Search results for: cloud storage auditing
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 872

Search results for: cloud storage auditing

512 Comparison of Different Techniques for Processing and Preserving fish Rastrineobola argentea from Lake Victoria, Kenya

Authors: Ayub V. O. Ofulla, Jackson H. O. Onyuka, Samuel Wagai, Douglas Anyona, Gabriel O. Dida, John Gichuki

Abstract:

This study was set to determine the antimicrobial activities of brine salting, chlorinated solution, and oil frying treatments on enteric bacteria and fungi in Rastrineobola argentea fish from fish landing beaches within L. Victoria basin of western Kenya. Statistical differences in effectiveness of the different treatment methods was determined by single factor ANOVA, and paired two-tail t-Test was performed to compare the differences in moisture contents before and after storage. Oil fried fish recorded the lowest microbial loads, sodium chloride at 10% concentration was the second most effective and chlorinated solution even at 150ppm was the least effective against the bacteria and fungi in fish. Moisture contents of the control and treated fish were significantly lower after storage. These results show that oil frying of fish should be adopted for processing and preserving Rastrineobola argentea which is the most abundant and affordable fish species from Lake Victoria.

Keywords: Fish landing beaches, Lake Victoria, oil frying, preservatives.

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511 Optimal Placement and Sizing of Energy Storage System in Distribution Network with Photovoltaic Based Distributed Generation Using Improved Firefly Algorithms

Authors: Ling Ai Wong, Hussain Shareef, Azah Mohamed, Ahmad Asrul Ibrahim

Abstract:

The installation of photovoltaic based distributed generation (PVDG) in active distribution system can lead to voltage fluctuation due to the intermittent and unpredictable PVDG output power. This paper presented a method in mitigating the voltage rise by optimally locating and sizing the battery energy storage system (BESS) in PVDG integrated distribution network. The improved firefly algorithm is used to perform optimal placement and sizing. Three objective functions are presented considering the voltage deviation and BESS off-time with state of charge as the constraint. The performance of the proposed method is compared with another optimization method such as the original firefly algorithm and gravitational search algorithm. Simulation results show that the proposed optimum BESS location and size improve the voltage stability.

Keywords: BESS, PVDG, firefly algorithm, voltage fluctuation.

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510 Utilization of Advanced Data Storage Technology to Conduct Construction Industry on Clear Environment

Authors: Javad Majrouhi Sardroud, Mukesh C. Limbachiya

Abstract:

Construction projects generally take place in uncontrolled and dynamic environments where construction waste is a serious environmental problem in many large cities. The total amount of waste and carbon dioxide emissions from transportation vehicles are still out of control due to increasing construction projects, massive urban development projects and the lack of effective tools for minimizing adverse environmental impacts in construction. This research is about utilization of the integrated applications of automated advanced tracking and data storage technologies in the area of environmental management to monitor and control adverse environmental impacts such as construction waste and carbon dioxide emissions. Radio Frequency Identification (RFID) integrated with the Global Position System (GPS) provides an opportunity to uniquely identify materials, components, and equipments and to locate and track them using minimal or no worker input. The transmission of data to the central database will be carried out with the help of Global System for Mobile Communications (GSM).

Keywords: Clear environment, Construction industry, RFID.

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509 A Study on the Relation between Auditor Rotation and Audit Quality in Iranian Firms

Authors: Bita Mashayekhi, Marjan Fayyazi, Parisa Sefati

Abstract:

Audit quality is a popular topic in accounting and auditing research because recent decades’ financial crises reduce the reliability of financial reports to public investors and cause significant doubt about the audit profession. Therefore, doing research to identify effective factors in improving audit quality is necessary for bringing back public investors’ trust to financial statements as well as audit reports. In this study, we explore the relationship between audit rotation and audit quality. For this purpose, we employ the Duff (2009) model of audit quality to measure audit quality and use a questionnaire survey of 27 audit service quality attributes. Our results show that there is a negative relationship between auditor’s rotation and audit quality as we consider the auditor’s reputation, capability, assurance, experience, and responsiveness as surrogates for audit quality. There is no evidence for verifying a same relationship when we use the auditor’s independence and expertise for measuring audit quality.

Keywords: Audit quality, auditor’s rotation, reputation, capability, assurance, experience, responsiveness, independence, expertise.

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508 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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507 Constructal Enhancement of Fins Design Integrated to Phase Change Materials

Authors: Varun Joshi, Manish K. Rathod

Abstract:

The latent heat thermal energy storage system is a thrust area of research due to exuberant thermal energy storage potential. The thermal performance of PCM is significantly augmented by installation of the high thermal conductivity fins. The objective of the present study is to obtain optimum size and location of the fins to enhance diffusion heat transfer without altering overall melting time. Hence, the constructal theory is employed to eliminate, resize, and re-position the fins. A numerical code based on conjugate heat transfer coupled enthalpy porosity approached is developed to solve Navier-Stoke and energy equation.The numerical results show that the constructal fin design has enhanced the thermal performance along with the increase in the overall volume of PCM when compared to conventional. The overall volume of PCM is found to be increased by half of total of volume of fins. The elimination and repositioning the fins at high temperature gradient from low temperature gradient is found to be vital.

Keywords: Constructal theory, enthalpy porosity approach, phase change materials, fins.

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506 Process Development of Safe and Ready-to-eat Raw Oyster Meat by Irradiation Technology

Authors: Pattama Ratana-Arporn, Pongtep Wilaipun

Abstract:

White scar oyster (Crassostrea belcheri) is often eaten raw and being the leading vehicle for foodborne disease, especially Salmonella Weltevreden which exposed the prominent and most resistant to radiation. Gamma irradiation at a low dose of 1 kGy was enough to eliminate S. Weltevreden contaminated in oyster meat at a level up to 5 log CFU/g while it still retain the raw characteristics and equivalent sensory quality as the non-irradiated one. Process development of ready-to-eat chilled oyster meat was conducted by shucking the meat, individually packed in plastic bags, subjected to 1 kGy gamma radiation at chilled condition and then stored in 4oC refrigerated temperature. Microbiological determination showed the absence of S. Weltevreden (5 log CFU/g initial inoculated) along the whole storage time of 30 days. Sensory evaluation indicated the decreasing in sensory scores along storage time which determining the product shelf life to be 18 days compared to 15 days of nonirradiated one. The most advantage of developed process was to provide the safe raw oyster to consumers and in addition sensory quality retained and 3-day extension shelf life also exist.

Keywords: decontamination, food safety, irradiation, oyster, Salmonella Weltevreden

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505 Automated Separation of Organic Liquids through Their Boiling Points

Authors: Muhammad Tahir Qadri, Syed Shafi-Uddin Qadri, Faizan Farid, Nabeel Abid

Abstract:

This paper discuss the separation of the miscible liquids by means of fractional distillation. For complete separation of liquids, the process of heating, condensation, separation and storage is done automatically to achieve the objective. PIC micro-controller has been used to control each and every process of the work. The controller also controls the storage process by activating and deactivating the conveyors. The liquids are heated which on reaching their respective boiling points evaporate and enter the condensation chamber where they convert into liquid. The liquids are then directed to their respective tanks by means of stepper motor which moves in three directions, each movement into different tank. The tank on filling sends the signal to controller which then opens the solenoid valves. The tank is emptied into the beakers below the nozzle. As the beaker filled, the nozzle closes and the conveyors come into operation. The filled beaker is replaced by an empty beaker from behind. The work can be used in oil industries, chemical industries and paint industries.

Keywords: Miscible Liquid Separation Unit, Distillation, Waste Water Treatment, Organic Liquids Collection.

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504 A Single-Phase Register File with Complementary Pass-Transistor Adiabatic Logic

Authors: Jianping Hu, Xiaolei Sheng

Abstract:

This paper introduces an adiabatic register file based on two-phase CPAL (Complementary Pass-Transistor Adiabatic Logic circuits) with power-gating scheme, which can operate on a single-phase power clock. A 32×32 single-phase adiabatic register file with power-gating scheme has been implemented with TSMC 0.18μm CMOS technology. All the circuits except for the storage cells employ two-phase CPAL circuits, and the storage cell is based on the conventional memory one. The two-phase non-overlap power-clock generator with power-gating scheme is used to supply the proposed adiabatic register file. Full-custom layouts are drawn. The energy and functional simulations have been performed using the net-list extracted from their layouts. Compared with the traditional static CMOS register file, HSPICE simulations show that the proposed adiabatic register file can work very well, and it attains about 73% energy savings at 100 MHz.

Keywords: Low power, Register file, Complementarypass-transistor logic, Adiabatic logic, Single-phase power clock.

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503 Water Budget in High Drought-Borne Area in Jaffna District, Sri Lanka during Dry Season

Authors: R. Kandiah, K. Miyamoto

Abstract:

In Sri Lanka, the Jaffna area is a high drought affected area and depends mainly on groundwater aquifers for water needs. Water for daily activities is extracted from wells. As households manually extract water from the wells, it is not drawn from mid evening to early morning. The water inflow at night provides the maximum water level that decreases during the daytime due to extraction. The storage volume of water in wells is limited or at its lowest level during the dry season. This study analyzes the domestic water budget during the dry season in the Jaffna area. In order to evaluate the water inflow rate into wells, storage volume and extraction volume from wells over time, water pressure is measured at the bottom of three wells, which are located in coastal area denoted as well A, in nonspecific area denoted as well B, and agricultural area denoted as well C. The water quality at the wells A, B, and C, are mostly fresh, modest fresh, and saline respectively. From the monitoring, we can find that the daily inflow amount of water into the wells and daily water extraction depend on each other, that is, higher extraction yields higher inflow. And, in the dry season, the daily inflow volume and the daily extraction volume of each well are almost in balance.

Keywords: Domestic water, water balance, water budget, ground water, shallow well.

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502 Single Ion Transport with a Single-Layer Graphene Nanopore

Authors: Vishal V. R. Nandigana, Mohammad Heiranian, Narayana R. Aluru

Abstract:

Graphene material has found tremendous applications in water desalination, DNA sequencing and energy storage. Multiple nanopores are etched to create opening for water desalination and energy storage applications. The nanopores created are of the order of 3-5 nm allowing multiple ions to transport through the pore. In this paper, we present for the first time, molecular dynamics study of single ion transport, where only one ion passes through the graphene nanopore. The diameter of the graphene nanopore is of the same order as the hydration layers formed around each ion. Analogous to single electron transport resulting from ionic transport is observed for the first time. The current-voltage characteristics of such a device are similar to single electron transport in quantum dots. The current is blocked until a critical voltage, as the ions are trapped inside a hydration shell. The trapped ions have a high energy barrier compared to the applied input electrical voltage, preventing the ion to break free from the hydration shell. This region is called “Coulomb blockade region”. In this region, we observe zero transport of ions inside the nanopore. However, when the electrical voltage is beyond the critical voltage, the ion has sufficient energy to break free from the energy barrier created by the hydration shell to enter into the pore. Thus, the input voltage can control the transport of the ion inside the nanopore. The device therefore acts as a binary storage unit, storing 0 when no ion passes through the pore and storing 1 when a single ion passes through the pore. We therefore postulate that the device can be used for fluidic computing applications in chemistry and biology, mimicking a computer. Furthermore, the trapped ion stores a finite charge in the Coulomb blockade region; hence the device also acts a super capacitor.

Keywords: Graphene, single ion transport, Coulomb blockade, fluidic computer, super capacitor.

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501 Corporate Governance Mechanisms, Whistle-Blowing Policy and Earnings Management Practices of Firms in Malaysia

Authors: Mujeeb Saif Mohsen Al-Absy, Ku Nor Izah Ku Ismail, Sitraselvi Chandren

Abstract:

This study examines whether corporate governance (CG) mechanisms in firms that have a whistle-blowing policy (WHBLP) are more effective in constraining earnings management (EM), than those without. A sample of 288 Malaysian firms for the years 2013 to 2015, amounting to 864 firm-years were grouped into firms with and without WHBLP. Results show that for firms without WHBLP, the board chairman tenure would minimize EM activities. Meanwhile, for firms with WHBLP, board chairman independence, board chairman tenure, audit committee size, audit committee meeting and women in the audit committees are found to be associated with less EM activities. Further, it is found that ownership concentration and Big 4 auditing firms help to reduce EM activities in firms with WHBLP, while not in firms without WHBLP. Hence, functional and effective governance can be achieved by having a WHBLP, which is in line with agency and resource dependent theories. Therefore, this study suggests that firms should have a WHBLP in place, and policymakers should come up with enhanced criteria to strengthen the mechanisms of WHBLP.

Keywords: Corporate governance, earnings management, whistle-blowing policy, audit committee, board of directors.

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500 Rapid Monitoring of Earthquake Damages Using Optical and SAR Data

Authors: Saeid Gharechelou, Ryutaro Tateishi

Abstract:

Earthquake is an inevitable catastrophic natural disaster. The damages of buildings and man-made structures, where most of the human activities occur are the major cause of casualties from earthquakes. A comparison of optical and SAR data is presented in the case of Kathmandu valley which was hardly shaken by 2015-Nepal Earthquake. Though many existing researchers have conducted optical data based estimated or suggested combined use of optical and SAR data for improved accuracy, however finding cloud-free optical images when urgently needed are not assured. Therefore, this research is specializd in developing SAR based technique with the target of rapid and accurate geospatial reporting. Should considers that limited time available in post-disaster situation offering quick computation exclusively based on two pairs of pre-seismic and co-seismic single look complex (SLC) images. The InSAR coherence pre-seismic, co-seismic and post-seismic was used to detect the change in damaged area. In addition, the ground truth data from field applied to optical data by random forest classification for detection of damaged area. The ground truth data collected in the field were used to assess the accuracy of supervised classification approach. Though a higher accuracy obtained from the optical data then integration by optical-SAR data. Limitation of cloud-free images when urgently needed for earthquak evevent are and is not assured, thus further research on improving the SAR based damage detection is suggested. Availability of very accurate damage information is expected for channelling the rescue and emergency operations. It is expected that the quick reporting of the post-disaster damage situation quantified by the rapid earthquake assessment should assist in channeling the rescue and emergency operations, and in informing the public about the scale of damage.

Keywords: Sentinel-1A data, Landsat-8, earthquake damage, InSAR, rapid monitoring, 2015-Nepal earthquake.

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499 Solubility of Water in CO2 Mixtures at Pipeline Operation Conditions

Authors: Mohammad Ahmad, Sander Gersen, Erwin Wilbers

Abstract:

Carbon capture, transport and underground storage have become a major solution to reduce CO2 emissions from power plants and other large CO2 sources. A big part of this captured CO2 stream is transported at high pressure dense phase conditions and stored in offshore underground depleted oil and gas fields. CO2 is also transported in offshore pipelines to be used for enhanced oil and gas recovery. The captured CO2 stream with impurities may contain water that causes severe corrosion problems, flow assurance failure and might damage valves and instrumentations. Thus, free water formation should be strictly prevented. The purpose of this work is to study the solubility of water in pure CO2 and in CO2 mixtures under real pipeline pressure (90-150 bar) and temperature operation conditions (5-35°C). A set up was constructed to generate experimental data. The results show the solubility of water in CO2 mixtures increasing with the increase of the temperature or/and with the increase in pressure. A drop in water solubility in CO2 is observed in the presence of impurities. The data generated were then used to assess the capabilities of two mixture models: the GERG-2008 model and the EOS-CG model. By generating the solubility data, this study contributes to determine the maximum allowable water content in CO2 pipelines.

Keywords: Carbon capture and storage, water solubility, equation of states.

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498 Effect of Dietary Chromium Yeast on Thigh Meat Quality of Broiler Chicks in Heat Stress Condition

Authors: Majid Toghyani, Abbas Ali Gheisari, Ali Khodami, Mehdi Toghyani, Mohammad Mohammadrezaei, Ramin Bahadoran

Abstract:

This experiment was conducted to investigate the effect of different levels of dietary chromium yeast (Cr-yeast) on thigh meat quality of broiler chicks reared under heat stress condition. Two hundred and forty Ross male chickens in heat stress condition (33±3°C) were allocated to five treatments in a completely randomized design. Treatments were supplemented with 0 (control), 200, 400, 800 and 1200 μg kg-1 Cr in the form of Cr yeast. Twelve chicks from each treatment were slaughtered at 42 d, to evaluate moisture, protein, lipid, pH and lipid oxidation of thigh meat. Protein, moisture, lipid and pH of thigh meat were not affected by supplemental Cr. Thigh meat lipid tended to decrease in broilers received 1200 μg kg-1. Storage time increased lipid oxidation of meat (P<0.01). Lipid oxidation of thigh muscle for two days of storage were affected by supplemental Cr and decreased (P<0.05). Results of this study showed that dietary Cr-yeast supplementation improved the thigh meat quality of broiler chicks in heat stress condition.

Keywords: Broiler, Heat stress, Chromium yeast, Thigh meat quality.

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497 The Long-Term Leaching Behaviour of 137Cs, 60Co and 152Eu Radionuclides Incorporated in Mortar Matrices Made from Natural Aggregates and Recycled Aggregates

Authors: R. Deju, M. Mincu, D. Gurau

Abstract:

During the interim storage or final disposal of low level waste, migration/diffusion of radionuclides can occur when the waste comes in contact with water. The long-term leaching behaviour into surrounding fluid (demineralized water) of 137Cs, 60Co and 152Eu radionuclides, artificially incorporated in mortar matrices made from natural aggregates (river sand) and recycled radioactive concrete was studied. Results presented in this work are obtained in two years of mortar testing and will be used for the safety increasing in the storage of low level radioactive waste. The study involved the influence of curing time, type and size distribution of the aggregates on leaching behaviour. The mortar samples were immersed in distilled water for 30 days. The leached activity of the mortar samples was measured on samples from the immersing water and analyzed through a gamma-ray spectrometry method using an HPGe detector with a GESPECOR code for efficiency evaluation. The long-term leaching behaviour of the radionuclides was evaluated from the leaching data calculating the apparent diffusion coefficient.

Keywords: Leaching behaviour, recycling of radioactive concrete, waste management, gamma-ray spectrometry.

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496 Hierarchical Operation Strategies for Grid Connected Building Microgrid with Energy Storage and Photovoltatic Source

Authors: Seon-Ho Yoon, Jin-Young Choi, Dong-Jun Won

Abstract:

This paper presents hierarchical operation strategies which are minimizing operation error between day ahead operation plan and real time operation. Operating power systems between centralized and decentralized approaches can be represented as hierarchical control scheme, featured as primary control, secondary control and tertiary control. Primary control is known as local control, featuring fast response. Secondary control is referred to as microgrid Energy Management System (EMS). Tertiary control is responsible of coordinating the operations of multi-microgrids. In this paper, we formulated 3 stage microgrid operation strategies which are similar to hierarchical control scheme. First stage is to set a day ahead scheduled output power of Battery Energy Storage System (BESS) which is only controllable source in microgrid and it is optimized to minimize cost of exchanged power with main grid using Particle Swarm Optimization (PSO) method. Second stage is to control the active and reactive power of BESS to be operated in day ahead scheduled plan in case that State of Charge (SOC) error occurs between real time and scheduled plan. The third is rescheduling the system when the predicted error is over the limited value. The first stage can be compared with the secondary control in that it adjusts the active power. The second stage is comparable to the primary control in that it controls the error in local manner. The third stage is compared with the secondary control in that it manages power balancing. The proposed strategies will be applied to one of the buildings in Electronics and Telecommunication Research Institute (ETRI). The building microgrid is composed of Photovoltaic (PV) generation, BESS and load and it will be interconnected with the main grid. Main purpose of that is minimizing operation cost and to be operated in scheduled plan. Simulation results support validation of proposed strategies.

Keywords: Battery energy storage system, energy management system, microgrid, particle swarm optimization.

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495 Decreasing Environmental Pollution in Superphosphate Production Using Apatite and Phosphorite Mixture

Authors: R. Guliyev

Abstract:

The enhanced need for food items is receiving more importance due to a gradual increase in the world population and, in this scenario, fertilizers play a very important role in agriculture. In this study, the production of the normal superphosphate was investigated with a continuous chamber method by adding potassium chloride to a mixture of Hibin apatite and Kingisepp phosphorite. In the experiments, the following parameters were selected: The concentration of sulfuric acid (54–66% (w/w)), the stoichiometric norm of sulfuric acid (100, 107, 110, 114% (w/w)), the ratio of apatite/phosphorite in the mixture of phosphate (95/5, 90/10, 85/15, 80/20, 75/25, 70/30, 65/35,60/40, 55/45, 50/50 (w/w)), potassium chloride/the mixture of phosphate (1/50, 2/50, 3/50,4/50, 5/50 (w/w)), and the reaction time (2–8 min). It was observed that by adding potassium chloride to a low-grade phosphorite and using it to substitute a fraction of high-grade apatite in the normal superphosphate production not only resulted in a high-quality product but also eliminated the waiting period for the maturation of superphosphate in the storage. The objective of this study was to produce a normal superphosphate fertilizer by using a continuous chamber method in order to accelerate the production process and to reduce the environmental pollution caused by fluoride gases by eliminating the maturation time in the storage.

Keywords: Continuous chamber method, environmental pollution, fluoride gases.

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494 Preparation of Tempeh Spore Powder by Freeze Drying

Authors: Jaruwan Chutrtong, Tanakwan Bussabun

Abstract:

Study production of tempeh inoculums powder by freeze-drying comparison with dry at 50°C and the sun bask for developing efficient tempeh inoculums for tempeh producing. Rhizopus oligosporus in PDA slant cultures was incubated at 30oC for 3-5 days until spores and mycelium. Preparation spores suspension with sterilized water and then count the number of started spores. Fill spores suspension in Rice flour and soy flour, mixed with water (in the ratio 10: 7), which is steamed and sterilized at 121°C 15min. Incubated at room temperature for 4 days, count number of spores. Then take the progressive infection and full spore dough to dry at 50°C, sun bask, and lyophilize. Grind to powder. Then pack in plastic bags, stored at 5°C. To investigate quality of inoculums which use different methods, tempeh was fermented every 4 weeks for 24 weeks of the experiment. The result found that rice flour is not suitable to use as raw material in the production of powdered spores.  Fungi can growth rarely. Less number of spores and requires more time than soy flour. For drying method, lyophilization is the least possible time. Samples from this method are very hard and very dark and harder to grind than other methods. Drying at 50°C takes longer time than lyophilization but can also set time use for drying. Character of the dry samples is hard solid and brown color, but can be grinded easier. The sun drying takes the longest time, can’t determine the exact time. When the spore powder was used to fermented tempeh immediately, product has similar characters as which use spores that was fresh prepared. The tempeh has normal quality. When spore powder stored at low temperature, tempeh from storage spore in weeks 4, 8 and 12 is still normal. Time spending in production was close to the production of fresh spores. After storage  spores for 16 and 20 weeks, tempeh is still normal but growth and sporulation were take longer time than usual (about 6 hours). At 24 week storage, fungal growth is not good, made tempeh looks inferior to normal color, also smell and texture.

Keywords: Freeze drying, preparation, spore powder, tempeh.

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493 Thermal Stability and Crystallization Behaviour of Modified ABS/PP Nanocomposites

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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492 Production of Biodiesel from Different Edible Oils

Authors: Amir Shafeeq, Ayyaz Muhammad, Noman Hassan, Rofice Dickson

Abstract:

Different vegetable oil based biodiesel (FAMES) were prepared by alkaline transesterification using refined oils as well as waste frying oil (WFO). Methanol and sodium hydroxide are used as catalyst under similar reaction conditions. To ensure the quality of biodiesel produced, a series of different ASTM Standard tests were carried out. In this context, various testwere done including viscosity, carbon residue, specific gravity, corrosion test, flash point, cloud point and pour point. Results revealed that characteristics of biodiesel depend on the feedstock and it is far better than petroleum diesel.

Keywords: Biodiesel, Edible oils, Separation.

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491 Ways for the Development of the Audit Quality Control System through the Analysis of Ongoing Problems, Experience and Challenges: Example of the Republic of Georgia

Authors: Levan Sabauri

Abstract:

Audit is an independent inspection of the financial statement of the audited person and expresses the opinion of an auditor on the reliability of this statement. The auditor’s activity (auditor’s service) is realized by auditing organizations, individual auditors in connection to conduction of an audit and rendering of audit accompanying services. The profession of auditor means a high level of responsibility for rendered service. Results of decisions made by information users depend on the quality of the auditor’s conclusion. Owners, investors, creditors, and society rely on the opinion of the auditor under the condition that inspection was conducted with good quality. Therefore, the existence of the well-functioning audit quality control system for the administering of the audit is an important issue. An efficient audit quality control system is a substantial challenge that many countries face worldwide, especially those states where these systems are being formed within the respective reform program. The presented article reflects on the best practices of the leading countries, the assumptions and recommendations for the financial accounting, reporting and audit; current reforms in Georgia are made based on this comparative analysis.

Keywords: Audit quality control, audit program, financial statement, perspective analysis.

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490 Bit Model Based Key Management Scheme for Secure Group Communication

Authors: R. Varalakshmi

Abstract:

For the last decade, researchers have started to focus their interest on Multicast Group Key Management Framework. The central research challenge is secure and efficient group key distribution. The present paper is based on the Bit model based Secure Multicast Group key distribution scheme using the most popular absolute encoder output type code named Gray Code. The focus is of two folds. The first fold deals with the reduction of computation complexity which is achieved in our scheme by performing fewer multiplication operations during the key updating process. To optimize the number of multiplication operations, an O(1) time algorithm to multiply two N-bit binary numbers which could be used in an N x N bit-model of reconfigurable mesh is used in this proposed work. The second fold aims at reducing the amount of information stored in the Group Center and group members while performing the update operation in the key content. Comparative analysis to illustrate the performance of various key distribution schemes is shown in this paper and it has been observed that this proposed algorithm reduces the computation and storage complexity significantly. Our proposed algorithm is suitable for high performance computing environment.

Keywords: Multicast Group key distribution, Bit model, Integer Multiplications, reconfigurable mesh, optimal algorithm, Gray Code, Computation Complexity, Storage Complexity.

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489 Design of Controllers to Control Frequency for Distributed Generation

Authors: R. Satish, G. Raja Rao

Abstract:

In this paper a hybrid distributed generation (DG) system connected to isolated load is studied. The DG system consisting of photo voltaic (PV) system, fuel cells, aqua electrolyzer, diesel engine generator and a battery energy storage system. The ambient temperature value of PV is taken as constant to make the output power of PV is directly proportional to the radiation and output power of other DG sources and frequency of the system is controlled by simple integral (I), proportional plus integral (PI), and proportional plus integral and derivative(PID) controllers. A maiden attempt is made to apply a more recent and powerful optimization technique named as bacterial foraging technique for optimization of controllers gains of the proposed hybrid DG system. The system responses with bacterial foraging based controllers are compared with that of classical method. Investigations reveal that bacterial foraging based controllers gives better responses than the classical method and also PID controller is best. Sensitivity analysis is carried out which demonstrates the robustness of the optimized gain values for system loading condition.

Keywords: Aqua electrolyzer, bacterial foraging, battery energy storage system, diesel engine generator, distributed generation, fuel cells, photo voltaic system.

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488 Control Strategy for Two-Mode Hybrid Electric Vehicle by Using Fuzzy Controller

Authors: Jia-Shiun Chen, Hsiu-Ying Hwang

Abstract:

Hybrid electric vehicles can reduce pollution and improve fuel economy. Power-split hybrid electric vehicles (HEVs) provide two power paths between the internal combustion engine (ICE) and energy storage system (ESS) through the gears of an electrically variable transmission (EVT). EVT allows ICE to operate independently from vehicle speed all the time. Therefore, the ICE can operate in the efficient region of its characteristic brake specific fuel consumption (BSFC) map. The two-mode powertrain can operate in input-split or compound-split EVT modes and in four different fixed gear configurations. Power-split architecture is advantageous because it combines conventional series and parallel power paths. This research focuses on input-split and compound-split modes in the two-mode power-split powertrain. Fuzzy Logic Control (FLC) for an internal combustion engine (ICE) and PI control for electric machines (EMs) are derived for the urban driving cycle simulation. These control algorithms reduce vehicle fuel consumption and improve ICE efficiency while maintaining the state of charge (SOC) of the energy storage system in an efficient range.

Keywords: Hybrid electric vehicle, fuel economy, two-mode hybrid, fuzzy control.

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487 A Case Study on Barriers in Total Productive Maintenance Implementation in the Abu Dhabi Power Industry

Authors: A. Alseiari, P. Farrell

Abstract:

Maintenance has evolved into an imperative function, and contributes significantly to efficient and effective equipment performance. Total Productive Maintenance (TPM) is an ideal approach to support the development and implementation of operation performance improvement. It systematically aims to understand the function of equipment, the service quality relationship with equipment and the probable critical equipment failure conditions. Implementation of TPM programmes need strategic planning and there has been little research applied in this area within Middle-East power plants. In the power sector of Abu Dhabi, technologically and strategically, the power industry is extremely important, and it thus needs effective and efficient equipment management support. The aim of this paper is to investigate barriers to successful TPM implementation in the Abu Dhabi power industry. The study has been conducted in the context of a leading power company in the UAE. Semi-structured interviews were conducted with 16 employees, including maintenance and operation staff, and senior managers. The findings of this research identified seven key barriers, thus: managerial; organisational; cultural; financial; educational; communications; and auditing. With respect to the understanding of these barriers and obstacles in TPM implementation, the findings can contribute towards improved equipment operations and maintenance in power organisations.

Keywords: Abu Dhabi power industry, TPM implementation, key barriers, organisational culture, critical success factors.

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486 Evaluation of Food Safety Management Systems of Food Service Establishments within the Greater Accra Region

Authors: Benjamin Osei-Tutu

Abstract:

Food contaminated with biological, chemical and physical hazards usually leads to foodborne illnesses which in turn increase the disease burden of developing and developed economies. Restaurants play a key role in the food service industry and violations in application of standardized food safety management systems in these establishments have been associated with foodborne disease outbreaks. This study was undertaken to assess the level of compliance to the Code of practice that was developed and implemented after conducting needs assessment of the food safety management systems employed by the Food Service Establishments in Ghana. Data on pre-licence inspections were reviewed to assess the compliance of the Food Service Establishments. During the period under review (2012-2016), 74.52% of the food service facilities in the hospitality industry were in compliance with the FDA’s code of practice. Main violations observed during the study bordered on facility layout and fabrication (61.8%) and this is because these facilities may not have been built for use as a food service establishment. Another fact that came to the fore was that the redesigning of the facilities to bring them into compliance required capital intensive investments, which some establishments are not prepared for. Other challenges faced by the industry regarded issues on records and documentations, personnel facilities and hygiene, raw materials acquisition, storage and control, and cold storage.

Keywords: Assessment, Accra, food safety management systems, restaurants, hotel.

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485 Influence of Active Packaging on the Quality of Pumpkin - Rowanberry Marmalade Candies

Authors: Solvita Kampuse, Elga Berna, Sandra Muizniece-Brasava, Lija Dukalska, Irisa Murniece, Martins Sabovics, Zanda Kruma, Karina Ruse, Svetlana Sarvi, Kaspars Kampuss

Abstract:

Experiments with pumpkin-rowanberry marmalade candies were carried out at the Faculty of Food Technology of the Latvia University of Agriculture. The objective of this investigation was to evaluate the quality changes of pumpkin-rowanberry marmalade candies packed in different packaging materials during the storage of 15 weeks, and to find the most suitable packaging material for prolongation of low sugar marmalade candies shelf-life. An active packaging in combination with modified atmosphere (MAP, CO2 100%) was examined and compared with traditional packaging in air ambiance. Polymer Multibarrier 60 and paper bags were used. Influence of iron based oxygen absorber in sachets of 500 cc obtained from Mitsubishi Gas Chemical Europe Ageless® on the marmalade candies’ quality was tested during shelf life. Samples of 80±5 g were packaged in polymer pouches (110 mm x 110 mm), hermetically sealed by MULTIVAC C300 vacuum chamber machine, and stored in a room temperature +21±0.5 °C. The physiochemical properties –moisture content, hardness, aw, pH, changes of atmosphere content (CO2 and O2), ascorbic acid, total carotenoids, total phenols in headspace of packs, and microbial conditions were analysed before packaging and in the 1st, 3rd , 5th, 8th, 11th and 15th weeks of storage.

Keywords: Active packaging, marmalade candies, shelf life

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484 Indicators as Early Warning Signal Performance to Solve Underlying Safety Problem before They Emerge as Accident Risks

Authors: Benson Chizubem

Abstract:

Because of the severe hazards that substantially impact workers' lives and assets lost, the oil and gas industry has established a goal of establishing zero occurrences or accidents in operations. Using leading indicators to measure and assess an organization's safety performance is a proactive approach to safety management. Also, it will provide early warning signals to solve inherent safety issues before they lead to an accident in the study industry. The analysis of these indicators' performance was based on a questionnaire-based methodology. A total number of 1000 questionnaires were disseminated to the workers, of which 327 were returned to the researcher team. The data collected were analysed to evaluate their safety perceptions on indicators performance. Data analysis identified safety training, safety system, safety supervision, safety rules and procedures, safety auditing, strategies and policies, management commitment, safety meeting and safety behaviour, as potential leading indicators that are capable of measuring organizational safety performance and as capable of providing early warning signals of weak safety area in an operational environment. The findings of this study have provided safety researchers and industrial safety practitioners with helpful information on the improvement of the existing safety monitoring process in the oil and gas industry, both locally and globally, as proactive actions.

Keywords: Early warning, safety, accident risks, oil and gas industry.

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483 Effect of Different Media and Mannitol Concentrations on Growth and Development of Vandopsis lissochiloides (Gaudich.) Pfitz. under Slow Growth Conditions

Authors: J. Linjikao, P. Inthima, A. Kongbangkerd

Abstract:

In vitro conservation of orchid germplasm provides an effective technique for ex situ conservation of orchid diversity. In this study, an efficient protocol for in vitro conservation of Vandopsis lissochiloides (Gaudich.) Pfitz. plantlet under slow growth conditions was investigated. Plantlets were cultured on different strength of Vacin and Went medium (½VW and ¼VW) supplemented with different concentrations of mannitol (0, 2, 4, 6 and 8%), sucrose (0 and 3%) and 50 g/L potato extract, 150 mL/L coconut water. The cultures were incubated at 25±2 °C and maintained under 20 µmol/m2s light intensity for 24 weeks without subculture. At the end of preservation period, the plantlets were subcultured to fresh medium for growth recovery. The results found that the highest leaf number per plantlet could be observed on ¼VW medium without adding sucrose and mannitol while the highest root number per plantlet was found on ½VW added with 3% sucrose without adding mannitol after 24 weeks of in vitro storage. The results showed that the maximum number of leaves (5.8 leaves) and roots (5.0 roots) of preserved plantlets were produced on ¼VW medium without adding sucrose and mannitol. Therefore, ¼VW medium without adding sucrose and mannitol was the best minimum growth conditions for medium-term storage of V. lissochiloides plantlets.

Keywords: Preservation, Vandopsis, germplasm, in vitro.

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