Search results for: modified audit opinions.
Commenced in January 2007
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Edition: International
Paper Count: 1181

Search results for: modified audit opinions.

1151 Auditor with the Javanese Characters and Non Javanese in Audit Firm: Conflict of Interest

Authors: Krisna Damayanti, Lilis Ardini

Abstract:

Many issues about the relationship between auditors in auditing practices with its stakeholders often heard. It appears in perspectives of bringing out the variety of phenomena affecting from the audit practice of greed and not appreciating from the independency of the audit profession and professional code of ethics. It becomes a logical consequence in practicing of capitalism in accounting. The main purpose of this article would like to uncover the existing auditing practices in Indonesia, especially in Java that associated with a strong influence of Javanese culture with reluctant /”shy", politely, "legowo (gratefully accepted)", "ngemong" (friendly), "not mentholo" (lenient), "tepo seliro" (tolerance), "ngajeni" (respectful), "acquiescent" and also reveals its relationships with Non Javanese culture in facing the conflict of interest in practical of auditing world. The method used by interpretive approach that emphasizes the role of language, interpret and understand and see social reality as something other than a label, name or concept. Global practices in auditing of each country have particular cultures that affect the standard set by those regulatory standards results the adaptation of IAS. The majority of parties in Indonesia is dominated by Javanese racial regulators, so Java culture is embedded in every audit practices and those conditions in Java leads auditors in having similar behaviour, sometimes interfere with standard Java code of conduct must be executed by an auditor. Auditors who live in Java have the characters of Javanese culture that is hard to avoid in the audit practice. However, practically, the auditors still are relevant in their profession.

Keywords: Auditors, java, character, profession, code of ethics, client.

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1150 The Effects of Applying Linguistic Principles and Teaching Techniques in Teaching English at Secondary School in Thailand

Authors: Wannakarn Likitrattanaporn

Abstract:

The ultimate purpose of this investigation was to determine the teachers’ opinions as well as students’ opinions towards the Adapted English Lessons. The subjects of the study were 5 Thai teachers, who teach English, and 85 Grade 10 mixed-ability students at Triamudom Suksa Pattanakarn Ratchada School, Bangkok, Thailand. The research instruments included questionnaires and the informal interview. The data from the research instruments was collected and analyzed concerning linguistic principles of minimal pair and articulatory phonetics as well as teaching techniques of mimicry-memorization; vocabulary substitution drills, language pattern drills, reading comprehension exercise, practicing listening, speaking and writing skill and communicative activities; informal talk and free writing. The data was statistically compiled according to an arithmetic percentage. The results showed that the teachers and students have very highly positive opinions towards adapting linguistic principles for teaching and learning phonological accuracy. Teaching techniques provided in the Adapted English Lessons can be used efficiently in the classroom. The teachers and students have positive opinions towards them too.

Keywords: Applying linguistic principles and teaching techniques, teachers’ and students’ opinions, teaching English, the Adapted English Lessons.

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1149 An Inter-banking Auditing Security Solution for Detecting Unauthorised Financial Transactions entered by Authorised Insiders

Authors: C. A. Corzo, N. Zhang, F. Corzo

Abstract:

Insider abuse has recently been reported as one of the more frequently occurring security incidents, suggesting that more security is required for detecting and preventing unauthorised financial transactions entered by authorised users. To address the problem, and based on the observation that all authorised interbanking financial transactions trigger or are triggered by other transactions in a workflow, we have developed a security solution based on a redefined understanding of an audit workflow. One audit workflow where there is a log file containing the complete workflow activity of financial transactions directly related to one financial transaction (an electronic deal recorded at an e-trading system). The new security solution contemplates any two parties interacting on the basis of financial transactions recorded by their users in related but distinct automated financial systems. In the new definition interorganizational and intra-organization interactions can be described in one unique audit trail. This concept expands the current ideas of audit trails by adapting them to actual e-trading workflow activity, i.e. intra-organizational and inter-organizational activity. With the above, a security auditing service is designed to detect integrity drifts with and between organizations in order to detect unauthorised financial transactions entered by authorised users.

Keywords: Intrusion Detection and Prevention, Authentica-transtionand Identification.

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1148 The Effects of the Corporate Governance on the Level of Internet Financial Reporting: Evidence from Turkish Companies

Authors: Raif Parlakkaya, Umran Kahraman, Huseyin Cetin

Abstract:

Internet financial reporting and corporate governance issues are in the focus of academic and professional studies due to their attributed importance by stakeholders of corporations. Major aim of this study is to reveal the relationship between internet financial reporting which is held as dependent variable and some indicators of corporate governance such as the ratio of managerial ownership, blockholder ownership, number of independent members in the board of directors, frequency of meetings by audit committee and education level of audit committee members which are held as independent variables. Main purpose is to reveal the effect of corporate governance on the voluntary efforts of Internet Financial reporting. The scope of the research is limited to the Turkish Corporations listed in Borsa Istanbul (Istanbul Stock Exchange) and findings which are generated by means of SPSS software are revealed in results section and interpreted in conclusions.

Keywords: Audit Committee, Corporate Governance, Internet Financial Reporting, Managerial Ownership.

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1147 Hydrodynamics of Bubbly Flow in a Modified Reactor

Authors: M. Sivaiah, R. Parmar, S. K. Majumder

Abstract:

This article reports on hydrodynamic, mass transfer performances of fine bubble in a modified reactor. The quality of mixing in the modified reactor is discussed in the paper. Mass transfer efficiency based on quality of mixing is enunciated. To interpret the gas phase volume fraction and the quality of mixing is the empirical models for the modified system are developed.

Keywords: Downflow, bubble, hydrodynamics, gas-liquid, mixing, mass transfer, gas holdup

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1146 Commercialization of Technologies, Productivity and Problems of Technological Audit in the Russian Economy

Authors: E. A. Tkachenko, E. M. Rogova, A. S. Osipenko

Abstract:

The problems of technological development for the Russian Federation take on special significance in the context of modernization of the production base. The complexity of the position of the Russian economy is that it cannot be attributed fully to developing ones. Russia is a strong industrial power that has gone through the processes of destructive de-industrialization in the conditions of changing its economic and political structure. The need to find ways for re-industrialization is not a unique task for the economies of industrially developed countries. Under the influence of production outsourcing for 20 years, the industrial potential of leading economies of the world was regressed against the backdrop of the ascent of China, a new industrial giant. Therefore, methods, tools, and techniques utilized for industrial renaissance in EU may be used to achieve a technological leap in the Russian Federation, especially since the temporary gap of 5-7 years makes it possible to analyze best practices and use those technological transfer tools that have shown the greatest efficiency. In this article, methods of technological transfer are analyzed, the role of technological audit is justified, and factors are analyzed that influence the successful process of commercialization of technologies.

Keywords: Technological transfer, productivity, technological audit, commercialization of technologies.

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1145 Customer Audits as a Quality Control Tool for Both Suppliers and Customers

Authors: Denisa Ferenčíková, Petr Briš

Abstract:

Customer audits are generally used to ensure customer that supplier is continuously able to meet his requirements while supplying him required products and services. However, customer audits can be considered as a very useful quality control tool for suppliers as well. In our paper, we analyzed the process of customer audits realized in Czech companies from both perspectives: a supplier´s viewpoint and customer´s viewpoint. At the end, we tried to emphasize some areas that should not be omitted during the audit process.

Keywords: Customer Audit, Quality Control, Quality Management, Product Quality, Service Quality, Process Quality.

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1144 Auditing of Building Information Modeling Application in Decoration Engineering Projects in China

Authors: Lan Luo

Abstract:

In China’s construction industry, it is a normal practice to separately subcontract the decoration engineering part from construction engineering, and Building Information Modeling (BIM) is also done separately. Application of BIM in decoration engineering should be integrated with other disciplines, but Chinese current practice makes this very difficult and complicated. Currently, there are three barriers in the auditing of BIM application in decoration engineering in China: heavy workload; scarcity of qualified professionals; and lack of literature concerning audit contents, standards, and methods. Therefore, it is significant to perform research on what (contents) should be evaluated, in which phase, and by whom (professional qualifications) in BIM application in decoration construction so that the application of BIM can be promoted in a better manner. Based on this consideration, four principles of BIM auditing are proposed: Comprehensiveness of information, accuracy of data, aesthetic attractiveness of appearance, and scheme optimization. In the model audit, three methods should be used: Collision, observation, and contrast. In addition, BIM auditing at six stages is discussed and a checklist for work items and results to be submitted is proposed. This checklist can be used for reference by decoration project participants.

Keywords: Audit, evaluation, dimensions, methods, standards, building information modeling application, decoration engineering projects.

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1143 Comparative Study of Eva and Waste Polymer Modified Bitumen

Authors: Mohammed Sadeque, K. A. Patil

Abstract:

Polymer-modified bitumen is used to combat different pavement distresses and to increase the life span of pavement. Unmodified bitumen cannot perform better with the range extreme minimum and maximum pavement temperatures. The polymers commonly used to modify the bitumen are ethylene vinyl acetate (EVA) styrene butadiene styrene (SBS). The aim this study to compare the performance of EVA modified bitumen with the bitumen modified by waste low density polyethylene (LDPE), polypropylene (PP) obtained from waste carry bags and waste tyre rubber (CR) to encourage the use of waste polymer whose disposal is big problem today, in place of costly virgin polymer. From the experimental study, it was found that waste polymers are also effective in improving the properties bitumen as that of virgin polymer.

Keywords: Waste plastic, LDPE, PP, Modified bitumen, EVA.

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1142 On Symmetry Analysis and Exact Wave Solutions of New Modified Novikov Equation

Authors: Anupma Bansal, R. K. Gupta

Abstract:

In this paper, we study a new modified Novikov equation for its classical and nonclassical symmetries and use the symmetries to reduce it to a nonlinear ordinary differential equation (ODE). With the aid of solutions of the nonlinear ODE by using the modified (G/G)-expansion method proposed recently, multiple exact traveling wave solutions are obtained and the traveling wave solutions are expressed by the hyperbolic functions, trigonometric functions and rational functions.

Keywords: New Modified Novikov Equation, Lie Classical Method, Nonclassical Method, Modified (G'/G)-Expansion Method, Traveling Wave Solutions.

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1141 Effects of Asphalt Modification with Nanomaterials on Fresh and Stored Bitumen

Authors: Ahmed W. Oda, Ahmed El-Desouky, Hassan Mahdy, Osama M. Moussa

Abstract:

Nanomaterials have many applications in the field of asphalt paving. Two locally produced nanomaterials were used in the asphalt binder modification. The nanomaterials used are Nanosilica (NS), and Nanoclay (NC). The virgin asphalt binder was characterized by the conventional tests. The bitumen was modified by 3%, 5% and 7% of NS and NC. The penetration index (PI), and the retaining penetration (RP) was calculated based on the results of the penetration and the softening point tests. The results show that the RP becomes 95.35% at 5% NS modified bitumen and reaches 97.56% when bitumen is modified with 3% NC. The results show significant improvement in the bitumen stiffness when modified by the two types of nanomaterials, either fresh or aged (stored).

Keywords: Bitumen, modified bitumen, aged, stored, nanomaterials.

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1140 Miller’s Model for Developing Critical Thinking Skill of Pre-Service Teachers at Suan Sunandha Rajabhat University

Authors: Suttipong Boonphadung, Thassanant Unnanantn

Abstract:

This research focused on comparing the critical thinking of the teacher students before and after using Miller’s Model learning activities and investigating their opinions. The sampling groups were (1) fourth year 33 student teachers majoring in Early Childhood Education and enrolling in semester 1 of academic year 2013 (2) third year 28 student teachers majoring in English and enrolling in semester 2 of academic year 2013 and (3) third year 22 student teachers majoring in Thai and enrolling in semester 2 of academic year 2013. The research instruments were (1) lesson plans where the learning activities were settled based on Miller’s Model (2) critical thinking assessment criteria and (3) a questionnaire on opinions towards Miller’s Model based learning activities. The statistical treatment was mean, deviation, different scores and T-test. The result unfolded that (1) the critical thinking of the students after the assigned activities was better than before and (2) the students’ opinions towards the critical thinking improvement activities based on Miller’s Model ranged from the level of high to highest.

Keywords: Critical thinking, Miller’s model, Opinions.

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1139 Design of High-speed Modified Booth Multipliers Operating at GHz Ranges

Authors: Soojin Kim, Kyeongsoon Cho

Abstract:

This paper describes the pipeline architecture of high-speed modified Booth multipliers. The proposed multiplier circuits are based on the modified Booth algorithm and the pipeline technique which are the most widely used to accelerate the multiplication speed. In order to implement the optimally pipelined multipliers, many kinds of experiments have been conducted. The speed of the multipliers is greatly improved by properly deciding the number of pipeline stages and the positions for the pipeline registers to be inserted. We described the proposed modified Booth multiplier circuits in Verilog HDL and synthesized the gate-level circuits using 0.13um standard cell library. The resultant multiplier circuits show better performance than others. Since the proposed multipliers operate at GHz ranges, they can be used in the systems requiring very high performance.

Keywords: multiplier, pipeline, high-speed, modified Boothalgorithm.

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1138 Working Motivation Factors Affecting Job Performance Effectiveness

Authors: Supattra Kanchanopast

Abstract:

The purpose of this paper was to study motivation factors affecting job performance effectiveness. This paper drew upon data collected from an Internal Audit Staffs of Internal Audit Line of Head Office of Krung Thai Public Company Limited. Statistics used included frequency, percentage, mean and standard deviation, t-test, and one-way ANOVA test. The finding revealed that the majority of the respondents were female of 46 years of age and over, married and live together, hold a bachelor degree, with an average monthly income over 70,001 Baht. The majority of respondents had over 15 years of work experience. They generally had high working motivation as well as high job performance effectiveness. The hypotheses testing disclosed that employees with different working status had different level of job performance effectiveness at a 0.01 level of significance. Working motivation factors had an effect on job performance in the same direction with high level. Individual working motivation included working completion, reorganization, working progression, working characteristic, opportunity, responsibility, management policy, supervision, relationship with their superior, relationship with co-worker, working position, working stability, safety, privacy, working conditions, and payment. All of these factors related to job performance effectiveness in the same direction with medium level.

Keywords: Internal Audit Staffs, Job Performance Effectiveness, Working Motivation.

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1137 L1-Convergence of Modified Trigonometric Sums

Authors: Sandeep Kaur Chouhan, Jatinderdeep Kaur, S. S. Bhatia

Abstract:

The existence of sine and cosine series as a Fourier series, their L1-convergence seems to be one of the difficult question in theory of convergence of trigonometric series in L1-metric norm. In the literature so far available, various authors have studied the L1-convergence of cosine and sine trigonometric series with special coefficients. In this paper, we present a modified cosine and sine sums and criterion for L1-convergence of these modified sums is obtained. Also, a necessary and sufficient condition for the L1-convergence of the cosine and sine series is deduced as corollaries.

Keywords: Conjugate Dirichlet kernel, Dirichlet kernel, L1-convergence, modified sums.

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1136 A Modified Maximum Urgency First Scheduling Algorithm for Real-Time Tasks

Authors: Vahid Salmani, Saman Taghavi Zargar, Mahmoud Naghibzadeh

Abstract:

This paper presents a modified version of the maximum urgency first scheduling algorithm. The maximum urgency algorithm combines the advantages of fixed and dynamic scheduling to provide the dynamically changing systems with flexible scheduling. This algorithm, however, has a major shortcoming due to its scheduling mechanism which may cause a critical task to fail. The modified maximum urgency first scheduling algorithm resolves the mentioned problem. In this paper, we propose two possible implementations for this algorithm by using either earliest deadline first or modified least laxity first algorithms for calculating the dynamic priorities. These two approaches are compared together by simulating the two algorithms. The earliest deadline first algorithm as the preferred implementation is then recommended. Afterwards, we make a comparison between our proposed algorithm and maximum urgency first algorithm using simulation and results are presented. It is shown that modified maximum urgency first is superior to maximum urgency first, since it usually has less task preemption and hence, less related overhead. It also leads to less failed non-critical tasks in overloaded situations.

Keywords: Modified maximum urgency first, maximum urgency first, real-time systems, scheduling.

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1135 Synthesis of Mg/B Containing Compound in a Modified Microwave Oven

Authors: Gülşah Çelik Gül, Figen Kurtuluş

Abstract:

Magnesium containing boron compounds with hexagonal structure have been drawn much attention due to their superconductive nature. The main target of this work is new modified microwave oven by on our own has an ability about passing through a gas in the oven medium for attainment of oxygen-free compounds such as c-BN.  Mg containing boride was synthesized by modified-microwave method under nitrogen atmosphere using amorphous boron and magnesium source in appropriate molar ratio. Microwave oven with oxygen free environment has been modified to aimed to obtain magnesium boride without oxygen. Characterizations were done by powder X-ray diffraction (XRD), and Fourier transform infrared (FTIR) spectroscopy. Mg containing boride, generally named magnesium boride, with amorphous character without oxygen is obtained via designed microwave oven system.

Keywords: Magnesium containing boron compounds, modified microwave synthesis, powder X-ray diffraction, FTIR.

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1134 Evaluate Aging Effect of SBS Modified Bitumen

Authors: Seyed Abbas Tabatabaei

Abstract:

One of the important factors of cracks on the asphalt pavements is bitumen aging that associated with the loss of volatile components and oxidation of asphalt binder. This paper is about effect of Styrene-Butadiene-Styrene (SBS) polymer on asphalt aging In order to decrease asphalt aging effects. For this purpose samples of base bitumen and SBS modified bitumen aged according to the rolling thin film oven test (RTFOT) and pressure aging vessel (PAV), respectively. Properties of each sample were evaluated using Fourier Transform Infrared (FTIR) spectroscopy, n-heptane precipitation, viscosity test, softening point test and penetration test. FT-IR Analysis, showed lower oxidation of SBS modified bitumen than base bitumen, after aging.

Keywords: SBS, Asphalt aging, modified bitumen.

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1133 Thermal and Mechanical Properties of Modified CaCO3 /PP Nanocomposites

Authors: A. Buasri, N. Chaiyut, K. Borvornchettanuwat, N. Chantanachai, K. Thonglor

Abstract:

Inorganic nanoparticles filled polymer composites have extended their multiple functionalities to various applications, including mechanical reinforcement, gas barrier, dimensional stability, heat distortion temperature, flame-retardant, and thermal conductivity. Sodium stearate-modified calcium carbonate (CaCO3) nanoparticles were prepared using surface modification method. The results showed that sodium stearate attached to the surface of CaCO3 nanoparticles with the chemical bond. The effect of modified CaCO3 nanoparticles on thermal properties of polypropylene (PP) was studied by means of differential scanning calorimetry (DSC) and Thermogravimetric analysis (TGA). It was found that CaCO3 significantly affected the crystallization temperature and crystallization degree of PP. Effect of the modified CaCO3 content on mechanical properties of PP/CaCO3 nanocomposites was also studied. The results showed that the modified CaCO3 can effectively improve the mechanical properties of PP. In comparison with PP, the impact strength of PP/CaCO3 nanocomposites increased by about 65% and the hardness increased by about 5%.

Keywords: Polypropylene Nanocomposites, Modified Calcium Carbonate, Sodium Stearate, Surface Treatment

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1132 Prevalence Study among University Students in Belarus: To What Extent Do Foreigners Experience Alcohol Problems?

Authors: M. O. Welcome, Y. E. Razvodovsky, V. A. Pereverzev

Abstract:

There is a paucity of data on the prevalence of alcohol use and related problems among foreign students in Belarus. We therefore screen for the prevalence of alcohol related problems among the general foreign students- population in Minsk, Belarus. Participants were 135 male university foreign students (average age – 21) from three major universities in Minsk, Belarus. All respondents were administered questionnaire, containing the AUDIT, CAGE, MAST and other alcohol related questions. Overall, 62.2% (n=84) alcohol users and 31.1% (n=42) problem drinkers were identified on the AUDIT. There was a significant increase (from 39.3% to 60.7%) of the total alcohol users after arrival in Belarus (¤ç2 = 7.714, p<0.02). This study shows that the prevalence of alcohol related problems is high among the foreign students- population in Minsk, Belarus.

Keywords: Alcohol related problems, Male foreign students, Prevalence.

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1131 Properties of MWCNTs/PAN Nanofiber Sheet Prepared from Chemically Modified MWCNTs

Authors: M. Seneewong-Na-Ayuttaya, T. Pongprayoon

Abstract:

The nanofiber sheet of Multiwall Cabon Nanotube (MWCNTs)/Polyacylonitile (PAN) composites was fabricated from electrospun nanofiber. Firstly the surface of MWCNTs was chemically modified, comparing two different techniques consisting of admicellar polymerization and functionalization to improve the dispersion and prevent the aggregation in the PAN matrix. The modified MWCNTs were characterized by the dispersion in dimethylformamide (DMF) solvent, Laser particle size, and FTRaman. Lastly, DSC, SEM and mechanical properties of the nanofiber sheet were examined. The results show that the mechanical properties of the nanofiber sheet prepared from admicellar polymerization-modified MWCNTs were higher than those of the others.

Keywords: Multiwall carbon nanotube, admicellar polymerization, functionalization, nanofiber sheet.

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1130 Recycled Waste Glass Powder as a Partial Cement Replacement in Polymer-Modified Mortars

Authors: Nikol Žižková

Abstract:

The aim of this study was to observe the behavior of polymer-modified cement mortars with regard to the use of a pozzolanic admixture. Polymer-modified mortars (PMMs) containing various types of waste glass (waste packing glass and fluorescent tube glass) were produced always with 20% of cement substituted with a pozzolanic-active material. Ethylene/vinyl acetate copolymer (EVA) was used for polymeric modification. The findings confirm the possibility of using the waste glass examined herein as a partial substitute for cement in the production of PMM, which contributes to the preservation of non-renewable raw material resources and to the efficiency of waste glass material reuse.

Keywords: Recycled waste glass, polymer-modified mortars, pozzolanic admixture.

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1129 Analysis of Gender Differences in Alcohol Use and Related Problems among University Students in Minsk, Belarus

Authors: M. O. Welcome, Y. E. Razvodovsky, V. A. Pereverzev

Abstract:

There is a variety of inconsistencies in the differences in alcohol use and related problems between male and female genders. This study was aimed at analyzing the gender differences in alcohol use and related problems among university students in Minsk, Belarus. A total of 465 male (average age of 21) and 1030 female (average age of 20.5) students from four major universities in Minsk, Belarus were administered WHO recommended standardized screening instruments – AUDIT, MAST, CAGE questionnaire, as well as other alcohol related questions. The male to female ratio for the prevalence of alcohol problems according to the AUDIT was 3.34, while the ratio for alcohol users was 0.97. There are a wide gender differences in the pattern of alcohol use and preference for different alcoholic beverages, cause for drinking, and other alcohol related problems like injuries and blackouts.

Keywords: Alcohol related problems, Gender differences, University students, Belarus.

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1128 Bootstrap and MLS Methods-based Individual Bioequivalence Assessment

Authors: Kongsheng Zhang, Li Ge

Abstract:

It is a one-sided hypothesis testing process for assessing bioequivalence. Bootstrap and modified large-sample(MLS) methods are considered to study individual bioequivalence(IBE), type I error and power of hypothesis tests are simulated and compared with FDA(2001). The results show that modified large-sample method is equivalent to the method of FDA(2001) .

Keywords: Individual bioequivalence, bootstrap, Bayesian bootstrap, modified large-sample.

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1127 An Energy Consumption Study for a Malaysian University

Authors: Fu E. Tang

Abstract:

The increase in energy demand has raised concerns over adverse impacts on the environment from energy generation. It is important to understand the status of energy consumption for institutions such as Curtin Sarawak to ensure the sustainability of energy usage, and also to reduce its costs. In this study, a preliminary audit framework was developed and was conducted around the Malaysian campus to obtain information such as the number and specifications of electrical appliances, built-up area and ambient temperature to understand the relationship of these factors with energy consumption. It was found that the number and types of electrical appliances, population and activities in the campus impacted the energy consumption of Curtin Sarawak directly. However, the built-up area and ambient temperature showed no clear correlation with energy consumption. An investigation of the diurnal and seasonal energy consumption of the campus was also carried out. From the data, recommendations were made to improve the energy efficiency of the campus.

Keywords: Energy audit, energy consumption, energy efficiency

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1126 Investigation of Active Modified Atmosphere and Nanoparticle Packaging on Quality of Tomatoes

Authors: M. Ghasemi-Varnamkhasti, S. H. Yoosefian, A. Mohammad-Razdari

Abstract:

This study investigated the effects of Ag nanoparticle polyethylene film and active modified atmosphere on the postharvest quality of tomatoes stored at 6 ºC. The atmosphere composition used in the packaging was 7% O2 + 7% CO2 + 86% N2, and synthetic air (control). The variables measured were weight loss, firmness, color and respiration rate over 21 days. The results showed that the combination of Ag nanoparticle polyethylene film and modified atmosphere could extend the shelf life of tomatoes to 21 days and could influence the postharvest quality of tomatoes. Also, existence of Ag nanoparticles caused preventing from increasing weight loss, a*, b*, Chroma, Hue angle and reducing firmness and L*. As well as, tomatoes at Ag nanoparticle polyethylene films had lower respiration rate than Polyethylene and paper bags to 13.27% and 23.50%, respectively. The combination of Ag nanoparticle polyethylene film and active modified atmosphere was effective with regard to delaying maturity during the storage period, and preserving the quality of tomatoes.

Keywords: Ag nanoparticles, modified atmosphere, polyethylene film, tomato.

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1125 Convergence and Comparison Theorems of the Modified Gauss-Seidel Method

Authors: Zhouji Chen

Abstract:

In this paper, the modified Gauss-Seidel method with the new preconditioner for solving the linear system Ax = b, where A is a nonsingular M-matrix with unit diagonal, is considered. The convergence property and the comparison theorems of the proposed method are established. Two examples are given to show the efficiency and effectiveness of the modified Gauss-Seidel method with the presented new preconditioner.

Keywords: Preconditioned linear system, M-matrix, Convergence, Comparison theorem.

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1124 A Lactose-Free Yogurt Using Membrane Systems and Modified Milk Protein Concentrate: Production and Characterization

Authors: Shahram Naghizadeh Raeisi, Ali Alghooneh

Abstract:

Using membrane technology and modification of milk protein structural properties, a lactose free yogurt was developed. The functional, textural and structural properties of the sample were evaluated and compared with the commercial ones. Results showed that the modification of protein in high fat set yogurt resulted in 11.55%, 18%, 20.21% and 7.08% higher hardness, consistency, water holding capacity, and shininess values compared with the control one. Furthermore, these indices of modified low fat set yogurt were 21.40%, 25.41%, 28.15% & 10.58% higher than the control one, which could be related to the gel network microstructural properties in yogurt formulated with modified protein. In this way, in comparison with the control one, the index of linkage strength (A), the number of linkages (z), and time scale of linkages (λrel) of the high fat modified yogurt were 22.10%, 50.68%, 21.82% higher than the control one; whereas, the average linear distance between two adjacent crosslinks (ξ), was 16.77% lower than the control one. For low fat modified yogurt, A, z, λrel, and ξ indices were 34.30%, 61.70% and 42.60% higher and 19.20% lower than the control one, respectively. The shelf life of modified yogurt was extended to 10 weeks in the refrigerator, while, the control set yogurt had a 3 weeks shelf life. The acidity of high fat and low fat modified yogurts increased from 76 to 84 and 72 to 80 Dornic degrees during 10 weeks of storage, respectively, whereas for control high fat and low fat yogurts they increased from 82 to 122 and 77 to 112 Dornic degrees, respectively. This behavior could be due to the elimination of microorganism’s source of energy in modified yogurt. Furthermore, the calories of high fat and low fat lactose free yogurts were 25% and 40% lower than their control samples, respectively. Generally, results showed that the lactose free yogurt with modified protein, despite of 1% lower protein content than the control one, showed better functional properties, nutritional properties, network parameters, and shelf stability, which could be promising in the set yogurt industry.

Keywords: Lactose free, low calorie, network properties, protein modification.

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1123 Physical and Rheological Properties of Asphalt Modified with Cellulose Date Palm Fibers

Authors: Howaidi M. Al-Otaibi, Abdulrahman S. Al-Suhaibani, Hamad A. Alsoliman

Abstract:

Fibers are extensively used in civil engineering applications for many years. In this study, empty fruit bunch of date palm trees were used to produce cellulose fiber that were used as additives in the asphalt binder. Two sizes (coarse and fine) of cellulose fibers were pre-blended in PG64-22 binder with various contents of 1.5%, 3%, 4.5%, 6%, and 7.5% by weight of asphalt binder. The physical and rheological properties of fiber modified asphalt binders were tested by using conventional tests such as penetration, softening point and viscosity; and SHRP test such as dynamic shear rheometer. The results indicated that the fiber modified asphalt binders were higher in softening point, viscosity, and complex shear modulus, and lower in penetration compared to pure asphalt. The fiber modified binders showed an improvement in rheological properties since it was possible to raise the control binder (pure asphalt) PG from 64 to 70 by adding 6% (by weight) of either fine or coarse fibers. Such improvement in stiffness of fiber modified binder is expected to improve pavement resistance to rutting.

Keywords: Cellulose date palm fiber, fiber modified asphalt, physical properties, rheological properties.

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1122 Rheological Properties of Polyethylene and Polypropylene Modified Bitumen

Authors: Noor Zainab Habib, Ibrahim Kamaruddin, Madzalan Napiah, Isa Mohd Tan

Abstract:

This paper presents a part of research on the rheological properties of bitumen modified by thermoplastic namely linear low density polyethylene (LLDPE), high density polyethylene (HDPE) and polypropylene (PP) and its interaction with 80 pen base bitumen. As it is known that the modification of bitumen by the use of polymers enhances its performance characteristics but at the same time significantly alters its rheological properties. The rheological study of polymer modified bitumen (PMB) was made through penetration, ring & ball softening point and viscosity test. The results were then related to the changes in the rheological properties of polymer modified bitumen. It was observed that thermoplastic copolymer shows profound effect on penetration rather than softening point. The viscoelastic behavior of polymer modified bitumen depend on the concentration of polymer, mixing temperature, mixing technique, solvating power of base bitumen and molecular structure of polymer used. PP offer better blend in comparison to HDPE and LLDPE. The viscosity of base bitumen was also enhanced with the addition of polymer. The pseudoplastic behavior was more prominent for HDPE and LLDPE than PP. Best results were obtained when polymer concentration was kept below 3%

Keywords: Polymer modified bitumen, Linear low densitypolyethylene, High density polyethylene, Polypropylene.

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