Search results for: Accounting Standards
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 606

Search results for: Accounting Standards

156 Optimization of Air Pollution Control Model for Mining

Authors: Zunaira Asif, Zhi Chen

Abstract:

The sustainable measures on air quality management are recognized as one of the most serious environmental concerns in the mining region. The mining operations emit various types of pollutants which have significant impacts on the environment. This study presents a stochastic control strategy by developing the air pollution control model to achieve a cost-effective solution. The optimization method is formulated to predict the cost of treatment using linear programming with an objective function and multi-constraints. The constraints mainly focus on two factors which are: production of metal should not exceed the available resources, and air quality should meet the standard criteria of the pollutant. The applicability of this model is explored through a case study of an open pit metal mine, Utah, USA. This method simultaneously uses meteorological data as a dispersion transfer function to support the practical local conditions. The probabilistic analysis and the uncertainties in the meteorological conditions are accomplished by Monte Carlo simulation. Reasonable results have been obtained to select the optimized treatment technology for PM2.5, PM10, NOx, and SO2. Additional comparison analysis shows that baghouse is the least cost option as compared to electrostatic precipitator and wet scrubbers for particulate matter, whereas non-selective catalytical reduction and dry-flue gas desulfurization are suitable for NOx and SO2 reduction respectively. Thus, this model can aid planners to reduce these pollutants at a marginal cost by suggesting control pollution devices, while accounting for dynamic meteorological conditions and mining activities.

Keywords: Air pollution, linear programming, mining, optimization, treatment technologies.

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155 Survey Based Data Security Evaluation in Pakistan Financial Institutions against Malicious Attacks

Authors: Naveed Ghani, Samreen Javed

Abstract:

In today’s heterogeneous network environment, there is a growing demand for distrust clients to jointly execute secure network to prevent from malicious attacks as the defining task of propagating malicious code is to locate new targets to attack. Residual risk is always there no matter what solutions are implemented or whet so ever security methodology or standards being adapted. Security is the first and crucial phase in the field of Computer Science. The main aim of the Computer Security is gathering of information with secure network. No one need wonder what all that malware is trying to do: It's trying to steal money through data theft, bank transfers, stolen passwords, or swiped identities. From there, with the help of our survey we learn about the importance of white listing, antimalware programs, security patches, log files, honey pots, and more used in banks for financial data protection but there’s also a need of implementing the IPV6 tunneling with Crypto data transformation according to the requirements of new technology to prevent the organization from new Malware attacks and crafting of its own messages and sending them to the target. In this paper the writer has given the idea of implementing IPV6 Tunneling Secessions on private data transmission from financial organizations whose secrecy needed to be safeguarded.

Keywords: Network worms, malware infection propagating malicious code, virus, security, VPN.

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154 Electric Vehicle Market Penetration Impact on Greenhouse Gas Emissions for Policy-Making: A Case Study of United Arab Emirates

Authors: Ahmed Kiani

Abstract:

The United Arab Emirates is clearly facing a multitude of challenges in curbing its greenhouse gas emissions to meet its pre-allotted framework of Kyoto protocol and COP21 targets due to its hunger for modernization, industrialization, infrastructure growth, soaring population and oil and gas activity. In this work, we focus on the bonafide zero emission electric vehicles market penetration in the country’s transport industry for emission reduction. We study the global electric vehicle market trends, the complementary battery technologies and the trends by manufacturers, emission standards across borders and prioritized advancements which will ultimately dictate the terms of future conditions for the United Arab Emirate transport industry. Based on our findings and analysis at every stage of current viability and state-of-transport-affairs, we postulate policy recommendations to local governmental entities from a supply and demand perspective covering aspects of technology, infrastructure requirements, change in power dynamics, end user incentives program, market regulators behavior and communications amongst key stakeholders. 

Keywords: Electric vehicles, greenhouse gas emission reductions, market analysis, policy recommendations.

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153 Developing a Mathematical Model for Trade-off Analysis of New Green Products

Authors: M. R. Gholizadeh, N. Bhuiyan, M. Salari

Abstract:

In the near future, companies will be increasingly forced to shift their activities along a new road in order to decrease the harmful effects of their design, production and after-life on our environment. Products must meet environmental standards to not only prevent penalties but to consider the sustainability for future generations. However, the most important factor that companies will face is selecting a reasonable strategy to maximize their profit. Thus, companies need to have precise forecast from their profit after design stage through Trade-off analysis. This paper is an attempt to introduce a mathematical model that considers effective factors that impact the total profit when products are designed for resource and energy efficiency or recyclability. The modification is according to different strategies based on a Cost-Volume-Profit model. Here, the cost structure consists of Recycling cost, Development cost, Ramp-up cost, Production cost, and Pollution cost. Also, the model shows the effect of implementation of design for recyclable on revenue structure through revenue of used parts and revenue of recycled materials. A numerical example is used to evaluate the proposed model. Results show that fulfillment of Green Product Development not only can reduce the environmental impact of products but also it will increase profit of company in long term.

Keywords: Green Product, Design for Environment, C-V-P Model, Trade-off analysis.

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152 Investigation of the Flow Characteristics in a Catalytic Muffler with Perforated Inlet Cone

Authors: Gyo Woo Lee, Man Young Kim

Abstract:

Emission regulations for diesel engines are being strengthened and it is impossible to meet the standards without exhaust after-treatment systems. Lack of the space in many diesel vehicles, however, make it difficult to design and install stand-alone catalytic converters such as DOC, DPF, and SCR in the vehicle exhaust systems. Accordingly, those have been installed inside the muffler to save the space, and referred to the catalytic muffler. However, that has complex internal structure with perforated plate and pipe for noise and monolithic catalyst for emission reduction. For this reason, flow uniformity and pressure drop, which affect efficiency of catalyst and engine performance, respectively, should be examined when the catalytic muffler is designed. In this work, therefore, the flow uniformity and pressure drop to improve the performance of the catalytic converter and the engine have been numerically investigated by changing various design parameters such as inlet shape, porosity, and outlet shape of the muffler using the three-dimensional turbulent flow of the incompressible, non-reacting, and steady state inside the catalytic muffler. Finally, it can be found that the shape, in which the muffler has perforated pipe inside the inlet part, has higher uniformity index and lower pressure drop than others considered in this work.

Keywords: Catalytic muffler, Perforated inlet cone, Catalysts, Perforated pipe, Flow uniformity, Pressure drop.

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151 VoIP and Database Traffic Co-existence over IEEE 802.11b WLAN with Redundancy

Authors: Rizik Al-Sayyed, Colin Pattinson, Tony Dacre

Abstract:

This paper presents the findings of two experiments that were performed on the Redundancy in Wireless Connection Model (RiWC) using the 802.11b standard. The experiments were simulated using OPNET 11.5 Modeler software. The first was aimed at finding the maximum number of simultaneous Voice over Internet Protocol (VoIP) users the model would support under the G.711 and G.729 codec standards when the packetization interval was 10 milliseconds (ms). The second experiment examined the model?s VoIP user capacity using the G.729 codec standard along with background traffic using the same packetization interval as in the first experiment. To determine the capacity of the model under various experiments, we checked three metrics: jitter, delay and data loss. When background traffic was added, we checked the response time in addition to the previous three metrics. The findings of the first experiment indicated that the maximum number of simultaneous VoIP users the model was able to support was 5, which is consistent with recent research findings. When using the G.729 codec, the model was able to support up to 16 VoIP users; similar experiments in current literature have indicated a maximum of 7 users. The finding of the second experiment demonstrated that the maximum number of VoIP users the model was able to support was 12, with the existence of background traffic.

Keywords: WLAN, IEEE 802.11b, Codec, VoIP, OPNET, Background traffic, and QoS.

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150 Improvement of Water Distillation Plant by Using Statistical Process Control System

Authors: Qasim Kriri, Harsh B. Desai

Abstract:

Water supply and sanitation in Saudi Arabia is portrayed by difficulties and accomplishments. One of the fundamental difficulties is water shortage. With a specific end goal to beat water shortage, significant ventures have been attempted in sea water desalination, water circulation, sewerage, and wastewater treatment. The motivation behind Statistical Process Control (SPC) is to decide whether the execution of a procedure is keeping up an acceptable quality level [AQL]. SPC is an analytical decision-making method. A fundamental apparatus in the SPC is the Control Charts, which follow the inconstancy in the estimations of the item quality attributes. By utilizing the suitable outline, administration can decide whether changes should be made with a specific end goal to keep the procedure in charge. The two most important quality factors in the distilled water which were taken into consideration were pH (Potential of Hydrogen) and TDS (Total Dissolved Solids). There were three stages at which the quality checks were done. The stages were as follows: (1) Water at the source, (2) water after chemical treatment & (3) water which is sent for packing. The upper specification limit, central limit and lower specification limit are taken as per Saudi water standards. The procedure capacity to accomplish the particulars set for the quality attributes of Berain water Factory chose to be focused by the proposed SPC system.

Keywords: Acceptable quality level, statistical quality control, control charts, process charts.

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149 Study of the Green Composite Jute/Epoxy

Authors: A. Mir, C. Aribi, B. Bezzazi

Abstract:

Work presented is interested in the characterization of the quasistatic mechanical properties and in fatigue of a composite laminated in jute/epoxy. The natural fibers offer promising prospects thanks to their interesting specific properties, because of their low density, but also with their bio-deterioration. Several scientific studies highlighted the good mechanical resistance of the vegetable fiber composites reinforced, even after several recycling. Because of the environmental standards that become increasingly severe, one attends the emergence of eco-materials at the base of natural fibers such as flax, bamboo, hemp, sisal, jute. The fatigue tests on elementary vegetable fibers show an increase of about 60% of the rigidity of elementary fibers of hemp subjected to cyclic loadings. In this study, the test-tubes manufactured by the method infusion have sequences of stacking of 0/90° and ± 45° for the shearing and tensile tests. The quasistatic tests reveal a variability of the mechanical properties of about 8%. The tensile fatigue tests were carried out for levels of constraints equivalent to half of the ultimate values of the composite. Once the fatigue tests carried out for well-defined values of cycles, a series of static tests of traction type highlights the influence of the number of cycles on the quasi-static mechanical behavior of the laminate jute/epoxy.

Keywords: Jute, epoxy resin, mechanical, static, dynamic behavior.

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148 Designing for Experience-Based Tourism: A Virtual Tour in Tehran

Authors: Maryam Khalili, Fateme Ghanei

Abstract:

As one of the most significant phenomena of industrialized societies, tourism plays a key role in encouraging regional developments and enhancing higher standards of living for local communities in particular. Traveling is a formative experience endowed with lessons on various aspects of life. It allows us learning how to enhance the social position as well as the social relationships. However, people forget the need to travel and gain first-hand experiences as they have to cope with the ever-increasing rate of stress created by the disorders and routines of the urban dwelling style. In this paper, various spaces of such experiences were explored through a virtual tour with two underlying aims: 1) encouraging, informing, and educating the community in terms of tourism development, and 2) introducing a temporary release from the routines. This study enjoyed a practical-qualitative research methodology, and the required data were collected through observation and using a multiple-response questionnaire. The participants (19-48 years old) included 41 citizens of both genders (63.4% male and 36.6% female) from two regions in Tehran, selected by cluster-probability sampling. The results led to development of a spatial design for a virtual tour experience in Tehran where different areas are explored to both raise people’s awareness and educate them on their cultural heritage.

Keywords: Ecotourism, education, gamification, social interaction, urban design, virtual tour.

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147 Effective Internal Control System in the Nasarawa State Tertiary Educational Institutions for Efficiency: A Case of Nasarawa State Polytechnic, Lafia

Authors: Ibrahim Dauda Adagye

Abstract:

Effective internal control system in the bursary unit of tertiary educational institutions is geared toward achieving quality teaching, learning and research environment and as well assist the management of the institutions, particularly when decisions are to be made. While internal control system exists in all institutions, the outlined objectives above are far from being achieved. The paper therefore assesses the effectiveness of internal control system in tertiary educational institutions in Nasarawa State, Nigeria with specific focus on the Nasarawa State Polytechnic, Lafia. The study is survey, hence a simple closed ended questionnaire was developed and administered to a sample of twenty seven (27) member staff from the Bursary and the Internal audit unit of the Nasarawa State Polytechnic, Lafia so as to obtain data for analysis purposes and to test the study hypothesis. Responses from the questionnaire were analysed using a simple percentage and chi square. Findings shows that the right people are not assigned to the right job in the department, budget, and management accounting were never used in the institution’s operations and checking of subordinate by their superior officers is not regular. This renders the current internal control structure of the Polytechnic as ineffective and weak. The paper therefore recommends that: transparency should be seen as significant, as the institution work toward meeting its objectives, it therefore means that the right staff be assigned the right job and regular checking of the subordinates by their superiors be ensued.

Keywords: Bursary unit, efficiency, Internal control, tertiary educational institutions.

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146 Environmental Effects on Energy Consumption of Smart Grid Consumers

Authors: S. M. Ali, A. Salam Khan, A. U. Khan, M. Tariq, M. S. Hussain, B. A. Abbasi, I. Hussain, U. Farid

Abstract:

Environment and surrounding plays a pivotal rule in structuring life-style of the consumers. Living standards intern effect the energy consumption of the consumers. In smart grid paradigm, climate drifts, weather parameter and green environmental directly relates to the energy profiles of the various consumers, such as residential, commercial and industrial. Considering above factors helps policy in shaping utility load curves and optimal management of demand and supply. Thus, there is a pressing need to develop correlation models of load and weather parameters and critical analysis of the factors effecting energy profiles of smart grid consumers. In this paper, we elaborated various environment and weather parameter factors effecting demand of consumers. Moreover, we developed correlation models, such as Pearson, Spearman, and Kendall, an inter-relation between dependent (load) parameter and independent (weather) parameters. Furthermore, we validated our discussion with real-time data of Texas State. The numerical simulations proved the effective relation of climatic drifts with energy consumption of smart grid consumers.

Keywords: Climatic drifts, correlation analysis, energy consumption, smart grid, weather parameter.

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145 Modeling Residential Electricity Consumption Function in Malaysia: Time Series Approach

Authors: L. L. Ivy-Yap, H. A. Bekhet

Abstract:

As the Malaysian residential electricity consumption continued to increase rapidly, effective energy policies, which address factors affecting residential electricity consumption, is urgently needed. This study attempts to investigate the relationship between residential electricity consumption (EC), real disposable income (Y), price of electricity (Pe) and population (Po) in Malaysia for 1978-2011 period. Unlike previous studies on Malaysia, the current study focuses on the residential sector, a sector that is important for the contemplation of energy policy. The Phillips-Perron (P-P) unit root test is employed to infer the stationarity of each variable while the bound test is executed to determine the existence of co-integration relationship among the variables, modelled in an Autoregressive Distributed Lag (ARDL) framework. The CUSUM and CUSUM of squares tests are applied to ensure the stability of the model. The results suggest the existence of long-run equilibrium relationship and bidirectional Granger causality between EC and the macroeconomic variables. The empirical findings will help policy makers of Malaysia in developing new monitoring standards of energy consumption. As it is the major contributing factor in economic growth and CO2 emission, there is a need for more proper planning in Malaysia to attain future targets in order to cut emissions.

Keywords: Co-integration, Elasticity, Granger causality, Malaysia, Residential electricity consumption.

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144 A Theoretical Analysis for Modeling and Prediction of the Jet Engine Emissions

Authors: Jamal S. Yassin

Abstract:

This paper is to formulate a mathematical model to predict the amounts of the emissions produced from the combustion process of the gas turbine unit of the jet engine. These emissions have bad impacts on the environment if they are out of standards, which cause real threats to all type of life on the earth. The amounts of the emissions from the gas turbine engine are functions to many operational and design factors. In landing-takeoff (LTO) these amounts are not the same as in taxi or cruise of the plane using jet engines, because of the difference in the activity period during these operating modes. These emissions can be affected by several physical and chemical variables, such as fuel type, fuel to air ratio or equivalence ratio, flame temperature, combustion pressure, in addition to some inlet conditions such as ambient temperature and air humidity. To study the influence of these variables on the amounts of these emissions during the combustion process in the gas turbine unit, a computer program has been developed by using the visual basic 6 software. Here, the analysis of the combustion process is carried out by considering it as a chemical reaction with shifting equilibrium to find the products of the combustion of the octane fuel, at different equivalence ratios, compressor pressure ratios (CPR) and combustion temperatures. The results obtained have shown that there is noticeable influence of the equivalence ratio, CPR, and the combustion temperature on the amounts of the main emissions which are considered pollutants, such as CO, CO2 and NO.

Keywords: Mathematical model, gas turbine unit, equivalence ratio, emissions, shifting equilibrium.

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143 Dynamic Metadata Schemes in the Neutron and Photon Science Communities: A Case Study of X-Ray Photon Correlation Spectroscopy

Authors: Amir Tosson, Mohammad Reza, Christian Gutt

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Metadata is one of the most important aspects for advancing data management practices within all research communities. Definitions and schemes of metadata are inter alia of particular significance in the domain of neutron and photon scattering experiments covering a broad area of different scientific disciplines. The demand of describing continuously evolving highly non-standardized experiments, including the resulting processed and published data, constitutes a considerable challenge for a static definition of metadata. Here, we present the concept of dynamic metadata for the neutron and photon scientific community, which enriches a static set of defined basic metadata. We explore the idea of dynamic metadata with the help of the use case of X-ray Photon Correlation Spectroscopy (XPCS), which is a synchrotron-based scattering technique that allows the investigation of nanoscale dynamic processes. It serves here as a demonstrator of how dynamic metadata can improve data acquisition, sharing, and analysis workflows. Our approach enables researchers to tailor metadata definitions dynamically and adapt them to the evolving demands of describing data and results from a diverse set of experiments. We demonstrate that dynamic metadata standards yield advantages that enhance data reproducibility, interoperability, and the dissemination of knowledge.

Keywords: Big data, metadata, schemas, XPCS, X-ray Photon Correlation Spectroscopy.

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142 The Effectiveness of Implementing Interactive Training for Teaching Kazakh Language

Authors: Samal Abzhanova, Saule Mussabekova

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Today, a new system of education is being created in Kazakhstan in order to develop the system of education and to satisfy the world class standards. For this purpose, there have been established new requirements and responsibilities to the instructors. Students should not be limited with providing only theoretical knowledge. Also, they should be encouraged to be competitive, to think creatively and critically. Moreover, students should be able to implement these skills into practice. These issues could be resolved through the permanent improvement of teaching methods. Therefore, a specialist who teaches the languages should use up-to-date methods and introduce new technologies. The result of the investigation suggests that an interactive teaching method is one of the new technologies in this field. This paper aims to provide information about implementing new technologies in the process of teaching language. The paper will discuss about necessity of introducing innovative technologies and the techniques of organizing interactive lessons. At the same time, the structure of the interactive lesson, conditions, principles, discussions, small group works and role-playing games will be considered. Interactive methods are carried out with the help of several types of activities, such as working in a team (with two or more group of people), playing situational or role-playing games, working with different sources of information, discussions, presentations, creative works and learning through solving situational tasks and etc.

Keywords: Games, interactive learning, Kazakh language, teaching methods.

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141 A Dynamic Composition of an Adaptive Course

Authors: S. Chiali, Z.Eberrichi, M.Malki

Abstract:

The number of framework conceived for e-learning constantly increase, unfortunately the creators of learning materials and educational institutions engaged in e-formation adopt a “proprietor" approach, where the developed products (courses, activities, exercises, etc.) can be exploited only in the framework where they were conceived, their uses in the other learning environments requires a greedy adaptation in terms of time and effort. Each one proposes courses whose organization, contents, modes of interaction and presentations are unique for all learners, unfortunately the latter are heterogeneous and are not interested by the same information, but only by services or documents adapted to their needs. Currently the new tendency for the framework conceived for e-learning, is the interoperability of learning materials, several standards exist (DCMI (Dublin Core Metadata Initiative)[2], LOM (Learning Objects Meta data)[1], SCORM (Shareable Content Object Reference Model)[6][7][8], ARIADNE (Alliance of Remote Instructional Authoring and Distribution Networks for Europe)[9], CANCORE (Canadian Core Learning Resource Metadata Application Profiles)[3]), they converge all to the idea of learning objects. They are also interested in the adaptation of the learning materials according to the learners- profile. This article proposes an approach for the composition of courses adapted to the various profiles (knowledge, preferences, objectives) of learners, based on two ontologies (domain to teach and educational) and the learning objects.

Keywords: Adaptive educational hypermedia systems (AEHS), E-learning, Learner's model, Learning objects, Metadata, Ontology.

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140 Evaluation of Residual Stresses in Human Face as a Function of Growth

Authors: M. A. Askari, M. A. Nazari, P. Perrier, Y. Payan

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Growth and remodeling of biological structures have gained lots of attention over the past decades. Determining the response of living tissues to mechanical loads is necessary for a wide range of developing fields such as prosthetics design or computerassisted surgical interventions. It is a well-known fact that biological structures are never stress-free, even when externally unloaded. The exact origin of these residual stresses is not clear, but theoretically, growth is one of the main sources. Extracting body organ’s shapes from medical imaging does not produce any information regarding the existing residual stresses in that organ. The simplest cause of such stresses is gravity since an organ grows under its influence from birth. Ignoring such residual stresses might cause erroneous results in numerical simulations. Accounting for residual stresses due to tissue growth can improve the accuracy of mechanical analysis results. This paper presents an original computational framework based on gradual growth to determine the residual stresses due to growth. To illustrate the method, we apply it to a finite element model of a healthy human face reconstructed from medical images. The distribution of residual stress in facial tissues is computed, which can overcome the effect of gravity and maintain tissues firmness. Our assumption is that tissue wrinkles caused by aging could be a consequence of decreasing residual stress and thus not counteracting gravity. Taking into account these stresses seems therefore extremely important in maxillofacial surgery. It would indeed help surgeons to estimate tissues changes after surgery.

Keywords: Finite element method, growth, residual stress, soft tissue.

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139 Careers-Outreach Programmes for Children: Lessons for Perceptions of Engineering and Manufacturing

Authors: Niall J. English, Sylvia Leatham, Maria Isabel Meza Silva, Denis P. Dowling

Abstract:

The training and education of under- and post-graduate students can be promoted by more active learning especially in engineering, overcoming more passive and vicarious experiences and approaches in their documented effectiveness. However, the possibility of outreach to young pupils and school-children in primary and secondary schools is a lesser explored area in terms of Education and Public Engagement (EPE) efforts – as relates to feedback and influence on shaping 3rd-level engineering training and education. Therefore, the outreach and school-visit agenda constitutes an interesting avenue to observe how active learning, careers stimulus and EPE efforts for young children and teenagers can teach the university sector, to improve future engineering-teaching standards and enhance both quality and capabilities of practice. This intervention involved careers-outreach efforts to lead to statistical determinations of motivations towards engineering, manufacturing and training. The aim was to gauge to what extent this intervention would lead to an increased careers awareness in engineering, using the method of the schools-visits programme as the means for so doing. It was found that this led to an increase in engagement by school pupils with engineering as a career option and a greater awareness of the importance of manufacturing. 

Keywords: outreach, education and public engagement, careers, peer interactions

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138 Endeavor in Management Process by Executive Dashboards: The Case of the Financial Directorship in Brazilian Navy

Authors: R. S. Quintal, J. L. Tesch Santos, M. D. Davis, E. C. de Santana, M. de F. Bandeira dos Santos

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The objective is to identify the contributions from the introduction of the computerized system deal within the Accounting Department of Brazilian Navy Financial Directorship and its possible effects on the budgetary and financial harvest of Brazilian Navy. The relevance lies in the fact that the management process is responsible for the continuous improvement of organizational performance through higher levels of quality in their activities. Improvements in organizational processes have direct effects on crops cost, quality, reliability, flexibility and speed. The method of study of this research is the case study. The choice of case study attended, among other demands, a need for greater flexibility to study processes related to a computerized system. The sources of evidence were used literature, documentary and direct observation. Direct observation was made by monitoring the implementation of the computerized system in the Division of Management Analysis. The main findings of the study point to the fact that the computerized system may contribute significantly to the standardization of information. There was improvement of internal processes in the division of management analysis, made possible the consolidation of a standard management and performance analysis that contribute to global homogeneity in the treatment of information essential to the process of decision making. This study has limitations related to the fact the search result be subject exclusively to the case studied, and it is impossible to generalize to other organs of government.

Keywords: Process Management, Management Control, Business Intelligence.

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137 Public Financial Management in Ghana: A Move beyond Reforms to Consolidation and Sustainability

Authors: Mohammed Sani Abdulai

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Ghana’s Public Financial Management reforms have been going on for some two decades now (1997/98 to 2017/18). Given this long period of reforms, Ghana in 2019 is putting together both a Public Financial Management (PFM) strategy and a Ghana Integrated Financial Management Information System (GIFMIS) strategy for the next 5-years (2020-2024). The primary aim of these dual strategies is assisting the country in moving beyond reforms to consolidation and sustainability. In this paper we, first, examined the evolution of Ghana’s PFM reforms. We, secondly, reviewed the legal and institutional reforms undertaken to strengthen the country’s key PFM institutions. Thirdly, we summarized the strengths and weaknesses identified by the 2018 Public Expenditure and Financial Accountability (PEFA) assessment of Ghana’s PFM system relating to its macro-fiscal framework, budget preparation and approval, budget execution, accounting and fiscal reporting as well as external scrutiny and audit. We, finally, considered what the country should be doing to achieve its intended goal of PFM consolidation and sustainability. Using a qualitative method of review and analysis of existing documents, we, through this paper, brought to the fore the lessons that could be learnt by other developing countries from Ghana’s PFM reforms experiences. These lessons included the need to: (a) undergird any PFM reform with a comprehensive PFM reform strategy; (b) undertake a legal and institutional reforms of the key PFM institutions; (c) assess the strengths and weaknesses of those reforms using PFM performance evaluation tools such as PEFA framework; and (d) move beyond reforms to consolidation and sustainability.

Keywords: Public financial management, public expenditure and financial accountability (PEFA), reforms, consolidation, sustainability.

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136 Georgia Case: Tourism Expenses of International Visitors on the Basis of Growing Attractiveness

Authors: Nino Abesadze, Marine Mindorashvili, Nino Paresashvili

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At present actual tourism indicators cannot be calculated in Georgia, making it impossible to perform their quantitative analysis. Therefore, the study conducted by us is highly important from a theoretical as well as practical standpoint. The main purpose of the article is to make complex statistical analysis of tourist expenses of foreign visitors and to calculate statistical attractiveness indices of the tourism potential of Georgia. During the research, the method involving random and proportional selection has been applied. Computer software SPSS was used to compute statistical data for corresponding analysis. Corresponding methodology of tourism statistics was implemented according to international standards. Important information was collected and grouped from major Georgian airports, and a representative population of foreign visitors and a rule of selection of respondents were determined. The results show a trend of growth in tourist numbers and the share of tourists from post-soviet countries are constantly increasing. The level of satisfaction with tourist facilities and quality of service has improved, but still we have a problem of disparity between the service quality and the prices. The design of tourist expenses of foreign visitors is diverse; competitiveness of tourist products of Georgian tourist companies is higher. Attractiveness of popular cities of Georgia has increased by 43%.

Keywords: Tourist, expenses, indexes, statistics, analysis.

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135 Unbalanced Distribution Optimal Power Flow to Minimize Losses with Distributed Photovoltaic Plants

Authors: Malinwo Estone Ayikpa

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Electric power systems are likely to operate with minimum losses and voltage meeting international standards. This is made possible generally by control actions provide by automatic voltage regulators, capacitors and transformers with on-load tap changer (OLTC). With the development of photovoltaic (PV) systems technology, their integration on distribution networks has increased over the last years to the extent of replacing the above mentioned techniques. The conventional analysis and simulation tools used for electrical networks are no longer able to take into account control actions necessary for studying distributed PV generation impact. This paper presents an unbalanced optimal power flow (OPF) model that minimizes losses with association of active power generation and reactive power control of single-phase and three-phase PV systems. Reactive power can be generated or absorbed using the available capacity and the adjustable power factor of the inverter. The unbalance OPF is formulated by current balance equations and solved by primal-dual interior point method. Several simulation cases have been carried out varying the size and location of PV systems and the results show a detailed view of the impact of PV distributed generation on distribution systems.

Keywords: Distribution system, losses, photovoltaic generation, primal-dual interior point method, reactive power control.

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134 Removal of Boron from Waste Waters by Ion- Exchange in a Batch System

Authors: Pelin Demirçivi, Gülhayat Nasün-Saygılı

Abstract:

Boron minerals are very useful for various industrial activities, such as glass industry and detergent industry, due to its mechanical and chemical properties. During the production of boron compounds, many of these are introduced into the environment in the form of waste. Boron is also an important micro nutrient for the plants to vegetate but if it exists in high concentrations, it could have toxic effects. The maximum boron level in drinking water for human health is given as 0.3 mg/L in World Health Organization (WHO) standards. The toxic effects of boron should be noted especially for dry regions, thus, in recent years, increasing attention has been paid to remove the boron from waste waters. In this study, boron removal is implemented by ion exchange process using Amberlite IRA-743 resin. Amberlite IRA-743 resin is a boron specific resin and it belongs to the polymerizate sorbent group within the aminopolyol functional group. Batch studies were performed to investigate the effects of various experimental parameters, such as adsorbent dose, initial concentration and pH, on the removal of boron. It is found that, when the adsorbent dose increases removal of boron from the liquid phase increases. However, an increase in the initial concentration decreases the removal of boron. The effective pH values for removal of boron are determined between 8.5 and 9. Equilibrium isotherms were also analyzed by Langmuir and Freundlich isotherm models. The Langmuir isotherm is obeyed better than the Freundlich isotherm.

Keywords: Amberlite resin, boron removal, ion exchange, isotherm models.

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133 The Impact of COVID-19 Pandemic on Acute Urology Admissions in a Busy District General Hospital in the UK

Authors: D. Bheenick, M. Young, M. Elmussareh, A. Ali

Abstract:

Coronavirus disease 2019 (COVID-19) has had unprecedented effects on the healthcare system in the UK. The pandemic has impacted every service within secondary care, including urology. Our objective is to determine how COVID-19 has influenced acute urology admissions in a busy district general hospital in the UK. To conduct the study, retrospective data of patients presenting acutely to the urology department were collected between January 13 to March 22, 2020 (pre-lockdown period) and March 23 to May 31, 2020 (lockdown period). The nature of referrals, types of admission encountered, and management required in accordance with the new set of protocols established during the lockdown period were analysed and compared to the same data prior to UK lockdown. Included in the study were 1092 patients. The results show that an overall reduction of 32.5% was seen in the total number of admissions. A marked decrease was seen in non-urological pathology as compared to other categories. Urolithiasis showed the highest proportional increase. Treatment varied proportionately to the diagnosis, with conservative management accounting for the most likely treatment during lockdown. However, the proportion of patients requiring interventions during the lockdown period increased overall. No comparative differences were observed during the two periods in terms of source of referral, length of stay and patient age. The results of the study concluded that the admission rate showed a decrease, with no significant difference in the nature and timing of presentation. Our department was able to continue providing effective management to patients presenting acutely during the COVID-19 outbreak.

Keywords: COVID-19, lockdown, admissions, urology

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132 Estimation of OPC, Fly Ash and Slag Contents in Blended and Composite Cements by Selective Dissolution Method

Authors: Suresh Palla, Suresh Vanguri, Anitha, B. N. Mohapatra

Abstract:

This paper presents the results of the study on the estimation of fly ash, slag and cement contents in blended and composite cements by selective dissolution method. Types of cement samples investigated include Ordinary Portland Cement (OPC) with fly ash as performance improver, OPC with slag as performance improver, Portland Pozzolana Cement (PPC), Portland Slag Cement (PSC) and composite cement confirming to respective Indian Standards. Slag and OPC contents in PSC were estimated by selectively dissolving OPC in stage 1 and selectively dissolving slag in stage 2. In the case of composite cement sample, the percentage of cement, slag and fly ash were estimated systematically by selective dissolution of cement, slag and fly ash in three stages. In the first stage, cement is dissolved and separated by leaving the residue of slag and fly ash, designated as R1. The second stage involves gravimetric estimation of fractions of OPC, residue and selective dissolution of fly ash and slag contents. Fly ash content, R2 was estimated through gravimetric analysis. Thereafter, the difference between the R1 and R2 is considered as slag content. The obtained results of cement, fly ash and slag using selective dissolution method showed 10% of standard deviation with the corresponding percentage of respective constituents. The results suggest that this selective dissolution method can be successfully used for estimation of OPC and Supplementary Cementitious material (SCM) contents in different types of cements.

Keywords: Selective dissolution method, fly ash, Ground Granulated blast furnace slag, EDTA.

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131 Potential of Salvia sclarea L. for Phytoremediation of Soils Contaminated with Heavy Metals

Authors: Violina R. Angelova, Radka V. Ivanova, Givko M. Todorov, Krasimir I. Ivanov

Abstract:

A field study was conducted to evaluate the efficacy of Salvia sclarea L. for phytoremediation of contaminated soils. The experiment was performed on an agricultural fields contaminated by the Non-Ferrous-Metal Works near Plovdiv, Bulgaria. The content of heavy metals in different parts of Salvia sclarea L. (roots, stems, leaves and inflorescences) was determined by ICP. The essential oil of the Salvia sclarea L. was obtained by steam distillation in laboratory conditions and was analyzed for heavy metals and its chemical composition was determined. Salvia sclarea L. is a plant which is tolerant to heavy metals and can be grown on contaminated soils. Based on the obtained results and using the most common criteria, Salvia sclarea L. can be classified as Pb hyperaccumulator and Cd and Zn accumulators, therefore, this plant has suitable potential for the phytoremediation of heavy metal contaminated soils. Favorable is also the fact that heavy metals do not influence the development of the Salvia sclarea L., as well as on the quality and quantity of the essential oil. For clary sage oil obtained from the processing of clary sage grown on highly contaminated soils, its key odour-determining ingredients meet the quality requirements of the European Pharmacopoeia and BS ISO 7609 regarding Bulgarian clary sage oil and/or have values that are close to the limits of these standards. The possibility of further industrial processing will make Salvia sclarea L. an economically interesting crop for farmers of phytoextraction technology.

Keywords: Clary sage, heavy metals, phytoremediation, polluted soils.

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130 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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129 Computer Software Applicable in Rehabilitation, Cardiology and Molecular Biology

Authors: P. Kowalska, P. Gabka, K. Kamieniarz, M. Kamieniarz, W. Stryla, P. Guzik, T. Krauze

Abstract:

We have developed a computer program consisting of 6 subtests assessing the children hand dexterity applicable in the rehabilitation medicine. We have carried out a normative study on a representative sample of 285 children aged from 7 to 15 (mean age 11.3) and we have proposed clinical standards for three age groups (7-9, 9-11, 12-15 years). We have shown statistical significance of differences among the corresponding mean values of the task time completion. We have also found a strong correlation between the task time completion and the age of the subjects, as well as we have performed the test-retest reliability checks in the sample of 84 children, giving the high values of the Pearson coefficients for the dominant and non-dominant hand in the range 0.740.97 and 0.620.93, respectively. A new MATLAB-based programming tool aiming at analysis of cardiologic RR intervals and blood pressure descriptors, is worked out, too. For each set of data, ten different parameters are extracted: 2 in time domain, 4 in frequency domain and 4 in Poincaré plot analysis. In addition twelve different parameters of baroreflex sensitivity are calculated. All these data sets can be visualized in time domain together with their power spectra and Poincaré plots. If available, the respiratory oscillation curves can be also plotted for comparison. Another application processes biological data obtained from BLAST analysis.

Keywords: Biomedical data base processing, Computer software, Hand dexterity, Heart rate and blood pressure variability.

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128 Chemical and Hydro-Geologic Analysis of Ikogosi Warm Spring Water in Nigeria

Authors: Akinola Ikudayisi, Folasade Adeyemo, Josiah Adeyemo

Abstract:

This study focuses on the hydro-geology and chemical constituents analysis of Ikogosi Warm Spring waters in South West Nigeria. Ikogosi warm spring is a global tourist attraction because it has both warm and cold spring sources. Water samples from the cold spring, warm spring and the meeting point were collected, analyzed and the result shows close similarity in temperature, hydrogen iron concentration (pH), alkalinity, hardness, Calcium, Magnesium, Sodium, Iron, total dissolved solid and heavy metals. The measured parameters in the water samples are within World Health Organisation standards for fresh water. The study of the geology of the warm spring reveals that the study area is underlain by a group of slightly migmatised to non-migmatised paraschists and meta-igneous rocks. Also, concentration levels of selected heavy metals, (Copper, Cadmium, Zinc, Arsenic and Cromium) were determined in the water (ppm) samples. Chromium had the highest concentration value of 1.52ppm (an average of 49.67%) and Cadmium had the lowest concentration with value of 0.15ppm (an average of 4.89%). Comparison of these results showed that, their mean levels are within the standard values obtained in Nigeria. It can be concluded that both warm and spring water are safe for drinking.

Keywords: Cold spring, Ikogosi, melting point, warm spring, water samples.

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127 Competency-Based Social Work Practice and Challenges in Child Case Management: Studies in the Districts Social Welfare Services, Malaysia

Authors: S. Brahim, M. S. Mohamad, E. Zakaria, N. Sarnon@Kusenin

Abstract:

This study aimed to explore the practical experience of child welfare caseworkers and professionalism in child case management in Malaysia. This paper discussed the specific social work practice competency and the challenges faced by child caseworkers in the fieldwork. This research was qualitative with grounded theory approach. Four sessions of focused group discussion (FGD) were conducted involving a total of 27 caseworkers (child protector and probation officers) in the Klang Valley. The study found that the four basic principles of knowledge in child case management namely: 1. knowledge in child case management; 2. professional values of caseworkers towards children; 3. skills in managing cases; and 4. culturally competent practice in child case management. In addition, major challenges faced by the child case manager are the capacity and commitment of the family in children’s rehabilitation program, the credibility of caseworkers are being challenged, and the challenges of support system from intra and interagency. This study is important for policy makers to take into account the capacity and the needs of the child’s caseworker in accordance with the national social work competency framework. It is expected that case management services for children will improve systematically in line with national standards.

Keywords: Social work practice, child case management, competency-based knowledge, and professionalism.

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