Search results for: Play inclination
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 649

Search results for: Play inclination

319 The Integration of Environmental Educational Outcomes within Higher Education to Nurture Environmental Consciousness amongst Engineering Undergraduates

Authors: Sivapalan, S., Subramaniam, G., Clifford, M.J., Balbir Singh, M.S., Abdullah, A

Abstract:

Higher education has an important role to play in advocating environmentalism. Given this responsibility, the goal of higher education should therefore be to develop graduates with the knowledge, skills and values related to environmentalism. However, research indicates that there is a lack of consciousness amongst graduates on the need to be more environmentally aware, especially when it comes to applying the appropriate knowledge and skills related to environmentalism. Although institutions of higher learning do include environmental parameters within their undergraduate and postgraduate academic programme structures, the environmental boundaries are usually confined to specific engineering majors within an engineering programme. This makes environmental knowledge, skills and values exclusive to certain quarters of the higher education system. The incorporation of environmental literacy within higher education institutions as a whole is of utmost pertinence if a nation-s human capital is to be nurtured to become change agents for the preservation of environment. This paper discusses approaches that can be adapted by institutions of higher learning to include environmental literacy within the graduate-s higher learning experience.

Keywords: Higher education, engineering education, environmental literacy, Malaysia.

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318 Monte Carlo Analysis and Fuzzy Sets for Uncertainty Propagation in SIS Performance Assessment

Authors: Fares Innal, Yves Dutuit, Mourad Chebila

Abstract:

The object of this work is the probabilistic performance evaluation of safety instrumented systems (SIS), i.e. the average probability of dangerous failure on demand (PFDavg) and the average frequency of failure (PFH), taking into account the uncertainties related to the different parameters that come into play: failure rate (λ), common cause failure proportion (β), diagnostic coverage (DC)... This leads to an accurate and safe assessment of the safety integrity level (SIL) inherent to the safety function performed by such systems. This aim is in keeping with the requirement of the IEC 61508 standard with respect to handling uncertainty. To do this, we propose an approach that combines (1) Monte Carlo simulation and (2) fuzzy sets. Indeed, the first method is appropriate where representative statistical data are available (using pdf of the relating parameters), while the latter applies in the case characterized by vague and subjective information (using membership function). The proposed approach is fully supported with a suitable computer code.

Keywords: Fuzzy sets, Monte Carlo simulation, Safety instrumented system, Safety integrity level.

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317 FITTER - A Framework for Integrating Activity Tracking Technologies into Electric Recreation for Children and Adolescents

Authors: R. Altamimi, G. Skinner, K. Nesbitt

Abstract:

Encouraging physical activity amongst children and adolescents is becoming an increasingly relevant issue in modern society. Studies have shown that involving children and adolescents in physical activity is essential for their physical, mental and social development. However, with technology playing an increasingly important role in reducing physical work it is becoming more critical to incorporate adequate physical activities into our lives. One way to overcome this problem is to harness technology so that it promotes physical activities, for example, by motivating children and adolescents to exercise more. This paper describes a promising solution to the question of how to increase levels of physical activity in children and adolescents by combining gaming technologies with exercise tracking goals. This research describes a framework called FITTER (Framework for Integrating activity Tracking Technologies for Electronic Recreation) that combines video game play with more traditional, non-computer physical activities.

Keywords: Exergames, Home-based eHealth, Human-computer Interaction, Natural User Interfaces, Wearable Health Informatics.

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316 Visual Analytics in K 12 Education - Emerging Dimensions of Complexity

Authors: Linnea Stenliden

Abstract:

The aim of this paper is to understand emerging learning conditions, when a visual analytics is implemented and used in K 12 (education). To date, little attention has been paid to the role visual analytics (digital media and technology that highlight visual data communication in order to support analytical tasks) can play in education, and to the extent to which these tools can process actionable data for young students. This study was conducted in three public K 12 schools, in four social science classes with students aged 10 to 13 years, over a period of two to four weeks at each school. Empirical data were generated using video observations and analyzed with help of metaphors within Actor-network theory (ANT). The learning conditions are found to be distinguished by broad complexity, characterized by four dimensions. These emerge from the actors’ deeply intertwined relations in the activities. The paper argues in relation to the found dimensions that novel approaches to teaching and learning could benefit students’ knowledge building as they work with visual analytics, analyzing visualized data.

Keywords: Analytical reasoning, complexity, data use, problem space, visual analytics, visual storytelling, translation.

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315 Experimental Demonstration of an Ultra-Low Power Vertical-Cavity Surface-Emitting Laser for Optical Power Generation

Authors: S. Nazhan, Hassan K. Al-Musawi, Khalid A. Humood

Abstract:

This paper reports on an experimental investigation into the influence of current modulation on the properties of a vertical-cavity surface-emitting laser (VCSEL) with a direct square wave modulation. The optical output power response, as a function of the pumping current, modulation frequency, and amplitude, is measured for an 850 nm VCSEL. We demonstrate that modulation frequency and amplitude play important roles in reducing the VCSEL’s power consumption for optical generation. Indeed, even when the biasing current is below the static threshold, the VCSEL emits optical power under the square wave modulation. The power consumed by the device to generate light is significantly reduced to > 50%, which is below the threshold current, in response to both the modulation frequency and amplitude. An operating VCSEL device at low power is very desirable for less thermal effects, which are essential for a high-speed modulation bandwidth.

Keywords: VCSELs, optical power generation, power consumption, square wave modulation.

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314 Effect of Acid Adaptation on the Survival of Three Vibrio parahaemolyticus Strains under Simulated Gastric Condition and their Protein Expression Profiles

Authors: Ming-Lun Chiang, Hsi-Chia Chen, Chieh Wu, Yu-Ting Tseng, Ming-Ju Chen

Abstract:

In this study, three strains of Vibrio parahaemolyticus (690, BCRC 13023 and BCRC 13025) were subjected to acid adaptation at pH 5.5 for 90 min. The survival of acid-adapted and non-adapted V. parahaemolyticus strains under simulated gastric condition and their protein expression profiles were investigated. Results showed that acid adaptation increased the survival of the test V. parahaemolyticus strains after exposure to simulated gastric juice (pH 3). Additionally, acid adaptation also affected the protein expression in these V. parahaemolyticus strains. Nine proteins, identified as atpA, atpB, DnaK, GroEL, OmpU, enolase, fructose-bisphosphate aldolase, phosphoglycerate kinase and triosephosphate isomerase, were induced by acid adaptation in two or three of the test strains. These acid-adaptive proteins may play important regulatory roles in the acid tolerance response (ATR) of V. parahaemolyticus.

Keywords: Acid adaptation, protein expression, simulated gastric juice, Vibrio parahaemolyticus

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313 Resident-Aware Green Home

Authors: Ahlam Elkilani, Bayan Elsheikh Ali, Rasha Abu Romman, Amjed Al-mousa, Belal Sababha

Abstract:

The amount of energy the world uses doubles every 20 years. Green homes play an important role in reducing the residential energy demand. This paper presents a platform that is intended to learn the behavior of home residents and build a profile about their habits and actions. The proposed resident aware home controller intervenes in the operation of home appliances in order to save energy without compromising the convenience of the residents. The presented platform can be used to simulate the actions and movements happening inside a home. The paper includes several optimization techniques that are meant to save energy in the home. In addition, several test scenarios are presented that show how the controller works. Moreover, this paper shows the computed actual savings when each of the presented techniques is implemented in a typical home. The test scenarios have validated that the techniques developed are capable of effectively saving energy at homes.

Keywords: Green Home, Resident Aware, Resident Profile, Activity Learning, Machine Learning.

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312 Dynamic Soil-Structure Interaction Analysis of Reinforced Concrete Buildings

Authors: Abdelhacine Gouasmia, Abdelhamid Belkhiri, Allaeddine Athmani

Abstract:

The objective of this paper is to evaluate the effects of soil-structure interaction (SSI) on the modal characteristics and on the dynamic response of current structures. The objective is on the overall behaviour of a real structure of five storeys reinforced concrete (R/C) building typically encountered in Algeria. Sensitivity studies are undertaken in order to study the effects of frequency content of the input motion, frequency of the soil-structure system, rigidity and depth of the soil layer on the dynamic response of such structures. This investigation indicated that the rigidity of the soil layer is the predominant factor in soil-structure interaction and its increases would definitely reduce the deformation in the R/C structure. On the other hand, increasing the period of the underlying soil will cause an increase in the lateral displacements at story levels and create irregularity in the distribution of story shears. Possible resonance between the frequency content of the input motion and soil could also play an important role in increasing the structural response.

Keywords: Direct method, finite element method, foundation, R/C frame, soil-structure interaction.

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311 Optimal Prices under Revenue Sharing Contract in a Supply Chain with Direct Channel

Authors: Aussadavut Dumrongsiri

Abstract:

Westudy a dual-channel supply chain under decentralized setting in which manufacturer sells to retailer and to customers directly usingan online channel. A customer chooses the purchase-channel based on price and service quality. Also, to buy product from the retail store, the customer incurs a transportation cost influenced by the fluctuating gasoline cost. Both companies are under the revenue sharing contract. In this contract the retailer share a portion of the revenue to the manufacturer while the manufacturer will charge the lower wholesales price. The numerical result shows that the effects of gasoline costs, the revenue sharing ratio and the wholesale price play an important role in determining optimal prices. The result shows that when the gasoline price fluctuatesthe optimal on-line priceis relatively stable while the optimal retail price moves in the opposite direction of the gasoline prices.

Keywords: direct-channel, e-business, pricing model, dualchannel supply chain, gasoline cost, revenue sharing

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310 The Association of Matrix Metalloproteinase-3 Gene -1612 5A/6A Polymorphism with Susceptibility to Coronary Artery Stenosis in an Iranian Population

Authors: M. Seifi, S. Fallah, M. Firoozrai

Abstract:

Matrix metalloproteinase-3 (MMP3) is key member of the MMP family, and is known to be present in coronary atherosclerotic. Several studies have demonstrated that MMP-3 5A/6A polymorphism modify each transcriptional activity in allele specific manner. We hypothesized that this polymorphism may play a role as risk factor for development of coronary stenosis. The aim of our study was to estimate MMP-3 (5A/6A) gene polymorphism on interindividual variability in risk for coronary stenosis in an Iranian population.DNA was extracted from white blood cells and genotypes were obtained from coronary stenosis cases (n=95) and controls (n=100) by PCR (polymerase chain reaction) and restriction fragment length polymorphism techniques. Significant differences between cases and controls were observed for MMP3 genotype frequencies (X2=199.305, p< 0.001); the 6A allele was less frequently seen in the control group, compared to the disease group (85.79 vs. 78%, 6A/6A+5A/6A vs. 5A/5A, P≤0.001). These data imply the involvement of -1612 5A/6A polymorphism in coronary stenosis, and suggest that probably the 6A/6A MMP-3 genotype is a genetic susceptibility factor for coronary stenosis.

Keywords: Coronary artery stenosis, matrixmetalloproteinase-3, polymorphism, polymerase chain reaction.

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309 Biomechanical Findings in Patients with Bipartite Medial Cuneiforms

Authors: Aliza Lee, Mark Wilt, John Bonk, Scott Floyd, Bradley Hoffman, Karen Uchmanowicz

Abstract:

Bipartite medial cuneiforms are relatively rare but may play a significant role in biomechanical and gait abnormalities. It is believed that a bipartite medial cuneiform may alter the available range of motion due to its larger morphological variant, thus limiting the metatarsal plantarflexion needed to achieve adequate hallux dorsiflexion for normal gait. Radiographic and clinical assessment were performed on two patients who reported with foot pain along the first ray. Both patients had visible bipartite medial cuneiforms on MRI. Using gait plate and Metascan ™ analysis, both were noted to have four measurements far beyond the expected range. Medial and lateral heel peak pressure, hallux peak pressure, and 1st metatarsal peak pressure were all noted to be increased. These measurements are believed to be increased due to the hindrance placed on the available ROM of the first ray by the increased size of the medial cuneiform. A larger patient population would be needed to fully understand this developmental anomaly.

Keywords: Bipartite medial cuneiforms, cuneiform, developmental anomaly, gait abnormality.

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308 The Attitude of High School Teachers in Saudi Arabia towards Computers: Qualitative Study

Authors: Manal O. Alothman, Judy. Robertson

Abstract:

Teachers can play a huge role in encouraging students to use computers and can affect students’ attitudes towards computers. So understanding teachers’ beliefs and their use of computers is an important way to create effective motivational systems for teachers to use computers in the classroom in an effective way. A qualitative study (6 focus group) was carried out among Saudi High school teachers, both male and female, to examine their attitudes towards computers and to find out their computer skills and usage. The study showed a gender differences in that females were less likely to attend computer workshops, females also had less computer skills, and they have more negative attitudes towards computers than males. Also the study found that low computer skills in the classroom made students unlikely to have the lessons presented using computers. Furthermore, the study found some factors that effected teachers’ attitudes towards computers. These factors were computer experience and confidence as much having skills and good experience in computer use, the role and importance of computers had become in their life and in teaching as well.

Keywords: Attitude, Education, Student, Teacher, Technology.

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307 Automated Service Scene Detection for Badminton Game Analysis Using CHLAC and MRA

Authors: Fumito Yoshikawa, Takumi Kobayashi, Kenji Watanabe, Nobuyuki Otsu

Abstract:

Extracting in-play scenes in sport videos is essential for quantitative analysis and effective video browsing of the sport activities. Game analysis of badminton as of the other racket sports requires detecting the start and end of each rally period in an automated manner. This paper describes an automatic serve scene detection method employing cubic higher-order local auto-correlation (CHLAC) and multiple regression analysis (MRA). CHLAC can extract features of postures and motions of multiple persons without segmenting and tracking each person by virtue of shift-invariance and additivity, and necessitate no prior knowledge. Then, the specific scenes, such as serve, are detected by linear regression (MRA) from the CHLAC features. To demonstrate the effectiveness of our method, the experiment was conducted on video sequences of five badminton matches captured by a single ceiling camera. The averaged precision and recall rates for the serve scene detection were 95.1% and 96.3%, respectively.

Keywords: Badminton, CHLAC, MRA, Video-based motiondetection

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306 Combinatorial Optimisation of Worm Propagationon an Unknown Network

Authors: Eric Filiol, Edouard Franc, Alessandro Gubbioli, Benoit Moquet, Guillaume Roblot

Abstract:

Worm propagation profiles have significantly changed since 2003-2004: sudden world outbreaks like Blaster or Slammer have progressively disappeared and slower but stealthier worms appeared since, most of them for botnets dissemination. Decreased worm virulence results in more difficult detection. In this paper, we describe a stealth worm propagation model which has been extensively simulated and analysed on a huge virtual network. The main features of this model is its ability to infect any Internet-like network in a few seconds, whatever may be its size while greatly limiting the reinfection attempt overhead of already infected hosts. The main simulation results shows that the combinatorial topology of routing may have a huge impact on the worm propagation and thus some servers play a more essential and significant role than others. The real-time capability to identify them may be essential to greatly hinder worm propagation.

Keywords: Combinatorial worm, worm spreading, worm virulence, stealth worm, spreading simulation, vertex cover, networktopology, WAST simulator, SuWAST simulator.

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305 Design of Reconfigurable Parasitic Antenna for Single RF Chain MIMO Systems

Authors: C. Arunachalaperumal, B. Chandru, J. M. Mathana

Abstract:

In recent years parasitic antenna play major role in MIMO systems because of their gain and spectral efficiency. In this paper, single RF chain MIMO transmitter is designed using reconfigurable parasitic antenna. The Spatial Modulation (SM) is a recently proposed scheme in MIMO scenario which activates only one antenna at a time. The SM entirely avoids ICI and IAS, and only requires a single RF chain at the transmitter. This would switch ON a single transmit-antenna for data transmission while all the other antennas are kept silent. The purpose of the parasitic elements is to change the radiation pattern of the radio waves which is emitted from the driven element and directing them in one direction and hence introduces transmit diversity. Diode is connect between the patch and ground by changing its state (ON and OFF) the parasitic element act as reflector and director and also capable of steering azimuth and elevation angle. This can be achieved by changing the input impedance of each parasitic element through single RF chain. The switching of diode would select the single parasitic antenna for spatial modulation. This antenna is expected to achieve maximum gain with desired efficiency.

Keywords: MIMO system, single RF chain, Parasitic Antenna.

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304 Elastic Stress Analysis of Composite Cantilever Beam Loaded Uniformly

Authors: A. Kurşun, M. Tunay Çetin, E. Çetin, H. Aykul

Abstract:

In this investigation an elastic stress analysis is carried out a woven steel fiber reinforced thermoplastic cantilever beam loaded uniformly at the upper surface. The composite beam material consists of low density polyethylene as a thermoplastic (LDFE, f.2.12) and woven steel fibers. Granules of the polyethylene are put into the moulds and they are heated up to 160°C by using electrical resistance. Subsequently, the material is held for 5min under 2.5 MPa at this temperature. The temperature is decreased to 30°C under 15 MPa pressure in 3min. Closed form solution is found satisfying both the governing differential equation and boundary conditions. We investigated orientation angle effect on stress distribution of composite cantilever beams. The results show that orientation angle play an important role in determining the responses of a woven steel fiber reinforced thermoplastic cantilever beams and an optimal design of these structures.

Keywords: Cantilever beam, elastic stress analysis, orientation angle, thermoplastic.

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303 Performance Evaluation of Iris Region Detection and Localization for Biometric Identification System

Authors: Chit Su Htwe, Win Htay

Abstract:

The iris recognition technology is the most accurate, fast and less invasive one compared to other biometric techniques using for example fingerprints, face, retina, hand geometry, voice or signature patterns. The system developed in this study has the potential to play a key role in areas of high-risk security and can enable organizations with means allowing only to the authorized personnel a fast and secure way to gain access to such areas. The paper aim is to perform the iris region detection and iris inner and outer boundaries localization. The system was implemented on windows platform using Visual C# programming language. It is easy and efficient tool for image processing to get great performance accuracy. In particular, the system includes two main parts. The first is to preprocess the iris images by using Canny edge detection methods, segments the iris region from the rest of the image and determine the location of the iris boundaries by applying Hough transform. The proposed system tested on 756 iris images from 60 eyes of CASIA iris database images.

Keywords: Canny, C#, hough transform, image preprocessing.

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302 Assessment the Effect of Setback in Height of Frame on Reinforcement Structures

Authors: Farshad Mehrabi, Ali kheirodin, Mohsen Gerami

Abstract:

Ambiguities in effects of earthquake on various structures in all earthquake codes would necessitate more study and research concerning influential factors on dynamic behavior. Previous studies which were done on different features in different buildings play a major role in the type of response a structure makes to lateral vibrations. Diagnosing each of these irregularities can help structure designers in choosing appropriate setbacks for decreasing possible damages. Therefore vertical setback is one of the irregularity factors in the height of the building where can be seen in skyscrapers and hotels. Previous researches reveal notable changes in the place of these setbacks showing dynamic response of the structure. Consequently analyzing 48 models of concrete frames for 3, 6 and 9 stories heights with three different bays in general shape of a surface decline by height have been constructed in ETABS2000 software, and then the shape effect of each and every one of these frames in period scale has been discussed. The result of this study reveals that not only mass, stiffness and height but also shape of the frame is influential.

Keywords: period, concrete frame, irregularity in height, decrease in plan surface, dynamic behavior

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301 An Anatomically-Based Model of the Nerves in the Human Foot

Authors: Muhammad Zeeshan UlHaque, Peng Du, Leo K. Cheng, Marc D. Jacobs

Abstract:

Sensory nerves in the foot play an important part in the diagnosis of various neuropathydisorders, especially in diabetes mellitus.However, a detailed description of the anatomical distribution of the nerves is currently lacking. A computationalmodel of the afferent nerves inthe foot may bea useful tool for the study of diabetic neuropathy. In this study, we present the development of an anatomically-based model of various major sensory nerves of the sole and dorsal sidesof the foot. In addition, we presentan algorithm for generating synthetic somatosensory nerve networks in the big-toe region of a right foot model. The algorithm was based on a modified version of the Monte Carlo algorithm, with the capability of being able to vary the intra-epidermal nerve fiber density in differentregionsof the foot model. Preliminary results from the combinedmodel show the realistic anatomical structure of the major nerves as well as the smaller somatosensory nerves of the foot. The model may now be developed to investigate the functional outcomes of structural neuropathyindiabetic patients.

Keywords: Diabetic neuropathy, Finite element modeling, Monte Carlo Algorithm, Somatosensory nerve networks

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300 Dynamic Interrelationship among the Stock Markets of India, Pakistan and United States

Authors: A. Iqbal, N. Khalid, S. Rafiq

Abstract:

The interrelationship between international stock markets has been a key study area among the financial market researchers for international portfolio management and risk measurement. The characteristics of security returns and their dynamics play a vital role in the financial market theory. This study is an attempt to find out the dynamic linkages among the equity market of USA and emerging markets of Pakistan and India using daily data covering the period of January 2003–December 2009. The study utilizes Johansen (Journal of Economic Dynamics and Control, 12, 1988) and Johansen and Juselius (Oxford Bulletin of Economics and Statistics, 52, 1990) cointegration procedure for long run relationship and Granger-causality tests based on Toda and Yamamoto (Journal of Econometrics, 66, 1995) methodology. No cointegration was found among stock markets of USA, Pakistan and India, while Granger-causality test showed the evidence of unidirectional causality running from New York stock exchange to Bombay and Karachi stock exchanges.

Keywords: Causality, Cointegration, India, Pakistan, Stock Markets, US.

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299 Selenium Content in Agricultural Soils and Wheat from the Balkan Peninsula

Authors: S. Krustev, V. Angelova, P. Zaprjanova

Abstract:

Selenium (Se) is an essential micro-nutrient for human and animals but it is highly toxic. Its organic compounds play an important role in biochemistry and nutrition of the cells. Concentration levels of this element in the different regions of the world vary considerably. This study aimed to compare the availability and levels of the Se in some rural areas of the Balkan Peninsula and relationship with the concentrations of other trace elements. For this purpose soil samples and wheat grains from different regions of Bulgaria, Serbia, Nord Macedonia, Romania, and Greece situated far from large industrial centers have been analyzed. The main methods for their determination were the atomic spectral techniques – atomic absorption and plasma atomic emission. As a result of this study, data on microelements levels from the main grain-producing regions of the Balkan Peninsula were determined and systematized. The presented results confirm the low levels of Se in this region: 0.222– 0.962 mg.kg-1 in soils and 0.001 - 0.005 mg.kg-1 in wheat grains and require measures to offset the effect of this deficiency.

Keywords: Agricultural soils, Balkan Peninsula, rural areas, selenium.

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298 Use of Social Networks and Mobile Technologies in Education

Authors: Václav Maněna, Roman Dostál, Štěpán Hubálovský

Abstract:

Social networks play an important role in the lives of children and young people. Along with the high penetration of mobile technologies such as smartphones and tablets among the younger generation, there is an increasing use of social networks already in elementary school. The paper presents the results of research, which was realized at schools in the Hradec Králové region. In this research, the authors focused on issues related to communications on social networks for children, teenagers and young people in the Czech Republic. This research was conducted at selected elementary, secondary and high schools using anonymous questionnaires. The results are evaluated and compared with the results of the research, which has been realized in 2008. The authors focused on the possibilities of using social networks in education. The paper presents the possibility of using the most popular social networks in education, with emphasis on increasing motivation for learning. The paper presents comparative analysis of social networks, with regard to the possibility of using in education as well.

Keywords: Social networks, motivation, e-learning, mobile technology.

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297 Mathematical modeling of Bi-Substrate Enzymatic Reactions with Ping-Pong Mechanism in the Presence of Competitive Inhibitors

Authors: Rafayel A. Azizyan, Aram E. Gevogyan, Valeri B. Arakelyan, Emil S. Gevorgyan

Abstract:

The mathematical modeling of different biological processes is usually used to predict or assess behavior of systems in which these processes take place. This study deals with mathematical and computer modeling of bi-substrate enzymatic reactions with ping-pong mechanism, which play an important role in different biochemical pathways. Besides that, three models of competitive inhibition were designed using different software packages. The main objective of this study is to represent the results from in silico investigation of bi-substrate enzymatic reactions with ordered pingpong mechanism in the presence of competitive inhibitors, as well as to describe in details the inhibition effects. The simulation of the models with certain kinetic parameters allowed investigating the behavior of reactions as well as determined some interesting aspects concerning influence of different cases of competitive inhibition. Simultaneous presence of two inhibitors, competitive to the S1 and S2 substrates have been studied. Moreover, we have found the pattern of simultaneous influence of both inhibitors.

Keywords: Mathematical modeling, bi-substrate enzymatic reactions, ping-pong mechanism, competitive inhibition.

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296 Financial Statement Fraud: The Need for a Paradigm Shift to Forensic Accounting

Authors: Ifedapo Francis Awolowo

Abstract:

The unrelenting series of embarrassing audit failures should stimulate a paradigm shift in accounting. And in this age of information revolution, there is need for a constant improvement on the products or services one offers to the market in order to be relevant. This study explores the perceptions of external auditors, forensic accountants and accounting academics on whether a paradigm shift to forensic accounting can reduce financial statement frauds. Through Neo-empiricism/inductive analytical approach, findings reveal that a paradigm shift to forensic accounting might be the right step in the right direction in order to increase the chances of fraud prevention and detection in the financial statement. This research has implication on accounting education on the need to incorporate forensic accounting into present day accounting curriculum. Accounting professional bodies, accounting standard setters and accounting firms all have roles to play in incorporating forensic accounting education into accounting curriculum. Particularly, there is need to alter the ISA 240 to make the prevention and detection of frauds the responsibilities of bot those charged with the management and governance of companies and statutory auditors.

Keywords: Financial statement fraud, forensic accounting, fraud prevention and detection, auditing, audit expectation gap, corporate governance.

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295 Annoyance Caused by Air Pollution: A Comparative Study of Two Industrialized Regions

Authors: Milena M. Melo, Jane M. Santos, Severine Frere, Valderio A. Reisen, Neyval C. Reis Jr., Maria de Fátima S. Leite

Abstract:

Although there had been a many studies that shows the impact of air pollution on physical health, comparatively less was known of human behavioral responses and annoyance impacts. Annoyance caused by air pollution is a public health problem because it can be an ambient stressor causing stress and disease and can affect quality of life. The objective of this work is to evaluate the annoyance caused by air pollution in two different industrialized urban areas, Dunkirk (France) and Vitoria (Brazil). The populations of these cities often report feeling annoyed by dust. Surveys were conducted, and the collected data were analyzed using statistical analyses. The results show that sociodemographic variables, importance of air quality, perceived industrial risk, perceived air pollution and occurrence of health problems play important roles in the perceived annoyance. These results show the existence of a common problem in geographically distant areas and allow stakeholders to develop prevention strategies.

Keywords: Air pollution, annoyance, industrial risks, perception of pollution, public health, settled dust.

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294 Precious and Rare Metals in Overburden Carbonaceous Rocks: Methods of Extraction

Authors: Tatyana Alexandrova, Alexandr Alexandrov, Nadezhda Nikolaeva

Abstract:

A problem of complex mineral resources development is urgent and priority, it is aimed at realization of the processes of their ecologically safe development, one of its components is revealing the influence of the forms of element compounds in raw materials and in the processing products. In view of depletion of the precious metal reserves at the traditional deposits in the XXI century the large-size open cast deposits, localized in black shale strata begin to play the leading role. Carbonaceous (black) shales carry a heightened metallogenic potential. Black shales with high content of carbon are widely distributed within the scope of Bureinsky massif. According to academician Hanchuk`s data black shales of Sutirskaya series contain generally PGEs native form. The presence of high absorptive towards carbonaceous matter gold and PGEs compounds in crude ore results in decrease of valuable components extraction because of their sorption into dissipated carbonaceous matter.

Keywords: Сarbonaceous rocks, bitumens, precious metals, concentration, extraction.

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293 Analyzing Current Transformer’s Transient and Steady State Behavior for Different Burden’s Using LabVIEW Data Acquisition Tool

Authors: D. Subedi, D. Sharma

Abstract:

Current transformers (CTs) are used to transform large primary currents to a small secondary current. Since most standard equipment’s are not designed to handle large primary currents the CTs have an important part in any electrical system for the purpose of Metering and Protection both of which are integral in Power system. Now a days due to advancement in solid state technology, the operation times of the protective relays have come to a few cycles from few seconds. Thus, in such a scenario it becomes important to study the transient response of the current transformers as it will play a vital role in the operating of the protective devices.

This paper shows the steady state and transient behavior of current transformers and how it changes with change in connected burden. The transient and steady state response will be captured using the data acquisition software LabVIEW. Analysis is done on the real time data gathered using LabVIEW. Variation of current transformer characteristics with changes in burden will be discussed.

Keywords: Accuracy, Accuracy limiting factor, Burden, Current Transformer, Instrument Security factor.

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292 Augmenting People's Creative Idea Generation Using an Artificial Intelligent Sketching Collaborator

Authors: Joseph Maloba Makokha

Abstract:

Idea generation is an important part of the design process, and many strategies to support this stage have been developed. As artificial intelligence (AI) gains adoption in many domains, we need to understand its role, if any, in the design process. This paper introduces the concept of a “Disruptive Interjector”, an AI system that frequently interjects with suggestions based on observing what a user does. The concept emanates from a study that was conducted with pairs of humans on one hand, and human-AI pairs on the other collaborating on idea generation by sketching. Results from a study show that participants who collaborated with, and took cues from the AI sketch suggestions generated more ideas; and also had more ideas ranked by experts as “creative” compared to two humans working together on the same tasks. It is notable that while researchers from diverse fields of engineering, psychology, art and others have explored conditions and environments that enhance people's creativity - and have provided insights on creativity in general - there still exists a gap on the role that AI can play on creativity. We attempt to narrow this gap.

Keywords: Artificial intelligence, design collaboration, creativity, human-machine collaboration, machine learning.

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291 Effects of Introducing Similarity Measures into Artificial Bee Colony Approach for Optimization of Vehicle Routing Problem

Authors: P. Shunmugapriya, S. Kanmani, P. Jude Fredieric, U. Vignesh, J. Reman Justin, K. Vivek

Abstract:

Vehicle Routing Problem (VRP) is a complex combinatorial optimization problem and it is quite difficult to find an optimal solution consisting of a set of routes for vehicles whose total cost is minimum. Evolutionary and swarm intelligent (SI) algorithms play a vital role in solving optimization problems. While the SI algorithms perform search, the diversity between the solutions they exploit is very important. This is because of the need to avoid early convergence and to get an appropriate balance between the exploration and exploitation. Therefore, it is important to check how far the solutions are diverse. In this paper, we measure the similarity between solutions, which ABC exploits while optimizing VRP. The similar solutions found are discarded at the end of the iteration and only unique solutions are passed on to the next iteration. The bees of discarded solutions become scouts and they start searching for new solutions. This process is continued and results show that the solution is optimized at lesser number of iterations but with the overhead of computing similarity in all the iterations. The problem instance from Solomon benchmarked dataset has been used for evaluating the presented methodology.

Keywords: ABC algorithm, vehicle routing problem, optimization, Jaccard’s similarity measure.

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290 Human Resource Management Practices, Person-Environment Fit and Financial Performance in Brazilian Publicly Traded Companies

Authors: Bruno Henrique Rocha Fernandes, Amir Rezaee, Jucelia Appio

Abstract:

The relation between Human Resource Management (HRM) practices and organizational performance remains the subject of substantial literature. Though many studies demonstrated positive relationship, still major influencing variables are not yet clear. This study considers the Person-Environment Fit (PE Fit) and its components, Person-Supervisor (PS), Person-Group (PG), Person-Organization (PO) and Person-Job (PJ) Fit, as possible explanatory variables. We analyzed PE Fit as a moderator between HRM practices and financial performance in the “best companies to work” in Brazil. Data from HRM practices were classified through the High Performance Working Systems (HPWS) construct and data on PE-Fit were obtained through surveys among employees. Financial data, consisting of return on invested capital (ROIC) and price earnings ratio (PER) were collected for publicly traded best companies to work. Findings show that PO Fit and PJ Fit play a significant moderator role for PER but not for ROIC.

Keywords: Financial performance, human resource management, high performance working systems, person-environment fit.

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