Search results for: standard contract

Authors: M. J. Geca, T. Tulwin, A. Majczak

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On-board electricity consumption in the diesel city bus during operation is an important energy source. Electricity is generated by a combustion engine-driven alternator. Increased fuel consumption to generate on-board electricity in the bus has a negative impact on the emission of toxic components and carbon dioxide. At the same time, the bus roof surface allows placing a set of lightweight photovoltaic panels with power from 1 to 1.5 kW. The article presents an experimental study of electricity consumption of a city bus with diesel engine equipped with photovoltaic installation. The stream of electricity consumed by the bus and generated by a standard alternator and PV system was recorded. Base on the experimental research carried out in central Europe; the article analyses the impact of an additional source of electricity in the form of a photovoltaic installation on fuel consumption and emissions of toxic components of vehicles located in the latitude of Sydney. In Poland, the maximum global value of horizontal irradiation GHI is 1150 kWh/m², while for Sydney 1652 kWh/m². In addition, the profile of temperature and sunshine per year is different for these two different latitudes as presented in the article. Electricity generated directly from the sun powers the bus's electrical receivers. The photovoltaic system is able to replace 23% of annual electricity consumption, which at the same time will reduce 4% of fuel consumption and CO₂ reduction. Approximately 25% of the light is lost during vehicle traffic in Sydney latitude. The temperature losses of photovoltaic panels are comparable due to the cooling during vehicle motion. Acknowledgement: The project/research was financed in the framework of the project Lublin University of Technology - Regional Excellence Initiative, funded by the Polish Ministry of Science and Higher Education (contract no. 030/RID/2018/19).

Keywords: electric energy, photovoltaic system, fuel consumption, CO₂

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Authors: Mohammad Zamani, Ramin Mansouri

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Spillways are one of the most important hydraulic structures of dams that provide the stability of the dam and downstream areas at the time of flood. A circular vertical spillway with various inlet forms is very effective when there is not enough space for the other spillway. Hydraulic flow in a vertical circular spillway is divided into three groups: free, orifice, and under pressure (submerged). In this research, the hydraulic flow characteristics of a Circular Vertical Spillway are investigated with the CFD model. Two-dimensional unsteady RANS equations were solved numerically using Finite Volume Method. The PISO scheme was applied for the velocity-pressure coupling. The mostly used two-equation turbulence models, k-ε and k-ω, were chosen to model Reynolds shear stress term. The power law scheme was used for the discretization of momentum, k, ε, and ω equations. The VOF method (geometrically reconstruction algorithm) was adopted for interface simulation. In this study, three types of computational grids (coarse, intermediate, and fine) were used to discriminate the simulation environment. In order to simulate the flow, the k-ε (Standard, RNG, Realizable) and k-ω (standard and SST) models were used. Also, in order to find the best wall function, two types, standard wall, and non-equilibrium wall function, were investigated. The laminar model did not produce satisfactory flow depth and velocity along the Morning-Glory spillway. The results of the most commonly used two-equation turbulence models (k-ε and k-ω) were identical. Furthermore, the standard wall function produced better results compared to the non-equilibrium wall function. Thus, for other simulations, the standard k-ε with the standard wall function was preferred. The comparison criterion in this study is also the trajectory profile of jet water. The results show that the fine computational grid, the input speed condition for the flow input boundary, and the output pressure for the boundaries that are in contact with the air provide the best possible results. Also, the standard wall function is chosen for the effect of the wall function, and the turbulent model k-ε (Standard) has the most consistent results with experimental results. When the jet gets closer to the end of the basin, the computational results increase with the numerical results of their differences. The mesh with 10602 nodes, turbulent model k-ε standard and the standard wall function, provide the best results for modeling the flow in a vertical circular Spillway. There was a good agreement between numerical and experimental results in the upper and lower nappe profiles. In the study of water level over crest and discharge, in low water levels, the results of numerical modeling are good agreement with the experimental, but with the increasing water level, the difference between the numerical and experimental discharge is more. In the study of the flow coefficient, by decreasing in P/R ratio, the difference between the numerical and experimental result increases.

Keywords: circular vertical, spillway, numerical model, boundary conditions

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Authors: John E. Sani, Moses George

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The paper presents the result of a laboratory study carried out on lateritic soil to determine the effects of dimensional size on the volumetric shrinkage strain (VSS) using three mould sizes i.e. split former mould, proctor mould and California bearing ratio (CBR) mould at three energy levels; British standard light (BSL), West African standard (WAS) and British standard heavy (BSH) respectively. Compactions were done at different molding water content of -2 % to +6 % optimum moisture content (OMC). At -2% to +2% molding water content for the split former mould the volumetric shrinkage strain met the requirement of not more than 4% while at +4% and +6% only the WAS and BSH met the requirement. The proctor mould and the CBR mould on the other hand gave a lower value of volumetric shrinkage strain in all compactive effort and the values are lower than the 4% safe VSS value.

Keywords: lateritic soil, volumetric shrinkage strain, molding water content, compactive effort

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Authors: Anwar Hussain, Muhammad Iqbal

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The changes in the prices of the agriculture commodities combined with changes in population and agriculture productivity affect farmers’ profitability and standard of living. This study intends to estimate various domestic terms of trade for agriculture sector and also to assess the volatility in the standard of living and profitability of farmers. The terms of trade has been estimated for Pakistan and its provinces using producer prices indices, consumer price indices, input prices indices and quantity indices using the data for the period 1990-91 to 2008-09. The domestic terms of trade of agriculture sector has been improved in terms of both approaches i.e. the ratio of producer prices indices to consumer prices indices and the real per capita income approach. However, the cross province estimates indicated that the terms of trade also improved for Khyber Pakhtunkhwa, Sindh and Punjab while Balochistan’s domestic terms of trade deteriorated drastically. In other words the standard of living of the farmers in Pakistan and its provinces except Balochistan improved. Using the input prices, the domestic terms of trade deteriorated for Pakistan as a whole and its provinces as well. This also explores that as a whole the profitability of the farmers reduced during the study period. The farmers pay more prices for inputs as compared to they receive for their produce. This further indicates that the poverty at the gross root level has been increased. Further, summing, the standard of living of the farmers improved but their profitability reduced, which indicates that the farmers do not completely rely on the farm income but also utilize some other sources of income for their livelihood. The study supports to give subsidies on farm inputs so as to improve the profitability of the farmers.

Keywords: agricultural terms of trade, farmers’ profitability, farmers’ standard of living, consumer and producer price indices, quantity indices

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Authors: Won-Ho Kim

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In this paper, a design of H.263 based wireless video transceiver is presented for wireless camera system. It uses standard WIFI transceiver and the covering area is up to 100m. Furthermore the standard H.263 video encoding technique is used for video compression since wireless video transmitter is unable to transmit high capacity raw data in real time and the implemented system is capable of streaming at speed of less than 1Mbps using NTSC 720x480 video.

Keywords: wireless video transceiver, video surveillance camera, H.263 video encoding digital signal processing

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Authors: M. Khaledi Pour, P. Akbartehrani, M. Amini, M. Khani, M. Mohajeri Tehrani, R. Radi, B. Shokri

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Diabetic Foot Ulcer (DFU) is one of the costly severe complications of diabetes. Neuropathy and Peripheral Arterial Disease (PAD) due to diabetes are significant causes of this complication. In 10 years the patients with DFUs are twice as likely to die as patients without DFUs. Cold Atmospheric Plasma (CAP) is a promising tool for medical purposes. CAP generate reactive species at room temperature and are effective in killing bacteria and fibroblast proliferation. These CAP-based tools produce NO, which has bactericidal and angiogenesis properties. It also showed promising effects in the DFUs surface reduction and the time to wound closure. In this paper, we evaluated the effect of the Argon Plasma Jet (APJ) on the healing process of the Wagner Grade 2 DFUs in a randomized clinical trial. The 20 kHz sinusoidal voltage frequency derives the APJ. Patients (n=20) were randomly double-blinded assigned into two groups. These groups receive the standard care (SC, n=10) and the standard care with APJ treatment (SC+APJ, n=10) for five sessions in four weeks. The results showed that the APJ treatment along standard care could reduce the wound surface by 20 percent more than the standard care. Also, It showed a more influential role in controlling wound infection.

Keywords: argon plasma jet, cold atmospheric plasma, diabetes, diabetic foot ulcer

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Authors: M. Govindarajan

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One of the major developments in machine learning in the past decade is the ensemble method, which finds highly accurate classifier by combining many moderately accurate component classifiers. In this research work, new ensemble classification methods are proposed with homogeneous ensemble classifier using bagging and heterogeneous ensemble classifier using arcing and their performances are analyzed in terms of accuracy. A Classifier ensemble is designed using Radial Basis Function (RBF) and Support Vector Machine (SVM) as base classifiers. The feasibility and the benefits of the proposed approaches are demonstrated by the means of standard datasets of intrusion detection. The main originality of the proposed approach is based on three main parts: preprocessing phase, classification phase, and combining phase. A wide range of comparative experiments is conducted for standard datasets of intrusion detection. The performance of the proposed homogeneous and heterogeneous ensemble classifiers are compared to the performance of other standard homogeneous and heterogeneous ensemble methods. The standard homogeneous ensemble methods include Error correcting output codes, Dagging and heterogeneous ensemble methods include majority voting, stacking. The proposed ensemble methods provide significant improvement of accuracy compared to individual classifiers and the proposed bagged RBF and SVM performs significantly better than ECOC and Dagging and the proposed hybrid RBF-SVM performs significantly better than voting and stacking. Also heterogeneous models exhibit better results than homogeneous models for standard datasets of intrusion detection. 

Keywords: data mining, ensemble, radial basis function, support vector machine, accuracy

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Authors: Brahim Boukabcha, Amar Rebbouh

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The bootstrap method based on the idea of exploiting all the information provided by the initial sample, allows us to study the properties of estimators. In this article we will present a theoretical study on the different methods of bootstrapping and using the technique of re-sampling in statistics inference to calculate the standard error of means of an estimator and determining a confidence interval for an estimated parameter. We apply these methods tested in the regression models and Pareto model, giving the best approximations.

Keywords: bootstrap, error standard, bias, jackknife, mean, median, variance, confidence interval, regression models

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Authors: M. Draman, S. Z. Muhamad Yassin, M. S. Alias, Z. Lambak, M. I. Zulkifli, S. N. Padhi, K. N. Baharim, F. Maskuriy, A. I. A. Rahim

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The performance of Malay automatic speech recognition (ASR) system for the call centre environment is presented. The system utilizes Kaldi toolkit as the platform to the entire library and algorithm used in performing the ASR task. The acoustic model implemented in this system uses a deep neural network (DNN) method to model the acoustic signal and the standard (n-gram) model for language modelling. With 80 hours of training data from the call centre recordings, the ASR system can achieve 72% of accuracy that corresponds to 28% of word error rate (WER). The testing was done using 20 hours of audio data. Despite the implementation of DNN, the system shows a low accuracy owing to the varieties of noises, accent and dialect that typically occurs in Malaysian call centre environment. This significant variation of speakers is reflected by the large standard deviation of the average word error rate (WERav) (i.e., ~ 10%). It is observed that the lowest WER (13.8%) was obtained from recording sample with a standard Malay dialect (central Malaysia) of native speaker as compared to 49% of the sample with the highest WER that contains conversation of the speaker that uses non-standard Malay dialect.

Keywords: conversational speech recognition, deep neural network, Malay language, speech recognition

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Authors: Kanika S. Raheja, A. Pandey, Shaila Bahl, Pratik Kumar, S. P. Lochab

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The subject of undertaking for this paper is the study of BaSO4 nanophosphor doped with Europium in which mainly the concentration of the rare earth impurity Eu (0.05, 0.1, 0.2, 0.5, and 1 mol %) has been varied. A comparative study of the thermoluminescence(TL) properties of the given nanophosphor has also been done using a well-known standard dosimetry material i.e. TLD-100.Firstly, a number of samples were prepared successfully by the chemical co-precipitation method. The whole lot was then compared to a well established standard material (TLD-100) for its TL sensitivity property. BaSO4:Eu ( 0.2 mol%) showed the highest sensitivity out of the lot. It was also found that when compared to the standard TLD-100, BaSo4:Eu (0.2mol%) showed surprisingly high sensitivity for a large range of doses. The TL response curve for all prepared samples has also been studied over a wide range of doses i.e 10Gy to 2kGy for gamma radiation. Almost all the samples of BaSO4:Eu showed a remarkable linearity for a broad range of doses, which is a characteristic feature of a fine TL dosimeter. The graph remained linear even beyond 1kGy for gamma radiation. Thus, the given nanophosphor has been successfully optimised for the concentration of the dopant material to achieve its highest TL sensitivity. Further, the comparative study with the standard material revealed that the current optimised sample shows an astonishingly better TL sensitivity and a phenomenal linear response curve for an incredibly wide range of doses for gamma radiation (Co-60) as compared to the standard TLD-100, which makes the current optimised BaSo4:Eu quite promising as an efficient gamma radiation dosimeter. Lastly, the present phosphor has been optimised for its annealing temperature to acquire the best results while also studying its fading and reusability properties.

Keywords: gamma radiation, nanoparticles, radiation dosimetry, thermoluminescence

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Authors: Giacomo Ciani

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This paper reviews the impact of quantum noise on modern gravitational wave interferometers and explains how squeezed vacuum states are used to push the noise below the standard quantum limit. With the first detection of gravitational waves from a pair of colliding black holes in September 2015 and subsequent detections including that of gravitational waves from a pair of colliding neutron stars, the ground-based interferometric gravitational wave observatories LIGO and VIRGO have opened the era of gravitational-wave and multi-messenger astronomy. Improving the sensitivity of the detectors is of paramount importance to increase the number and quality of the detections, fully exploiting this new information channel about the universe. Although still in the commissioning phase and not at nominal sensitivity, these interferometers are designed to be ultimately limited by a combination of shot noise and quantum radiation pressure noise, which define an envelope known as the standard quantum limit. Despite the name, this limit can be beaten with the use of advanced quantum measurement techniques, with the use of squeezed vacuum states being currently the most mature and promising. Different strategies for implementation of the technology in the large-scale detectors, in both their frequency-independent and frequency-dependent variations, are presented, together with an analysis of the main technological issues and expected sensitivity gain.

Keywords: gravitational waves, interferometers, squeezed vacuum, standard quantum limit

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Authors: Aicha Majda, Abdelhamid El Hassani

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Lung CT image segmentation is a prerequisite in lung CT image analysis. Most of the conventional methods need a post-processing to deal with the abnormal lung CT scans such as lung nodules or other lesions. The simplest similarity measure in the standard Graph Cuts Algorithm consists of directly comparing the pixel values of the two neighboring regions, which is not accurate because this kind of metrics is extremely sensitive to minor transformations such as noise or other artifacts problems. In this work, we propose an improved version of the standard graph cuts algorithm based on the Patch-Based similarity metric. The boundary penalty term in the graph cut algorithm is defined Based on Patch-Based similarity measurement instead of the simple intensity measurement in the standard method. The weights between each pixel and its neighboring pixels are Based on the obtained new term. The graph is then created using theses weights between its nodes. Finally, the segmentation is completed with the minimum cut/Max-Flow algorithm. Experimental results show that the proposed method is very accurate and efficient, and can directly provide explicit lung regions without any post-processing operations compared to the standard method.

Keywords: graph cuts, lung CT scan, lung parenchyma segmentation, patch-based similarity metric

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Authors: Sizar Abed Mohammed, Zahraa Ghazi Sadeeq

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The use of the classic method, least squares (OLS) to estimate the linear regression parameters, when they are available assumptions, and capabilities that have good characteristics, such as impartiality, minimum variance, consistency, and so on. The development of alternative statistical techniques to estimate the parameters, when the data are contaminated with outliers. These are powerful methods (or resistance). In this paper, three of robust methods are studied, which are: Maximum likelihood type estimate M-estimator, Modified Maximum likelihood type estimate MM-estimator and Least Trimmed Squares LTS-estimator, and their results are compared with OLS method. These methods applied to real data taken from Duhok company for manufacturing furniture, the obtained results compared by using the criteria: Mean Squared Error (MSE), Mean Absolute Percentage Error (MAPE) and Mean Sum of Absolute Error (MSAE). Important conclusions that this study came up with are: a number of typical values detected by using four methods in the furniture line and very close to the data. This refers to the fact that close to the normal distribution of standard errors, but typical values in the doors line data, using OLS less than that detected by the powerful ways. This means that the standard errors of the distribution are far from normal departure. Another important conclusion is that the estimated values of the parameters by using the lifeline is very far from the estimated values using powerful methods for line doors, gave LTS- destined better results using standard MSE, and gave the M- estimator better results using standard MAPE. Moreover, we noticed that using standard MSAE, and MM- estimator is better. The programs S-plus (version 8.0, professional 2007), Minitab (version 13.2) and SPSS (version 17) are used to analyze the data.

Keywords: Robest, LTS, M estimate, MSE

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Authors: A. G. Barua, Uttam Rajkhowa, Pranjal Moni Nath, Nur Abdul Kadir

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Mycobacterium tuberculosis (MTB) is one of the most closely-related intracellular bacterial pathogens, grouped as the M. tuberculosis complex (MTC). MTB, the primary agent of human tuberculosis (TB), can develop clinical TB in animals as 75 percent of canine mycobacterial infection is caused by close contact with an infected human being. In the present study, molecular detection of TB in dogs in three North-eastern states of India, Assam Mizoram, and Nagaland was carried out. So far, there has been a lack of systematic study in these regions, hampered by slow diagnostic methods and poor infrastructure. In an attempt to rectify this situation, molecular epidemiology was carried out for nine months to detect canine TB in a sample of 340 dogs. Isolation of DNA was done with swabs (throat/nasal), nodules of lungs and fluids from 100 suspected dogs and the molecular study were carried out with the help of conventional and real-time PCR. Post-mortem study was also carried out. Our results showed that the prevalence of clinical TB in dogs from a high-risk setting was 1 percent. However, the prevalence of immunological sensitization to M. tuberculosis antigen in dogs living in contact with sputum smeared positive TB cases was almost 50 percent. The latter setting had the maximum impact in terms of TB transmission. During the study period, a survey with a standard questionnaire was carried out in the TB hospitals to study reverse zoonosis. It was observed that an infected human being was one of the major risk factors for dogs to contract the infection. This observation was drawn by examining the probable airborne transmission from humans to their pets or strays. The present study helped to discover the nuances of TB transmission more clearly and systematically as compared to other sporadic tests to detect MTB in canine.

Keywords: Assam and Nagaland, canine TB, India, molecular detection, tuberculosis

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Authors: Ali Mohammad Mobaser Azad, Alireza Akhlaghinia

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Blockchain is changing our world and launching a new generation of decentralized networks. Meanwhile, Blockchain-based networks like Ethereum have been created and they will facilitate these processes using tools like smart contracts. The Ethereum has fundamental structures, each of which affects the activity of the nodes. Our purpose in this paper is to review similar research and examine various components to demonstrate the performance of the Ethereum network and to do this, and we used the data published by the Ethereum Foundation in different time spots to examine the number of changes that determine the status of network performance. This will help other researchers understand better Ethereum in different situations.

Keywords: blockchain, ethereum, smart contract, decentralization consensus algorithm

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Authors: N. Wongsai, R. Wetprasit, V. Siddoo

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The recently introduced ISO/IEC 29110 standard Lifecycle profile for Very Small Entities (VSE) has been adopted and practiced in many small and medium software companies, including in Thailand’s software industry. Many Thai companies complete their software process improvement (SPI) initiative program and have been certified. There are, however, a number of participants fail to success. This study was concerned with the factors that influence the accomplishment of the standard implementation in various VSE characteristics. In order to achieve this goal, exploring and extracting critical factors from prior studies were carried out and then the obtained factors were validated by the standard experts. Data analysis of comments and recommendations was performed using a qualitative content analysis method. This paper presents the initial set of influence factors in both positive and negative impact the ISO/IEC 29110 implementation with an aim at helping such SPI practitioners with some considerations to manage appropriate adoption approach in order to achieve its implementation.

Keywords: barriers, critical success factors, ISO/IEC 29110, Software Process Improvement, SPI, Very-Small Entity, VSE

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Authors: Antonio Horta, Renato Marinho, Raimir Holanda

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Considered as an evolution of the Blockchain, the Ethereum platform, besides allowing transactions of its cryptocurrency named Ether, it allows the programming of decentralised applications (DApps) and smart contracts. However, this functionality into blockchains has raised other types of threats, and the exploitation of smart contracts vulnerabilities has taken companies to experience big losses. This research intends to figure out the number of contracts that are under risk of being drained. Through a deep investigation, more than two hundred thousand smart contracts currently available in the Ethereum platform were scanned and estimated how much money is at risk. The experiment was based in a query run on Google Big Query in July 2022 and returned 50,707,133 contracts published on the Ethereum platform. After applying the filtering criteria, the experimentgot 430,584 smart contracts to download and analyse. The filtering criteria consisted of filtering out: ERC20 and ERC721 contracts, contracts without transactions, and contracts without balance. From this amount of 430,584 smart contracts selected, only 268,103 had source codes published on Etherscan, however, we discovered, using a hashing process, that there were contracts duplication. Removing the duplicated contracts, the process ended up with 20,417 source codes, which were analysed using the open source SAST tool smartbugswith oyente and securify algorithms. In the end, there was nearly $100,000 at risk of being drained from the potentially vulnerable smart contracts. It is important to note that the tools used in this study may generate false positives, which may interfere with the number of vulnerable contracts. To address this point, our next step in this research is to develop an application to test the contract in a parallel environment to verify the vulnerability. Finally, this study aims to alert users and companies about the risk on not properly creating and analysing their smart contracts before publishing them into the platform. As any other application, smart contracts are at risk of having vulnerabilities which, in this case, may result in direct financial losses.

Keywords: blockchain, reentrancy, static application security testing, smart contracts

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Authors: Anu Vinod Ranade

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Aim: To evaluate and compare the effects of Vitamin C and Vitamin E on experimentally induced testicular torsion and detorsion in rats. Methods: Forty Male Wistar Albino rats were divided into five groups. Animals in the Group I underwent Sham operation, Group II consisted of animals that were subjected to torsion for three hours followed by detorsion for 24 hours without any treatment. While Group III, IV and V were orally pretreated with Vitamin C (40mg/kg.bw), vitamin E (100mg/kg.bw) and a combination of Vitamin C and vitamin E respectively for a period of 30 days. The testes of the experimental groups were manually rotated to 720° clockwise for three hours and counter rotated for 24 hours to induce ischemia and reperfusion. Sequential biopsies were performed and the testes were collected at the end of 24 hours of detrosion for morphological evaluation. Result: There was a significant decrease in the standard tubular diameter and the epithelial height of the seminiferous tubules in the untreated group when compared to Sham controls. The standard tubular diameter and seminiferous epithelial height showed near normal values when animals were pretreated with Vitamin C and Vitamin E individually or in combination. Conclusion: The results showed that pretreatment of with antioxidants vitamin E and vitamin C when administered prior to testicular torsion in rats significantly reduced the torsion and detorsion induced histopathlogical injury.

Keywords: vitamin C, vitamin E, standard tubular diameter, standard epithelial height, testicular torsion

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Authors: Uyanga Jadamba

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Globalisation of the world economy has necessitated the development and implementation of a comparable and understandable reporting language suitable for use by all reporting entities. The International Accounting Standard Board (IASB) provides an international reporting language that lets all users understand the financial information of their business and potentially allows them to have access to finance at an international level. The study is based on logistic regression analysis to investigate the factors for the adoption of theInternational Financial Reporting Standard for Small and Medium sized Entities (IFRS for SMEs). The study started with a list of 217 countries from World Bank data. Due to the lack of availability of data, the final sample consisted of 136 countries, including 60 countries that have adopted the IFRS for SMEs and 76 countries that have not adopted it yet. As a result, the study included a period from 2010 to 2020 and obtained 1360 observations. The findings confirm that the adoption of the IFRS for SMEs is significantly related to the existence of national reporting standards, law enforcement quality, common law (legal system), and extent of disclosure. It means that the likelihood of adoption of the IFRS for SMEs decreases if the country already has a national reporting standard for SMEs, which suggests that implementation and transitional costs are relatively high in order to change the reporting standards. The result further suggests that the new standard adoption is easier in countries with constructive law enforcement and effective application of laws. The finding also shows that the adoption increases if countries have a common law system which suggests that efficient reportingregulations are more widespread in these countries. Countries with a high extent of disclosing their financial information are more likely to adopt the standard than others. The findings lastly show that the audit qualityand primary education levelhave no significant impact on the adoption.One possible explanation for this could be that accounting professionalsfrom in developing countries lacked complete knowledge of the international reporting standards even though there was a requirement to comply with them. The study contributes to the literature by providing factors that impact the adoption of the IFRS for SMEs. It helps policymakers to better understand and apply the standard to improve the transparency of financial statements. The benefit of adopting the IFRS for SMEs is significant due to the relaxed and tailored reporting requirements for SMEs, reduced burden on professionals to comply with the standard, and provided transparent financial information to gain access to finance.The results of the study are useful toemerging economies where SMEs are dominant in the economy in informing its evaluation of the adoption of the IFRS for SMEs.

Keywords: IFRS for SMEs, international financial reporting standard, adoption, institutional factors

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Authors: Muhammad Arzim Naim, Saiful Azhar Rosly, Mohamad Sahari Nordin

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The objective of this study is to investigate the factors affecting the rise of Shariah non-compliance risk that can bring Islamic banks to succumb to monetary loss. Prior literatures have never analyzed such risk in details despite lots of it arguing on the validity of some Shariah compliance products. The Shariah non-compliance risk in this context is looking to the potentially failure of the facility to stand from the court test say that if the banks bring it to the court for compensation from the defaulted clients. The risk may also arise if the customers refuse to make the financing payments on the grounds of the validity of the contracts, for example, when relinquishing critical requirement of Islamic contract such as ownership, the risk that may lead the banks to suffer loss when the customer invalidate the contract through the court. The impact of Shariah non-compliance risk to Islamic banks is similar to that of legal risks faced by the conventional banks. Both resulted into monetary losses to the banks respectively. In conventional banking environment, losses can be in the forms of summons paid to the customers if they won the case. In banking environment, this normally can be in very huge amount. However, it is right to mention that for Islamic banks, the subsequent impact to them can be rigorously big because it will affect their reputation. If the customers do not perceive them to be Shariah compliant, they will take their money and bank it in other places. This paper provides new insights of risks faced by credit intensive Islamic banks by providing a new extension of knowledge with regards to the Shariah non-compliance risk by identifying its individual components that directly affecting the risk together with empirical evidences. Not limited to the Islamic banking fraternities, the regulators and policy makers should be able to use findings in this paper to evaluate the components of the Shariah non-compliance risk and make the necessary actions. The paper is written based on Malaysia’s Islamic banking practices which may not directly related to other jurisdictions. Even though the focuses of this study is directly towards to the Bay Bithaman Ajil or popularly known as BBA (i.e. sale with deferred payments) financing modality, the result from this study may be applicable to other Islamic financing vehicles.

Keywords: Islamic banking, Islamic finance, Shariah Non-compliance risk, Bay Bithaman Ajil (BBA), principal axis factoring

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Authors: Hamid Vahidkia

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Central to the World Court’s mission is the assurance of universal custom “as prove of a common hone acknowledged as law.” Understudies of the Court’s law have long been mindful that the Court has been superior at applying standard law than characterizing it. However until Nicaragua v. Joined together States, small hurt was done. For within the strongly challenged cases earlier to Nicaragua, the Court overseen to inspire commonalities in factious structure that floated its decisions toward the standard standards certain in state hone. The Court’s need of hypothetical unequivocality basically implied that a career opportunity emerged for a few eyewitnesses like me to endeavor to supply the lost hypothesis of custom.

Keywords: law, international law, jurisdication, customary

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Authors: Pramod Ghadge, Swadesh Srivastava

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Revenue generation of a logistics company depends on how the logistics cost of a shipment is calculated. Logistics cost of a shipment is a function of distance & speed of the shipment travel in a particular network, its volumetric size and dead weight. Logistics billing is based mainly on the consumption of the scarce resource (space or weight carrying capacity of a carrier). Shipment’s size or deadweight is a function of product and packaging weight, dimensions and flexibility. Hence, to arrive at a standard methodology to compute accurate cost to bill the customer, the interplay among above mentioned physical attributes along with their measurement plays a key role. This becomes even more complex for an ecommerce company, like Flipkart, which caters to shipments from both warehouse and marketplace in an unorganized non-standard market like India. In this paper, we will explore various methodologies to define a standard way of billing the non-standard shipments across a wide range of size, shape and deadweight. Those will be, usage of historical volumetric/dead weight data to arrive at a factor which can be used to compute the logistics cost of a shipment, also calculating the real/contour volume of a shipment to address the problem of irregular shipment shapes which cannot be solved by conventional bounding box volume measurements. We will also discuss certain key business practices and operational quality considerations needed to bring standardization and drive appropriate ownership in the ecosystem.

Keywords: contour volume, logistics, real volume, volumetric weight

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Authors: Ramin Mansouri

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The manhole is one of the types of structures that are installed at the site of change direction or change in the pipe diameter or sewage pipes as well as in step slope areas to reduce the flow velocity. In this study, the flow characteristics of hydraulic structures in a manhole structure have been investigated with a numerical model. In this research, the types of computational grid coarse, medium, and fines have been used for simulation. In order to simulate flow, k-ε model (standard, RNG, Realizable) and k-w model (standard SST) are used. Also, in order to find the best wall conditions, two types of standard and non-equilibrium wall functions were investigated. The turbulent model k-ε has the highest correlation with experimental results or all models. In terms of boundary conditions, constant speed is set for the flow input boundary, the output pressure is set in the boundaries which are in contact with the air, and the standard wall function is used for the effect of the wall function. In the numerical model, the depth at the output of the second manhole is estimated to be less than that of the laboratory and the output jet from the span. In the second regime, the jet flow collides with the manhole wall and divides into two parts, so hydraulic characteristics are the same as large vertical shaft hydraulic characteristics. In this situation, the turbulence is in a high range since it can be seen more energy loss in it. According to the results, energy loss in numerical is estimated at 9.359%, which is more than experimental data.

Keywords: manhole, energy, depreciation, turbulence model, wall function, flow

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Authors: Yousaf Tariq

Abstract:

There are many reasons which are involved in electronic equipment failure i.e. temperature, humidity, dust, smoke etc. Corrosive gases are also one of the factor which may involve in failure of equipment. Sensitivity of electronic equipment increased when “lead-free” regulation enforced on manufacturers. In data center, equipment like hard disk, servers, printed circuit boards etc. have been exposed to gaseous contamination due to increase in sensitivity. There is a worldwide standard to protect electronic industrial electronic from corrosive gases. It is well known as “ANSI/ISA S71.04 – 1985 - Environmental Conditions for Control Systems: Airborne Contaminants. ASHRAE Technical Committee (TC) 9.9 members also recommended ISA standard in their whitepaper on Gaseous and Particulate Contamination Guideline for data centers. TC 9.9 members represented some of the major IT equipment manufacturers e.g. IBM, HP, Cisco etc. As per standard practices, first step is to monitor air quality in data center. If contamination level shows more than G1, it means that gas-phase air filtration is required other than dust/smoke air filtration. It is important that outside fresh air entering in data center should have pressurization/re-circulated process in order to absorb corrosive gases and to maintain level within specified limit. It is also important that air quality monitoring should be conducted once in a year. Temperature and humidity should also be monitored as per standard practices to maintain level within specified limit.

Keywords: corrosive gases, corrosion, electronic equipment failure, ASHRAE, hard disk

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Authors: Sajan Antony Mathew, Bhukya Ramdas

Abstract:

Abstract—The impetus of wind energy deployment over the last few decades has seen potential sites being harvested very actively for wind farm development. Due to the scarce availability of highly potential sites, the turbines are getting more optimized in its location wherein minimum spacing between the turbines are resorted without comprising on the optimization of its energy yield. The optimization of the energy yield from a wind turbine is achieved by effective micrositing techniques. These time-tested techniques which are applied from site to site on terrain conditions that meet the requirements of the International standard for power performance measurements of wind turbines result in the positioning of wind turbines for optimized energy yields. The international standard for Power Curve Measurements has rules of procedure and methodology to evaluate the terrain, obstacles and sector for measurements. There are many challenges at the sites for complying with the requirements for terrain, obstacles and sector for measurements. Studies are being attempted to carry out these measurements within the scope of the international standard as various other procedures specified in alternate standards or the integration of LIDAR for Power Curve Measurements are in the nascent stage. The paper strives to assist in the understanding of the fact that if positioning of a wind turbine at a site is based on an optimized output, then there are no wake effects seen on the power curve of an adjacent wind turbine. The paper also demonstrates that an invalid sector for measurements could be used in the analysis in alteration to the requirement as per the international standard for power performance measurements. Therefore the paper strives firstly to demonstrate that if a wind turbine is optimally positioned, no wake effects are seen and secondly the sector for measurements in such a case could include sectors which otherwise would have to be excluded as per the requirements of International standard for power performance measurements.

Keywords: micrositing, optimization, power performance, wake effects

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Authors: Khadijeh Abhari, Seyed Shahram Shekarforoush, Saeid Hosseinzadeh

Abstract:

An in vivo trial was conducted to evaluate the effects of Bacillus coagulans, and inulin, either separately or in combination, on lipid profile using a rat model. Thirty-two male Wistar rats were randomly divided into four groups (n=8) and fed as follows: standard diet (control), standard diet with 5% w/w long chain inulin (prebiotic), standard diet with 109 spores/day spores of B. coagulans by orogastric gavage (probiotic), and standard diet with 5% w/w long chain inulin and 109 spores/day of B. coagulans (synbiotic). Rats were fed the treatments for 30 days. Serum samples were collected 10, 20 and 30 days following onset of treatment. Total cholesterol, HDL and LDL cholesterol and triglycerides concentrations were analyzed. Results of this study showed that inulin potentially affected the lipid profile. An obvious decrease in serum total cholesterol and LDL-cholestrol of rats fed with inulin in synbiotic and prebiotic groups was seen in all sampling days. Inulin fed rats also demonstrated higher levels of HDL-cholesterol concentration; however this value in probiotic and control fed rats remains without significant change. According to the results of this study, B. coagulans did not contribute to any lipid profile changes after 30 days. Thus, further in vitro investigations on the characteristic of these bacteria could be useful to gain insights into understanding the treatment of probiotics in order to achieve the maximum beneficial effect.

Keywords: bacillus coagulans, inulin, rat, lipid profile, synbiotic diet

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Authors: Guanqun Shi, Xueqing Zhang

Abstract:

The frequent occurrence of failures in PPP projects which caused great loss has raised attention from the government as well as the concessionaire. PPPs are complex arrangements for its long operation period and multiple players. Many types of risks in PPP projects may cause the project fail. The insurance is an important tool to transfer the risks. Through a comparison and analysis of international government PPP guidelines and contracts as well as the case studies worldwide, we have identified eight main insurance principles, discussed thirteen insurance types in different stages. An overall procedure would be established to improve the practices in PPP projects.

Keywords: public private partnerships, insurance, contract, risk

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Authors: Chutikarn Sriviboon, Witthaya Mekhum

Abstract:

The purposes of this research were to analyze and evaluate successful factors in OTOP production process for the developing of learning center on OTOP production process based on Sufficiency Economic Philosophy for sustainable life quality. The research has been designed as a qualitative study to gather information from 30 OTOP producers in Bangkontee District, Samudsongkram Province. They were all interviewed on 3 main parts. Part 1 was about the production process including 1) production 2) product development 3) the community strength 4) marketing possibility and 5) product quality. Part 2 evaluated appropriate successful factors including 1) the analysis of the successful factors 2) evaluate the strategy based on Sufficiency Economic Philosophy and 3) the model of learning center on OTOP production process based on Sufficiency Economic Philosophy for sustainable life quality. The results showed that the production did not affect the environment with potential in continuing standard quality production. They used the raw materials in the country. On the aspect of product and community strength in the past 1 year, it was found that there was no appropriate packaging showing product identity according to global market standard. They needed the training on packaging especially for food and drink products. On the aspect of product quality and product specification, it was found that the products were certified by the local OTOP standard. There should be a responsible organization to help the uncertified producers pass the standard. However, there was a problem on food contamination which was hazardous to the consumers. The producers should cooperate with the government sector or educational institutes involving with food processing to reach FDA standard. The results from small group discussion showed that the community expected high education and better standard living. Some problems reported by the community included informal debt and drugs in the community. There were 8 steps in developing the model of learning center on OTOP production process based on Sufficiency Economic Philosophy for sustainable life quality.

Keywords: production process, OTOP, sufficiency economic philosophy, learning center

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Authors: Seokbeen Lim, Gilwon Yoon

Abstract:

The readiness potential in brain waves is a brain activity related with an intention whose potential arises even before its conscious intention. This study was carried out in order to understand the generation and mechanism of the readiness potential more. The experiment with two subjects was conducted in two ways following the Oddball task protocol. Firstly, auditory stimuli were randomly presented to the subjects. The subject was allowed to press the keyboard with the right index finger only when the subject heard the target stimulus but not the standard stimulus. Secondly, unlike the first one, the auditory stimuli were randomly presented, and the subjects pressed the keyboard in the same manner, but at the same time with grasping action of the left hand. The readiness potential showed up for both of these experiments. In the first Oddball experiment, the readiness potential was detected only when the target stimulus was presented. However, in the second Oddball experiment with the left hand action of grasping something, the readiness potential was detected at the presentation of for both standard and target stimuli. However, detected readiness potentials with the target stimuli were larger than those of the standard stimuli. We found an interesting phenomenon that the readiness potential was able to be detected even the standard stimulus. This indicates that motor-related readiness potentials can be generated only by the intention to move. These results present a new perspective in psychology and brain engineering since subconscious brain action may be prior to conscious recognition of the intention.

Keywords: readiness potential, auditory stimuli, event-related potential, electroencephalography, oddball task

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Authors: Alena Nesterenko, Svetlana Petrikova

Abstract:

Research evaluation is one of the most important elements of self-regulation and development of researchers as it is impartial and independent process of assessment. The method of expert evaluations as a scientific instrument solving complicated non-formalized problems is firstly a scientifically sound way to conduct the assessment which maximum effectiveness of work at every step and secondly the usage of quantitative methods for evaluation, assessment of expert opinion and collective processing of the results. These two features distinguish the method of expert evaluations from long-known expertise widespread in many areas of knowledge. Different typical problems require different types of expert evaluations methods. Several issues which arise with these methods are experts’ selection, management of assessment procedure, proceeding of the results and remuneration for the experts. To address these issues an on-line system was created with the primary purpose of development of a versatile application for many workgroups with matching approaches to scientific work management. Online documentation assessment and statistics system allows: - To realize within one platform independent activities of different workgroups (e.g. expert officers, managers). - To establish different workspaces for corresponding workgroups where custom users database can be created according to particular needs. - To form for each workgroup required output documents. - To configure information gathering for each workgroup (forms of assessment, tests, inventories). - To create and operate personal databases of remote users. - To set up automatic notification through e-mail. The next stage is development of quantitative and qualitative criteria to form a database of experts. The inventory was made so that the experts may not only submit their personal data, place of work and scientific degree but also keywords according to their expertise, academic interests, ORCID, Researcher ID, SPIN-code RSCI, Scopus AuthorID, knowledge of languages, primary scientific publications. For each project, competition assessments are processed in accordance to ordering party demands in forms of apprised inventories, commentaries (50-250 characters) and overall review (1500 characters) in which expert states the absence of conflict of interest. Evaluation is conducted as follows: as applications are added to database expert officer selects experts, generally, two persons per application. Experts are selected according to the keywords; this method proved to be good unlike the OECD classifier. The last stage: the choice of the experts is approved by the supervisor, the e-mails are sent to the experts with invitation to assess the project. An expert supervisor is controlling experts writing reports for all formalities to be in place (time-frame, propriety, correspondence). If the difference in assessment exceeds four points, the third evaluation is appointed. As the expert finishes work on his expert opinion, system shows contract marked ‘new’, managers commence with the contract and the expert gets e-mail that the contract is formed and ready to be signed. All formalities are concluded and the expert gets remuneration for his work. The specificity of interaction of the examination officer with other experts will be presented in the report.

Keywords: expertise, management of research evaluation, method of expert evaluations, research evaluation

Procedia PDF Downloads 182