Search results for: single board computers
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 5413

Search results for: single board computers

5293 Error Detection and Correction for Onboard Satellite Computers Using Hamming Code

Authors: Rafsan Al Mamun, Md. Motaharul Islam, Rabana Tajrin, Nabiha Noor, Shafinaz Qader

Abstract:

In an attempt to enrich the lives of billions of people by providing proper information, security and a way of communicating with others, the need for efficient and improved satellites is constantly growing. Thus, there is an increasing demand for better error detection and correction (EDAC) schemes, which are capable of protecting the data onboard the satellites. The paper is aimed towards detecting and correcting such errors using a special algorithm called the Hamming Code, which uses the concept of parity and parity bits to prevent single-bit errors onboard a satellite in Low Earth Orbit. This paper focuses on the study of Low Earth Orbit satellites and the process of generating the Hamming Code matrix to be used for EDAC using computer programs. The most effective version of Hamming Code generated was the Hamming (16, 11, 4) version using MATLAB, and the paper compares this particular scheme with other EDAC mechanisms, including other versions of Hamming Codes and Cyclic Redundancy Check (CRC), and the limitations of this scheme. This particular version of the Hamming Code guarantees single-bit error corrections as well as double-bit error detections. Furthermore, this version of Hamming Code has proved to be fast with a checking time of 5.669 nanoseconds, that has a relatively higher code rate and lower bit overhead compared to the other versions and can detect a greater percentage of errors per length of code than other EDAC schemes with similar capabilities. In conclusion, with the proper implementation of the system, it is quite possible to ensure a relatively uncorrupted satellite storage system.

Keywords: bit-flips, Hamming code, low earth orbit, parity bits, satellite, single error upset

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5292 Technical and Economic Potential of Partial Electrification of Railway Lines

Authors: Rafael Martins Manzano Silva, Jean-Francois Tremong

Abstract:

Electrification of railway lines allows to increase speed, power, capacity and energetic efficiency of rolling stocks. However, this process of electrification is complex and costly. An electrification project is not just about design of catenary. It also includes installation of structures around electrification, as substation installation, electrical isolation, signalling, telecommunication and civil engineering structures. France has more than 30,000 km of railways, whose only 53% are electrified. The others 47% of railways use diesel locomotive and represent only 10% of the circulation (tons.km). For this reason, a new type of electrification, less expensive than the usual, is requested to enable the modernization of these railways. One solution could be the use of hybrids trains. This technology opens up new opportunities for less expensive infrastructure development such as the partial electrification of railway lines. In a partially electrified railway, the power supply of theses hybrid trains could be made either by the catenary or by the on-board energy storage system (ESS). Thus, the on-board ESS would feed the energetic needs of the train along the non-electrified zones while in electrified zones, the catenary would feed the train and recharge the on-board ESS. This paper’s objective deals with the technical and economic potential identification of partial electrification of railway lines. This study provides different scenarios of electrification by replacing the most expensive places to electrify using on-board ESS. The target is to reduce the cost of new electrification projects, i.e. reduce the cost of electrification infrastructures while not increasing the cost of rolling stocks. In this study, scenarios are constructed in function of the electrification’s cost of each structure. The electrification’s cost varies considerably because of the installation of catenary support in tunnels, bridges and viaducts is much more expensive than in others zones of the railway. These scenarios will be used to describe the power supply system and to choose between the catenary and the on-board energy storage depending on the position of the train on the railway. To identify the influence of each partial electrification scenario in the sizing of the on-board ESS, a model of the railway line and of the rolling stock is developed for a real case. This real case concerns a railway line located in the south of France. The energy consumption and the power demanded at each point of the line for each power supply (catenary or on-board ESS) are provided at the end of the simulation. Finally, the cost of a partial electrification is obtained by adding the civil engineering costs of the zones to be electrified plus the cost of the on-board ESS. The study of the technical and economic potential ends with the identification of the most economically interesting scenario of electrification.

Keywords: electrification, hybrid, railway, storage

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5291 Effects of Audit Quality and Corporate Governance on Earnings Management of Quoted Deposit Money Banks in Nigeria

Authors: Joel S. Akintayo, Ramat T. Salman

Abstract:

The stakeholders’ pressure on corporate managers to maintain firm’s profitability has created economic incentives for management to engage in earnings management practices. Therefore, this study examines the effects of audit quality and corporate governance on earnings management of quoted deposit money banks (DMBs) in Nigeria. This study specifically investigates the influence of audit tenure, audit fee, board independence, and board size on earnings management of DMBs. Explanatory research design was employed in carrying out the study while secondary data were sourced from the annual reports and accounts of all the 15 quoted DMBs in Nigerian Stock Exchange as at December 31, 2015 for a period of 10 years covering from 2006 to 2015. The data obtained for the study were analyzed using panel regression analysis approach. The findings reveal that board independence has a negative significant effect on earnings management at a 5% level of significance (p=0.002), while audit fee has a positive significant effect on earnings management at a 5% level of significance (p=0.013) and audit tenure has a negative significant effect on earnings management of DMBs at a 5% level of significance (p=0.003). Surprisingly, board size was statistically not significant at a 5% level of significance (p=0.086). The study concludes that high audit quality and sound corporate governance could improve the earnings quality of DMBs. Hence, the study recommends that the authorities saddled with the responsibility of banking supervision in Nigeria such the Securities and Exchange Commission (SEC) and CBN to advise the National Assembly in Nigeria to pass into law the three years professional requirement for audit tenure.

Keywords: audit quality, audit tenure, audit fee, board independence, corporate governance, earnings management

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5290 Development of a Smart Liquid Level Controller

Authors: Adamu Mudi, Ibrahim Wahab Fawole, Abubakar Abba Kolo

Abstract:

In this research paper, we present a microcontroller-based liquid level controller that identifies the various levels of a liquid, carries out certain actions, and is capable of communicating with the human being and other devices through the GSM network. This project is useful in ensuring that a liquid is not wasted. It also contributes to the internet of things paradigm, which is the future of the internet. The method used in this work includes designing the circuit and simulating it. The circuit is then implemented on a solderless breadboard, after which it is implemented on a strip board. A C++ computer program is developed and uploaded into the microcontroller. This program instructs the microcontroller on how to carry out its actions. In other to determine levels of the liquid, an ultrasonic wave is sent to the surface of the liquid similar to radar or the method for detecting the level of sea bed. Message is sent to the phone of the user similar to the way computers send messages to phones of GSM users. It is concluded that the routine of observing the levels of a liquid in a tank, refilling the tank when the liquid level is too low can be entirely handled by a programmable device without wastage of the liquid or bothering a human being with such tasks.

Keywords: Arduino Uno, HC-SR04 ultrasonic sensor, internet of things, IoT, SIM900 GSM module

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5289 Development and Characterization of a Composite Material for Ceiling Board Construction Applications in Ethiopia

Authors: Minase Yitbarek Mengistu, Abrham Melkamu, Dawit Yisfaw, Bisrat Belihu, Abdulhakim Lalega

Abstract:

This research was aimed at reducing and recycling waste paper and sawdust from our environment, thereby reducing environmental pollution resulting from the management/disposal of these waste materials. In this research, some mechanical properties of composite ceiling board materials made from waste paper, sawdust, and pineapple leaf fibers were investigated to determine their suitability for use in low-cost construction work. The ceiling board was obtained from the waste of paper, sawdust chips, and pineapple leaf fibers by manual mechanical bonding techniques using dissolved polystyrene films as a binding agent. The results obtained showed that the water absorption values of between 6 % and 8.1 %; as well as density values of 500 kg/mm3 and 611.1 kg/mm3.From our result, the better one is a ratio of pineapple leaf fiber 25%, sawdust 40%, binder 25%, and waste paper 10%. The composite ceiling boards were successfully nailed with firm grips. These values obtained were compared with those of the conventional ceiling boards and it was observed that these composite materials can be used for internal low-cost construction work and Insulation (acoustic and thermal) performance. It is highly recommended that small and medium enterprises be encouraged to venture into waste recycling and the production of these composite ceiling materials to create jobs for skilled and unskilled labor that are locally available.

Keywords: composite material, environment, textile, ceiling board

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5288 Revisiting Corporate Social Responsibility in the Lens of Board Accountability

Authors: Jingchen Zhao

Abstract:

Corporate social responsibility (CSR), a major contemporary focus for companies, governments, NGOs and communities, is discussed from a multi-disciplinary perspective. The term is introduced and defined to achieve a combination of economic, social, environmental and philanthropic goals, and its adoption in company law legislations in a few jurisdictions is discussed. Despite its positive social and environmental impacts, the notion has been widely criticised for being ill-defined and fundamentally flawed in the domain of corporate law. The value and effectiveness of CSR have been interrogated for many reasons, always inter-related. This article aims to consider and address some of these problems and assess how CSR could be sharpened and made more effective through the lens of accountability, focussing on the rationale behind and the means of regulation of CSR. The article aims to achieve two interrelated goals. First, it examines the function of accountability in the arguments in favour of CSR by investigating the extent to which the notion of accountability could be used as a criterion for regulating CSR, so that companies may be held accountable for corporate decisions affecting their stakeholders. Second, this article will examine the scope and goals of CSR and board accountability, creating the possibility of a more comprehensive understanding of the two notions from an interactive perspective. In order to link CSR and accountability closely to generate a more appropriate definition of CSR that is could be more appropriately and effectively applied in corporate law, the concept of corporate social accountability (CSA) will be evaluated, with the aim of broadening its latitude beyond disclosure. This will involve a rigorous assessment of the process of fulfilling directors’ duties via questioning from stakeholder groups during meetings or committees, together with explanations and justifications from the board. This will be followed by discussions on enforcement measures in relation to the concept of CSA.

Keywords: corporate governance, CSR, board accountability, corporate law

Procedia PDF Downloads 279
5287 Corporate Governance and Firms` Performance: Evidence from Quoted Firms on the Nigerian Stock Exchange

Authors: Ogunwole Cecilia Oluwakemi, Wahid Damilola Olanipekun, Omoyele Olufemi Samuel, Timothy Ayomitunde Aderemi

Abstract:

The issues relating to corporate governance in both locally and internationally managed firms cannot be overemphasized because the lack of efficient corporate governance could orchestrate serious problems in any organization. Against this backdrop, this study examines the nexus between corporate governance and performance of firms from 2012 to 2020, using the case study of the Nigerian stock exchange. Consequently, data was collected from forty (40) listed firms on the Nigerian Stock Exchange. The study employed a fixed effect technique of estimation to address the objective of the study. It was discovered from the study that the influence of corporate governance components such as gender diversity, board independence and managerial ownership led to a significant positive impact on the performance of the firms under the investigation. In view of the above finding, this study makes the following recommendations for the policymakers in Nigeria that anytime the goal of the policymakers is the improvement of performance of the listed firms in the Nigerian stock exchange, board independence and a balance in the inclusion of male and female among the board of directors should be encouraged in these firms.

Keywords: corporate, governance, firms, performance, Nigeria, stock, exchange

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5286 Mechanical and Physical Properties of Wood Composite Panel from Recycled Plastic and Sawdust of Cordia alliodora (Ruiz and Pav.)

Authors: Ahmed Bolaji Alarape, Oluwatobi Damilola Aba, Usman Shehu

Abstract:

Wood plastic composite boards were made from sawn dust of Cordia alliodora and recycled polyethylene at a mixing ratio of 1.5ratio1, 2.5ratio1 and 3.5ratio1 and nominal densities of 600 kilograms per meter cube, 700 kilograms per meter cube, and 800 kilograms per meter cube, The material was hot pressed at 150-degree celsius to produce board of 250 millimeter by 250 millimeter by 6 millimeter of which 18 boards were produced. The experiment was subject to 3 by 3 factorial experiments in Completely Randomised Design (CRD). Analysis of variance and Duncan Multiple Range Test (DMRT) was adopted by 3 by 3 at 5 percent probability. The strength properties of the boards such as modulus of rupture (MOR) and modulus of elasticity (MOE) were investigated, while the dimensional properties of the board such as the water absorption (WA) and thickness swelling (TS) were as well determined after 12hrs and 24hrs of water immersion. The result showed that the mean values of MOE ranged from 9100.73 Newtons per square millimeters to 12086.96 Newtons per square millimeters while MOR values ranged from 48.26 Newtons per square millimeters to 103.09 Newtons per square millimeters. The values of WA and TS after 12hrs immersion ranged from 1.21 percent to 1.56 percent and 0.00 percent to 0.13 percent, respectively. The values of WA and TS after 24hrs of water immersion ranged from 1.66 percent to 2.99 percent and 0.02 percent to 0.18 percent, respectively. The higher the value of board density and the high-density polythene /sawdust ratio, the stronger, the stiffer and more dimensionally stable the wood plastic composite boards obtained. In addition, as the density of the board increases, the strength property of the boards increases. Hence the board will be suitable for internal construction materials.

Keywords: wood Plastic composite, modulus of rupture, modulus of elasticity, dimensional stability

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5285 The Use of Computers in Improving the Academic Performance of Students in Mathematics

Authors: Uwaruile Austin Obuh

Abstract:

This research work focuses on the use of computers in improving the academic performance of students in mathematics in Benin City, Edo State. To guide this study, two research questions were raised, and two corresponding hypotheses were formulated. A total of one hundred and twenty (120) respondents were randomly selected from four schools in the city (60 boys and 60 girls). The instrument employed for the collation of data for the study was the multiple-choice test items on geometry (MCTIOG), drawn from past senior school certificate examinations (SSCE) questions. The instrument was validated by an expert in mathematics and measurement and evaluation. The data obtained from the pre and post-test were analysed using the mean, standard deviation, and T-test. The study revealed a non-significant difference between the experimental and control group in the pre-test, and the two groups were found to be the same before treatment began. The study also revealed that the experimental group performed better than the control group. One can, therefore, conclude that the use of computers for mathematics instruction has improved the performance of students in Geometry. Therefore, the hypothesis was rejected. The study finally revealed that there was no significant difference between the boys and girls taught mathematics using a computer. Therefore, the hypothesis which states there will be no significant difference in the performance of boys and girls taught mathematics using the computer was not rejected. Consequent upon the findings of this study, a number of recommendations were postulated that would enhance the performance of teachers in the use of computer-aided instruction.

Keywords: computer, teaching, learning, mathematics

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5284 The On-Board Critical Message Transmission Design for Navigation Satellite Delay/Disruption Tolerant Network

Authors: Ji-yang Yu, Dan Huang, Guo-ping Feng, Xin Li, Lu-yuan Wang

Abstract:

The navigation satellite network, especially the Beidou MEO Constellation, can relay data effectively with wide coverage and is applied in navigation, detection, and position widely. But the constellation has not been completed, and the amount of satellites on-board is not enough to cover the earth, which makes the data-relay disrupted or delayed in the transition process. The data-relay function needs to tolerant the delay or disruption in some extension, which make the Beidou MEO Constellation a delay/disruption-tolerant network (DTN). The traditional DTN designs mainly employ the relay table as the basic of data path schedule computing. But in practical application, especially in critical condition, such as the war-time or the infliction heavy losses on the constellation, parts of the nodes may become invalid, then the traditional DTN design could be useless. Furthermore, when transmitting the critical message in the navigation system, the maximum priority strategy is used, but the nodes still inquiry the relay table to design the path, which makes the delay more than minutes. Under this circumstances, it needs a function which could compute the optimum data path on-board in real-time according to the constellation states. The on-board critical message transmission design for navigation satellite delay/disruption-tolerant network (DTN) is proposed, according to the characteristics of navigation satellite network. With the real-time computation of parameters in the network link, the least-delay transition path is deduced to retransmit the critical message in urgent conditions. First, the DTN model for constellation is established based on the time-varying matrix (TVM) instead of the time-varying graph (TVG); then, the least transition delay data path is deduced with the parameters of the current node; at last, the critical message transits to the next best node. For the on-board real-time computing, the time delay and misjudges of constellation states in ground stations are eliminated, and the residual information channel for each node can be used flexibly. Compare with the minute’s delay of traditional DTN; the proposed transmits the critical message in seconds, which improves the re-transition efficiency. The hardware is implemented in FPGA based on the proposed model, and the tests prove the validity.

Keywords: critical message, DTN, navigation satellite, on-board, real-time

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5283 Adapting the Chemical Reaction Optimization Algorithm to the Printed Circuit Board Drilling Problem

Authors: Taisir Eldos, Aws Kanan, Waleed Nazih, Ahmad Khatatbih

Abstract:

Chemical Reaction Optimization (CRO) is an optimization metaheuristic inspired by the nature of chemical reactions as a natural process of transforming the substances from unstable to stable states. Starting with some unstable molecules with excessive energy, a sequence of interactions takes the set to a state of minimum energy. Researchers reported successful application of the algorithm in solving some engineering problems, like the quadratic assignment problem, with superior performance when compared with other optimization algorithms. We adapted this optimization algorithm to the Printed Circuit Board Drilling Problem (PCBDP) towards reducing the drilling time and hence improving the PCB manufacturing throughput. Although the PCBDP can be viewed as instance of the popular Traveling Salesman Problem (TSP), it has some characteristics that would require special attention to the transactions that explore the solution landscape. Experimental test results using the standard CROToolBox are not promising for practically sized problems, while it could find optimal solutions for artificial problems and small benchmarks as a proof of concept.

Keywords: evolutionary algorithms, chemical reaction optimization, traveling salesman, board drilling

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5282 Polymer in Electronic Waste: An Analysis

Authors: Anis A. Ansari, Aftab A. Ansari

Abstract:

Electronic waste is inundating the traditional solid-waste-disposal facilities, which are inadequately designed to handle and manage such type of new wastes. Since electronic waste contains mostly hazardous and even toxic materials, the seriousness of its effects on human health and the environment cannot be ignored in present scenario. Waste from the electronic industry is increasing exponentially day by day. From the last 20 years, we are continuously generating huge quantities of e-waste such as obsolete computers and other discarded electronic components, mainly due to evolution of newer technologies as a result of constant efforts in research and development in this sector. Polymers, one of the major constituents in almost every electronic waste, such as computers, printers, electronic equipment, entertainment devices, mobile phones, television sets etc., are if properly recycled can create a new business opportunity. This would not only create potential market for polymers to improve economy but also the priceless land used as dumping sites of electronic waste, can be utilized for other productive purposes.

Keywords: polymer recycling, electronic waste, hazardous materials, electronic components

Procedia PDF Downloads 446
5281 UK GAAP and IFRS Standards: Similarities and Differences

Authors: Feddaoui Amina

Abstract:

This paper aimed to help researchers and international companies to the differences and similarities between IFRS (International financial reporting standards) and UK GAAP or UK accounting principles, and to the accounting changes between standard setting of the International Accounting Standards Board and the Accounting Standards Board in United Kingdom. We will use in this study statistical methods to calculate similarities and difference frequencies between the UK standards and IFRS standards, according to the PricewaterhouseCoopers report in 2005. We will use the one simple test to confirm or refuse our hypothesis. In conclusion, we found that the gap between UK GAAP and IFRS is small.

Keywords: accounting, UK GAAP, IFRS, similarities, differences

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5280 Justyna Skrzyńska, Zdzisław Kobos, Zbigniew Wochyński

Authors: Vahid Bairami Rad

Abstract:

Due to the tremendous progress in computer technology in the last decades, the capabilities of computers increased enormously and working with a computer became a normal activity for nearly everybody. With all the possibilities a computer can offer, humans and their interaction with computers are now a limiting factor. This gave rise to a lot of research in the field of HCI (human computer interaction) aiming to make interaction easier, more intuitive, and more efficient. To research eye gaze based interfaces it is necessary to understand both sides of the interaction–the human eye and the eye tracker. The first section gives an overview on the anatomy of the eye. The second section accuracy and calibration issue. The subsequent section presents data from a user study where eye movements have been recorded while watching a video and while surfing the Internet. Statistics on the eye movement during these tasks for several individuals provide typical values and ranges for fixation times and saccade lengths and are the foundation for discussions in later chapters. The data also reveal typical limitations of eye trackers.

Keywords: human computer interaction, gaze tracking, calibration, eye movement

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5279 Development of a Miniature and Low-Cost IoT-Based Remote Health Monitoring Device

Authors: Sreejith Jayachandran, Mojtaba Ghods, Morteza Mohammadzaheri

Abstract:

The modern busy world is running behind new embedded technologies based on computers and software; meanwhile, some people forget to do their health condition and regular medical check-ups. Some of them postpone medical check-ups due to a lack of time and convenience, while others skip these regular evaluations and medical examinations due to huge medical bills and hospital expenses. Engineers and medical experts have come together to give birth to a new device in the telemonitoring system capable of monitoring, checking, and evaluating the health status of the human body remotely through the internet for the needs of all kinds of people. The remote health monitoring device is a microcontroller-based embedded unit. Various types of sensors in this device are connected to the human body, and with the help of an Arduino UNO board, the required analogue data is collected from the sensors. The microcontroller on the Arduino board processes the analogue data collected in this way into digital data and transfers that information to the cloud, and stores it there, and the processed digital data is instantly displayed through the LCD attached to the machine. By accessing the cloud storage with a username and password, the concerned person’s health care teams/doctors and other health staff can collect this data for the assessment and follow-up of that patient. Besides that, the family members/guardians can use and evaluate this data for awareness of the patient's current health status. Moreover, the system is connected to a Global Positioning System (GPS) module. In emergencies, the concerned team can position the patient or the person with this device. The setup continuously evaluates and transfers the data to the cloud, and also the user can prefix a normal value range for the evaluation. For example, the blood pressure normal value is universally prefixed between 80/120 mmHg. Similarly, the RHMS is also allowed to fix the range of values referred to as normal coefficients. This IoT-based miniature system (11×10×10) cm³ with a low weight of 500 gr only consumes 10 mW. This smart monitoring system is manufactured with 100 GBP, which can be used not only for health systems, it can be used for numerous other uses including aerospace and transportation sections.

Keywords: embedded technology, telemonitoring system, microcontroller, Arduino UNO, cloud storage, global positioning system, remote health monitoring system, alert system

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5278 Single-Cell Visualization with Minimum Volume Embedding

Authors: Zhenqiu Liu

Abstract:

Visualizing the heterogeneity within cell-populations for single-cell RNA-seq data is crucial for studying the functional diversity of a cell. However, because of the high level of noises, outlier, and dropouts, it is very challenging to measure the cell-to-cell similarity (distance), visualize and cluster the data in a low-dimension. Minimum volume embedding (MVE) projects the data into a lower-dimensional space and is a promising tool for data visualization. However, it is computationally inefficient to solve a semi-definite programming (SDP) when the sample size is large. Therefore, it is not applicable to single-cell RNA-seq data with thousands of samples. In this paper, we develop an efficient algorithm with an accelerated proximal gradient method and visualize the single-cell RNA-seq data efficiently. We demonstrate that the proposed approach separates known subpopulations more accurately in single-cell data sets than other existing dimension reduction methods.

Keywords: single-cell RNA-seq, minimum volume embedding, visualization, accelerated proximal gradient method

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5277 Thermal Behavior of Green Roof: Case Study at Seoul National University Retentive Green Roof

Authors: Theresia Gita Hapsari

Abstract:

There has been major concern about urban heating as urban clusters emerge and population migration from rural to urban areas continues. Green roof has been one of the main practice for urban heat island mitigation for the past decades, thus, this study was conducted to predict the cooling potential of retentive green roof in mitigating urban heat island. Retentive green roof was developed by Han in 2010. It has 320 mm height of retention wall surrounding the vegetation and 65mm depth of retention board underneath the soil, while most conventional green roof doesn’t have any retention wall and only maximum of 25 mm depth of drainage board. Seoul National University retentive green roof significantly reduced sensible heat movement towards the air by 0.5 kWh/m2, and highly enhanced the evaporation process as much as 0.5 – 5.4 kg/m2 which equals to 0.3 – 3.6 kWh/m2 of latent heat flux. These results indicate that with design enhancement, serving as a viable alternate for conventional green roof, retentive green roof contributes to overcome the limitation of conventional green roof which is the main solution for mitigating urban heat island.

Keywords: green roof, low impact development, retention board, thermal behavior, urban heat island

Procedia PDF Downloads 249
5276 Corporate Governance and Audit Report Lag: The Case of Tunisian Listed Companies

Authors: Lajmi Azhaar, Yab Mdallelah

Abstract:

This study examines the Tunisian market in which recent events, notably financial scandals, provide an appropriate framework for studying the impact of corporate governance on the audit report lag. Moreover, very little research has been done to examine this relationship in this context. The objective of this work is, therefore, to understand the factors influencing audit report lag, drawing primarily on agency theory (Jensen and Meckling, 1976), which shows that the characteristics of the board of directors have an impact on the report lag (independence, diligence, and size). In addition, the characteristics of the committee also have an impact on the audit report lag (size, independence, diligence, and expertise). Therefore, our research provides empirical evidence on the impact of governance mechanisms attributes on audit report lag. Using a sample of forty-seven (47) Tunisian companies listed on the Tunis Stock Exchange (BVMT) during the period from 2014 to 2019, and basing on the GMM method of the dynamic panel, multivariate analysis shows that most corporate governance attributes have a significant effect on audit report lag. Specifically, the audit committee diligence and the audit committee expertise have a significant and positive effect on audit report lag. But the diligence of the board has a significant and negative effect on audit report lag. However, this study finds no evidence that the audit committee independence, the size, independence, and diligence of the director’s board are associated with the audit report lag. In addition, the results of this study also show that there is a significant effect of some control variables. Finally, we are contributing to this study by using the GMM method of the dynamic panel. We are also using an emerging context that is very poorly developed and exploited by previous studies.

Keywords: governance mechanisms, audit committee, board of directors, audit report lag

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5275 Dual Band Shared Aperture Antenna for 5G Communications

Authors: Zunnurain Ahmad

Abstract:

This work presents design of a dual band antenna for the 5G communications in the millimeter wave band. As opposed to conventional patch antennas which are limited to single narrow band operation a shared aperture concept is utilized for this antenna. The patch aperture is coupled through two rectangular slots etched on a thin printed circuit board (100μm). The patch is elevated in air thus avoiding excitation of surface waves and minimizing dielectric losses at millimeter wave frequencies. With this approach the radiator can cover lower band of 28 GHz and upper band of 37/ 39 GHz dedicated for the fifth generation communications. The simulated radiation efficiency of the antenna stays above 90%.

Keywords: antenna, millimeter wave, 5G, 3D

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5274 The Misuse of Free Cash and Earnings Management: An Analysis of the Extent to Which Board Tenure Mitigates Earnings Management

Authors: Michael McCann

Abstract:

Managerial theories propose that, in joint stock companies, executives may be tempted to waste excess free cash on unprofitable projects to keep control of resources. In order to conceal their projects' poor performance, they may seek to engage in earnings management. On the one hand, managers may manipulate earnings upwards in order to post ‘good’ performances and safeguard their position. On the other, since managers pursuit of unrewarding investments are likely to lead to low long-term profitability, managers will use negative accruals to reduce current year’s earnings, smoothing earnings over time in order to conceal the negative effects. Agency models argue that boards of directors are delegated by shareholders to ensure that companies are governed properly. Part of that responsibility is ensuring the reliability of financial information. Analyses of the impact of board characteristics, particularly board independence on the misuse of free cash flow and earnings management finds conflicting evidence. However, existing characterizations of board independence do not account for such directors gaining firm-specific knowledge over time, influencing their monitoring ability. Further, there is little analysis of the influence of the relative experience of independent directors and executives on decisions surrounding the use of free cash. This paper contributes to this literature regarding the heterogeneous characteristics of boards by investigating the influence of independent director tenure on earnings management and the relative tenures of independent directors and Chief Executives. A balanced panel dataset comprising 51 companies across 11 annual periods from 2005 to 2015 is used for the analysis. In each annual period, firms were classified as conducting earnings management if they had discretionary accruals in the bottom quartile (downwards) and top quartile (upwards) of the distributed values for the sample. Logistical regressions were conducted to determine the marginal impact of independent board tenure and a number of control variables on the probability of conducting earnings management. The findings indicate that both absolute and relative measures of board independence and experience do not have a significant impact on the likelihood of earnings management. It is the level of free cash flow which is the major influence on the probability of earnings management. Higher free cash flow increases the probability of earnings management significantly. The research also investigates whether board monitoring of earnings management is contingent on the level of free cash flow. However, the results suggest that board monitoring is not amplified when free cash flow is higher. This suggests that the extent of earnings management in companies is determined by a range of company, industry and situation-specific factors.

Keywords: corporate governance, boards of directors, agency theory, earnings management

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5273 Number of Parameters of Anantharam's Model with Single-Input Single-Output Case

Authors: Kazuyoshi Mori

Abstract:

In this paper, we consider the parametrization of Anantharam’s model within the framework of the factorization approach. In the parametrization, we investigate the number of required parameters of Anantharam’s model. We consider single-input single-output systems in this paper. By the investigation, we find three cases that are (1) there exist plants which require only one parameter and (2) two parameters, and (3) the number of parameters is at most three.

Keywords: linear systems, parametrization, coprime factorization, number of parameters

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5272 The Analysis of Computer Crimes Act 1997 in the Circumvention and Prevention of Computer Crimes in Malaysia

Authors: Nooraneda Mutalip Laidey

Abstract:

Computer Crimes Act 1997 (CCA 1997) was conceded by Malaysia’s legislative body in 1997 and the Act was enforced in June 2000. The purpose of CCA 1997 is to provide for offences related to misuse of computers such as hacking, cracking and phishing. CCA 1997 was modelled after United Kingdom’s Computer Misuses Act 1990 as a response to the emerging computer crimes. This legislation is divided into three parts and 12 Sections. The first part outlines preliminary matters that include short title and relevant definitions, second part provides for the offenses related to misuse of computers and specifies penalties for each offences, and the last part deals with ancillary provisions such as jurisdictional and investigational issues of cybercrime. The main objective of this paper is to discuss the development of computer crimes and its deterrence in Malaysia. Specific sections of CCA 1997 will be analysed in details and detail assessment on the prevention and prosecution of computer crimes in Malaysia will be accessed to determine whether CCA 1997 is so far adequate in preventing computer crimes in Malaysia.

Keywords: computer, computer crimes, CCA 1997, circumvention, deterrence

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5271 Durability of Cement Bonded Particleboards Produced from Terminalia superba and Gmelina arborea against Subterranean Termite Attack

Authors: Amos Olajide Oluyege, Emmanuel Uchechukwu Opara, Sunday Adeniyi Adedutan, Joseph Adeola Fuwape

Abstract:

This study was conducted to determine the durability of wood-cement particleboards when exposed to attack by subterranean termites, Macrotermes subhylinus. The boards were made from Terminalia superba and Gmelina arborea wood sawdust at nominal board densities (BD) of 1000, 900, and 800 kg/m³ using wood-cement mixing ratios (MR) of 3:1, 2.5:1, 2:1, and 1:1. Above ground durability tests against termite attack were carried out according to ASTM D 2017 for 14 weeks. Results of visual assessment of the wood cement particleboards show that all the board samples had a visual rating that was not less than 7 (i.e., moderate attack) for both species irrespective of the MR and BD. T. superba boards were found to have higher resistance to termite attack compared to their G. arborea counterparts. The mean values for weight loss following exposure ranged from 1.93 to 6.13% and 3.24 to 12.44%. Analysis of variance (ANOVA) results of the weight loss assessment revealed a significant (p < 0.05) effect of species and mixing ratio on the weight loss of the boards due to termite attack with F(₁,₇₂) = 92.890 and P = 0.000 and F(₃,₇₂) = 8.318 and p = 0.000, while board density did not have any significant effect (p > 0.05) with F (₂,₇₂) = 1.307 and p = 0.277. Thus, boards made from a higher mixing ratio had better resistance against termite attacks. Thus, it can be concluded that the durability of cement-bonded particleboards when exposed to subterranean termite attack is not only dependent on the quality of the wood raw material (species) but also on the enhanced protection imparted by the cement matrix; the protection increased with increase in cement/wood mixing ratio.

Keywords: cement-bonded particleboard, mixing ratio, board density, Gmelina arborea, Terminalia superba

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5270 Challenges and Future Prospects of Teaching English in Secondary Schools of Jharkhand Board: An Extensive Survey of the Present Status

Authors: Neha Toppo

Abstract:

Plans and programs for successful secondary education are incomplete without the inclusion of teaching English as an important area. Even after sixteen years of the formation of Jharkhand as a separate state, the students are still struggling to achieve quality education of English. This paper intends to account the present condition of teaching English in Jharkhand board secondary level schools through discussion on various issues of English language teaching, language need and learning challenges of its students. The study is to analyze whether the learning environment, teaching methods and materials, teaching resources, goals of language curriculum are appropriately convincing for the students of the board or require to be reanalyzed and also to provide appropriate suggestions for improvement. Immediate attention must be drawn towards the problem for benefitting those students, who despite their knowledge and talent are lagging behind in numerous fields only due to the lack of proficiency in English. The data and discussion provided are on the basis of a survey, in which semi structured interview with teachers, students and administrators in several schools including both rural and urban area has been taken. Questionnaire, observation and testing were used as important tools. The survey has been conducted in Ranchi district, as it covers large geographical area which includes number of villages and at the same time several towns. The district primarily possesses tribes as well as different class of people including immigrants from all over and outside Jharkhand with their social, economical strata. The observation makes it clear that the English language teaching at the state board is not complementing its context and the whole language teaching system should be re-examined to establish learner oriented environment.

Keywords: material, method, secondary level, teaching resources

Procedia PDF Downloads 540
5269 Electrocatalytic Enhancement Mechanism of Dual-Atom and Single-Atom MXenes-Based Catalyst in Oxygen and Hydrogen Evolution Reactions

Authors: Xin Zhao. Xuerong Zheng. Andrey L. Rogach

Abstract:

Using single metal atoms has been considered an efficient way to develop new HER and OER catalysts. MXenes, a class of two-dimensional materials, have attracted tremendous interest as promising substrates for single-atom metal catalysts. However, there is still a lack of systematic investigations on the interaction mechanisms between various MXenes substrates and single atoms. Besides, due to the poor interaction between metal atoms and substrates resulting in low loading and stability, dual-atom MXenes-based catalysts have not been successfully synthesized. We summarized the electrocatalytic enhancement mechanism of three MXenes-based single-atom catalysts through experimental and theoretical results demonstrating the stronger hybridization between Co 3d and surface-terminated O 2p orbitals, optimizing the electronic structure of Co single atoms in the composite. This, in turn, lowers the OER and HER energy barriers and accelerates the catalytic kinetics in the case of the Co@V2CTx composite. The poor interaction between single atoms and substrates can be improved by a surface modification to synthesize dual-atom catalysts. The synergistic electronic structure enhances the stability and electrocatalytic activity of the catalyst. Our study provides guidelines for designing single-atom and dual-atom MXene-based electrocatalysts and sheds light on the origins of the catalytic activity of single-atoms on MXene substrates.

Keywords: dual-atom catalyst, single-atom catalyst, MXene substrates, water splitting

Procedia PDF Downloads 43
5268 Determining the Number of Single Models in a Combined Forecast

Authors: Serkan Aras, Emrah Gulay

Abstract:

Combining various forecasting models is an important tool for researchers to attain more accurate forecasts. A great number of papers have shown that selecting single models as dissimilar models, or methods based on different information as possible leads to better forecasting performances. However, there is not a certain rule regarding the number of single models to be used in any combining methods. This study focuses on determining the optimal or near optimal number for single models with the help of statistical tests. An extensive experiment is carried out by utilizing some well-known time series data sets from diverse fields. Furthermore, many rival forecasting methods and some of the commonly used combining methods are employed. The obtained results indicate that some statistically significant performance differences can be found regarding the number of the single models in the combining methods under investigation.

Keywords: combined forecast, forecasting, M-competition, time series

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5267 Analysis of Advanced Modulation Format Using Gain and Loss Spectrum for Long Range Radio over Fiber System

Authors: Shaina Nagpal, Amit Gupta

Abstract:

In this work, all optical Stimulated Brillouin Scattering (SBS) generated single sideband with suppressed carrier is presented to provide better efficiency. The generation of single sideband and enhanced carrier power signal using the SBS technique is further used to strengthen the low shifted sideband and to suppress the upshifted sideband. These generated single sideband signals are able to work at high frequency ranges. Also, generated single sideband is validated over 90 km transmission using single mode fiber with acceptable bit error rate. The results for an equivalent are then compared so that the acceptable technique is chosen and also the required quality for the optimum performance of the system is reported.

Keywords: stimulated Brillouin scattering, radio over fiber, upper side band, quality factor

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5266 Developing of Ecological Internal Insulation Composite Boards for Innovative Retrofitting of Heritage Buildings

Authors: J. N. Nackler, K. Saleh Pascha, W. Winter

Abstract:

WHISCERS™ (Whole House In-Situ Carbon and Energy Reduction Solution) is an innovative process for Internal Wall Insulation (IWI) for energy-efficient retrofitting of heritage building, which uses laser measuring to determine the dimensions of a room, off-site insulation board cutting and rapid installation to complete the process. As part of a multinational investigation consortium the Austrian part adapted the WHISCERS system to local conditions of Vienna where most historical buildings have valuable stucco facades, precluding the application of an external insulation. The Austrian project contribution addresses the replacement of commonly used extruded polystyrene foam (XPS) with renewable materials such as wood and wood products to develop a more sustainable IWI system. As the timber industry is a major industry in Austria, a new innovative and more sustainable IWI solution could also open up new markets. The first approach of investigation was the Life Cycle Assessment (LCA) to define the performance of wood fibre board as insulation material in comparison to normally used XPS-boards. As one of the results the global-warming potential (GWP) of wood-fibre-board is 15 times less the equivalent to carbon dioxide while in the case of XPS it´s 72 times more. The hygrothermal simulation program WUFI was used to evaluate and simulate heat and moisture transport in multi-layer building components of the developed IWI solution. The results of the simulations prove in examined boundary conditions of selected representative brickwork constructions to be functional and usable without risk regarding vapour diffusion and liquid transport in proposed IWI. In a further stage three different solutions were developed and tested (1 - glued/mortared, 2 - with soft board, connected to wall with gypsum board as top layer, 3 - with soft board and clay board as top layer). All three solutions presents a flexible insulation layer out of wood fibre towards the existing wall, thus compensating irregularities of the wall surface. From first considerations at the beginning of the development phase, three different systems had been developed and optimized according to assembly technology and tested as small specimen in real object conditions. The built prototypes are monitored to detect performance and building physics problems and to validate the results of the computer simulation model. This paper illustrates the development and application of the Internal Wall Insulation system.

Keywords: internal insulation, wood fibre, hygrothermal simulations, monitoring, clay, condensate

Procedia PDF Downloads 195
5265 The Impact of Corporate Governance, Ownership Structure, and Cash Holdings on Firm Value with Profitability as Intervening Variable

Authors: Lucy Novianti

Abstract:

The purpose of this study is to determine the effect of corporate governance, ownership structure, and cash holdings on firm value, either direct or indirect through profitability as an intervening variable for non-financial companies listed on the Indonesia Stock Exchange during 2006 to 2014. Samples of 176 firms are chosen based on purposive sampling method. The results of this study conclude that profitability, the size of Audit Committee, audit quality, and cash flow have positive effects on firm value. This study also shows that the meeting frequency of the Board of Directors and free cash flow have negative effects on firm value. In addition, this study finds that the size of the Board of Directors, Independent Commissioner, and ownership structure do not have significant effects on firm value. In this study, the function of profitability as an intervening variable can only be done on the impact of the meeting frequency of the Board of Directors and cash flow on firm value. This study provides a reference for management in decision making concerning the application of corporate governance, cash holdings, and financial performance. Moreover, it can be used as additional information for investors in assessing the feasibility of an investment. Finally, it provides a suggestion for the government regarding the regulation of corporate governance.

Keywords: cash holdings, corporate governance, firm value, ownership structure, profitability

Procedia PDF Downloads 231
5264 Design and Analysis of Active Rocket Control Systems

Authors: Piotr Jerzy Rugor, Julia Wajoras

Abstract:

The presented work regards a single-stage aerodynamically controlled solid propulsion rocket. Steering a rocket to fly along a predetermined trajectory can be beneficial for minimizing aerodynamic losses and achieved by implementing an active control system on board. In this particular case, a canard configuration has been chosen, although other methods of control have been considered and preemptively analyzed, including non-aerodynamic ones. The objective of this work is to create a system capable of guiding the rocket, focusing on roll stabilization. The paper describes initial analysis of the problem, covers the main challenges of missile guidance and presents data acquired during the experimental study.

Keywords: active canard control system, rocket design, numerical simulations, flight optimization

Procedia PDF Downloads 172