Search results for: Experimental approach
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 7951

Search results for: Experimental approach

1351 Performences of Type-2 Fuzzy Logic Control and Neuro-Fuzzy Control Based on DPC for Grid Connected DFIG with Fixed Switching Frequency

Authors: Fayssal Amrane, Azeddine Chaiba

Abstract:

In this paper, type-2 fuzzy logic control (T2FLC) and neuro-fuzzy control (NFC) for a doubly fed induction generator (DFIG) based on direct power control (DPC) with a fixed switching frequency is proposed for wind generation application. First, a mathematical model of the doubly-fed induction generator implemented in d-q reference frame is achieved. Then, a DPC algorithm approach for controlling active and reactive power of DFIG via fixed switching frequency is incorporated using PID. The performance of T2FLC and NFC, which is based on the DPC algorithm, are investigated and compared to those obtained from the PID controller. Finally, simulation results demonstrate that the NFC is more robust, superior dynamic performance for wind power generation system applications.

Keywords: Doubly fed induction generetor, direct power control, space vector modulation, type-2 fuzzy logic control, neuro-fuzzy control, maximum power point tracking.

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1350 Numerical Investigation of Dynamic Stall over a Wind Turbine Pitching Airfoil by Using OpenFOAM

Authors: Mahbod Seyednia, Shidvash Vakilipour, Mehran Masdari

Abstract:

Computations for two-dimensional flow past a stationary and harmonically pitching wind turbine airfoil at a moderate value of Reynolds number (400000) are carried out by progressively increasing the angle of attack for stationary airfoil and at fixed pitching frequencies for rotary one. The incompressible Navier-Stokes equations in conjunction with Unsteady Reynolds Average Navier-Stokes (URANS) equations for turbulence modeling are solved by OpenFOAM package to investigate the aerodynamic phenomena occurred at stationary and pitching conditions on a NACA 6-series wind turbine airfoil. The aim of this study is to enhance the accuracy of numerical simulation in predicting the aerodynamic behavior of an oscillating airfoil in OpenFOAM. Hence, for turbulence modelling, k-ω-SST with low-Reynolds correction is employed to capture the unsteady phenomena occurred in stationary and oscillating motion of the airfoil. Using aerodynamic and pressure coefficients along with flow patterns, the unsteady aerodynamics at pre-, near-, and post-static stall regions are analyzed in harmonically pitching airfoil, and the results are validated with the corresponding experimental data possessed by the authors. The results indicate that implementing the mentioned turbulence model leads to accurate prediction of the angle of static stall for stationary airfoil and flow separation, dynamic stall phenomenon, and reattachment of the flow on the surface of airfoil for pitching one. Due to the geometry of the studied 6-series airfoil, the vortex on the upper surface of the airfoil during upstrokes is formed at the trailing edge. Therefore, the pattern flow obtained by our numerical simulations represents the formation and change of the trailing-edge vortex at near- and post-stall regions where this process determines the dynamic stall phenomenon.

Keywords: CFD, Moderate Reynolds number, OpenFOAM, pitching oscillation, unsteady aerodynamics, wind turbine.

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1349 Design of Service-Oriented Pervasive System for Urban Computing in Cali Zoo (OpenZoo)

Authors: Claudia L. Zuñiga, Andres F. Millan, Jose L. Abadia, Monica Lora, Andres Navarro, Juan C. Burguillo, Pedro S. Rodriguez

Abstract:

The increasing popularity of wireless technologies and mobile computing devices has enabled new application areas and research. One of these new areas is pervasive systems in urban environments, because urban environments are characterized by high concentration of these technologies and devices. In this paper we will show the process of pervasive system design in urban environments, using as use case a local zoo in Cali, Colombia. Based on an ethnographic studio, we present the design of a pervasive system for urban computing based on service oriented architecture to controlled environment of Cali Zoo. In this paper, the reader will find a methodological approach for the design of similar systems, using data collection methods, conceptual frameworks for urban environments and considerations of analysis and design of service oriented systems.

Keywords: Service Oriented Architecture, Urban Computing, Design of pervasive systems for urban environments, PSP Design Framework (Public Social Private), Cali Zoo.

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1348 Learning Algorithms for Fuzzy Inference Systems Composed of Double- and Single-Input Rule Modules

Authors: Hirofumi Miyajima, Kazuya Kishida, Noritaka Shigei, Hiromi Miyajima

Abstract:

Most of self-tuning fuzzy systems, which are automatically constructed from learning data, are based on the steepest descent method (SDM). However, this approach often requires a large convergence time and gets stuck into a shallow local minimum. One of its solutions is to use fuzzy rule modules with a small number of inputs such as DIRMs (Double-Input Rule Modules) and SIRMs (Single-Input Rule Modules). In this paper, we consider a (generalized) DIRMs model composed of double and single-input rule modules. Further, in order to reduce the redundant modules for the (generalized) DIRMs model, pruning and generative learning algorithms for the model are suggested. In order to show the effectiveness of them, numerical simulations for function approximation, Box-Jenkins and obstacle avoidance problems are performed.

Keywords: Box-Jenkins’s problem, Double-input rule module, Fuzzy inference model, Obstacle avoidance, Single-input rule module.

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1347 Simulation of Thermal Storage Phase Change Material in Buildings

Authors: Samira Haghshenaskashani, Hadi Pasdarshahri

Abstract:

One of the potential and effective ways of storing thermal energy in buildings is the integration of brick with phase change materials (PCMs). This paper presents a two-dimensional model for simulating and analyzing of PCM in order to minimize energy consumption in the buildings. The numerical approach has been used with the real weather data of a selected city of Iran (Tehran). Two kinds of brick integrated PCM are investigated and compared base on outdoor weather conditions and the amount of energy consumption. The results show a significant reduction in maximum entering heat flux to building about 32.8% depending on PCM quantity. The results are analyzed by various temperature contour plots. The contour plots illustrated the time dependent mechanism of entering heat flux for a brick integrated with PCM. Further analysis is developed to investigate the effect of PCM location on the inlet heat flux. The results demonstrated that to achieve maximum performance of PCM it is better to locate PCM near the outdoor.

Keywords: Building, Energy Storage, PCM, Phase Change Material

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1346 Effects of Video Games and Online Chat on Mathematics Performance in High School: An Approach of Multivariate Data Analysis

Authors: Lina Wu, Wenyi Lu, Ye Li

Abstract:

Regarding heavy video game players for boys and super online chat lovers for girls as a symbolic phrase in the current adolescent culture, this project of data analysis verifies the displacement effect on deteriorating mathematics performance. To evaluate correlation or regression coefficients between a factor of playing video games or chatting online and mathematics performance compared with other factors, we use multivariate analysis technique and take gender difference into account. We find the most important reason for the negative sign of the displacement effect on mathematics performance due to students’ poor academic background. Statistical analysis methods in this project could be applied to study internet users’ academic performance from the high school education to the college education.

Keywords: Correlation coefficients, displacement effect, gender difference, multivariate analysis technique, regression coefficients.

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1345 The SOCI Strategy as a Method to Meet the Innovation Challenges of COVID-19

Authors: Victoria Wolf, Renata Dobrucka, Robert Prezkop, Stephan Haubold

Abstract:

The COVID-19 causes a worldwide crisis and has an impact in every dimension of the economy. Organizations with the ability to adapt to new developments and which innovate solutions for the disrupted world during and after the Corona crises have the opportunity to not only survive the crisis but rather to use new trends to implement new business models and gain advantage. In this context, startups seem to have better opportunities to manage the Corona crisis through their innovation-based nature. The main result of this paper is the understanding that by applying a startup orientated innovation (SOCI) strategy, established companies can be motivated to meet the challenge of COVID-19 in a similar way like startups. This result can be achieved by describing the role of innovation and a SOCI strategy as helpful methods for organizations to meet the coming challenges during and after the COVID-19 epidemics. In addition to this, this paper presents a practical application of SOCI through the PANDA approach of the Fresenius University of Applied Sciences in Germany and discuss it in the context of COVID-19 as an exemplary successful real-world implementation of SOCI strategy.

Keywords: COVID-19, innovation, open innovation, startup, SOCI framework.

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1344 Entrepreneurship Education as a 21st Century Strategy for Economic Growth and Sustainable Development

Authors: M. Fems Kurotimi, Agada Franklin, Godsave Aladei, Opigo Helen

Abstract:

Within the last 30 years, entrepreneurship education (EE) has continued to gain massive interest both in the field of research and among policy makers. This surge in interest can be attributed to the perceived importance EE plays in the equipping of potential entrepreneurs and as a 21st century strategy to foster economic growth and development. This paper sets out to ascertain the correlation between EE and economic growth and development. A desk research approach was adopted where a multiplicity of literatures in the field were studied intensely. The findings reveal that indeed EE has a positive effect on entrepreneurship engagement thereby fostering economic growth and development. However, some research studies reported the contrary. That although EE may be able to equip potential entrepreneurs with requisite entrepreneurial skills and competencies, it will only be successful in producing entrepreneurs if they are internally driven to become entrepreneurs, because we cannot make people what they are not. The findings also reveal that countries that adopted EE early have more innovations inspired by entrepreneurs and are more developed than those that only recently adopted EE as a viable tool for entrepreneurship and economic development.

Keywords: Entrepreneurship, entrepreneurship education, economic development, economic growth, sustainable development.

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1343 Activation Parameters of the Low Temperature Creep Controlling Mechanism in Martensitic Steels

Authors: M. Münch, R. Brandt

Abstract:

Martensitic steels with an ultimate tensile strength beyond 2000 MPa are applied in the powertrain of vehicles due to their excellent fatigue strength and high creep resistance. However, the creep controlling mechanism in martensitic steels at ambient temperatures up to 423 K is not evident. The purpose of this study is to review the low temperature creep (LTC) behavior of martensitic steels at temperatures from 363 K to 523 K. Thus, the validity of a logarithmic creep law is reviewed and the stress and temperature dependence of the creep parameters α and β are revealed. Furthermore, creep tests are carried out, which include stepped changes in temperature or stress, respectively. On one hand, the change of the creep rate due to a temperature step provides information on the magnitude of the activation energy of the LTC controlling mechanism and on the other hand, the stress step approach provides information on the magnitude of the activation volume. The magnitude, the temperature dependency, and the stress dependency of both material specific activation parameters may deliver a significant contribution to the disclosure of the nature of the LTC rate controlling mechanism.

Keywords: Activation parameters, creep mechanisms, high strength steels, low temperature creep.

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1342 Towards a Load Balancing Framework for an SMS–Based Service Invocation Environment

Authors: Mandla T. Nene, Edgar.Jembere, Matthew O. Adigun, Themba Shezi, Siyabonga S. Cebekhulu

Abstract:

The drastic increase in the usage of SMS technology has led service providers to seek for a solution that enable users of mobile devices to access services through SMSs. This has resulted in the proposal of solutions towards SMS-based service invocation in service oriented environments. However, the dynamic nature of service-oriented environments coupled with sudden load peaks generated by service request, poses performance challenges to infrastructures for supporting SMS-based service invocation. To address this problem we adopt load balancing techniques. A load balancing model with adaptive load balancing and load monitoring mechanisms as its key constructs is proposed. The load balancing model then led to realization of Least Loaded Load Balancing Framework (LLLBF). Evaluation of LLLBF benchmarked with round robin (RR) scheme on the queuing approach showed LLLBF outperformed RR in terms of response time and throughput. However, LLLBF achieved better result in the cost of high processing power.

Keywords: SMS (Short Message Service), LLLBF (Least Loaded Load Balancing Framework), Service Oriented Computing (SOC).

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1341 Simulation of Natural Convection in Concentric Annuli between an Outer Inclined Square Enclosure and an Inner Horizontal Cylinder

Authors: Sattar Al-Jabair, Laith J. Habeeb

Abstract:

In this work, the natural convection in a concentric annulus between a cold outer inclined square enclosure and heated inner circular cylinder is simulated for two-dimensional steady state. The Boussinesq approximation was applied to model the buoyancy-driven effect and the governing equations were solved using the time marching approach staggered by body fitted coordinates. The coordinate transformation from the physical domain to the computational domain is set up by an analytical expression. Numerical results for Rayleigh numbers 103 , 104 , 105 and 106, aspect ratios 1.5 , 3.0 and 4.5 for seven different inclination angles for the outer square enclosure 0o , -30o , -45o , -60o , -90o , -135o , -180o are presented as well. The computed flow and temperature fields were demonstrated in the form of streamlines, isotherms and Nusselt numbers variation. It is found that both the aspect ratio and the Rayleigh number are critical to the patterns of flow and thermal fields. At all Rayleigh numbers angle of inclination has nominal effect on heat transfer.

Keywords: natural convection, concentric annulus, square inclined enclosure

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1340 Credit Risk Management and Analysis in an Iranian Bank

Authors: Isa Nakhai Kamal Abadi, Esmaeel Saberi, Ehsan Mirjafari

Abstract:

While financial institutions have faced difficulties over the years for a multitude of reasons, the major cause of serious banking problems continues to be directly related to lax credit standards for borrowers and counterparties, poor portfolio risk management, or a lack of attention to changes in economic or other circumstances that can lead to a deterioration in the credit standing of a bank's counterparties. Credit risk is most simply defined as the potential that a bank borrower or counterparty will fail to meet its obligations in accordance with agreed terms. The goal of credit risk management is to maximize a bank's risk-adjusted rate of return by maintaining credit risk exposure within acceptable parameters. Banks need to manage the credit risk inherent in the entire portfolio as well as the risk in individual credits or transactions. Banks should also consider the relationships between credit risk and other risks. The effective management of credit risk is a critical component of a comprehensive approach to risk management and essential to the long-term success of any banking organization. In this research we also study the relationship between credit risk indices and borrower-s timely payback in Karafarin bank.

Keywords: Financial Ratios; Spearman Test; Bank OperationsRisk

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1339 Innovation Strategies and Challenges in Emerging Economies: The Case of Research and Technology Organizations in Turkey

Authors: F. Demir

Abstract:

Innovation is highly critical for every company, especially for technology-based organizations looking to sustain their competitive advantage. However, this is not an easy task. Regardless of the size of the enterprise, market and location, all organizations face numerous challenges. Even though huge barriers to innovation exist in different countries, firm- and industry-specific challenges can be distinguished. This paper examines innovation strategies and obstacles to innovation in research and technology organizations (RTO) of Turkey. From the most important to the least, nine different challenges are ranked according the results of this survey. The findings reveal that to take the lead in innovation, financial constraint is the biggest challenge, which is consistent with the related literature. It ranked number one in this study. Beyond that, based on a sample of 40 RTOs, regional challenges such as underdeveloped regional innovation ecosystem plays a significant role in hampering innovation. Most of the organizations (55%) embrace an incremental approach to innovation, while only few pursue radical shifts. About 40% of the RTOs focus on product innovation, and 27.5% of them concentrate on technological innovation, while a very limited number aim for operational excellence and customer engagement as the focus of their strategic innovation efforts.

Keywords: Innovation strategies, innovation challenges, emerging economies, research and technology organizations.

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1338 Perceptions of Climate Change and Adaptation of Climate-Smart Technology by the Paddy Farmers: A Case Study of Kandy District in Sri Lanka

Authors: W. A. D. P. Wanigasundera, P. C. B. Alahakoon

Abstract:

Kandy district in Sri Lanka, has small scale and rain-fed paddy farming, and highly vulnerable to climate change. In this study, the status of climate change was assessed using meteorological data and compared with the perceptions of paddy farming community. Factors affecting the adaptation to the climate smart farming were also assessed.

 Meteorological data for 33 years were collected and the changes over time compared with the perceptions of farmers. The temperature, rainfall and number of rainy days have increased in both locations. The onset of rains also has shifted. The perceptions of the majority of the farmers were in line with the actual changes. The knowledge and attitudes about the causes of climate change and adaptation were medium and related to level of adoption. Formulating effective communication strategies, and a collaborative approach involving state, private sector, civil society to make Sri Lankan agriculture ‘climate-smart’ is urgently needed.

Keywords: Adaptation of climate-smart technology, climate change, perception, rain-fed paddy.

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1337 Evaluation of New Product Development Projects using Artificial Intelligence and Fuzzy Logic

Authors: Orhan Feyzioğlu, Gülçin Büyüközkan

Abstract:

As a vital activity for companies, new product development (NPD) is also a very risky process due to the high uncertainty degree encountered at every development stage and the inevitable dependence on how previous steps are successfully accomplished. Hence, there is an apparent need to evaluate new product initiatives systematically and make accurate decisions under uncertainty. Another major concern is the time pressure to launch a significant number of new products to preserve and increase the competitive power of the company. In this work, we propose an integrated decision-making framework based on neural networks and fuzzy logic to make appropriate decisions and accelerate the evaluation process. We are especially interested in the two initial stages where new product ideas are selected (go/no go decision) and the implementation order of the corresponding projects are determined. We show that this two-staged intelligent approach allows practitioners to roughly and quickly separate good and bad product ideas by making use of previous experiences, and then, analyze a more shortened list rigorously.

Keywords: Decision Making, Neural Networks, Fuzzy Theory and Systems, Choquet Integral, New Product Development.

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1336 Gamification of eHealth Business Cases to Enhance Rich Learning Experience

Authors: Kari Björn

Abstract:

Introduction of games has expanded the application area of computer-aided learning tools to wide variety of age groups of learners. Serious games engage the learners into a real-world -type of simulation and potentially enrich the learning experience. Institutional background of a Bachelor’s level engineering program in Information and Communication Technology is introduced, with detailed focus on one of its majors, Health Technology. As part of a Customer Oriented Software Application thematic semester, one particular course of “eHealth Business and Solutions” is described and reflected in a gamified framework. Learning a consistent view into vast literature of business management, strategies, marketing and finance in a very limited time enforces selection of topics relevant to the industry. Health Technology is a novel and growing industry with a growing sector in consumer wearable devices and homecare applications. The business sector is attracting new entrepreneurs and impatient investor funds. From engineering education point of view the sector is driven by miniaturizing electronics, sensors and wireless applications. However, the market is highly consumer-driven and usability, safety and data integrity requirements are extremely high. When the same technology is used in analysis or treatment of patients, very strict regulatory measures are enforced. The paper introduces a course structure using gamification as a tool to learn the most essential in a new market: customer value proposition design, followed by a market entry game. Students analyze the existing market size and pricing structure of eHealth web-service market and enter the market as a steering group of their company, competing against the legacy players and with each other. The market is growing but has its rules of demand and supply balance. New products can be developed with an R&D-investment, and targeted to market with unique quality- and price-combinations. Product cost structure can be improved by investing to enhanced production capacity. Investments can be funded optionally by foreign capital. Students make management decisions and face the dynamics of the market competition in form of income statement and balance sheet after each decision cycle. The focus of the learning outcome is to understand customer value creation to be the source of cash flow. The benefit of gamification is to enrich the learning experience on structure and meaning of financial statements. The paper describes the gamification approach and discusses outcomes after two course implementations. Along the case description of learning challenges, some unexpected misconceptions are noted. Improvements of the game or the semi-gamified teaching pedagogy are discussed. The case description serves as an additional support to new game coordinator, as well as helps to improve the method. Overall, the gamified approach has helped to engage engineering student to business studies in an energizing way.

Keywords: Engineering education, integrated curriculum, learning experience, learning outcomes.

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1335 Prioritizing Service Quality Dimensions:A Neural Network Approach

Authors: A. Golmohammadi, B. Jahandideh

Abstract:

One of the determinants of a firm-s prosperity is the customers- perceived service quality and satisfaction. While service quality is wide in scope, and consists of various dimensions, there may be differences in the relative importance of these dimensions in affecting customers- overall satisfaction of service quality. Identifying the relative rank of different dimensions of service quality is very important in that it can help managers to find out which service dimensions have a greater effect on customers- overall satisfaction. Such an insight will consequently lead to more effective resource allocation which will finally end in higher levels of customer satisfaction. This issue –despite its criticality- has not received enough attention so far. Therefore, using a sample of 240 bank customers in Iran, an artificial neural network is developed to address this gap in the literature. As customers- evaluation of service quality is a subjective process, artificial neural networks –as a brain metaphor- may appear to have a potentiality to model such a complicated process. Proposing a neural network which is able to predict the customers- overall satisfaction of service quality with a promising level of accuracy is the first contribution of this study. In addition, prioritizing the service quality dimensions in affecting customers- overall satisfaction –by using sensitivity analysis of neural network- is the second important finding of this paper.

Keywords: service quality, customer satisfaction, relativeimportance, artificial neural network.

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1334 Analysis of the Interference from Risk-Determining Factors of Cooperative and Conventional Construction Contracts

Authors: E. Harrer, M. Mauerhofer, T. Werginz

Abstract:

As a result of intensive competition, the building sector is suffering from a high degree of rivalry. Furthermore, there can be observed an unbalanced distribution of project risks. Clients are aimed to shift their own risks into the sphere of the constructors or planners. The consequence of this is that the number of conflicts between the involved parties is inordinately high or even increasing; an alternative approach to counter on that developments are cooperative project forms in the construction sector. This research compares conventional contract models and models with partnering agreements to examine the influence on project risks by an early integration of the involved parties. The goal is to show up deviations in different project stages from the design phase to the project transfer phase. These deviations are evaluated by a survey of experts from the three spheres: clients, contractors and planners. By rating the influence of the participants on specific risk factors it is possible to identify factors which are relevant for a smooth project execution.

Keywords: Collaborative work, construction industry, contract-models, influence, partnering, project management, risk.

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1333 A Prototype of Augmented Reality for Visualising Large Sensors’ Datasets

Authors: Folorunso Olufemi Ayinde, Mohd Shahrizal Sunar, Sarudin Kari, Dzulkifli Mohamad

Abstract:

In this paper we discuss the development of an Augmented Reality (AR) - based scientific visualization system prototype that supports identification, localisation, and 3D visualisation of oil leakages sensors datasets. Sensors generates significant amount of multivariate datasets during normal and leak situations. Therefore we have developed a data model to effectively manage such data and enhance the computational support needed for the effective data explorations. A challenge of this approach is to reduce the data inefficiency powered by the disparate, repeated, inconsistent and missing attributes of most available sensors datasets. To handle this challenge, this paper aim to develop an AR-based scientific visualization interface which automatically identifies, localise and visualizes all necessary data relevant to a particularly selected region of interest (ROI) along the virtual pipeline network. Necessary system architectural supports needed as well as the interface requirements for such visualizations are also discussed in this paper.

Keywords: Sensor Leakages Datasets, Augmented Reality, Sensor Data-Model, Scientific Visualization.

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1332 Influence of Transportation Mode to the Deterioration Rate: Case Study of Food Transport by Ship

Authors: Danijela Tuljak-Suban, Valter Suban

Abstract:

Food as perishable goods represents a specific and sensitive part in the supply chain theory, since changing physical or chemical characteristics considerably influence the approach to stock management. The most delicate phase of this process is transportation, where it becomes difficult to ensure the stable conditions which limit deterioration, since the value of the deterioration rate could be easily influenced by the mode of transportation. The fuzzy definition of variables allows one to take these variations into account. Furthermore, an appropriate choice of the defuzzification method permits one to adapt results to real conditions as far as possible. In this article those methods which take into account the relationship between the deterioration rate of perishable goods and transportation by ship will be applied with the aim of (a) minimizing the total cost function, defined as the sum of the ordering cost, holding cost, disposing cost and transportation costs, and (b) improving the supply chain sustainability by reducing environmental impact and waste disposal costs.

Keywords: Perishable goods, fuzzy reasoning, transport by ship, supply chain sustainability.

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1331 Information Gain Ratio Based Clustering for Investigation of Environmental Parameters Effects on Human Mental Performance

Authors: H. Mehdi, Kh. S. Karimov, A. A. Kavokin

Abstract:

Methods of clustering which were developed in the data mining theory can be successfully applied to the investigation of different kinds of dependencies between the conditions of environment and human activities. It is known, that environmental parameters such as temperature, relative humidity, atmospheric pressure and illumination have significant effects on the human mental performance. To investigate these parameters effect, data mining technique of clustering using entropy and Information Gain Ratio (IGR) K(Y/X) = (H(X)–H(Y/X))/H(Y) is used, where H(Y)=-ΣPi ln(Pi). This technique allows adjusting the boundaries of clusters. It is shown that the information gain ratio (IGR) grows monotonically and simultaneously with degree of connectivity between two variables. This approach has some preferences if compared, for example, with correlation analysis due to relatively smaller sensitivity to shape of functional dependencies. Variant of an algorithm to implement the proposed method with some analysis of above problem of environmental effects is also presented. It was shown that proposed method converges with finite number of steps.

Keywords: Clustering, Correlation analysis, EnvironmentalParameters, Information Gain Ratio, Mental Performance.

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1330 Financial Statement Fraud: The Need for a Paradigm Shift to Forensic Accounting

Authors: Ifedapo Francis Awolowo

Abstract:

The unrelenting series of embarrassing audit failures should stimulate a paradigm shift in accounting. And in this age of information revolution, there is need for a constant improvement on the products or services one offers to the market in order to be relevant. This study explores the perceptions of external auditors, forensic accountants and accounting academics on whether a paradigm shift to forensic accounting can reduce financial statement frauds. Through Neo-empiricism/inductive analytical approach, findings reveal that a paradigm shift to forensic accounting might be the right step in the right direction in order to increase the chances of fraud prevention and detection in the financial statement. This research has implication on accounting education on the need to incorporate forensic accounting into present day accounting curriculum. Accounting professional bodies, accounting standard setters and accounting firms all have roles to play in incorporating forensic accounting education into accounting curriculum. Particularly, there is need to alter the ISA 240 to make the prevention and detection of frauds the responsibilities of bot those charged with the management and governance of companies and statutory auditors.

Keywords: Financial statement fraud, forensic accounting, fraud prevention and detection, auditing, audit expectation gap, corporate governance.

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1329 Neural Network Based Approach of Software Maintenance Prediction for Laboratory Information System

Authors: Vuk M. Popovic, Dunja D. Popovic

Abstract:

Software maintenance phase is started once a software project has been developed and delivered. After that, any modification to it corresponds to maintenance. Software maintenance involves modifications to keep a software project usable in a changed or a changing environment, to correct discovered faults, and modifications, and to improve performance or maintainability. Software maintenance and management of software maintenance are recognized as two most important and most expensive processes in a life of a software product. This research is basing the prediction of maintenance, on risks and time evaluation, and using them as data sets for working with neural networks. The aim of this paper is to provide support to project maintenance managers. They will be able to pass the issues planned for the next software-service-patch to the experts, for risk and working time evaluation, and afterward to put all data to neural networks in order to get software maintenance prediction. This process will lead to the more accurate prediction of the working hours needed for the software-service-patch, which will eventually lead to better planning of budget for the software maintenance projects.

Keywords: Laboratory information system, maintenance engineering, neural networks, software maintenance, software maintenance costs.

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1328 A Reconfigurable Microstrip Patch Antenna with Polyphase Filter for Polarization Diversity and Cross Polarization Filtering Operation

Authors: Lakhdar Zaid, Albane Sangiovanni

Abstract:

A reconfigurable microstrip patch antenna with polyphase filter for polarization diversity and cross polarization filtering operation is presented in this paper. In our approach, a polyphase filter is used to obtain the four 90° phase shift outputs to feed a square microstrip patch antenna. The antenna can be switched between four states of polarization in transmission as well as in receiving mode. Switches are interconnected with the polyphase filter network to produce left-hand circular polarization, right-hand circular polarization, horizontal linear polarization, and vertical linear polarization. Additional advantage of using polyphase filter is its filtering capability for cross polarization filtering in right-hand circular polarization and left-hand circular polarization operation. The theoretical and simulated results demonstrated that polyphase filter is a good candidate to drive microstrip patch antenna to accomplish polarization diversity and cross polarization filtering operation.

Keywords: Microstrip patch antenna, polyphase filter, circular polarization, linear polarization, reconfigurable antenna.

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1327 Optimal Network of Secondary Warehouses for Production-Distribution Inventory Model

Authors: G. M. Arun Prasath, N. Arthi

Abstract:

This work proposed a multi-objective mathematical programming approach to select the appropriate supply network elements. The multi-item multi-objective production-distribution inventory model is formulated with possible constraints under fuzzy environment. The unit cost has taken under fuzzy environment. The inventory model and warehouse location model has combined to formulate the production-distribution inventory model. Warehouse location is important in supply chain network. Particularly, if a company maintains more selling stores it cannot maintain individual secondary warehouse near to each selling store. Hence, maintaining the optimum number of secondary warehouses is important. Hence, the combined mathematical model is formulated to reduce the total expenditure of the organization by arranging the network of minimum number of secondary warehouses. Numerical example has been taken to illustrate the proposed model.

Keywords: Fuzzy inventory model, warehouse location model, triangular fuzzy number, secondary warehouse, LINGO software.

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1326 Optimal Transmission Network Usage and Loss Allocation Using Matrices Methodology and Cooperative Game Theory

Authors: Baseem Khan, Ganga Agnihotri

Abstract:

Restructuring of Electricity supply industry introduced many issues such as transmission pricing, transmission loss allocation and congestion management. Many methodologies and algorithms were proposed for addressing these issues. In this paper a power flow tracing based method is proposed which involves Matrices methodology for the transmission usage and loss allocation for generators and demands. This method provides loss allocation in a direct way because all the computation is previously done for usage allocation. The proposed method is simple and easy to implement in a large power system. Further it is less computational because it requires matrix inversion only a single time. After usage and loss allocation cooperative game theory is applied to results for finding efficient economic signals. Nucleolus and Shapely value approach is used for optimal allocation of results. Results are shown for the IEEE 6 bus system and IEEE 14 bus system.

Keywords: Modified Kirchhoff Matrix, Power flow tracing, Transmission Pricing, Transmission Loss Allocation.

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1325 Impact of Hard Limited Clipping Crest Factor Reduction Technique on Bit Error Rate in OFDM Based Systems

Authors: Theodore Grosch, Felipe Koji Godinho Hoshino

Abstract:

In wireless communications, 3GPP LTE is one of the solutions to meet the greater transmission data rate demand. One issue inherent to this technology is the PAPR (Peak-to-Average Power Ratio) of OFDM (Orthogonal Frequency Division Multiplexing) modulation. This high PAPR affects the efficiency of power amplifiers. One approach to mitigate this effect is the Crest Factor Reduction (CFR) technique. In this work, we simulate the impact of Hard Limited Clipping Crest Factor Reduction technique on BER (Bit Error Rate) in OFDM based Systems. In general, the results showed that CFR has more effects on higher digital modulation schemes, as expected. More importantly, we show the worst-case degradation due to CFR on QPSK, 16QAM, and 64QAM signals in a linear system. For example, hard clipping of 9 dB results in a 2 dB increase in signal to noise energy at a 1% BER for 64-QAM modulation.

Keywords: Bit error rate, crest factor reduction, OFDM, physical layer simulation.

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1324 Effect of Tonilisat and Roemin W2 Supplementations on the Performance of Lambs

Authors: A. M. Ismaiel, Ali Hafez El-Far, Abou-Ganema I. I

Abstract:

A thirty Rahmani weaned male lambs of average body weight (27.28±1.40 kg) were randomly allotted to three similar groups, ten lambs in each, to study the benefit of commercial feed additives Tonilisat (Saccharomyces cerevisiae) and Roemin W2 (Lactobacillus acidophilus, Lactobacillus thermophilus, Bifidobacterium and Lactose) as growth promoters on lambs performance, digestibility, rumen activity and some blood constituents. The experiment lasted about 107 days. Three experimental groups were allotted as control group: received the basal ration, T1 group: received the basal ration supplemented with Tonilisat as (0.5kg/ ton concentrate feed mixture) and T2 group: received the basal ration supplemented with Roemin W2 (1kg/ ton concentrate feed mixture). Our study revealed that addition of Tonilisat significantly increased digestion coefficient of crude protein than that of the control group, Furthermore, the supplementation of Tonilisat or Roemin W2 increased (p<0.05) crude fiber digestibility than control group. Total digestible nutrients and crude digestible protein were not significantly changed between treatments. Retained nitrogen was higher in treated lamb groups than untreated but the different was non significant. Rumen activity of different rations showed that volatile fatty acids concentrations for Tonilisat and Roemin W2 groups were higher than control group, but the differences were not significant. There are no significant changes between groups in tested blood parameters but in T1 group ALT and AST were decreased. Conclusion: Supplementation of the lamb's rations with probiotics had a non significant effect (p<0.05) on blood constituents. While, growth performance and economic efficiency revealed that Tonilisat supplemented lambs had the best average daily gain followed by Roemin W2 treated group in comparison with control group. The best economic efficiency was recorded for T1 which fed Tonilisat followed by control group at whole period.

Keywords: Rahmani sheep, Tonilisat, Roemin W2, Growth, Performance.

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1323 The Truth about Good and Evil: A Mixed-Methods Approach to Color Theory

Authors: Raniya Alsharif

Abstract:

The color theory of good and evil is the association of colors to the omnipresent concept of good and evil, where human behavior and perception can be highly influenced by seeing black and white, making these connotations almost dangerously distinctive where they can be very hard to distinguish. This theory is a human construct that dates back to ancient Egypt and has been used since then in almost all forms of communication and expression, such as art, fashion, literature, and religious manuscripts, helping the implantation of preconceived ideas that influence behavior and society. This is a mixed-methods research that uses both surveys to collect quantitative data related to the theory and a vignette to collect qualitative data by using a scenario where participants aged between 18-25 will style two characters of good and bad characteristics with color contrasting clothes, both yielding results about the nature of the preconceived perceptions associated with ‘black and white’ and ‘good and evil’, illustrating the important role of media and communications in human behavior and subconscious, and also uncover how far this theory goes in the age of social media enlightenment.

Keywords: Color perception, interpretivism, thematic analysis, vignettes.

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1322 Multidimensional Compromise Programming Evaluation of Digital Commerce Websites

Authors: C. Ardil

Abstract:

Multidimensional compromise programming evaluation of digital commerce websites is essential not only to have recommendations for improvement, but also to make comparisons with global business competitors. This research provides a multidimensional decision making model that prioritizes the objective criteria weights of various commerce websites using multidimensional compromise solution. Evaluation of digital commerce website quality can be considered as a complex information system structure including qualitative and quantitative factors for a multicriteria decision making problem. The proposed multicriteria decision making approach mainly consists of three sequential steps for the selection problem. In the first step, three major different evaluation criteria are characterized for website ranking problem. In the second step, identified critical criteria are weighted using the standard deviation procedure. In the third step, the multidimensional compromise programming is applied to rank the digital commerce websites.

Keywords: Standard deviation, commerce website, website evaluation, multicriteria decision making, multicriteria compromise programming, website quality, multidimensional decision analysis.

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