Search results for: ductility reduction factors
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 4084

Search results for: ductility reduction factors

3664 Factors Influencing Rote Learner's Intention to Use WBL: Developing Country Study

Authors: Watcharawalee Lertlum, Borworn Papasratorn

Abstract:

Previous researches found that conventional WBL is effective for meaningful learner, because rote learner learn by repeating without thinking or trying to understand. It is impossible to have full benefit from conventional WBL. Understanding of rote learner-s intention and what influences it becomes important. Poorly designed user interface will discourage rote learner-s cultivation and intention to use WBL. Thus, user interface design is an important factor especially when WBL is used as comprehensive replacement of conventional teaching. This research proposes the influencing factors that can enhance learner-s intention to use the system. The enhanced TAM is used for evaluating the proposed factors. The research result points out that factors influencing rote learner-s intention are Perceived Usefulness of Homepage Content Structure, Perceived User Friendly Interface, Perceived Hedonic Component, and Perceived (homepage) Visual Attractiveness.

Keywords: Web-Based learning, Electronic learning, Intentionto use, Rote learner, Influencing

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3663 Measuring Business and Information Technology Value in BPR: An Empirical Study in the Japanese Enterprises

Authors: Michiko Miyamoto, Shuhei Kudo, Kayo Iizuka

Abstract:

This paper presents an analysis result of relationship between business and information technology (IT) in business process reengineering (BPR). 258 Japanese firm-level data collected have been analyzed using structural equation modeling. This analysis was aimed to illuminating success factors of achieve effective BPR. Analysis was focused on management factors (including organizational factors) and implementing management method (e.g. balanced score card, internal control, etc.).These results would contribute for achieving effective BPR by showing effective tasks and environment to be focused.

Keywords: BPR, SEM, IS Success Model, user satisfaction

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3662 On the Factors Influencing the Competitiveness of Chinese Service Trade after Entering WTO

Authors: Ying Wang

Abstract:

Service trade is an important force of influencing economic development. A review on the related literatures is done firstly. Then through the construction of a Diamond Model, the main factors which influence the competitiveness of Chinese service trade are determined. With three competitiveness indexes served as the reference series respectively, the influencing factors served as the comparable series, three grey incidence models are then built up to conduct an empirical analysis on the main factors influencing the competitiveness of service trade after China entering WTO. The result indicates that urbanization level, open degree of service industry and foreign direct investment have larger impacts on Chinese service trade competitiveness, followed in turn by GDP in service industry and human capital, while commodity trade has the minimum impact. Further discussion provides train of thought for the upgrade of Chinese service trade competitiveness.

Keywords: Service Trade, Competitiveness, Diamond Model, Grey Incidence Model.

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3661 Analysis of Critical Success Factors of Six Sigma in Pakistani Small and Medium-Sized Enterprises

Authors: Zanjbeel Tabassum, Cahit Ali Bayraktar, Asfa Muhammad Din, Murat Durucu

Abstract:

Six Sigma is a widely adapted quality improvement methodology applied throughout the world. Through this paper, an attempt has been made to identify Critical Success Factors (CSF) for successful implementation of Six Sigma in Pakistani Small and Medium-sized Enterprises (SMEs). A survey methodology was used to collect the data from SMEs in Pakistan. The results of this exploratory empirical research reflect the importance of different CSFs of Six Sigma implementation in SMEs in Pakistan. On the basis of extracted factors, a framework has been proposed for successful Six Sigma implementation in Pakistani SMEs. This study will provide a base for Pakistani SMEs and future researchers working in Six Sigma implementation and help them to prepare a road map to eradicate the hurdles in Six Sigma implementation.

Keywords: Critical success factors, small and medium-sized enterprises, Six Sigma, Pakistan.

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3660 Evaluation of the Discoloration of Methyl Orange Using Black Sand as Semiconductor through Photocatalytic Oxidation and Reduction

Authors: P. Acosta-Santamaría, A. Ibatá-Soto, A. López-Vásquez

Abstract:

Organic compounds in wastewaters coming from textile and pharmaceutical industry generated multiple harmful effects on the environment and the human health. One of them is the methyl orange (MeO), an azoic dye considered to be a recalcitrant compound. The heterogeneous photocatalysis emerges as an alternative for treating this type of hazardous compounds, through the generation of OH radicals using radiation and a semiconductor oxide. According to the author’s knowledge, catalysts such as TiO2 doped with metals show high efficiency in degrading MeO; however, this presents economic limitations on industrial scale. Black sand can be considered as a naturally doped catalyst because in its structure is common to find compounds such as titanium, iron and aluminum oxides, also elements such as zircon, cadmium, manganese, etc. This study reports the photocatalytic activity of the mineral black sand used as semiconductor in the discoloration of MeO by oxidation and reduction photocatalytic techniques. For this, magnetic composites from the mineral were prepared (RM, M1, M2 and NM) and their activity were tested through MeO discoloration while TiO2 was used as reference. For the fractions, chemical, morphological and structural characterizations were performed using Scanning Electron Microscopy with Energy Dispersive X-Ray (SEM-EDX), X-Ray Diffraction (XRD) and X-Ray Fluorescence (XRF) analysis. M2 fraction showed higher MeO discoloration (93%) in oxidation conditions at pH 2 and it could be due to the presence of ferric oxides. However, the best result to reduction process was using M1 fraction (20%) at pH 2, which contains a higher titanium percentage. In the first process, hydrogen peroxide (H2O2) was used as electron donor agent. According to the results, black sand mineral can be used as natural semiconductor in photocatalytic process. It could be considered as a photocatalyst precursor in such processes, due to its low cost and easy access.

Keywords: Black sand mineral, methyl orange, oxidation, photocatalysis, reduction.

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3659 Face Recognition using a Kernelization of Graph Embedding

Authors: Pang Ying Han, Hiew Fu San, Ooi Shih Yin

Abstract:

Linearization of graph embedding has been emerged as an effective dimensionality reduction technique in pattern recognition. However, it may not be optimal for nonlinearly distributed real world data, such as face, due to its linear nature. So, a kernelization of graph embedding is proposed as a dimensionality reduction technique in face recognition. In order to further boost the recognition capability of the proposed technique, the Fisher-s criterion is opted in the objective function for better data discrimination. The proposed technique is able to characterize the underlying intra-class structure as well as the inter-class separability. Experimental results on FRGC database validate the effectiveness of the proposed technique as a feature descriptor.

Keywords: Face recognition, Fisher discriminant, graph embedding, kernelization.

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3658 SLM Using Riemann Sequence Combined with DCT Transform for PAPR Reduction in OFDM Communication Systems

Authors: Pepin Magnangana Zoko Goyoro, Ibrahim James Moumouni, Sroy Abouty

Abstract:

Orthogonal Frequency Division Multiplexing (OFDM) is an efficient method of data transmission for high speed communication systems. However, the main drawback of OFDM systems is that, it suffers from the problem of high Peak-to-Average Power Ratio (PAPR) which causes inefficient use of the High Power Amplifier and could limit transmission efficiency. OFDM consist of large number of independent subcarriers, as a result of which the amplitude of such a signal can have high peak values. In this paper, we propose an effective reduction scheme that combines DCT and SLM techniques. The scheme is composed of the DCT followed by the SLM using the Riemann matrix to obtain phase sequences for the SLM technique. The simulation results show PAPR can be greatly reduced by applying the proposed scheme. In comparison with OFDM, while OFDM had high values of PAPR –about 10.4dB our proposed method achieved about 4.7dB reduction of the PAPR with low complexities computation. This approach also avoids randomness in phase sequence selection, which makes it simpler to decode at the receiver. As an added benefit, the matrices can be generated at the receiver end to obtain the data signal and hence it is not required to transmit side information (SI).

Keywords: DCT transform, OFDM, PAPR, Riemann matrix, SLM.

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3657 Phosphorus Reduction in Plain and Fully Formulated Oils Using Fluorinated Additives

Authors: Gabi N. Nehme

Abstract:

The reduction of phosphorus and sulfur in engine oil are the main topics of this paper. Very reproducible boundary lubrication tests were conducted as part of Design of Experiment software (DOE) to study the behavior of fluorinated catalyst iron fluoride (FeF3), and polutetrafluoroethylene or Teflon (PTFE) in developing environmentally friendly (reduced P and S) anti-wear additives for future engine oil formulations. Multi-component Chevron fully formulated oil (GF3) and Chevron plain oil were used with the addition of PTFE and catalyst to characterize and analyze their performance. Lower phosphorus blends were the goal of the model solution. Experiments indicated that new sub-micron FeF3 catalyst played an important role in preventing breakdown of the tribofilm.

Keywords: Wear, SEM, EDS, friction, lubricants.

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3656 What Are the Factors Underlying the Differences between Young Saudi Women in Traditional Families That Choose to Conform to the Society Norms, and Young Saudi Women Who Do Not Conform?

Authors: Mai Al-Subaie

Abstract:

This research suggests that women in traditional families of Saudi Arabia are divided into two groups, the one who conforms to the society and the new type of women that has been emerged due to the changing and development of the culture, who do not want to conform to the rules. The factors underlying the differences were explored by using a test and an interview. And that concluded some of the main factors that were a real affect of why some women still want to follow the society and traditional rules, and other want to break free.

Keywords: Conformity, Non-Conformity, Saudi Arabia, Women.

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3655 The Effects of Local Factors on the Concentrations and Flora of Viable Fungi in School Buildings

Authors: H. Salonen, E. Castagnoli, C. Vornanen-Winqvist, R. Mikkola, C. Duchaine, L. Morawska, J. Kurnitski

Abstract:

A wide range of health effects among occupants are associated with the exposure to bioaerosols from fungal sources. Although the accurate role of these aerosols in causing the symptoms and diseases is poorly understood, the important effect of bioaerosol exposure on human health is well recognized. Thus, there is a need to determine all of the contributing factors related to the concentration of fungi in indoor air. In this study, we reviewed and summarized the different factors affecting the concentrations of viable fungi in school buildings. The literature research was conducted using Pubmed and Google Scholar. In addition, we searched the lists of references of selected articles. According to the literature, the main factors influencing the concentration of viable fungi in the school buildings are moisture damage in building structures, the season (temperature and humidity conditions), the type and rate of ventilation, the number and activities of occupants and diurnal variations. This study offers valuable information that can be used in the interpretation of the fungal analysis and to decrease microbial exposure by reducing known sources and/or contributing factors. However, more studies of different local factors contributing to the human microbial exposure in school buildings—as well as other type of buildings and different indoor environments—are needed.

Keywords: Fungi, concentration, indoor, school, contributing factor.

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3654 Factors Related to Behaviour Trend of Roasted Coffee Consumers

Authors: Anocha Kimkong

Abstract:

The purpose of this research was to study the behavior trend factors of consumers to roasted coffee at the petrol station on the route of Rangsit to Nakhon Nayok. The research drew upon data collected from the regular consumers of roasted coffee stands. The majority of respondents was male, 33-39 years old, and holding a bachelor degree. The majority of respondents considered themselves private business proprietors or entrepreneurs and had a monthly income of between 10,000-16,000 baht. The regular coffee consumers spent a minimum coffee expense of between 45 and 300 baht per day. These consumers also displayed good attitude and good motivation which can be ranked as very high. From the hypothesis testing of the behavior trend for the roasted coffee consumers in repurchasing coffee and recommended the coffee to others, the findings revealed that it had a significant correlation. Moreover, the overall attitude towards the marketing mix factors also had a significant correlation with the behavior trend consumers.

Keywords: Factors Related, Consuming Behaviour, Coffee Consumers.

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3653 Potentials and Influencing Factors of Dynamic Pricing in Business: Empirical Insights of European Experts

Authors: Christopher Reichstein, Ralf-Christian Härting, Martina Häußler

Abstract:

With a continuously increasing speed of information exchange on the World Wide Web, retailers in the E-Commerce sector are faced with immense possibilities regarding different online purchase processes like dynamic price settings. By use of Dynamic Pricing, retailers are able to set short time price changes in order to optimize producer surplus. The empirical research illustrates the basics of Dynamic Pricing and identifies six influencing factors of Dynamic Pricing. The results of a structural equation modeling approach show five main drivers increasing the potential of dynamic price settings in the E-Commerce. Influencing factors are the knowledge of customers’ individual willingness to pay, rising sales, the possibility of customization, the data volume and the information about competitors’ pricing strategy.

Keywords: E-commerce, empirical research, experts, Dynamic Pricing (DP), influencing factors, potentials.

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3652 Mechanical Properties of Fibre Reinforced Concrete - A Comparative Experimental Study

Authors: Amir M. Alani, Morteza Aboutalebi

Abstract:

This paper in essence presents comparative experimental data on the mechanical performance of steel and synthetic fibre-reinforced concrete under compression, tensile split and flexure. URW1050 steel fibre and HPP45 synthetic fibre, both with the same concrete design mix, have been used to make cube specimens for a compression test, cylinders for a tensile split test and beam specimens for a flexural test. The experimental data demonstrated steel fibre reinforced concrete to be stronger in flexure at early stages, whilst both fibre reinforced concrete types displayed comparatively the same performance in compression, tensile splitting and 28-day flexural strength. In terms of post-crack controlHPP45 was preferable.

Keywords: Steel Fibre, Synthetic Fibre, Fibre Reinforced Concrete, Failure, Ductility, Experimental Study.

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3651 Slope Effect in Emission Evaluation to Assess Real Pollutant Factors

Authors: G. Meccariello, L. Della Ragione

Abstract:

The exposure to outdoor air pollution causes lung cancer and increases the risk of bladder cancer. Because air pollution in urban areas is mainly caused by transportation, it is necessary to evaluate pollutant exhaust emissions from vehicles during their realworld use. Nevertheless their evaluation and reduction is a key problem, especially in the cities, that account for more than 50% of world population. A particular attention was given to the slope variability along the streets during each journey performed by the instrumented vehicle. In this paper we dealt with the problem of describing a quantitatively approach for the reconstruction of GPS coordinates and altitude, in the context of correlation study between driving cycles / emission / geographical location, during an experimental campaign realized with some instrumented cars. Finally the slope analysis can be correlated to the emission and consumption values in a specific road position, and it could be evaluated its influence on their behaviour.

Keywords: Air pollution, Driving cycles, GPS signal, Slope, Emission factor, fuel consumption.

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3650 Comparative Analysis of the Public Funding for Greek Universities: An Ordinal DEA/MCDM Approach

Authors: Yiannis Smirlis, Dimitris K. Despotis

Abstract:

This study performs a comparative analysis of the 21 Greek Universities in terms of their public funding, awarded for covering their operating expenditure. First it introduces a DEA/MCDM model that allocates the fund into four expenditure factors in the most favorable way for each university. Then, it presents a common, consensual assessment model to reallocate the amounts, remaining in the same level of total public budget. From the analysis it derives that a number of universities cannot justify the public funding in terms of their size and operational workload. For them, the sufficient reduction of their public funding amount is estimated as a future target. Due to the lack of precise data for a number of expenditure criteria, the analysis is based on a mixed crisp-ordinal data set.

Keywords: Data envelopment analysis, Greek universities, operating expenditures, ordinal data.

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3649 Effective Factors Increasing the Students’ Interest in Mathematics in the Opinion of Mathematic Teachers of Zahedan

Authors: Safiyeh Khayati, Ali Payan

Abstract:

The main objective of this study was to identify factors and conditions that motivated and encouraged students towards the math class and the factors that made this class an attractive and lovely one. To do this end, questionnaires consisting of 15 questions were distributed among 85 math teachers working in schools of Zahedan. Having collected and reviewed these questionnaires, it was shown that doing activity in math class (activity of students while teaching) and previous math teachers' behaviors have had much impact on encouraging the students towards mathematics. Separation of educational classroom of mathematics from the main classroom (which is decorated with crafts created by students themselves with regard to math book including article, wall newspaper, figures and formulas), peers, size and appearance of math book, first grade teachers in each educational level, among whom the Elementary first grade teachers had more importance and impact, were among the most influential and important factors in this regard. Then, school environment, family, conducting research related to mathematics, its application in daily life and other courses and studying the history of mathematics were categorized as important factors that would increase the students’ interest in mathematics.

Keywords: Interest, motivation, mathematical learning.

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3648 Role of ICT and Wage Inequality in Organization

Authors: Shoji Katagiri

Abstract:

This study deals with wage inequality in organization and shows the relationship between ICT and wage in organization. To do so, we incorporate ICT’s factors in organization into our model. ICT’s factors are efficiencies of Enterprise Resource Planning (ERP), Computer Assisted Design/Computer Assisted Manufacturing (CAD/CAM), and NETWORK. The improvement of ICT’s factors decrease the learning cost to solve problem pertaining to the hierarchy in organization. The improvement of NETWORK increases the wage inequality within workers and decreases within managers and entrepreneurs. The improvements of CAD/CAM and ERP increases the wage inequality within all agent, and partially increase it between the agents in hierarchy.

Keywords: Endogenous economic growth, ICT, inequality, capital accumulation, technology.

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3647 Application of GIS and Statistical Multivariate Techniques for Estimation of Soil Erosion and Sediment Yield

Authors: Masoud Nasri, Ali Gholami, Ali Najafi

Abstract:

In recent years, most of the regions in the world are exposed to degradation and erosion caused by increasing population and over use of land resources. The understanding of the most important factors on soil erosion and sediment yield are the main keys for decision making and planning. In this study, the sediment yield and soil erosion were estimated and the priority of different soil erosion factors used in the MPSIAC method of soil erosion estimation is evaluated in AliAbad watershed in southwest of Isfahan Province, Iran. Different information layers of the parameters were created using a GIS technique. Then, a multivariate procedure was applied to estimate sediment yield and to find the most important factors of soil erosion in the model. The results showed that land use, geology, land and soil cover are the most important factors describing the soil erosion estimated by MPSIAC model.

Keywords: land degradation, Soil erosion, Sediment yield, Aliabad, GIS technique, Land use.

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3646 A Classical Method of Optimizing Manufacturing Systems Using a Number of Industrial Engineering Techniques

Authors: John M. Ikome, Martha E. Ikome, Therese Van Wyk

Abstract:

Productivity optimization of a company can significantly increase the company’s output and productivity which can be in the form of corrective actions of ineffective activities, process simplification, and reduction of variations, responsiveness, and reduction of set-up-time which are all under the classification of waste within the manufacturing environment. Deriving a means to eliminate a number of these issues has a key importance for manufacturing organization. This paper focused on a number of industrial engineering techniques which include a cause and effect diagram, to identify and optimize the method or systems being used. Based on our results, it shows that there are a number of variations within the production processes that can significantly disrupt the expected output.

Keywords: Optimization, fishbone diagram, productivity.

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3645 Tax Morale Dimensions Analysis in Portugal and Spain

Authors: Cristina Sá, Carlos Gomes, António Martins

Abstract:

The reasons that explain different behaviors towards tax obligations in similar countries are not completely understood yet. The main purpose of this paper is to identify and compare the factors that influence tax morale levels in Portugal and Spain. We use data from European Values Study (EVS). Using a sample of 2,652 individuals, a factor analysis was used to extract the underlying dimensions of tax morale of Portuguese and Spanish taxpayers. Based on a factor analysis, the results of this paper show that sociological and behavioral factors, psychological factors and political factors are important for a good understanding of taxpayers’ behavior in Iberian Peninsula. This paper added value relies on the analyses of a wide range of variables and on the comparison between Portugal and Spain. Our conclusions provided insights that tax authorities and politicians can use to better focus their strategies and actions in order to increase compliance, reduce tax evasion, fight underground economy and increase country´s competitiveness.

Keywords: Compliance, tax morale, Portugal, Spain.

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3644 Decolourization of Melanoidin Containing Wastewater Using South African Coal Fly Ash

Authors: V.O. Ojijo, M.S. Onyango, Aoyi Ochieng, F.A.O. Otieno

Abstract:

Batch adsorption of recalcitrant melanoidin using the abundantly available coal fly ash was carried out. It had low specific surface area (SBET) of 1.7287 m2/g and pore volume of 0.002245 cm3/g while qualitative evaluation of the predominant phases in it was done by XRD analysis. Colour removal efficiency was found to be dependent on various factors studied. Maximum colour removal was achieved around pH 6, whereas increasing sorbent mass from 10g/L to 200 g/L enhanced colour reduction from 25% to 86% at 298 K. Spontaneity of the process was suggested by negative Gibbs free energy while positive values for enthalpy change showed endothermic nature of the process. Non-linear optimization of error functions resulted in Freundlich and Redlich-Peterson isotherms describing sorption equilibrium data best. The coal fly ash had maximum sorption capacity of 53 mg/g and could thus be used as a low cost adsorbent in melanoidin removal.

Keywords: Adsorption, Isotherms, Melanoidin, South African coal fly ash.

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3643 An Examination of the Factors Influencing Software Development Effort

Authors: Zhizhong Jiang, Peter Naudé

Abstract:

Effective evaluation of software development effort is an important aspect of successful project management. Based on a large database with 4106 projects ever developed, this study statistically examines the factors that influence development effort. The factors found to be significant for effort are project size, average number of developers that worked on the project, type of development, development language, development platform, and the use of rapid application development. Among these factors, project size is the most critical cost driver. Unsurprisingly, this study found that the use of CASE tools does not necessarily reduce development effort, which adds support to the claim that the use of tools is subtle. As many of the current estimation models are rarely or unsuccessfully used, this study proposes a parsimonious parametric model for the prediction of effort which is both simple and more accurate than previous models.

Keywords: Development effort, function points, team size, development language, CASE tool, rapid application development.

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3642 Certain Data Dimension Reduction Techniques for application with ANN based MCS for Study of High Energy Shower

Authors: Gitanjali Devi, Kandarpa Kumar Sarma, Pranayee Datta, Anjana Kakoti Mahanta

Abstract:

Cosmic showers, from their places of origin in space, after entering earth generate secondary particles called Extensive Air Shower (EAS). Detection and analysis of EAS and similar High Energy Particle Showers involve a plethora of experimental setups with certain constraints for which soft-computational tools like Artificial Neural Network (ANN)s can be adopted. The optimality of ANN classifiers can be enhanced further by the use of Multiple Classifier System (MCS) and certain data - dimension reduction techniques. This work describes the performance of certain data dimension reduction techniques like Principal Component Analysis (PCA), Independent Component Analysis (ICA) and Self Organizing Map (SOM) approximators for application with an MCS formed using Multi Layer Perceptron (MLP), Recurrent Neural Network (RNN) and Probabilistic Neural Network (PNN). The data inputs are obtained from an array of detectors placed in a circular arrangement resembling a practical detector grid which have a higher dimension and greater correlation among themselves. The PCA, ICA and SOM blocks reduce the correlation and generate a form suitable for real time practical applications for prediction of primary energy and location of EAS from density values captured using detectors in a circular grid.

Keywords: EAS, Shower, Core, ANN, Location.

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3641 A Review on Factors Influencing Implementation of Secure Software Development Practices

Authors: Sri Lakshmi Kanniah, Mohd Naz’ri Mahrin

Abstract:

More and more businesses and services are depending on software to run their daily operations and business services. At the same time, cyber-attacks are becoming more covert and sophisticated, posing threats to software. Vulnerabilities exist in the software due to the lack of security practices during the phases of software development. Implementation of secure software development practices can improve the resistance to attacks. Many methods, models and standards for secure software development have been developed. However, despite the efforts, they still come up against difficulties in their deployment and the processes are not institutionalized. There is a set of factors that influence the successful deployment of secure software development processes. In this study, the methodology and results from a systematic literature review of factors influencing the implementation of secure software development practices is described. A total of 44 primary studies were analysed as a result of the systematic review. As a result of the study, a list of twenty factors has been identified. Some of factors that affect implementation of secure software development practices are: Involvement of the security expert, integration between security and development team, developer’s skill and expertise, development time and communication between stakeholders. The factors were further classified into four categories which are institutional context, people and action, project content and system development process. The results obtained show that it is important to take into account organizational, technical and people issues in order to implement secure software development initiatives.

Keywords: Secure software development, software development, software security, systematic literature review.

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3640 Pre and Post IFRS Loss Avoidance in France and the United Kingdom

Authors: T. Miková

Abstract:

This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom).

The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.

Keywords: Accounting Standards, Earnings Management, International Financial Reporting Standards, Loss Avoidance, Reporting Quality.

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3639 Sociological Impact on Education An Analytical Approach Through Artificial Neural network

Authors: P. R. Jayathilaka, K.L. Jayaratne, H.L. Premaratne

Abstract:

This research presented in this paper is an on-going project of an application of neural network and fuzzy models to evaluate the sociological factors which affect the educational performance of the students in Sri Lanka. One of its major goals is to prepare the grounds to device a counseling tool which helps these students for a better performance at their examinations, especially at their G.C.E O/L (General Certificate of Education-Ordinary Level) examination. Closely related sociological factors are collected as raw data and the noise of these data are filtered through the fuzzy interface and the supervised neural network is being utilized to recognize the performance patterns against the chosen social factors.

Keywords: Education, Fuzzy, neural network, prediction, Sociology

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3638 The Influence of Basalt and Steel Fibers on the Flexural Behavior of RC Beams

Authors: Yasmin Z. Murad, Haneen M. Abdl-Jabbar

Abstract:

An experimental program is conducted in this research to investigate the influence of basalt fibers and steel fibers on the flexural behavior of RC beams. Reinforced concrete beams are constructed using steel fiber concrete and basalt fiber concrete. Steel and basalt fibers are included in a percentage of 15% and 2.5% of the total cement weight, respectively. Test results have shown that basalt fibers have increased the load carrying capacity of the beams up to 30% and the maximum deflection to almost 2.4 times that measured in the control specimen. It has also shown that steel fibers have increased the load carrying capacity of the beams up to 47% and the ultimate deflection is almost duplicated compared to the control beam. Steel and basalt fibers have increased the ductility of the reinforced concrete beams.

Keywords: Basalt fiber, steel fiber, reinforced concrete beams, flexural behavior.

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3637 A β-mannanase from Fusarium oxysporum SS-25 via Solid State Fermentation on Brewer’s Spent Grain: Medium Optimization by Statistical Tools, Kinetic Characterization and Its Applications

Authors: S. S. Rana, C. Janveja, S. K. Soni

Abstract:

This study is concerned with the optimization of fermentation parameters for the hyper production of mannanase from Fusarium oxysporum SS-25 employing two step statistical strategy and kinetic characterization of crude enzyme preparation. The Plackett-Burman design used to screen out the important factors in the culture medium revealed 20% (w/w) wheat bran, 2% (w/w) each of potato peels, soyabean meal and malt extract, 1% tryptone, 0.14% NH4SO4, 0.2% KH2PO4, 0.0002% ZnSO4, 0.0005% FeSO4, 0.01% MnSO4, 0.012% SDS, 0.03% NH4Cl, 0.1% NaNO3 in brewer’s spent grain based medium with 50% moisture content, inoculated with 2.8×107 spores and incubated at 30oC for 6 days to be the main parameters influencing the enzyme production. Of these factors, four variables including soyabean meal, FeSO4, MnSO4 and NaNO3 were chosen to study the interactive effects and their optimum levels in central composite design of response surface methodology with the final mannanase yield of 193 IU/gds. The kinetic characterization revealed the crude enzyme to be active over broader temperature and pH range. This could result in 26.6% reduction in kappa number with 4.93% higher tear index and 1% increase in brightness when used to treat the wheat straw based kraft pulp. The hydrolytic potential of enzyme was also demonstrated on both locust bean gum and guar gum.

Keywords: Brewer’s Spent Grain, Fusarium oxysporum, Mannanase, Response Surface Methodology.

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3636 Numerical Simulation of Restenosis in a Stented Coronary Artery

Authors: Weronika Kurowska-Nouyrigat, Jacek Szumbarski

Abstract:

Nowadays, cardiac disease is one of the most common cause of death. Each year almost one million of angioplasty interventions and stents implantations are made all over the world. Unfortunately, in 20-30% of cases neointimal proliferations leads to restenosis occurring within the following period of 3-6 months. Three major factors are believed to contribute mostly to the edge restenosis: (a) mechanical damage of the artery-s wall caused by the stent implantation, (b) interaction between the stent and the blood constituents and (c) endothelial growth stimulation by small (lower that 1.5 Pa) and oscillating wall shear stress. Assuming that this last actor is particularly important, a numerical model of restenosis basing on wall shear stress distribution in the stented artery was elaborated. A numerical simulations of the development of in-stent restenosis have been performed and realistic geometric patterns of a progressing lumen reduction have been obtained

Keywords: Coronary artery disease, coronary blood flow, instent restenosis.

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3635 Optimization of Heat Treatment Due to Austenising Temperature, Time and Quenching Solution in Hadfield Steels

Authors: Sh. Hosseini, M. B. Limooei, M. Hossein Zade, E. Askarnia, Z. Asadi

Abstract:

Manganese steel (Hadfield) is one of the important alloys in industry due to its special properties. High work hardening ability with appropriate toughness and ductility are the properties that caused this alloy to be used in wear resistance parts and in high strength condition. Heat treatment is the main process through which the desired mechanical properties and microstructures are obtained in Hadfield steel. In this study various heat treatment cycles, differing in austenising temperature, time and quenching solution are applied. For this purpose, the same samples of manganese steel was heat treated in 9 different cycles, and then the mechanical properties and microstructures were investigated. Based on the results of the study, the optimum heat treatment cycle was obtained.

Keywords: Manganese steel (Hadfield), heat treatment, austenising temperature, austenising time, quenching solution, mechanical properties.

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