Search results for: modified audit opinions.

Authors: M. Mika, , P. Volakova, V. Verner, O. Jankovsky, B. Klapste

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We successfully developed a new straw combustion technology that efficiently reduces problems with unmanageable deposits inside straw fueled boilers in Zluticka Heating Plant. The deposits are mainly created by glass-forming melts. We plotted straw compositions in K2O-CaO-SiO2 phase diagram and illustrated they are in the area of low-melting eutectic poi melting of ash and the formation of deposits compositions by injecting additives into biomass fuel ueled points. To prevent the deposits, we modified ash fuel.

Keywords: Biomass, straw, combustion, deposit, heat

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Authors: Adil Al-Rammahi

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Laplace transformations have wide applications in engineering and sciences. All previous studies of modified Laplace transformations depend on differential equation with initial conditions. The purpose of our paper is to solve the linear differential equations (not initial value problem) and then find the general solution (not particular) via the Laplace transformations without needed any initial condition. The study involves both types of differential equations, ordinary and partial.

Keywords: Differential Equations, Laplace Transformations.

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Authors: Ilia Marchevsky, Victoriya Moreva

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The problem of incompressible steady flow simulation around an airfoil is discussed. For some simplest airfoils (circular, elliptical, Zhukovsky airfoils) the exact solution is known from complex analysis. It allows to compute the intensity of vortex layer which simulates the airfoil. Some modifications of the vortex element method are proposed and test computations are carried out. It-s shown that the these approaches are much more effective in comparison with the classical numerical scheme.

Keywords: Vortex element method, vortex layer, integral equation, ill-conditioned matrix.

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Authors: M. C. Venter, G. Hitge, S. C. Krygsman, J. Thiart

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For decades, South Africa has been planning transportation systems from a supply, rather than a demand side, perspective. In terms of parking, this relates to requiring the minimum parking provision that is enforced by city officials. Newer insight is starting to indicate that South Africa needs to re-think this philosophy in light of a new policy environment that desires a different outcome. Urban policies have shifted from reliance on the private car for access, to employing a wide range of alternative modes. Car dominated travel is influenced by various parameters, of which the availability and location of parking plays a significant role. The question is therefore, what is the right strategy to achieve the desired transport outcomes for SA. The focus of this paper is used to assess this issue with regard to parking provision, and specifically at a tertiary institution. A parking audit was conducted at the Stellenbosch campus of Stellenbosch University, monitoring occupancy at all 60 parking areas, every hour during business hours over a five-day period. The data from this survey was compared with the prescribed number of parking bays according to the Stellenbosch Municipality zoning scheme (requiring a minimum of 0.4 bays per student). The analysis shows that by providing 0.09 bays per student, the maximum total daily occupation of all the parking areas did not exceed an 80% occupation rate. It is concluded that the prevailing parking standards are not supportive of the new urban and transport policy environment, but that it is extremely conservative from a practical demand point of view.

Keywords: Parking provision, parking requirements, travel behaviour, travel demand management.

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Authors: Carole A. El Raheb, Hassan K. Abdel-Salam, Ingi Elcherif

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An architect carrying the design process alone is the main reason for the deterioration of the quality of the architectural product as the complexity of the projects makes it a multi-disciplinary work; then, the Integrative Design Process (IDP) must be applied in the architectural firm especially from the early design phases to improve the product’s quality and to eliminate the ignorance of the principles of design causing the occurrence of low-grade buildings. The research explores the Integrative Design (ID) principles that fit in the architectural practice. Constraints facing this application are presented with strategies and solutions to overcome them. A survey questionnaire was conducted to collect data from a number of recognized Egyptian Architecture, Engineering and Construction (AEC) firms that explores their opinions on using the IDP. This survey emphasizes the importance of the IDP in firms and presents the reasons preventing the firms from applying the IDP. The aim here is to investigate the potentials of integrating this approach into architectural firms emphasizing the importance of this application which ensures the realization of the project’s goal and eliminates the reduction in the project’s quality.

Keywords: Application, architectural firms, integrative design principles, integrative design process, the project quality.

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Authors: Mario Mastriani, Alberto E. Giraldez

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In this paper, a new probability density function (pdf) is proposed to model the statistics of wavelet coefficients, and a simple Kalman-s filter is derived from the new pdf using Bayesian estimation theory. Specifically, we decompose the speckled image into wavelet subbands, we apply the Kalman-s filter to the high subbands, and reconstruct a despeckled image from the modified detail coefficients. Experimental results demonstrate that our method compares favorably to several other despeckling methods on test synthetic aperture radar (SAR) images.

Keywords: Kalman's filter, shrinkage, speckle, wavelets.

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Authors: Eva Vorma, Sandra Muizniece-Brasava, Lija Dukalska, Janis Skalbe

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The objective of the research was to evaluate the hardness stability of milk pomade sweets packed in several packaging materials (OPP, Multibarrier 60 HFP, BIALON 65 HFP, BIALON 50 HFP, ECOLEAN) by several packaging technologies – modified atmosphere (MAP) (consisting of 30% CO2+70% N2; 30% N2+70% CO2 and 100% CO2) and control – in air ambiance. Samples were stored at the room temperature +21±1 °C. The studies of the samples were carried out before packaging and after 2, 4, 6, 8, and 10 storage weeks.

Keywords: packaging, shelf life, sherbet with crunchy peanutchips, hardness.

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Authors: Nadia Masood Khan, Muhammad Salman Khan, Gul Muhammad Khan

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Cardiologists perform cardiac auscultation to detect abnormalities in heart sounds. Since accurate auscultation is a crucial first step in screening patients with heart diseases, there is a need to develop computer-aided detection/diagnosis (CAD) systems to assist cardiologists in interpreting heart sounds and provide second opinions. In this paper different algorithms are implemented for automated heart sound classification using unsegmented phonocardiogram (PCG) signals. Support vector machine (SVM), artificial neural network (ANN) and cartesian genetic programming evolved artificial neural network (CGPANN) without the application of any segmentation algorithm has been explored in this study. The signals are first pre-processed to remove any unwanted frequencies. Both time and frequency domain features are then extracted for training the different models. The different algorithms are tested in multiple scenarios and their strengths and weaknesses are discussed. Results indicate that SVM outperforms the rest with an accuracy of 73.64%.

Keywords: Pattern recognition, machine learning, computer aided diagnosis, heart sound classification, and feature extraction.

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Authors: Ibrahim Dauda Adagye

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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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Authors: C. Ardil

Abstract:

Intuitionistic fuzzy sets (IFS), Pythagorean fuzzy sets (PyFS), Picture fuzzy sets (PFS), q-rung orthopair fuzzy sets (q-ROF), Spherical fuzzy sets (SFS), T-spherical FS, and Neutrosophic sets (NS) are reviewed as multidimensional extensions of fuzzy sets in order to more explicitly and informatively describe the opinions of decision-making experts under uncertainty. To handle operations with standard fuzzy sets (SFS), the necessary operators; weighted arithmetic mean (WAM), weighted geometric mean (WGM), and Minkowski distance function are defined. The algorithm of the proposed proximity measure method (PMM) is provided with a multiple criteria group decision making method (MCDM) for use in a standard fuzzy set environment. To demonstrate the feasibility of the proposed method, the problem of selecting the best drone for an Air Force procurement request is used. The proximity measure method (PMM) based multidimensional standard fuzzy sets (SFS) is introduced to demonstrate its use with an issue involving unmanned combat aircraft selection.

Keywords: standard fuzzy sets (SFS), unmanned combat aircraft selection, multiple criteria decision making (MCDM), proximity measure method (PMM).

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Authors: Dixit Garg, S. Luthra, A. Haleem

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During recent years, the natural environment has become a challenging topic that business organizations must consider due to the economic and ecological impacts and increasing awareness of environment protection among society. Organizations are trying to achieve the goals of improvement in environment, low cost, high quality, flexibility and more customer satisfaction. Performance measurement frameworks are very useful to monitor the performance of any organization. The basic goal of this paper is to identify performance measures and ranking of these performance measures of GSCM performance measurement towards sustainability framework. Five perspectives (Environment, Economic, Social, Operational and Cost performances) and nineteen performance measures of GSCM performance towards sustainability have been have been identified from extensive literature review. Analytical Hierarchy Process (AHP) technique has been utilized for ranking of these performance perspectives and measures. All pair comparisons in AHP have been made on the basis on the experts’ opinions (selected from academia and industry). Ranking of these performance perspectives and measures will help to understand the importance of environmental, economic, social, operational performances and cost performances in the supply chain.

Keywords: Analytical Hierarchy Process (AHP), Green Supply Chain Management, Performance Measures (PM), Sustainability.

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Authors: López-Gutiérrez R.M., Rodríguez-Orozco E., Cruz-Hernández C., Inzunza-González E., Posadas-Castillo C., García-Guerrero E.E., Cardoza-Avendaño L.

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In this paper, we use Generalized Hamiltonian systems approach to synchronize a modified sixth-order Chua's circuit, which generates hyperchaotic dynamics. Synchronization is obtained between the master and slave dynamics with the slave being given by an observer. We apply this approach to transmit private information (analog and binary), while the encoding remains potentially secure.

Keywords: Hyperchaos synchronization, sixth-order Chua's circuit, observers, simulation, secure communication.

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Authors: Majid Reza Naseh, Mohammad Haeri

Abstract:

This paper introduces an adaptive control scheme to synchronize two identical Chua's systems. Introductory part of the paper is presented in the first part of the paper and then in the second part, a new theorem is proposed based on which an adaptive control scheme is developed to synchronize two identical modified Chua's circuit. Finally, numerical simulations are included to verify the effectiveness of the proposed control method.

Keywords: Chaos synchronization, adaptive control, Chua's circuits.

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Authors: Madhukar Nagare, Pankaj Dutta

Abstract:

Inventory decisional environment of short life-cycle products is full of uncertainties arising from randomness and fuzziness of input parameters like customer demand requiring modeling under hybrid uncertainty. Prior inventory models incorporating fuzzy demand have unfortunately ignored stochastic variation of demand. This paper determines an unambiguous optimal order quantity from a set of n fuzzy observations in a newsvendor inventory setting in presence of fuzzy random variable demand capturing both fuzzy perception and randomness of customer demand. The stress of this paper is in providing solution procedure that attains optimality in two steps with demand information availability in linguistic phrases leading to fuzziness along with stochastic variation. The first step of solution procedure identifies and prefers one best fuzzy opinion out of all expert opinions and the second step determines optimal order quantity from the selected event that maximizes profit. The model and solution procedure is illustrated with a numerical example.

Keywords: Fuzzy expected value, Fuzzy random demand, Hybrid uncertainty, Optimal order quantity, Single-period inventory

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Authors: R. Kongnuy, P. Pongsumpun

Abstract:

We used mathematical model to study the transmission of dengue disease. The model is developed in which the human population is separated into two populations, pregnant and non-pregnant humans. The dynamical analysis method is used for analyzing this modified model. Two equilibrium states are found and the conditions for stability of theses two equilibrium states are established. Numerical results are shown for each equilibrium state. The basic reproduction numbers are found and they are compared by using numerical simulations.

Keywords: Basic reproductive number, dengue disease, equilibrium states, pregnancy.

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Authors: Mohamed Akrout, Douglas Tweed

Abstract:

The great success of deep learning relies on efficient optimizers, which are the algorithms that decide how to adjust network weights and biases based on gradient information. One of the most effective and widely used optimizers in recent years has been the method of adaptive moments, or Adam, but the mathematical reasons behind its effectiveness are still unclear. Attempts to analyse its behaviour have remained incomplete, in part because they hinge on a conjecture which has never been proven, regarding ratios of powers of the first and second moments of the gradient. Here we show that this conjecture is in fact false, but that a modified version of it is true, and can take its place in analyses of Adam.

Keywords: Adam optimizer, Bock’s conjecture, stochastic optimization, average regret.

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Authors: Trapond Hiransalee

Abstract:

The technology of mobile devices has changed our daily lives. Since smartphone have become a multi-functional device, many people spend unnecessary time on them, and could be interrupted by inappropriate notifications such as unimportant messages from social media. Notifications from smartphone could draw people’s attention and distract them from their priorities and current tasks. This research investigated that if the users were notified by their surroundings instead of smartphone, would it create less distraction and keep their focus on the present task. The experiment was a simulation of a lamp and door notification. Notifications related to work will be embedded in the lamp such as an email from a colleague. A notification that is useful when going outside such as weather information, traffic information, and schedule reminder will be embedded in the door. The experiment was conducted by sending notifications to the participant while he or she was working on a primary task and the working performance was measured. The results show that the lamp notification had fewer interruption effects than the smartphone. For the door notification, it was simulated in order to gain opinions and insights on ambient notifications from participants. Many participants agreed that the ambient notifications are useful and being informed by them could lessen the usage of their smartphone. The results and insights from this research could be used to guide the design process of ambient notifications.

Keywords: HCI, Interaction, Interaction design, Usability testing.

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Authors: Mohd Fikri Azli bin Abdullah, Ali Fahmi Perwira Negara, Md. Shohel Sayeed, Deok-Jai Choi, Kalaiarasi Sonai Muthu

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Rapid advancement in computing technology brings computers and humans to be seamlessly integrated in future. The emergence of smartphone has driven computing era towards ubiquitous and pervasive computing. Recognizing human activity has garnered a lot of interest and has raised significant researches- concerns in identifying contextual information useful to human activity recognition. Not only unobtrusive to users in daily life, smartphone has embedded built-in sensors that capable to sense contextual information of its users supported with wide range capability of network connections. In this paper, we will discuss the classification algorithms used in smartphone-based human activity. Existing technologies pertaining to smartphone-based researches in human activity recognition will be highlighted and discussed. Our paper will also present our findings and opinions to formulate improvement ideas in current researches- trends. Understanding research trends will enable researchers to have clearer research direction and common vision on latest smartphone-based human activity recognition area.

Keywords: Classification algorithms, Human Activity Recognition (HAR), Smartphones

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Authors: Yi Yu, Vu Xuan Nguyen, Gaoxi Xiao

Abstract:

Opinion formation in complex social networks may exhibit complex system dynamics even when based on some simplest system evolution models. An interesting and important issue is the effects of the initial state on the final steady-state opinion distribution. By carrying out extensive simulations and providing necessary discussions, we show that, while different initial opinion distributions certainly make differences to opinion evolution in social systems without noises, in systems with noises, given enough time, different initial states basically do not contribute to making any significant differences in the final steady state. Instead, it is the basal distribution of the preferred opinions that contributes to deciding the final state of the systems. We briefly explain the reasons leading to the observed conclusions. Such an observation contradicts with a long-term belief on the roles of system initial state in opinion formation, demonstrating the dominating role that opinion mutation can play in opinion formation given enough time. The observation may help to better understand certain observations of opinion evolution dynamics in real-life social networks.

Keywords: Opinion formation, Deffuant model, opinion mutation, consensus making.

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Authors: P. Volakova, M. Mika, V. Verner, B. Klapste, O. Jankovsky

Abstract:

We successfully developed and tested a new separation layer solving problems with unmanageable deposits inside the boilers of Zluticka Heating Plant. The deposits are mainly created by glass-forming melts. We plotted straw ash compositions in K2OCaO- SiO2 phase diagram and illustrated that they are in the area of low-melting eutectic points. To prevent the melting of ash and the formation of deposits, we modified ash compositions by injecting additives into biomass fuel, and thus effectively suppressed deposits in a burner.

Keywords: Biomass, straw, combustion, deposit, heat, additives

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Authors: Vahhab Attar Olyaee, Fouad Attar Olyaee

Abstract:

Many IT projects come to failure because of having technical approach, focusing on the final product and lack of proper attention to strategic alignment. Project management models quite often have technical management view [4], [8], [13], [14]. These models focus greatly on the finalization of the project product and the delivery of the product to the customer. However, many project problems are due to lack of attention to the needs and capabilities of the organizations or disregarding how to deploy and use the product in the organization. In this regard, in the current research we are trying to present a solution with the purpose of raising the value of the project in an organization. This way, the project outputs will be properly deployed in the organization. Therefore, a comprehensive model is presented which takes into account the whole processes from initial step of project definition to the deployment of the final outputs in the organization and then the definition of all roles and responsibilities to put the model into practice. Taking into account the opinions of experts and project managers, to prove the performance of the model, the project problems were recognized and based on the model, categorized and analyzed. And at the end it is made clear that ignoring the proper definition of the project and not having a proper understanding of the expected value on the one hand and not supervising the emerged value in the process of production and installment are among the most important factors that bring a project to failure.

Keywords: IT Governance, Project Model, Roles and Responsibilities of Project

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Authors: Mohammad Lemar Zalmai, Mustafa Nabi Kocakaya, Cemil Akcay, Ekrem Manisali

Abstract:

In recent years, the Building Information Modeling (BIM) approach has been developed expeditiously. As people see the benefits of this approach, it has begun to be used widely in construction projects and some countries made it mandatory to get more benefits from it. To promote the implementation of BIM in construction projects, it will be helpful to get some relevant information from surveys and interviews. The purpose of this study is to research the current adoption and implementation of BIM in public projects in Turkey. This study specified the challenges of BIM implementation in Turkey and proposed some solutions to overcome them. In this context, the challenges for BIM implementation and the factors that affect the BIM usage are determined based on previous academic researches and expert opinions by conducting interviews and questionnaire surveys. Several methods are used to process information in order to obtain weights of different factors to make BIM widespread in Turkey. This study concluded interviews' and questionnaire surveys' outcomes and proposed some suggestions to promote the implementation of BIM in Turkey. We believe research findings will be a good reference for boosting BIM implementation in Turkey.

Keywords: Building Information Modeling, BIM, BIM implementations, Turkish construction industry, Turkish government sector projects.

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Authors: A. K. Sethi, R. N. Patra, B. Nayak

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In this paper, we have considered Friedmann-Robertson-Walker (FRW) metric with generalized Chaplygin gas which has viscosity in the context of Lyra geometry. The viscosity is considered in two different ways (i.e. zero viscosity, non-constant r (rho)-dependent bulk viscosity) using constant deceleration parameter which concluded that, for a special case, the viscous generalized Chaplygin gas reduces to modified Chaplygin gas. The represented model indicates on the presence of Chaplygin gas in the Universe. Observational constraints are applied and discussed on the physical and geometrical nature of the Universe.

Keywords: Bulk viscosity, Lyra geometry, generalized Chaplygin gas, cosmology.

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Authors: Mariani Md Nor, Y. Saeednia

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Self-directed learning (SDL) was developed initially for adult learning. Guglielmino constructed a scale to measure SDL. Recent researchers have applied this concept to children. Although there are sufficient theoretical evidences to present the possibility of applying this concept to children, empirical evidences were not provided. This study aimed to examine the quality of SDL and construct a scale to measure SDL among young children. A modified scale of Guglielmino-s scale was constructed and piloted with 183 subjects of age 9. Findings suggest that the qualities of SDL in young ages are apparently congruent with that of adults.

Keywords: SDLR, Self-Directed Learning, Young Children.

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Authors: Hubert Klar

Abstract:

High double excitation of two-electron atoms has been investigated using hyperpherical coordinates within a modified adiabatic expansion technique. This modification creates a novel fictitious force leading to a spontaneous exchange symmetry breaking at high double excitation. The Pauli principle must therefore be regarded as approximation valid only at low excitation energy. Threshold electron scattering from high Rydberg states shows an unexpected time reversal symmetry breaking. At threshold for double escape we discover a broad (few eV) Cooper pair.

Keywords: Correlation, resonances, threshold ionization, Cooper pair.

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Authors: Mohammed Sani Abdulai

Abstract:

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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Authors: Tazibt W., Mialhe P.

Abstract:

This paper presents ageing experiments controlled by the evolution of junction parameters. The deterioration of the device is related to high injection effects which modified the transport mechanisms in the space charge region of the junction. Physical phenomena linked to the degradation of junction parameters that affect the devices reliability are reported and discussed. We have used the method based on numerical analysis of experimental current-voltage characteristic of the junction, in order to extract the electrical parameters. The simultaneous follow-up of the evolutions of the series resistance and of the transition voltage allow us to introduce a new parameter for reliability evaluation.

Keywords: High injection, junction, parameters, reliability

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Authors: Kyu-Yeul Wang, Sang-Seol Lee, Jea-Yeon Song, Jea-Young Choi, Seong-Seob Shin, Dong-Sun Kim, Duck-Jin Chung

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In this paper, we propose the low-MAC FEC controller for practical implementation of JPEG2000 image transmission using IEEE 802.15.4. The proposed low-MAC FEC controller has very small HW size and spends little computation to estimate channel state. Because of this advantage, it is acceptable to apply IEEE 802.15.4 which has to operate more than 1 year with battery. For the image transmission, we integrate the low-MAC FEC controller and RCPC coder in sensor node of LR-WPAN. The modified sensor node has increase of 3% hardware size than conventional zigbee sensor node.

Keywords: FEC, IEEE 802.15.4, JPEG2000, low-MAC.

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Authors: Turgay Temel, John Hallam

Abstract:

A recent neurospiking coding scheme for feature extraction from biosonar echoes of various plants is examined with avariety of stochastic classifiers. Feature vectors derived are employedin well-known stochastic classifiers, including nearest-neighborhood,single Gaussian and a Gaussian mixture with EM optimization.Classifiers' performances are evaluated by using cross-validation and bootstrapping techniques. It is shown that the various classifers perform equivalently and that the modified preprocessing configuration yields considerably improved results.

Keywords: Classification, neuro-spike coding, non-parametricmodel, parametric model, Gaussian mixture, EM algorithm.

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Authors: A. Bobirca, A. Draghici

Abstract:

The objective of this paper is to construct a creativity composite index designed to capture the growing role of creativity in driving economic and social development for the 27 European Union countries. The paper proposes a new approach for the measurement of EU-27 creative potential and for determining its capacity to attract and develop creative human capital. We apply a modified version of the 3T model developed by Richard Florida and Irene Tinagli for constructing a Euro-Creativity Index. The resulting indexes establish a quantitative base for policy makers, supporting their efforts to determine the contribution of creativity to economic development.

Keywords: European Creativity Index, talent, technology, tolerance

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