisms were dominated by selective attack on the copper-rich phases of the silver-copper alloys, which is consistent with an internal galvanic corrosion phenomenon, which leads to the deposition of copper corrosion products on the surface of the coins. Silver chloride was also detected on the coins, which reflects selective corrosion of the silver-rich phases under different chemical environments. The potentiostatic treatment showed excellent effectiveness in determining treatment parameters and monitoring the reduction process of the corrosion products on the coins, which helped to preserve surface details in the cleaning process and to prevent over-treatment.Keywords: silver alloys, corrosion, conservation, heritage
Procedia PDF Downloads 14010478 The Effects of Therapy on Oxidative Stress, Ghrelin and Nesfatin-1 Levels in Iron Deficiency Anemia
Authors: Emrah Caylak
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The aim of this study is to investigate the effect of iron therapy on oxidative stress, ghrelin, and nesfatin-1 levels in patients with iron deficiency anemia (IDA). Thirty patients who applied to Internal Medicine Clinic and were diagnosed with IDA and also 30 healthy individuals as a control were included in the study. The samples were collected from IDA patients before and after treatment. Differences in serum MDA, TAC, and plasma ghrelin, nesfatin-1 were analyzed among the three groups. Serum MDA and TAC levels were found higher and lower in IDA patients before the treatment group compared to the controls (p < 0.05). After the iron therapy, plasma acylated ghrelin and nesfatin-1 levels in IDA patients were found higher in IDA patients before the treatment group and controls (p < 0.05). Plasma ghrelin and nesfatin-1 levels increase with iron treatment in IDA patients. The iron therapy induces the synthesis of ghrelin and nesfatin-1 in human body, thus causes increased appetite and food intake.Keywords: anemia, oxidative stress, ghrelin, nesfatin-1
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