Search results for: cloud storage auditing
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 891

Search results for: cloud storage auditing

531 Implementation of Adder-Subtracter Design with VerilogHDL

Authors: May Phyo Thwal, Khin Htay Kyi, Kyaw Swar Soe

Abstract:

According to the density of the chips, designers are trying to put so any facilities of computational and storage on single chips. Along with the complexity of computational and storage circuits, the designing, testing and debugging become more and more complex and expensive. So, hardware design will be built by using very high speed hardware description language, which is more efficient and cost effective. This paper will focus on the implementation of 32-bit ALU design based on Verilog hardware description language. Adder and subtracter operate correctly on both unsigned and positive numbers. In ALU, addition takes most of the time if it uses the ripple-carry adder. The general strategy for designing fast adders is to reduce the time required to form carry signals. Adders that use this principle are called carry look- ahead adder. The carry look-ahead adder is to be designed with combination of 4-bit adders. The syntax of Verilog HDL is similar to the C programming language. This paper proposes a unified approach to ALU design in which both simulation and formal verification can co-exist.

Keywords: Addition, arithmetic logic unit, carry look-ahead adder, Verilog HDL.

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530 Economic Evaluation of Degradation by Corrosion of an on-Grid Battery Energy Storage System: A Case Study in Algeria Territory

Authors: Fouzia Brihmat

Abstract:

Economic planning models, which are used to build microgrids and Distributed Energy Resources (DER), are the current norm for expressing such confidence. These models often decide both short-term DER dispatch and long-term DER investments. This research investigates the most cost-effective hybrid (photovoltaic-diesel) renewable energy system (HRES) based on Total Net Present Cost (TNPC) in an Algerian Saharan area, which has a high potential for solar irradiation and has a production capacity of 1 GW/h. Lead-acid batteries have been around much longer and are easier to understand, but have limited storage capacity. Lithium-ion batteries last longer, are lighter, but generally more expensive. By combining the advantages of each chemistry, we produce cost-effective high-capacity battery banks that operate solely on AC coupling. The financial implications of this research describe the corrosion process that occurs at the interface between the active material and grid material of the positive plate of a lead-acid battery. The best cost study for the HRES is completed with the assistance of the HOMER Pro MATLAB Link. Additionally, during the course of the project's 20 years, the system is simulated for each time step. In this model, which takes into consideration decline in solar efficiency, changes in battery storage levels over time, and rises in fuel prices above the rate of inflation, the trade-off is that the model is more accurate, but the computation takes longer. We initially utilized the optimizer to run the model without multi-year in order to discover the best system architecture. The optimal system for the single-year scenario is the Danvest generator, which has 760 kW, 200 kWh of the necessary quantity of lead-acid storage, and a somewhat lower Cost Of Energy (COE) of $0.309/kWh. Different scenarios that account for fluctuations in the gasified biomass generator's production of electricity have been simulated, and various strategies to guarantee the balance between generation and consumption have been investigated.

Keywords: Battery, Corrosion, Diesel, Economic planning optimization, Hybrid energy system, HES, Lead-acid battery, Li-ion battery, multi-year planning, microgrid, price forecast, total net present cost, wind.

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529 A Fuzzy Satisfactory Optimization Method Based on Stress Analysis for a Hybrid Composite Flywheel

Authors: Liping Yang, Curran Crawford, Jr. Ren, Zhengyi Ren

Abstract:

Considering the cost evaluation and the stress analysis, a fuzzy satisfactory optimization (FSO) method has been developed for a hybrid composite flywheel. To evaluate the cost, the cost coefficients of the flywheel components are obtained through calculating the weighted sum of the scores of the material manufacturability, the structure character, and the material price. To express the satisfactory degree of the energy, the cost, and the mass, the satisfactory functions are proposed by using the decline function and introducing a satisfactory coefficient. To imply the different significance of the objectives, the object weight coefficients are defined. Based on the stress analysis of composite material, the circumferential and radial stresses are considered into the optimization formulation. The simulations of the FSO method with different weight coefficients and storage energy density optimization (SEDO) method of a flywheel are contrasted. The analysis results show that the FSO method can satisfy different requirements of the designer and the FSO method with suitable weight coefficients can replace the SEDO method.

Keywords: Flywheel energy storage, fuzzy, optimization, stress analysis.

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528 Simulation of Thermal Storage Phase Change Material in Buildings

Authors: Samira Haghshenaskashani, Hadi Pasdarshahri

Abstract:

One of the potential and effective ways of storing thermal energy in buildings is the integration of brick with phase change materials (PCMs). This paper presents a two-dimensional model for simulating and analyzing of PCM in order to minimize energy consumption in the buildings. The numerical approach has been used with the real weather data of a selected city of Iran (Tehran). Two kinds of brick integrated PCM are investigated and compared base on outdoor weather conditions and the amount of energy consumption. The results show a significant reduction in maximum entering heat flux to building about 32.8% depending on PCM quantity. The results are analyzed by various temperature contour plots. The contour plots illustrated the time dependent mechanism of entering heat flux for a brick integrated with PCM. Further analysis is developed to investigate the effect of PCM location on the inlet heat flux. The results demonstrated that to achieve maximum performance of PCM it is better to locate PCM near the outdoor.

Keywords: Building, Energy Storage, PCM, Phase Change Material

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527 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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526 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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525 Characteristics of Maximum Gliding Endurance Path for High-Altitude Solar UAVs

Authors: Gao Xian-Zhong, Hou Zhong-xi, Guo Zheng, Liu Jian-xia

Abstract:

Gliding during night without electric power is an efficient method to enhance endurance performance of solar aircrafts. The properties of maximum gliding endurance path are studied in this paper. The problem is formulated as an optimization problem about maximum endurance can be sustained by certain potential energy storage with dynamic equations and aerodynamic parameter constrains. The optimal gliding path is generated based on gauss pseudo-spectral method. In order to analyse relationship between altitude, velocity of solar UAVs and its endurance performance, the lift coefficient in interval of [0.4, 1.2] and flight envelopes between 0~30km are investigated. Results show that broad range of lift coefficient can improve solar aircrafts- long endurance performance, and it is possible for a solar aircraft to achieve the aim of long endurance during whole night just by potential energy storage.

Keywords: Solar UAVs, Gliding Endurance, gauss pseudo-spectral method, optimization problem

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524 Evaluating the Standards of Hospital Pharmacies in Therapeutic Centers Affiliated with Kermanshah University of Medical Sciences, Iran

Authors: Tahvilian R., Siahi Shadbad MR., Hamishehkar H., Aghababa Gharehbagh V.

Abstract:

Nowadays pharmaceutical care departments located in hospitals are amongst the important pillars of the healthcare system. The aim of this study was to evaluate quality of hospital drugstores affiliated with Kermanshah University of Medical Sciences. In this cross-sectional study a validated questionnaire was used. The questionnaire was filled in by the one of the researchers in all seventeen hospital drugstores located in the teaching and nonteaching hospitals affiliated with Kermanshah University of Medical Sciences. The results shows that in observed hospitals,24% of pharmacy environments, 25% of pharmacy store and storage conditions, 49% of storage procedure, 25% of ordering drugs and supplies, 73% of receiving supplies (proper procedure are fallowed for receiving supplies), 35% of receiving supplies (prompt action taken if deterioration of drugs received is suspected), 23.35% of drugs delivery to patients and finally 0% of stock cards are used for proper inventory control have full compliance with standards.

Keywords: Hospital pharmacy standards, Kermanshah, pharmacy management

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523 Model Development for Allocation of Raw Material in Timber Processing Industry in Indonesia

Authors: Muh. Hisjam, Nancy Oktyajati, Wakhid A. Jauhari, Wahyudi Sutopo

Abstract:

This research is intended to develop a raw material allocation model in timber processing industry in Perum Perhutani Unit I, Central Java, Indonesia. The model can be used to determine the quantity of allocation of timber between chain in the supply chain to select supplier considering factors that are log price and the distance. In determining the quantity of allocation of timber between chains in the supply chain, the model considers the optimal inventory in each chain. Whilst the optimal inventory is determined based on demand forecast, the capacity and safety stock. Problem solving allocation is conducted by developing linear programming model that aims to minimize the total cost of the purchase, transportation cost and storage costs at each chain. The results of numerical examples show that the proposed model can generate savings of the purchase cost of 20.84% and select suppliers with mileage closer.

Keywords: Allocation model, linear programming, purchase costs, storage costs, suppliers, transportation costs.

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522 Effect of Passive Modified Atmosphere in Different Packaging Materials on Fresh-Cut Mixed Fruit Salad Quality during Storage

Authors: I. Krasnova, L. Dukalska, D. Seglina, K. Juhnevica, E. Sne, D. Karklina

Abstract:

Experiments were carried out at the Latvia State Institute of Fruit-Growing in 2011. Fresh-cut minimally processed apple and pear mixed salad were packed by passive modified atmosphere (MAP) in PP containers, which were hermetically sealed by breathable conventional BOPP PropafreshTM P2GAF, and Amcor Agrifresh films. Biodegradable NatureFlexTM NVS INNOVIA Films and VC999 BioPack PLA films coated with a barrier of pure silicon oxide (SiOx) were used to compare the fresh-cut produce quality with this packed in conventional packaging films. Samples were cold stored at temperature +4.0±0.5 °C up to 10 days. The quality of salad was evaluated by physicochemical properties – weight losses, moisture, firmness, the effect of packaging modes on the colour, dynamics in headspace atmosphere concentration (CO2 and O2), titratable acidity values, as well as by microbiological contamination (yeasts, moulds and total bacteria count) of salads, analyzing before packaging and after 2, 4, 6, 8, and 10 storage days.

Keywords: Biodegradable packaging, conventional, fresh-cut fruit salad

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521 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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520 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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519 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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518 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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517 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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516 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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515 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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514 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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513 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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512 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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511 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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510 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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509 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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508 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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507 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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506 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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505 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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504 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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503 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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502 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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