Search results for: modified audit opinions.

Authors: Deepak Chhabra, Gian Bhushan, Pankaj Chandna

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The present work deals with the optimal placement of piezoelectric actuators on a thin plate using Modified Control Matrix and Singular Value Decomposition (MCSVD) approach. The problem has been formulated using the finite element method using ten piezoelectric actuators on simply supported plate to suppress first six modes. The sizes of ten actuators are combined to outline one actuator by adding the ten columns of control matrix to form a column matrix. The singular value of column control matrix is considered as the fitness function and optimal positions of the actuators are obtained by maximizing it with GA. Vibration suppression has been studied for simply supported plate with piezoelectric patches in optimal positions using Linear Quadratic regulator) scheme. It is observed that MCSVD approach has given the position of patches adjacent to each-other, symmetric to the centre axis and given greater vibration suppression than other previously published results on SVD. 

Keywords: Closed loop Average dB gain, Genetic Algorithm (GA), LQR Controller, MCSVD, Optimal positions, Singular Value Decomposition (SVD) Approaches.

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Authors: A. S. Jambhale, B. V. Barbadekar

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Microwave energy can be used for drying purpose. It is unique process. It is distinctly different from conventional drying process. It is advantageous over conventional drying / heating processes. When microwave energy is used for drying purpose, the process can be accelerated with a better control to achieve uniform heating, more conversion efficiency, selective drying and ultimately improved product quality of the output. Also, less floor space and compact system are the added advantages. Existing low power microwave drying system is to be modified with suitable applicator. Appropriate sensors are to be used to measure parameters like moisture, temperature, weight of sample. Suitable high tech controller is to be used to control microwave power continuously from minimum to maximum. Phase - controller, cycle - controller and PWM - controller are some of the advanced power control techniques. It has been proposed to work on turmeric using high-tech phase controller to control the microwave power conveniently. The drying of turmeric with microwave energy employing phase controller gives better results as formulated in this paper and hence new approach of processing turmeric will open future doors of profit making to allied industries and the farmers.

Keywords: Applicator, microwave drying, phase controller.

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Authors: Bijay Kumar Sahoo, Ashok Kumar Srivastav

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We have investigated the effect of piezoelectric (PZ) polarization property in binary as well as in ternary wurtzite nitrides. It is found that with the presence of PZ polarization property, the phonon group velocity is modified. The change in phonon group velocity due to PZ polarization effect directly depends on piezoelectric tensor value. Using different piezoelectric tensor values recommended by different workers in the literature, percent change in group velocities of phonons has been estimated. The Debye temperatures and frequencies of binary nitrides GaN, AlN and InN are also calculated using the modified group velocities. For ternary nitrides AlxGa(1-x)N, InxGa(1-x)N and InxAl(1-x)N, the phonon group velocities have been calculated as a functions of composition. A small positive bowing is observed in phonon group velocities of ternary alloys. Percent variations in phonon group velocities are also calculated for a straightforward comparison among ternary nitrides. The results are expected to show a change in phonon relaxation rates and thermal conductivity of III-nitrides when piezoelectric polarization property is taken into consideration.

Keywords: Wirtzite nitrides, piezoelectric polarization, Phonon group velocity, Debye frequency and Debye temperature.

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Authors: A. Amar

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A new model namely, the crystal model, has been modified to calculate radius and density distribution of light nuclei up to 8Be. The crystal model has been modified according to solid state physics which uses the analogy between nucleon distribution and atoms distribution in the crystal. The model has analytical analysis to calculate the radius where the density distribution of light nuclei has been obtained from the analogy of crystal lattice. The distribution of nucleons over crystal has been discussed in general form. The equation used to calculate binding energy was taken from the solid-state model of repulsive and attractive force. The numbers of the protons were taken to control repulsive force where the atomic number was responsible for the attractive force. The parameter has been calculated from the crystal model was found to be proportional to the radius of the nucleus. The density distribution of light nuclei was taken as a summation of two clusters distribution as in 6Li=alpha+deuteron configuration. A test has been done on the data obtained for radius and density distribution using double folding for d+6,7Li with M3Y nucleon-nucleon interaction. Good agreement has been obtained for both radius and density distribution of light nuclei. The model failed to calculate the radius of 9Be, so modifications should be done to overcome discrepancy.

Keywords: nuclear lattice, crystal model, light nuclei, nuclear density distributions

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Authors: H. Naghawi, R. Al-Ajarmeh, R. Allouzi, A. AlKlub, K. Masarwah, A. AL-Quraini, M. Abu-Sarhan

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The main objective of this paper is to evaluate the use of plastic waste as a low cost asphalt binder modifier. For this purpose Marshall mix design procedure was used. Marshall mix design procedure seeks to select the Optimum Binder Content (OBC) to be added to a specific aggregate blend resulting in a mixture that satisfies the desired properties of strength and durability. In order to evaluate the plastic waste modified (PWM) asphalt mixtures, the OBC for the conventional asphalt mix was first identified, and then different percentages of crushed plastic waste by weight of the identified OBC were tested. Marshall test results for the modified asphalt mixtures were analyzed to find the optimum PWM content. Finally, the static indirect tensile strength (IDT) was determined for all mixtures using the splitting tensile test. It was found that PWM content of 7.43% by weight of OBC is recommended as the optimum PWM content needed for enhancing the performance of asphalt mixtures. It enhanced stability by 42.56%, flow by 89.91% and strength by 13.54%. This would lead to a more durable pavement by improving the pavement resistance to fatigue cracking and rutting.

Keywords: Binder content modifier, Marshall test, plastic waste, polyethylene terephthalate.

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Authors: Wided Guezguez, Nahla Ben Amor

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This paper proposes a new decision making approch based on quantitative possibilistic influence diagrams which are extension of standard influence diagrams in the possibilistic framework. We will in particular treat the case where several expert opinions relative to value nodes are available. An initial expert assigns confidence degrees to other experts and fixes a similarity threshold that provided possibility distributions should respect. To illustrate our approach an evaluation algorithm for these multi-source possibilistic influence diagrams will also be proposed.

Keywords: influnece diagram, decision making, graphical decision models, influence diagrams, possibility theory.

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Authors: Bib Paruhum Silalahi, Djihad Wungguli, Sugi Guritman

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Steepest descent method is a simple gradient method for optimization. This method has a slow convergence in heading to the optimal solution, which occurs because of the zigzag form of the steps. Barzilai and Borwein modified this algorithm so that it performs well for problems with large dimensions. Barzilai and Borwein method results have sparked a lot of research on the method of steepest descent, including alternate minimization gradient method and Yuan method. Inspired by previous works, we modified the step size of the steepest descent method. We then compare the modification results against the Barzilai and Borwein method, alternate minimization gradient method and Yuan method for quadratic function cases in terms of the iterations number and the running time. The average results indicate that the steepest descent method with the new step sizes provide good results for small dimensions and able to compete with the results of Barzilai and Borwein method and the alternate minimization gradient method for large dimensions. The new step sizes have faster convergence compared to the other methods, especially for cases with large dimensions.

Keywords: Convergence, iteration, line search, running time, steepest descent, unconstrained optimization.

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Authors: Hakim Aguedal, Abdelkader Iddou, Abdallah Aziz, Djillali Reda Merouani, Ferhat Bensaleh, Saleh Bensadek

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The textile industry produces high amount of colored effluent each year. The management or treatment of these discharges depends on the applied techniques. Adsorption is one of wastewater treatment techniques destined to treat this kind of pollution, and the performance and efficiency predominantly depend on the nature of the adsorbent used. Therefore, scientific research is directed towards the development of new materials using different physical and chemical treatments to improve their adsorption capacities. In the same perspective, we looked at the effect of the heat treatment on the effectiveness of diatomite, which is found in abundance in Algeria. The textile dye Orange Bezaktiv (SRL-150) which is used as organic pollutants in this study is provided by the textile company SOITEXHAM in Oran city (west Algeria). The effect of different physicochemical parameters on the adsorption of SRL-150 on natural and modified diatomite is studied, and the results of the kinetics and adsorption isotherms were modeled.

Keywords: Wastewater treatment, diatomite, adsorption, dye pollution, kinetic, Isotherm.

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Authors: B. Dora Arul Selvi, .N. Kamaraj

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Transient Stability is an important issue in power systems planning, operation and extension. The objective of transient stability analysis problem is not satisfied with mere transient instability detection or evaluation and it is most important to complement it by defining fast and efficient control measures in order to ensure system security. This paper presents a new Fuzzy Support Vector Machines (FSVM) to investigate the stability status of power systems and a modified generation rescheduling scheme to bring back the identified unstable cases to a more economical and stable operating point. FSVM improves the traditional SVM (Support Vector Machines) by adding fuzzy membership to each training sample to indicate the degree of membership of this sample to different classes. The preventive control based on economic generator rescheduling avoids the instability of the power systems with minimum change in operating cost under disturbed conditions. Numerical results on the New England 39 bus test system show the effectiveness of the proposed method.

Keywords: Fuzzy Support Vector Machine (FSVM), Incremental Cost, Preventive Control, Transient stability

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Authors: Marian Woźniak, Alicja Sobkowiak

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The world is entering a new path of development which is becoming the driving force of globalization. It is seen as an irreversible process of the present reality and has a significant impact on the transformation of economic, social and cultural rights. This also applies to changes in the rural environment which while emphasizing the global development should also maintain its identity and locality, and a rural community should do more to recognize the globalization of an opportunity than a threat to the Polish countryside. The paper discusses theoretical problems of rural development and the importance of diversification in rural areas and preserving the countryside life and there werepresente the opinions of residents of the Polish countryside on the impact of globalization on the development.

Keywords: globalization, rural areas

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Authors: Zulkufly Ramly

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This paper attempts to investigate the effect of corporate governance and shareholder monitoring mechanisms on cost of debt of Malaysian listed firms. We assess the quality of corporate governance using comprehensive corporate governance index, which consists of 139 items in six broad categories. We classify shareholder monitoring mechanisms into concentrated ownership, family, insider and government ownerships. Using panel sample from 2003 to 2007, regression results show that high corporate governance quality and concentrated ownership lower firm cost of debt. Debt issuers consider board structure and procedures, board compensation practices, accountability and audit, transparency and social and environmental activities as integral components of a good corporate governance framework.

Keywords: Corporate governance index, cost of debt, ownership structure, Malaysia.

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Authors: E. Cenderelli, E. Bruno, G. Iacoviello, A. Lazzini

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The financial sector is exposed to the risk of cyber-attacks like any other industrial sector. Furthermore, the topic of CybeRisk (cyber risk) has become particularly relevant given that Information Technology (IT) attacks have increased drastically in recent years, and cannot be stopped by single organizations requiring a response at international and national level. IT risk is never a matter purely for the IT manager, although he clearly plays a key role. A bank's risk management function requires a thorough understanding of the evolving risks as well as the tools and practical techniques available to address them. Upon the request of European and national legislation regarding CybeRisk in the financial system, banks are therefore called upon to strengthen the operational model for CybeRisk management. This will require an important change with a more intense collaboration with the structures that deal with information security for the development of an ad hoc system for the evaluation and control of this type of risk. The aim of the work is to propose a framework for the management and control of CybeRisk that will bridge the gap in the literature regarding the understanding and consideration of CybeRisk as an integral part of business management. The IT function has a strong relevance in the management of CybeRisk, which is perceived mainly as operational risk, but with a positive tendency on the part of risk management to the identification of CybeRisk assessment methods that are increasingly complete, quantitative and able to better describe the possible impacts on the business. The paper provides answers to the research questions: Is it possible to define a CybeRisk governance structure able to support the comparison between risk and security? How can the relationships between IT assets be integrated into a cyberisk assessment framework to guarantee a system of protection and risks control? From a methodological point of view, this research uses a case study approach. The choice of “Monte dei Paschi di Siena” was determined by the specific features of one of Italy’s biggest lenders. It is chosen to use an intensive research strategy: an in-depth study of reality. The case study methodology is an empirical approach to explore a complex and current phenomenon that develops over time. The use of cases has also the advantage of allowing the deepening of aspects concerning the "how" and "why" of contemporary events, on which the scholar has little control. The research bases on quantitative data and qualitative information obtained through semi-structured interviews of an open-ended nature and questionnaires to directors, members of the audit committee, risk, IT and compliance managers, and those responsible for internal audit function and anti-money laundering. The added value of the paper can be seen in the development of a framework based on a mapping of IT assets from which it is possible to identify their relationships for purposes of a more effective management and control of cyber risk.

Keywords: Bank, CybeRisk, information technology, risk management.

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Authors: P. Luangpaiboon

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Various intelligences and inspirations have been adopted into the iterative searching process called as meta-heuristics. They intelligently perform the exploration and exploitation in the solution domain space aiming to efficiently seek near optimal solutions. In this work, the bee algorithm, inspired by the natural foraging behaviour of honey bees, was adapted to find the near optimal solutions of the transportation management system, dynamic multi-zone dispatching. This problem prepares for an uncertainty and changing customers- demand. In striving to remain competitive, transportation system should therefore be flexible in order to cope with the changes of customers- demand in terms of in-bound and outbound goods and technological innovations. To remain higher service level but lower cost management via the minimal imbalance scenario, the rearrangement penalty of the area, in each zone, including time periods are also included. However, the performance of the algorithm depends on the appropriate parameters- setting and need to be determined and analysed before its implementation. BEE parameters are determined through the linear constrained response surface optimisation or LCRSOM and weighted centroid modified simplex methods or WCMSM. Experimental results were analysed in terms of best solutions found so far, mean and standard deviation on the imbalance values including the convergence of the solutions obtained. It was found that the results obtained from the LCRSOM were better than those using the WCMSM. However, the average execution time of experimental run using the LCRSOM was longer than those using the WCMSM. Finally a recommendation of proper level settings of BEE parameters for some selected problem sizes is given as a guideline for future applications.

Keywords: Meta-heuristic, Bee Algorithm, Dynamic Multi-Zone Dispatching, Linear Constrained Response SurfaceOptimisation Method, Weighted Centroid Modified Simplex Method

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Authors: Amadi Ugwulo Chinyere, Lewis D. Gbarayorks, Emem N. H. Inamete

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In this paper, the mandatory contribution, additional voluntary contribution (AVC) and administrative charges are merged together to determine the optimal investment strategy (OIS) for a pension plan member (PPM) in a defined contribution (DC) pension scheme under the modified constant elasticity of variance (M-CEV) model. We assume that the voluntary contribution is a stochastic process and a portfolio consisting of one risk free asset and one risky asset modeled by the M-CEV model is considered. Also, a stochastic differential equation consisting of PPM’s monthly contributions, voluntary contributions and administrative charges is obtained. More so, an optimization problem in the form of Hamilton Jacobi Bellman equation which is a nonlinear partial differential equation is obtained. Using power transformation and change of variables method, an explicit solution of the OIS and the value function are obtained under constant absolute risk averse (CARA). Furthermore, numerical simulations on the impact of some sensitive parameters on OIS were discussed extensively. Finally, our result generalizes some existing result in the literature.

Keywords: DC pension fund, modified constant elasticity of variance, optimal investment strategies, voluntary contribution, administrative charges.

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Authors: Melvin A. Ballera

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Prior literature in the field of adaptive and personalized learning sequence in e-learning have proposed and implemented various mechanisms to improve the learning process such as individualization and personalization, but complex to implement due to expensive algorithmic programming and need of extensive and prior data. The main objective of personalizing learning sequence is to maximize learning by dynamically selecting the closest teaching operation in order to achieve the learning competency of learner. In this paper, a revolutionary technique has been proposed and tested to perform individualization and personalization using modified reversed roulette wheel selection algorithm that runs at O(n). The technique is simpler to implement and is algorithmically less expensive compared to other revolutionary algorithms since it collects the dynamic real time performance matrix such as examinations, reviews, and study to form the RWSA single numerical fitness value. Results show that the implemented system is capable of recommending new learning sequences that lessens time of study based on student's prior knowledge and real performance matrix.

Keywords: E-learning, fitness value, personalized learning sequence, reversed roulette wheel selection algorithms.

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Authors: Simona Dostalova, Pavel Kopel, Marketa Vaculovicova, Vojtech Adam, Rene Kizek

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To ensure targeting of apoferritin nanocarrier with encapsulated doxorubicin drug, we used a peptide linker based on a protein G with N-terminus affinity towards Fc region of antibodies. To connect the peptide to the surface of apoferritin, the C-terminus of peptide was made of cysteine with affinity to gold. The surface of apoferritin with encapsulated doxorubicin (APODOX) was coated either with gold nanoparticles (APODOX-Nano) or gold(III) chloride hydrate reduced with sodium borohydride (APODOX-HAu). The reduction with sodium borohydride caused a loss of doxorubicin fluorescent properties and probably accompanied with the loss of its biological activity. Fluorescent properties of APODOX-Nano were similar to the unmodified APODOX; therefore it was more suited for the intended use. To evaluate the specificity of apoferritin modified with antibodies, ELISA-like method was used with the surface of microtitration plate wells coated by the antigen (goat anti-human IgG antibodies). To these wells, the nanocarrier was applied. APODOX without the modification showed 5× lower affinity to the antigen than APODOX-Nano modified gold and targeting antibodies (human IgG antibodies).

Keywords: Antibody targeting, apoferritin, doxorubicin, nanocarrier.

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Authors: Hoda Zolfagharnejad, Behnam Kamkar, Omid Abdi

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Crop coefficient (Kc) is an important factor contributing to estimation of evapotranspiration, and is also used to determine the irrigation schedule. This study investigated and determined the monthly Kc of winter wheat (Triticum aestivum L.) using five vegetation indices (VIs): Normalized Difference Vegetation Index (NDVI), Difference Vegetation Index (DVI), Soil Adjusted Vegetation Index (SAVI), Infrared Percentage Vegetation Index (IPVI), and Ratio Vegetation Index (RVI) of four basins in Golestan province, Iran. 14 Landsat-8 images according to crop growth stage were used to estimate monthly Kc of wheat. VIs were calculated based on infrared and near infrared bands of Landsat 8 images using Geographical Information System (GIS) software. The best VIs were chosen after establishing a regression relationship among these VIs with FAO Kc and Kc that was modified for the study area by the previous research based on R² and Root Mean Square Error (RMSE). The result showed that local modified SAVI with R²= 0.767 and RMSE= 0.174 was the best index to produce monthly wheat Kc maps.

Keywords: Crop coefficient, remote sensing, vegetation indices, wheat.

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Authors: Hayder Kamil Shanbara, Felicite Ruddock, William Atherton, Nassier A. Nassir

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Cold bitumen emulsion mixture (CBEM) offers a series benefits as compared with hot mix asphalt (HMA); these include environmental factors, energy saving, the resolution of logistical challenges that can characterise hot mix, and the potential to reserve funds. However, this mixture has some problems similar to any bituminous mixtures as it has low early strength, long curing time that needed to obtain the maximum performance, high air voids and considered inferior to HMA. Thus, CBEM has been used in limited applications such as lightly trafficked roads, footways and reinstatements. This laboratory study describes the development of CBEM using ordinary Portland cement (OPC) instead of the traditional mineral filler. Stiffness modulus, moisture damage and temperature sensitivity tests were used to evaluate the mechanical properties of the produced mixtures. The study concluded that there is a substantial improvement in the mechanical properties and moisture damage resistance of CBEMs containing OPC. Also, the produced cement modified CBEM shows a considerable lower thermal sensitivity than the conventional CBEM.

Keywords: Cold bitumen emulsion mixture, moisture damage, OPC, stiffness modulus, temperature sensitivity.

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Authors: R. Ziaie Moayed, M. Hamidzadeh

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The use of waste rubber chips not only can be of great importance in terms of the environment, but also can be used to increase the shear strength of soils. The purpose of this study was to evaluate the variation of the internal friction angle of liquefiable sandy soil using waste rubber chips. For this purpose, the geotechnical properties of unmodified and modified soil samples by waste lining rubber chips have been evaluated and analyzed by performing the triaxial consolidated drained test. In order to prepare the laboratory specimens, the sandy soil in part of Rudsar shores in Gilan province, north of Iran with high liquefaction potential has been replaced by two percent of waste rubber chips. Samples have been compressed until reaching the two levels of density of 15.5 and 16.7 kN/m³. Also, in order to find the optimal length of chips in sandy soil, the rectangular rubber chips with the widths of 0.5 and 1 cm and the lengths of 0.5, 1, and 2 cm were used. The results showed that the addition of rubber chips to liquefiable sandy soil greatly increases the shear resistance of these soils. Also, it can be seen that decreasing the width and increasing the length-to-width ratio of rubber chips has a direct impact on the shear strength of the modified soil samples with rubber chips.

Keywords: Improvement, shear strength, internal friction angle, sandy soil, rubber chip.

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Authors: Noor Suhana Sulaiman, Rohani Abu Bakar, Norrozila Sulaiman

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Intrusion Detection System is significant in network security. It detects and identifies intrusion behavior or intrusion attempts in a computer system by monitoring and analyzing the network packets in real time. In the recent year, intelligent algorithms applied in the intrusion detection system (IDS) have been an increasing concern with the rapid growth of the network security. IDS data deals with a huge amount of data which contains irrelevant and redundant features causing slow training and testing process, higher resource consumption as well as poor detection rate. Since the amount of audit data that an IDS needs to examine is very large even for a small network, classification by hand is impossible. Hence, the primary objective of this review is to review the techniques prior to classification process suit to IDS data.

Keywords: Intrusion Detection System, security, soft computing, classification.

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Authors: N. C. Sarkar, A. Bhaskar, Z. Zheng

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The driving behavior in area-based (i.e., non-lane based) traffic is induced by the presence of other individuals in the choice space from the driver’s visual perception area. The driving behavior of a subject vehicle is constrained by the potential leaders and leaders are frequently changed over time. This paper is to determine a stochastic model for a parameter of modified intelligent driver model (MIDM) in area-based traffic (as in developing countries). The parametric and non-parametric distributions are presented to fit the parameters of MIDM. The goodness of fit for each parameter is measured in two different ways such as graphically and statistically. The quantile-quantile (Q-Q) plot is used for a graphical representation of a theoretical distribution to model a parameter and the Kolmogorov-Smirnov (K-S) test is used for a statistical measure of fitness for a parameter with a theoretical distribution. The distributions are performed on a set of estimated parameters of MIDM. The parameters are estimated on the real vehicle trajectory data from India. The fitness of each parameter with a stochastic model is well represented. The results support the applicability of the proposed modeling for parameters of MIDM in area-based traffic flow simulation.

Keywords: Area-based traffic, car-following model, micro-simulation, stochastic modeling.

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Authors: Dimitris Balios, Stefanos Tantos

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Economic growth and social evolution are connected to trust relationships in a society. The quality of the accounting information, the tax information system and the tax audit mechanism evolve multiple benefits in an economy. Tax evasion, the illegal practice where people and companies do not pay taxes, is a crime because of the negative effect in economy and society. In this paper, we describe a theoretical framework on the characteristics of a fair and efficient tax auditing information system which could be a tool against tax evasion, a tool for an economy to grow, especially in countries that face fluctuations in economic activity. We conclude that a fair and efficient tax auditing information system increases the reliability of tax administration, improves taxpayers’ tax compliance and causes a developmental trajectory for the economy.

Keywords: Auditing information system, auditing mechanism, tax evasion, taxation, quality of accounting information.

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Authors: Hichem Omrani, Philippe Gerber, Patrick Bousch

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The problem of Small Area Estimation (SAE) is complex because of various information sources and insufficient data. In this paper, an approach for SAE is presented for decision-making at national, regional and local level. We propose an Empirical Best Linear Unbiased Predictor (EBLUP) as an estimator in order to combine several information sources to evaluate various indicators. First, we present the urban audit project and its environmental, social and economic indicators. Secondly, we propose an approach for decision making in order to estimate indicators. An application is used to validate the theoretical proposal. Finally, a decision support system is presented based on open-source environment.

Keywords: Small area estimation, statistical method, sampling, empirical best linear unbiased predictor (EBLUP), decision-making.

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Authors: M. Cynthya, V. Prabhawathi, D. Mukesh

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Food contamination occurs during post process handling. This leads to spoilage and growth of pathogenic microorganisms in the food, thereby reducing its shelf life or spreading of food borne diseases. Several methods are tried and one of which is use of antimicrobial packaging. Here, papain, a protease enzyme, is covalently immobilized with the help of glutarldehyde on polyurethane and used as a food wrap to protect food from microbial contamination. Covalent immobilization of papain was achieved at a pH of 7.4; temperature of 4°C; glutaraldehyde concentration of 0.5%; incubation time of 24h; and 50mg of papain. The formation of -C=Nobserved in the Fourier transform infrared spectrum confirmed the immobilization of the enzyme on the polymer. Immobilized enzyme retained higher activity than the native free enzyme. The modified polyurethane showed better reduction of Staphylococcus aureus biofilm than bare polymer film (eight folds reduction in live colonies, two times reduction in protein and 6 times reduction in carbohydrates). The efficacy of this was studied by wrapping it over S. aureus contaminated cottage cheese (paneer) and cheese and stored at a temperature of 4°C for 7days. The modified film reduced the bacterial contamination by eight folds when compared to the bare film. FTIR also indicated reduction in lipids, sugars and proteins in the biofilm.

Keywords: Cheese, Papain, polyurethane, Staphylococcus aureus.

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Authors: M. M. Shokrieh, A. Karamnejad

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This paper deals with a numerical analysis of the transient response of composite beams with strain rate dependent mechanical properties by use of a finite difference method. The equations of motion based on Timoshenko beam theory are derived. The geometric nonlinearity effects are taken into account with von Kármán large deflection theory. The finite difference method in conjunction with Newmark average acceleration method is applied to solve the differential equations. A modified progressive damage model which accounts for strain rate effects is developed based on the material property degradation rules and modified Hashin-type failure criteria and added to the finite difference model. The components of the model are implemented into a computer code in Mathematica 6. Glass/epoxy laminated composite beams with constant and strain rate dependent mechanical properties under dynamic load are analyzed. Effects of strain rate on dynamic response of the beam for various stacking sequences, load and boundary conditions are investigated.

Keywords: Composite beam, Finite difference method, Progressive damage modeling, Strain rate.

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Authors: Maria Mădălina Gîrbină, Nadia Albu, Cătălin Nicolae Albu

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This study realizes an empirical investigation of main factors to develop an accounting career, stereotypes on accountants and accounting and perceptions on future career path for a sample of master students in accounting. The research provides some insight into what master students consider when choosing their future career paths. The most important two reasons chosen by students were “career opportunities" and “future earnings. They see accounting as structured, governed by conformity, requiring skills in working with numbers, monotonous, accurate, more efficient than effective but also absorbing, interesting and involving a certain degree of novelty. Although these students plan to start their careers in a multinational or accounting/audit firm, most of those plan to leave after five years. It resulted that women value more flexibility and time requiring special attention in retention policies practiced by firms.

Keywords: Accounting career, students' perception, stereotypes.

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Authors: Aditi Shukla, Ambarish S. Vidyarthi, Subir Samanta

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The worldwide prevalence of H3N2 influenza virus and its increasing resistance to the existing drugs necessitates for the development of an improved/better targeting anti-influenza drug. H3N2 influenza neuraminidase is one of the two membrane-bound proteins belonging to group-2 neuraminidases. It acts as key player involved in viral pathogenicity and hence, is an important target of anti-influenza drugs. Oseltamivir is one of the potent drugs targeting this neuraminidase. In the present work, we have taken subtype N2 neuraminidase as the receptor and probable analogs of oseltamivir as drug molecules to study the protein-drug interaction in anticipation of finding efficient modified candidate compound. Oseltamivir analogs were made by modifying the functional groups using Marvin Sketch software and were docked using Schrodinger-s Glide. Oseltamivir analog 10 was detected to have significant energy value (16% less compared to Oseltamivir) and could be the probable lead molecule. It infers that some of the modified compounds can interact in a novel manner with increased hydrogen bonding at the active site of neuraminidase and it might be better than the original drug. Further work can be carried out such as enzymatic inhibition studies; synthesis and crystallizing the drug-target complex to analyze the interactions biologically.

Keywords: H3N2 Influenza, Neuraminidase, Oseltamiviranalogs, structure based drug designing

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Authors: Marianna I. Triantou, Petroula A. Tarantili

Abstract:

In this research work, poly (acrylonitrile-butadienestyrene)/ polypropylene (ABS/PP) blends were processed by melt compounding in a twin-screw extruder. Upgrading of the thermal characteristics of the obtained materials was attempted by the incorporation of organically modified montmorillonite (OMMT), as well as, by the addition of two types of compatibilizers; polypropylene grafted with maleic anhydride (PP-g-MAH) and ABS grafted with maleic anhydride (ABS-g-MAH). The effect of the above treatments was investigated separately and in combination. Increasing the PP content in ABS matrix seems to increase the thermal stability of their blend and the glass transition temperature (Tg) of SAN phase of ABS. From the other part, the addition of ABS to PP promotes the formation of its β-phase, which is maximum at 30 wt% ABS concentration, and increases the crystallization temperature (Tc) of PP. In addition, it increases the crystallization rate of PP.The β-phase of PP in ABS/PP blends is reduced by the addition of compatibilizers or/and organoclay reinforcement. The incorporation of compatibilizers increases the thermal stability of PP and reduces its melting (ΔΗm) and crystallization (ΔΗc) enthalpies. Furthermore it decreases slightly the Tgs of PP and SAN phases of ABS/PP blends. Regarding the storage modulus of the ABS/PP blends, it presents a change in their behavior at about 10°C and return to their initial behavior at ~110°C. The incorporation of OMMT to no compatibilized and compatibilized ABS/PP blends enhances their storage modulus.

Keywords: Acrylonitrile, butadiene, styrene terpolymer, compatibilizer, organoclay, polypropylene.

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Authors: Daniel L. Clinciu, Ikrom Abdulaev, Brian D. Oscar

Abstract:

Various personality profile tests are used to identify personality strengths and limits in individuals, helping both individuals and managers to optimize work and team effort in organizations. One such test, the Hartman’s personality profile, emphasizes four driving "core motives" influenced or affected by both strengths and limitations classified into four colors: Red - motivated by power; Blue - discipline and loyalty; White - peace; and Yellow – fun loving. Two shortcomings of Hartman’s personality test are noted; 1) only one selection for every item / situation allowed and 2) selection of an item / option even if not applicable. A test taker may be as much nurturing as he is opinionated but since “opinionated” seems less attractive the individual would likely select nurturing, causing a misidentification in personality strengths and limits. Since few individuals have a “strong” personality, it is difficult to assess their true personality strengths and limits allowing only one choice or requiring unwanted choices, undermining the potential of the test. We modified Hartman’s personality profile allowing test takers to make either multiple choices for any item / situation or leave them blank if applicable. Sixty-eight participants (38 males and 30 females), 17 - 49 years old, from countries in Asia, Europe, N. America, CIS, Africa, Latin America, and Oceania were included. 58 participants (85.3%) reported the modified test, allowing multiple / no choices better identified their personality strengths and limits, while 10 participants (14.7%) expressed the original (one choice version) was sufficient. The overall results show that our modified test enhanced the identification and balance of core personalities’ strengths and limits, aiding test takers, managers and organizations to better assess individual characteristics, particularly useful in making task-related, teamwork, and management decisions.

Keywords: Organizational behavior, personality tests, personality limitations, personality strengths, task management, team work.

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Authors: Amalia Triantafillidou, Georgios Lappas, Prodromos Yannas, Alexandros Kleftodimos

Abstract:

In this paper, an experiment was conducted to assess the impact of online deliberation on citizens’ attitudes. Specifically, this research compared pre and post deliberation opinions of participants who deliberated online via an asynchronous platform regarding the issue of political opinion polls. Results indicate that online deliberation had a positive effect on citizens’ attitudes since it was found that following deliberation participants changed their views regarding public opinion polls. Specifically, online deliberation improved discussants perceptions regarding the reliability of polls, while suppressing their negative views about the misuse of polls by media, polling organizations and politicians.

Keywords: Online deliberation, attitudes change, opinion polls, e-democracy.

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