Search results for: ion exchange resin

Authors: J. Ruenin, S. Sukprasong, R. Phatthanakun, N. Chomnawang, P. Kuntanawat

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In this paper, a simple microfluidic device for monitoring algal cell behavior is proposed. An array of algal microwells is fabricated by PDMS soft-lithography using X-ray LIGA mold, placed on a glass substrate. Two layers of replicated PDMS and substrate are attached by oxygen plasma bonding, creating a microchannel for the microfluidic system. Algal cell are loaded into the microfluidic device, which provides positive charge on the bottom surface of wells. Algal cells, which are negative charged, can be attracted to the bottom of the wells via electrostatic interaction. By varying the concentration of algal cells in the loading suspension, it is possible to obtain wells with a single cell. Liquid medium for cells monitoring are flown continuously over the wells, providing nutrient and waste exchange between the well and the main flow. This device could lead to the uncovering of the quantitative biology of the algae, which is a key to effective and extensive algal utilizations in the field of biotechnology, food industry and bioenergy research and developments.

Keywords: Algal cells, microfluidic device, X-ray LIGA, X-ray lithography, metallic mold, synchrotron light, PDMS

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Authors: Saad M. Howladar, Mike Dennett

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The effect of exogenous application; seed priming or foliar spraying of salicylic acid (SA) on Yecora Rojo and Paragon wheat cv. under NaCl-salinity. Gas exchange parameters, growth parameters, yield and yield components were reduced in both cultivars under salinity stress with foliar spray and soaking seeds. Exogenous application of SA through foliar spraying or seed soaking showed a slight increases or decreases with the application method or between cultivars. SA foliar spraying exhibited a slight improvement over SA seed soaking in most parameters, particularly in Paragon. Although, seed soaking was less effective than foliar spraying, it was a slightly better with Yecora Rojo in some parameters. However, the low SA concentration; 0.5mM tended to improve most parameters in both cultivars. From data of the experiment, it has been concluded that the effect of SA depends on cultivar genotype and SA concentration.

Keywords: Salinity, Salicylic acid, Growth parameters, yield components, Wheat cultivars.

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Authors: Despina Galani, Anastasios Alexandridis, Antonios Stavropoulos

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The main thrust of this paper is to assess the level of disclosure in the annual reports of non-financial Greek firms and to empirically investigate the hypothesized impact of several firm characteristics on the extent of mandatory disclosure. A disclosure checklist consisting of 100 mandatory items was developed to assess the level of disclosure in the 2009 annual reports of 43 Greek companies listed at the Athens stock exchange. The association between the level of disclosure and some firm characteristics was examined using multiple linear regression analysis. The study reveals that Greek companies on general have responded adequately to the mandatory disclosure requirements of the regulatory bodies. The findings also indicate that firm size was significant positively associated with the level of disclosure. The remaining variables such as age, profitability, liquidity, and board composition were found to be insignificant in explaining the variation of mandatory disclosures. The outcome of this study is undoubtedly of great concern to the investment community at large to assist in evaluating the extent of mandatory disclosure by Greek firms and explaining the variation of disclosure in light of firm-specific characteristics.

Keywords: Mandatory disclosure, Annual report, Disclosure index

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Authors: Ashkan Mirzay Fashami

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This study examines the effects of auditor switch, auditee’s industry, and auditee’s location on audit fees in Australia. It uses fee data of Australian Securities Exchange 500 companies, considering all industry classifications throughout the country from 2006 until 2016. Main findings show that auditor switch does not affect audit fees. However, auditee’s industry affects audit fees. This effect occurs in information technology, financials, energy, and materials sectors among the top 500 companies. Financials, energy, and materials sectors face a fee rise, whereas information technology has a fee cut. The extent of fee changes is different among various industries, wherein the financial sector has the highest increase. Further, auditee’s location affects audit fees. Top 500 companies in Hobart, Perth, and Brisbane face a fee reduction, wherein the highest cut is in Hobart. Further analysis suggests that the Australian audit market is being increasingly concentrated in the hands of the Big Four audit firms.

Keywords: Audit fee, auditor switch, Australia, industry, location.

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Authors: S. Levitsky

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Acoustic properties of polymeric liquids are high sensitive to free gas traces in the form of fine bubbles. Their presence is typical for such liquids because of chemical reactions, small wettability of solid boundaries, trapping of air in technological operations, etc. Liquid temperature influences essentially its rheological properties, which may have an impact on the bubble pulsations and sound propagation in the system. The target of the paper is modeling of the liquid temperature effect on single bubble dynamics and sound dispersion and attenuation in polymeric solution with spherical gas bubbles. The basic sources of attenuation (heat exchange between gas in microbubbles and surrounding liquid, rheological and acoustic losses) are taken into account. It is supposed that in the studied temperature range the interface mass transfer has a minor effect on bubble dynamics. The results of the study indicate that temperature raise yields enhancement of bubble pulsations and increase in sound attenuation in the near-resonance range and may have a strong impact on sound dispersion in the liquid-bubble mixture at frequencies close to the resonance frequency of bubbles.

Keywords: Sound propagation, gas bubbles, temperature effect, polymeric liquid.

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Authors: Sunday. E. Ogundipe, Abiola Idowu, Lawrencia. O. Ogundipe

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This study examines the impact of working capital management on firms- performance and market value of the firms in Nigeria. A sample of fifty four non-financial quoted firms in Nigeria listed on the Nigeria Stock Exchange was used for this study. Data were collected from annual reports of the sampled firms for the period 1995-2009. This result shows there is a significant negative relationship between cash conversion cycle and market valuation and firm-s performance. It also shows that debt ratio is positively related to market valuation and negatively related firm-s performance. The findings confirm that there is a significant relationship between Market valuation, profitability and working capital component in line with previous studies. This mean that Nigeria firms should ensure adequate management of working capital especially cash conversion cycle components of account receivables, account payables and inventories, as efficiency working capital management is expected to contribute positively to the firms- market value.

Keywords: Cash Conversion Cycle, Firms' Performance, Market Valuation, Working Capital Management

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Authors: S. Padma, Dr. R. Lakshmipathi, K. Ramash Kumar, P. Nandagopal

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The power system network is becoming more complex nowadays and it is very difficult to maintain the stability of the system. Today-s enhancement of technology makes it possible to include new energy storage devices in the electric power system. In addition, with the aid of power electronic devices, it is possible to independently exchange active and reactive power flow with the utility grid. The main purpose of this paper proposes a Proportional – Integral (PI) control based 48 – pulse Inverter based Static Synchronous Series Compensator (SSSC) with and without Superconducting Magnetic Energy Storage (SMES) used for enhancing the transient stability and regulating power flow in automatic mode. Using a test power system through the dynamic simulation in Matlab/Simulink platform validates the performance of the proposed SSSC with and without SMES system.

Keywords: Flexible AC transmission system (FACTS), PIControl, Superconducting Magnetic Energy Storage (SMES), Static Synchronous Series Compensator (SSSC).

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Authors: Ε. Giovanis

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The purpose of this paper is to present two different approaches of financial distress pre-warning models appropriate for risk supervisors, investors and policy makers. We examine a sample of the financial institutions and electronic companies of Taiwan Security Exchange (TSE) market from 2002 through 2008. We present a binary logistic regression with paned data analysis. With the pooled binary logistic regression we build a model including more variables in the regression than with random effects, while the in-sample and out-sample forecasting performance is higher in random effects estimation than in pooled regression. On the other hand we estimate an Adaptive Neuro-Fuzzy Inference System (ANFIS) with Gaussian and Generalized Bell (Gbell) functions and we find that ANFIS outperforms significant Logit regressions in both in-sample and out-of-sample periods, indicating that ANFIS is a more appropriate tool for financial risk managers and for the economic policy makers in central banks and national statistical services.

Keywords: ANFIS, Binary logistic regression, Financialdistress, Panel data

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Authors: Bello Nurudeen Akinsola

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The study analyzed the risk and returns of commercial-property in Southwestern Nigeria and selected stocksmarket investment between 2000 and 2009; compared the inflation hedging characteristics and diversification potentials of investing in commercial-property and selected stock- market investment. Primary data were collected on characteristics, rental and capital values of commercial- properties from their property managers through the use of questionnaire. Secondary data on stock prices and dividends on banking, insurance and conglomerates sectors were sourced from the Nigerian Stock Exchange (2000-2009). The result showed that average return on all the selected stock- investments was higher than that of commercial-property. As regards risk, commercial-property indicated lower risk, compared to stocks. Also the stock-investment had better inflation hedging capacity than commercial-properties; combination of both had diversification potentials. The study concluded that stock-market investment offered attractive higher return than commercial-property although with higher risk and there could be diversification benefits in combining commercial-property with stock- investment.

Keywords: Commercial-Property, Return, Risk, Stock Market

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Authors: Gyo Woo Lee, Man Young Kim

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A mathematical heat transfer model for the prediction of transient heating of the slab in a direct-fired walking beam type reheating furnace has been developed by considering the nongray thermal radiation with given furnace environments. The furnace is modeled as radiating nongray medium with carbon dioxide and water with five-zoned gas temperature and the furnace wall is considered as a constant temperature lower than furnace gas one. The slabs are moving with constant velocity depending on the residence time through the non-firing, charging, preheating, heating, and final soaking zones. Radiative heat flux obtained by considering the radiative heat exchange inside the furnace as well as convective one from the surrounding hot gases are introduced as boundary condition of the transient heat conduction within the slab. After validating thermal radiation model adopted in this work, thermal fields in both model and real reheating furnace are investigated in terms of radiative heat flux in the furnace and temperature inside the slab. The results show that the slab in the furnace can be more heated with higher slab emissivity and residence time.

Keywords: Reheating Furnace, Steel Slab, Radiative Heat Transfer, WSGGM, Emissivity, Residence Time.

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Authors: Robert H¨ottger, Lukas Krawczyk, Burkhard Igel

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This paper introduces novel approaches to partitioning and mapping in terms of model-based embedded multicore system engineering and further discusses benefits, industrial relevance and features in common with existing approaches. In order to assess and evaluate results, both approaches have been applied to a real industrial application as well as to various prototypical demonstrative applications, that have been developed and implemented for different purposes. Evaluations show, that such applications improve significantly according to performance, energy efficiency, meeting timing constraints and covering maintaining issues by using the AMALTHEA platform and the implemented approaches. Furthermore, the model-based design provides an open, expandable, platform independent and scalable exchange format between OEMs, suppliers and developers on different levels. Our proposed mechanisms provide meaningful multicore system utilization since load balancing by means of partitioning and mapping is effectively performed with regard to the modeled systems including hardware, software, operating system, scheduling, constraints, configuration and more data.

Keywords: Partitioning, mapping, distributed systems, scheduling, embedded multicore systems, model-based, system analysis.

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Authors: Dalvin D. Hill, Hector M. Castro Garcia

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A growing number of individuals utilize wearable devices on a daily basis. The usage and functionality of these wearable devices vary from user to user. One popular usage of said devices is to track health-related activities that are typically stored on a device’s memory or uploaded to an account in the cloud; based on the current trend, the data accumulated from the wearable device are stored in a standalone location. In many of these cases, this health related datum is not a factor when considering the holistic view of a user’s health lifestyle or record. This health-related data generated from wearable and Internet of Things (IoT) devices can serve as empirical information to a medical provider, as the standalone data can add value to the holistic health record of a patient. This paper proposes a solution to incorporate the data gathered from these wearable and IoT devices, with that a patient’s Personal Health Record (PHR) stored within the confines of a Health Information Exchange (HIE).

Keywords: Electronic health record, health information exchanges, Internet of Things, personal health records, wearable devices, wearables.

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Authors: Praveen Kumar S P, Bong-Su Sin, Kwon-Hee Lee

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Finned-tube heat exchangers are predominantly used in space conditioning systems, as well as other applications requiring heat exchange between two fluids. The design of finned-tube heat exchangers requires the selection of over a dozen design parameters by the designer such as tube pitch, tube diameter, tube thickness, etc… Finned-tube heat exchangers are common devices; however, their performance characteristics are complicated. In this paper numerical studies have been carried out to analyze the performances of finned tube heat exchanger (without fins considered for experimental purpose) by predicting the characteristics of temperature difference and pressure drop. In this study, a design considering 5 design variables and also maximizing the temperature difference and pressure drop was suggested by applying DOE. During this process, L₁₈ orthogonal array was adopted. Parametric analytical studies have been carried out using ANOVA to determine the relative importance of each variable with respect to the temperature difference and the pressure drop. Following the results, the final design was suggested by predicting the optimum design therefore confirming the optimized condition.

Keywords: Heat Exchanger, Fluid Analysis, Heat Transfer, Design of Experiment (DOE), Analysis of Variance (ANOVA).

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Authors: Brehme D’napoli Reis de Mesquita, Marcus Vin´ıcius de Souza Almeida, Caio Vin´ıcius Silva do Carmo

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Educational robotics has emerged as a pedagogical tool, utilizing technological artifacts to engage students’ curiosity and interest. It fosters active learning of STEM education competencies while also cultivating essential behavioral skills. Robotic competitions provide students with platforms to collaboratively devise diverse solutions to shared problems, fostering experience exchange, collaboration, and personal growth. Despite the prevalence of current robotic competitions, especially in Brazil, simulating real-world challenges like natural disasters, there is a notable absence of industry-related tasks. This article presents an educational robotics initiative centered around material transportation within smart manufacturing using automated guided vehicles. The proposed robotics challenge was executed in a competition held in Ac¸ailˆandia city, Maranh˜ao, Brazil, yielding satisfactory results and inspiring teams to develop time-limited solution strategies.

Keywords: Educational robotics, STEM education, robotic competitions, material transportation, smart manufacturing.

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Authors: Zaza Tabagari, Zaza Sanikidze, George Giorgobiani

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Abovepresented work deals with the new scope of application of information and communication technologies for the improvement of the election process in the biased environment. We are introducing a new concept of construction of the information-communication system for the election participant. It consists of four main components: Software, Physical Infrastructure, Structured Information and the Trained Stuff. The Structured Information is the bases of the whole system and is the collection of all possible events (irregularities among them) at the polling stations, which are structured in special templates, forms and integrated in mobile devices.The software represents a package of analytic modules, which operates with the dynamic database. The application of modern communication technologies facilities the immediate exchange of information and of relevant documents between the polling stations and the Server of the participant. No less important is the training of the staff for the proper functioning of the system. The e-training system with various modules should be applied in this respect. The presented methodology is primarily focused on the election processes in the countries of emerging democracies.It can be regarded as the tool for the monitoring of elections process by the political organization(s) and as one of the instruments to foster the spread of democracy in these countries.

Keywords: ICT, elections, structured information, dynamic databases, e-training.

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Authors: Dong-Young Yoo, Jong-Whoi Shin, Gang Shin Lee, Jae-Il Lee

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As the disfunctions of the information society and social development progress, intrusion problems such as malicious replies, spam mail, private information leakage, phishing, and pharming, and side effects such as the spread of unwholesome information and privacy invasion are becoming serious social problems. Illegal access to information is also becoming a problem as the exchange and sharing of information increases on the basis of the extension of the communication network. On the other hand, as the communication network has been constructed as an international, global system, the legal response against invasion and cyber-attack from abroad is facing its limit. In addition, in an environment where the important infrastructures are managed and controlled on the basis of the information communication network, such problems pose a threat to national security. Countermeasures to such threats are developed and implemented on a yearly basis to protect the major infrastructures of information communication. As a part of such measures, we have developed a methodology for assessing the information protection level which can be used to establish the quantitative object setting method required for the improvement of the information protection level.

Keywords: Information Security Evaluation Methodology, Critical Information Infrastructure Protection.

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Authors: Sunday E. Ogundipe, Rafiu O. Salawu, Lawrencia O. Ogundipe

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The study examines the determinants of corporate cash holding of non-financial quoted firms in Nigeria using a sample of fifty four non-financial quoted firms listed on the Nigeria Stock Exchange for the period 1995-2009. Data were sourced from the Annual reports of the sampled firms and analyzed using Generalized Method of Moments(GMM). The study finds evidence supportive of a target adjustment model and that firms can not instantaneously adjust towards the target cash level owing to the fact that adjustment cost being costly,. Also, the result shows significant negative relationship between cash holdings and firm size, net working capital, return on asset and bank relationship and positive relationship with growth opportunities, leverage, inventories, account receivables and financial distress. Furthermore, there is no significant relationship between cash holdings and cash flow. In Nigerian setting, most of the variables that are relevant for explaining cash holdings in the Developed countries are found by this study to be relevant also in Nigeria.

Keywords: Adjustment Model , Cash holding, Determinant, Generalized Method of Moments(GMM)

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Authors: A. Goodarzian, A. Ghasemipanah, R. Ziaie Moayed, H. Niroumand

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The problem of soil stabilization has been one of the important issues in geotechnical engineering. Nowadays, nanomaterials have revolutionized many industries. In this research, improvement of the Kerman fine-grained soil by nanozeolite and nanobentonite additives separately has been investigated using Atterberg Limits and unconfined compression test. In unconfined compression test, the samples were prepared with 3, 5 and 7% nano additives, with 1, 7 and 28 days curing time with strain control method. Finally, the effect of different percentages of nanozeolite and nanobentonite on the geotechnical behavior and characteristics of Kerman fine-grained soil was investigated. The results showed that with increasing the amount of nanozeolite and also nanobentonite to fine-grained soil, the soil exhibits more compression strength. So that by adding 7% nanozeolite and nanobentonite with 1 day curing, the unconfined compression strength is 1.18 and 2.1 times higher than the unstabilized soil. In addition, the failure strain decreases in samples containing nanozeolite, whereas it increases in the presence of nanobentonite. Increasing the percentage of nanozeolite and nanobentonite also increased the elasticity modulus of soil.

Keywords: Nanozeolite particles, nanobentonite particles, clayey soil, unconfined compression stress, specific surface area, cation exchange capacity, Atterberg limits.

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Authors: Sang Hoon Kang, Seong-Min Yoon

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Little attention has been paid to information transmission between the portfolios of large stocks and small stocks in the Korean stock market. This study investigates the return and volatility transmission mechanisms between large and small stocks in the Korea Exchange (KRX). This study also explores whether bad news in the large stock market leads to a volatility of the small stock market that is larger than the good news volatility of the large stock market. By employing the Granger causality test, we found unidirectional return transmissions from the large stocks to medium and small stocks. This evidence indicates that pat information about the large stocks has a better ability to predict the returns of the medium and small stocks in the Korean stock market. Moreover, by using the asymmetric GARCH-BEKK model, we observed the unidirectional relationship of asymmetric volatility transmission from large stocks to the medium and small stocks. This finding suggests that volatility in the medium and small stocks following a negative shock in the large stocks is larger than that following a positive shock in the large stocks.

Keywords: Asymmetric GARCH-BEKK model, Asymmetric volatility transmission, Causality, Korean stock market, Spillover effect

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Authors: Roza Dastres, Mohsen Soori

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In order to electronically exchange information between network users in the web of data, different software such as outlook is presented. So, the traffic of users on a site or even the floors of a building can be decreased as a result of applying a secure and reliable data sharing software. It is essential to provide a fast, secure and reliable network system in the data sharing webs to create an advanced communication systems in the users of network. In the present research work, different encoding methods and algorithms in data sharing systems is studied in order to increase security of data sharing systems by preventing the access of hackers to the transferred data. To increase security in the networks, the possibility of textual conversation between customers of a local network is studied. Application of the encryption and decryption algorithms is studied in order to increase security in networks by preventing hackers from infiltrating. As a result, a reliable and secure communication system between members of a network can be provided by preventing additional traffic in the website environment in order to increase speed, accuracy and security in the network and web systems of data sharing.

Keywords: Secure Socket Layer, Security of networks.

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Authors: Panpan Xu, Qiying Zhang, Hui Qian

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Groundwater is main source of water supply in the Guanzhong Basin, China. To investigate the quality of groundwater for agricultural purposes in Jiaokou Irrigation District located in the east of the Guanzhong Basin, 141 groundwater samples were collected for analysis of major ions (K⁺, Na⁺, Mg²⁺, Ca²⁺, SO₄^2-, Cl^-, HCO₃^-, and CO₃^2-), pH, and total dissolved solids (TDS). Sodium percentage (Na%), residual sodium carbonate (RSC), magnesium hazard (MH), and potential salinity (PS) were applied for irrigation water quality assessment. In addition, multivariate statistical techniques were used to identify the underlying hydrogeochemical processes. Results show that the content of TDS mainly depends on Cl^-, Na⁺, Mg²⁺, and SO₄^2-, and the HCO₃^- content is generally high except for the eastern sand area. These are responsible for complex hydrogeochemical processes, such as dissolution of carbonate minerals (dolomite and calcite), gypsum, halite, and silicate minerals, the cation exchange, as well as evaporation and concentration. The average evaluation levels of Na%, RSC, MH, and PS for irrigation water quality are doubtful, good, unsuitable, and injurious to unsatisfactory, respectively. Therefore, it is necessary for decision makers to comprehensively consider the indicators and thus reasonably evaluate the irrigation water quality.

Keywords: Irrigation water quality, multivariate statistical analysis, groundwater, hydrogeochemical process.

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Authors: M. F. Wu, F. T. Cheng

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Leather industry is the most important traditional industry to provide the leather products in the world for thousand years. The fierce global competitive environment and common awareness of global carbon reduction make livestock supply quantities falling, salt and wet blue leather material reduces and the price skyrockets significantly. Exchange rate fluctuation led sales revenue decreasing which due to the differences of export exchanges and compresses the overall profitability of leather industry. This paper applies activity-based benefit assessment approach to build up fitness fur input mixed model, fur is Wet Blue, which concerned with four key factors: the output rate of wet blue, unit cost of wet blue, yield rate and grade level of Wet Blue to achieve the low cost strategy under given unit price of leather product condition of the company. The research findings indicate that applying this model may improve the input cost structure, decrease numbers of leather product inventories and to raise the competitive advantages of the enterprise in the future.

Keywords: Activity-Based Benefit Assessment Approach, Input mixed, Output Rate, Wet Blue.

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Authors: Wanwisa Kuncharin, Badaruddin Mohamed

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There have been few studies of cross-border shopping. However, many have focused on macroeconomic effects rather than on discovering the motivation and behaviour of cross-border shoppers who purchase abroad. Hatyai, Thailand is located about 30 km from the Malaysian border. The statistics reports that each year more than 400,000 Malaysian visitors visited Hatyai. The aims of this study are fourfold: (1) to investigate factors motivating cross-border shoppers to shop in Hatyai, Thailand; (2) to examine the relationship between ethnicity and shopper ethnocentrism; (3) to discover the impact of shopper ethnocentrism on foreign product judgment; and (4) to explore the impact of shopper ethnocentrism on the willingness to buy foreign products. The results reveal that the three most popular consumption items were food and beverages, clothing, and grocery products. Factor analysis shows that the three key reasons for choosing Hatyai as the cross-border shopping destination included product and store, close distance, and low exchange rate. Moreover, there were significant differences in ethnocentrism by three ethnic groups. Shopper ethnocentrism had a significant negative correlation with foreign product judgment, while shopper ethnocentrism was not significantly correlated with willingness to buy foreign products.

Keywords: Cross-border shopping behaviours, Malaysian shoppers, Ethnocentrism, Hatyai, Thailand.

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Authors: Faiza Mnasri, Kamilia Abahri, Mohammed El Ganaoui, Slimane Gabsi

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Most of the building materials are considered porous, and composed of solid matrix and pores. In the pores, the moisture can be existed in two phases: liquid and vapor. Thus, the mass balance equation is comprised of various moisture driving potentials that translate the movement of the different existing phases occupying pores and the hygroscopic behavior of a porous construction material. This study suggests to resolve a hygrothermal mathematical model of heat and mass transfers in different porous building materials by a numerical investigation. Thereby, the evolution of temperature and moisture content fields has been processed. So, numerous series of hygrothermal calculation on several cases of wall are exposed. Firstly, a case of monolayer wall of massive wood has been treated. In this part, we have compared the numerical solution of the model on one and two dimensions and the effect of dimensional space has been evaluated. In the second case, three building materials (concrete, wood fiberboard and wooden insulation) are tested separately with the same boundary conditions and their hygrothermal behavior are compared. The evaluation of the exchange of heat and air at the interface between the wall and the interior ambiance is carried.

Keywords: Building materials, heat transfer, moisture diffusion, numerical solution.

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Authors: Joshua S. Valeta, Marc C. Verdegem

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A study was undertaken to assess the potential of an Algal Turf Scrubber to remove nitrogen from aquaculture effluent to reduce environmental pollution. High total ammonia nitrogen concentrations were introduced to an Algal Turf Scrubber developed under varying hydraulic surface loading rates of African catfish (Clarius gariepinus) effluent in a recirculating aquaculture system. Nutrient removal rates were not affected at total suspended solids concentration of up to 0.04g TSS/l (P > 0.05). Nitrogen removal rates 0.93-0.99g TAN/m²/d were recorded at very high loading rates 3.76-3.81 g TAN/m²/d. Total ammonia removal showed ½ order kinetics between 1.6 to 2.3mg/l Total Ammonia Nitrogen concentrations. Nitrogen removal increased with its loading, which increased with hydraulic surface loading rate. Total Ammonia Nitrogen removal by Algal turf scrubber was higher than reported values for fluidized bed filters and trickling filters. The algal turf scrubber also effectively removed nitrate thereby reducing the need for water exchange.

Keywords: Algal turf, loading rate, nitrogen, organic matter, removal rate.

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Authors: C. Mallada Fernández

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Economic development and globalization of international markets have created a favourable atmosphere for the emergence of new forms of crime such as money laundering or financing of terrorism, which may contribute to destabilized and damage economic systems. In particular, money laundering have acquired great importance since the 11S attacks, what has caused on the one hand, the establishment and development of preventive measures and, on the other hand, a progressive hardening of penal measures. Since then, the regulations imposed to fight against money laundering have been viewed as key components also in the fight against terrorist financing. Terrorism, at the beginning, was a “national” crime connected with internal problems of the State (for instance the RAF in Germany or ETA in Spain) but in the last 20 years has started to be an international problem that is connected with the defence and security of the States. Therefore, the new strategic concept for the defense and security of NATO has a comprehensive list of security threats to the Alliance, such as terrorism, international instability, money laundering or attacks on cyberspace, among others. With this new concept, money laundering and terrorism has become a priority in the national defense.

In this work we will analyze the methods to combat these new threats to the national security. We will study the preventive legislations to combat money laundering and financing of terrorism, the UIF that exchange information between States, and the hawala-Banking.

Keywords: Control of financial flows, money laundering, terrorism, financing of terrorism.

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Authors: Joel V. Madison, Hans E. Kimmel

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Saturated two-phase fluid flows are often subject to pressure induced oscillations. Due to compressibility the vapor bubbles act as a spring with an asymmetric non-linear characteristic. The volume of the vapor bubbles increases or decreases differently if the pressure fluctuations are compressing or expanding; consequently, compressing pressure fluctuations in a two-phase pipe flow cause less displacement in the direction of the pipe flow than expanding pressure fluctuations. The displacement depends on the ratio of liquid to vapor, the ratio of pressure fluctuations over average pressure and on the exciting frequency of the pressure fluctuations. In addition, pressure fluctuations in saturated vapor bubbles cause condensation and evaporation within the bubbles and change periodically the ratio between liquid to vapor, and influence the dynamical parameters for the oscillation. The oscillations are conforming to an isenthalpic process at constant enthalpy with no heat transfer and no exchange of work. The paper describes the governing non-linear equation for twophase fluid oscillations with condensation and evaporation, and presents steady state approximate solutions for free and for pressure induced oscillations. Resonance criteria and stability are discussed.

Keywords: condensation, evaporation, non-linear oscillations, pressure induced, two-phase flow

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Authors: Kittipong Tissayakorn, Fumio Akagi, Yu Song

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Manufacturers have been exploring innovative strategies to achieve and sustain competitive advantages as they face a new era of intensive global competition. Such strategy is known as Supply Chain Management (SCM), which has gained a tremendous amount of attention from both researchers and practitioners over the last decade. Supply chain management (SCM) is considered as the most popular operating strategy for improving organizational competitiveness in the twenty-first century. It has attracted a lot of attention recently due to its role involving all of the activities in industrial organizations, ranging from raw material procurement to final product delivery to customers. Well-designed supply chain systems can substantially improve efficiency and product quality, and eventually enhance customer satisfaction and profitability. In this paper, a manufacturing engineering perspective on supply chain integration is presented. Research issues discussed include the product and process design for the supply chain, design evaluation of manufacturing in the supply chain, agent-based techniques for supply chain integration, intelligent information for sharing across the supply chain, and a development of standards for product, process, and production data exchange to facilitate electronic commerce. The objective is to provide guidelines and references for manufacturing engineers and researchers interested in supply chain integration.

Keywords: Supply Chain, Supply Chain Management, Supply Chain Integration, Manufacturing Industries.

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Authors: Jawad Alzeer

Abstract:

Cultural setup is varied from country to country and nation to nation, but the ability to adapt successfully to the new cultural setup may pave the way toward the development of cultural intelligence. Overcoming differences may require to build up our personality with the ability to learn, exchange thoughts, and have a constructive dream. Adaptation processes can be accelerated if we effectively utilize our cultural diversity. This can be done through a unified body or society; people with common goals can collectively work to satisfy their values. Narrowing the gap between developed and developing countries is of prime importance. Many international organizations are trying to resolve these issues by rational and peaceful means. Failing to understand the cultural differences, mentalities, strengths and weaknesses of developed and developing countries led to the collapse of many partnerships. Establishment of a neutral body influenced by developed countries intellectuality and developing countries personality may offer a better understanding and reasonable solutions, suggestions, advice that may assist in narrowing gaps and promote-strengthening relationship between developed and developing countries. The key issues, goals, and potential concepts associated with initiating Swiss scientific society for developing countries as a model to facilitate integration of highly skilled scientists are discussed.

Keywords: Cultural diversity, developing countries, integration, Switzerland.

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Authors: F. Rahnamay Roodposhti, S. A. Nabavi Chashmi

Abstract:

The role of corporate governance is to reduce the divergence of interests between shareholders and managers. The role of corporate governance is more useful when managers have an incentive to deviate from shareholders- interests. One example of management-s deviation from shareholders- interests is the management of earnings through the use of accounting accruals. This paper examines the association between corporate governance internal mechanisms ownership concentration, board independence, the existence of CEO-Chairman duality and earnings management. Firm size and leverage are control variables. The population used in this study comprises firms listed on the Tehran Stock Exchange (TSE) between 2004 and 2008, the sample comprises 196 firms. Panel Data method is employed as technique to estimate the model. We find that there is negative significant association between ownership concentration and board independence manage earnings with earnings management, there is negative significant association between the existence of CEO-Chairman duality and earnings management. This study also found a positive significant association between control variable (firm size and leverage) and earnings management.

Keywords: Earnings management, board independence, ownership concentration, corporate governance.

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